Статья 'Взаимодействие налоговой базы и налоговой ставки НДС и налога на прибыль при определении реальной налоговой нагрузки' - журнал 'Теоретическая и прикладная экономика' - NotaBene.ru
по
Journal Menu
> Issues > Rubrics > About journal > Authors > About the Journal > Requirements for publication > Editorial collegium > Peer-review process > Peer-review in 24 hours: How do we do it? > Policy of publication. Aims & Scope. > Article retraction > Ethics > Copyright & Licensing Policy > Publication in 72 hours: How do we do it? > Digital archiving policy > Open Access Policy > Open access publishing costs > Article Identification Policy > Plagiarism check policy > Editorial Board
Journals in science databases
About the Journal

Публикация за 72 часа - теперь это реальность!
При необходимости издательство предоставляет авторам услугу сверхсрочной полноценной публикации. Уже через 72 часа статья появляется в числе опубликованных на сайте издательства с DOI и номерами страниц.
По первому требованию предоставляем все подтверждающие публикацию документы!
MAIN PAGE > Back to contents
Theoretical and Applied Economics
Reference:

The interaction of the tax base, VAT tax rate and income tax in determining the actual tax burden

Tcokova Victoriia

PhD in Economics

 Viktoriya A. Tsokova
Assistant Professor, the Accounting and Auditing Chair, North-Caucasian Mining and Metallurgical Institute of the Order of Friendship of Peoples (State Technological University)
 

44, ul. Nikolaev, Vladikavkaz, 362000, the Republic of North Ossetia-Alania, Russia

vika_halina@mail.ru
Другие публикации этого автора
 

 

DOI:

10.7256/2306-4595.2014.4.12601

Review date:

09-10-2014


Publish date:

23-10-2014


Abstract.

The article analyzes the transformation of the main budget tax rates in Russia, such as VAT and income tax, with respect to their tax base. The tax rate does not indicate the actual level of tax burden on the taxpayer. In order to determine it, the tax rate should be considered in conjunction with the tax base. Determination of the tax base for VAT levied in foreign trade and in the domestic market under the Tax Code indicates that the tax rate significantly exceeds the rate claimed by the legislator for a given type of tax. The methodology used in the research includes analysis, synthesis as well as a graphical method. The author concludes that the VAT rate of 18% is not an indicator of the actual level of value added tax since Russia has moved away from the taxation of value added. Moreover, incorrectly determined tax base for levying VAT entails an error in calculating the income tax.

Keywords: VAT, profit tax, tax element, tax rate, tax base, tax burden, tax system, budget generating revenues, tax rate transformation, calculation
This article written in Russian. You can find full text of article in Russian here .

References
1.
Nalogovyi kodeks Rossiiskoi Federatsii (ch. I i II) ot 31.07.1998 N 146-FZ (red. ot 23.06.2014) (s izm. i dop., vstup. v silu s 01.07.2014)
2.
Aguzarova F.S. Ob izmeneniyakh rossiiskogo nalogovogo zakonodatel'stva // Finansy i kredit. 2014. № 21. s. 46 – 51.
3.
Aguzarova F.S., Tokaeva S.K. Teoreticheskie i metodologicheskie podkhody k otsenke nalogovogo potentsiala // Terra Economicus. 2013. t. 11. № 3-3.
4.
Khalina V.A., Kirguev A.T. Nalog na dobavlennuyu stoimost' kak instrument sotsial'no-ekonomicheskoi politiki // Nauchnaya mysl' Kavkaza. – Spetsvypusk, 2006. №2.
5.
Khalina V.A. Nalog na dobavlennuyu stoimost' v sisteme tamozhennykh platezhei: Dis. kand. ekon. nauk. – Vladikavkaz, 2006.
6.
Khalina V.A. Nalog na dobavlennuyu stoimost' v mekhanizme gosudarstvennogo regulirovaniya vneshneekonomicheskoi deyatel'nosti. Izd-vo «Mavr», Vladikavkaz, 2007.
7.
Orobinskaya I.V. Mekhanizm optimizatsii naloga na pribyl' organizatsii dlya uchastnikov konsolidirovannoi gruppy nalogoplatel'shchikov APK posredstvom sozdaniya rezervnykh fondov po somnitel'nym dolgam // Nalogi i nalogooblozhenie. - 2014. - 3. - C. 243 - 250. DOI: 10.7256/1812-8688.2014.3.11461.
8.
Borodina A.S. Otsenka nalogovoi nagruzki proizvodstvennogo predpriyatiya // Nalogi i nalogooblozhenie. - 2011. - 9. - C. 5 - 14.
Link to this article

You can simply select and copy link from below text field.


Other our sites:
Official Website of NOTA BENE / Aurora Group s.r.o.
"History Illustrated" Website