税收法律规制的现代趋势Beneϐits与俄罗斯联邦税法中企业财产税的优惠

IF 1.3 Q1 LAW

European Company and Financial Law Review Pub Date : 2022-10-06 DOI:10.18572/1813-1220-2022-10-25-29

Kirill N. Grigorov

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引用次数: 0

摘要

从2022年初到现在，企业财产税的税收优惠和优惠的法律规定发生了明显的变化。这些变化与俄罗斯联邦税法第30章的各项规则有关。本文的作者分析了特定时期内的一些变化，确定了这些变化的某些趋势，并考虑了未来税收优惠和特定税收优惠的法律法规变化的可能选择。

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Some Modern Trends of Legal Regulation of Tax Beneϐits and Preferences on Corporate Property Tax in the Tax Code of the Russian Federation

In the legal regulation of tax benefits and preferences for the Corporate Property Tax have been noticeable changes for the period from the beginning of 2022 to the present. These changes are related to various rules of Chapter 30 of the Tax Code of the Russian Federation. The author of the article analyzes some of these changes over the specified period of time, establishes certain trends in these changes, and also considers possible options for changes in the legal regulation of tax benefits and preferences for the specified tax in the future.

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来源期刊

European Company and Financial Law Review LAW-

CiteScore

1.00

自引率

16.70%

发文量

期刊介绍： In legislation and in case law, European law has become a steadily more dominant factor in determining national European company laws. The “European Company”, the forthcoming “European Private Company” as well as the Regulation on the Application of International Financial Reporting Standards (“IFRS Regulation”) have accelerated this development even more. The discussion, however, is still mired in individual nations. This is true for the academic field and – even still – for many practitioners. The journal intends to overcome this handicap by sparking a debate across Europe on drafting and application of European company law. It integrates the European company law component previously published as part of the Zeitschrift für Unternehmens- und Gesellschaftsrecht (ZGR), on of the leading German law reviews specialized in the field of company and capital market law. It aims at universities, law makers on both the European and national levels, courts, lawyers, banks and other financial service institutions, in house counsels, accountants and notaries who draft or work with European company law. The journal focuses on all areas of European company law and the financing of companies and business entities. This includes the law of capital markets as well as the law of accounting and auditing and company law related issues of insolvency law. Finally it serves as a platform for the discussion of theoretical questions such as the economic analysis of company law. It consists of articles and case notes on both decisions of the European courts as well as of national courts insofar as they have implications on European company law.