Contents

LEGAL REGULATION OF TAX RELATIONS
Guseva, T. A., Polotovskaya, E. Yu. — Revocation of a Decision on Suspension of a Taxpayer’s Account Operations at a Bank
TAX SYSTEMS OF THE FOREIGN STATES
Dubovik, S. V. — Analysis of Global Experience on Taxation of Foreign Controlled Companies
TAX CALCULATION AND REPORTING
Krupina, N. N., Bartkova, N. N. — Tax Effects of Non-Linear Amortization
THEORY AND HISTORY OF TAXATION
Demin, A. V. — Legal Procedures of Tax Law: Conception and Peculiarities

Contents details

LEGAL REGULATION OF TAX RELATIONS

Reference:

Guseva, T. A., Polotovskaya, E. Yu. Revocation of a Decision on Suspension of a Taxpayer’s Account Operations at a Bank // Taxes and Taxation. 2010. № 11. URL: https://en.nbpublish.com/library_read_article.php?id=57788

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

About authors

Read the article

Abstract: The article considers the questions of implementation of a new law on tax authority’s responsibility for untimely release of a taxpayer’s account at a bank. According to the authors of the article, this legislative innovation requires additional revision and modification. The authors suggest certain ways to solve the mentioned above problem.

Keywords: tax, account, law code, responsibility, bank, term, percent, lawmaker, decision, law.

TAX SYSTEMS OF THE FOREIGN STATES

Reference:

Dubovik, S. V. Analysis of Global Experience on Taxation of Foreign Controlled Companies // Taxes and Taxation. 2010. № 11. URL: https://en.nbpublish.com/library_read_article.php?id=57789

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

About authors

Read the article

Abstract: The article considers the issues of using the term ‘foreign controlled company’ in national tax legislation of various countries. This term stands for a company controlled by a resident. Existing regulatory restrictions are imposed not only for the purpose of taxation of those companies’ incomes but also for prevention from accumulation of profits in offshore zones.

Keywords: tax, rules, control, profit, offshore, capital, USA, Great Britain, Kazakhstan, Russia.

TAX CALCULATION AND REPORTING

Reference:

Krupina, N. N., Bartkova, N. N. Tax Effects of Non-Linear Amortization // Taxes and Taxation. 2010. № 11. URL: https://en.nbpublish.com/library_read_article.php?id=57790

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

About authors

Read the article

Abstract: The authors of the article developed the conception of non-linear amortization based on a flexible differentiate application of decreasing and multiplying coefficients to various amortization groups of permanent assets. The authors also proved the need in management of amortization and tax flows at an enterprise. The article describes an effective structure of the capital stock and defines situations of strategic positioning of non-linear amortization in the ‘tax burden-amortization quota’ system of coordination.

Keywords: tax, amortization, property, tax to revenue ratio, reserve, balance, non-linear, capital, enterprise, conception.

THEORY AND HISTORY OF TAXATION

Reference:

Demin, A. V. Legal Procedures of Tax Law: Conception and Peculiarities // Taxes and Taxation. 2010. № 11. URL: https://en.nbpublish.com/library_read_article.php?id=57791

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

About authors

Read the article

Abstract: The article analyzes the conception and peculiarities of legal procedures and their role in the mechanism of taxation. The author follows the procedural conception which views the terms ‘process’ and ‘procedure’ as part and whole.

Keywords: tax, norms, procedure, process, sanction, material, procedural, law, conception.