International Accounting

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International Accounting

1(247) - 2012 January

Problems using the tools of valuation activity in the Russian and foreign experience in taxation

Vol. 16, Iss. 1, JANUARY 2013

Available online: 6 January 2013

Subject Heading: Taxation

JEL Classification:

Kosorukova I.V. PhD in Economics, Associate Professor, Director of department "Valuation Activity, Capital Markets and Tax", the Moscow Financial-Industrial University "Synergy"
IKosorukova@mfpa.ru

Rodin A.U. PhD in Economics, Associate Professor of department "Valuation Activity, Capital Markets and Tax", the Moscow Financial-Industrial University "Synergy", Managing Partner of "Center for Independent Evaluation and Consulting", Member of the Expert Council the NP "Interregional Union of Appraisers"
AJRodin@gmail.com

The problems of fullness of budgets is becoming increasingly important for economy of all countries, especially in the conditions of crisis. In the article the analysis of possibility of use of the foreign experience is carried out at definition of tax base of available Russian taxes and revision of existing system of the taxation of Russia with use of the tools of estimated activity.

Keywords: tax, tax base, tax system, valuation, appraising, market value, tax appraise

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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