Налогообложение капитала и поиск ренты
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 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.
This article presents the questions of the application of the patent system of taxation, citation of its strengths and weaknesses. The author gives a comparative analysis of the patent system of taxation and other tax regimes based on both real income, and potential. In addition, the author offers options for taxation of self-employed citizens using the patent system of taxation as an orienting point of solving the problem of forcing out self-employed citizens from the grey market.
The article deals with the problems associated with the current procedure of calculation and payment of personal income tax on transactions with foreign stocks and eurobonds. It justifies the proposal to switch to the calculation of the tax base related to the capital gain on foreign shares and eurobonds by converting the capital gain obtained in foreign currency into rubles at the average exchange rate for the period when the position was maintained. The author proposes to assign brokers with the tax agent status in respect of dividend payments received on foreign stocks provided these stocks were purchased at Russian exchanges. The implementation of these proposals will increase the attractiveness of foreign exchange-denominated securities for private investors and may contribute to the development of the Russian financial market.
Smoking is a problem, bringing signifi cant social and economic costs to Russiansociety. However, ratifi cation of the World health organization Framework conventionon tobacco control makes it possible to improve Russian legislation accordingto the international standards. So, I describe some measures that should be taken bythe Russian authorities in the nearest future, and I examine their effi ciency. By studyingthe international evidence I analyze the impact of the smoke-free areas, advertisementand sponsorship bans, tax increases, etc. on the prevalence of smoking, cigaretteconsumption and some other indicators. I also investigate the obstacles confrontingthe Russian authorities when they introduce new policy measures and the public attitudetowards these measures. I conclude that there is a number of easy-to-implementanti-smoking activities that need no fi nancial resources but only a political will.
One of the most important indicators of company's success is the increase of its value. The article investigates traditional methods of company's value assessment and the evidence that the application of these methods is incorrect in the new stage of economy. So it is necessary to create a new method of valuation based on the new main sources of company's success that is its intellectual capital.