Results 21 to 30 of about 1,300 (196)
THE DYNAMICS OF TAX SYSTEM AND TAX ADMINISTRATION DEVELOPMENT IN THE RUSSIAN FEDERATION
Journal of Tax Reform, 2015 The main purpose of this article is to investigate the process and summarize the results of changes in the tax area in Russia with regard to the evolution of the national tax system and the tax administration reform. To this end, the methods of historical analysis and comparative study are used.
Pogorletskiy, Alexander I. +1 more
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Abolishment of a tax on imputed income: consequences for business and budget
Вестник университета, 2023 The article purpose is to investigate changes of taxpayers in the simplified and patent taxation system, in the structure of tax revenues of regional and local budgets, in the tax burden on taxpayers that occurred in connection with the abolition of tax ...
N. Z. Zotikov
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Specific features of taxation of in-dividuals in relationships with foreign elements.
Правоприменение, 2017 УДК 347.9Subject. The issues of taxation of residents and non-residents under Russian tax law are considered in the article. The problems of realization of non-discrimination principle under Russian tax law are brought into light.
K. Ponomareva
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Budgetary and tax policy at the present stage and its role in forming budgets of different levels
Управление, 2023 Budgetary and tax policy is designed to ensure sustainable development of the Russian economy on the basis of modernization, to improve the living standards of the population by reducing social inequality, and to adapt the budget system to modern ...
N. Z. Zotikov
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Известия высших учебных заведений. Поволжский регион: Общественные науки, 2020 Background. In Russian Federation, for the first time since the beginning of last year, a new special tax regime called the professional income tax (PIT) is being introduced in the form of an experiment in order to remove the income of selfemployed ...
D. V. Krivin
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TRANSFORMATION OF THE RUSSIAN TAX SYSTEM IN THE CONTEXT OF ESTABLISHMENT OF THE DIGITAL ECONOMY
Вестник университета, 2019 The controversial issues of a new approach to solving the problem of transformation of the tax system of the Russian Federation in the context of establishment of the digital economy have been considered.
E. Kirova, N. Morozova, A. Bezverkhiy
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Правоприменение, 2022 The article is devoted to the institution of tax incentives, which is currently significant important for the development of the Russian state, that is objectively determined by the essence of tax incentives, which consists in intensifying the legal ...
B. A. Fedosimov
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Index Method of Evaluating the Performance of Economic Activities
Финансы: теория и практика, 2019 The subject of the research is the economies of the constituent entities of the Russian Federation and the branches of economic activity functioning in their territories. The aim of the study is to develop methods for assessing the efficiency of economic
A. Sh. Kamaletdinov, A. A. Ksenofontov
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Digitalization Development as Factor Causing Changes in Taxation Administration
Вестник Российского экономического университета имени Г. В. Плеханова, 2021 The article demonstrates the key lines in digital transformation of Russian taxation bodies aimed at ensuring the development of tax regulating methods. Managing changes in the field of digital economy requires designing and adopting regulatory decisions,
V. I. Bratcev, A. M. Grishanova
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Taxes and taxation. Tax system of the Russian Federation
, 2017 The training manual contains theoretical material on taxation of commercial enterprises and individuals. Reveals basic concepts of taxation, presents a detailed classification of taxes and levies in the Russian Federation, considers the history of formation and modern condition of the Russian tax system.
Ol'ga Vorozhbit, Valentina Vodop'yanova
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