List of publications on a keyword: «tax»
Технические науки
FSBEI of HE "Petrozavodsk State University" , Карелия Респ
«Новые объекты интеллектуальной собственности на конструкции оборудования для таксации леса»
Экономика (экономическая теория, финансы, бухгалтерский учет, статистика и др.)
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»
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.
Парадигмы современной науки (различные направления)
FSFEI of HE "Rostov State University of Economics" , Ростовская обл
«Финансовая поддержка субъектов малого предпринимательства в регионе»
The implementation of modern fiscal policy is only possible under an active use of finance. They affect dynamic development of small businesses, taking into account its importance from the economic, political, scientific and technical and social points of view in market economy. The monograph presents the experience of the Rostov Region in the context of fiscal and taxation support, which is going to be useful for students, academics and practitioners. It is proposed to develop common criteria for granting state and tax support to small businesses, to establish a unified mechanism for collecting insurance premiums for all tax payers under special tax regimes, to improve certain elements of the patent taxation system, which activates the stimulating role of finance in the development of this sector.
Экономика
FSAEI of HE "Volgograd State University" , Волгоградская обл
Nataliia V. Ketko , doctor of economic sciences
FSFEI of HE “Volgograd State Technical University” , Волгоградская обл
«Понятие и методы налоговой оптимизации»
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.
[08.00.00] Экономические науки
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»
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.
Тема номера
Mariia N. Komarevskaia
FSBIS Sergeev Institute of Environmental Geoscience RAS , Москва г
«Taxonomic formula of geoecological hazard for the cadastral districts of Moscow city»
The article proposes a method for calculating the taxonomic formula for the geoecological hazard of the cadastral district. The engineering-geological zoning map uses for calculating the balance of the territory by the hazard index – the basis of the taxonomic formula. The taxonomic formula as an open data set makes it possible to characterize the geoecological hazards of the territory of a district. The geoenvironmental hazard map of cadastral districts is necessary for regional model of spatial planning at the municipal level.
Экономика
FSBEI of HE "Ryazan State University named after S.A. Esenin" , Рязанская обл
«The improvement of tax literacy and culture of participants of tax relations»
The author describes the problem of formation of tax literacy and culture of the population of the Russian Federation, identifies the causes of non-compliance with the taxpayer's tax discipline. The statistical analysis of tax offences has been made. The article describes the main causes of tax evasion by legal entities, analyzes methods to improve tax literacy, provides the list of activities to achieve a high level of outreach service for the taxpayers and suggests the ways of improving service for the taxpayers as partners of the state.
Экономические науки
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»
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
Izabella D. Eliakova , doctor of economic sciences
Financial and Economic Institute of FSAEI of HPE "M.K. Ammosov North-Eastern Federal University" , Саха /Якутия/ Респ
«Анализ бюджетной обеспеченности Республики Саха (Якутия)»
Now considerable differentiation of fiscal capacity in territorial subjects of the Russian Federation continues to remain. Her main reasons consist in significant differences of levels of economic development of territories recipients and shortcomings of practice of the budgetary alignment of territorial subjects of the Russian Federation.
Экономические науки
FSFEI of HE "Kuban State University" , Краснодарский край
«Tax policy of Russia in the conditions of sanctions. Improving the efficiency of tax policy»
Юриспруденция
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.
Экономика
FSAEI of HE "Kazan (Volga) Federal University" , Татарстан Респ
Fidail A. Muhametov
Institute of Economics and Finance of FSEI of HE “Kazan (Privolzhsky) federal university” , Татарстан Респ
«Tax incentives tools for innovative activities»
Филология и лингвистика
FSBEI of HE "Kalashnikov Izhevsk State Technical University" , Удмуртская Респ
«Improperly figure of speech as the syntactic means of expression the emotivity in football blog and comments»
The article is devoted to studying the syntactic means of expression emotivity in football blog and comments. The analysis seeks to consider the frequency of use of syntactic means. The relevance of this study is defined, firstly, by the development of the genre of online discourse, like a blog, in particular football blogs, and secondly, by the issue of insufficient knowledge of the syntactic means expressing emotivity in football blogosphere. A study is carried out by a continuous sampling method, the method of contextual analysis, comparative and quantitative methods.
Экономика
FGBOU VO "Mordovskii gosudarstvennyi universitet im. N.P. Ogareva" , Мордовия Респ
«About tax incentive of investment activity in Russia»
In terms of Russian economy modernization and transition to an innovative way of development, the issues related to tax incentives for investment gain a special value. The article assesses the investment attractiveness of Russia, the basic tax tools to stimulate investment activity in Russia are treated.
Тема номера
St. Petersburg Branch of SBEI of HPE "Russian Customs Academy" , Санкт-Петербург г
«An approach to forming tax regulation of foreign trade activity as a means of financial security assurance»
Экономика
УФНС России по Краснодарскому краю , Краснодарский край
«Стимулирование экономического развития методами налогового регулирования»
The paper explores the need for tax incentives for the methods in the Russian economy.Recorded possible mechanisms of tax regulation, the disclosure of their nature, the main role and application problems in a modern market economy.The possible causes of inefficiency and lack of viability given tax preferences.
Экономика (экономическая теория, финансы, бухгалтерский учет, статистика и др.)
Iuliia G. Tiurina , candidate of economic sciences
FSBEI of HE "Orenburg State University" , Оренбургская обл
«Совершенствование неналоговых источников пополнения бюджета субъектов Российской Федерации (на примере Оренбургской области)»
This article describes the issues devoted to the completion of the budget of the Russian Federation , on the example of Orenburg region , studied volumes of tax and nontax revenue budget of the Orenburg region for 2012-2014 years. The measures and new tax sources , which could increase the rate of return of the budget the treated area.
Экономика предпринимательства, организация и управление предприятиями, отраслями, комплексами
FSEI of HE “Pacific State University” , Хабаровский край
«Методы минимизации налоговых взносов»
Парадигмы современной науки (различные направления)
FSFEI of HE "Rostov State University of Economics" , Ростовская обл
«Развитие финансовой самостоятельности органов местного самоуправления»
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.
Инновационные принципы и подходы организации учебной деятельности
FSBEI of HPE "Perm State National Research University" , Пермский край
«Время существования Империи Жизни (Imperium Vita) и Империи Жизни на Земле (Imperii Vitae Tellus) по шкале геоастрономической хронологии»
The Scale of Stages of Geoastronomical Chronology describing chronology of events from (13,72±0,12) billion years to the present [3] is as a result received. On Scale of Stages of Geoastronomical Chronology possible to designate time of existence of taxon the Empire of Life on Earth (Imperii Vitae Tellus) as part of interval of time of existence of taxon the Empire Life (Imperium Vita) as taxon the Empire Life is more on volume, than taxon the Empire of Life on Earth.
Проблемы и перспективы развития малого бизнеса
ООО «ФПБ «Белый Кит» , Москва г
«Поддержка малого бизнеса в России: необходима ли она?»
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.
Финансы, денежное обращение и кредит, бюджетная и налоговая политика
Andrei A. Chakrian
Natalia V. Sobchenko , candidate of economic sciences
FSBEI of HE «Stavropol State Agrarian University» , Ставропольский край
«Контроль органов налоговой службы за правильностью исчисления и уплаты налогов с юридических и физических лиц»
Экономика (экономическая теория, финансы, бухгалтерский учет, статистика и др.)
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»»
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.
Экономические науки
FGBOU VO "Sankt-Peterburgskii gosudarstvennyi ekonomicheskii universitet" , Санкт-Петербург г
«Сравнительная характеристика современных систем налогообложения»
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.
Экономика предпринимательства, организация и управление предприятиями, отраслями, комплексами
FSBEI of HE "Russian State Social University" , Москва г