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• The effect of taxation of profit and valude aaded on the choice bet-ween short- and long-lived machinery

  This article addresses the choice between long- and short-lived equipment. The author considers the impact of taxation on this choice. The main choice parameters and the comparative effect of taxation are identified. 1. Брейли Р., Майерс С. Принципы корпоративных финансов / пер. с англ. М., 2004. 2. Губанов ...

• The legal regime of taxation of education organisations in the Russian Federation

  This article considers the features of the regime of taxation of educational organizations in view of the latest changes to the tax law; the author analyses major issues pertaining to specific tax exemptions granted to organizations, pays attention to legal disputes relating to the application of the tax ...

• The institutional aspects of the discrete investment choice at a regional level (through the example of the SEZ in the Kaliningrad region)

  ... the institution of SEZ throughout the latter's existence as well as the conditions of the economic agent activity within the SEZ. With the help of the Devereaux, Griffith model (1999, 2003), which describes the interconnections between the corporate taxation and discrete investment choice, the authors empirically assessed the influence of the SEZ institution on the investment conditions in the region. 1.  Об Особой экономической зоне в Калининградской ...

• Theoretical and methodological problems of tax-related budget set-tlement in the Russian Federation

  ... result (pre-tax profit, taxable profit, retained earnings). Under these conditions, it is hardly possible to estimate unambiguously the tax burden on the taxpayer's activities. Moreover, direct by their economic nature taxes are subject to indirect taxation. 1. Налоговый кодекс РФ. Ч. 1 от 31 июля 1998 года № 146-ФЗ. [Электронный ресурс]. Доступ из справ.-правовой системы «КонсультантПлюс». ...

• The modelling of investment and current costs in investment project evaluation using spreadsheet tables

  ... organizing calculations of investment and current costs of investment project calculations in spreadsheet tables are produced. It is proposed to consider such parameters as the investment payment period, variable cost per unit, starting date of fixed costs, taxation, price growth, etc. The author describes the logic behind the formulas taking into account these parameters. Spreadsheet formulas are proposed. 1. Филобокова Л. Ю., Уланова И. А. Управление материальными ...

• Taxation of Special Economic Zone Residents in Russia: Legal Issues

  This article deals with the system of taxes paid by the residents of special economic zones, tax benefits provided to the residents, and the application of special rules and tax payments procedures in special economic zones on the territory of Russia. The author pays attention to the imperfections of certain legislative formulations decreasing the efficiency of legal regulations. 1. Комментарий к Налоговому кодексу РФ / под ред. Б.   Н. Топорнина   [и др.]. М., 2005. 2. Собрание законодательства...

• Legal regulation of tax privileges for education educations and those involved in educational relations

  ...?type=text®num=Hk0900071#load_text_none_1_ (дата обращения: 01.06.2014). 9. Коммерсант.ru : [сайт]. URL: http://www.kommersant.ru/doc/2395751 (да-та обращения: 01.06.2014). Syubareva I. legal regulation, education, educational organisations, taxation, tax, tax benefits. 139-144

• Matrix Representation of the Kaliningrad Regional Accounts System: Experimental Development and Modelling Prospects

  ... Russian Federation and local budgets], The official website of the Treasury Russia, available at: http://www.roskazna.ru/byudzhetov-subektov-rf-i-mestnykh-byudzhetov/ (accessed 07.11.2014). 15. Buhgalterskij uchet. Nalogooblozhenie. Audit [Accounting. Taxation. Audit], Audit-it-ru, available at: http://www.audit-it.ru/currency/sr_vz.php (accessed 07.11.2014). 16. Federal Customs Service. North-West Customs Administration, available at: http://sztu.customs.ru/index.php?option=com_content&view=article&id=14690: ...

• Country Competitiveness: an Empirical Study

  ... Cambridge. 26. Markusen, J. R. 2013, Putting per-capita income back into trade theory, Journal of International Economics, Vol. 90, no. 2, p. 255—265. 27. Nielsen, S. B., Sørensen, P. B. 1997, On the optimality of the Nordic system of dual income taxation, Journal of Public Economics, Vol. 63, no. 3, p. 311—329. 28. Palmowski, T., Tarkowski, M. 2016, Development of Sea Port in Gdynia, Balt. Reg., Vol. 8, no. 3, p. 49—55. DOI: 10.5922/2079-8555-2016-3-4. 29. Razin, A., Rubinstein, Y. Sadka,...