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. - Bibliografiya po probleme zashchity prav nalogoplatel'shchikov
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. - «Nalogi i nalogooblozhenie» v 2005 godu
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. - Perechen' statei, opublikovannykh v zhurnale «Nalogi i nalogooblozhenie» v 2005 godu
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. - Perechen' statei, opublikovannykh v diskusionom klube zhurnala «Nalogi i nalogooblozhenie» v 2005 godu
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pp. 0-0
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. - Kratkaya informatsiya ob avtorakh zhurnala
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pp. 0-0
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. - Zhurnal «Nalogi i nalogooblozhenie v 2006 godu
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. - Perechen' statei, opublikovannykh v zhurnale «Nalogi i nalogooblozhenie» v 2006 godu
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pp. 0-0
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. - Kratkaya informatsiya ob avtorakh zhurnala (po sostoyaniyu na 2006 god)
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. - Perechen' dissertatsii na soiskanie zvanii kandidatov i doktorov nauk, zashchishchennykh po nalogovoi tematike v Rossiiskoi Federatsii v 2005 godu
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. - Perechen' statei, opublikovannykh v zhurnale «Nalogi i nalogooblozhenie» v 2007 godu
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. - The list of theses of those applying for the
status of Candidates and Doctors of Sciences, which were presented in the sphere of taxation
in the Russian Federation in 2007
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Abstract: Based on the electronic theses database of the Russian State Library, here we provide the list of theses, of those applying for the status of the Candidates and Doctors of Sciences, as presented in the sphere of taxation in 2007.
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- Review and References on M. N. Kobzar-Frolova’s study “Tax and Legal Relations and Tax Misdeeds with the Participation of Foreign Entities”.
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pp. 0-0
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Abstract: The review contains abstracts from the references received from A. K. Sarkisov, the senior partner of “Status-Quo” law office, Doctor of Legal Sciences and N. A. Rudneva, professor of the Department of Financial and Administrative Law at Russian National Tax Academy of the Ministry of Finance of Russia, doctor in social sciences.
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- Obzor spetsdoklada «Nalogovaya politika i puti vykhoda iz krizisa», podgotovlennogo k V Vserossiiskomu nalogovomu forumu TPP Rossii
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pp. 0-0
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Abstract:
Keywords:
nalog, forum, politika, krizis, ESN, FNS, NDS, modernizatsiya, biznes
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Podkovyrov, V. E. - Arthur Laffer’s ‘Vertical’ Effect
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pp. 70-74
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Abstract: In the given article the list of terms
of the theory of supply-side economics is
completed with a new term Laffer’s vertical
effect. Based on this term, the author makes
an attempt to identify the optimal tax burden
on a single tax on imputed earnings for
different activities. The results allow to
define the perspectives of this approach in
implementation of tax policy both at local
and regional levels.
Keywords:
Laffer’s effect, theory of supplyside economics, single tax on imputed earnings.
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