Translate this page:
Nota Bene. Books, journals, publishing technologies.
Please select your language to translate the article


You can just close the window to don't translate ☒
Library
 Your profile
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Back to contents

Taxes and Taxation
Reference:

V. K. Giraev Methodology of Stimulating Taxation in Business Management

Abstract: The emerging trends towards economic slowdown in Russia under high level of volatility in energy prices and sanctions introduced by Western countries call for new approaches and methods to promote economic development. In this connection, the tax methods as the most effective ones to regulate economic relations between the state and businesses are gaining on special significance. The analysis of the processes of corporate taxation in Russia clearly shows their fiscal nature and orientation on current state needs without taking into account the economic impact on the national economy as a whole. The methods of systematic approach, logical analysis and synthesis allowed to formulate conceptual provisions enabling the implementation of tax policy at the enterprise and state level. The above-mentioned makes it clear, that there is a need to apply an integrated approach to taxation management at the level of businesses in order to stimulate economic growth. The paper proposes a methodology of stimulating tax management on the basis of assessment of the impact of changes in taxes on the amount of tax receipts. Moreover, the paper substantiates the possibility of obtaining a positive economic effect from reducing the tax burden in the long run.

Keywords:

fiscal stimulus, tax regulation, tax optimization schemes, tax burden, taxation regimes, tax benefits, Laffer curve, tax rate, tax base, budget revenues.

This article can be downloaded freely in PDF format for reading. Download article


References
1. Akchurina E.V. Optimizatsiya nalogooblozheniya. Uchebno–prakticheskoe posobie. – M.: Os'–89, 2003. – 496 s.
2. Balatskiy E.V. Vosproizvodstvennyy tsikl i nalogovoe bremya // Ekonomika i matematicheskie metody. – 2000. – ¹ 11. – S.3–16.
3. Balatskiy E.V. Tochki Laffera i ikh kolichestvennaya otsenka // Mirovaya ekonomika i mezhdunarodnye otnosheniya. – 1997. – ¹ 12. – S.78–82.
4. Balatskiy E.V. Lafferovy effekty i finansovye kriterii ekonomi-cheskoy deyatel'nosti // Mirovaya ekonomika i mezhdunarodnye otnosheniya. – 1997. – ¹ 11. – S.31–43.
5. Barulin S.V., Ermakova E.A., Stepanenko V.V. Nalogovyy menedzhment: Ucheb. posobie. –M.: Omega-L, 2007. –272 s
6. Bryzgalin A.V. Nalogovaya optimizatsiya: printsipy, metody, rekomendatsii, arbitrazhnaya praktika: Uchebnoe posobie – M, 2010. – 184s.
7. Butov D.V. Nalogovaya nagruzka: raschet i zakonnoe snizhenie // Planovo-ekonomicheskiy otdel. 2011. ¹ 5. – S. 15–18.
8. Giraev V.K. Model' otsenki effektivnosti primeneniya kriteriev samostoyatel'noy otsenki nalogovykh riskov v tenevom sektore // Nalogi i nalogooblozhenie. – 2014. – ¹ 4. – S. 367-382. DOI: 10.7256/1812-8688.2014.4.11890.
9. Goncharenko L.I. Metodologiya nalogooblozheniya i nalogovogo administrirovaniya kommercheskikh bankov Rossii: Avtoref. dis. ...d. e. n. –M.: 2009. –S.
10. Devere P. Maykl. Ekonomika nalogovoy politiki. Per. s angl. – M.: Filin', 2002. – 328s.
11. Dzhaarbekov S.M Nalogovoe planirovanie = optimizatsiya nalogooblozheniya // Finansovyy direktor. – 2002.-¹ 1.-S. 26-28.
12. Dzhaarbekov S.M Reorganizatsiya kak sposob ukhoda ot nalogov // Nalogovoe planirovanie. – 2003. –¹38. – S.15–18.
13. Ignat'ev D.V. Osnovy vzaimosvyazi nalogovykh baz otdel'nykh nalogov // Nalogi i nalogooblozhenie. – 2010. – ¹ 6.
14. Kalakov R.N. O nalogovykh l'gotakh i preferentsiyakh // Mezhdunarodnyy bukhgalterskiy uchet. 2011. ¹ 26. –S. 52–62.
15. Kallistova Yu.I. Pribyl' kak ob'ekt nalogooblozheniya i istochnik platezhey organizatsiy v byudzhet: Dis. ...k. e. n. –M.: 2002. –S. 9.
16. Mironova T.N. Nalogi i nalogooblozhenie: Ucheb. posobie. – «Minsk», 2010, – 304s.
17. Nalogovyy kodeks Rossiyskoy Federatsii: Chasti pervaya i vtoraya. –M.: Yurayt–Izdat, 2014. –642 s.
18. Sergeeva T.Yu. Metody i skhemy optimizatsii nalogooblozheniya: Prakticheskoe posobie. – M.: Izdatel'stva "Ekzamen", 2012 – 65s.
19. Tyutyuryukov N.N., Ternopol'skaya G.B., Tyutyuryukov V.N. Nalogovye l'goty i preferentsii: tsel' odna, a mekhanizm – raznyy // Nalogovaya politika i praktika. 2009. ¹ 10. –S. 18–23.
20. Chernik D.G., Morozov V.P. Optimizatsiya nalogooblozheniya. Uchebno-prakticheskoe posobie. – M.: OOO TK Velbi, 2002. – 336s.
21. Chernik D.G., Pochinok A.P., Morozov V.P. Osnovy nalogovoy sistemy: Ucheb. posobie dlya vuzov / Pod red. D.G. Chernika. – M.: YuNITI–DANA, 2002. – 517s.
22. Yutkina T.F. Nalogi i nalogooblozhenie: Uchebnik. – M.: INFRA–M, 2003. – 576s. Yutkina T.F. Nalogovedenie: ot reformy k reforme. Monografiya. – M.: Infra–M, 1999. – 293 s.
23. Yakovleva E.H. Optimizatsiya naloga na pribyl' // Konsul'tant predprinimatelya. 2010. ¹2. S. 22–26.
24. Karayan J.E., Swenson Ch.W., Neff J.W. Strategic Corporate Tax Planning. – John Wiley & Sons, 2002. – 352 p. Internet–resursy:
25. http://realty.newsru.com/article/14may2013/nalog/export_lj Data obrashcheniya 17 sentyabrya 2014 g.
26. http://www.vedomosti.ru/politics/news/1518114/15_vvp_v_teni Data obrashcheniya 21 sentyabrya 2014 g.
Nota Bene
 
For authors
 
Other
 
Our sites
© 1998 – 2024 Nota Bene. Publishing Technologies. NB-Media Ltd.