Tax administration
Reference:
Fake F.F.
Report of the Government of the Russian Federation on the results of its activities in 2008 (extracts)
// Taxes and Taxation.
2009. ¹ 4.
URL: https://en.nbpublish.com/library_read_article.php?id=56563
Abstract:
The Chairman of the Government of the Russian Federation Putin V.V. spoke to the State Duma and provided the report of the Government of the Russian Federation on results of their activities in 2008. This procedure is novel to the Russian political system, and is provided in December amendments to the Constitution of the Russian Federation, as offered by the President of the Russian Federation and supported by the Parliament and the legislatures in the regions. This publication includes theses of the speech, regarding the tax issues and development of Russian taxation system. Keywords: Government, Duma, report, Putin, crisis,
tax, results, control, Parliament, Constitution
Tax administration
Reference:
Fake F.F.
The list of urgent measures, which are taken by the Government of the Russian Federation in order to fight the consequences of world financial crisis (November, 2008) (extracts)
// Taxes and Taxation.
2009. ¹ 4.
URL: https://en.nbpublish.com/library_read_article.php?id=56564
Abstract:
The general goal, which the Government of the Russian Federation and the Central Bank are trying to implement, is to minimize the scale of economical crisis and lessen its consequences for people and economics. The publication includes extracts from the list on the measures, taken in 2008 – 2009 in order to modernize the Russian system of taxation in the conditions of economical crisis. Keywords: Government, plan, finances, crisis, tax,
taxation, politics, administration, reform, economics.
Tax administration
Reference:
Fake F.F.
Program of anti-crisis measures of the Government of the Russian Federation for 2009 (extracts)
// Taxes and Taxation.
2009. ¹ 4.
URL: https://en.nbpublish.com/library_read_article.php?id=56565
Abstract:
The publication includes extracts from the program regarding the measures for 2009, aimed to modernize the tax system at the time of economical crisis. The program is formed, taking into account opinions of the experts, citizens of the Russian Federation, representatives of the political parties and social and political organizations. The text of the draft is provided of the condition for April 6, 2009 Keywords: Government, program, finances, crisis, tax,
taxation, politics, administration, reform, economics.
Tax administration
Reference:
Fake F.F.
The speech of State Secretary, vice Minister of Finances of the Russian Federation, S.D. Shatalov at the 2nd International Scientific and Practical Simposium of the Chamber of Tax Consultants “Anti-Crisis tax mechanisms; what is done and what is to be done”
// Taxes and Taxation.
2009. ¹ 4.
URL: https://en.nbpublish.com/library_read_article.php?id=56566
Abstract:
In his speech the vice-Minister talked on modern stage of Russian tax policy within the framework of world economic crisis and the strategical goals, which should be achieved with the help of tax mechanisms in the near future. Much attention was paid to the development of new system of taxation for the oil industry, changes in the VAT, cancellation of the JSC. Keywords: Ministry of Finances, oil, tax, income, VAT,
JSC, politics, administration, reform, Shatalov.
Tax administration
Reference:
Fake F.F.
Topical explanations of the federal tax administration bodies and judicial decisions
// Taxes and Taxation.
2009. ¹ 4.
URL: https://en.nbpublish.com/library_read_article.php?id=56567
Abstract:
The review, which is prepared by the tax department of the KPMG, includes explanations of the Ministry of Finances and Federal Tax Service of the Russian Federation on the issues of taxation, as well as most important decisions of judicial instances. Keywords: Taxes, levies, FTS, Ministry of Finances,
Court, VAT, JSC, tax on income of physical persons, MET,
property, levy, custom.
Tax administration
Reference:
Fake F.F.
Tendency of optimization of taxation under the influence of world economic crisis
// Taxes and Taxation.
2009. ¹ 4.
URL: https://en.nbpublish.com/library_read_article.php?id=56568
Abstract:
The article includes author’s evaluation of efficiency of realization of one of the opposite scenarios of the modernization of the tax system in the conditions of world economic crisis, that is strengthening tax policy, which would influence percentage rates, or, weakening of the tax regime for the sake of modernization of the system under the Western standard, in order to support entrepreneurs.
Tax administration
Reference:
Fake F.F.
Definition of tax administration: elements, goals, principles of implementation
// Taxes and Taxation.
2009. ¹ 4.
URL: https://en.nbpublish.com/library_read_article.php?id=56569
Abstract:
Tax administration is an actively used by both legislator and the doctrine, as a term, however, there is no legal definition of it so far. The author in this article comes to a conclusion that there’s need to provide a detailed definition through the characteristics of elements, provides the list of such elements, goals, methods, aims, general principles of functioning of tax system. Keywords: tax, administration, characteristic, goal, aim,
method, activity, business.
TAXATION OF NATURAL RESOURCE MANAGEMENT
Reference:
Fake F.F.
On some problems of legal regulation of payment for pollution of environment
// Taxes and Taxation.
2009. ¹ 4.
URL: https://en.nbpublish.com/library_read_article.php?id=56570
Abstract:
Currently, the law-enforcement practice and the legal tax doctrine regard the issue of legal regulation of payments for environment pollution as topical. The author studied normative legal acts and judicial practice and offered a number of possible solutions, such as: 1) changing the existing order of legal regulation of payments for environment pollution by incorporation of provisions on taxation on these payments into the Tax Code of the Russian Federation; 2) cancellation of payments outside the TC. Keywords: levy, nature management, pollution, ecology,
payment, court, Code, tax, enterprise.
Keywords:
sbor, zagryaznenie, ekologiya, platezh, sud, kodeks, nalog, predpriyatie
ARBITRATION COURT PRACTICE OF TAX DISPUTE RESOLUTION
Reference:
Fake F.F.
Interlocutory injunctions or why claims in arbitration court fail to protect from illegal tax collection?
// Taxes and Taxation.
2009. ¹ 4.
URL: https://en.nbpublish.com/library_read_article.php?id=56571
Abstract:
Claim in the arbitration court with the claim on recognizing a decision of tax body on tax responsibility void does not stop the application of the challenged decisions. In this case, the injunctive measures, which would prohibit the tax body to charge the sums in question one-sidedly before the decision of arbitration court comes into force, could be a solution. The author explains how to file a correct application on such measures, and avoid typical mistakes Keywords: tax, arbitration, court, injunction, measure,
process, application, FTS, responsibility, decision.
TAXATION OF THE ORGANIZATIONS IN THE FINANCIAL SECTOR OF ECONOMICS
Reference:
Fake F.F.
On some issues regarding
tax regulation of banking activities
// Taxes and Taxation.
2009. ¹ 4.
URL: https://en.nbpublish.com/library_read_article.php?id=56572
Abstract:
Objectiveness and authenticity of banking activities is much defined by formation of volume of income and spending. Defining tax base is particularly complicated, when it regards the commercial banks and their tax relations. The scientifically based classification of income and spending allows the bank to form more favorable relations regarding inclusion into the income of the commercial banks of the sums coming from various sourses, and to define spending for the costs of bank activities. Keywords: tax, finances, bank, income, costs, services,
code, taxation, VAT, income, factoring.
Keywords:
nalog, finansy, bank, dokhody, raskhody, uslugi, kodeks, nalogooblozhenie, NDS, faktoring
ORGANIZATION AND METHODS OF TAX CONTROL
Reference:
Fake F.F.
Interaction of tax bodies and divisions on tax crimes of the Ministry of Internal Affairs while implementing control in the sphere of compliance with the legislation on taxes and levies
// Taxes and Taxation.
2009. ¹ 4.
URL: https://en.nbpublish.com/library_read_article.php?id=56573
Abstract:
The author describes legal and organizational bases for the interaction of the internal affairs bodies and FTS in the sphere of fighting tax offences and crimes. Keywords: FTS, MIA, offence, crime, interaction,
control, militia, investigation activity
TAX CONFERENCES AND SEMINARS
Reference:
Fake F.F.
Theses of participants of the roundtable “Analysis of practice of application of differentiated MET rate and the further development of differentiated taxation in the sphere of nature management”
// Taxes and Taxation.
2009. ¹ 4.
URL: https://en.nbpublish.com/library_read_article.php?id=56574
Abstract:
The article includes theses of speeches of head of the Department of Economical Policy of the Federal Fishing Agency – Margarita Sergeevna Golovneva, rector of the All-Russian Institute of Career Training of the Managing Personnel and Forestry Professional Anatoly Pavlovich Petrov, Chairman of the Council of the Union of Artels and Miners of Russia Tarakanovsky Viktor Ivanovich, First Vice-Chairman of the Government of the Republic of Sakha (Yakutia) Genadiy Fedorovich Alekseev. Keywords: rentable, resources, fishing, gold, tin, MET,
tax, rate, Duma.
TAX CONFERENCES AND SEMINARS
Reference:
Fake F.F.
Recommendations of the roundtable on “Analysis of practice of application of differentiated MET rate and the further development of differentiated taxation in the sphere of nature management”
// Taxes and Taxation.
2009. ¹ 4.
URL: https://en.nbpublish.com/library_read_article.php?id=56575
Abstract:
Having analyzed the practice of application of differentiated rate of MET and having discussed the further development of differentiated taxation in this sphere, the participants of the roundtable formed a number of recommendations for the Federal Assembly of the Russian Federation and the Government of the Russian Federation. Keywords: payable, oil, gas, resources, MET, tax,
Parliament, Duma, law, Government