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Analysis of factors affecting taxable profit on the statistical tax-return basis

Pyshkina N.L. Lobachevsky State University of Nizhny Novgorod - National Research University, Nizhny Novgorod, Russian Federation ( kondr45@mail.ru )

Journal: Economic Analysis: Theory and Practice, #15, 2014

The article examines the ways to use a statistical tax return to analyze the factors affecting corporate income tax in the Russian Federation. The study identifies various factors which directly or indirectly impact on profits chargeable to corporate income tax; it analyses the nature of these factors, and it makes suggestions regarding how a statistical tax return can be improved in accordance with the tax policy.


Analysis of the practices and results of the use of the automated VAT control system (ACS VAT-2)

Pyshkina N.L. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( kondr45@mail.ru )

Yakushev M.F. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( yackushev.mihail@yandex.ru )

Journal: Financial Analytics: Science and Experience, #7, 2017

Importance The article considers the problems of value-added tax administration under current conditions of the Russian tax system.
Objectives The article aims to analyze the results of in-office VAT audit in the conditions of new technologies.
Methods To provide credible and valid conclusions, we used a combination of general scientific and economic methods of knowledge like synthesis, statistical analysis, and classification.
Results The article presents the results of the analysis of VAT examination report indices for 2015–2016, and it proves the positive influence of the ACS VAT-2 system on tax collection rate.
Conclusions and Relevance The positive influence of the ACS VAT-2 system gets evinced in tax revenue increase and lowering of the amounts declared by taxpayers to reimbursing. It is confirmed with indices of the statistical reporting under tax monitoring and estimates of territorial tax authorities. Classification of the identified incongruities should become a basis for the ACS VAT-2 system improvement.


Analysis of the practices and results of the use of the Automated VAT Control System (ACS VAT-2)

Pyshkina N.L. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( kondr45@mail.ru )

Yakushev M.F. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( yackushev.mihail@yandex.ru )

Journal: International Accounting, #2, 2018

Importance The article considers the problems of value-added tax administration under current conditions of the Russian tax system.
Objectives The article aims to analyze the results of in-office VAT audit in the conditions of new technologies.
Methods To provide credible and valid conclusions, we used a combination of general scientific and economic methods of knowledge like synthesis, statistical analysis, and classification.
Results The article presents the results of the analysis of VAT examination report indices for 2015–2016, and it proves the positive influence of the ACS VAT-2 system on tax collection rate.
Conclusions and Relevance The positive influence of the ACS VAT-2 system gets evinced in tax revenue increase and lowering of the amounts declared by taxpayers to reimbursing. It is confirmed with indices of the statistical reporting under tax monitoring and estimates of territorial tax authorities. Classification of the identified incongruities should become a basis for the ACS VAT-2 system improvement.


Analysis of using the patent system and regional approaches to determine potential income

Pyshkina N.L. Lobachevsky State University of Nizhny Novgorod - National Research University, Nizhny Novgorod, Russian Federation ( kondr45@mail.ru )

Yakushev M.F. Lobachevsky State University of Nizhny Novgorod - National Research University, Nizhny Novgorod, Russian Federation ( yackushev.mihail@yandex.ru )

Journal: Economic Analysis: Theory and Practice, #22, 2015

Subject The subject of the study is the problem of determining the potentially possible income (PPI) after the patent taxation system introduction.
     Objectives Our objective is to analyze and synthesize the existing practice of determining the potentially possible income and effectiveness of its introduction.
     Methods Based on the analysis of statistical reporting and regional legislative instruments of the Volga Federal District, we reviewed regional conditions, impacting the size of the potential income. Results We performed the comparative analysis of tax payments per each specific type of business activity under the patent system and the single tax on imputed income.
     Conclusions and Relevance The obtained findings testify to the fact that it is difficult to perceive the introduction of the patent system in its current state as the process of improving the Russian tax system. The fiscal and incentive functions have not yielded the desired outcome, as budget revenues are insignificant and the number of individual entrepreneurs is not increasing. However, after introducing the potentially possible income, the regional authorities are non-specific and ill-founded in their actions. The results of the study may be useful for further work of legislative authorities aimed at improving both, the tax system and the entire tax legislation.


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