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Kinds of Indirect Taxes in Canada
Abstract.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:10-11-2018
This article written in Russian. You can find full text of article in Russian here .