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The essence of tax advice for business enterprises and the assessment of its regulation

Sheshukova T.G. Perm State University, Perm, Russian Federation ( sheshukova@psu.ru )

Balenko D.V. Perm State University, Perm, Russian Federation ( dashenka-11@yandex.ru )

Journal: Finance and Credit, #8, 2017

Importance Nowadays, tax advice is one of the most promising directions of the Russian services market. However, there are problems in this area, including the lack of clear statutory regulation of tax consultancy services.
Objectives Our purpose is to review the tax advice concept and elaborate statutory regulation of tax advice, which will reduce the number of tax disputes and enhance the level of legal culture of taxpayers.
Methods In the study, we employed methods of logical and expert analysis.
Results The paper defines the concepts of tax advice, audit, explanations for taxes and charges. The essence of tax advice is in service delivery for explanation of tax legislation and recommendations on tax optimization. We also identify the need for statutory regulation of tax consultancy services.
Conclusions We conclude on the need for special law in the field of tax advice, which would define the concepts, essence, and principles of consulting activities, responsibility and liability insurance of tax consultants. Statutory regulation of tax consultancy services will decrease the number of tax disputes and enhance the level of legal culture of taxpayers.


The essence of tax advice for business enterprises and the assessment of its regulation

Sheshukova T.G. Perm State University (PSU), Perm, Russian Federation ( sheshukova@psu.ru )

Balenko D.V. Perm State University (PSU), Perm, Russian Federation ( dashenka-11@yandex.ru )

Journal: International Accounting, #11, 2019

Subject Nowadays, tax advice is one of the most promising directions of the Russian services market. However, there are problems in this area, including the lack of clear statutory regulation of tax consultancy services.
Objectives Our purpose is to review the tax advice concept and elaborate statutory regulation of tax advice, which will reduce the number of tax disputes and enhance the level of legal culture of taxpayers.
Methods In the study, we employed methods of logical and expert analysis.
Results The paper defines the concepts of tax advice, audit, explanations for taxes and charges. The essence of tax advice is in service delivery for explanation of tax legislation and recommendations on tax optimization. We also identify the need for statutory regulation of tax consultancy services.
Conclusions We conclude on the need for special law in the field of tax advice, which would define the concepts, essence, and principles of consulting activities, responsibility and liability insurance of tax consultants. Statutory regulation of tax consultancy services will decrease the number of tax disputes and enhance the level of legal culture of taxpayers.


Preventing tax offenses at enterprises through the analysis of control activity of tax authorities

Sheshukova T.G. Perm State University, Perm, Russian Federation ( sheshukova@psu.ru )

Balenko D.V. Perm State University, Perm, Russian Federation ( dashenka-11@yandex.ru )

Journal: Economic Analysis: Theory and Practice, #7, 2016

Importance An efficient tax administration system is recognized as a necessary basis of tax revenue formation and timely and complete fulfillment of obligations to pay taxes by taxpayers. Tax control is an essential mechanism of tax administration; it is implemented through the system of forms and methods. The article addresses the problem of preventing tax offenses by enterprises.
Objectives The objectives of the study include the analysis of tax audit effectiveness, assessment of the impact of macroeconomic indicators of control activities performed by tax authorities of the Perm Krai on the volume of tax revenues from the enterprises, and substantiation of the importance of tax offense prevention.
Methods The paper employs a combination of general scientific methods of knowledge and certain economic methods, i.e. analysis and synthesis, statistical analysis, econometric methods, classification, modeling, and scientific abstraction.
Results We performed a complex assessment of control activities during tax audits in the Perm Krai. The paper proves the importance of preventive measures in the field of tax control for enterprises.
Conclusions and Relevance Theoretical conclusions prove the inefficiency of using only sanctions as preventive measures. The offered functional model of the impact of macroeconomic indicators of control activities implemented by tax authorities on the volume of tax revenues from enterprises is of practical importance.


Preventing tax offenses at enterprises through the analysis of control activity of tax authorities

Sheshukova T.G. Perm State University, Perm, Russian Federation ( sheshukova@psu.ru )

Balenko D.V. Perm State University, Perm, Russian Federation ( dashenka-11@yandex.ru )

Journal: International Accounting, #10, 2018

Subject An efficient tax administration system is recognized as a necessary basis of tax revenue formation and timely and complete fulfillment of obligations to pay taxes by taxpayers. Tax control is an essential mechanism of tax administration; it is implemented through the system of forms and methods. The article addresses the problem of preventing tax offenses by enterprises.
Objectives The objectives of the study include the analysis of tax audit effectiveness, assessment of the impact of macroeconomic indicators of control activities performed by tax authorities of the Perm Krai on the volume of tax revenues from the enterprises, and substantiation of the importance of tax offense prevention.
Methods The paper employs a combination of general scientific methods of knowledge and certain economic methods, i.e. analysis and synthesis, statistical analysis, econometric methods, classification, modeling, and scientific abstraction.
Results We performed a complex assessment of control activities during tax audits in the Perm Krai. The paper proves the importance of preventive measures in the field of tax control for enterprises.
Conclusions and Relevance Theoretical conclusions prove the inefficiency of using only sanctions as preventive measures. The offered functional model of the impact of macroeconomic indicators of control activities implemented by tax authorities on the volume of tax revenues from enterprises is of practical importance.


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