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«Taxes and Taxation» (18+)
This journal was published prior to January 1, 2017 in a printed version and had an ISSN number: 1812-8688. Since January 1, 2017 the journal has transitioned to an e-journal, and now carries a new ISSN number: 2454-065X.

¹ 6 (109) (June, 2019)
Published since
2008 year
Frequency
Monthly
ISSN
2454-065X
Index
41895
in "Russian Press"

Output information "Taxes and Taxation"
Issue was released at: 30-07-2019
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
FEDERAL TAXES AND LEVIES COLLECTED FROM ORGANIZATIONS
P. 1 - 9
Question at hand
P. 10 - 21
P. 22 - 32
Tax administration
P. 33 - 38
P. 39 - 49
Contents details
FEDERAL TAXES AND LEVIES COLLECTED FROM ORGANIZATIONS
Reference:
Iarmak S.I. — // Taxes and Taxation. – 2019. – ¹ 6. – P. 1 - 9. DOI: 10.7256/2454-065X.2019.6.30179 URL: https://en. nbpublish.com/library_read_article.php?id=30179
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
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Keywords: VAT, export of services, VAT recovery, tax burden, export stimulation, marketing services, advertising services, IT services, consulting services, indirect taxation
References (transliterated):
Gosudarstvennaya Duma [Elektronnyĭ resurs]: ofits. sayt Gosudarstvennoy Dumy // Internet resurs: https://sozd.duma.gov.ru // Rezhim dostupa: https://sozd.duma.gov.ru/bill/607168-7
Nalogovyy kodeks Rossiyskoy Federatsii. Chast' vtoraya [Elektronnyy resurs] : ot 05.08.2000 N 117-FZ (red. ot 17.06.2019) // Konsul'tant Plyus. – Rezhim dostupa: http://www.consultant.ru/document/cons_doc_LAW_28165/.
Nalogovyy kodeks Rossiyskoy Federatsii. Chast' pervaya [Elektronnyy resurs] : ot 31.07.1998 ¹ 146-FZ : (red. ot 06.06.2019) // Konsul'tant Plyus. – Rezhim dostupa: http://www.consultant.ru/document/cons_doc_LAW_19671/
«Dogovor o Evraziyskom ekonomicheskom soyuze» [Elektronnyy resurs] : (red. ot 15.03.2018) // Konsul'tant Plyus. – Rezhim dostupa: http://www.consultant.ru/document/cons_doc_LAW_163855/.
International Trade Centre [Elektronnyy̆ resurs]: ofits. sayt International Trade Centre (ITC) // Internet resurs: http://www.intracen.org/ // Rezhim dostupa: https://www.trademap.org/Service_SelCountry_TS.aspx?nvpm=1%7
Question at hand
Reference:
Grebeshkova I.A., Mandroshchenko O.V. — // Taxes and Taxation. – 2019. – ¹ 6. – P. 10 - 21. DOI: 10.7256/2454-065X.2019.6.30261 URL: https://en. nbpublish.com/library_read_article.php?id=30261
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Keywords: tax burden, the robotic economy, government regulation, regulation of the tax burden, tax instrument, discount, profit tax, VAT, insurance contributions, performance indicators
References (transliterated):
Aliev B.Kh., Kazimagomedova Z.A., Alimirzoeva Analiz metodik otsenki effektivnosti mekhanizma ustanovleniya nalogovykh l'got v otdel'nykh regionakh // Finansy i kredit. 2015. ¹ 33. S. 40-50.
Byvshev V.A., Mandroshchenko O.V., Mikhaleva M.Yu. Issledovanie vliyaniya otdel'nykh nalogov na finansovye pokazateli investitsionnoy deyatel'nosti malykh predpriyatiy // Audit i finansovyy analiz. 2009. ¹ 6. S.7-13.
Malis N.I. Nalogovaya politika na srednesrochnyy period: optimizatsiya l'got i stimulirovanie investitsiy // Finansovyy zhurnal. 2014. ¹ 3. S. 89-95.
Savel'eva A.V. Gosudarstvennye instrumenty stimulirovaniya investitsiy: nalogovye l'goty // Interekspo Geo-Sibir'. 2012. T. 1. ¹ 3. S. 182-185.
Rossiyskiy statisticheskiy ezhegodnik – 2018 g. [Elektronnyy resurs] / Federal'naya sluzhba gosudarstvennoy statistiki. URL: http://www.gks.ru/bgd/regl/b18_13/Main.htm (data obrashcheniya 19.07.2018).
Grebeshkova I.A. Tendentsii v otsenke nalogovoy nagruzki organizatsiy // Vestnik Finansovogo universiteta. 2017. T.21. ¹ 3 (99). S. 189-193.
Gr
Question at hand
Reference:
Kinsburskaya V.A. — // Taxes and Taxation. – 2019. – ¹ 6. – P. 22 - 32. DOI: 10.7256/2454-065X.2019.6.30303 URL: https://en. nbpublish.com/library_read_article.php?id=30303
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
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Keywords: Cryptocurrency, cryptocurrency operations, mining, means of payment, assets, direct taxation, indirect taxation, object of taxation, tax base, tax control
References (transliterated):
Guidance for a Risk-Based Approach to Virtual Currencies (June 2015). URL: http://www.fatf-gafi.org/publications/fatfgeneral/documents/guidance-rba-virtual-currencies.html (data obrashcheniya: 16.07.2019).
Vnesenie izmeneniy v standarty FATF i zayavlenie FATF po virtual'nym aktivam (2018 g.). URL: http://fedsfm.ru/documents/international-fatf (data obrashcheniya: 16.07.2019).
Guidance for a Risk-Based Approach to Virtual Assets and Virtual Asset Service Providers (June 2019). URL: https://www.fatf-gafi.org/publications/fatfrecommendations/documents/guidance-rba-virtual-assets.html (data obrashcheniya: 16.07.2019).
Nalogovyy kodeks Rossiyskoy Federatsii (chast' vtoraya) ot 05.08.2000 ¹ 117-FZ // Sobranie zakonodatel'stva Rossiyskoy Federatsii. 2000. ¹ 32. St. 3340.
Pis'mo FNS Rossii ot 04.06.2018 ¹ BS-4-11/10685@ «O poryadke nalogooblozheniya dokhodov fizicheskikh lits» (vmeste s Pis'mom Minfina Rossii ot 17.05.2018 ¹ 03-04-07/33234). Dokument opublikovan ne byl. Dostup iz SPS «Konsul'tantPlyus».
Pis'mo FNS Rossii ot 22
Tax administration
Reference:
Kharitonov I.V. — // Taxes and Taxation. – 2019. – ¹ 6. – P. 33 - 38. DOI: 10.7256/2454-065X.2019.6.29815 URL: https://en. nbpublish.com/library_read_article.php?id=29815
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
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Keywords: Taxes, Good faith, General anti-avoidance rule, Tax liability, Tax offence, Tax authorities, Tax system, Tax benefit, Tax planning, Tax evasion
References (transliterated):
Reshenie Suda Evropeyskogo Soyuza ot 21 fevralya 2006 g. po delu C-255/02 «Khalifaks pls», «Lids Permanent Development Servisez Ltd», «Kaunti Uayd Properti Investments Ltd» protiv Natsional'nogo upravleniya tamozhennykh i nalogovykh sborov Velikobritanii // dokument ofitsial'no ne opublikovan. SPS «Garant».
Nalogovyy kodeks Rossiyskoy Federatsii (chast' pervaya): federal'nyy zakon ot 31.07.1998 g. ¹ 146-FZ (red. ot 01.05.2019) // Sobranie zakonodatel'stva RF. 1998. ¹ 31. st. 3824.
Postanovlenie Prezidiuma Vysshego Arbitrazhnogo Suda RF ot 03.07.2012 g. po delu ¹ A71-13079/2010-A17 // Vestnik VAS RF. 2012. ¹ 11.
O primenenii norm Federal'nogo zakona ot 18.07.2017 g. ¹ 163-FZ «O vnesenii izmeneniy v chast' pervuyu Nalogovogo kodeksa Rossiyskoy Federatsii»: pis'mo Federal'noy nalogovoy sluzhby ot 16.08.2017 g. ¹ SA-4-7/16152@ // Ekonomika i zhizn' (Bukhgalterskoe prilozhenie). ¹ 35. 2017.
O rekomendatsiyakh po primeneniyu polozheniy stat'i 54.1 Nalogovogo kodeksa Rossiyskoy Federatsii: pis'mo Federal'noy nalogovoy sluzhby ot 31.
Tax administration
Reference:
Vachugov I.V. — // Taxes and Taxation. – 2019. – ¹ 6. – P. 39 - 49. DOI: 10.7256/2454-065X.2019.6.30381 URL: https://en. nbpublish.com/library_read_article.php?id=30381
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
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Keywords: Tax, Evasion, Tax scheme, Tax authority, Shadow economy, The structure of the shadow, Shadow services, One-day firm, Growth factor, Limitation measures
References (transliterated):
Rayzberg B. A. Sovremennyy ekonomicheskiy slovar' / B. A. Rayzberg, L. Sh. Lozovskiy, E. B. Starodubtseva. – M. : INFRA-M, 1997. – 496 s.
Uklonenie ot uplaty nalogov. Problemy i resheniya: monografiya dlya magistrov, obuchayushchikhsya po programmam napravleniya «Finansy i kredit» / I.A. Mayburov [i dr.]; pod red. I.A. Mayburova, A.P. Kireenko, Yu.B. Ivanova. – M.: YuNITI-DANA, 2013.-383s.
Pis'mo Minfina Rossii ot 15.04.2019 N 03-01-11/26624. Vopros: «O merakh, napravlennykh na vyyavlenie i sokrashchenie tenevogo sektora ekonomiki».
Ukaz Prezidenta RF ot 25.07.2006 N 763 (red. ot 17.06.2019) «O denezhnom soderzhanii federal'nykh gosudarstvennykh grazhdanskikh sluzhashchikh».
https://www.nalog.ru
Bauer V.P., Pobyvaev S.A., Selivanov A.I., Starovoytov V.G. Tenevaya ekonomika: metody otsenki vliyaniya i sokrashchenie masshtabov posredstvom garmonizatsii vzaimodeystviya gosudarstva i biznesa // Bezopasnost' biznesa. 2016. N 5. S. 3-9.
Pis'mo Federal'noy nalogovoy sluzhby ot 16.08.2017 ¹ SA-4-7/16152@ «O vnesenii izmeneniy v chast' pervuyu Na
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