Abstract: In the opinion of the author of this article, one should not limit the legal nature of arrest and present it only as means of ensuring implementation of the decision on col lection of tax, levy, fine or fee. Arrest of property may serve as guarantee for the due execution of obligation to pay taxes and levies, and such an understanding shall serve public interests, which the very tax law strives to achieve. Keywords: tax, fee, FTS, arrest, property, fines, fees, court, decision, offence.

Keywords: nalog, shtraf, FNS, arest, imushchestvo, peni, sbor, sud, reshenie, pravonarushenie

Abstract: The article includes analysis of topical issues of legal nature, form and content of decision on tax collection from the property of taxpayer (tax agent) – organization or in dividual entrepreneur, differences and similarities with other acts, as used by tax bodies and other bodies. The au thor makes a conclusion on dual nature of the provision, which is at the same time normative and nonnormative acts and executive documents. Keywords: tax, collection, property, arrears, nonnormative act, executive procedure, marshal, FTS, court.

Keywords: nalog, vzyskanie, imushchestvo, nedoimka, postanovlenie, nenormativnyi akt, pristav, FNS, sud

Abstract: The review includes opinions of the ViceChairman of the Committee on Budgets and Taxes of the State Duma of the Federal Assembly of the Russian Federation Andrey Makarov, Aide to the Head of the Department of Tax and Customs and Tariffs Policy of the Ministry of Finances of the Russian Federation Sergey Razgulin, expert evalua tions of S.P. Tkachenko, (Rusimport), N.V. Ivanova (“Mineral and Chemical Company EuroChim”, Jsc), A.Kartoshkina (“AK Atomic – Audit, LTD) Keywords: tax, VAT, remuneration, reform, Code,expertise

Keywords: nalogi, mezhdunarodnyi, akt, dogovor, soglashenie, Velikobritaniya, Rossiya, pravonarusheniya, vzaimodeistvie

Abstract: The article includes a model for the organization of con sulting division, which allows to greatly improve the qual ity of services, rationally spread the labor resources, lower the personnel costs, ensure loyalty of the clients, and to offer better competing product in the sphere of tax con sulting. Keywords: tax, consulting, business, process, optimization, audit, bosses, division

Keywords: uchet, nalog, bezvozmezdno, darenie, tsennosti, sredstva, tovar, kodeks, PBU

Abstract: Control of tax bodies over formation of economically wellbased prices of deals in order for due establishment of tax base is a serious problem for tax administration. Low ering the prices is one of the ways to avoid taxation, which are hard to control. Author views possible solutions for this problem, while he stresses the need for use of experience of foreign states in this sphere.
Keywords: tax, price, administration, control, FTS, regulation, state, goods, profit, benefit

Keywords: nalog, tsena, administrirovanie, FNS, regulirovanie, gosudarstvo, tovar

Abstract: This review, as prepared by professionals from the Tax Department of the KOMG includes lately published ex planations of the Ministry of Finances and the FTS of the Russian Federation on the issues of taxation, as well as most topical judicial decisions. Keywords: tax, levy, FTS, Ministry of Finances, court, VAT, JSC, tax on personal income of physical persons, MET, property, fee.

Keywords: nalog, sbor, FNS, Minfin, sud, NDS, ESN, NDFL, NDPI, imushchestvo, poshlina

Abstract:

Abstract: The article includes results of author’s legal analysis of international acts (conventions, agreements, contracts) between the UK and the RS in the sphere of taxation, in formation exchange, fighting fiscal (tax) offences. The au thor points out gaps and problems in the shhere of regula tion in this sphere. Keywords: taxes, international, act, contract, convention, the UK, the RF, offence, cooperation

Keywords: nalog, biznes, protsess, optimizatsiya, audit, konsalting, rukovodstvo.

Abstract: The existing legislation includes many topical issues, which relate to nonremunerated transfer of property. This article is devoted to tax calculation and reporting in case of such transfer.
Keywords: calculation, tax, nonremunerated, giving, values, costs, goods, Code, RAS

Keywords: nalog, NDS, vozmeshchenie, reforma, kodeks, ekspertiza

Abstract:

Keywords: nalog, NDS, vozmeshchenie, reforma, kodeks, ekspertiza

Abstract:

Keywords: nalog, NDS, vozmeshchenie, reforma, kodeks, ekspertiza