Abstract: Based on the analysis of the draft law on transfer pricing, the author describes the most probable consequences of that law for planning financial results of a company’s activity. The author also considers the most problematic positions of the draft, particularly, requirements for calculating the market interval of earning capacity, and gives his recommendations on how to eliminate these difficulties.

Keywords: tax, transfer, pricing, earning capacity, draft law, methodology, planning, interdependent, risks, control.

Abstract: The article proves the need for return to concessional taxation of profit at manufacturing plants in Russia with the purpose to modernize and renew their main manufacturing funds. It is evidently shown that the profit of manufacturing enterprises has increased significantly in the country and in Stavropolsky region over the past years. According to the author, it can allow to raise investments of manufacturing enterprises into the basic capital. Studying the taxation experience of foreign states, the author concluded that many foreign countries practice lower tax for manufacturing companies compared to other spheres and branches of economics. Based on the mentioned above, the author suggested his own micro stimulation model of concessional taxation which allows to evaluate tax return, budget losses as well as response of Russian manufacturing enterprises. The study is based on the analysis of the activity of 10 major companies of Stavropolsky region.

Keywords: tax, manufacturing, enterprise, concession, micro simulation, model, amortization, benefit, planning, Stavropolsky.

Abstract: Every country is aimed at justice and equality in taxation. The author of the article considered particular problems of realization of principles of justice and equality based on the example of tax on income of physical persons. According to the author, in tax law the principle of justice is illustrated by the compliance between a taxpayer’s financial position and the rate of a tax.

Keywords: tax, principle, justice, burden, social, extract, benefit, differentiation, law, codex.

Abstract:

Abstract:

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.

Abstract:

Abstract: Tax system is created and functions as one whole based on the legal norms and according to the normative acts. In this context, great significance gains individualized relations which ‘give life’ to the construction of the tax system. The author of the article suggested his own schemes of such relations which give a better understanding of a tax system as a complex of certain structures, elements and relations. It allows to use a complex approach to the analysis and evaluation of a country’s tax system taking into account the federal, regional and local interests.

Keywords: tax, system, profit, institutional, complex, legal, mechanism, education, subjective, bond.

Abstract:

Keywords: nalog, sistema, dokhod, kompleksnyi, pravovoi, mekhanizm, obrazovanie, sub'ektnyi, svyazi.

Abstract:

Abstract: