Tax administration
Reference:
Panskov, V.G.
Priceforming for the taxation purpose:
problems and possible solutions
// Taxes and Taxation.
2009. ¹ 9.
URL: https://en.nbpublish.com/library_read_article.php?id=56932
Abstract:
Control of tax bodies over formation of economically
wellbased prices of deals in order for due establishment of
tax base is a serious problem for tax administration. Low
ering the prices is one of the ways to avoid taxation, which
are hard to control. Author views possible solutions for this
problem, while he stresses the need for use of experience of
foreign states in this sphere.
Keywords: tax, price, administration, control, FTS, regulation,
state, goods, profit, benefit
Keywords:
nalog, tsena, administrirovanie, FNS, regulirovanie, gosudarstvo, tovar
Tax administration
Reference:
Topical explanations of federal tax administration bod
ies and decisions of judicial bodies
// Taxes and Taxation.
2009. ¹ 9.
URL: https://en.nbpublish.com/library_read_article.php?id=56933
Abstract:
This review, as prepared by professionals from the Tax
Department of the KOMG includes lately published ex
planations of the Ministry of Finances and the FTS of the
Russian Federation on the issues of taxation, as well as most
topical judicial decisions. Keywords: tax, levy, FTS, Ministry of Finances, court, VAT, JSC,
tax on personal income of physical persons, MET, property, fee.
Keywords:
nalog, sbor, FNS, Minfin, sud, NDS, ESN, NDFL, NDPI, imushchestvo, poshlina
LEGAL REGULATION OF TAX RELATIONS
Reference:
Nazhestkin, A.S.
Legal nature of arrest of taxpayer’s
property
// Taxes and Taxation.
2009. ¹ 9.
URL: https://en.nbpublish.com/library_read_article.php?id=56934
Abstract:
In the opinion of the author of this article, one should
not limit the legal nature of arrest and present it only as
means of ensuring implementation of the decision on col
lection of tax, levy, fine or fee. Arrest of property may serve
as guarantee for the due execution of obligation to pay taxes
and levies, and such an understanding shall serve public
interests, which the very tax law strives to achieve. Keywords: tax, fee, FTS, arrest, property, fines, fees, court,
decision, offence.
Keywords:
nalog, shtraf, FNS, arest, imushchestvo, peni, sbor, sud, reshenie, pravonarushenie
LEGAL REGULATION OF TAX RELATIONS
Reference:
Demin, A.V., Dolgopolov, O.I.
Some aspects of the de
cision on tax collection from the property of taxpayer
// Taxes and Taxation.
2009. ¹ 9.
URL: https://en.nbpublish.com/library_read_article.php?id=56935
Abstract:
The article includes analysis of topical issues of legal
nature, form and content of decision on tax collection from
the property of taxpayer (tax agent) – organization or in
dividual entrepreneur, differences and similarities with
other acts, as used by tax bodies and other bodies. The au
thor makes a conclusion on dual nature of the provision,
which is at the same time normative and nonnormative
acts and executive documents. Keywords: tax, collection, property, arrears, nonnormative act,
executive procedure, marshal, FTS, court.
Keywords:
nalog, vzyskanie, imushchestvo, nedoimka, postanovlenie, nenormativnyi akt, pristav, FNS, sud
TAXATION OF PARTICIPANTS OF FOREIGN ECONOMIC ACTIVITIES
Reference:
Sheredeko E.V.
New approach to procedure for VAT compensation upon
claim
// Taxes and Taxation.
2009. ¹ 9.
URL: https://en.nbpublish.com/library_read_article.php?id=56936
Abstract:
The review includes opinions of the ViceChairman of
the Committee on Budgets and Taxes of the State Duma
of the Federal Assembly of the Russian Federation Andrey
Makarov, Aide to the Head of the Department of Tax and
Customs and Tariffs Policy of the Ministry of Finances of
the Russian Federation Sergey Razgulin, expert evalua
tions of S.P. Tkachenko, (Rusimport), N.V. Ivanova (“Mineral and Chemical Company EuroChim”, Jsc),
A.Kartoshkina (“AK Atomic – Audit, LTD) Keywords: tax, VAT, remuneration, reform, Code,expertise
Keywords:
nalogi, mezhdunarodnyi, akt, dogovor, soglashenie, Velikobritaniya, Rossiya, pravonarusheniya, vzaimodeistvie
ORGANIZATION AND METHODS OF TAX CONSULTING
Reference:
Sheredeko, E.V.
Legal characteristics of international
acts, as concluded between the UK and the RF in the
sphere of taxation
// Taxes and Taxation.
2009. ¹ 9.
URL: https://en.nbpublish.com/library_read_article.php?id=56937
Abstract:
The article includes results of author’s legal analysis of
international acts (conventions, agreements, contracts)
between the UK and the RS in the sphere of taxation, in
formation exchange, fighting fiscal (tax) offences. The au
thor points out gaps and problems in the shhere of regula
tion in this sphere. Keywords: taxes, international, act, contract, convention, the
UK, the RF, offence, cooperation
Keywords:
nalog, biznes, protsess, optimizatsiya, audit, konsalting, rukovodstvo.
TAX CALCULATION AND REPORTING
Reference:
Lizunov, A.A.
Formation of efficient business – process
of tax consulting in the auditing company
// Taxes and Taxation.
2009. ¹ 9.
URL: https://en.nbpublish.com/library_read_article.php?id=56938
Abstract:
The article includes a model for the organization of con
sulting division, which allows to greatly improve the qual
ity of services, rationally spread the labor resources, lower
the personnel costs, ensure loyalty of the clients, and to
offer better competing product in the sphere of tax con
sulting. Keywords: tax, consulting, business, process, optimization,
audit, bosses, division
Keywords:
uchet, nalog, bezvozmezdno, darenie, tsennosti, sredstva, tovar, kodeks, PBU
TOPIC: PERSPECTIVES AND NEW WAYS OF DEVELOPMENT OF TAX LEGISLATION
Reference:
Molchanova, I.V.
Accounting and taxation of nonre
munerated material assets
// Taxes and Taxation.
2009. ¹ 9.
URL: https://en.nbpublish.com/library_read_article.php?id=56939
Abstract:
The existing legislation includes many topical issues,
which relate to nonremunerated transfer of property. This
article is devoted to tax calculation and reporting in case
of such transfer.
Keywords: calculation, tax, nonremunerated, giving, values,
costs, goods, Code, RAS
Keywords:
nalog, NDS, vozmeshchenie, reforma, kodeks, ekspertiza
TOPIC: PERSPECTIVES AND NEW WAYS OF DEVELOPMENT OF TAX LEGISLATION
Reference:
Tekst i poyasnitel'naya zapiska k zakonoproektu «O vnesenii izmenenii i dopolnenii v chast' vtoruyu Nalogovogo kodeksa Rossiiskoi Federatsii v svyazi s vvedeniem zayavitel'nogo poryadka vozmeshcheniya naloga na dobavlennuyu stoimost'»
// Taxes and Taxation.
2009. ¹ 9.
URL: https://en.nbpublish.com/library_read_article.php?id=56940
Keywords:
nalog, NDS, vozmeshchenie, reforma, kodeks, ekspertiza
TOPIC: PERSPECTIVES AND NEW WAYS OF DEVELOPMENT OF TAX LEGISLATION
Reference:
Ekspertnye zaklyucheniya po predstavlennomu zakonoproektu
// Taxes and Taxation.
2009. ¹ 9.
URL: https://en.nbpublish.com/library_read_article.php?id=56941
Keywords:
nalog, NDS, vozmeshchenie, reforma, kodeks, ekspertiza