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«Taxes and Taxation» (18+)
This journal was published prior to January 1, 2017 in a printed version and had an ISSN number: 1812-8688. Since January 1, 2017 the journal has transitioned to an e-journal, and now carries a new ISSN number: 2454-065X.

¹ 5 (109) (May, 2019)
Published since
2008 year
Frequency
Monthly
ISSN
2454-065X
Index
41895
in "Russian Press"

This issue is currently being formed. All articles presented on this page have already been included in this issue, are considered published, and will remain unchanged in the final version of the issue along with other metadata of the articles.
Founder: Danilenko Vasiliy Ivanovich, w.danilenko@nbpublish.com
Main editor: Vyacheslavovna Peshkova Khristina , , peshkova1@yandex.ru
Contents
Question at hand
P. 1 - 12
Tax administration
P. 13 - 19
Question at hand
P. 20 - 34
FEDERAL TAXES AND LEVIES COLLECTED FROM ORGANIZATIONS
P. 35 - 44
Contents details
Question at hand
Reference:
Andreeva A.N. — // Taxes and Taxation. – 2019. – ¹ 5. – P. 1 - 12. DOI: 10.7256/2454-065X.2019.5.29542 URL: https://en. nbpublish.com/library_read_article.php?id=29542
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Keywords: VAT, tax burden, tax system, tax rate, federal budget, tax revenue forecast, GDP, inflation, indexing, indirect taxation
References (transliterated):
Bederdinov T.I., Savosik D.A. Povyshenie NDS-ob'ektivnaya neobkhodimost' Pridneprovskiy nauchnyy vestnik. 2018. T. 12. ¹ 2. S. 039-044.
Zemlyakova A.V. Povyshenie naloga na dobavlennuyu stoimost' // Nauchnyy vestnik Yuzhnogo instituta menedzhmenta. 2018. ¹ 2 (22). S. 31-36.
Timoshenko V.A. Sovershenstvovanie kontrolya za ischisleniem i uplatoy NDS na baze "ASK NDS-2" Pravo i ekonomika. 2017. ¹ 11 (357). S. 61-65.
Otchet po forme N 2-NK «Otchet o rezul'tatakh kontrol'noy raboty nalogovykh organov (svedeniya o provedenii kameral'nykh i vyezdnykh proverok)»
Pinskaya M.R., Tikhonova A.V. Nalogovo-byudzhetnaya politika Rossiyskoy Federatsii: otvety na glavnye voprosy // Regional'naya ekonomika: teoriya i praktika. 2017. T. 15. ¹ 9 (444). S. 1689-1709.
Strigaleva D.S. Staryy novyy NDS: problemy perekhoda na stavku NDS 20% v 2019 godu Sovremennye aspekty ekonomiki. 2018. ¹ 12 (256). S. 160-165.
Ruseykina N.S. POVYShENIE STAVKI NDS: KAKIE POSLEDSTVIYa NAS OZhIDAYuT? Vektor ekonomiki. 2018. ¹ 12 (30). S. 121.
Dal'chenko E.A., Poda D
Tax administration
Reference:
Stroiteleva V.A. — // Taxes and Taxation. – 2019. – ¹ 5. – P. 13 - 19. DOI: 10.7256/2454-065X.2019.5.30037 URL: https://en. nbpublish.com/library_read_article.php?id=30037
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Keywords: digitalization, VAT, tax administration, indirect taxes, tax liability, modern Russia, federal budget, GDP, tax yield, federal tax
References (transliterated):
Alimirzoeva, M.G. Nalog na dobavlennuyu stoimost' i ego rol' v formirovanii dokhodov byudzheta / M.G. Alimirzoeva B.Kh. Aliev, K.R. Malikova // Fundamental'nye issledovaniya. – 2017. – ¹ 7. – S. 92-96.
Bashkirova, N.N. Analiz sotsial'no-ekonomicheskikh posledstviy reformirovaniya NDS / N.N. Bashkirova, S.R. Eshtieva // Problemy analiza riska. – 2017. – T. 14. – ¹ 4. – S. 14-23.
Gashenko, I.V. Avtomatizatsiya nalogovogo administrirovaniya s pomoshch'yu interneta veshchey: za i protiv s pozitsiy ekonomicheskoy effektivnosti / I.V. Gashenko, Yu.S. Zima // V sbornike: Sistemnyy analiz v ekonomike-2018 Sbornik trudov V Mezhdunarodnoy nauchno-prakticheskoy konferentsii-biennale. Pod obshchey redaktsiey G.B. Kleynera, S.E. Shchepetovoy. – 2018. – S. 479-482.
Gashenko, I.V. O prakticheskikh problemakh vzaimodeystviya nalogovykh i pravookhranitel'nykh organov pri provedenii nalogovykh proverok v rostovskoy oblasti / I.V. Gashenko, V.A. Stroiteleva // Finansovoe pravo i upravlenie. – 2016. – ¹ 2. – S. 118-123.
Zhenak, A.E. Nalogovoe administrirovanie i za
Question at hand
Reference:
Sheina E.G., Astanakulov O.T. — // Taxes and Taxation. – 2019. – ¹ 5. – P. 20 - 34. DOI: 10.7256/2454-065X.2019.5.30088 URL: https://en. nbpublish.com/library_read_article.php?id=30088
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
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Keywords: crowdinvesting, financial and investment mechanism, crowdfunding platform, innovative enterprises, sources of financing, advanced development economy, attraction of financial resources, investment attractiveness, crowdfunding, borrowed resources
References (transliterated):
Dvoryadkina E.B. (2012). Evolyutsionnyy podkhod k issledovaniyu uslug kreditnykh organizatsiy v regione // Izvestiya Ural'skogo gosudarstvennogo ekonomicheskogo universiteta. ¹ 2 (40). S. 79-82.
Ivanitskiy V.P., Tat'yannikov V.A. (2018). Informatsionnaya assimetriya na finansovykh rynkakh: vyzovy i ugrozy//Ekonomika regiona. Tom 14. ¹4. S. 1156-1167. DOI: 10.17059/2018-4-8.
Khau Dzh. (2012). Kraudsorsing. Kollektivnyy razum – budushchee biznesa. Per. s angl. – Moskva: Al'pina Pablisher. 205 s.
Milovidov V.D. (2013). Assimetriya informatsii ili «simmetriya zabluzhdeniy»? // Mirovaya ekonomika i mezhdunarodnye otnosheniya. ¹ 3. S. 45-53.
Moss A. Chto takoe kraudfanding? / A. Moss // Portal kraud-servisov [Elektronnyy resurs]. (2012). Rezhim dostupa: http://crowdsourcing.ru/article/what_is_the_crowdfunding, svobodnyy.
Kuznetsov V.V. (2017). Kraudfanding: aktual'nye voprosy regulirovaniya / V.V. Kuznetsov // Den'gi i kredit. ¹ 1. S. 65-73.
Bozhor Yu.A. Kraudfanding [Elektronnyy resurs]. (2018). Rezhim dostupa: http://www.cbr.ru/Stat
FEDERAL TAXES AND LEVIES COLLECTED FROM ORGANIZATIONS
Reference:
Timoshina T.A. — // Taxes and Taxation. – 2019. – ¹ 5. – P. 35 - 44. DOI: 10.7256/2454-065X.2019.5.30084 URL: https://en. nbpublish.com/library_read_article.php?id=30084
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
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Keywords: VAT, tax deductions, VAT refund, cameral inspection, illegal refund, bill of exchange scheme, one-day firm, ASK VAT-2, tax control, evasion schemes
References (transliterated):
Savina L.L., Korableva D.I. Problemy nezakonnogo vozmeshcheniya nalogov na dobavlennuyu stoimost' v Rossii // Problemy sovremennoy nauki i obrazovaniya. 2017. ¹ 13 (95). S. 71-75.
Efremova E.S. Otvetstvennost' za nezakonnoe vozmeshchenie NDS iz byudzheta dolzhna byt' osoboy // Nalogovaya politika i praktika. 2016. ¹ 6 (162). S. 64-67.
Panskov V.G. Izmenenie poryadka zachisleniya sredstv NDS: vvedenie NDS-schetov // Vestnik AKSOR. 2015. ¹ 3 (35). S. 17-18.
Belousov D.M. Rassledovanie nezakonnogo vozmeshcheniya naloga na dobavlennuyu stoimost' iz federal'nogo byudzheta // Zakonnost'. 2015. ¹12. S. 63-68.
Lakhmanov R., Krylov M. «Nalogoviki rasskazali, kak oni vyyavlyayut fakty nezakonnogo vozmeshcheniya NDS iz byuzheta» // Rossiyskiy nalogovyy kur'er. 2015. ¹9. S.33-34.
Bushueva I. «Kakie dokumenty nalogoviki zaprosyat v ramkakh kameral'noy proverki» // Rossiyskiy nalogovyy kur'er. 2015. ¹21. S.15-22.
Razumova I. «Vozvrashchaem NDS iz byudzheta, ili Chto nuzhno znat' o «kameralke» // Nalogovyy uchet dlya bukhgaltera. 2015. ¹4. S. 70-71.
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