Tax administration
Reference:
Ozerova, T.A.
Concept of the Taxation Process: Modern Conception
// Taxes and Taxation.
2010. № 6.
URL: https://en.nbpublish.com/library_read_article.php?id=57379
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.
Tax administration
Reference:
Bartashevich, S.V.
Tax Burden as a Legal Category
// Taxes and Taxation.
2010. № 6.
URL: https://en.nbpublish.com/library_read_article.php?id=57380
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
Reference:
Ignatiev, D.V.
Basic Interconnections of Taxable Bases of Several Taxes
// Taxes and Taxation.
2010. № 6.
URL: https://en.nbpublish.com/library_read_article.php?id=57381
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.
THEORY AND HISTORY OF TAXATION
Reference:
Kobzar-Frolova, M.N.
Basic Elements of Tax Delectology
// Taxes and Taxation.
2010. № 6.
URL: https://en.nbpublish.com/library_read_article.php?id=57382
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.
THEORY AND HISTORY OF TAXATION
Reference:
Borisov, A.M.
On the Problems of National Educational Standards Regarding Taxes and Related Disciplines
// Taxes and Taxation.
2010. № 6.
URL: https://en.nbpublish.com/library_read_article.php?id=57383
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
Reference:
Borisov A.M.
O problemakh gosudarstvennykh obrazovatel'nykh standartov po nalogovym i svyazannym s nimi uchebnymi distsiplinam
// Taxes and Taxation.
2010. № 6.
URL: https://en.nbpublish.com/library_read_article.php?id=57384
Keywords:
nalog, standart, obrazovanie, sistema, obuchenie, trebovaniya, posobie, protsess, magistr, bakalavr
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