Output information "Taxes and Taxation"

Issue was released at: 24-08-2019
Founder: Dr. Danilenko Vasiliy, w.danilenko@nbpublish.com
Publisher: <AURORA GROUP s.r.o.>
Main editor: Vyacheslavovna Peshkova Khristina , , peshkova1@yandex.ru
ISSN: 2454-065X
Contact:
Managing Editor - Zubkova Svetlana Vadimovna
E-mail: info@nbpublish.com
Phone: +7 (966) 020-34-36
Address of the editorial board : Kosicka 52, 82108 Bratislava. Slovakia

Contents

Question at hand
Malkova Y.V. —	P. 1 - 18
ARBITRATION COURT PRACTICE OF TAX DISPUTE RESOLUTION
Meteleva Y.A. —	P. 19 - 30

Basmanov N., Ilin A.V. —	P. 31 - 38
ORGANIZATION AND METHODS OF TAX CONSULTING
Borovikova E.V. —	P. 39 - 50
INFORMATION TECHNOLOGIES IN TAXATION
Tikhonova A.V. —	P. 51 - 63

Contents details

Question at hand

Reference:

Malkova Y.V. — // Taxes and Taxation. – 2019. – № 7. – P. 1 - 18. DOI: 10.7256/2454-065X.2019.7.30481 URL: https://en. nbpublish.com/library_read_article.php?id=30481

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

About authors

Read the article

Keywords: industrial clusters, subsidies, tax incentive, complex tax instruments, special economic zones, preferential tax regimes, territories of advanced development, areas of territorial development, free economic zones, free port

References (transliterated):
Biznesu gotovyat portfeli s pryanikami. Minekonomiki razrabotalo edinuyu politiku dlya l'gotnykh territoriy. [Elektronnyy resurs]-URL: https://www.kommersant.ru/doc/3962470 (Data obrashcheniya 04.08.2019 g.)
Metodicheskie rekomendatsii po realizatsii klasternoy politiki v sub'ektakh Rossiyskoy Federatsii. Utverzhdeny Minekonomrazvitiya RF 26.12.2008 № 20615-ak/d19 // SPS «Konsul'tant Plyus».
Mantaeva E.I., Goldenova V.S. K voprosu o roli promyshlennogo klastera v razvitii regional'noy ekonomiki//Vestnik Volgogradskogo gosudarstvennogo universiteta. Seriya 3: Ekonomika. Ekologiya.-2017.-T. 19.-№ 1 (38).-S. 45-51.
Rasporyazhenie Pravitel'stva RF ot 17.11.2008 № 1662-r «O Kontseptsii dolgosrochnogo sotsial'no-ekonomicheskogo razvitiya Rossiyskoy Federatsii na period do 2020 goda»// SPS «Konsul'tant Plyus».
Federal'nyy zakon ot 31.12.2014 № 488-FZ «O promyshlennoy politike v Rossiyskoy Federatsii» // SPS «Konsul'tant Plyus».
Postanovlenie Pravitel'stva RF ot 31.07.2015 № 779 «O promyshlennykh klasterakh i spetsializirovannykh organizats

ARBITRATION COURT PRACTICE OF TAX DISPUTE RESOLUTION

Reference:

Meteleva Y.A. — // Taxes and Taxation. – 2019. – № 7. – P. 19 - 30. DOI: 10.7256/2454-065X.2019.7.29230 URL: https://en. nbpublish.com/library_read_article.php?id=29230

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

About authors

Read the article

Keywords: Controlled transactions, interdependent entities, transfer prices, market prices, pricing methods, price manipulation, tax audits, unjustified tax benefits, underreporting profits, tax disputes

References (transliterated):
Khavanova I.A. Kategoriya rynochnoy tseny v sovremennom nalogovom prave// Zhurnal rossiyskogo prava. 2016. № 7. S. 96-104.
Perechen' gosudarstv i territoriy, predostavlyayushchiy l'gotnyy nalogovyy rezhim nalogooblozheniya i (ili) ne predusmatrivayushchikh raskrytiya i predostavleniya informatsii pri provedenii finansovykh operatsiy (ofshornye zony), utv. Prikazom Minfina RF ot 13.11.2007 g. № 108n// SPS Konsul'tant Plyus.
Kaftannikov A.A. Transfertnoe tsenoobrazovanie: kommentariy izmeneniy Nalogovogo kodeksa RF// SPS Konsul'tant Plyus. 2011 g. S.1-57.
Soglasno dannomu printsipu tsena v sdelkakh mezhdu vzaimozavisimymi litsami dolzhna byt' analogichnoy tsenam sdelok, zaklyuchaemykh mezhdu nezavisimymi kontragentami.
Postanovlenie AS Moskovskogo okruga ot 23.06.2017 g. po delu № A40-211507/2016// SPS Konsul'tant Plyus; postanovlenie AS Dal'nevostochnogo okruga ot 28.09.2017 po delu № A04-11747/2016// SPS Konsul'tant Plyus; postanovlenie AS Severo-Zapadnogo okruga ot 15.12.2016 po delu № A56-19289/2016// SPS Konsul'tant Plyus; postanovlenie

ARBITRATION COURT PRACTICE OF TAX DISPUTE RESOLUTION

Reference:

Basmanov N., Ilin A.V. — // Taxes and Taxation. – 2019. – № 7. – P. 31 - 38. DOI: 10.7256/2454-065X.2019.7.30536 URL: https://en. nbpublish.com/library_read_article.php?id=30536

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

About authors

Read the article

Keywords: damage claims, ordinary business activities, tax authorities, court costs, loss, violated right, responsibility of the public subject, wrongful acts, arbitrage practice, government authorities

References (transliterated):
Pepelyaev S.G. Kompensatsiya raskhodov na pravovuyu pomoshch' v arbitrazhnykh sudakh / C.G. Pepelyaev.— M.: Al'pina Pablisher, 2016.— 186 c.
Opredelenie Arbitrazhnogo suda Primorskogo kraya ot 27.03.2018 po delu №A51-21676/2017.— URL: http://kad.arbitr.ru/PdfDocument/22522c7d-e37c-4eea-9779-a178330909aa/39503045-1f3b-48d3-945b-cdda71082a8b/A51-21676-2017_20180327_Opredelenie.pdf
Postanovlenie Federal'nogo arbitrazhnogo suda Zapadno-Sibirskogo okruga ot 29.12.2014 po delu №A03-22021/2013.— URL: http://kad.arbitr.ru/PdfDocument/c17b1cd3-5fae-4256-abeb-aaded3034b9f/b0ea190e-d9ff-427f-b010-41f37df6ea15/A03-22021-2013_20141229_Postanovlenie_kassacionnoj_instancii.pdf
Reshenie Arbitrazhnogo suda Primorskogo kraya ot 13.12.2018 po delu №A51-13123/2018.— URL: http://kad.arbitr.ru/PdfDocument/1ad0b5ef-6ef1-4f48-9cb9-b2032f26ddd3/0c6c1410-cb5e-49e6-8e54-642f549fda0c/A51-13123-2018_20181213_Reshenie.pdf
Postanovlenie Sed'mogo arbitrazhnogo apellyatsionnogo suda ot 30.01.2019 po delu №A45-34403/2018.— URL: http://kad.arbitr.ru/Pdf

ORGANIZATION AND METHODS OF TAX CONSULTING

Reference:

Borovikova E.V. — // Taxes and Taxation. – 2019. – № 7. – P. 39 - 50. DOI: 10.7256/2454-065X.2019.7.30348 URL: https://en. nbpublish.com/library_read_article.php?id=30348

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

About authors

Read the article

Keywords: taxation, tax consulting, tax control, competence, professional educational standard, tax legislation, tax dispute, value added tax, corporate property tax, special tax regime

References (transliterated):
Prikaz RANKhiGS pri Prezidente Rossiyskoy Federatsii ot 18.08.2016 № 01-4568 "Ob utverzhdenii obrazovatel'nogo standarta Akademii po napravleniyu podgotovki 38.03.04 Gosudarstvennoe i munitsipal'noe upravlenie». URL: https://www.ranepa.ru/images/standarty/VO/Sobstv_Standarty_VO/38.03.04_GMU.pdf (data obrashcheniya: 27.07.2019)
Pis'mo FNS ot 21.02.2018 № SA-4-9/3514@; Pis'mo FNS ot 20.08.2018 № AS-4-15/16075. URL: http://www.consultant.ru/document/cons_doc_LAW_292356/; http://www.consultant.ru/cons/cgi/online.cgi?req=doc&base=QUEST&n=178849#0661434114116185 (data obrashcheniya: 11.07.2019)
Federal'nyy zakon ot 18.07.2017 № 163-FZ «O vnesenii izmeneniy v chast' pervuyu Nalogovogo kodeksa Rossiyskoy Federatsii». URL:http://www.consultant.ru/document/cons_doc_LAW_220282/ (data obrashcheniya: 17.07.2019)
Prikaz RANKhiGS pri Prezidente Rossiyskoy Federatsii ot 22.05.2019 № 01-3603 «Ob utverzhdenii tem i rukovoditeley vypusknykh kvalifikatsionnykh rabot po napravleniyu podgotovki 38.03.04 Gosudarstvennoe i munitsipal'noe upravlenie»<

INFORMATION TECHNOLOGIES IN TAXATION

Reference:

Tikhonova A.V. — // Taxes and Taxation. – 2019. – № 7. – P. 51 - 63. DOI: 10.7256/2454-065X.2019.7.30591 URL: https://en. nbpublish.com/library_read_article.php?id=30591

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

About authors

Read the article

Keywords: tax relations, information technology, electronic service, automated information system, AIS Tax-3, ASC VAT-2, UGAIC, social network, tax administration, convenience of taxation

References (transliterated):
Yousefi M., Kreuzer O.P., Nykänen V., Hronsky J.M.A. Exploration information systems – A proposal for the future use of GIS in mineral exploration targeting // Ore Geology Reviews. 2019. № 111. DOI: 10.1016/j.oregeorev.2019.103005
Teece D.J. Profiting from innovation in the digital economy: Enabling technologies, standards, and licensing models in the wireless world // Research Policy. 2018. № 47( 8). P. 1367-1387.
Janowski T. Digital government evolution: From transformation to contextualization // Government Information Quarterly. 2015. № 32 (3). P. 221-236.
Mushtaq R., Bruneau C. Microfinance, financial inclusion and ICT: Implications for poverty and inequality // Technology in Society. 2019. № 59.
Nalogovyy kodeks Rossiyskoy Federatsii
Obshchee polozhenie o naloge na tovary i uslugi Singapura
Pravil nalogooblozheniya dokhodov Indii, 1962 god.
Ernest O., Fikayo F., Ogheneovo E. and Ayodeji, J. Design and Develop-ment of an E-Taxation System // European Scientific Journal. 2015. №