Tax administration
Reference:
Topical comments by federal tax administration bodies and decisions of judicial instances
// Taxes and Taxation.
2009. № 2.
URL: https://en.nbpublish.com/library_read_article.php?id=56254
Abstract:
The review, which is provided by the professionals of the Tax Department of the KPMG includes lately published explanations by the Ministry of Finances, and the Federal Tax Service of the Russian Federation on the issues of taxation, as well as most topical decisions of judicial bodies. Keywords: Federal Tax Inspection, tax, FTI, Ministry of
Finances, MF, the Supreme Arbitration Court, VAT, JSC,
income tax for physical persons, tax on profits, MET,
property tax.
Tax administration
Reference:
Tax risks: topicality raises
// Taxes and Taxation.
2009. № 2.
URL: https://en.nbpublish.com/library_read_article.php?id=56255
Abstract:
The author offers to regard danger of unforeseen expropriation of the money from the taxpayer due to activities (lack of activities) of the state bodies and (or) municipal bodies. The author established theoretical classification of tax risks based on their source – into inner and outer risks. Keywords: tax, tax risks, tax administration, inspection
planning.
Tax administration
Reference:
Registration of the cash registers by the individual entrepreneurs: problems and solutions
// Taxes and Taxation.
2009. № 2.
URL: https://en.nbpublish.com/library_read_article.php?id=56256
Abstract:
The article includes three-level algorithm of registration of the cash registers by the individual entrepreneurs at the tax bodies. The author also reviews the problems related to use of cash registers and their solutions. Keywords: tax administration, cash registers, CR,
entrepreneur, registration.
TAXATION OF NATURAL RESOURCE MANAGEMENT
Reference:
Tax risks, having to do with abrupt changes of world prices for oil
// Taxes and Taxation.
2009. № 2.
URL: https://en.nbpublish.com/library_read_article.php?id=56257
Abstract:
The lesser prices for oil became one of the most unpleasant consequences of financial crisis for the Russian Federation. In the near future, there might be changes in calculation of the oil export custom fee. Keywords: nature management, export, custom, tax risks,
oil, financial crisis.
ORGANIZATION AND METHODS OF TAX CONTROL
Reference:
Analytic work of tax bodies
// Taxes and Taxation.
2009. № 2.
URL: https://en.nbpublish.com/library_read_article.php?id=56258
Abstract:
The article is devoted to topical issues of organization of the analytical work of the tax bodies, such as nature and structure of analytical notes, formed by the tax bodies, their main parts. The author analyzes key problems, which arise during analytic work, and offers the ways to solve them. Keywords: tax control, analysis, tax bodies, reporting,
methods, calculation.
ORGANIZATION AND METHODS OF TAX CONTROL
Reference:
On perspective planning of field inspections
// Taxes and Taxation.
2009. № 2.
URL: https://en.nbpublish.com/library_read_article.php?id=56259
Abstract:
The author establishes the transfer to perspective annual planning of field tax inspections. The author provides in-detail analysis of stages of perspective planning, levels of analysis of financial and economic activities of the taxpayer, with due attention paid to positive features of perspective planning of field inspections. Keywords: planning, tax control, field inspection,
perspective planning, tax bodies, analysis, report, method,
reporting.
REGIONAL TAXES AND LEVIES COLLECTED FROM ORGANIZATIONS
Reference:
Regular operation cycle and taxations of earned assets
// Taxes and Taxation.
2009. № 2.
URL: https://en.nbpublish.com/library_read_article.php?id=56260
Abstract:
The article includes a new approach to classification of earned assets among the capital assets for the formation of taxable basis for the purpose of company property tax. Keywords: tax, operation cycle, capital assets, term of
useful application, turnover assets, nonturnover assets.
Keywords:
nalogi, operatsionnyi tsikl, nalog na imushchestvo organizatsii, aktivy, osnovnye sredstva, oborotnye aktivy, vneoborotnye aktivy
TAXATION OF PARTICIPANTS OF FOREIGN ECONOMIC ACTIVITIES
Reference:
Forms of organization of international joint ventures, which are «transparent for taxation»
// Taxes and Taxation.
2009. № 2.
URL: https://en.nbpublish.com/library_read_article.php?id=56261
Abstract:
The article is devoted to specific features of participation by the Russian companies in the various forms of joint ventures abroad, and the issues of taxation of income from such ventures. In particular, the author comes to a conclusion that the income of the Russian organization from the participation in the foreign LLP cannot be regarded as dividends for the purpose of taxation in Russia, and offers amendments into the Tax Code of the Russian Federation. Keywords: joint venture, income, taxation, partnership, tax
agreements, dividends, Tax Code.
TAXATION OF PARTICIPANTS OF FOREIGN ECONOMIC ACTIVITIES
Reference:
Practice of preliminary tax control of transfer price-formation
// Taxes and Taxation.
2009. № 2.
URL: https://en.nbpublish.com/library_read_article.php?id=56262
Abstract:
Preliminary agreements on price-formation may become one of the most efficient solutions, if the transnational companies decide to apply transfer prices. The article includes basic information on application of such agreements in the «Big 8» states, the «BRIC» states, and the transforming economy states. The author comments upon some provisions of the draft for amendments into the Tax Code of the Russian Federation, which are aimed to improve the price formation principles for the taxation purposes. Keywords: tax, income, double taxation, tax control,
transfer price-formation, agreement, draft, Tax Code,
preliminary control.
THEORY AND HISTORY OF TAXATION
Reference:
On nature and problems of the tax offence (delict) science
// Taxes and Taxation.
2009. № 2.
URL: https://en.nbpublish.com/library_read_article.php?id=56263
Abstract:
The author understand tax delictness as a complex of all actions in a particular state, region or city, which are prohibited by tax and levies law. In order to stress nature and purpose of tax delict science, the author offers to single it out of general delict science and to show its quality characteristics. The purpose of the science of tax delicts is to study and analyzed the purposes of formation of delict situations in the sphere of taxes and levies, and to form the means to prevent such situations. Keywords: delict, offence, crime, science, tax delict
science, tax, prevention.
TAX SYSTEMS OF THE FOREIGN STATES
Reference:
Paying Taxes - 2009: the global picture
// Taxes and Taxation.
2009. № 2.
URL: https://en.nbpublish.com/library_read_article.php?id=56264
Abstract:
On November 10, 2008 the World Bank, the IFC and PricewaterhouseCoopers presented their third annual study Paying Taxes 2009). With the kind permission of the Pricewaterhouse Coopers the translation is provided by the expert of the analytical group «Foros» Natalya Dorokhova. Keywords: tax, World Bank, PricewaterhouseCoopers, tax
rate, tax calculation, income.
PREDICTION AND PLANNING IN TAXATION
Reference:
The optimum sum taxation within the Neiman model
// Taxes and Taxation.
2009. № 2.
URL: https://en.nbpublish.com/library_read_article.php?id=56265
Abstract:
The article is devoted to the study of taxation of cyclic activity by the production firm within the economical and mathematical model by Neiman. The authors study the objective possibility for gaining most summary tax income based on results of the work in several cycles. Keywords: taxation, planning, Neiman’s model.
Eng
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