TAX SYSTEMS OF THE FOREIGN STATES
Reference:
Margaryan R. —
Problems and Prospects of the Property Taxation in the Republic of Armenia
// Taxes and Taxation.
– 2019. – ¹ 1.
– P. 1 - 6.
DOI: 10.7256/2454-065X.2019.1.28721 URL: https://en. nbpublish.com/library_read_article.php?id=28721
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Review:
The subject of the research is the cadastral valuation of the lands, buildings and constructions in the Republic of Armenia. The cadastral valuation is what lies at the bottom of the real estate taxation system. Reliable and accurate information about the cost of a real estate unit or piece as well as tax correlations as a result of the cadastral valuation is the basis of faithful relations and mutual trust between property owners or users. Implementation of amendments and multiple differenation of factors and coefficients during the cadastral valuation make the actual price of rateable property and is an essential part of state property relations policy. The main research methods used by the author in this research include mathematical modelling in economics and comparison method that help to discover differences and similarities of the aforesaid phenomena and subjects. The main conclusion of this research is that it is necessary to select pricing factors and to calculate the degree of their influence using software application. Compared to the individual approach, this approach of course creates more risk of errors because it is more difficult to consider pricing factors with the minimal influence, therefore it is important to have a good base of reliable data purchased or placed on the open market.
Keywords:
tax system, state registration of law, taxation, State Cadastre, property rights, mass valuation, territory-assessment zone, base value, cadastral valuation, Real estate
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TAXATION OF PHYSICAL PERSONS
Reference:
Imanshapieva M.M. —
// Taxes and Taxation.
– 2019. – ¹ 1.
– P. 7 - 24.
DOI: 10.7256/2454-065X.2019.1.28795 URL: https://en. nbpublish.com/library_read_article.php?id=28795
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Keywords:
taxes, budget, regulation, base, benefits, land, property, debt, administration, control
References (transliterated):
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TAX CALCULATION AND REPORTING
Reference:
Sungatullina R.N., Klinova E.A. —
// Taxes and Taxation.
– 2019. – ¹ 1.
– P. 25 - 37.
DOI: 10.7256/2454-065X.2019.1.28503 URL: https://en. nbpublish.com/library_read_article.php?id=28503
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Keywords:
tax, profit, accounting profit, current income tax, permanent differences, temporary deductible differences, temporary taxable differences, tax accounting, accounting statements, tax reporting
References (transliterated):
Nalogovyy kodeks Rossiyskoy Federatsii (chast' vtoraya) ot 05.08.2000 ¹117-FZ (v red. ot 28.12.2017) (s izm. i dop., vstup. v silu s 01.01.2018) [Elektronnyy resurs] // SPS «Konsul'tant plyus»: Zakonodatel'stvo: Versiya Prof. – Rezhim dostupa: http://base.consultant.ru/
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Mezhdunarodnyy standart po finansovoy otchetnosti (IAS) 12 «Nalogi na pribyl'» (Prilozhenie ¹ 7 k Prikazu Ministerstva finansov Rossiyskoy Federatsii ot 25.11.2011 ¹ 160n) [Elektronnyy resurs] // SPS «Konsul'tant plyus»: Zakonodatel'stvo: Versiya Prof. – Rezhim dostupa: http://base.consultant.ru/
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ARBITRATION COURT PRACTICE OF TAX DISPUTE RESOLUTION
Reference:
Cherepanov S.A. —
// Taxes and Taxation.
– 2019. – ¹ 1.
– P. 38 - 49.
DOI: 10.7256/2454-065X.2019.1.28673 URL: https://en. nbpublish.com/library_read_article.php?id=28673
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Keywords:
value added tax, simplified taxation system, tax law, competition, tax exemption, special tax regime, indirect tax, competition authority, tax disputes, taxation
References (transliterated):
Reshenie Arbitrazhnogo suda Sverdlovskoy oblasti ot 28.12.2017 po delu ¹ A60-54958/2017 // SPS «Konsul'tantPlyus».
Postanovlenie Chetyrnadtsatogo arbitrazhnogo apellyatsionnogo suda ot 30.06.2015 po delu ¹ A05-463/2015 // SPS «Konsul'tantPlyus».
Sobranie zakonodatel'stva RF. 2006. ¹ 31 (1 ch.). St. 3434.
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Reshenie UFAS Rossii po Khabarovskomu krayu ot 06.11.2014 ¹ 173 po delu ¹ 8-01/309 // SPS «Konsul'tantPlyus».
Reshenie UFAS Rossii po Khabarovskomu krayu ¹ 157 ot 30.09.2014, Postanovlenie Arbitrazhnogo suda Dal'nevostochnogo okruga ot 29.07.2015 po delu ¹ A73-14973/2014, Postanovlenie Arbitrazhnogo suda Dal'nevostochnogo okruga ot 25.03.2015 po delu ¹ A73-9402/2014 (Opredelenie Verkhovnogo Suda RF ot 22.07.2015 ¹ 303-KG15-7460 ob otkaze v peredache dela dlya kassatsionnogo peresmotra), Reshenie UFAS Rossii po Ivanovskoy oblasti ¹ 07-16/2017-007 ot 14.02.2017 // SPS «Konsul'tantPlyus».
Pis'ma Ministerstva finansov RF ot 28.12.2011 ¹ 02-11-00/6027, ot 26.01.201
SPECIAL TAX REGIMES
Reference:
Imanshapieva M.M. —
// Taxes and Taxation.
– 2019. – ¹ 1.
– P. 50 - 61.
DOI: 10.7256/2454-065X.2019.1.28611 URL: https://en. nbpublish.com/library_read_article.php?id=28611
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Keywords:
business, regimes, tax, patent, income, region, support, legalization, incentives, administration
References (transliterated):
Nalogovyy kodeks RF. Chast' pervaya i chast' vtoraya. M: OOO «Prospekt», 2018. 1168 s.
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Kushch E.N., Kobylato
Eng
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