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Edited by: Т. Уляхин Тамбов: ТРОО «Бизнес-Наука-Общество», 2012.
Added: Sep 27, 2012
Парыгина В. А., Тедеев А. А. Налоги. 2010. № 1. С. 11-15.
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.
Added: Oct 9, 2012
Соболева И. В., Ремингтон Т. Ф., Соболев А. С. и др. Политическая теория и политический анализ. WP14. Высшая школа экономики, 2012. № 02.
Added: Sep 26, 2012
Макарова Л. Г. В кн.: Бухгалтерский финансовый учет. М.: Вузовский учебник , 2010. Гл. 14. С. 425-469.
Added: Jul 4, 2012
Arefiev N., Барон Т. Ю. Научные доклады лаборатории макроэкономического анализа. WP12. Высшая школа экономики, 2007. No. 07.
We find optimal capital income tax rate in an imperfectly competitive economy, where some part of recourses is devoted to rent-seeking activity. Optimal tax offsets the difference between marginal social and marginal private return to capital, which is a result of rent seeking, and the difference between the before tax interest rate and the marginal productivity of capital, which arises from imperfect competition.
Optimal capital income tax rate depends neither on other tax rates nor on overall tax burden. Numerically it is close to zero.
Added: Mar 14, 2013
Edited by: Z. Cernak. Vol. 5: Экономические науки. Prague: Education and Science, 2012.
Added: Sep 27, 2012
Андрощук В. В. Налоги и налогообложение. 2009. № 5. С. 59-62.
Added: Feb 2, 2013