List of publications on a keyword: «taxation»

Transfer pricing is an effective way to rise a competitiveness of vertical integrated companies and global value chains. This article considers advantages and shortcomings in the regulation of transfer pricing in Russia, describes examples, which show that tax authorities are not interested in cooperation with companies. There are some methods for improving tax legislation.

This article is devoted to the analysis of deviations of the Russian Federation's agreements on avoidance of double taxation within the framework of Article 2 with the OECD and UN model conventions. The author comes to the conclusion that many bilateral tax agreements deviate from OECD and UN models, not covering taxes on capital.

The article considers the forms of using special knowledge in the investigation of crimes in the field of taxation, the grounds for appointment, and the procedure for conducting them.

In the presented article the ways of committing crimes in the sphere of taxation according to the current criminal legislation are considered.

The most important value in solving the problem of increasing the efficiency of preparatory work is the taxation of the forest. This led to the search for new patentable solutions for the design of equipment for forest inventory.

This article discusses the basic concepts of tax optimization and suggesting methods of using the modern enterprise. There is also a comparison of the illegal avoidance of tax payment with the legal ways of tax optimization. The author offers to ensure stability and increase business profits by tax optimization.

The article describes the features of Russian tax policy, as well as the main factors influencing the tax policy of the Russian Federation; presents and analyzes the measures, which should allow to increase the efficiency of tax system in 2016-2018 years.

The article examines the issue of improving the taxation of foreign trade activity depending on the global market conditions. The author offers an approach to taxation of foreign trade, and suggests the way of improving the taxation in this article’s branch.

The article discusses ways to minimize the tax revenues to the state budget, which allow to increase all the financial resources of the enterprise for its development.

The article describes the theoretical and practical aspects of formation of local budgets in the conditions of macroeconomic instability. The research allowed to evaluate their present status as busy. It appears that the formation of a real financial autonomy of local governments should be based on the development of property taxation expansion of tax powers of authority subjects for special taxation regimes, the promotion of best practices of individual Russian regions by self-taxation of citizens.

In this paper I considered some of the issues on measures of supporting small and medium-sized businesses, the reasons for the existence of such measures and their necessity. In order to write this work I researched statistics, empirical works, and articles of both domestic and foreign authors. There are the conclusion about the necessity of certain measures in the last part of this work.

The purpose of this article is to clarify the specific application of tax systems which are statutory. On the basis of a comparative analysis of the most common tax regimes author makes a conclusion about the possibility of the use of certain tax systems of legal entities and individual entrepreneurship.

The Main objective of this work is a comparative analysis of income taxation of the Russian Federation and the French Republic with the aim of identifying similarities and differences, and advantages and disadvantages of both systems.