Contents

PREDICTION AND PLANNING IN TAXATION
Borodina, A. S. — Tax Burden of an Enterprise: General Description, Functions, Factors and Indicators	P. 5 - 15
THEORY AND HISTORY OF TAXATION
Urubkova, I. A. — The Principle of Justice in Tax Law: Historical and Theoretical Aspect	P. 29 - 35
TAX CALCULATION AND REPORTING
Tsyrenzhapova, Yu. M. — The Concept of Redemption Price of the Leasing Item	P. 41 - 45
CRIME INVESTIGATION IN THE SPHERE OF TAXATION
Rymanov, A. Yu., Karmanskaya, N. D. — Economic Analysis of Tax Crime	P. 67 - 72

Contents details

PREDICTION AND PLANNING IN TAXATION

Reference:

Borodina, A. S. Tax Burden of an Enterprise: General Description, Functions, Factors and Indicators // Taxes and Taxation. 2011. № 6. P. 5-15. URL: https://en.nbpublish.com/library_read_article.php?id=58372

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Abstract: The article considers the tax burden of an enterprise and its place in the system of tax management. The author describes the spheres of application of tax burden at a micro-level and views the main factors of tax burden of an enterprise.

Keywords: tax, burden, enterprise, functions, factors, planning, management, micro-level, law, the Code.

THEORY AND HISTORY OF TAXATION

Reference:

Urubkova, I. A. The Principle of Justice in Tax Law: Historical and Theoretical Aspect // Taxes and Taxation. 2011. № 6. P. 29-35. URL: https://en.nbpublish.com/library_read_article.php?id=58373

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Abstract: For many centuries achievement of justice in the process of taxation has remained the purpose of all state institutions and the desire of all taxpayers. This article is focuses on some aspects of the principle of justice in tax law.

Keywords: tax, principles, justice, universality, equality, discrimination, adequacy, the Code, Constitution, law.

TAX CALCULATION AND REPORTING

Reference:

Tsyrenzhapova, Yu. M. The Concept of Redemption Price of the Leasing Item // Taxes and Taxation. 2011. № 6. P. 41-45. URL: https://en.nbpublish.com/library_read_article.php?id=58374

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Abstract: In the current economic environment leasing is an attractive way of obtaining permanent assets for many organizations. However, despite the fact that leasing came to Russia at the beginning of the last decade, there are still certain problems arising when the ownership of the leasing item is passed to a lessee. In particular, these problems appear in the process of tax reporting of the redemption price of the leasing item.

Keywords: tax, leasing, agreement, property, payment, redemption, amortization, advance payment, reporting, the Code.

CRIME INVESTIGATION IN THE SPHERE OF TAXATION

Reference:

Rymanov, A. Yu., Karmanskaya, N. D. Economic Analysis of Tax Crime // Taxes and Taxation. 2011. № 6. P. 67-72. URL: https://en.nbpublish.com/library_read_article.php?id=58375

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

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Abstract: The research covers the macroeconomic analysis of tax crime in the Russian Federation. The authors analyze certain tax crimes committed both by physical persons and organizations.

Keywords: tax, crime, evasion, avoidance, responsibility, econometrics, Russia, regression, minimization, the Code.