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 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 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».
...
Water use rights in the agricultural practices of Prussian conditional landowners in the 13—14th centuries
... ‘small gears’), sometimes accompanied by leave to build a barrage across the river. The right to build a watermill applied to erecting a one- or two-wheeled structure, typically encompassed by a plot of land measuring 0.5 to 2 huffen and subject to taxation ranging from two to three marks.
1. Денисов С. А. Прусские нобили на службе у Тевтонского ордена в XIII—XV вв. // Гуманитарные и юридические исследования....
Prospects of the resort tax in Russia
The resort tax is supposed to become a development instrument for the tourist infrastructure. The main idea of the article is to prove that this assumption doesn’t agree either with the experiences of foreign countries or the Russian actual situation. The idea is implemented through the analysis of legislative base of the resort tax implementation, indicators of budgetary performance of tourist taxes abroad as well as the analysis of the current situation and forthcoming changes on the Russian touristic...
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 ...
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
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...
