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MAIN PAGE > Journal "Taxes and Taxation" > Contents of Issue № 06/2010

Contents of Issue № 06/2010

Ivanets Y.L. -

Abstract:

LEGAL REGULATION OF TAX RELATIONS

Ozerova T.A. -

Abstract:

REGIONAL TAXES AND LEVIES COLLECTED FROM ORGANIZATIONS

Bazhenov A.A. -

Abstract:

TAXATION OF THE ORGANIZATIONS IN THE FINANCIAL SECTOR OF ECONOMICS

Tsyrenzhapova Y.M. -

Abstract:

TAXATION OF NON-PROFIT ORGANIZATIONS

Zhemchuzhnikova I.V. -

Abstract:

TAXATION OF PARTICIPANTS OF FOREIGN ECONOMIC ACTIVITIES

Shepenko R.A. -

Abstract:

Tax administration

Ozerova, T.A. - Concept of the Taxation Process: Modern Conception

pp. 0-0

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.

Bartashevich, S.V. - Tax Burden as a Legal Category

pp. 0-0

Abstract: The concept of tax burden is widely used in modern tax practice now. However, tax burden still remains one of the least studied categories in tax law. This article is an attempt of an analysis of the term ‘tax burden’. As the result, the author suggests his own definition of the term and reveals the meaning of tax burden. The author also studies the legally significant features of tax burden which characterize it as an individual legal category. In conclusion, the author discusses the role of tax burden in tax practice.

Keywords: tax, levy, burden, load, exemption, responsibility, budget, terminology, finances, planning.

THEORY AND HISTORY OF TAXATION

Urubkova I.A. -

Abstract:

Demin A.V. -

Abstract:

Pinskaya M.R. -

Abstract:

Ignatiev, D.V. - Basic Interconnections of Taxable Bases of Several Taxes

pp. 0-0

Abstract: The article proves the need to develop the administration mechanism of taxable bases as the most important elements of taxation. According to the author, the basic factor of establishing the tax system should become the guarantees for interconnection of taxable bases in the whole system of existing taxes. It is concluded that it is necessary to form a tax system based on the principle of unification of taxable bases of related taxes.

Keywords: base, administration, system, politics, control, government, unification, improvement, mechanism.

Kobzar-Frolova, M.N. - Basic Elements of Tax Delectology

pp. 0-0

Abstract: In order to define the place of any science in the system of sciences, it is necessary to describe its subject and the research technique. According to the author, tax delectology is a complex interdisciplinary and public legal science. It studies the social occurrence which is based on tax delicts.

Keywords: studies of law, science, dialectology, law, system, object, subject, methods, principles, tax.

Borisov, A.M. - On the Problems of National Educational Standards Regarding Taxes and Related Disciplines

pp. 0-0

Abstract: In education, basic terminology of tax law and taxation are viewed as the combination of didactic units as stated in national educational standards. However, the latter often demonstrates fragmentary and repetitive basic definitions. The author notes that there is a need to improve education standards based on modern theoretical researches and developments.

Keywords: tax, standard, education, system, training, requirements, manuals, process, master, bachelor.

MODERN TAX EDUCATION

Borisov A.M. - O problemakh gosudarstvennykh obrazovatel'nykh standartov po nalogovym i svyazannym s nimi uchebnymi distsiplinam

pp. 0-0

Abstract:

Keywords: nalog, standart, obrazovanie, sistema, obuchenie, trebovaniya, posobie, protsess, magistr, bakalavr

TOPIC: TAX CRIME: CRIMINAL LAW CHARACTERISTIC

Rymanov A.Y. -

Abstract: