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> Journal "Taxes and Taxation"
> Rubric "Tax administration"
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Ponomarev A.I., Ponomareva A.M. -
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Nadtochii E.V., Fisher O.V. -
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Efremova T.A., Efremova L.I. -
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DOI: 10.7256/2454-065X.2013.2.7320
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DOI: 10.7256/2454-065X.2013.2.7337
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Krasnov M.V., Zrelov A.P. - Nalogovoe administrirovanie v Finlyandii.
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Volnukhin K.V. - Vozmozhnosti i pravovye problemy provedeniya finansovogo ozdorovleniya v ramkakh protsedury bankrotstva.
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pp. 0-0
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. - Nalogovaya politika Rossiiskoi Federatsii v 2004-2005 godu: izvlecheniya iz Byudzhetnogo poslaniya Prezidenta Rossiiskoi Federatsii Federal'nomu Sobraniyu «O byudzhetnoi politike v 2005 godu»
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Zrelov A.P. - Sovremennye problemy i osobennosti opredeleniya sushchnosti ponyatiya «nalogovyi kontrol'».
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Yagudin V.T. - O metodakh vyyavleniya nalogovymi organami skhem ukloneniya ot uplaty nalogov.
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Dreval' L.N. - Organy vnutrennikh del, kak uchastniki nalogovogo protsessa.
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Zrelov A.P. - Nalogovaya administratsiya Frantsii
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. - Vystuplenie Ministra finansov RF Kudrina Alekseya Leonidovicha v Sovete Federatsii Federal'nogo Sobraniya RF pri obsuzhdenii voprosa o Federal'nom zakone «O federal'nom byudzhete na 2005 god» (izvlecheniya)
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Suvorov A.Yu. - Nalogovyi kodeks - matematicheskii sofizm
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Dyakovich E.V. - Puti sovershenstvovaniya nalogovoi sistemy Rossiiskoi Federatsii
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Vorontsova O.V. - Analiz nalogovykh polnomochii organov vlasti Rossiiskoi Federatsii v chasti ustanovleniya nalogovykh stavok i nalogovykh l'got
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pp. 0-0
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Gorobets Yu.A. - Nalogovyi potentsial Respubliki Bashkortostan: problemy formirovaniya i effektivnogo ispol'zovaniya
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Cheskidova Zh.B. - Razrabotka metodiki differentsiatsii nalogovykh stavok pri stimulirovanii razvitiya malogo predprinimatel'stva
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Ashmarina E.M. - Uchet, kak informatsionnoe pole v sisteme gosudarstvo - nalogi
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Abramov A.P. - Novye problemy staroi gosposhliny
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Ivanov A.V. - Nekotorye problemy vzaimozavisimosti nalogovogo regulirovaniya i protsessa vossozdaniya sovremennogo oblika stroitel'noi otrasli
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. - Poslanie Prezidenta Rossiiskoi Federatsii Federal'nomu Sobraniyu Rossiiskoi Federatsii (izvlecheniya)
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. - Byudzhetnoe poslanie Prezidenta Rossiiskoi Federatsii Federal'nomu Sobraniyu Rossiiskoi Federatsii o byudzhetnoi politke v 2006 godu (izvlecheniya)
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Zolotareva A.B. - Nalogovoe administrirovanie v postsotsialisticheskikh stranakh
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Degot' B.E. - Ponyatie nalogovogo protsessa
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. - K voprosu o tselesoobraznosti sozdaniya inspektsii po krupneishim nalogoplatel'shchikam
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. - Organizatsiya raboty s krupnymi nalogoplatel'shchikami: opyt Ukrainy
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. - Organizatsiya raboty s krupnymi nalogoplatel'shchikami: opyt Rossii
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. - Organizatsiya raboty s krupnymi nalogoplatel'shchikami: opyt Kazakhstana
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. - Neftyanye fondy kak sposob upravleniya gosudarstvennymi neftyanymi dokhodami
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. - Nekotorye voprosy nalogovogo regulirovaniya deyatel'nosti kholdingov v Rossiiskoi Federatsii
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pp. 0-0
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. - O nalogovom stimulirovanii proizvodstva i realizatsii ekologicheski chistykh dizel'nykh topliv
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. - Pravovoe regulirovanie nalogovogo kredita i investitsionnogo nalogovogo kredita: spornye voprosy
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pp. 0-0
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. - Nalogovoe ispolnitel'noe proizvodstvo
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pp. 0-0
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. - O sushchnosti zacheta v nalogovykh pravootnosheniyakh
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. - Edinyi oborotnyi nalog ili perekhod k «spravedlivoi» nalogovoi nagruzke
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. - Sostav mer nalogovo-pravovogo prinuzhdeniya i osobennosti ikh primeneniya
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. - Aktual'nye aspekty formirovaniya administrativno-pravovogo statusa nalogovykh organov v usloviyakh administrativnoi reformy
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pp. 0-0
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. - Otdel'nye teoreticheskie aspekty formirovaniya statusa nalogovykh organov
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. - Nalogovoe administrirovanie: sushchnost' i formy
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. - Rol' nalogov v ekonomicheskom mekhanizme gosudarstvennogo regulirovaniya
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. - O nekotorykh aktual'nykh problemakh sovershenstvovaniya nalogovogo administrirovaniya i vozmozhnykh putyakh ikh resheniya
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. - Nalogovoe administrirovanie kak kriterii konkurentosposobnosti nalogovoi sistemy strany
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pp. 0-0
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. - Vystupleniya uchastnikov kruglogo stola «Aktual'nye problemy teorii i praktiki nalogovogo administrirovaniya v Rossiiskoi Federatsii»: izbrannye tezisy
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pp. 0-0
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. - Vospitatel'noi funktsii v nalogovom administrirovanii byt'!
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pp. 0-0
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. - Proekt rekomendatsii II Vserossiiskogo nalogovogo foruma: «Biznes i nalogovaya politika gosudarstva»
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pp. 0-0
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. - Nyneshnyaya i budushchaya nalogovaya politika Rossii
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. - Rekomendatsii II Vserossiiskogo nalogovogo foruma v kontekste sovremennogo regulirovaniya nalogovykh otnoshenii
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. - Predlozheniya Federal'noi nalogovoi sluzhby Rossiiskoi Federatsii po sovershenstvovaniyu NDS (v razreze eksportno-importnykh operatsii): izvlechenie
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. - Osnovnye problemy, kotorye vyzyvayut neobkhodimost' uluchsheniya administrirovaniya NDS. Prichiny ikh vozniknoveniya.
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. - Biznes i nalogovaya politika: nereshennye problemy
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. - O vnesenii izmenenii v chast' pervuyu Nalogovogo kodeksa Rossiiskoi Federatsii v svyazi s osushchestvleniem mer po sovershenstvovaniyu nalogovogo administrirovaniya (zaklyuchenie Komiteta Gosudarstvennoi Dumy po byudzhetu i nalogam)
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pp. 0-0
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. - Osnovnye problemy realizatsii nalogovoi politiki v Ryazanskoi oblasti
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pp. 0-0
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. - Otsenka situatsii v sfere zakonodatel'stva o nalogakh i sborakh
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pp. 0-0
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. - Programma sotsial'no-ekonomicheskogo razvitiya Rossiiskoi Federatsii na srednesrochnuyu perspektivu (2006-2008 gody): izvlecheniya po voprosam nalogovoi politiki
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pp. 0-0
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. - Nalogovaya perspektiva dolzhna byt' yasnoi
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pp. 0-0
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. - Vozmozhno li v perspektive rassmotrenie sporov nalogovoi sluzhboi?
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pp. 0-0
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. - Nalogovaya politika v sovremennoi Rossii: printsipy, prioritety, tseli i zadachi
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pp. 0-0
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. - Administrirovanie nalogov i sborov, uplachivaemykh pri peremeshchenii tovarov cherez granitsu
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pp. 0-0
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. - Kak izmenit' situatsiyu na alkogol'nom rynke?
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pp. 0-0
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. - Aktual'nye raz''yasneniya federal'nykh organov nalogovoi administratsii i resheniya sudebnykh instantsii
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pp. 0-0
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. - Problemy i perspektivy sovershenstvovaniya mekhanizma administrirovaniya zacheta vkhodnogo NDS po vngutrennim operatsiyam i pri postavkakh na eksport
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pp. 0-0
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. - Nalogovoe kontrol'noe proizvodstvo
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pp. 0-0
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. - Problemy nalogovykh platezhei
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pp. 0-0
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. - O nalogovoi politike Rossiiskoi Federatsii (Podgotovleno spetsialistami kompanii «Ob''edinennye konsul'tanty «FDP»)
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pp. 0-0
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. - O nalogovoi sisteme Rossii
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pp. 0-0
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. - Nalogovo-byudzhetnye otnosheniya v praktike politicheskogo protsessa na sovremennom etape
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pp. 0-0
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. - Aktual'nye raz''yasneniya federal'nykh organov nalogovoi administratsii i resheniya sudebnykh instantsii
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pp. 0-0
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. - Puti povysheniya konstruktivnogo vozdeistviya nalogovogo zakonodatel'stva na tempy razvitiya ekonomiki Rossii
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pp. 0-0
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. - Nalogovoe stimulirovanie razvitiya rossiiskoi avtomobil'noi promyshlennosti
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pp. 0-0
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. - Aktual'nye raz''yasneniya federal'nykh organov nalogovoi administratsii i resheniya sudebnykh instantsii
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pp. 0-0
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. - Polnomochiya organov vnutrennikh del po podderzhaniyu nalogovoi distsipliny: istoriko-pravovoi obzor
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pp. 0-0
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Abstract:
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. - O kontseptsii nalogovoi reformy v Rossiiskoi Federatsii
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pp. 0-0
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Abstract:
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. - Ob osnovnykh napravleniyakh nalogovoi politiki na 2007-2009 gg.
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pp. 0-0
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. - Protivodeistvie transfertnomu tsenooobrazovaniyu v ramkakh rossiiskoi kontseptsii sistemy nalogovogo kontrolya tsen
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pp. 0-0
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. - Byudzhetnoe poslanie Prezidenta Rossiiskoi Federatsii Federal'nomu Sobraniyu Rossiiskoi Federatsii «O byudzhetnoi politike v 2007 godu» (izvlecheniya)
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pp. 0-0
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Abstract:
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. - Konstitutsionno-pravovoi aspekt nalogovoi politiki
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pp. 0-0
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. - Aktual'nye raz''yasneniya federal'nykh organov nalogovoi administratsii
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pp. 0-0
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Abstract:
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. - Osnovnye napravleniya byudzhetnoi i nalogovoi politiki na 2007 god (izvlecheniya)
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pp. 0-0
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. - Rossiiskoe nalogooblozhenie i gosudarstvennoe nalogovoe administrirovanie: sovremennoe sostoyanie i perspektivy sovershenstvovaniya
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pp. 0-0
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Abstract:
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. - Nalogovoe administrirovanie: novye «pravila igry»
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pp. 0-0
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. - Uproshchenie bukhgalterskoi otchetnosti - kratchaishii put' k povysheniyu sobiraemosti nalogov i rostu effektivnosti predpriyatii
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pp. 0-0
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Abstract:
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. - Aktual'nye raz''yasneniya federal'nykh organov nalogovoi administratsii
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pp. 0-0
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. - Informatsiya o nalogovykh tainakh nalogoplatel'shchikov ostalas' nevostrebovannoi
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pp. 0-0
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. - Nash blits-opros: Predstaviteli nalogovykh organov raskhodyatsya v otsenke svoei novoi obyazannosti
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pp. 0-0
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. - O praktike primeneniya pp.8 p.1 st.32 Nalogovogo Kodeksa Rossiiskoi Federatsii (Otvety Upravlenii Federal'noi nalogovoi sluzhby Rossii po Magadanskoi oblasti, Respublike Komi, Tomskoi oblasti, Kaluzhskoi oblasti, Ivanovskoi oblasti Lipetskoi oblasti)
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pp. 0-0
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Abstract:
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. - Otsenka effektivnosti nalogovoi politiki
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pp. 0-0
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Abstract:
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. - Aktual'nye raz''yasneniya federal'nykh organov nalogovoi administratsii i resheniya sudebnykh instantsii
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pp. 0-0
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Abstract:
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. - Sovershenstvovanie uchetnoi raboty nalogovykh inspektsii
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pp. 0-0
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Abstract:
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. - O sovershenstvovanii nalogovoi politiki gosudarstva po podderzhke innovatsionnykh tekhnologii
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pp. 0-0
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Abstract:
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. - O nekotorykh pravovykh aspektakh razgranicheniya polnomochii v nalogovoi sfere mezhdu Rossiiskoi Federatsiei i ee sub''ektami
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pp. 0-0
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. - Byudzhetnoe poslanie Federal'nomu Sobraniyu Rossiiskoi Federatsii o byudzhetnoi politike v 2008 - 2010 godakh (izvlecheniya)
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pp. 0-0
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. - Rossiiskoe pravitel'stvo opredelilo osnovnye tseli nalogovoi politiki na blizhaishie gody
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pp. 0-0
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. - Osnovnye napravleniya nalogovoi politiki v Rossiiskoi Federatsii na 2008 – 2010 gg.
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pp. 0-0
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. - Aktual'nye raz''yasneniya federal'nykh organov nalogovoi administratsii i resheniya sudebnykh instantsii
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pp. 0-0
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Abstract:
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. - O novoi paradigme nalogovogo administrirovaniya
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pp. 0-0
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Abstract:
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. - K voprosu o sovershenstvovanii sistemy upravleniya nalogooblozheniya
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pp. 0-0
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Abstract:
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. - Spetsial'nyi doklad «Biznes i nalogi»
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pp. 0-0
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. - Proekt sovmestnoi platformy delovykh krugov po voprosam sovershenstvovaniya nalogooblozheniya
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pp. 0-0
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Abstract:
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. - Aktual'nye raz''yasneniya federal'nykh organov nalogovoi administratsii i resheniya sudebnykh instantsii
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pp. 0-0
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Abstract:
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. - Pozitsiya biznes-soobshchestva po voprosam sovershenstvovaniya nalogooblozheniya
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pp. 0-0
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Abstract:
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. - Raspredelenie nalogovykh polnomochii v Rossii i zarubezhnykh stranakh
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pp. 0-0
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Abstract:
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. - O sovershenstvovanii administrirovaniya platezhei za negativnoe vozdeistvie na okruzhayushchuyu sredu
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pp. 0-0
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Abstract:
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. - Aktual'nye raz''yasneniya federal'nykh organov nalogovoi administratsii i resheniya sudebnykh instantsii
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pp. 0-0
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Abstract:
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. - Nalogovaya sistema: pervyi shag na puti k poluraspadu
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pp. 0-0
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Abstract:
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. - Aktual'nye raz''yasneniya federal'nykh organov nalogovoi administratsii i resheniya sudebnykh instantsii
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pp. 0-0
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Abstract:
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. - O nalogovoi amnistii
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pp. 0-0
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Abstract:
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. - Sovershenstvovanie spetsial'nykh nalogovykh rezhimov, kak instrument nalogovoi politiki gosudarstva po uvelicheniyu nalogovogo potentsiala regiona i munitsipal'nykh obrazovanii
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pp. 0-0
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Abstract:
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. - Aktual'nye raz''yasneniya federal'nykh organov nalogovoi administratsii i resheniya sudebnykh instantsii
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pp. 0-0
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Abstract:
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. - Doklad FNS Rossii o rezul'tatakh i osnovnykh napravleniyakh deyatel'nosti na 2008 - 2010 gody
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pp. 0-0
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Abstract:
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. - Dlya kogo izdaet svoi pis'ma Minfin Rossii?
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pp. 0-0
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Abstract:
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. - Kodeks etiki nalogovogo inspektora v Rossiiskoi Federatsii (proekt)
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pp. 0-0
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Abstract:
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. - O tselesoobraznosti zameny dlya strakhovykh organizatsii naloga na pribyl' nalogom na strakhovye vznosy
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pp. 0-0
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Abstract:
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. - Aktual'nye raz''yasneniya federal'nykh organov nalogovoi administratsii i resheniya sudebnykh instantsii
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pp. 0-0
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Abstract:
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. - Aktual'nye raz''yasneniya federal'nykh organov nalogovoi administratsii i resheniya sudebnykh instantsii
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pp. 0-0
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Abstract:
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. - Problemy preduprezhdeniya administrativnykh i nalogovykh pravonarushenii
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pp. 0-0
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Abstract:
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. - Proizvodstvo po delam ob administrativnykh pravonarusheniyakh v oblasti nalogov
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pp. 0-0
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Abstract:
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. - Doklad Ministerstva finansov Rossiiskoi Federatsii o rezul'tatakh i osnovnykh napravleniyakh deyatel'nosti na 2008–2010 gg. (izvlecheniya)
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pp. 0-0
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Abstract:
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. - Aktual'nye raz''yasneniya federal'nykh organov nalogovoi administratsii i resheniya sudebnykh instantsii
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pp. 0-0
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Abstract:
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. - Nalogovoe stimulirovanie innovatsionnoi deyatel'nosti: zarubezhnyi opyt i rossiiskaya praktika
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pp. 0-0
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Abstract:
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. - Innovatsionnyi protsess: problemy i vozmozhnye puti resheniya
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pp. 0-0
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Abstract:
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. - Prakticheskie voprosy sovershenstvovaniya nalogovogo stimulirovaniya razvitiya innovatsionnoi ekonomiki v Rossii
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pp. 0-0
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Abstract:
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. - Innovatsionnaya deyatel'nost': stabil'nost' razvitiya ili nalogovye l'goty?
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pp. 0-0
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Abstract:
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. - Kontseptsiya dolgosrochnogo sotsial'no-ekonomicheskogo razvitiya Rossiiskoi Federatsii (izvlecheniya)
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pp. 0-0
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Abstract:
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. - Aktual'nye raz''yasneniya federal'nykh organov nalogovoi administratsii i resheniya sudebnykh instantsii
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pp. 0-0
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Abstract:
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. - Pravovye i ekonomicheskie problemy perekhoda k nalogu na nedvizhimost' v Rossiiskoi Federatsii
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pp. 0-0
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Abstract:
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. - Kontrol' i nadzor v nalogovom administrirovanii: sootnoshenie ponyatii
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pp. 0-0
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Abstract:
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. - Nalogi kak instrument formirovaniya innovatsionnogo sektora natsional'noi ekonomiki: metodologicheskii aspekt
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pp. 0-0
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Abstract:
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. - Main results of the activities of the federal executive bodies in 2007 and their goals for 2008: the Ministry of Finances of the Russian Federation (extracts)
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pp. 0-0
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Abstract:
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. - Topical explanations of the federal tax administration bodies and the decisions of the judicial instances
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pp. 0-0
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Abstract:
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. - Innovation activity of the business as an object to tax stimulation
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pp. 0-0
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Abstract:
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. - Tax control over the transfer prices: foreign experience and the Russian peculiarities
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pp. 0-0
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Abstract:
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. - On the means of regulation of the tax market
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pp. 0-0
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Abstract:
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. - Organization and planning of tax input into the budgetary system
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pp. 0-0
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Abstract:
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. - On the issue of advisability
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pp. 0-0
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Abstract:
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. - Specific features of sales as an object of tax administration
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pp. 0-0
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Abstract:
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. - Responses of the competent government bodies to the questions and addresses of the individuals during the “Direct Line” with the President of the Russian Federation on October 18, 2007
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pp. 0-0
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Abstract:
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. - “On the Strategy of Development of Russia till 2020”: The Speech of the President of the Russian Federation Vladimir Putin at the expanded hearing of the State Counsel (extracts)
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pp. 0-0
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Abstract:
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. - “Russia in 2008 – 2020. Growth management”: Speech of the First Aide of the Chairman of the Government of the Russian Federation Medvedev D.A. at the 5th Krasnoyarsk Economical Forum (extracts)
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pp. 0-0
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Abstract:
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. - Review of the key changes in tax legislation, which came into force in 2008
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pp. 0-0
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Abstract:
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. - Topical explanations of the federal tax administration bodies and decisions of the judicial instances
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pp. 0-0
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Abstract:
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. - Topical explanations of the federal tax administration bodies and decisions of the judicial bodies
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pp. 0-0
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Abstract:
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. - Topical explanations of federal tax administration bodies and decisions of the judicial bodies
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pp. 0-0
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Abstract:
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. - Tax policy in the programs of the political parties: Utopia and reality
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pp. 0-0
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Abstract:
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. - Tax amnesty as an institution of economical policy of the state: Russian practice
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pp. 0-0
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Abstract:
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. - The VAT: the means of improvement of tax administration of export operations
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pp. 0-0
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Abstract:
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. - On the role of the tax on profits of organizations within the framework of territorial budget incomes
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pp. 0-0
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Abstract:
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. - Information guarantees for tax revenue planning
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pp. 0-0
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Abstract:
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. - “On the results of implementation of the Federal Budget for the Year 2007 and the goals of the system of financial bodies of the Russian Federation for the year 2008 and for the middle-term perspective” (extracts from the materials prepared for the Extended Session of the Collegium of the Ministry of Finances of the Russian Federation on April 8, 2008
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pp. 0-0
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Abstract:
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. - The ways of strengthening the stimulating function of the tax on profit
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pp. 0-0
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Abstract:
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. - Topical explanations of federal tax administration bodies and the decisions of the judicial bodies..........…
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pp. 0-0
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Abstract:
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. - Tax element of innovation activity
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pp. 0-0
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Abstract:
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. - Blanks in legislation on electronic economical activity and the ways to overcome them
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pp. 0-0
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Abstract:
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. - Perspectives of reforms in taxation of gambling industry
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pp. 0-0
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Abstract:
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. - Directions of preventive activity in the sphere of taxation
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pp. 0-0
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Abstract:
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. - Tax administration as an instrument of financial control
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pp. 0-0
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Abstract:
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. - On the basic directions of the tax policy for 2008 - 2010
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pp. 0-0
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Abstract:
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. - Basic directions of the tax policy for the year 2009 and the planned periods of 2010 and 2011
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pp. 0-0
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Abstract:
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. - Topical explanations of the federal tax administration bodies and the decisions of the judicial bodies
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pp. 0-0
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Abstract:
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. - Tax stimulation of innovation activity credits
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pp. 0-0
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Abstract:
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. - Budget Address of the President of the Russian Federation to the Federal Assembly of the Russian Federation of June 23, 2008 (extracts)
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pp. 0-0
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Abstract:
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. - Topical explanations of the federal tax administration bodies and decisions of the judiciary.
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pp. 0-0
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Abstract:
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. - Specific features of state regulation and taxation of the alcohol market
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pp. 0-0
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Abstract:
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. - VAT: paradoxes and their solutions
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pp. 0-0
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Abstract:
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. - How can we get rid of the “problem banks”?
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pp. 0-0
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Abstract:
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. - Control over tax registration of organizations by the place of registration of their immovable property
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pp. 0-0
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Abstract:
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. - Experience of tax
and administrative regulation
of the alcohol industry in Russia
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pp. 0-0
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Abstract:
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. - Budget strategy for the period up to 2023 (excerpts)
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pp. 0-0
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Abstract:
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. - The issues of transfer to the single VAT tax rate and establishing it lower than the existing tax rate.
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pp. 0-0
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Abstract:
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. - Topical explanations of federal tax administration bodies and decisions of judicial instances
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pp. 0-0
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Abstract:
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. - Tax culture as an important element of improvement of the tax system of the Russian Federation
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pp. 0-0
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Abstract:
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. - On some financial and legal problems of stimulation of investment activities in the regions
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pp. 0-0
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Abstract:
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. - Topical explanations of federal tax administration bodies and decisions of judiciary
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pp. 0-0
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Abstract:
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. - Specific features of mechanism of realization of state functions, as provided to the Federal Tax Service of the Russian Federation within the accepted administrative provisions
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pp. 0-0
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Abstract:
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. - Topical explanations of federal tax
administration bodies and decisions
of judicial instances
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pp. 0-0
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Abstract: The review, as prepared 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 the most important decisions of higher tax instrances.
|
. - Position of the Chamber of Industry and Commerce of the Russian Federation on improvement of the tax system, analysis of key directions of tax policy for 2009 and till 2011
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pp. 0-0
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Abstract: The Chamber of Industry and Commerce of the Russian Federation offers a set of additional measures meant to improve the tax system. The offers are related to improvement of tax administration, rules of taxation in the spheres of VAT, UST, excises, tax on mineral mining, special tax regimes, tax on property of organizations, etc., as well as amortization policy and tax stimulation of the processes of renewing of the capital assets of the organizations.
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. - Proposals of the Chamber of Industry and Commerce of the Russian Federation on tax stimulation of innovative activities
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pp. 0-0
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Abstract: The CIC offers a numbers of measures meant to stimulate the innovative activities. The complex of proposals includes:
1. Measures, which are meant to form economical stimuli in order to increase the demand for the scientific research and innovative products.
2. Measures, which are meant to form stimuli for investments in science and innovative activities.
3. Measures of tax stimulation of people to participate in innovative activities.
4. General measures of tax character, aimed to lower the costs of tax and innovation activities.
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. - Again on the ways to improvement
of tax system of Russia
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pp. 0-0
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Abstract: The authors review some issues of taxation and propose solutions, including the issues of:
1. spreading the tax burden;
2. fighting poverty and economic inequality as a key direction of tax policy;
3. improvement of inter-budget tax income distribution.
|
. - Speech of the Chairman of the
“United Russia” party, the chairman of the Government of the Russian Federation Vladimir Putin at the opening of the Xth Gathering of the Party “United Russia”
on November 20, 2008 (extracts) .....................
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|
pp. 0-0
|
Abstract: The speech includes basic measures for the correction of the tax policy of the Russian Federation in the conditions of the financial crisis. These measures are meant to stimulate the development of economics. From 2009 on the order of calculation of the VAT on the advance payments should be optimized, the amortization award shall be enlarged, the tax on profits should be lowered by 4 per cent, and the tax on subsurface management should also be lowered, and the “tax vacations” should be included for the investigation of new deposits. It is offered to give enterprises a chance to pay tax on profit based on real profits, as received from the start of the year. In order to lower the fiscal pressure on small business, it’s offered that the regions should have the power to lower the simplified taxation rates. The sum of tax discount for the physical persons, who purchase or construct their own housing shall rise to 2 million rubles. There’s also a number of other measures aimed to optimize the tax pressure.
|
. - Topical explanations of the federal tax administration bodies and decisions of judicial instances
|
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pp. 0-0
|
Abstract: The review, as prepared 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 the most important decisions of higher tax instrances.
|
. - Correlation of tax risks of tax-payers
and the state
|
|
pp. 0-0
|
Abstract: Tax risks of both the states and the taxpayers are defined by mostly the same factors, which may be divided into the inner and outer factors. Many provisions of the tax legislation are far from perfection, which inevitable causes greater tax risks for all of the participants of the tax relations.
|
. - Mechanisms of tax stimulation
in regional development
|
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pp. 0-0
|
Abstract: The study, which was held by the authors, shows, that the regional economical contrasts within the country shall grow, unless a number of “even-out” mechanisms in addition to the NIO. The competition for investments in the form of freedom from NIO is pointless. If the regions refuse their tax profits, the only ones, who would gain something would be some organizations, which would get additional economic profit. Investment relief for the NIO (SCO) lead to the direct and uncompensated losses by the regional budgets. The priorities of the investment policy and mechanisms for its realization should be provided for at the federal level.
|
. - Taxes: changes in 2008
|
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pp. 0-0
|
Abstract: In its annual publication the tax department of the KPMG offer the review of the amendments in the tax legislation in 2008. Most of them came into force since January 1, 2009 Keywords: tax policy, tax administration, Tax Code,
tax, VAT, tax on profit, excises, JSC income tax for
physical persons.
Keywords:
nalogovaya politika, nalogovoe administrirovanie, Nalogovyi kodeks, nalog, NDS, aktsizy, NDFL, ESN
|
. - Tax risks and international financial crisis: consequences for the business
|
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pp. 0-0
|
Abstract: International financial crisis formed new problems for the business community and it shall take years to solve them. In last two years great changes took place in Russia, and they were related to tax risks too. The consequences of the crisis are coming to Russia. The first wave hit banking, capital construction, metal industry and retail sales. The author offers a number of measures to support the economy by the state, as well as a number of internal tax policy measures, which would allow business to survive crisis. Keywords: tax policy, tax administration, tax, tax
risks, financial crisis, tax planning.
Keywords:
nalogovaya politika, nalogovoe administrirovanie, nalog, nalogovye riski, finansovyi krizis, nalogovoe planirovanie
|
. - Topical comments by federal tax administration bodies and decisions of judicial instances
|
|
pp. 0-0
|
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: Federal Tax Inspection, tax, FTI, Ministry of
Finances, MF, the Supreme Arbitration Court, VAT, JSC,
income tax for physical persons, tax on profits, MET,
property tax.
|
. - Tax risks: topicality raises
|
|
pp. 0-0
|
Abstract: The author offers to regard danger of unforeseen expropriation of the money from the taxpayer due to activities (lack of activities) of the state bodies and (or) municipal bodies. The author established theoretical classification of tax risks based on their source – into inner and outer risks. Keywords: tax, tax risks, tax administration, inspection
planning.
|
. - Registration of the cash registers by the individual entrepreneurs: problems and solutions
|
|
pp. 0-0
|
Abstract: The article includes three-level algorithm of registration of the cash registers by the individual entrepreneurs at the tax bodies. The author also reviews the problems related to use of cash registers and their solutions. Keywords: tax administration, cash registers, CR,
entrepreneur, registration.
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Nalogovyi otdel KPMG - Topical comments by federal tax administration bodies and decisions of judicial instances
|
|
pp. 0-0
|
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.
|
Fake F.F. - Report of the Government of the Russian Federation on the results of its activities in 2008 (extracts)
|
|
pp. 0-0
|
Abstract: The Chairman of the Government of the Russian Federation Putin V.V. spoke to the State Duma and provided the report of the Government of the Russian Federation on results of their activities in 2008. This procedure is novel to the Russian political system, and is provided in December amendments to the Constitution of the Russian Federation, as offered by the President of the Russian Federation and supported by the Parliament and the legislatures in the regions. This publication includes theses of the speech, regarding the tax issues and development of Russian taxation system. Keywords: Government, Duma, report, Putin, crisis,
tax, results, control, Parliament, Constitution
|
Fake F.F. - The list of urgent measures, which are taken by the Government of the Russian Federation in order to fight the consequences of world financial crisis (November, 2008) (extracts)
|
|
pp. 0-0
|
Abstract: The general goal, which the Government of the Russian Federation and the Central Bank are trying to implement, is to minimize the scale of economical crisis and lessen its consequences for people and economics. The publication includes extracts from the list on the measures, taken in 2008 – 2009 in order to modernize the Russian system of taxation in the conditions of economical crisis. Keywords: Government, plan, finances, crisis, tax,
taxation, politics, administration, reform, economics.
|
Fake F.F. - Program of anti-crisis measures of the Government of the Russian Federation for 2009 (extracts)
|
|
pp. 0-0
|
Abstract: The publication includes extracts from the program regarding the measures for 2009, aimed to modernize the tax system at the time of economical crisis. The program is formed, taking into account opinions of the experts, citizens of the Russian Federation, representatives of the political parties and social and political organizations. The text of the draft is provided of the condition for April 6, 2009 Keywords: Government, program, finances, crisis, tax,
taxation, politics, administration, reform, economics.
|
Fake F.F. - The speech of State Secretary, vice Minister of Finances of the Russian Federation, S.D. Shatalov at the 2nd International Scientific and Practical Simposium of the Chamber of Tax Consultants “Anti-Crisis tax mechanisms; what is done and what is to be done”
|
|
pp. 0-0
|
Abstract: In his speech the vice-Minister talked on modern stage of Russian tax policy within the framework of world economic crisis and the strategical goals, which should be achieved with the help of tax mechanisms in the near future. Much attention was paid to the development of new system of taxation for the oil industry, changes in the VAT, cancellation of the JSC. Keywords: Ministry of Finances, oil, tax, income, VAT,
JSC, politics, administration, reform, Shatalov.
|
Fake F.F. - Topical explanations of the federal tax administration bodies and judicial decisions
|
|
pp. 0-0
|
Abstract: The review, which is prepared by the tax department of the KPMG, includes explanations of the Ministry of Finances and Federal Tax Service of the Russian Federation on the issues of taxation, as well as most important decisions of judicial instances. Keywords: Taxes, levies, FTS, Ministry of Finances,
Court, VAT, JSC, tax on income of physical persons, MET,
property, levy, custom.
|
Fake F.F. - Tendency of optimization of taxation under the influence of world economic crisis
|
|
pp. 0-0
|
Abstract: The article includes author’s evaluation of efficiency of realization of one of the opposite scenarios of the modernization of the tax system in the conditions of world economic crisis, that is strengthening tax policy, which would influence percentage rates, or, weakening of the tax regime for the sake of modernization of the system under the Western standard, in order to support entrepreneurs.
|
Fake F.F. - Definition of tax administration: elements, goals, principles of implementation
|
|
pp. 0-0
|
Abstract: Tax administration is an actively used by both legislator and the doctrine, as a term, however, there is no legal definition of it so far. The author in this article comes to a conclusion that there’s need to provide a detailed definition through the characteristics of elements, provides the list of such elements, goals, methods, aims, general principles of functioning of tax system. Keywords: tax, administration, characteristic, goal, aim,
method, activity, business.
|
- Speech of the Chairman of the Government of the Russian Federation V.V. Putin at the Plenary Session of the Forum on Small and Medium-scale Entrepreneurship (extracts)
|
|
pp. 0-0
|
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
|
Nalogovyi otdel KPMG - Topical explanations of federal tax administration bodies and judicial decisions
|
|
pp. 0-0
|
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.
|
Borei, M.P. - On some topical problems of improvement of tax administration
|
|
pp. 0-0
|
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.
|
- Budget Address of the President of the Russian Federation on the budget policy in 2010 – 2012 (extracts)
|
|
pp. 0-0
|
Abstract: On May 25, 2009 the President of the Russian Federation Dmitry Medvedev presented to the Government of Russia the Budget Address for 2010 – 2012. This address supports the transfer from the Joint social tax to the security payments. The head of the state noted that it’s necessary to specify tax rates for coal mining, and differentiate them depending on type of coal and conditions of its mining. Keywords: Russia, President, politics, JSC, MET,
taxation, tax, GDP, investment.
|
- Key directions of tax policy of the Russian Federation for 2010 and the planned period of 2011-2012
|
|
pp. 0-0
|
Abstract: Key directions of the tax policy of the Russian Federation for 2010 and the planned period of 2011-2012 are developed by the Ministry of Finances of the Russian Federation within the cycle of preparation of federal budget project for the next period. These documents should be taken into consideration, when planning the budgets both at the federal level and at the level of the subjects of the Federation. In addition to the budget planning, the Key directions allow the participants of tax relations to establish their goals in the tax sphere for three years, which should facilitate stability and definite character of economic activities on the territory of the Russian Federation. Keywords: Russia, President, budget, economics,
taxation, tax, investments, levy, law, Code.
|
Kvantaliani, I.E. - On some problems of tax legislation of the Russian Federation
|
|
pp. 0-0
|
Abstract: The author considers that there’s need to establish
in the Tax Code or in the Constitution of the Russian
Federation the key goals of tax policy of the state.
The main goal should be maximum control of state
and society over the activities of the fiscal bodies,
rather than maximum taxation by any cost.
Keywords: Russia, politics, taxation, tax, code,
Constitution, law, administration.
|
Nalogovyi otdel KPMG - Topical explanations of federal tax administration bodies and decisions of judicial instances
|
|
pp. 0-0
|
Abstract: The review, which is prepared by the specialists of the Tax Department of KPMG includes explanations by the Ministry of Finances, Federal Tax Service of the Russian Federation on the taxation issues, as well as the most important decisions of the higher judicial instances. Keywords: tax, levy, FTS, Ministry of Finances,
court, VAT, JSC, tax on income of physical persons,
MET, property, levy.
|
Vigdorchik, D.G. - Some issues of tax administration at the modern stage of development of the state
|
|
pp. 0-0
|
Abstract: The author offers to add into the Tax Code of the Russian Federation provisions on obligation of the tax bodies to apply the limitation, prevention and prophylactic measures, as provided by the legislation of the Russian Federation, and also to apply sanctions aimed to prevent or to liquidate the consequences, which were formed due to failure of physical and legal entities to fulfill requirements in their spheres of activity, as established by the Russian legislation. Keywords: tax, Code, law, administration, FTS,
obligation, prophylactics, crime
|
- Federal Tax Service Record for the first half of 2008: Review of Materials Presented at the Extended Board Meeting
|
|
pp. 0-0
|
Abstract: The review contains theses by the head of the Federal Tax Service of Russia, M. P. Mokretsova, and her assistant head, T. V. Shevtsova, presented at the extended board meeting of the Federal Tax Service of Russia. The board meeting was dedicated to analyzing the work of tax agencies during the first quarter of 2009.
|
Nalogovyi otdel KPMG - Actual Explanations of the Federal Agencies of Tax Administration and Decisions of Court Instances
|
|
pp. 0-0
|
Abstract: The review is prepared by the Tax Department experts of KPMG International and contains the most recent explanations of the Ministry of Finance and Federal Tax Service of the Russian Federation on some issues of taxation and the most important decisions of the highest courts.
Keywords:
nalog, sbor, FNS, Minfin, sud, NDS, ESN, NDFL, NDPI, imushchestvo, poshlina
|
Suglobov, A.E., Slobodchikov, D.N. - Tax potential within the system of budget regulation: stages of development and perspectives
|
|
pp. 0-0
|
Abstract: In the opinion of the authors of this article, tax potential is a category, which characterizes a certain part of financial and economic relations. Accordingly, it is a necessary link within the system of inter-budget relations, it reflects the state of affairs. At the same time, structure and hierarchy of potential financial resources is key in the system of theoretical ideas on realization of principle of harmonization within the need for budget services and abilities of the financial bases of the territories. Formalized evaluation of financial potentials is aimed to fill the gaps in the formation of information and analytical basis on influence of various factors on the results of the budget process.
Keywords: taxes, potential, administration, budget, regulation, economics, finances, harmonization.
|
Panskov, V.G. - Price forming for the taxation purpose:
problems and possible solutions
|
|
pp. 0-0
|
Abstract: Control of tax bodies over formation of economically
well based 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
|
- Topical explanations of federal tax administration bod
ies and decisions of judicial bodies
|
|
pp. 0-0
|
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
|
- Relevant Explanation of the Federal Agencies of Tax Administration and Court Decisions
|
|
pp. 0-0
|
Abstract: The review prepared by the experts of KPMG tax department covers the recently published explanations of the Ministry of Finances and Federal Tax Service of the Russian Federation concerning some aspects of taxation as well as the most important decisions of the highest court.
Keywords:
tax, levy, Federal Tax Service, Ministry of Finances, court, value added tax, single social tax, personal income tax, profit, tax on natural resources production, custom.
|
- Letter of the President of the Russian Federation for the Federal Assembly of the Russian Federation (extracts)
|
|
pp. 0-0
|
Abstract: These are extracts from the President’s Letter directly relating improvement of Russia’s policy in the sphere of taxation.
Keywords:
tax, levy, Federal Tax Service, Ministry of Finances, president, letter, parliament, investments, privileges, crime
|
- Relevant Explanation of the Federal Agencies of Tax Administration and Court Decisions
|
|
pp. 0-0
|
Abstract: The review prepared by the experts of KPMG tax department covers the recently published explanations of the Ministry of Finances and Federal Tax Service of the Russian Federation concerning some aspects of taxation as well as the most important decisions of the highest court.
Keywords:
tax, levy, Federal Tax Service, Ministry of Finances, court, value added tax, single social tax, personal income tax, profit, tax on natural resources production, custom.
|
Nalogovyi otdel KPMG - Insurance Contributions instead of a Single Social Tax – Is It an Even Exchange?
|
|
pp. 0-0
|
Abstract: The discussion was based on the main ideas declared at the round-table meeting carried out on October 15, 2009 at the Chamber of Commerce and Industry of the Russian Federation. The topic of the meeting was mentioned as a ‘replacement of a single social tax by insurance contributions: opinions in business and government. The review described the points of view of the following participants of the meeting: Ekaterina Semenova - member of the Committee of the State Duma of the Russian Federation on Property, Fedor Prokopov – executive director the Russian Union of Industrialists and Entrepreneurs, Shamil Ageev – board chairman of the Chamber of Commerce and Trades in the Republic of Tatarstan, Sergey Afanasiev – director of the Department of Development of Social Insurance and State Policy of Social and Public Health Development, Anton Danilov-Danilian – chairman of the Investment Committee of the Chamber of Commerce and Industry of the Russian Federation, Tatyana Ivanova – editor-in-chief of the ‘Economics and Life’ newspaper, Antonina Katyanina – president of the Chamber of Commerce and Industry of Belgorod, Sergey Zorin – head of the Committee on Cooperation of Electronic Equipment Producers, Svetlana Kochetkova – record and tax director of ‘AVTOVAZ’ company. The report is prepared by K. Shohova, an expert of the ‘Foros’ analytical team.
Keywords:
tax, levy, insurance, single social tax, Chamber of Commerce and Industry, reform, retirement benefit, fund, budget, discussion.
|
Slobodchikov D.N. - Relevant Explanation of the Federal Agencies of Tax Administration and Court Decisions
|
|
pp. 0-0
|
Abstract: The review prepared by the experts of KPMG tax department covers the recently published explanations of the Ministry of Finances and Federal Tax Service of the Russian Federation concerning some aspects of taxation as well as the most important decisions of the highest court.
Keywords:
tax, levy, Federal Tax Service, Ministry of Finances, court, value added tax, single social tax, personal income tax, profit, tax on natural resources production, custom
|
Primakov, E. M. - Tax Policy and Ways to Overcome the Crisis: Business Point of View
|
|
pp. 0-0
|
Abstract: Tax Policy and Ways to Overcome the Crisis: Business Point of View.. 4
The article is based on the reports read at the opening of the 5th Russian National Tax Forum (Moscow, Chamber of Commerce and Industry of Russia, December 1, 2009). Based on the questions enlightened by representatives of departments and committees of the Chamber of Commerce and Industry of the Russian Federation, the author of the article drew attention to a number of strands of tax policy which should be of great importance to business-making.
Keywords:
tax, Federal Tax Service, Ministry of Finances, single social tax, forum, business, crisis, modernization, economy.
|
Popov, P. A. - Creation of an Advantageous Tax Climate for Development of Information Technologies as Growing Points of Russian Economy
|
|
pp. 0-0
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Abstract: Russian market of information technologies is facing many difficulties now. The main difficulties are caused by the absence of a state program which would develop this branch of economics, strong competition from the side of foreign participants, ‘brain drain; and high tax burden.
The article is based on the materials of a report made during the roundtable ‘Creation of Advantageous Tax Climate for Development of Information Technologies Sector as Growing Points of Russian Economy’ (Moscow, Finance Academy under the Government of the Russian Federation, October 21, 2009).
Keywords:
tax, technologies, information, Russia, economics, politics, reformation, administration.
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Goncharenko, L. I. - On the Question of the Conceptual Structure of Tax Administration
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pp. 0-0
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Abstract: Based on the analysis of scientific points of view revealed in economic literature as well as practical experience of tax relations, the author formed the main positions of the author’s conception of tax administration.
Keywords:
tax, administration, terminology, planning, control, regulation, record, system
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Machehin, V. A. - Problems of Applying the Rules of Thin Capitalization in the Russian Federation
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pp. 0-0
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Abstract: The article offers a brief summary of the main problems of applying the rules of thin capitalization in Russia. Those problems were viewed at the meeting of the Russian Department of International Tax Associations held on December 18, 2009 at Academy of Finance under the Government of the Russian Federation.
Keywords:
tax, profit, capitalization, Russia, Ros-IFA, agreement, percents, loan, optimization.
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Pavlenko, S. P. - Legal Status of a Tax Agent: the General and Peculiar When Assessing and Paying Personal Income Tax
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pp. 0-0
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Abstract: The article contains the analysis of the existing legislation regulating the rights and responsibilities of tax agents as well as the court cases revealing the problems of legal regulation of the mentioned above elements of a legal status of a tax agent. The author described the main defects of tax legislation hindering from effective realization of the legal norms and creating contradictions in court practice.
Keywords:
tax, agent, Code, personal income tax, responsibility, authorities, credit for tax, tax refund, tax assessment, court.
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Nadtochiy, E. V., Zaytseva, N. S. - Improvement of Quality of Service Rendered by Tax Authorities as a Way of Minimization of Expenses of the Tax Control
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pp. 0-0
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Abstract: The author of the article analyzed the problem of minimization of expenses of the tax control, defined the term ‘expenses’ and gave their classification. The author also suggested the way to raise quality of service rendered by tax authorities.
Keywords:
tax, control, expenses, classification, service, quality, index, criteria, dynamics, administration, Federal Tax Service.
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Sinitsina, M. L. - Taxation in the European Union: Mechanism of Negative Integration of Legislation in Member States
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pp. 0-0
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Abstract: The article considers the mechanism of the EU Court influence on development of the national legislation of EU state members in the sphere of taxation. The analysis is based on EU Court decisions, national courts decisions and further changes in normative regulation of taxation issues at a national level.
Keywords:
EU, directive, harmonization, legislation, integration, policy, precedent, prejudgment, court.
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Ivanets, Yu. L. - The System of Compulsory Registration of Tax Schemes: Experience of the Great Britain
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pp. 0-0
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Abstract: The article summarizes the Great Britain experience of application of the system of compulsory registration of tax schemes. The author analyzes its efficiency from the point of view of resistance of digression from paying taxes. It is concluded that such a system can be implemented in Russia as well.
Keywords:
tax, scheme, digression, resistance, minimization, Great Britain, declaring, consultant, optimization, registration.
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Ignatyev, D. V. - Problems of theory and practice of revenue recognition with the purpose of formation of a taxable base of tax on the profit of organizations.
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pp. 0-0
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Abstract: The article is devoted to the analysis of the problems of revenue recognition with the purpose of evaluating the taxable profit. During the study the author analyzed the article 41 of the Tax Code of the Russian Federation and the term ‘profit’ used in the article. Based on the materials of the arbitrage practice, the author also considered some particular problems of the revenue recognition for the purposes mentioned in the chapter 25 of the Tax Code of the Russian Federation. According to the author, these problems are caused by certain defaults of existing legislation. In the conclusion, the author suggested certain measures on solving the problems in the sphere of revenue recognition for the purpose of calculating tax on profit of organizations.
Keywords:
tax, profit, benefit, base, criteria, administration, monitoring, system, court.
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Ozerova, T.A. - Concept of the Taxation Process: Modern Conception
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pp. 0-0
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Abstract: At the present time we often see the term ‘taxation process’ in tax law literature. However, this term has never been defined officially so every author interprets it in their own way. In this article the author gives the definition of taxation process as a legally regulated procedure performed by certain authorities and officials, taxpayers and levy payers, tax agents and other persons, financing the budget of the Russian Federation through direct and return incomings.
Keywords:
tax, process, procedure, system, right, income, responsibility, budget, duty, terminology.
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