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Проблемы в области налогообложения прибыли организаций в Республике Казахстан и возможности применения российского опыта для их решения
Аудиторские ведомости. 2015. № 9. С. 81–91.
Ivanov A.
Language:
Russian
Keywords: налогообложение
Khorkina N., Стрелец П. С., Смирнова В. С., Вопросы государственного и муниципального управления 2026 № 1 С. 170–202
The article presents the analysis of public policy mechanisms for regulating the electronic cigarette market, as used in developed countries. The paper examines foreign experiences of managerial decisions aimed at reducing the prevalence of electronic cigarettes among populations in diff erent countries (including administrative, economic, informational and educational mechanisms); their costs and benefi ts are ...
Added: March 12, 2026
Канищева Н. А., Окомина Е. А., Leevik Y., В кн.: Практики менеджмента в российских компаниях. Том 3Т. 3.: М.: Издательский дом НИУ ВШЭ, 2025. С. 57–68.
The Migre Group, which includes Evolyutsiya Biznesa LLC and Maxim Yuryevich Anishchenko, an individual entrepreneur, produces microgreens in Veliky Novgorod. In 2023, the company moved to the Transvit technology park, receiving tax incentives. At the end of the year, Migre received a long-term partnership offer from a St. Petersburg restaurant chain. Maxim Anishchenko plans to ...
Added: February 23, 2026
Ахмадеев Р. Г., Kosov M., Агапова А. А. et al., М.: Общество с ограниченной ответственностью "Издательство "Юнити-Дана", 2023.
В учебнике представлены теоретические основы и прикладные аспекты налогообложения доходов и имущества физических лиц в Российской Федерации. Особое внимание уделено основным элементам налогообложения на основе изучения практических кейсов и с учетом специфики формирования порядка взимания и уплаты налогов физическими лицами.
Для студентов высших учебных заведений (бакалавриата, магистратуры, специалитета) по направлениям подготовки «Экономика», «Менеджмент», «Государственное и муниципальное ...
Added: October 22, 2025
Khusainov G., Юридическая наука 2025 № 8 С. 300–306
The article is devoted to the study of the phenomenon of legal nihilism in the crypto community, its historical origins, modern manifestations and ways to overcome it. The author analyzes the contradiction between the ideals of decentralization and anonymity underlying cryptocurrencies and the need for legal regulation in the context of the mass distribution of ...
Added: October 1, 2025
Gleb P., Гао Ю., Право и политика 2020 № 3 С. 8–18
The subject of this research consists in the analysis of the experience of the People's Republic of China (PRC) on reform of the system of taxation of oil and natural gas extraction, which can present significant interest for Russian executive branch and researchers in the conditions of reform of Russian natural resource legislation, as well ...
Added: September 15, 2024
Khorkina N., Chetaeva K., Шпеко А. Д., Вопросы государственного и муниципального управления 2024 № 2 С. 183–210
The article is devoted to the analysis of public policy measures to promote the principles of healthy eating the population, which has become an integral part of the daily activities of public authorities and local governments in many developed countries. The authors identify the key determinants of people's dietary patterns; foreign experience of effective management ...
Added: May 6, 2024
Lyutova O. I., Актуальные проблемы российского права 2023 № 7 С. 62–70
The article deals with the modern problems of the development of legal regulation of tax administration, as well as the transformation of the content of the duties of taxpayers in the conditions of intensification of the use of artificial intelligence technology. It is noted that given the ambiguity of the normative and doctrinal understanding of ...
Added: July 19, 2023
Ponamorenko V., Насырова Г. А., Кодашева Г. С. et al., Уголь 2022 № 4 С. 61–66
The publication addresses the impact of cryptocurrency mining on the energy security of the Republic of Kazakhstan and the Russian Federation, two of the top three countries in the world in terms of cryptocurrency mining. The article analyzes statistical data that reflect the dynamics of increasing cryptocurrency mining in the Republic of Kazakhstan and the ...
Added: January 29, 2023
Пономарева К. А., Вестник Московского университета. Серия 26: Государственный аудит 2022 № 2 С. 16–25
The article discusses the proposals of international organizations on the reform of transfer pricing rules. Both at the UN level and at the OECD level, very active activities are being carried out to develop new legal concepts and profit taxation methodology in the context of globalization. Some features of the approaches of these two organizations ...
Added: January 10, 2023
Tiutiuriukov V., В кн.: Мировая экономика в период больших потрясений.: М.: ИНФРА-М, 2022. Гл. 17 С. 446–474.
Налогообложение в современном мире ...
Added: October 24, 2022
Ахмадеев Р. Г., Балихина Н. В., Kosov M., М.: Общество с ограниченной ответственностью "Издательство "Юнити-Дана", 2020.
Представленный материал учебника объединен в два раздела - "Финансы корпораций" и "Налогообложение корпораций".
В первом разделе содержится материал, раскрывающий теоретические основы и практические вопросы функционирования финансов корпораций. Дается общая характеристика финансов организаций как элемента финансовой системы, рассматривается развитие этой экономической категории в современных условиях хозяйствования, раскрываются понятия "финансовые ресурсы", "капитал", "обязательства". Особое внимание уделяется современным методам ...
Added: October 30, 2021
Blanton R., Fargher L., Feinman G. et al., Current Anthropology 2021 Vol. 62 No. 1 P. 77–100
We demonstrate that good government, similar to modern liberal democracies, emerged apart from Western history or influence. This finding is counter to the conventional understanding that democratic state building is an expression of Western-inspired modernity. Yet, we argue, irrespective of cultural context or time period, good government policies and practices will be instituted when revenues ...
Added: October 23, 2021
Kosov M., Финансы и кредит 2019 Т. 25 № 1 (781) С. 55–69
Objectives The purpose is to investigate offshore financial centers and zones, offer options to decrease the elements of the shadow economy in financial offshore centers, and increase cash inflow to tax authorities of the Russian Federation.
Methods The study draws on the overview of academic literature, synthesis and analysis of obtained information, comparison, formalization and specification.
Results The paper offers ...
Added: August 18, 2021
Саломатин Ю. В., Бизнес. Общество. Власть 2020 № 38 С. 69–73
В данном материале рассматривается целесообразность введения прогрессивной шкалы налогообложения на территории Российской Федерации, рассматривается зарубежный опыт и даются рекомендации. В условиях экономического кризиса категория налогов становится определяющей в условиях взаимодействия государства и бизнеса: ставится вопрос ребром о социальной справедливости и распределении благ, когда крупный бизнес остается на плаву, а МСП являются наиболее пострадавшими субъектами в ...
Added: February 2, 2021
Головченко О. Н., В кн.: Правовое регулирование бизнеса в интернете: новые реалии.: М.: КноРус, 2018. С. 63–70.
В статье рассмотрены особенности налогообложения субъеков электронной коммерции. ...
Added: January 13, 2021
Головченко О. Н., Финансовое право 2019 № 2 С. 24–27
The article is devoted to the problematic issues of taxation of e-commerce entities operating in the territory of the Russian Federation. The tax duty of e-commerce entities is considered not only in relation to Russian organizations, but also foreign organizations, individuals who, receiving income using the Internet, are obliged to calculate and pay taxes, according ...
Added: January 13, 2021
Arakelova M., Колесникова Ю., Налоговые споры 2016 № 8
Федеральный закон от 03.07.2016 № 244-ФЗ вводит понятие электронных услуг, облагаемых НДС. Компаниям, оказывающим такие услуги или участвующим в их оказании, необходимо подготовиться к изменениям заранее. В статье вы найдете практические шаги по подготовке к новому порядку налогообложения, который начнет действовать с 1 января 2017 г. ...
Added: December 23, 2020
Kopina A. A., Tsindeliani I. A., Anisina K. T. et al., Utopia y Praxis Latinoamericana 2019 No. 24 (5) P. 129–137
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 ...
Added: December 23, 2020
Хаванова И. А., Финансовое право 2020 № 9 С. 41–46
The article is devoted to the theoretical and practical aspects of changing and terminating international tax treaties of the Russian Federation with so called transit jurisdictions (Cyprus, Malta and Luxembourg). The corresponding changes of tax policy in respect to passive income (interest and dividend) were envisaged in the list of assignments given by the President ...
Added: November 5, 2020
Хаванова И. А., Финансовое право 2020 № 8 С. 34–38
The object of this article is the tax aspects of industrialization in the process of formation of new type economies. The author draws attention to the fact that drastic changes in the Civil law driven by digitalization were not supported by the Tax Code of the Russian Federation. As its stated in the article this ...
Added: October 28, 2020
Хаванова И. А., Экономика. Налоги. Право 2020 № 4 С. 140–147
In the framework of declared by the Ministry of Education of Russia competition for grants for creation and development, within the national project “Science”, research centers of the world level it is important to develop scientific and technical direction “Intelligent transportation and telecommunication systems, study and effective exploitation of the Geosphere of the Earth and ...
Added: October 27, 2020