Results 21 to 30 of about 689 (228)
Tax Maneuver: Economic Growth Acceleration to the Detriment of Budget Consolidation [PDF]
SSRN Electronic Journal, 2016 The taxation reform in the oil and oil-refining industries in 2014 – the ‘tax maneuver’ – was designed to boost the performance of domestic oil refineries. In late 2015, the planned reduction of export duty was suspended in order to keep unchanged the volume of tax-generated revenues under the new terms of trade.
Georgy Idrisov, Andrey Kaukin
openaire +2 more sources
Taxes and Customs Duties as Instruments of Oil Rent Withdrawal to the Russian Budget Revenue [PDF]
Финансовый журналFor countries focused on the extraction and processing of natural resources, including Russia, the crucial task is to ensure the rational extraction and distribution of natural rent.
Dmitry Yu. Fedotov
doaj +2 more sources
SCHEME “TAX MANEUVER” AND ITS PRACTICAL IMPLEMENTATION
Научный вестник Южного института менеджмента, 2017 The article deals with the scheme “tax maneuver” and its practical implementation. This is a continuation of research on tax reforms as part of a new political cycle. The government is serious disagreement about the tax maneuver. The scheme of “21 to 21” assumes that 21% - this is the premiums that are paid to the Pension Fund, Social Insurance Fund ...
exaly +2 more sources
“TAX MANEUVER”, DEOFFSHORIZATION OF ECONOMY AND OTHER DIRECTIONS OF MODERN RUSSIAN TAX POLICY. [PDF]
Vestnik Tomskogo Gosudarstvennogo Universiteta Ekonomika, 2015 exaly +2 more sources
TAX MANEUVER AS A REENGINEERING MEASURE FOR THE OIL REFINING INDUSTRY
Balkansko Naučno Obozrenie, 2020 O.V Schneider +2 more
exaly +3 more sources
Tax Harmony: The Promise and Pitfalls of the Global Minimum Tax
, 2022 The rise of globalization has become a double-edged sword for countries seeking to implement a beneficial tax policy. On one hand, there are increased opportunities for attracting foreign capital and the benefits that increased jobs and tax revenue ...
Kim, Young Ran (Christine) +3 more
core +2 more sources
Implications of Russia's tax maneuver during the integration of the oil and gas market of the EEU States [PDF]
International Accounting, 2019 exaly +2 more sources
Ученые записки Российской академии предпринимательства, 2023 The article reveals the main problems of the mechanism for customs regulation of the export of petroleum products: cancellation of export customs duties at the end of the «tax maneuver», dependence of export customs duties on gasoline and diesel fuel on ...
V. S. Neudakhin
doaj +1 more source
Tax Maneuver in Russia's Oil Sector [PDF]
SSRN Electronic Journal, 2015 In 2015, the oil sector was subject to the so called “tax maneuver”, a system of measures aimed at significant reduction of economic component of the export duties and increasing the base rate of the mineral extraction tax. Tax maneuver will result in a more efficient structure of the tax system, reduction of subsidizing scale of crude oil refining ...
openaire +1 more source
Development of the tax incentive mechanism in the field of information technology
, 2022 The relevance of the work is explained by the amendments to the tax legislation related to IT companies in Russia, the so-called “IT maneuver” adopted in 2021. Income tax and social insurance benefits were increased, while VAT exemption was reduced.
Melkova E.V. +2 more
core +1 more source