Eng During last 365 days Approved articles: 2075,   Articles in work: 296 Declined articles: 803 

Back to contents

Taxes and Taxation

Kinds of Indirect Taxes in Canada
Chernov Konstantin Vladimirovich

lawyer at EnergoConsalt Company

115419, Russia, g. Moscow, pr-d 2 Verkhnii Mikhailovskii, 8





This article is devoted to the analysis of the regulation of different kinds of indirect taxes in Canada and their comparison to similar Russian taxes. Chernov focuses on the legal regulations and other sources that regulate the relations between the state and indirect taxpayers in Canada as well as implementation of similar indirect taxes in Russia. Moreover, the author provides an analysis of the regulation of similar indirect taxes in the EU countries and describes the positions of international organisations in relation to particular kinds of indirect taxes. Within the framework of this research, the author has used general research, analytical, deductive, inductive and comparative methods. The rationale of this research is caused by the fact that regulation of indirect taxation in Canada is understudied by Russian scientists and practical lawyers. At the same time, Canadian taxation system is recognized as the best one in the world every year. The combination of aforesaid circumstances prove that Canadian experience is important and can be used in Russia.

Keywords: legal regulations, comparative analysis, state, regulation, indirect tax, tax, Canada, taxpayer, European Union, EU countries



Article was received:


Review date:


Publish date:


This article written in Russian. You can find full text of article in Russian here .

Boadway R., Watts R.L. Fiscal Federalism in Canada, the USA, and Germany. Queens University. 2004. P. 1-2.
International Monetary Fund. A Fair and Substantial Contribution by the Financial Sector: Final Report for the G-20. Washington, DC. 2010. P. 21.
Keen V., Krelove R., Norregaard K. Policy Forum: The Financial Activities Tax. Canadian Tax Journal. No. 64. 2016. P. 396.
HMRC Internal Manual. Insurance Premium Tax. 2016. Rezhim dostupa: https://www.gov.uk/hmrc-internal-manuals/insurance-premium-tax/ipt03150 (data obrashcheniya 02 maya 2018 goda).
Natsional'noe reitingovoe agentstvo. Strakhovoi rynok Rossii v 2017 godu. Analiticheskii obzor. S. 4.
Korbut A. Vyzhivut tol'ko 200 strakhovykh kompanii. Gazeta Izvestiya. 2016. Rezhim dostupa: https://iz.ru/news/605059 (data obrashcheniya 02 maya 2018 goda).
Murray B. Excise Tax & Insurance Premiums. Canadian GST Monitor. No. 245. 2008. P. 5.
Aver'yanova M.V. Nuzhno li v Rossii vvodit' nalog na strakhovuyu premiyu? Rossiiskoe predprinimatel'stvo 8 (2). 2011. S. 147-148.
Chudinov S.A. Nalogooblozhenie strakhovoi deyatel'nosti v zarubezhnykh stranakh. M.: Ankil, 2012.
IATA. List of Ticket and Airport Taxes and Fees. IATA.2018. P. 325-338.
Smith C. Air Transportation Taxation: The Case for Reform. Journal of Air Law and Commerce. No. 75. 2010. P. 918.
Smith C. P. 919.
Air Canada. The Aviation Industry as an Economic Enabler. 2015. Rezhim dostupa: https://www.aircanada.com/content/dam/aircanada/portal/documents/PDF/media/aviation_industry_economic_enabler.pdf (data obrashcheniya 05 maya 2018 goda)
IATA. List of Ticket and Airport Taxes and Fees. IATA.2018. P. 906-911.
Dawson D., Greene S. The Future of Canadian Air Travel: Toll Booth or Spark Plug? 2012. P.1-2. Rezhim dostupa: https://sencanada.ca/content/sen/Committee/411/trcm/rep/rep05jun12-e.pdf (data obrashcheniya 05 maya 2018 goda).
Keen M., Strand J. Indirect Taxes on International Aviation. IMF Working Paper. No. WP/06/124. 2006. P. 7-12.
Raboy M. Cultural Sovereignty, Public Participation and Democratization of the Public Sphere: the Canadian Debate on the New Information Infrastructure. / National Information Infrastructure Initiatives: Vision and Policy Design / by Wilson E., Kahin B. Cambridge: MIT Press. 1997. P. 193-195.
Ofitsial'nyi sait Agentstva po dokhodam Kanady. Rezhim dostupa: https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/etsl64/2018-list-vehicles-associated-tax-rates.html (data obrashcheniya 21 iyunya 2018 goda).
Ort K., Treff K. Finances of the Nation 2010. Toronto: Canadian Tax Foundation, 2011. P. 128.
Gabler N., Katz D. Contraband Tobacco in Canada: Tax Policies and Black Market Incentives. British Columbia: Fraser Institute, 2010. P. 11.
Ort K., Treff K. Finances of the Nation 2010. Toronto: Canadian Tax Foundation, 2011. P. 129.