Results 21 to 30 of about 14,830 (261)
Tax Relations from a Position of Business Safe Development and Protection of State Interests
Модернизация, инновация, развитие, 2020 Purpose: the article analyzes the tax policy of the Russian Federation and judicial practice of the cases related to tax legislation from the standpoint of business safe development and protection of state interests; contains measures that allow the ...
I. V. Vyakina
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LEGAL CERTAINTY AS AN ATTRIBUTE OF TAX RELATIONS
Intelligence. Innovations. Investment, 2022 Abstract. 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 relevant, since in practice there are still cases of unsettled provisions of the legislation on
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Правоприменение, 2020 The subject of the research is the correlation of civil and tax law institutions in the scope of legal nature of such social relations.The purpose of the article is to confirm or refute the hypothesis that when qualifying civil legal relations with tax ...
Marina V. Sentsova (Karaseva)
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Blockchain technology in tax law theory and tax administration
RUDN Journal of Law, 2021 The article is devoted to the problems of improving the tax legislation of Russia at the stage of active implementation of blockchain technology, which is characterized by contradictory trends in the legal regulation of digital technologies.
Olga I. Lyutova, Irina D. Fialkovskaya
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PROFESSIONAL FORMATION OF PUBLIC AUTHORITIES: MODERN CHALLENGES
Публічне управління та регіональний розвитокThe article substantiates the need to analyze the challenges of the present in order to determine the directions of improving the professional formation of public authorities.
Oleksandra Vasylieva +2 more
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Accredited investor: legal status and problems of taxation
Правоприменение, 2021 The subject of the research is the legal norms contained in legislation and other legal acts that regulate the grounds for the emergence and the mechanism for implementing the status of an accredited investor, requirements for individuals, as well as ...
I. V. Glazunova, К. I. Chernikova
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Relations on Taxes Imposition as General Regulatory Tax Relations
Lex Russica, 2019 In the paper the author attempts to define the legal nature of relations regarding establishment and introduction of taxes and fees in the Russian Federation. The author refutes the traditional ideas about the absolute model of such legal relations, as the alleged circle of obligated persons does not have the potential to prevent implementation of the ...
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Ukraine's Customs Services and the Need for Reform
Recoletos Multidisciplinary Research JournalThe article examines the need to introduce systemic changes in the customs service of Ukraine, caused by present-day challenges and requirements. The authors focus on the key factors that stipulate transformation, such as integration into the European ...
Iryna Sopilko +4 more
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Правоприменение, 2021 The idea of progressive tax scale in Russia received a fundamentally new development in 2020. The leading position of the personal income tax in most countries is due to a number of circumstances.
N. M. Artemov, К. A. Ponomareva
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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
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