List of publications on a keyword: «tax law»
Юриспруденция
Institute of State and International Law of FSEE HE “Ural State Law University” , Свердловская обл
«Comparative legal analysis of agreements to avoid double taxation concluded by the Russian Federation with OECD and UN models within article 2»
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.
Institute of State and International Law of FSEE HE “Ural State Law University” , Свердловская обл
«To the question of the limitation of the authority of the uniform executive body for the purposes of control from the parties of the participants of the company (corporate mechanism)»
This article is devoted to the possible application of legal mechanisms, through which it is possible to prevent the actions of the sole executive body that are undesirable for the participants of the company. The author presents the mechanisms of legal protection of interests of the founders (participants) of corporations.
Institute of State and International Law of FSEE HE “Ural State Law University” , Свердловская обл
«To the question of carrying out the chamber tax check before the legislation settled»
This article is devoted to the classification and analysis of the deadline for carrying out a desk tax audit, taking into account the current legislation and judicial practice. The work considers different points of view regarding the concept of "in-office tax audit".
Law Institute Siberian Federal University , Красноярский край
«Повышение налоговой культуры – важный компонент перехода к «партнерской» модели налогового администрирования»
The author investigates a concept of tax culture in the context of transition to «partner» model of tax administration. The tax culture is a complex, multilevel structure; it acts as a component of the general culture both the certain person, and society in general. Justice of tax system and, first of all, justice of system of redistribution of the public benefits and a gross revenue by means of the taxation is a key aspect in understanding of tax culture of society.