Contents

Tax administration
Panskov, V. G. — On Tax Stimulation of the Russian Economy Modernization
TAXATION OF PHYSICAL PERSONS
Pavlenko, S. P. — Legal Nature of Deductions and Relief on Personal Income Tax
REGIONAL TAXES AND LEVIES COLLECTED FROM ORGANIZATIONS
Bazhenov, A. A., Usacheva, E. V. — Peculiarities of Taxation with Assets Tax of Organizations Holding the Status of Federal Research Centers

Contents details

Tax administration

Reference:

Panskov, V. G. On Tax Stimulation of the Russian Economy Modernization // Taxes and Taxation. 2010. № 12. URL: https://en.nbpublish.com/library_read_article.php?id=57792

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Abstract: In order to modernize the Russian economy we need a new tax policy which would become a powerful catalyser of additional financial resources for innovation and investment projects. According to the author, the current tax policy does not fully use amortization deductions as a possible source of economy modernization. The author believes it is necessary to introduce an amortization reform in our country and describes the main goals of such a reform. Based on the author, we should also more actively use such tax instruments as profit and investment tax credit. The author of the article also suggests that the country’s tax policy should be more dynamic and active which would be possible to achieve with the help of the mentioned above instruments.

Keywords: tax, policy, amortization, innovation, stimulation, economy, reform, credit, assets, deductions, modernization.

TAXATION OF PHYSICAL PERSONS

Reference:

Pavlenko, S. P. Legal Nature of Deductions and Relief on Personal Income Tax // Taxes and Taxation. 2010. № 12. URL: https://en.nbpublish.com/library_read_article.php?id=57793

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

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Abstract: The article is devoted to the study of tax incentives, their main features and legal nature of deductions and reliefs on personal income tax.

Keywords: tax, deduction, relief, immunity, abatement, exemption, taxpayer, Code, personal income tax.

REGIONAL TAXES AND LEVIES COLLECTED FROM ORGANIZATIONS

Reference:

Bazhenov, A. A., Usacheva, E. V. Peculiarities of Taxation with Assets Tax of Organizations Holding the Status of Federal Research Centers // Taxes and Taxation. 2010. № 12. URL: https://en.nbpublish.com/library_read_article.php?id=57794

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

About authors

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Abstract: The article 380 of the Tax Code of the Russian Federation allows the Russian Federation constituents to establish differentiated tax rates depending on the type of a taxpayer and/or assets which are recognized as an object of taxation. Based on the mentioned above law, the Vladimir Region fixes a very unusual tax rate of 0.5 percents for organizations holding the status of federal research centers. In reality, application of this tax rate stirs up a dispute.

Keywords: tax, assets, scientific, production, research, center, rate, law, status, region.