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Responding the criticism of T.R. Valinurov on the article of "Defining tax: tax as debt relationship" by V.M. Pischulov

Pishchulov V.M. Ural State Forest Engineering University, Yekaterinburg, Russian Federation ( dr.haust@mail.ru )

Journal: Finance and credit, #41, 2014

This paper continues the polemics proposed by the opponent. It considers the critical remarks contained in the article titled as "The criticism of V.M. Pishchulov's article of "Defining tax: tax as debt relationship" by T.R. Valinurov. The present paper provides answers and explanations of the observations and assertions of the opponent.


Definition of tax - tax as a debt relation

Pishchulov V.M. Doctor of Economics, professor, head of the economic theory department, Ural State Forest Engineering University ( dr.haust@mail.ru )

Journal: Finance and credit, #41, 2011

The problem of tax determination as economic category is discussed in the article. The author suggests his own definition of “tax”. The basic idea is: the tax is a form of debt relation.


Definition of tax - tax as the debt relation

Pishchulov V.M. Doctor of Economics, professor, head of the economic theory department, Ural State Forest Engineering University ( dr.haust@mail.ru )

Journal: International Accounting, #7, 2012

In the article the problem of definition of tax as economic category is discussed. The author offers a different definition of tax. In the basis of definition is tax represents like the debt relation.


What is crisis for?

Pishchulov V.M. Doctor of Science (Economics), associate professor, Head of the Department of the economic theory, Ural state timber university

Journal: Finance and credit, #13, 2009

This is to bring the issue of economic crises to your notice. Social and economic cycles are regarded natural for the respective development. The necessity to adjust the quality and volume of products to consumers’ demands is the main reason for economic crises.


Criticism of the V. M. Pischulov's article "Determination of tax - as debt ratio"

Valinurov T.R. PhD in Economics, Associate Professor, the Department of Finance and Credit, the Institute of Management, Finance and Information Systems of the Ivanovo State Chemical and Technological University ( valinurovtr@mail.ru )

Journal: Finance and credit, #47, 2013

The article is an element of scientific discussion and justification of an incorrectness of the conclusions drawn by V. M. Pishchulov in the article "Tax Definition - tax as the debt relation". Described proofs are consolidated to discrepancy to the Russian legislation, economic and jurisprudence. Also it is indicated discrepancy of the analyzed article.


Methodology of formation of balance sheet and transition to the International Standards of accounting reporting

Pishchulov V.M. Doctor of Economic Sciences, Professor, Head of department "Economic Theory",the Ural State Forest Engineering University ( dr.haust@mail.ru )

Journal: International Accounting, #30, 2012

The article is devoted to problems of a form of providing the balance sheet. The position of the author is that the balance sheet can be considered as model of the debt relations. The application of this methodology allows to simplify understanding of the requirements which are put forward upon transition to the International Financial Reporting Standard.


Modeling the future budget as a money fund

Pishchulov V.M. Ural State Forest Engineering University, Yekaterinburg, Russian Federation ( dr.haust@mail.ru )

Journal: International Accounting, #13, 2014

The article deals with modeling of preparation of the government and municipal budgets. The common practice of budgeting lies in the fact that cash flows get usually modeled for the coming yearly period. However, the future budget as a specific monetary fund similar to the budget balance sheet, gets waved aside of modeling. The author substantiates well enough the necessity of a budget-status modeling for the future points of time.


A form of pension system could have an impact on its functioning

Pishchulov V.M. Ural State Forest Engineering University, Yekaterinburg, Russian Federation ( dr.haust@mail.ru )

Journal: Finance and credit, #32, 2014

The article considers potential cash inflows to pension funds. It notes that the principal asset generating cash flows, which then get accumulated in the pension fund, is labor power or human capital asset. The author emphasizes that the pension fund must perform the function of direct connection of payers to the fund and recipients of money from the fund, i.e. pensioners.


How to save the euro?

Pishchulov V. Doctor of Economic Sciences, Professor, Head of the Economic Theory Department of Ural State Forestry Engineering University ( dr.haust@mail.ru )

Journal: Finance and credit, #45, 2010

This article takes up the notion of problems that have arisen in eurozone. The questions being considered are those of the monetary turnover organization on the supranational, national and subnational levels. The comparative analysis is being made of advantages and disadvantages of the systems, based on the principle of the single currency and the systems, allowing for multiple currencies, circulating on the same territory. The article can be of use for scientists, academics, practitioners, postgraduates, students specializing in financial sphere.


European debt crisis and uniform currency

Pishchulov V.M. Doctor of Economic Sciences, Professor, Head of department "Economic Theory", the Ural State Forest Engineering University ( dr.haust@mail.ru )

Journal: Finance and credit, #43, 2012

The article is devoted to the problems of modern debt crisis in euro-zone. The processes proceeding in euro-zone, from positions of impact on economy of the fact of introduction and functioning of uniform currency are considered. The sequence of the events preceding introduction of uniform currency, and their further development indicate communication of the modern crisis phenomena with this fact. The position of the author consists in need of creation of multiple currency systems for overcoming of the crisis phenomena


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