List of publications on a keyword: «tax system»


[08.00.00] Экономические науки

Publication date: 02.03.2018
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Arutiunian Vladimir Liparitovich , doctor of economic sciences , член-корреспондент НАН РА, профессор
M. Kotanyan Institute of Economics National Academy of Science of Armenia , Armenia

«Ways of radical change of the image of tax and customs officers»

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The article discusses the problem concerning some changes in image of tax and customs officers. Tax and customs system is a multifunctional structure, therefore, in order to ensure unified application of the legislation, professional training of staff should be organized by means of guidelines, workshop discussions, qualification trainings and other instruments, which should be attended by the employees of territorial and regional tax and customs authorities. Along with implementation of legislative reforms and application of advanced technologies for increase of confidence in tax system and expansion of capabilities, the role of a professional tax officer is of high importance.

Publication date: 17.11.2017
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Parsadanyan Tatevik Smbat , candidate of economic sciences , младший научный сотрудник
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: 04.07.2016
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Pokhilko Tatyana Alekseevna , магистрант
FGBOU VO "Sankt-Peterburgskii gosudarstvennyi ekonomicheskii universitet" , Санкт-Петербург г

«Сравнительная характеристика современных систем налогообложения»

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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.

Publication date: 03.10.2016
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Nicolaenkova Maria Sergeevna , студентка
Smekalina Yulia Antonovna , студентка
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.

Publication date: 03.08.2016
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Kupina Valeria Andreevna , студентка
FSFEI of HE "Kuban State University" , Краснодарский край

«Tax policy of Russia in the conditions of sanctions. Improving the efficiency of tax policy»

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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.