Contents

Tax administration
Ulybina, L.K., Isakov, I. Ya. — Tax Stimulation of Investing Activities
TAX CALCULATION AND REPORTING
Arsenieva, N. V. — Crude Violation of Rules of Accounting Calculation and Reporting: the Problems of Qualification
LEGAL REGULATION OF TAX RELATIONS
Akopdjanova, M. O. — Criminal Responsibility of a Tax Agent for a Failure to Fulfill Duties to Transfer Taxes (Levies) to Budget as Well as to Pay the Tax (Levies) Arrears: New Legislation

Contents details

Tax administration

Reference:

Ulybina, L.K., Isakov, I. Ya. Tax Stimulation of Investing Activities // Taxes and Taxation. 2011. № 3. URL: https://en.nbpublish.com/library_read_article.php?id=58239

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Abstract: The article considers the topical issues of improvement of methods used in tax stimulation of investing activities. The author analyzes consequences of the previous tax reforms, in particular, reduction of rates on the corporate profits tax, value-added tax, cancellation of the investment tax deduction and how it influenced the development of the investment process.

Keywords: tax, investments, efficiency, preferences, administration, amortization, credit, value-added tax, profit, the Code.

TAX CALCULATION AND REPORTING

Reference:

Arsenieva, N. V. Crude Violation of Rules of Accounting Calculation and Reporting: the Problems of Qualification // Taxes and Taxation. 2011. № 3. URL: https://en.nbpublish.com/library_read_article.php?id=58240

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

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Abstract: The article researches the problems arising when qualifying a ‘rude violation of rules of accounting calculation and reporting’. The author of the article studies peculiarities of violations related to violation of rules of accounting and tax calculation described by the Article 15.11 of the Administrative Violations Code and the Article 120 of the Tax Code of the Russian Federation. Based on the analysis of mentioned above legal norms the author points out the need in a clear differentiation between the terms ‘rude violation of rules of accounting calculation and reporting’ and ‘rude violation of rules of income, expenditure and taxable items accounting’ and suggests a list of activities composing the mentioned above violations.

Keywords: studies of law, violation, rules, accounting, tax, report, responsibility, administration, tax, the Code.

LEGAL REGULATION OF TAX RELATIONS

Reference:

Akopdjanova, M. O. Criminal Responsibility of a Tax Agent for a Failure to Fulfill Duties to Transfer Taxes (Levies) to Budget as Well as to Pay the Tax (Levies) Arrears: New Legislation // Taxes and Taxation. 2011. № 3. URL: https://en.nbpublish.com/library_read_article.php?id=58241

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

About authors

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Abstract: Tax crime is one of the main threats for Russia’s economic safety. As practice shows, the majority of tax crimes is committed through a failure to perform duties of a tax agent. This is he problem the article is devoted to. The author also suggests certain ways to improve the existing law on this matter.

Keywords: studies of law, tax, agent, responsibility, crime, legislation, the Code, budget, levy, deficiency.