Мусаева Х.М.

doi:10.7256/1339-3057.2013.2.10066

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

Back to contents

SENTENTIA. European Journal of Humanities and Social Sciences

Reference:

Musaeva K. . // SENTENTIA. European Journal of Humanities and Social Sciences. 2013. № 2. P. 82-90. DOI: 10.7256/1339-3057.2013.2.10066 URL: https://en.nbpublish.com/library_read_article.php?id=10066

Musaeva Khaibat Magomedtagirovna(Мусаева Хайбат Магомедтагировна) FGBOU VPO "Dagestan State University", Russian Federation, 367025, Republic of Dagestan, Makhachkala, Gadzhiev St. 43, "and", xaibat27@rambler.ru 8988-213-22 – 55,About increase of efficiency of tax planning: the theorist - methodological and practical aspects

Musaeva Khaibat Magomedtagirovna

PhD in Economics

Professor at Dagestan State University

3670025, Russia, respublika Respublika Dagestan, g. Makhachkala, ul. M. Gadzhieva, 43

xaibat27@rambler.ru

Other publications by this author

Article was published in rubric "Economics"

DOI:

10.7256/1339-3057.2013.2.10066

Received:

18-05-2013

Published:

1-06-2013

References

1. Yutkina T.F. Taxes and taxation.-M.: INFRA-M, 1998-P. 148
2. Romanovsky M.V., Vrublevskaya O.V. Budget system of the Russian Federation.-M., URAIT, 2005.-P. 125.
3. Karbushev G.I., Zimin V.M. Improvement of the tax system of Russia. // Ekonomika i zhizn, 2000.-No. 2.-P. 58
4. Vinslav Yu.M. Financial management in large corporate structures. // Rossiysky ekonomichesky zhurnal, 1998. No. 3.-P. 43.
5. Great Economy Encyclopaedia. / Under the editorship of A.Ya.Sukharev.-3rd edition, revised and enlarged. – M.: INFRA – M., 2007.-P. 123.
6. Friedman Jack P. Dictionary of Business Terms. / Barron’s Educational Series, Inc., 2000. – 736 r
7. Bodie E., Merton R. Finances.-M., Williams Publication House, 2009.-P. 38.
8. Ponamarev A.I., Ignatova T.V. Tax administration in the Russian Federation. – M. “Finansy i statistika”, 2006
9. Tax administration. / Under the editorship of L.I.Goncharenko.-M.: “Knorus”, 2009.-P. 180.
10. Musgrave Richard A., Musgrave Peggy B. Public Finance in Theory and Practice. / Translation form English. M.: Business Atlas, 2009.-P. 319
11. Samuel Brown and William Gale. Tax reform for growth, equity, and revenue. // Urban –Bookings Tax Policy Center. November 30, 2012. P. 5-12.
12. Official information from the website of the Federal Tax Service of the Russian Federation: www.nalog.ru. URL: http://www.nalog.ru/nal_statistik/statistic/budjet/ (date of visit 01/08/2013).
13. Musaeva Kh.M. Formation and development of tax federalism in the Russian Federation: problems and prospects. 2012-№4(94) – p. 85
14. Tikhonov D.N. Fundamentals of tax planning.-M., 1999.-P. 178.
15. Valente P. Enhanced Cross-border Cooperation against Aggressive Tax Behaviours. An Outlook on International Tax Initiatives / P. Valente / The 5th European Conference on Tax Advisers Professional Affairs.-London, 7 Dec. 2012.
16. Busse R. International cooperation at struggle with tax evasion: experience of the European Union. // Scientific works of the Scientific and Research Financial Institute. – Kiev, 2013.-No. 1(60)-P. 123.
17. Vylkova E.S. Tax planning.-M.: Urait, 2012.-P. 26.
18. Guskov S. Taxes in the economy of enterprises.-M.: Dashkov and Co., 2001.-P. 67-70.
19. Zhidkova E.Yu. Tax planning and taxation system improvement as components of development of entrepreneurial sector of economy in the Russian Federation. // Economic analysis: theory and practice. – 2008, No. 3-P. 33.
20. Melnik D.A. Tax management.-M.: Finansy i statistika, 1999.-P. 123.
21. Rogozin B.A. Tax planning at enterprises and in organizations (optimization and minimization of taxation). The 7th edition, in 3 vol.-M., 1997.-P. 234
22. Sidorova E.Yu. Tax planning.-M.: “Eksamen”, 2006.-P. 20.
23. Seliutin K.S. Analysis of statistical planning for the value added tax. // Ekonomicheskie i gumanitarnye nauki, 2012.-No. 2.-P. 23.
24. Chernik D.G., Pochinok A.P., Morozov V.P. Fundamentals of a taxation system: Study guide for higher educational institutions. / Under the editorship of D.G.Chernik.-M.: Finansy, UNITI, 2003.-P. 200
25. Economy of taxation reforms. / Under editorship of I.A.Mayburov, Yu.B.Ivanov, L.L.Tarangul. Monograph.-Irpen, Kiev, “Alerta”, 2013.-P. 227.
26. Tax Administration in OECD and Selected Non-OECD Countries: Comparative Information Series (2010) / OECD. URL: http://www.oecd.org. Date of visit: 28/08/2013.
27. Fundamentals of tax law. / Under the editorship of S.G.Pepeliaev. – M., 1998.-P. 96.
28. Tax and taxation. / Under the editorship of I.A.Rusakova, V.A.Kashin. – M.: “UNITI”, 1998.-P. 96.
29. Kozenkova T.I. Tax planning. // Ekonomica i zhisn, 2005.-No. 17.-P. 23.
30. Musaeva Kh. M. Imanshapiyeva M. M. Systems of the taxation of subjects of small business: experience of the industrial countries and possibility of its use in the conditions of the Russian Federation. Taxes and taxation. 2011 . No. 8.-R.23

Journals

Books