Reference:
Vachugov I.V., Martynov O.N..
Ambiguity of boundaries of tax optimization: the problem of the Russian tax system
// Taxes and Taxation. – 2021. – № 3.
– P. 118-129.
DOI: 10.7256/2454-065X.2021.3.36021.
DOI: 10.7256/2454-065X.2021.3.36021
Read the article
Abstract: The subject of this research is the boundaries of tax optimization of the Russian tax system. The goal is to outline the reasons and method of for removing ambiguity of such boundaries. The consequences of ambiguity of boundaries of tax optimization not only limit the development of businesses, but also entail the disproportions of social development, contradictions between the government on the one hand and the middle class and disadvantaged population groups that participate in the financial and economic relations on the other hand, and thus, undermine confidence in the government. The reasons for such negative phenomenon are as follows: the absence of the unity of opinions on the concept of tax optimization; unregulated division of rights to establish the boundaries of tax optimization by the judicial, legislative and executive branches; vagueness of the terms and definitions characterizing these boundaries; no set rules for establishing the consequences of exceeding these criteria. It is revealed that the new doctrine in the form of a judicial-legal symbiosis of determining the boundaries of tax optimization did not resolve all issues associated with ambiguity of these boundaries. The author’s special contribution lies in substantiation of the shift in conceptual approaches towards the term “tax optimization”, which should exclude the use of this term circumventing the law. The article describes the advantages of legislative regulation of the criteria of tax optimization over judicial regulation. The author specifies the terms and definitions necessary for marking out boundaries of tax optimization on the legislative level. The novelty of this research consists in substantiation using the factor analysis of judicial tax disputes of legislative consolidation of the concept of tax reconstruction with regards to corporate income tax in accordance with the methodology recommended by the tax service, with extension of its application in case of cooperation of the evader with the auditor for preventing tax offences
Keywords: boundaries of abuse, limits of rights, tech company, tax benefit, commercial discretion, uncertainty of the law, tax avoidance, tax optimization, tax reconstruction, prevention of tax offenses
References:
Panskov V.G. – Printsipy nalogooblozheniya i ikh otrazhenie v rossiyskom nalogovom zakonodatel'stve // Nalogi i nalogooblozhenie. – 2017.-№ 10. – S. 17 – 26.
Postanovlenie Plenuma VAS RF ot 12.10.2006 N 53 «Ob otsenke arbitrazhnymi sudami obosnovannosti polucheniya nalogoplatel'shchikom nalogovoy vygody».
Vasil'eva E.G. Nalogovaya vygoda: monografiya. – M.: Yurlitinform, 2015. – 176 s.
Kulikov A.S. Predely osushchestvleniya prav po ischisleniyu nalogovoy bazy: k voprosu o primenenii stat'i 54.1 Nalogovogo kodeksa Rossiyskoy Federatsii // Zakony Rossii: opyt, analiz, praktika. 2018. № 12. S. 40-45.
Samsonov E.A. Razrabotka metodov nalogovogo planirovaniya v organizatsii: avtoref. diss. k.e.n. Tomsk. 2010. S. 23.
Goftman A.P. Metodika otsenki nalogovoy nagruzki predpriyatiy malogo biznesa v granitsakh «nalogovogo koridora: avtoref. diss. k.e.n. Ivanovo. 2008. S. 19.
Tsukanov A.A. Mekhanizm optimizatsii nalogooblozheniya organizatsiy v Rossiyskoy Federatsii: avtref. diss. k.e.n. Moskva. 2006. S. 28.
Lyaskalo A.N. Razgranichenie
Reference:
Aguzarova F.S..
Transformation of a Model of Budgetary Allocation of Taxes and Fees as the Way to Increase the Tax Component of the Budgets of the Russian Federation Constituents
// Taxes and Taxation. – 2015. – № 10.
– P. 815-823.
Read the article
Abstract: The subject of the research is the analysis of the current model of budgetary allocation of taxes and fees in the Russian Federation as well as identification of associated problems and the search for optimal solutions. This topic is of deep scientific and practical interest due to the fact that taxes have been the primary source of the budget of the Russian Federation at all stages of its development. Examples seem to indicate that the most significant taxes and charges are concentrated in the federal budget. The budgets of the federal constituents receive less significant tax revenues. The author of the article considers standards for allocation of taxes and duties between the budgets of different levels. In the course of writing this cientific paper, the following research methods have been used: scientific, comparative and analytical methods. These methods have allowed to create a new mechanism for allocation of taxes and duties between the budgets. The scientific novelty of the research is caused by the fact that the author has developed a new economically viable model of budgetary allocation of taxes and fees in order to increase the tax component of the budgets of the sub-federal level. The author proposes to increase the tax component of the budgets of the sub-federal level with the help of federal taxes and fees, in particular, value added tax, tax on mining and excise taxes.
Keywords: budget system, tax burden, fiscal policy, fiscal federalism, fiscal capacity, intergovernmental relations, allocation of taxes, tax revenues, fees, taxes
References:
Tegetaeva O.R. Raspredelenie aktsizov v protsesse formirovaniya byudzhetnykh dokhodov regionov RF // Finansy i upravlenie.-2014.-1.-C. 41-71. DOI: 10.7256/2409-7802.2014.1.11500. URL: http://www.e-notabene.ru/flc/article_11500.html
Tsokova V.A. Vzaimodeistvie nalogovoi bazy i nalogovoi stavki NDS i naloga na pribyl' pri opredelenii real'noi nalogovoi nagruzki // Teoreticheskaya i prikladnaya ekonomika.-2014.-4.-C. 39-57. DOI: 10.7256/2409-8647.2014.4.12601. URL: http://www.e-notabene.ru/etc/article_12601.html
Ofitsial'nyi sait Federal'nogo kaznacheistva RF.
Shmakova S.A. Konstitutsionno-pravovye problemy regulirovaniya mezhbyudzhetnykh i nalogovykh otnoshenii v Rossiiskoi Federatsii//Finansovoe pravo. 2014. № 2. S.10-14.
Shirobokova V.A. Novyi podkhod k sovershenstvovaniyu sistemy mezhbyudzhetnykh otnoshenii//Vestnik Permskogo universiteta. Seriya: Ekonomika. 2014. № 1. S. 116-123.
Tsallagova L.M., Dzhioev A.V. Vozmozhnosti razvitiya natsional'noi ekonomiki v usloviyakh globalizatsii//
Reference:
F. S. Aguzarova.
The Russian Tax System: the Concept, Problems and Prospects
// Taxes and Taxation. – 2014. – № 11.
– P. 1024-1030.
Read the article
Abstract: The research focuses on the Russian Tax System, identifies its problems and suggests optimal
solutions. The tax system is defined as a legislative framework aiming at providing the collection
of taxes and fees as well as regulating the relationship between the taxpayer and the state. The author
rightly notes that the Russian tax system goals are changing to meet political, economic and social
requirements. Therefore, the tax system is still being reformed and needs to be adjusted. The current
tax problems discussed in the work make the research topic the most relevant and up-to-date. Using
scientific, exploratory and comparative methods, the researcher has identified the problems that often
arise in the Russian tax practice. Such problems, in particular, include: ambiguous interpretation of
the tax law; tax policy instability; low collection of taxes and fees; underuse of complex measures of
tax administration and tax control. In addition, the author reviews problems associated with certain
taxes and fees. The novelty of this research consists in the fact that the author suggests possible ways
to improve the tax system of the Russian Federation and their adaptation in order to improve the tax
component of the budget system through such mechanisms as taxation, tax rates, tax incentives, and
other tax measures.
Keywords: tax system, tax policy, tax law, tax control, tax administration, tax authorities, tax burden, tax risks, taxes, fees.
References:
Kirina L.S. Otsenka napravleniy sovershenstvovaniya nalogovoy politiki v Rossiyskoy Federatsii // Nalogi i nalogooblozhenie.-2014.-5.-C. 476-489. DOI: 10.7256/1812-8688.2014.5.11098.
Grishchenko A.V. Nekommercheskie organizatsii v usloviyakh reformirovaniya nalogovoy sistemy Rossiyskoy Federatsii // Nalogi i nalogooblozhenie.-2014.-7.-C. 670-675. DOI: 10.7256/1812-8688.2014.7.12130.
Lomakina E.V. Razvitie institutsional'noy osnovy nalogovoy sistemy Rossii v tselyakh obespecheniya reguliruyushchey funktsii nalogovoy politiki // Nalogi i nalogooblozhenie.-2014.-7.-C. 676-687. DOI: 10.7256/1812-8688.2014.7.12451.
Balaeva D.A., Morgoeva A.Kh. Nalogovoe administrirovanie: vzglyad v budushchee // Nalogi i nalogooblozhenie.-2014.-2.-C. 174-183. DOI: 10.7256/1812-8688.2014.2.11361.
Aguzarova F.S. Nalogi reformiruyutsya: sotsial'nyy aspekt//Nalogi i nalogooblozhenie. – 2013.-№12. S 939-942.
Aguzarova L.A. Nalog na dobavlennuyu stoimost': problemy i perspektivy vozmeshcheniya iz byudzheta //
Reference:
Popova, S.S..
Using Definitions "Propery" and "Proprietary Rights" for Tax Purposes
// Taxes and Taxation. – 2013. – № 12.
– P. 927-938.
Read the article
Abstract: Based on the analysis of the decisions made by the Constitutional Court of the Russian
Federation and Supreme Arbitration Court of the Russian Federation, the author of the article studies
the cases of using terms ‘property’ and ‘proprietary rights’ for tax purposes.
Keywords: studies of law, tax, property, possessions, right, court, responsibility, deduction, transport, share.
References:
Rasporyazhenie Mintransa RF ot 14 marta 2008 g. № AM-23-r «O vvedenii v deystvie metodicheskikh rekomendatsiy «Normy raskhoda topliv i smazochnykh materialov na avtomobil'nom transporte»// Dokumenty i kommentarii. 2008. №№ 8, 9.
Postanovlenie Prezidiuma Vysshego Arbitrazhnogo Suda RF ot 27 noyabrya 2007 g. № 8184/07// Vestnik VAS RF. 2008. № 2.
Postanovlenie FAS Zapadno-Sibirskogo okruga ot 18 oktyabrya 2006 g. № F04-6867/2006(27536-A81-15)// SPS Konsul'tantPlyus.
Informatsionnoe pis'mo Vysshego Arbitrazhnogo Suda RF ot 20 dekabrya 1999 g. № S1-7/SMP-1341 ob osnovnykh polozheniyakh, primenyaemykh Evropeyskim Sudom po pravam cheloveka pri zashchite imushchestvennykh prav i prava na pravosudie// Vestnik VAS RF. 2000. № 2.
Postanovlenie Pravitel'stva RF ot 8 fevralya 2002 g. № 92 «Ob ustanovlenii norm raskhodov organizatsiy na vyplatu kompensatsii za ispol'zovanie dlya sluzhebnykh poezdok lichnykh legkovykh avtomobiley i mototsiklov, v predelakh kotorykh pri opredelenii nalogovoy bazy po nalogu na pribyl' organizatsiy takie raskhody otnosyatsya
Reference:
Aguzarova, F.S..
Reformation of Taxes: Social Aspect
// Taxes and Taxation. – 2013. – № 12.
– P. 939-942.
Read the article
Abstract: Reformation of taxes has always been a topical issue in the Russian Federation and it is
growing even more important now. This is caused by introduction of new luxury tax and combination
of the two taxes, personal property tax and land tax, into single property tax. The author of the article
studies the problems of reformation of taxation system in terms of social security and proves a need
in supporting territorial budgets by means of increasing tax proceeds. The present article should be
viewed not only as the theoretical concept but also recommendations aimed at establishing tax justice.
Keywords: taxes and taxation, tax, taxation, income, luxury, real state, justice, efficiency, proportionality, budget.
References:
Nalogovyy kodeks Rossiyskoy Federatsii. – M., 2013 g.
Osnovnye napravleniya nalogovoy politiki RF na 2013 god i planovyy period 2014 i 2015 godov//SPS Konsul'tant plyus.
Aguzarova F.S. Vliyanie imushchestvennykh platezhey, vzimaemykh s fizicheskikh lits na nalogovyy potentsial regiona (na primere RSO-Alaniya)//Nalogovaya politika i praktika.-2012.-№4.
Panskov V.G. O vozmozhnykh napravleniyakh nalogovoy politiki//Finansy. – 2012.-№5.
Smit A. Issledovanie o prirode i prichinakh bogatstva narodov. – M., 1962 g
Reference:
Vachugov, I. V. .
Enhancement of Efficiency of Tax Administration as an Important Factor of Limiting ‘Black’ Economy
// Taxes and Taxation. – 2013. – № 10.
– P. 782-790.
Read the article
Abstract: The author of the present article focuses on the growth of black economy in our country. In this regard, the author provides official data provided by Goskomstat and American ‘Global Financial Integrity’ Company as well as the opinion expressed by Vice Prime Ministry of the Russian Federation on this matter. As a part of a wide sphere of black economy, the author defines a developing and economically dangerous branch of black economy – black economy in the taxation sphere (hereinafter BE in TS). The author of the article analyzes the main directions of eliminating BE in TS discussed by the government and general public in the current year, in particular, replacement of value added tax with sales tax and limitation of cash flow. The author provides their brief evaluation and describes possibilities of implementation of these methods in reality. The author also analyzes whether it is possible to control citizens’ large expenditures and draws our attention to the problems arising when preparing a draft law on such control. In addition, the author offers a new method of eliminating gaps in current legislation in order to eliminate BE in TS. This includes creation of the institution of grounded proposals in the sphere of tax authorities and their activities. At the end of the article the author makes a conclusion that in order to provide an efficient solution of the above mentioned problem it is necessary to apply an integrative approach to implementation of certain measures.
Keywords: increase of tax burden, financial crisis, growth of black economy, tax avoidance, efficiency of tax administration, reformation of indirect taxes, limitation of cash flow, forms of tax control, control of citizens’ expenses, institution of grounded proposals.
References:
Rosstat otsenivaet dolyu tenevoy ekonomiki v Rossii primerno v 15%. URL:// http://www.finmarket.ru/z/nws/news.asp?id=2893747.
Issledovanie Global Financial Integrity: Rossiya: nelegal'nye finansovye potoki i rol' tenevoy ekonomiki. // Tsentr gumanitarnykh tekhnologiy. URL: http://gtmarket.ru/news/2013/02/13/5411.
Dadalko V.A. Faktory formirovaniya tenevogo sektora v APK: zarubezhnaya i rossiyskaya praktika // Mezhdunarodnoe publichnoe i chastnoe pravo, 2013, N 2. [Elektronnyy resurs]: Dostup iz sprav.-pravovoy sistemy Konsul'tant Plyus. (Data obrashcheniya 14.07.2013).
Golodets O.Yu. Tem, kto poluchaet bol'shie zarplaty, platyat slishkom malen'kie pensii. URL: //http:// top.rbc.ru/economics/22/08/2012/665716. shtml.
Al' Kapone.URL:// http://www.americansights.ru/legend-man/capone-al.
Pravitel'stvo RF prodolzhaet diskussiyu o zamene NDS nalogom s prodazh. URL:// http://1prime.ru/Government/20130403/762359714.html.
Medvedev poobeshchal ne vvodit' novye nalogi v techenie blizhayshikh trek
Reference:
Makevnina, D.Y., Filippova,N.A..
Legislation on tax offences:
defects and directions for reforms
// Taxes and Taxation. – 2013. – № 8.
– P. 561-565.
Read the article
Abstract: This article contains analysis of the current legislation on tax offences. Based on the study of the typical
means for committing tax offences in the Russian Federation the author uncovers the shortcomings and gaps in the
legal regulation in the sphere of responsibility for tax offences. In particular, it concerns fly-by-night organizations,
tax exemptions, establishing guilt of an organization, etc. Based on the above-mentioned study the author proposes
the directions for the improvement of normative legal basis in the sphere of responsibility for the tax offences.
Keywords: taxes and taxation, offence, legislation, responsibility, shortcomings, reforms, code, taxpayer, improvement.
References:
Nalogovyy kodeks Rossiyskoy Federatsii // Spravochno-pravovaya sistema «Konsul'tantPlyuS»
Ugolovnyy kodeks Rossiyskoy Federatsii // Spravochno-pravovaya sistema «Konsul'tantPlyuS»
Postateynyy kommentariy k Nalogovomu kodeksu Rossiyskoy Federatsii // legal-consultation.org/ddir/article_3804/page-31.html
Bugaevskaya N. O. Nekotorye problemy preduprezhdeniya nalogovykh prestupleniy // Molodoy uchenyy. — 2011. — №8. T.2. — S. 46-49.
Zaripov V. M. Predlozheniya po sovershenstvovaniyu zakonodatel'stva ob otvetstvennosti za nalogovye pravonarusheniya / V. M. Zaripov // Nalogi i nalogooblozhenie. – 2005. – № 5. – S. 25 – 32.
Krokhina Yu. A. Pravovaya okhrana mekhanizma nalogovykh otnosheniy // Elektronnyy resurs (http://www.juristlib.ru/book_7621.html). – 2010.
Nesterov G.G., Poponova N.A., Terzidi A.V. Nalogovyy kontrol'.-M.: Eksmo. – 2009.
Tedeev A. A., Parygina V. A. Spornye voprosy sushchnosti i ponyatiya nalogovogo pravootnosheniya // Advokat. 2006. № 8. S.1
Reference:
Arzumanova L.L..
Patent-based taxation – new special
tax regime: comparative analysis
of the old and the new practice
// Taxes and Taxation. – 2013. – № 5.
– P. 325-331.
Read the article
Abstract: This article considers the Patentbased
taxation system – a novelty introduced
into chapter 26.5. of the Tax Code.
The changes in legislation have established
a new procedure for the calculation
and payment of this tax. This tax covers
exclusively sole proprietors. The author
offers analysis that allows to weight the
advantages and the disadvantages of the
new tax system.
Keywords: Taxes and taxation, patentbased tax system, special tax regimes, taxation, patent, legal regulation of tax payment under Law, procedure of tax calculation
References:
Nalogovyy Kodeks (chast' 2) // SZ RF. 2000. № 32. St. 3340.
Federal'nym zakonom ot 25.06.2012 g. № 94-FZ «O vnesenii izmeneniy v chasti pervuyu i vtoruyu Nalogovogo kodeksa Rossiyskoy Federatsii i otdel'nye zakonodatel'nye akty Rossiyskoy Federatsii” // SZ RF. 2012. № 26. St. 3447
Reference:
Chugunov, D. A..
Peculiarities and Legislative Problems
of Regulating Deals of Securization
of Insurable Assets in Russia
// Taxes and Taxation. – 2013. – № 3.
– P. 179-186.
Read the article
Abstract: Under conditions of developing markets
and constant competition, it is becoming
more and more important to increase the liquidity
of insurance market participants through
using innovative reinsurance methods. Western
insurance market successful uses such a perspective
and innovative method of refinancing
as securization. In Russia, companies often
face the absence of a special legal base and
law-enforcement practice on this matter, which
leads to the market inactivity in implementing
new instruments of raising assets liquidity. The
faster the insurance market starts to use the
given refinancing method and thus trigger the
processes of changing the legal base, the more
successful particular economic entities and the
market in general will become.
Keywords: insurance, financial reinsurance, securization of insurable assets, financial law, civil law.
References:
Zhan Zhob de Vriz Robe, Pol' Ali, Sek'yuritizatsiya i pravo. M., Volters-Kluver, 2008 g.
Dr. Martin Greiser. Die Verbriefung von Versicherungsrisiken. Peter Lang GmbH Internationaler Verlag der Wissenschaften Frankfurt am Main 2010. S.280
ILS Market Update Newsletter Q4 2011 Willis Capital Markets & Advisory February 2012, http://www.willis.com/
«Bazovaya metodologiya prisvoeniya reytingov sdelkam strukturnogo finansirovaniya» FitchRatings 06.06.2012 http://www.fitchratings.ru/
Federal'nyy zakon ot 11.11.2003, №152-FZ (red. ot 29.12.2012) «Ob ipotechnykh tsennykh bumagakh» RG 18 noyabrya 2003 g.
Proekt Federal'nogo zakona № 147313-3 «O srochnom rynke» (vnesen deputatami Gosudarstvennoy Dumy FS RF I.V. Lisinenko, P.A. Medvedevym, A.G. Puzanovskim)
Proekt Federal'nogo zakona № 340630-3 «O proizvodnykh finansovykh instrumentakh» (vnesen deputatami Gosudarstvennoy Dumy FS RF A.I. Artem'evym. P.T. Burdukovym, Kh.A. Barlybaevym, E.P. Ishchenko, A.V. Novikovym, N.V. Aref'evym)
«Pravovaya
Reference:
Fisher, O. V., Chankseliani, L. G..
Tax Uncertainty as a Condition of Taxpayer’s Activity in Russia
// Taxes and Taxation. – 2012. – № 4.
– P. 67-73.
Read the article
Abstract: Taxpayer’s activity is interfaced to occurrence tax risk, owing to presence of tax uncertainty. The author
studies the terms «tax activity of the taxpayer», «tax uncertainty», its origin and types.
Keywords: tax uncertainty, variety of tax uncertainty, the tax risk
References:
Ol'shanskaya N.A., Pravovoe regulirovanie ucheta nalogoplatel'shchiuov kak element nalogovoy deyatel'-
nosti gosudarstva: avtoreferat. Saratov: Izd. GOU VPO «Saratovskaya gosudarstvennaya akademiya
prava». 2004. 22s.
Konstitutsiya i nalogi: osnovnye polozheniya resheniy Konstitutsionnogo Suda Rossiyskoy Federatsii
po voprosam nalogooblozheniya (1993-2007) / Pod. red L.O. Ivanova, V.M, Zaripova. M.: Volters Kluver.
2009. 736c.
Ekonomicheskaya neopredelennost'. URL: http://nuru.ru/ek/general/006_5/htm (data obrashcheniya:
11.03.2012).
Doronicheva T., Sushchnost' i vidy neopredelennosti innovatsionnogo protsessa / URL: http:// himinfo.
ru/session/show.php&sq=901 (data obrashcheniya: 11.03.2012)
Razrabotka upravlencheskogo resheniya v usloviyakh neopredelennosti i riska. URL:: http://oknemuan.
ru/?p=1&id=9 (data obrashcheniya: 11.03.2012)
Shchekin D.M., Nalogovye riski i tendentsii razvitiya nalogovogo prava. M.: Status. 2007. 240c.
Ofitsial'nyy sayt Federal'noy
Reference:
Krasnoperova, O. A..
Sources of Integration Law as an Element of Tax Mechanism of EU
Member-States
// Taxes and Taxation. – 2012. – № 3.
– P. 49-57.
Read the article
Abstract: The article is devoted to the study and analysis of European tax mechanism and one of its key elements
– sources of tax law in the EU as well as questions of interaction between integration tax legislation
of the EU and national tax legislation of the EU member states. EU tax legislation is aimed at modernization
and simplifi cation of existing rules related to rendering services to foreign customers, improvement of the
return tax procedure when making deals in other EU countries, fi ght with deceptive practices and tax evasion,
reduction of the number of violations of the competition rules between EU member states with different
tax rates and elimination of the international double taxation which arises as a result of consistent taxation
of income in the country where a fi rm is registered and in the country where a fi rm gets such an income.
Experience of tax harmonization of EU member states is quite interesting and can be very useful when improving
the inner tax legislation of the Russian Federation and international law nature of the legislation
of the Customs Union of Russia, Kazakhstan and Byelorussia.
Keywords: European tax mechanism, tax harmonization, tax integration, sources of EU tax law, implementation, directive, regulation, EU Court decisions, direct taxation, indirect taxation.
References:
Barry Bracewell-Milnes. The Cost of Harmony // INTERTAX. 2004. Vol. 32. Issue 10.
Buijink W., Janssen B., Schols Y. Evidence of the effect of domicile on corporate average effective tax rates
in the European Union // Journal of international accounting, auditing and taxation. Vol. 11. 2002. N 2.
Case 365/98 Brinkmann GmbH(2000) ECR I-4619.
CATO Handbook for Congress. Policy recommendations for the 108th Congress. CATO Institute, Washington,
D.C.
Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of
supply of services. URL: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2008:044:0011:0022:
EN:PDF.
Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added
tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund
but established in another Member State. URL: http://eur-lex. europa.eu/LexUriServ/LexUriServ.do? uri
Reference:
Burykin, Yu. M..
The Problem of Asset Accounting and Intangible Assets in the Russian Federation
Accounting of Small and Middle-Sized Enterprises By Means of Declining Balance Method
// Taxes and Taxation. – 2011. – № 12.
– P. 58-63.
Read the article
Abstract: This article reviews the problem of accounting of long term assets, its specifi c accounting information on
SME by Russian standards of accounting. Defi ned differences in forming the accounting information by Russian
and international fi nancial reporting accounting standards. The article describes these differences and their
causes and provides recommendations on their elimination.
Keywords: IFRS, SME, US GAAP, fi nancial reports, fi nancial accounting, depreciation methods, differences in law regulation, small business, infl uence of fi nancial accounting on tax, fi nancial law.
References:
POLOZhENIE PO BUKhGALTERSKOMU UChETU “UChET OSNOVNYKh SREDSTV” PBU 6/01 (v red.
Prikazov Minfina RF ot 18.05.2002 N 45n, ot 12.12.2005 N 147n, ot 18.09.2006 N 116n, ot 27.11.2006
N 156n))
MINISTERSTVO FINANSOV ROSSIYSKOY FEDERATsII PRIKAZ ot 13.10.03 N 91n
OB UTVERZhDENII METODIChESKIKh UKAZANIY PO BUKhGALTERSKOMU UChETU OSNOVNYKh
SREDSTV (v red. Prikaza Minfina RF ot 27.11.2006 N 156n)
Barry J. Epstein, Ralph Nach, Steven M. Bragg GAAP Codifi cation Enhanced – JOHN WILEY & SONS,
INC. – 2009 - ISBN 978-0470-46471-7
Barry J. Epstein Eva K. Jermakowicz 2010 Interpretation and Application of International Financial Reporting
Standards – JOHN WILEY & SONS, INC. – 2010 - ISBN: 978-0470-45323-0
Burykin Yu.M. Perspektivy vnedreniya MSFO v malykh predpriyatiyakh roznichnoy torgovli /
Yu.M.Burykin // Ekonomicheskie i sotsial'nye aspekty razvitiya sel'skogo khozyaystva. Materialy
vserossiyskoy nauchno-prakticheskoy konferentsii. – Kazan': Kazanskiy GAU, 2007. – S. 35-37.<
Reference:
..
Mneniya predstavitelei Minfina Rossii, TPP Rossii, TPP g. Nizhnevartovska, TPP g. Lipetska, Assotsiatsii mezhdunarodnykh avtomobil'nykh perevozchikov po aktual'nym voprosam amortizatsionnoi politiki
// Taxes and Taxation. – 2006. – № 11.
Read the article
Abstract:
Keywords:
References:
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Amortizatsionnaya politika trebuet liberalizatsii (Pozitsiya RSPP i Minekonomrazvitiya Rossii)
// Taxes and Taxation. – 2006. – № 11.
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ENVD ukhodit v regiony
// Taxes and Taxation. – 2006. – № 9.
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Proekt federal'nogo zakona «O vnesenii izmenenii v glavu 263 chasti vtoroi Nalogovogo kodeksa Rossiiskoi Federatsii i o nadelenii organov gosudarstvennoi vlasti sub''ektov Rossiiskoi Federatsii na period s 1 yanvarya 2007 goda do 1 yanvarya 2009 goda polnomochiyami po vvedeniyu v deistvie sistemy nalogooblozheniya v vide edinogo naloga na vmenennyi dokhod dlya otdel'nykh vidov deyatel'nosti»
// Taxes and Taxation. – 2006. – № 9.
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Zaklyuchenie departamenta ekonomicheskogo razvitiya Murmanskoi oblasti «O proekte federal'nogo zakona o vnesenii izmenenii v glavu 26.3 nalogovogo kodeksa rossiiskoi federatsii»
// Taxes and Taxation. – 2006. – № 9.
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Predlozheniya Novosibirskoi torgovo-promyshlennoi palaty po pravovym voprosam i podderzhke predprinimatel'stva po zakonoproektu «O vnesenii izmenenii v glavu 26.3 chasti vtoroi Nalogovogo kodeksa i o nadelenii organov gosudarstvennoi vlasti sub''ektov RF polnomochiyami po vvedeniyu v deistvie sistemy nalogooblozheniya v vide ENVD»
// Taxes and Taxation. – 2006. – № 9.
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Zamechaniya i predlozheniya Leningradskoi oblastnoi torgovo-promyshlennoi palaty po proektu federal'nogo zakona «O vnesenii izmenenii v glavu 26.3 chasti vtoroi Nalogovogo kodeksa Rossiiskoi Federatsii …»
// Taxes and Taxation. – 2006. – № 9.
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Zamechaniya i predlozheniya torgovo-promyshlennoi palaty Rossiiskoi Federatsii po proektu federal'nogo zakona «O vnesenii izmenenii v glavu 26.3 chasti vtoroi Nalogovogo kodeksa Rossiiskoi Federatsii …»
// Taxes and Taxation. – 2006. – № 9.
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Letnyaya kollektsiya nalogovykh zakonoproektov: novye predlozheniya rossiiskikh spetsialistov
// Taxes and Taxation. – 2006. – № 8.
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Zakonoproekt «O vnesenii izmenenii v stat'yu 346.17 chasti vtoroi Nalogovogo kodeksa Rossiiskoi Federatsii»
// Taxes and Taxation. – 2006. – № 8.
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Zakonoproekt «O vnesenii izmeneniya v stat'yu 346.32 chasti vtoroi Nalogovogo kodeksa Rossiiskoi Federatsii»
// Taxes and Taxation. – 2006. – № 8.
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Zamechaniya i predlozheniya Volzhskoi Torgovo-Promyshlennoi palaty po zakonoproektam «O vnesenii izmenenii v stat'yu 346.17 chasti vtoroi Nalogovogo kodeksa Rossiiskoi Federatsii» i «O vnesenii izmeneniya v stat'yu 346.32 chasti vtoroi Nalogovogo kodeksa Rossiiskoi Federatsii»
// Taxes and Taxation. – 2006. – № 8.
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Predlozheniya chlena rabochei gruppy, vitse-prezidenta Vostochno-Evropeiskoi finansovoi korporatsii (TPP g. Sankt-Peterburga) I.A. Sobolevskogo po vneseniyu izmenenii v chast' vtoruyu Nalogovogo kodeksa Rossiiskoi Federatsii
// Taxes and Taxation. – 2006. – № 8.
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Spravka Mezhregional'nogo ob''edineniya proizvoditelei dragotsennykh metallov po voprosu «O neobkhodimosti privedeniya pravoprimenitel'noi praktiki nalogooblozheniya sub''ektov proizvodstva dragotsennykh metallov iz loma i otkhodov v sootvetstvie s Nalogovym kodeksom RF (glava 21 “Nalog na dobavlennuyu stoimost'”, st.164)»
// Taxes and Taxation. – 2006. – № 8.
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Predlozheniya Rybinskoi torgovo-promyshlennoi palaty «O voprosakh sovershenstvovaniya nalogovogo zakonodatel'stva»
// Taxes and Taxation. – 2006. – № 8.
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Predlozhenie OAO «Ob''edinennye Konsul'tanty «FDP» o korrektirovke punkta 1 stat'i 167 Nalogovogo kodeksa RF
// Taxes and Taxation. – 2006. – № 8.
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Spetsial'nyi nalogovyi rezhim dlya rossiiskogo Billa Geitsa
// Taxes and Taxation. – 2006. – № 6.
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Materialy obsuzhdeniya zakonoproekta, vvodyashchego sistemu nalogooblozheniya dlya organizatsii oblasti informatsionnykh tekhnologii
// Taxes and Taxation. – 2006. – № 6.
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