Results 11 to 20 of about 25,077 (155)

JUSTICE IN MODERN RUSSIA: THE CONCEPT AND FEATURES

open access: yesRUDN Journal of Law, 2018
The article reveals the essential characteristics of justice as a specific type of state activity; identifies the main features of justice that distinguish it, on the one hand, from other types of state activity, and on the other - from other types of ...
Olga V Pankova
doaj   +1 more source

AMBIGUOUS INTERPRETATION OF THE TAXES AND FEES LEGISLATION ON CERTAIN ASPECTS OF THE INTERMEDIATION OF COMMERCIAL BANKS IN TAX RELATIONS

open access: yesСтатистика и экономика, 2016
Intermediation of the commercial banks in tax relations between taxpayers (payers of fees, tax agents) and tax bodies throughout the existence of Russian Federation tax system had been interpreted by specialists very ambiguously.This situation occurs at ...
Elena I. Sycheva, Valentina V. Samoylova
doaj   +1 more source

Evolution of the system of environmental taxes and charges in the Russian Federation

open access: yesСтатистика и экономика, 2018
The article presents an analysis of the development of the system of taxes and fees on natural resources in the Russian Federation from 1991 to 2017.
E. B. Shuvalova   +2 more
doaj   +1 more source

TERMINATION OF TAX LIABILITY UPON LIQUIDATION OF A JURIDICAL PERSON (BY THE FOUNDERS’ DECISION): COMPARATIVE CHARACTERISTICS OF LEGISLATIONS OF THE RUSSIAN FEDERATION AND UKRAINE

open access: yesRussian Journal of Economics and Law, 2016
Objective: to compare legislative acts reflecting the termination of tax obligations upon liquidation of the legal entity (by founders’ decision) in the Russian Federation and Ukraine, as well as to develop proposals for optimization of legislation in ...
A. R. Oleynik
doaj   +1 more source

Налоговая политика в современном мире: особенности и перспективы, реализация в России [PDF]

open access: yes, 2017
В статье характеризуются особенности реализации налоговой политики в системе мирохозяйственных связей (включая Россию) в условиях повышенной экономической турбулентности, непредсказуемости и быстрых перемен.
Pogorletskiy, A. I.   +1 more
core   +1 more source

Development of the methodology of taxation of agricultural enterprises in the context of digitalization [PDF]

open access: yesBIO Web of Conferences
According to the norms of Russian legislation taxpayers by default fall under the general system of taxation. Developing financial and economic activities, enterprises, including agricultural enterprises can apply different tax regimes: the transition ...
Klychova Guzaliya   +5 more
doaj   +1 more source

Effective Tax Rates in Transition [PDF]

open access: yes, 2001
The paper addresses the question of effective tax rates for Russian economic sectors in transition. It presents a detailed account of fiscal environment for 1995 and compares statutory obligations with reported tax liabilities.
Ivanenko, Vlad
core   +2 more sources

Оценка допустимости налоговой нагрузки на экономику Крыма и Севастополя [PDF]

open access: yes, 2016
В статье исследуется проблема формирования налоговой нагрузки на региональном уровне в условиях согласования интересов бюджета и налогоплательщиков.
Kakaulina, M. O.   +1 more
core   +1 more source

APPROACHES TO IMPROVING THE CALCULATION OF THE PAYMENT FOR THE NEGATIVE ENVIRONMENTAL IMPACT

open access: yesНаука Красноярья, 2019
The improvement of tools and mechanisms for environmental management is an urgent task. Economic methods of regulation of economic activity in terms of environmental safety must ensure the observance of various interests: enterprises – in making a profit,
Iraida Olegovna Kirilchuk
doaj   +1 more source

Peculiarities of construction of local self-government models in the modern slavic states

open access: yesУправление, 2019
The peculiarities of construction of local self-government models in the modern Slavic States, which in the 90-s of XX century abandoned the socialist path of development, – have been examined.
A. Djordjević   +3 more
doaj   +1 more source

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