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MAIN PAGE > Journal "Finance and Management" > Rubric "Foreign Tax Law"
Foreign Tax Law
Balakin R. - Analysis of the Italian Tax System as Compared with the Russian Tax System pp. 44-81

DOI:
10.7256/2306-4234.2014.3.13709

Abstract: This article is devoted to the analysis of the Italian tax system as compared with the tax system of the Russian Federation. The basis for getting an impression of  the Italian tax system is the structure of the tax income in Italy and not the legally fixed set of tax elements. The above makes it possible to evaluate the current Italian fiscal system from the point of view of its achievement of the key function of any system – making up of the state budget, and to look at the situation from the economic point of view. Takes in the Italian tax system are grouped  according to their economic meaning. The article compares the direct and indirect taxation. It calculates the tax burden for each tax and for the tax system as a whole. This analysis is given in comparison with the existing Russia tax system. As a results of this analysis, the author makes the conclusion of a smaller role of direct taxation of business in the Italian tax system as compared with the Russian one. At the same time, the general level of tax burden for all taxes combined is comparable. N Italy, the direct taxation burden mostly lies on physical persons (through income tax) while business is mostly taxed via indirect taxes (first of all, through the value added tax)/ as a result, these two taxes form two thirds of the Italian budget.
Sineokii O.V. - Communicational analysis of legal and counterfeit content on Russian and Ukranian phonographic market pp. 83-155
Abstract: In each country, music recording is a unique, distinctive phenomenon with its own traditions, defining traits and peculiarities. The article presents an analysis of legal and counterfeit content within the phonographic market of Russia and Ukraine during the period of 1990 to early 2000s. The author examines the legal, social, informational and communication-based defining traits of philophonic interaction in new digital environment. He analyzes key audio products containing the recordings of the most interesting and rare samples of foreign rock music, released under Russian record labels during the said period. Attention is drawn to informational, legal, social and communications traits of rare rock music distribution in modern music-lover and collector community. The resulting hypothesis states that music recording is a unique aspect of social communications, as well as informational and legal phenomenon.
Sheredeko E.V. - Foreign experience in taxation of self-employed individuals pp. 111-117

DOI:
10.7256/2409-7802.2016.2.16860

Abstract: The article discusses the experience of foreign countries in the taxation of self-employed individuals. The procedure of acquiring the status of self-employed, peculiarities of taxation of self-employed individuals, the foundations of legal regulation in the United Kingdom of Great Britain and Northern Ireland, Belarus and Latvia are analyzed. The author considers the current situation in the Russian Federation on the establishment of an institutional platform for tax regulation of activities of self-employed individuals. The article is based on the results of research carried out at the expense of budget funds for state department mission of "Financial University under the Government of the Russian Federation" for 2015. The methodological basis of the article is a summary of the general and special methods. The main method is a general scientific dialectical method. The direct supplement is a methods of system analysis. The novelty of this article is conducted a special study of the experience of taxation of self-employed individuals in foreign countries. New materials (legal acts, the name of self-employed persons in accordance with the laws of foreign countries, names of taxes) are introduced into scientific circulation, that allows to expand the theoretical base and source of domestic science of the tax law.
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