Contents

LEGAL REGULATION OF TAX RELATIONS
Arsenieva, N. V. — On the Question of Declaring Administrative Offences to be Continued in the Sphere of Taxes and Levies

Aperyan, K. M. — Conception and Legal Content of Information in Tax Relations
PREDICTION AND PLANNING IN TAXATION
Akjigitova, A. N. — Planning Taxation of Agricultural Production Cooperatives

Contents details

LEGAL REGULATION OF TAX RELATIONS

Reference:

Arsenieva, N. V. On the Question of Declaring Administrative Offences to be Continued in the Sphere of Taxes and Levies // Taxes and Taxation. 2011. № 2. URL: https://en.nbpublish.com/library_read_article.php?id=58139

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

About authors

Read the article

Abstract: The article is devoted to problematic issues related to assigning administrative offences in the sphere of taxes and levies to the ‘continued’ category. The author of the article pays special attention at some specific features of the administrative offence such as rude violation of rules for maintaining and submitting accounting records.

Keywords: tax, studies of law, administrative offence, lasting, control, violation, accounting, law.

LEGAL REGULATION OF TAX RELATIONS

Reference:

Aperyan, K. M. Conception and Legal Content of Information in Tax Relations // Taxes and Taxation. 2011. № 2. URL: https://en.nbpublish.com/library_read_article.php?id=58140

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

About authors

Read the article

Abstract: Information plays a discrete role in tax relations and possesses specific qualitative properties. Its main goal is to serve the purpose of timely and full return of taxes and levies to the government revenues. The author of the article describes the specific features typical for information in tax relations.

Keywords: tax, information, legal relations, object, signs, activity, consumer, properties, law, the code.

PREDICTION AND PLANNING IN TAXATION

Reference:

Akjigitova, A. N. Planning Taxation of Agricultural Production Cooperatives // Taxes and Taxation. 2011. № 2. URL: https://en.nbpublish.com/library_read_article.php?id=58141

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

About authors

Read the article

Abstract: The article considers the need in legislative recognition of such terms as ‘tax planning’ and ‘the model of tax planning’. The author describes the way to reduce the cases of tax and levy evasion and defines an appropriate for agricultural production way to calculate the tax burden and its optimum amount in relation to GDP.

Keywords: tax, the Code, planning, burden, model, optimization, agricultural, production, minimization, cooperative.