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Assessment of the effectiveness of tax expenditures of municipalities for ensuring economic security and development of the territories of St. Petersburg 评估市政当局为确保圣彼得堡领土的经济安全和发展而进行的税收支出的有效性
Налоги и налогообложение Pub Date : 2022-01-01 DOI: 10.7256/2454-065x.2022.1.31324
T. Orlovskaya
{"title":"Assessment of the effectiveness of tax expenditures of municipalities for ensuring economic security and development of the territories of St. Petersburg","authors":"T. Orlovskaya","doi":"10.7256/2454-065x.2022.1.31324","DOIUrl":"https://doi.org/10.7256/2454-065x.2022.1.31324","url":null,"abstract":"\u0000 The subject of the study is the expenditures of local budgets of municipalities of St. Petersburg on economic security and development of territories. Goal. Analysis of the effectiveness of spending budget funds to create safe and favorable living conditions for the population in various administrative districts of St. Petersburg. The scope of the results. The results of the work. Based on the correlation analysis, it was found that there is a close direct correlation between income from tax revenues and expenditures on national security and law enforcement, housing and communal services, education, culture, cinematography, physical culture and sports, social policy: correlation coefficient r = 0.81. The results obtained can be used in assessing and forecasting the effectiveness of tax expenditures in the development of the territory and ensuring the economic security of the metropolis. Methodology. The methods of economic and mathematical modeling, correlation analysis, normalization of indicators by reducing the dimensional scale to a dimensionless one, expert evaluation, comparative studies, and the results of sociological surveys were used. Novelty. An approach is proposed to assess the effectiveness of tax expenditures based on statistical data on the main indicators of the local budget and the results of sociological surveys of the population on the level of security in the territory of the metropolis. The proposed methodology for assessing the effectiveness of tax expenditures allows us to take into account objective and subjective indicators of the direction of the city's tax policy and can be used to assess the tax aspect of the city's economic security. Conclusions. On the basis of the developed methodological apparatus, practical studies of the sufficiency of tax revenues for security expenses, social services, housing and communal services in the districts of St. Petersburg were carried out. The conclusions are specified for each of the territories of the city. \u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"1445 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127443603","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Assessment of the use of tax potential in the context of socio-economic development of the region 在本地区社会经济发展的背景下评估利用税收潜力
Налоги и налогообложение Pub Date : 2022-01-01 DOI: 10.7256/2454-065x.2022.1.37560
O. Tsepelev, K. E. Chuprakova
{"title":"Assessment of the use of tax potential in the context of socio-economic development of the region","authors":"O. Tsepelev, K. E. Chuprakova","doi":"10.7256/2454-065x.2022.1.37560","DOIUrl":"https://doi.org/10.7256/2454-065x.2022.1.37560","url":null,"abstract":"\u0000 The object of the study is the tax potential of the subjects of the Far Eastern Federal District (Far Eastern Federal District). The subject of the study is a set of relations and processes arising within the framework of the development and use of the tax potential of the Far Eastern Federal District regions. Particular attention is paid to the construction of models to assess the impact of the tax gap on regional economic growth. In the current conditions, against the background of an unstable economic situation, the issue of developing the tax potential of the regions is particularly acute, since the resources of the federal center are extremely limited. In this regard, the main purpose of the study is to develop a methodological approach to assess the use of the tax potential of the region, to test it on the example of the subjects of the Far Eastern Federal District and to determine its impact on the regional economy. This paper presents the author's definition of the category \"tax potential of the region\" and its author's classification. The main conclusions of the study are related to the determination of the difference between the nominal and realized tax potential, which makes up the tax gap. Regional authorities purposefully create this gap by providing tax preferences. To assess the impact of the tax gap on the main socio-economic parameters of the region's development, the authors have developed a methodological approach based on regression analysis, the elements of scientific novelty of which are the constructed models for the subjects of the Far Eastern Federal District, allowing to assess the impact of changes in the tax gap on the regional economy over the past 10 years. This approach can be applied in practice and used by the state authorities of the subjects of the Russian Federation in developing the main directions of tax policy related to the effective use of the tax potential of territories from the perspective of economic growth.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"299 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114949713","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Deductions for personal income tax as a solution to the social problems of the country 扣除个人所得税作为解决国家社会问题的一种方法
Налоги и налогообложение Pub Date : 2021-06-01 DOI: 10.7256/2454-065x.2021.6.37166
Daniil Dmitrievich Krohmal
{"title":"Deductions for personal income tax as a solution to the social problems of the country","authors":"Daniil Dmitrievich Krohmal","doi":"10.7256/2454-065x.2021.6.37166","DOIUrl":"https://doi.org/10.7256/2454-065x.2021.6.37166","url":null,"abstract":"\u0000 This article examines the problems of application of tax deductions for personal income tax in the Russian Federation from the perspective of solution of number of socioeconomic problems. Leaning on the analysis of statistical data and foreign experience, the author describes the possible ways to improve tax benefits in this direction. For example, tax deductions may consider the ability to work, level of income, household composition, nature of expenditure incurred, etc. The relevance of the selected topic is substantiated by high poverty index and the establishment of fair taxation. The acquired results are as follows: 1) The author identifies the flaws regarding the deductions for personal income through the prism of solution of socioeconomic tasks in legislation of the Russian Federation. The detected flaws include: regressivity of a number of tax mechanisms; insignificant savings for taxpayers with the minimum living wage. All aspects are illustrated on the practical examples. 2) The analysis is conducted on foreign jurisdictions for determination of the effective tax benefits to be possibly implemented in the Russian Federation. 3) Recommendations are made on the amendments to legislation of the Russian Federation, with consideration of the adapted foreign experience, aimed at increasing the role of tax policy in solution of the problems of poverty and demographic crisis. The author provides the variant for implementation of non-taxable minimum and the system of family coefficients; substantiates their effectiveness for solution of the aforementioned tasks; analyzes their combination and amount of benefits ultimately received by the taxpayers with different level of income. 4) The author outlines the potential problems that may arise due to implementation of the listed measures; namely offer the ways to cover the revenue shortfall in regional budgets with the increase of tax benefits, including by changing tax rates and tax deductions for the taxpayers with high income.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133085736","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Tax incentives to encourage the implementation of digital innovations 鼓励实施数字创新的税收优惠
Налоги и налогообложение Pub Date : 2021-06-01 DOI: 10.7256/2454-065x.2021.6.37129
Valentina Mikhailovna Avdeeva
{"title":"Tax incentives to encourage the implementation of digital innovations","authors":"Valentina Mikhailovna Avdeeva","doi":"10.7256/2454-065x.2021.6.37129","DOIUrl":"https://doi.org/10.7256/2454-065x.2021.6.37129","url":null,"abstract":"\u0000 Modern conditions dictate new challenges for the economy in order to remedy structural imbalances. The answers to these challenges can only be in the format of innovations. The past six month showed that successful players on any markets became the economic entities that have been actively implementing innovations, namely digital technologies and products. From the economic perspective, tax incentivization has always been the most effective tool for the innovative economic activity. In view of this, the goal of this research lies in substantiation of tax incentives to encourage the implementation of digital innovations. The subject of this article is tax incentives for the implementation of digital innovations. Description is given to the advantages and disadvantages of the existing tax system of stimulating innovative activity in the Russian Federation, examination of tax incentives as the main tool for stimulating innovative activity in the Russian Federation, and formulation of the proposals for improving the legislation on taxes and fees for increasing the efficiency of innovation economy. The key principle of the development of tax mechanism is the selection of effective tax instruments that meet the objectives of the government and economic system. The implementation of digital innovations is much more dynamic due to the comprehensive use of the systems of mechanisms for regulating tax activity. As a result, the author determines the flaws in tax incentives aimed at encouraging the implementation of digital innovations, as well as develops recommendations for improving the methods of tax incentives for the implementation of digital innovations.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128483080","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
On the improvement of methodology of tax planning on the regional level 论区域税收筹划方法的改进
Налоги и налогообложение Pub Date : 2021-06-01 DOI: 10.7256/2454-065x.2021.6.35517
A. Tatarenko
{"title":"On the improvement of methodology of tax planning on the regional level","authors":"A. Tatarenko","doi":"10.7256/2454-065x.2021.6.35517","DOIUrl":"https://doi.org/10.7256/2454-065x.2021.6.35517","url":null,"abstract":"\u0000 The subject of this research is the methodology of planning tax revenues at the meso-level. Tax planning at the meso-level is a complex process, since each region of the Russian Federation has its individual set of factors that influence the actual amount of tax revenues. The problem of regional differentiation by the level of socioeconomic development leads to inaccurate planning due to the fact that the current methodology takes into account a limited number of contributing factors. Therefore, the existing methodology of planning tax revenues is viewed in through the prism of multifactorial nature of regional economy. The article employs the mathematical and empirical methods for identification of flaws in the existing methodology of planning tax revenues coupled with the problem of regional differentiation of by the level of socioeconomic development. As a result, the author presents a unified approach that allows improving existing methodology of planning tax revenues and balancing the effect upon the outcome of such planning that occurs due to regional differentiation by the level of socioeconomic development. The essence of this approach lies in creation of the multivariate model of planning tax revenues that takes into account the unlimited factors affecting the amount of tax revenues from the region. The results of the multivariate model indicate the low level of error in comparison to the calculated data with the actual data. Thus, the error for income tax totaled to 1.1%, for personal income tax to 1.2%, for excise taxes to 3.4%, and for MET to 1.4%. The acquired results indicate an improvement in the quality and efficiency of tax planning on the regional level. The presented model also illustrates the factors that affect the actual amount of tax revenues, which in turn, accurately points at the factors o0f errors in the plan values. This model may considerably combine the principles of multifactorial nature, integrity, and transparency of tax planning.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115474244","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Self-employed persons as the actors of tax legal relations: problems of normative legal regulation 个体户作为税收法律关系的主体:规范性法律规制问题
Налоги и налогообложение Pub Date : 2021-06-01 DOI: 10.7256/2454-065x.2021.6.36978
A. Shvets
{"title":"Self-employed persons as the actors of tax legal relations: problems of normative legal regulation","authors":"A. Shvets","doi":"10.7256/2454-065x.2021.6.36978","DOIUrl":"https://doi.org/10.7256/2454-065x.2021.6.36978","url":null,"abstract":"\u0000 This article examines the normative legal regulation of certain provisions of the legal status of self-employed persons who are the payers of self-employment tax in the Russian Federation. Attention is given to the analysis of such characteristics of the legal structure of this special tax regime as taxpayers, object of taxation and tax rate (in the aspect of social security of the actors of these tax legal relations, alongside other categories of self-employed persons). Assessment is given to the content of Russian legislation considering the legal norms of foreign countries (France, Germany, the United States, and Canada) that have positive and long-term experience in the questions of taxation of income of this category of taxpayers. The conclusion is made on the existence of flaws in naming this special tax regime proposed by the legislator, determination of the range of persons who qualify as the taxpayers in such tax legal relations, and the object of taxation. In view of this, the author formulates the original revision of the norms of the Part 1 of the Article 4 and the Paragraph 4 of the Part 2 of the Article 6 of the Federal Law “On Carrying out Experiment on the Establishment of Special Tax Regime – Self-Employment Tax”; as well as advances the opinion on the need to implement the progressive scale of taxation of income of self-employed persons with a mandatory non-taxable minimum and guarantees of their social security on equal terms with other persons engaged in work and professional activity.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132881551","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
On the issue of fiscal commissions 关于财政委员会的问题
Налоги и налогообложение Pub Date : 2021-06-01 DOI: 10.7256/2454-065x.2021.6.37143
O. Rusakova
{"title":"On the issue of fiscal commissions","authors":"O. Rusakova","doi":"10.7256/2454-065x.2021.6.37143","DOIUrl":"https://doi.org/10.7256/2454-065x.2021.6.37143","url":null,"abstract":"\u0000 The subject of this research is the recently emerged form of tax administration in form of fiscal commissions on legalization of the tax base. Currently, taxpayers are summoned to the tax inspectorate by notification to provide clarification on transactions with problem counterparties. The author examines the existing normative framework for conducting such fiscal commissions, and concludes on the lack of legal certainty of such measures. Special attention is given to the typical mistakes of tax authorities in registration of the taxpayer’s summons to the commissions or in holding such commissions. The main conclusions lies in the theses on the lack of legal certainty of fiscal commissions, which requires making amendments to the current tax legislation. Along with the proposal supported by the author to establish the right of tax authorities to send information notice (reasoned opinion) to the taxpayers, the author believes that such form of preventive measures by the tax authority would be maintained in the future, which in turn requires to legislatively establish the actions of the taxpayer in response to the received reasoned proposal, similar to such mutual agreement procedures present in tax monitoring. \u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114503955","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Identification of the areas for improving the Russian legislation on taxation of controlled foreign companies based on the experience of European Union member-states 根据欧盟成员国的经验,确定俄罗斯对受控外国公司征税立法的改进领域
Налоги и налогообложение Pub Date : 2021-05-01 DOI: 10.7256/2454-065x.2021.5.36597
A. Melnikova
{"title":"Identification of the areas for improving the Russian legislation on taxation of controlled foreign companies based on the experience of European Union member-states","authors":"A. Melnikova","doi":"10.7256/2454-065x.2021.5.36597","DOIUrl":"https://doi.org/10.7256/2454-065x.2021.5.36597","url":null,"abstract":"\u0000 This article is dedicated to identification and analysis of the gaps in legal regulation of profit taxation of controlled foreign companies (CFC) in the Russian Federation, by comparing the Russian legislation with the legislation of the European Union member-states. Comparison is conducted on the current legislation of the Russian Federation on CFC with analogous rules in France, Germany, Netherlands, and Great Britain. The author determines the similarities and differences in the regimes of profit taxation of controlled foreign companies, and substantiates the need for introducing point amendments to the current legislation of the Russian Federation on profit taxation of controlled foreign companies. The structure of the Russian rules on CFC is largely similar to such in the developed European countries. The definition of the concept of control in the Russian legislation for the most part aligns with the definitions of the analogous concept in the legislation of France, Germany, and Netherlands; although the Russian definition is certainly broader, as it applicable to foreign structures without formation of legal entity, and contains both quantitative and qualitative criteria. Despite formal similarity of the Russian rules on CFC and their foreign equivalents, there are gaps in the Russian legislation, the interpretation of which by the tax authorities and the Ministry of Finance is at times contradictory and often does not benefit the taxpayer. Numerous questions arise from filling out and submitting participation notices and CFC notices, the procedure for which also contains multiple gaps, and the grounds for their submission in the legislation are quite ambiguous. Taxpayers often do not timely notify the tax authority on the participation in CFC or do not submit the corresponding notice due to inaccessibility of software for filling out notices for companies established in particular organizational-legal form.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123228178","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Implementation of the principle of payment of land-use on the example of land tax: possibilities and issues 以土地税为例,实施土地有偿原则:可能性与问题
Налоги и налогообложение Pub Date : 2021-05-01 DOI: 10.7256/2454-065x.2021.5.36881
Igor' Olegovich Nadtochii, V. Plesnyakova
{"title":"Implementation of the principle of payment of land-use on the example of land tax: possibilities and issues","authors":"Igor' Olegovich Nadtochii, V. Plesnyakova","doi":"10.7256/2454-065x.2021.5.36881","DOIUrl":"https://doi.org/10.7256/2454-065x.2021.5.36881","url":null,"abstract":"\u0000 This article examines the relevant problems of land law – one of the most dynamically developing branches of law in the Russian Federation, and one of the first to undergo changes in the context of modernization of vectors of state legal policy. Analysis is conducted on the fundamental importance of the principle of payment of land-use on the example of land tax. The author explores the problems of the object of land tax and tax base, calculation of cadastral value. The conclusion is made that the chosen path of development of the land tax is unfeasible, thereby requiring an alternative solution. According to the legislation of the Russian Federation, land is one of the key economic goods. The Russian legislator gives close attention to the commerce in land of various purpose. Land tax is the equivalent of rental charge. Such similarity is interchangeable in judicial practice. There are a number of issues in land tax regulation. The constituent entities of the Russian Federation are currently limited to establishing the exhaustive list of local taxes. The organizations and private entities are not recognized as taxpayers individuals with regards to land plots in uncompensated limited use or under a lease agreement. The post-Soviet states attribute land plots with ownership right as an object of taxation. The legislative and law enforcement practice on land tax in the Russian Federation indicates a close connection between land and civil legislation. For the purpose of replenishment of budgets, the Russian Federation took the path of increasing the tax burden. It is necessary to find the new ways for implementing the principle of payment of land-use in form of land tax, which would effectively address the problems of local financing. \u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133866076","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Foreign experience in income taxation of companies 国外公司所得税的经验
Налоги и налогообложение Pub Date : 2021-05-01 DOI: 10.7256/2454-065x.2021.5.36750
Ksenia Vladimirovna Samokhvalova
{"title":"Foreign experience in income taxation of companies","authors":"Ksenia Vladimirovna Samokhvalova","doi":"10.7256/2454-065x.2021.5.36750","DOIUrl":"https://doi.org/10.7256/2454-065x.2021.5.36750","url":null,"abstract":"\u0000 The subject of this research is the rules of corporate income taxation foreign countries existing in foreign countries, the experience of implementation of which is valuable for further development of the Russian legislation. The current state of tax systems is viewed from the perspective of implementation of the baisc tax functions: fiscal and regulatory. The importance of corporate profit taxation in formation of the income base of the budgets of the budgetary system of the Russian Federation justifies special attention to the existing mechanisms for distinguishing tax revenues between budgets of bot different levels and same level. In the context of state regulation of the economy, analysis is conducted on the tax incentive instruments and preferential tax conditions intended for stimulating innovative activity of the companies. The scientific novelty lies in summarizing the experience of foreign countries in corporate income taxation, determining the leading  practices, and formulating recommendations for their implementation in Russia. The conducted research reveals the trends in reforming tax legislation of the developed countries aimed at stimulation of entrepreneurial activity. Sustained reduction in corporate income tax rates, shift away from progressive scale, and implementation of new tax incentives contribute to lowering of fiscal burden on businesses and create favorable conditions for the economic development. The author develops recommendations for the improvement of corporate profit taxation in the Russian Federation: 1) For increasing the validity of division of tax revenues between regional budgets, it is suggested to change the procedure for calculating the tax payable by separate banks units. In calculation of the share of taxable profit for each bank unit, it is recommended to take into account labor costs, amount of loans issued and deposits raised. 2) The comparative analysis of the Russian and foreign experience of tax incentives demonstrated the shortage of instruments intended for commercialization of innovations in the Russian Federation, which substantiates the need for implementation of preferential taxation of income from use of the objects of intellectual property.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"290 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131873627","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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