Results 1 to 10 of about 180,797,448 (192)

The system of tax incentives in regional tax policy [PDF]

SHS Web of Conferences, 2021
The article analyzes the problem of optimization of tax benefits in formation of tax policy at the regional level. The application of a systematic approach in improving the regional tax regime has been substantiated.
Glotko Andrey, Lyaskin Gennady
doaj   +1 more source

Tax planning as an effective method to reduce the tax burden of organizations in the Russian Federation [PDF]

E3S Web of Conferences, 2020
Taxes are an integral part of the economic system, not only of any state, but also of each individual organization. The influence of the tax system on the state and development of the economy is an indisputable fact.
Sivolapenko Elena, Sapozhnikova Ekaterina   +1 more
doaj   +1 more source

Assessment of Interregional Inequality of Tax Revenues

Финансы: теория и практика, 2023
Efficiency of economic activity of 85 regions of the Russian Federation is analyzed in this article. The purpose of the research is assessment the interregional inequality of the Russian regions. The analysis was based on the total tax revenues collected
A. Sh. Kamaletdinov, A. A. Ksenofontov
doaj   +1 more source

REGIONAL PRACTICE OF TAX REVENUE MANAGEMENT

Вестник университета, 2020
The debatable issues of forming a comprehensive system of tax revenue management, including tax and budget components in the Rostov region have been considered.
S. N. Rukina, K. A. Gerasimova, A. S. Takmazyan, K. N. Samoilova   +3 more
doaj   +1 more source

Correlation Assessment of Tax System Risk and Profitability in the Russian Regions [PDF]

Экономика региона, 2015
The subject of the article is the risk, returnm and efficiency of the tax systems in the regions of the Russian Federation. Research methods: deflating GRP and tax revenues at regional level; calculating the standard deviations; G.
Marina Yuryevna Malkina, Rodion Vladiirovich Balakin   +1 more
doaj   +1 more source

Improvement of Tax Service Efficiency Management

Управленческие науки, 2020
Purpose of the paper is to assess the effectiveness of the Russian tax system in comparison with the development of public service in tax authorities. We use both quantitative methods (e.g.
G. A. Borshchevskii
doaj   +1 more source

Comparative analysis of tax administration system in Russian regions [PDF]

Экономика региона, 2011
This paper presents the results of the study on tax administration attractiveness for taxpayers in the Russian Federation. The authors provide an overview of existing approaches to understanding the nature of the tax administration.
Aleksey Sergeevich Naydenov, Anastasiya Evgen'evna Chusova   +1 more
doaj   +1 more source

Normative acts in the system of national tax security provision

Правоприменение, 2022
The subject. The article characterizes the role of Russian Constitution, federal laws and bylaws in ensuring tax security.The purpose of the article is to identify legal norms that ensure the tax security of the state, and to confirm the hypothesis that ...
K. V. Maslov
doaj   +1 more source

The Question of Reforming of System of Taxes and Fees of the Russian Federation in the Context of Establishment and Introduction of Resort Collecting Revisited

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 ...
Elena V Evsikova
doaj   +1 more source

Optimizing the Process of Countering the Corruption of Tax Regulations under the Conditions of the Coronavirus Infection Pandemic

Теоретическая и прикладная юриспруденция, 2021
The present article is devoted to the analysis of corruption in the optimization of the tax laws and regulations. An attempt is made to analyze the limits of the admissibility of anti-corruption regulation of tax legal relations by subordinate legal acts.
V. V. Firsov
doaj   +1 more source