Tax administration
Reference:
Chutiashvili, L. V.
Taxation of Small Businesses in the Market Conditions
// Taxes and Taxation.
2010. № 8.
URL: https://en.nbpublish.com/library_read_article.php?id=57613
Abstract:
The article is devoted to the issues of taxation of small businesses in the market conditions as well as state policy of supporting development of small enterprises. According to the author, the true aim of economic reforms is to create efficiency economy which would provide a high level and good living standards for population and decent participation of Russia in the global economic community. In this regard, development of small enterpreunership is a unique and effective tool.
Keywords:
tax, entrepreneurship (business), investments, state institution, privileges, innovations, efficiency, reform, support, effect.
TAX CALCULATION AND REPORTING
Reference:
Zaika, V. S.
Reducing Method of Depreciation: to Be or not to Be?
// Taxes and Taxation.
2010. № 8.
URL: https://en.nbpublish.com/library_read_article.php?id=57614
Abstract:
The article compares reducing a method of depreciation with a direct method of depreciation, in particular, in the sphere of application of specific (multiplying) coefficients to the depreciation norm. The author also considered certain issues connected with the reducing method of depreciation which are not fully covered by the law. The author also gives his recommendations on when it is appropriate for an organization to start using the reducing method of depreciation.
Keywords:
tax, benefit, amortization, reducing, method, norm, coefficient, cost, property
ARBITRATION COURT PRACTICE OF TAX DISPUTE RESOLUTION
Reference:
Kinsburskaya, V. A.
Issues of Bringing to Responsibility Based on the Article 119 of the Tax Code of the Russian Federation
// Taxes and Taxation.
2010. № 8.
URL: https://en.nbpublish.com/library_read_article.php?id=57615
Abstract:
The article describes the results of the analysis of law-enforcement practice in the sphere of bringing to responsibility based on the article 119 of the Tax Code of the RF. The author defines the grounds and subjective corpus delicti and consides the questions whether it is possible to bring to responsibility for violation of procedure and form of submission of tax declarations; what is the amount of fine for failure to submit tax declaration if the sum of tax subject to payment is equal to zero; does the timely and full payment of tax release from responsibility for failure to submit tax declaration on time; what circumstances attenuate the responsibility for failure to submit tax declaration and so on.
Keywords:
tax, declaration, code, failure to present, violation of law, responsibility, subject, grounds, fine, practice
TAX SYSTEMS OF THE FOREIGN STATES
Reference:
Shepenko, R. A.
Tax Regulation of the Tax Economizing Credit
// Taxes and Taxation.
2010. № 8.
URL: https://en.nbpublish.com/library_read_article.php?id=57616
Abstract:
It is generally accepted that investments into manufacturing are very beneficial for economic growth and national wealth. As a result, state institutions often compete with one another for foreign investments. Tax incentives are one of the ways to hold such a competition by a state institution. At the same time, state institutions offering tax privileges to investors want to maximize potential benefits of these concessions for their investors. This task is solved by applying provisions of tax agreements on tax economizing credit.
Keywords:
tax, right, privileges, investments, credit, dividends, percent, royalties, reservations, fictions
THEORY AND HISTORY OF TAXATION
Reference:
Urubkova I.A.
Printsip spravedlivosti nalogooblozheniya i nalogovye l'goty
// Taxes and Taxation.
2010. № 8.
URL: https://en.nbpublish.com/library_read_article.php?id=57617
Keywords:
nalog, printsip, kodeks, Konstitutsiya, zakon, gosudarstvo, obshchestvo, stimulirovanie.
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