Contents

INFORMATION TECHNOLOGIES IN TAXATION
Artamonova, L. G. — Principles of Tax Control and Control Work of Tax Authorities: Modern Tendencies	P. 5 - 11
TAX SYSTEMS OF THE FOREIGN STATES
Musaeva, H. M., Imanshapieva, M. M. — Systems of Taxation of Small Business Entities: Experience of Industrial Countries and Possibilities of Applying it under the Russian Federation conditions	P. 19 - 26

Contents details

INFORMATION TECHNOLOGIES IN TAXATION

Reference:

Artamonova, L. G. Principles of Tax Control and Control Work of Tax Authorities: Modern Tendencies // Taxes and Taxation. 2011. № 8. P. 5-11. URL: https://en.nbpublish.com/library_read_article.php?id=58717

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Abstract: The article views the terms ‘tax control’ and ‘control work of tax authorities’, describes principles of tax control as they are defined by famous authors, and suggests a new principle of control work of tax authorities, - the principle of information support.

Keywords: tax, control, principle, informatization, document workflow, information, automation, support, Code, administration.

TAX SYSTEMS OF THE FOREIGN STATES

Reference:

Musaeva, H. M., Imanshapieva, M. M. Systems of Taxation of Small Business Entities: Experience of Industrial Countries and Possibilities of Applying it under the Russian Federation conditions // Taxes and Taxation. 2011. № 8. P. 19-26. URL: https://en.nbpublish.com/library_read_article.php?id=58718

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

About authors

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Abstract: This article is devoted to the systems of taxation of small business entities which are used in foreign practice. The author of the article describes the progressive elements of tax regulation and support of small business in industrial countries’ economies with the view of applying them to Russian economy. Special attention is paid at describing special regimes of taxation as well as tax methods of stimulating innovation activities of small business entities. Based on the study, analysis and summary of foreign experience in taxation of small business entities, the author of the article gives scientific and practical recommendations on improvement of the tax regulation system and support of small businesses in Russia.

Keywords: tax, economy, regime, business, privilege, rate, innovation, support, stimulation, perspectives.