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Journal section "Public finances"

Relationship between metallurgical works and the budget: debt increases, taxes decline

Povarova A.I.

6 (36), 2014

Povarova A.I. Relationship between metallurgical works and the budget: debt increases, taxes decline. Economic and Social Changes: Facts, Trends, Forecast, 2014, no. 6 (36), pp. 159-182. DOI: 10.15838/esc/2014.6.36.13

DOI: 10.15838/esc/2014.6.36.13

Abstract   |   Authors   |   References
  1. Budanov I.A. Ekonomicheskie usloviya perspektivnogo razvitiya metallurgii v Rossii [Economic Conditions for the Development of Metallurgy in Russia]. Problemy prognozirovaniya [Issues of Forecasting], 2011, no. 5, pp. 48-64.
  2. Ilyin V.A., Povarova A.I., Sychev M.F. Vliyanie interesov sobstvennikov metallurgicheskikh korporatsii na sotsial’no-ekonomicheskoe razvitie [The Influence of Metallurgical Corporations Owners’ Interests on the Socio-Economic Development]. Vologda: ISERT RAN, 2012. 102 p.
  3. O vnesenii izmenenii v chasti pervuyu i vtoruyu Nalogovogo kodeksa RF v svyazi s sozdaniem konsolidirovannoi gruppy nalogoplatel’shchikov: Federal’nyi zakon ot 16.11.2011 g. № 321-FZ [On Introduction of Amendments to Parts One and Two of the Tax Code of the Russian Federation in Connection with the Creation of the Consolidated Group of Taxpayers: the Federal Law of November 16, 2011, No. 321-FZ].
  4. O rezul’tatakh i osnovnykh napravleniyakh deyatel’nosti na 2013–2015 gody: Doklad Ministerstva ekonomicheskogo razvitiya RF [About the Results and Main Directions of Activity for 2013–2015: Report of the Ministry of Economic Development of the Russian Federation]. Available at: http://economy.gov.ru/minec/about/ rukdocmin/doc20130429_05
  5. Ofitsial’nyi sait OAO “Severstal’” [Official Website of OAO Severstal]. Available at: http://www.severstal.ru/
  6. Ofitsial’nyi sait OAO “Magnitogorskii metallurgicheskii kombinat” [Official Website of OJSC Magnitogorsk Iron and Steel Works]. Available at: http://www.mmk.ru/
  7. Ofitsial’nyi sait OAO “Novolipetskii metallurgicheskii kombinat” [Official Website of OJSC Novolipetsk Steel]. Available at: http://www.lipetsk.nlmk.ru/
  8. Ofitsial’nyi sait OAO “Chelyabinskii metallurgicheskii kombinat” [Official Website of OJSC Chelyabinsk Metallurgical Plant]. Available at: http://www.mechel.ru/sector/steel/cmk
  9. Ofitsial’nyi sait OAO “Oskol’skii elektrometallurgicheskii kombinat” [Official Website of OJSC Oskol Electrometallurgical Plant]. Available at: http://www.metalloinvest.com/our-business/
  10. Ofitsial’nyi sait OAO “Zapadno-Sibirskii metallurgicheskii kombinat” [Official Website of OJSC West Siberian Iron and Steel Works]. Available at: http://www.zsmk.ru/emitent.jsp
  11. Ofitsial’nyi sait OAO “Nizhnetagil’skii metallurgicheskii kombinat” [Official Website of OJSC Nizhniy Tagil Iron and Steel Works]. Available at: http://www.ntmk.ru/ru/
  12. Povarova A.I. Neeffektivnoe administrirovanie NDS kak ugroza ekonomicheskoi bezopasnosti Rossii [Inefficient VAT Administration as a Threat to Russia’s Economic Security]. Ekonomicheskie i sotsial’nye peremeny: fakty, tendentsii, prognoz [Economic and Social Changes: Facts, Trends, Forecast], 2013, no. 2, pp. 126-140.
  13. Povarova A.I. Snizhenie fiskal’noi funktsii naloga na pribyl’: faktory i puti povysheniya [Reduction of the Fiscal Function of Corporate Tax: the Factors and Ways of Increase]. Ekonomicheskie i sotsial’nye peremeny: fakty, tendentsii, prognoz [Economic and Social Changes: Facts, Trends, Forecast], 2014, no. 3, pp. 180-195.
  14. Uchet raschetov po nalogu na pribyl’ organizatsii: Polozhenie po bukhgalterskomu uchetu 18/02, utverzhdennoe prikazom Ministerstva finansov RF ot 19.11.2002 g. № 114n [The Account of Calculations of Corporate Tax: the Regulations on Accounting 18/02, Approved by the Order of the Ministry of Finance of the Russian Federation of November 19, 2002, No. 114n].

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