The Review of Regulatory Documents on Taxation Issues in April-May 2015

ERN: Taxation Pub Date : 2015-06-19 DOI:10.2139/SSRN.2620671
Ludmila Anisimova
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Abstract

In the period under review, a large number of regulatory documents aimed at coping with crisis phenomena in the economy were released. The main guidelines for the RF Government’s acIn the period under review, a large number of regulatory documents aimed at coping with crisis phenomena in the economy were released. The main guidelines for the RF Government’s activities in the period till 2018 (the revised version as of 14 May 2015) and Federal Law No.87-FZ of 20 April 2015 on The Reporting by the Government of the Russian Federation and Information by the Central Bank of the Russian Federation on Implementation of the Plan of Priority Measures Aimed at Ensuring of Sustained Development of the Economy and Social Stability in 2015 were approved; fi nancial agencies approved documents aimed at preventi on of channels of tax evasion (unfortunately, not always indisputable ones); explanations on application of provisions of the Tax Code of the Russian Federation were prepared and regulatory documents of other economic agencies dealing with organization of economic relations in present-day conditions were released. In our view, in the situation of fi nancial instability one of the most complicated and topical lines of the RF Government’s activities is development of the strategy of behavior in respect of natural monopolies and other state monopolies which operate in the economy.vities in the period till 2018 (the revised version as of 14 May 2015) and Federal Law No.87-FZ of 20 April 2015 on The Reporting by the Government of the Russian Federation and Information by the Central Bank of the Russian Federation on Implementation of the Plan of Priority Measures Aimed at Ensuring of Sustained Development of the Economy and Social Stability in 2015 were approved; fi nancial agencies approved documents aimed at prevention of channels of tax evasion (unfortunately, not always indisputable ones); explanations on application of provisions of the Tax Code of the Russian Federation were prepared and regulatory documents of other economic agencies dealing with organization of economic relations in present-day conditions were released. In our view, in the situation of fi nancial instability one of the most complicated and topical lines of the RF Government’s activities is development of the strategy of behavior in respect of natural monopolies and other state monopolies which operate in the economy.
2015年4 - 5月税务规范性文件审查
在本报告所述期间,出台了大量旨在应对经济危机现象的规范性文件。在本报告所述期间,俄罗斯联邦政府的主要指导方针和旨在处理经济危机现象的大量规章文件已经公布。批准了俄罗斯联邦政府至2018年期间活动的主要指导方针(截至2015年5月14日的修订版)和2015年4月20日关于俄罗斯联邦政府报告和俄罗斯联邦中央银行关于2015年确保经济持续发展和社会稳定优先措施计划执行情况的第87- fz号联邦法;金融机构批准了旨在防止逃税渠道的文件(不幸的是,这些文件并不总是无可争议的);编写了关于适用俄罗斯联邦税法条款的解释,并发布了其他经济机构关于在当前条件下组织经济关系的规范性文件。我们认为,在金融不稳定的情况下,俄罗斯联邦政府活动中最复杂和最热门的方面之一是制定有关在经济中运作的自然垄断和其他国家垄断的行为战略。批准了2015年4月20日《关于俄罗斯联邦政府报告和俄罗斯联邦中央银行关于2015年确保经济持续发展和社会稳定优先措施计划执行情况的第87- fz号联邦法》(2015年5月14日修订版);金融机构批准了旨在防止逃税渠道的文件(不幸的是,这些文件并不总是无可争议的);编写了关于适用俄罗斯联邦税法条款的解释,并发布了其他经济机构关于在当前条件下组织经济关系的规范性文件。我们认为,在金融不稳定的情况下,俄罗斯联邦政府活动中最复杂和最热门的方面之一是制定有关在经济中运作的自然垄断和其他国家垄断的行为战略。
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