|
Library
|
Your profile |
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.|
Taxes and Taxation
Reference:
Ignatiev, D. V.
Theoretical Concepts of the Relation Between
Taxable Bases of Particular Taxes
// Taxes and Taxation.
2013. ¹ 6.
P. 440-450.
URL: https://en.nbpublish.com/library_read_article.php?id=62996
Ignatiev, D. V. Theoretical Concepts of the Relation Between Taxable Bases of Particular TaxesAbstract: The author of the article proves the need in developing the administrative mechanism of taxable bases as a very important element of taxation. According to the author of the article, the most important factor of building a taxation system should be the provision of guarantees for interaction and interdependence of taxable bases within the entire framework of existing taxes. It is strongly advised to form a taxation system that would be based on the principle of unification of taxable bases of related taxes. Issues about unification of taxable bases are being discussed from the point of view of efficiency of tax administration. Keywords: Taxes and taxation, base, administration, system, politics, control, management, unification, improvement, mechanism.
This article can be downloaded freely in PDF format for reading. Download article
This article written in Russian. You can find original text of the article here . References
1. Alekseev M., Sinel'nikov S. Problemy nalogovoy sistemy Rossii: teoriya, opyt, reforma. Tom 1. Institut ekonomiki perekhodnogo perioda. Nauchnye trudy ¹ 19R. Moskva, 2000. URL: http://www.budgetrf.ru/Publications/Analysis/iet/an_iet_250902/an_iet_250902080.htm (data obrashcheniya: 30.01.2010);
2. Goncharenko L.I. Metodologiya nalogooblozheniya i nalogovogo administrirovaniya kommercheskikh bankov Rossii. Aftoref. dis. … dok. ekon. nauk. Moskva, 2009. 43 s.; 3. Il'in A.V. Vzaimosvyazannoe nalogooblozhenie: voprosy teorii i praktiki. Finansy, 2003, ¹ 12; 4. Kallistova Yu.I. Pribyl' kak ob'ekt nalogooblozheniya i istochnik platezhey organizatsiy v byudzhet. Dis. … kand. ekon. nauk. Moskva, 2002. 217 s.; 5. Osnovnye napravleniya nalogovoy politiki, odobreny na zasedanii Pravitel'stva RF (protokol ot 02.03.2007 ¹ 8); 6. Polezhaev V.A. O raznovektornoy modeli nalogooblozheniya. Finansy, 2004, ¹ 9; 7. Tverdokhlebov V.N. Finansovye ocherki vyp. I – Petrograd: 1916 g. S. 147; 8. Tipalina M.V. Realizatsiya nalogovoy politiki gosudarstva v oblasti nalogooblozheniya pribyli. Dis. … kand. ekon. nauk. Moskva, 2007. 181 s |
© 1998 – 2024 Nota Bene. Publishing Technologies. NB-Media Ltd.
Eng
