Main elements of taxation in the conditions of the development of digital economy
The purpose of this article is to consider the main elements of taxation in a digital economy. On the base of the analysis, it was concluded that in conditions of digital economy, the development of information resources would provide a concretization of the provisions of the main elements of taxation and optimize the emergence and pursuance of the constitutional duties to pay taxes, as well as the calculation of tax amounts. The main provisions and conclusions can be used in scientific and practical activities when considering the issues of the legal construction of taxes.
Тhe objects of the tax control in Russia and China are the same. But the instruments used by these countries are different.
At first In China the tax control is more extensive. Secondly the responsibility in China is more strict than in Russia.
At the same time notions and theory of tax control seems to be more developed in Russia. Russian legislation is codified. However it’s much less effective even if in Russia there are much more instruments of tax control.
As the result in the perspective of BRICS on the first steps of its creation we can adopt the strongest features of the other BRICS countries to improve the law systems.
The collection contains scientific articles of the international scientific-practical conference "State Administration and Public Service: Yesterday, Today, Tomorrow in the Context of E-Government and the Digital Economy", held at the Higher School of Public Administration (HSAA) of MV Lomonosov Moscow State University in the framework of the XIV NAUKA Science Festival 0+ (October 11-13, 2019). The materials of the collection reflect the results of research conducted by undergraduates of the first and second courses of the Higher School of Public Administration. This scientific publication will be useful to undergraduate students, undergraduates, researchers, and everyone interested in the current state and development trends of the theory of public service, public administration and management, as well as their practice in modern conditions of digitalization of public life.
The purpose of the paper is to demonstrate the specificity of application of the legislation on taxes and duties of the Russian Federation in the area of taxation of precious metals. On the basis of court practice author makes the conclusion that the objects of taxation in accordance with the tax on mineral extraction in the extraction of precious metals are concentrates and other products containing precious metals.
The article deals with one of the most complex issues of the theory of tax law. The author reveals the concept of "legal construction of taxes", analyses the elements thereof. The article draws attention to the analysis and delimitation of neighboring and similar concepts such as "elements of taxation" and others.
Key words: legal construction of taxes and charges, elements of taxes and charges, elementary composition of taxes and charges, dynamic elements of taxes.
This collection contains reports presented by the participants for taking part in the Annual International Conference "Evolution of the World Trade System: problems and prospects". The Conference was held in Saint Petersburg on October 29-30, 2015.
From a practical perspective, any fiscal system used in the world falls into either of the two major categories: concessions (also widely known as a royalty + taxes or R + T) and contracts (also referred to as production sharing agreements or PSA).
Each system has multiple types and variations, and some of them use their own specific terminology as a result of certain conceptual, historical, and geographic variances. However, the difference in concepts boils down merely to a difference in the choice of words to describe very similar economic processes. Their most significant differences could be tracked in the legal sphere because the acquisition of ownership right by mineral producers to their mineral production is a highly indicative factor. However, from the economic perspective, specifically, in terms of cash flow generation associated with each individual system, those differences appear noncritical. Below follows a flowchart of basic equations in a typical R + T tax system. ...
The legal strategy of the future is reached in daily law-enforcement practice of China. The analysis within comparative jurisprudence is in many respects predetermined by its functions which are setting target orientation and vectors of studying, comparison, an assessment. Problems of legal distinctions of Russia and China from the point of view of opportunities of their overcoming are obvious. In this context it is possible to speak about distinctions, and not only about temporary and long-term, but also about the ineradicable.
Certainly, the emphasis on comparison only laws leaves other phenomena of legal life in a shadow: sources of law, state institutes, legal establishments, application of law, legal education and science. Obviously, it is necessary to carry that is a question not of an one-stage look, and of difficult informative process of its intensive development to the positive moments of the carried-out analysis of the current legislation of China.
Beer was the drink of choice in many ancient societies and throughout the past centuries in large parts of the world. Right now, it is globally by far the most important alcoholic drink, in volume and value terms. The largest brewing companies have developed into global multinationals. The beer market is characterized by strong growth in emerging economies, by a substantial decline of (per capita) beer consumption in traditional markets, and a shift to new products. There has been a strong interaction between governments (politics) and markets (economics) in the beer industry. For centuries, taxes on beer or its raw materials were a major source of tax revenue for governments. Governments have also regulated the beer industry for reasons related to quality, health, and competition. The beer market is not only an interesting sector to study in itself but also yields important general economic insights. This book is the first economic analysis of the beer market and brewing industry. It comprises a comprehensive and unique set of economic research and analysis on the economics of beer and brewing. The various chapters cover economic history and development, demand and supply, trade and investment, geography and scale economies, technology and innovation, health and nutrition, quantity and quality, industrial organization and competition, taxation and regulation, and regional beer market developments.
The article is devoted to a particular form of freedom of assembly — the right to counter-demonstrate. The author underlines the value of this right as an element of democratic society, but also acknowledges the risk of violent actions among participants of opposing demonstrations. Due to this risk, the government may adopt adequate measures restricting the right to counter-demonstrate, certain types of which are analyzed in this paper.
Development of standards of international controllability is reviewed in the article. Institutional approach is applied to development of international legal regime of Energy Charter. Definition of controllability is connected to development of international standards of dispute settlement, which are described in the article in detail. In connection with controllability, Russian interest, defense of investment in European Union and ecological investment encouragement, is reviewed in the article.
мировое управление и управляемость, Мировая экономика, международное экономическое право, энергетическая хартия, International control and controllability, International economics, international economic law, Energy Charter
международное частное право; недвижимость; ; школа бартолистов; бартолисты; теория статутов; статуарная теория/