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Evolution of tax control of transfer pricing in the Russian Federation

Ivanov A.E. South Ural State University, Chelyabinsk, Russian Federation ( ivanov.chel@list.ru )

Dzyuba E.A. South Ural State University, Chelyabinsk, Russian Federation ( dzuba.evgenia@gmail.com )

Journal: International Accounting, #27, 2014

The paper considers the reform of the tax legislation of the Russian Federation with regard to tax audit of transfer pricing. The authors investigate the economic essence of transfer pricing and its effect on the tax burden of located organizations of the Russian Federation. The article determines the main tasks of tax audit of transfer pricing and provides the retrospective analysis of changes of the provisions of the Tax Code of the Russian Federation governing the pricing and reasons for such changes. The article describes the mechanism of interaction of the units of the Russian Federation Federal Tax Service in implementing transfer pricing and tax audit and it also identifies problems with its practical implementation. The authors consider the mechanism of identifying of controlled transactions of dependent persons and transactions, which are equivalent to transactions with interdependent persons. The paper comes to a conclusion of the ongoing integration of the Russian Federation in international legislative space.


On tax control efficiency evaluation

Tikhonova A.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( AVTihonova@fa.ru )

Dzyuba D.V. Russian Timiryazev State Agrarian University, Moscow, Russian Federation ( flydmitry68@gmail.com )

Journal: Economic Analysis: Theory and Practice, #4, 2017

Importance In a down economy, searching for alternative sources of government revenues that can be identified through implementing the measures of tax control necessitates improvement of approaches to evaluating the efficiency of the latter.
Objectives The purpose of the study is to improve the system of indicators and a methodology to analyze tax control efficiency evaluation.
Methods Using the comparative methods, we considered scientific approaches to tax control efficiency evaluation.
Results The paper defines prerequisites for improving the tax control efficiency evaluation, reviews current coefficients of its efficiency. The analysis enabled to make methodological recommendations for applying the indicators to measure tax control efficiency (i.e. tax audit performance ratio, number of audits per one specialist, tax collection rate). The focus is on indicators of the extent of tax audits and justification of entity evaluating the tax control efficiency. The findings may be useful for drafting measures to improve the efficiency of tax control and determining priorities of the Russian tax system development.
Conclusions and Relevance Perfecting the analysis of tax control efficiency is one of tools applied to improve tax collection and ensure economic security of the Russian Federation.


On tax control efficiency evaluation

Tikhonova A.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( AVTihonova@fa.ru )

Dzyuba D.V. Russian Timiryazev State Agrarian University, Moscow, Russian Federation ( flydmitry68@gmail.com )

Journal: International Accounting, #5, 2018

Importance In a down economy, searching for alternative sources of government revenues that can be identified through implementing the measures of tax control necessitates improvement of approaches to evaluating the efficiency of the latter.
Objectives The purpose of the study is to improve the system of indicators and a methodology to analyze tax control efficiency evaluation.
Methods Using the comparative methods, we considered scientific approaches to tax control efficiency evaluation.
Results The paper defines prerequisites for improving the tax control efficiency evaluation, reviews current coefficients of its efficiency. The analysis enabled to make methodological recommendations for applying the indicators to measure tax control efficiency (i.e. tax audit performance ratio, number of audits per one specialist, tax collection rate). The focus is on indicators of the extent of tax audits and justification of entity evaluating the tax control efficiency. The findings may be useful for drafting measures to improve the efficiency of tax control and determining priorities of the Russian tax system development.
Conclusions and Relevance Perfecting the analysis of tax control efficiency is one of tools applied to improve tax collection and ensure economic security of the Russian Federation.


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