Abstract: The author of the article establishes the position, that the taxpayer, who transfers to the simplified taxation system should keep accounting. Keywords: tax, organization, accountant, calculation, STS, outsourcing, reporting, property, income, profits.

Keywords: nalog, organizatsiya, bukhgalter, uchet, USN, autsorsing, imushchestvo, raskhody

Abstract: The author considers that abuse of right in tax law should be regarded as a legally valuable activity of a subject, which is performed in order to receive non-grounded tax profits and (or) advantages compared to other subjects of tax law, which implement analogous subjective right, or for other purposes, if such an activity falls outside the limits of the implemented rights while formally it falls within the legal framework. Keywords: tax, code, rights, legal relations, profit, law, abuse, good faith, FTS, Ministry of Finances.

Abstract: In the Budget Address of the President of the Russian Federation to the Federal Assembly of the Russian Federation “On Budget Policy for 2008 – 2010” the author sets a goal to put into the Tax Code of the Russian Federation amendments, which are aimed to improve tax control over transfer prices in order to minimize the taxes. The publication includes the concept of the project, which was prepared by the Ministry of Finances for April 2009. Keywords: tax, Ministry of Finances, Code, control, price, law, transfer, minimization, FTS, budget.

Abstract: In the opinion of the author of this article, the tax control is one of the stages of taxation, being a system of activities of tax and other state bodies aimed to control implementation of tax legislation by the fiscally-obliged persons. The current legislation fails to provide the taxpayer realistic possibilities to challenge the activities of the tax bodies. It is only possible to challenge the results – act of tax control and other materials. There are no criteria for full and objective evaluation of the case. Keywords: tax, Ministry of Finances, FTS, Code, control, complaint, control, law, court, process.

Abstract:

Abstract: Currently the Tax Code of the Russian Federation fails to provide a direct answer to the question who and how should calculate and pay the VAT tax in cases of forced sale. In the opinion of the author of the article, no matter whether the forced sale takes places under the judicial decision or in order to enforce judicial decisions or decisions of other empowered bodies, the obligation to pay VAT is put onto the tax agent, that is, on specialized organization, which performs sale of the property in question. Keywords: tax, agent, organization, FTI, Ministry of Finances, VAT, court, confiscation, property, sale.

Keywords: nalog, agent, organizatsiya, FNS, Minfin, NDS, sud, konfiskatsiya, imushchestvo, realizatsiya

Abstract: Choice of pension scheme (joint or personal pension accounts) is an additional source of influence for personnel management, in turn it influences the taxation of organization itself. In this article the author evaluates established tax benefits from the position of their financial attractiveness for the organizations Keywords: tax, levy, organization, FTS, Ministry of Finances, JST, court, contract, personnel, advantages.

Abstract:

Abstract: In his speech the Chairman of the Government of the Russian Federation named the key proposals for amendments in the legislation, aimed to protect small and medium-scale business within the complex of anti-crisis measures. Keywords: tax, levy, FTS, Ministry of Finances, Government, entrepreneur, business, small, politics, forum

Abstract: The review, which is provided by the professionals of the Tax Department of the KPMG includes lately published explanations by the Ministry of Finances, and the Federal Tax Service of the Russian Federation on the issues of taxation, as well as most topical decisions of judicial bodies. Keywords: tax, levy, Federal Tax Inspection, FTI, Ministry of Finances, MF, the Court, VAT, JSC, income tax for physical persons, tax on profits, property, levy.

Abstract: In this article the author offers from January 1, 2009 to move the VAT payment from 20th to the 28th of the month after the tax period. The author also offers to free from VAT construction and assembling works, which are done by the company for its own needs, and to shorten the list technical machinery, which is imported as a part of input into the capital stock and is free from VAT payment. Keywords: tax, administration, FTI, Ministry of Finances, VAT, declaration, building, machinery, capital stock, tax pressure.

Abstract: The modern amendments in the tax legislation in the Republic of Belarus, which are the subject of this article, are aimed to make the tax system more efficient from the position of the state bodies, and to make it more fit for the needs of taxpayers, to cut the spending of both the state budget and the other subjects, when implementing tax legislation. Keywords: tax, Belarus, Code, law, efficiency, administration, costs, budget, good faith, declaration.

Keywords: nalog, kodeks, zakon, administrirovanie, raskhody, byudzhet, deklarirovanie

Abstract: On November 10, 2008 the World Bank, the IFC and the PricewaterhouseCoopers presented the third annual study “Paying Taxes 2009”. In this article the publication, which is started in the February issue of this journal is continued. The translation is kindly provided by the expert of the Analytic Group “Foros” Natalya Dorokhova. Keywords: PricewaterhouseCoopers, tax, World Bank, rate, report, profit, indicator, VAT, corporation, payment.

Abstract: The article includes review of the most important results of the work of the Council for Presentation of Doctoral and Candidates’ Dissertation Theses at the Financial Academy under the auspices of the Government of the Russian Federation for 2008 and first six months of the 2009. Among the key directions of development of post-higher education the author considers orientation towards higher quality of theses (dissertations) and improvement of work of the Councils for Presentation of Doctoral and Candidates’ Dissertation Theses. Keywords: tax, education, higher education, dissertation