RuEn

Journal section "Public finance"

Reduction of the fiscal function of corporate tax: the factors and ways of increase

Povarova A.I.

3 (33), 2014

Povarova A.I. Reduction of the fiscal function of corporate tax: the factors and ways of increase. Economic and Social Changes: Facts, Trends, Forecast, 2014, no. 3 (33), pp. 180-195. DOI: 10.15838/esc/2014.3.33.14

DOI: 10.15838/esc/2014.3.33.14

Abstract   |   Authors   |   References
  1. Ilyin V.A., Povarova A.I. Problemy effektivnosti gosudarstvennogo upravleniya [Public Administration Efficiency]. Vologda: ISERT RAN, 2014. 185 p.
  2. Nalogovyi kodeks Rossiiskoi Federatsii [Tax Code of the Russian Federation]. Spravochno-poiskovaya sistema “Konsul’tantPlyus” [Reference-and-Search System “Consultant Plus”].
  3. Ofitsial’nyi sait Federal’nogo kaznacheistva Rossii [Official Website of the Federal Treasury of Russia]. Available at: http://www.roskazna.ru/
  4. Ofitsial’nyi sait Federal’noi nalogovoi sluzhby Rossii [Official Website of the Federal Tax Service of Russia]. Available at: http://www.nalog.ru/
  5. Ofitsial’nyi sait Federal’noi sluzhby gosudarstvennoi statistiki [Official Website of the Federal State Statistics Service]. Available at: http://www.gks.ru/
  6. Proverka effektivnosti predostavleniya i primeneniya nalogovykh l’got i preferentsii v chasti administrirovaniya naloga na pribyl’ organizatsii: Otchet o rezul’tatakh kontrol’nogo meropriyatiya [Inspection of the Efficiency of Provision and Application of Tax Privileges and Preferences in the Administration of Corporate Tax: the Report on the Results of Control Measures]. Ofitsial’nyi sait Schetnoi palaty RF [Official Website of the Accounts Chamber of the Russian Federation]. Available at: http://audit.gov.ru/activities/control/
  7. Sinel’nikov-Murylev S., Shkrebela E. Sovershenstvovanie naloga na pribyl’ v Rossiiskoi Federatsii v srednesrochnoi perspective [Improvement of Profit Tax in the Russian Federation in the Medium Term]. Moscow: Izd-vo Instituta Gaidara, 2011. 264 p.
  8. Titov S. Golikova: formirovanie konsolidirovannykh grupp nalogoplatel’shchikov privelo k snizheniyu uplaty naloga na pribyl’ [According to Golikova, the Formation of Consolidated Groups of Taxpayers Resulted in Reduction of Profit Tax Payments]. Vedomosti [News], 2014, May 15. Available at: http://www.vedomosti.ru/ finance/news/26534761/
  9. Kheifets B.A. Deofshorizatsiya rossiiskoi ekonomiki: vozmozhnosti i predely [De-Offshorization of the Russian Economy: Opportunities and Limits]. Moscow: Institut ekonomiki, 2013. 63 p.
  10. Yurzinova I.L. Konsolidirovannaya gruppa nalogoplatel’shchikov: analiz vozmozhnykh dostoinstv i nedostatkov [Consolidated Group of Taxpayers: an Analysis of Possible Advantages and Disadvantages]. Ofitsial’nyi sait zhurnala “Sovremennaya nauka: aktual’nye problemy teorii i praktiki” [Official Website of the Journal “Modern Science: Actual Problems of Theory and Practice”]. Available at: http://www.vipstd.ru/nauteh/index.php/---ep13-05/index.php

View full article