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Transport tax optimization issues

Zozulya V.V. Plekhanov Russian University of Economics, Moscow, Russian Federation ( zva-inga@mail.ru )

Zuikov A.V. Plekhanov Russian University of Economics, Moscow, Russian Federation ( Andrey.Zuykov.2012@mail.ru )

Journal: Regional Economics: Theory and Practice, #6, 2016

Subject The article discusses the transport tax in the Russian Federation, its place and role in the Russian tax system, the problems and perspectives related to its development.
Objectives The paper aims to identify the problems and prospects mentioned and give proposals for achieving a balance between the fiscal and regulatory functions of the transport tax.
Methods For the study, we used comparative analysis and analogy methods.
Results We present certain proposals to Chapter 28 of the Russian Tax Code containing a necessity to add a coefficient system to the tax base that specifies the dependence on vehicle lifetime and average market cost, not a vehicle type.
Conclusions We conclude that to achieve a balance between the fiscal and regulatory functions of the transport tax, certain adjustments should be introduced to Chapter 28 of the Tax Code of the Russian Federation.


An impact of property taxation on fiscal burden: methodological considerations

Zuikov A.V. Plekhanov Russian University of Economics, Moscow, Russian Federation ( Andrey.Zuykov.2012@mail.ru )

Journal: Financial Analytics: Science and Experience, #1, 2017

Importance The article reviews methodological aspects of property taxes and their influence on fiscal burden of payers. The article puts special focus on households.
Objectives The research devises methods to assess fiscal burden and subsequently evaluate how property taxes and other finance influence the welfare of some households in particular and as a whole.
Methods The research involves methods of analysis, comparison, analogy, generalization, detailed elaboration, abstraction.
Results I formulated my own methods to assess fiscal burden on households and illustrate how I assessed the impact of property taxes on the financial position of the certain household.
Conclusions and Relevance Under the current socio-economic circumstances, fiscal and nonfiscal payments charged on households obviously tend to grow. It is especially true about property taxes and payments for communication and utilities. Considering the general decline in standards of living, increasing unemployment and other adverse factors, it may have unfavorable economic and social implications. The existing fiscal burden assessment methods fail to meet today’s requirements of stakeholders who make decisions on fiscal policies as they cannot obtain complete and reliable information on the national situation. I devised my own method to assess households’ fiscal burden, which competes with the existing ones and allows to get more accurate information for making decisions in fiscal policy.


An impact of property taxation on fiscal burden: Methodological considerations

Zuikov A.V. Plekhanov Russian University of Economics, Moscow, Russian Federation ( Andrey.Zuykov.2012@mail.ru )

Journal: International Accounting, #2, 2018

Importance The article reviews the methodological aspects of property taxes and their influence on fiscal burden of payers. The article puts special focus on households.
Objectives The research devises methods to assess fiscal burden and subsequently evaluate how property taxes and other finance influence the welfare of some households in particular and as a whole.
Methods The research involves methods of analysis, comparison, analogy, generalization, detailed elaboration, abstraction.
Results I formulate my own methods to assess fiscal burden on households and illustrate how I assess the impact of property taxes on the financial position of the certain household.
Conclusions and Relevance Under the current socio-economic circumstances, fiscal and nonfiscal payments charged on households obviously tend to grow. It is especially true about property taxes and payments for communication and utilities. Considering the general decline in standards of living, increasing unemployment and other adverse factors, it may have unfavorable economic and social implications. The existing fiscal burden assessment methods fail to meet today's requirements of stakeholders who make decisions on fiscal policies as they cannot obtain complete and reliable information on the national situation. I have devised my own method to assess households' fiscal burden, which competes with the existing ones and allows to get more accurate information for making decisions in fiscal policy.


Property classification for taxation purposes

Zozulya V.V. Plekhanov Russian University of Economics, Moscow, Russian Federation ( zva-inga@mail.ru )

Zuikov A.V. Plekhanov Russian University of Economics, Moscow, Russian Federation ( Andrey.Zuykov.2012@mail.ru )

Journal: International Accounting, #14, 2015

Importance The article deals with innovations in property taxation that have been implemented by the Russian government in recent years, and problems and perspectives for this area development. Special focus is on property classification for taxation purposes. Adequate methodological support for property taxation necessitates a comprehensive and clear classification of property items for all participants of tax relationships. Nowadays, a uniform classification is not available yet, and this confirms the relevance of the subject.
     Objectives We aim at developing a unique property classification for taxation purposes and a set of measures to improve the effective legal framework for property taxation in Russia.
     Methods Based on the in-depth study of legislation and special literature, we performed a complex theoretical analysis of the current situation in property taxation. In addition, we widely used deductive and inductive methods of research.
     Results We offer two variants of property classification that may be applied in combination and separately and help improve the methodological support in this area. Furthermore, we recommend amendments to the legislation to eliminate concept-based errors and ambiguous wording. These classifications may be helpful for both taxpayers and tax authorities in the process of identifying the elements of property taxation.
     Conclusions and Relevance The existing errors in laws and regulations hinder the development of the Russian property taxation system, therefore, certain amendments to the legislation are crucial, and we present our vision of the changes.


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