List of publications on a keyword: «income tax»


Экономика (экономическая теория, финансы, бухгалтерский учет, статистика и др.)

Publication date: 29.12.2016
Evaluate the material Average score: 1 (Всего: 1)
Elena A. Kim
Zoya A. Tereshko , candidate of economic sciences , кэн
FSFEI of HE "Khabarovsk State University of Economics and Law" , Хабаровский край

«Audit of payment of consolidated tax-payers as a tool of optimizing separate taxes in Russia Federation»

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В данной статье рассмотрено текущее положение консолидированного налогообложения в Российской Федерации, обоснована необходимость развития аудита расчетов по налогам КГН. Даны рекомендации по усовершенствованию аудита расчетов по налогам КГН. Предложена методика обобщения типичных ошибок при проведении аудита КГН, методика проведения аудита расчетов по налогам КГН.

[08.00.00] Экономические науки

Publication date: 17.11.2017
Evaluate the material Average score: 4 (Всего: 4)
Tatevik S. Parsadanyan , candidate of economic sciences
M. Kotanyan Institute of Economics National Academy of Science of Armenia , Armenia

«The mechanism of tax administration and the priorities of tax reform in the context of business environment improvement»

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In the XXIst century the role of tax administration is becoming more and more important in the increasingly stiff competition and economic reforms in the World Economy. The article has studied the human factor regarding it as an inseparable part of tax administration. The article also investigates the following issues tax administration faces: provision of new tax privileges for imported goods, provision of favorable tax incentives for local goods in case of joining the Eurasian Economic Union, repression of tax/GDP correlation, etc. Imperfections was identified in each field and the ways for their solution have been suggested.

Экономические науки

Publication date: 03.10.2016
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Maria S. Nicolaenkova
Yulia A. Smekalina
FSFEI of HE "Financial University under the Government of the Russian Federation" , Москва г

«Profit tax meaning and its accounting organizations in modern Russian practice»

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This article is devoted to the study of the essence of corporate income tax and its accounting in Russian practice. The first part of the article reveals the evolution of the income tax in the Russian Federation, as well as the competitiveness of the national tax system in the international arena. The second part of the article is devoted to the basic aspects of accounting for the calculation of corporate income tax.

Экономика (экономическая теория, финансы, бухгалтерский учет, статистика и др.)

Publication date: 15.12.2015
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Daria S. Gorodnichaia
Liliiar R. Dzhaferova , candidate of economic sciences
Institute of Economics and Management of Structural subdivision of FAEI HE “V.I. Vernadskiy Crimean Federal University” , Крым Респ

«Анализ отдельных моментов ПБУ 18/02 «Учет расчетов по налогу на прибыль» и МСФО 12 «Налоги на прибыль»»

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В статье рассматривается сравнительная характеристика ПБУ 18/02 «Учет расчетов по налогу на прибыль» и МСФО 12 «Налоги на прибыль» на основании определенных признаков: область использования стандарта, главные цели стандарта, правила и момент времени признания отложенных налоговых активов и обязательств, правила погашения отложенных налоговых активов и обязательств.