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> Contents of Issue ¹ 06/2013
Contents of Issue ¹ 06/2013
TAX CALCULATION AND REPORTING |
DOI: 10.7256/2454-065X.2013.6.2422
Abstract:
Molchanova, I. V. - Accountancy and Taxation of Gratuitous
Receipt of Tangible Assets
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pp. 451-456
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DOI: 10.7256/2454-065X.2013.6.62997
Abstract: Pursuant to Clause 2 of Article
218 of the Civil Code of the Russian Federation,
the right of ownership to property
can be purchase by a third party by signing
the purchase/sale agreement, contract of
exchange, gift agreements and other deeds
of assignment of assets. Clause 2 of Article
423 of the same Code provides a definition
of so called gratuitous contract or contract
of benevolence. A contract of benevolence
is concluded between the two parties,
one of which undertakes to provide assets to
the other party without charging any pay. So
should we consider that the terms gift and
gratuitous delivery to be synonymous from
the point of view of civil law?
Keywords:
Taxes and taxation, un-payable, tangible, assets, gift, delivery, active assets, market, value.
DOI: 10.7256/2454-065X.2013.6.2605
Abstract:
DOI: 10.7256/2454-065X.2013.6.6360
Abstract:
Palamarchuk, E. A. - The Cost of Research and Development
Activities (R&D)
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pp. 433-439
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DOI: 10.7256/2454-065X.2013.6.62995
Abstract: When forming a taxable base of the
profit tax imposed on organizations conducting
research and development activities
(R&D), there should be a certain procedure
for calculating the cost of such activities.
This topic is much discussed and disputed
over not only by organizations but also government
officials. The author of the present
article reveals the main points of including
the cost of R&D in the taxable base.
Keywords:
Taxes and taxation, profit tax, research, development, costs, R&D, taxable base, taxpayer, special economic zones, List No. 988.
Ignatiev, D. V. - Theoretical Concepts of the Relation Between
Taxable Bases of Particular Taxes
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pp. 440-450
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DOI: 10.7256/2454-065X.2013.6.62996
Abstract: The author of the article proves the
need in developing the administrative mechanism
of taxable bases as a very important
element of taxation. According to the author
of the article, the most important factor
of building a taxation system should be
the provision of guarantees for interaction
and interdependence of taxable bases within
the entire framework of existing taxes. It is
strongly advised to form a taxation system
that would be based on the principle of unification
of taxable bases of related taxes. Issues
about unification of taxable bases are
being discussed from the point of view of efficiency
of tax administration.
Keywords:
Taxes and taxation, base, administration, system, politics, control, management, unification, improvement, mechanism.
THEORY AND HISTORY OF TAXATION |
DOI: 10.7256/2454-065X.2013.6.4989
Abstract:
TAX SYSTEMS OF THE FOREIGN STATES |
DOI: 10.7256/2454-065X.2013.6.2439
Abstract:
Leonova O., Budylin S.L. -
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DOI: 10.7256/2454-065X.2013.6.8924
Abstract:
Leonova, O. A., Budylin, S. L. - Residence of Physical Entity According to
Tax Legislation in Germany and Russia
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pp. 405-419
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DOI: 10.7256/2454-065X.2013.6.62993
Abstract: The article is devoted to the analysis
of the term ‘residence’ according to German
law ad compared to a similar concept
in the Russian law taking into account provisions
of international tax agreements. The
article discusses criteria of residence based
on Russian and German tax laws and provides
their comparative analysis. Based on
the study, the author of the article concludes
that in Russia the most important criterion
for defining a resident’s status is the number
of days the resident has spent in the country
while in Germany the most important criteria
is the domicile and the place of permanent
residence. However, these terms still lack a
clear and precise definition. The definitions
of the aforesaid terms are studied based on
the judicial practice. Taxation of a tax resident
is quite rough in Germany. Income tax
includes one’s profit all over the world and
gift tax and estate tax are imposed on gifted
and inherited property. Profit gained from
a foreign company controlled by a German
resident is also subject to taxation. In this
regard, a very important target of international
tax planning should be a number of
measures allowing a physical entity to avoid
becoming a German resident and paying all
associated taxes. The article describes particular
methods of international tax planning
allowing to avoid gaining a status of a
tax resident in Germany.
Keywords:
resident, physical entity, Russia, Germany, gift tax, profit tax, estate tax, international tax planning, international tax agreement, permanent residence.
Abdurazakova, Z. N. - Evaluating Taxable Capacity in Regions
under the Conditions of Global Crisis:
Example of Uzbekistan
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pp. 420-432
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DOI: 10.7256/2454-065X.2013.6.62994
Abstract: Under current conditions, budgetary
police is the main mechanism of macroeconomic
regulation. It plays a particularly
important role in achieving targets of
regional development. Under conditions of
economic liberalization and budgetary decentralization
of tax revenues are the main
source of approaching these targets. The
higher a region’s taxable capacity is, the
more opportunities there are for a region to
implement its development programs.
Keywords:
taxes and taxation, taxable capacity, Uzbekistan, Central Asia, budgetary police, macroeconomics, global crisis, financial crisis, regional development, United Nations Development Program.
TOPIC: LAW-MAKING PROCESS IN THE SPHERE OF TAXATION |
DOI: 10.7256/2454-065X.2013.6.7765
Abstract:
TOPIC: PROBLEMS OF TAXATION IN THE SPHERE OF TRANSFER PRICE-FORMATION |
Bazhenov A.A., Shein Y.A. -
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DOI: 10.7256/2454-065X.2013.6.8942
Abstract:
PROBLEMS OF TAXATION IN THE SPHERE OF TRANSFER PRICE-FORMATION |
Bazhenov, A.A., Shein, Yu. V. - Principles of Formation of Transfer Price
for Taxation Purposes
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pp. 457-470
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DOI: 10.7256/2454-065X.2013.6.62998
Abstract: The present article describes theoretical
grounds and principles of formation
of transfer price of a group of interdependent
parties taking into account the possibility of
correcting the transfer price to the level of
market prices in order to avoid additional
taxation charges from the federal executive
bodies carrying out control and supervision in
the sphere of taxes and levies. It is noted that
transfer price formation is quite popular in
Russia. At the same time, there is no clear description
of the process of price formation and
composition of the final price. The author also
analyzes methods used by tax authorities for
defining whether the price of the deal matches
the market prices taking into account particular
features of activities performed by the
companies which control these deals. Moreover,
the author also describes certain consequences
of additionally charged taxes such as
compensating adjustments and specification
of tax liabilities in relation to the budget.
Keywords:
tax, transfer, price, interdependent, parties, additional charge, methods, profitability, control, market.
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