Abstract: The article considers the questions of implementation of a new law on tax authority’s responsibility for untimely release of a taxpayer’s account at a bank. According to the authors of the article, this legislative innovation requires additional revision and modification. The authors suggest certain ways to solve the mentioned above problem.

Keywords: tax, account, law code, responsibility, bank, term, percent, lawmaker, decision, law.

Abstract:

Abstract: The authors of the article developed the conception of non-linear amortization based on a flexible differentiate application of decreasing and multiplying coefficients to various amortization groups of permanent assets. The authors also proved the need in management of amortization and tax flows at an enterprise. The article describes an effective structure of the capital stock and defines situations of strategic positioning of non-linear amortization in the ‘tax burden-amortization quota’ system of coordination.

Keywords: tax, amortization, property, tax to revenue ratio, reserve, balance, non-linear, capital, enterprise, conception.

Abstract: The article analyzes the conception and peculiarities of legal procedures and their role in the mechanism of taxation. The author follows the procedural conception which views the terms ‘process’ and ‘procedure’ as part and whole.

Keywords: tax, norms, procedure, process, sanction, material, procedural, law, conception.

Abstract:

Abstract: The article considers the issues of using the term ‘foreign controlled company’ in national tax legislation of various countries. This term stands for a company controlled by a resident. Existing regulatory restrictions are imposed not only for the purpose of taxation of those companies’ incomes but also for prevention from accumulation of profits in offshore zones.

Keywords: tax, rules, control, profit, offshore, capital, USA, Great Britain, Kazakhstan, Russia.