Results 11 to 20 of about 1,300 (196)

INCREASING SUSTAINABILITY OF TAX REVENUES THROUGH SUBSTITUTION OF HIGH-VOLATILE PAYMENTS OF THE RAW SECTOR: A SCENARIO ANALYSIS

Вестник Северо-Кавказского федерального университета, 2022
The article shows the main risks of destabilizing the stability of the budget revenues of the Russian Federation, provides a forecast of the main tax revenues to the budget system of the Russian Federation, substantiates the relevance of research in the ...
D. Buklanov, A. Savtsova
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

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

Stress index of the Tax System of the Russian Federation in terms of Tax Revenues

Journal of Tax Reform, 2022
Economic systems are increasingly exposed to external shocks of various nature, which test their resilience. The tax system, which is directly linked to the level of business activity, is one of the first to experience stress, so the ways it reacts to shock are of particular research interest.
Marina Yu. Malkina, Rodion V. Balakin
openaire   +1 more source

Interbudgetary Distribution of Taxes in Russia: Concentration of Power or Management Decentralization [PDF]

Экономика региона, 2016
For Russia as a democratic federal state, federal relations are basic for the whole social development of the country. In this regard, it is particularly important to strike a balance between centripetal and centrifugal forces.
Maria Aleksandrovna Pechenskaya, Tamara Vitalyevna Uskova   +1 more
doaj   +1 more source

Transformation of the regulation of liability for tax offenses in the Russian Federation

Вестник университета, 2019
The issues of changes in the tax legislation of the Russian Federation, the system of regulation of tax control in the application of liability for tax offenses have been raised.
E. L. Gulkova, E. A. Pshenichnova
doaj   +1 more source

PROSPECTS OF DEVELOPMENT OF THE TAXATION OF PHYSICAL PERSONS IN THE RUSSIAN FEDERATION

Вестник университета, 2017
The article reveals the prospects for the development of taxation of individuals in the Russian Federation, the need for the formation of legislation in this area is substantiated. The main aspects of the state tax policy in the issues of introduction of
E. Gulkova, O. Tarasova
doaj   +1 more source

Settlement of Tax Disputes in the Russian Federation and Germany

Vestnik MGIMO-Universiteta, 2015
This article is devoted to the settlement of tax disputes in the Russian Federation and the Federal Republic of Germany. The features of the conflict settlement mechanism are both shown in the stage of administrative and judicial review.
A. A. Konyukhova
doaj   +5 more sources

INTERNATIONAL AND RUSSIAN EXPERIENCE OF INTERACTION BETWEEN AUDITING AND TAX ACCOUNTING

Вестник университета, 2020
International and Russian experiences in the interaction of auditing and tax accounting have been studied. The differences between two accounting models, applying in various countries, have been analysed. The main characteristics of tax (continental) and
E. V. Golubtsova, K. S. Karavaeva
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