List of publications on a keyword: «tax»

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.

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.

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.

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.

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.

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.

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.

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.

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.

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 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.

The article examines the effectiveness of the use of innovative tax incentives, and considers tax incentives tools for innovative activities. The authors conclude, that the modern tax mechanism of innovative development cannot be formed without an accurate estimation of the tools efficiency.

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.

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.

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 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.

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.

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.

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.

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.

This article discusses the importance of the financial control for the state budget. It also describes the close relationship between financial and tax control. Measures to improve the efficiency of tax control.

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.

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.

This paper analyses the changes in the law on budget-forming taxes. Directions and appropriate measures to reduce the tax burden in the financial sector.