Evolution of the system of environmental taxes and charges in the Russian Federation [PDF]
Статистика 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 +3 more sources
AMBIGUOUS INTERPRETATION OF THE TAXES AND FEES LEGISLATION ON CERTAIN ASPECTS OF THE INTERMEDIATION OF COMMERCIAL BANKS IN TAX RELATIONS [PDF]
Статистика 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 +2 more sources
Russian 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
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Development of the methodology of taxation of agricultural enterprises in the context of digitalization [PDF]
BIO Web of ConferencesAccording 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 +4 more sources
Peculiarities of construction of local self-government models in the modern slavic states [PDF]
Управление, 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 +2 more sources
APPROACHES TO IMPROVING THE CALCULATION OF THE PAYMENT FOR THE NEGATIVE ENVIRONMENTAL IMPACT [PDF]
Наука 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 +2 more sources
THE STATE FISCAL CONTROL IN THE RUSSIAN FEDERATION: PROBLEMS AND WAYS TO IMPROVE ITS EFFICIENCY [PDF]
, 2017 Given the currently established level of legislative regulation, the system of tax audits is an independent law institution, and its in-depth study is a matter of serious scientific interest. Purpose.
D. D. Burkal’tseva +4 more
core +3 more sources
The Role of Natural Resources in Fundamental Tax Reform in the Russian Federation [PDF]
, 2002 The Russian Federation has one of the richest natural resource endowments in the world. Despite their importance in the Russian economy, natural resources do not contribute as much as they could to public revenues.
Bosquet, Benoit, Benoît Bosquet
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Subsoil use payments: the experience of legal regulation in the Russian Federation [PDF]
, 2018 Oil and gas revenues maintain a leading position in the structure of budget revenues. The variety of payments for the use of subsoil, regular public-legal payments of a non-tax nature enacted by the Law of the Russian Federation on Subsoil (“Subsoil ...
Yalbulganov, Aleksandr A.
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PRE-INSPECTION ANALYSIS AS A TOOL FOR FORECASTING ON-SITE TAX AUDIT RESULTS AT PENAL ENFORCEMENT INSTITUTIONS [PDF]
, 2017 Today, on-site tax inspection remains the most effective form of tax inspection. It is conducted to determine the correctness of calculation and timeliness of payment of taxes and fees, as well as other mandatory payments to the country’s budget.
N. V. Rozhkova +2 more
core +3 more sources