Results 1 to 10 of about 148 (70)
RUDN Journal of Law, 2018 Article is devoted to research problems of formation, development and improvement of system of taxes and fees of the Russian Federation and also standard legal support and fixing of tax legal relationship at this sphere, the analysis of problems of reforming of system of taxes and fees of the Russian Federation in the context of adoption of the Federal
Elena V Evsikova
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The role of tax potential in stimulating the effectiveness of innovation in the digital economy [PDF]
E3S Web of Conferences, 2021 The conditions of the digital economy dictate new challenges in order to correct structural imbalances; answers to these challenges are possible in the format of innovations.
Maksimchuk Olga +2 more
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Calculating the amount of tax when using the simplified taxation system: Mathematical and statistical patterns of achieving a socially signifi cant result [PDF]
Известия Саратовского университета. Новая серия: Серия «Экономика. Управление. Право», 2023 Introduction. The social orientation of legal regulation should be manifested in the process of performing any of the state functions, including the collection of taxes and fees.
Konduktorov, Anton Sergeevich
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Правоприменение, 2021 The subject of the study is the constitutional concept of federal territories in Russia. The purpose of the article is to confirm or disprove hypothesis that constitutional status of federal territories in Russia consists of system of elements and ...
N. V. Vasilieva +2 more
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Правоприменение, 2022 The article is devoted to the institution of tax incentives, which is currently significant important for the development of the Russian state, that is objectively determined by the essence of tax incentives, which consists in intensifying the legal ...
B. A. Fedosimov
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THE MINING SECTOR OF THE RUSSIAN ARCTIC: INDUSTRIAL POTENTIAL ASSESSMENT
Север и рынок: формирование экономического порядка, 2023 The Arctic regions of Russia are primarily focused on the extraction of raw materials, and the mining sector has witnessed an increase in added value in recent years.
Vyacheslav A. Tsukerman +1 more
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Special tax regimes for Small Businesses: Problems of choosing the optimal tax Burden
Учёт. Анализ. Аудит, 2023 In accordance with the norms of Russian legislation, taxpayers by default fall under the general taxation system. Developing financial and economic activities, commercial enterprises may apply various tax regimes: transition, for example, to the ...
G. S. Klychova +4 more
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Legal certainty as an attribute of tax relations
Интеллект. Инновации. Инвестиции, 2022 The problem of ensuring the legal certainty of tax legislation, despite the decrease in the total number of tax disputes considered in arbitration courts of the judicial system of the Russian Federation during the period from 2015 to 2019, is still ...
M. A. Gorodilov
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Transformation of the legal regulation of tax relations in the digital economy context
Правоприменение, 2021 The subject. The modern world is constantly changing, which makes it necessary to update the means and methods of legal regulation of public relations.
E. Yu. Gracheva +2 more
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RULE-MAKING POLICY OF THE REPUBLIC OF CRIMEA IN THE CONDITIONS OF CHANGE OF CONSTITUTIONAL CYCLES
RUDN Journal of Law, 2019 This paper draws on new comparative data from these three cycles of Crimean constitutional process (1992-1994, 1995-1998 and 2014-2018) to provide evidence for a novel approach to changes in political and legal systems - an approach that explains both ...
Ilya V Bondarchuk
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