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Результаты поиска 1 - 10 из 14
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System problems in individual property taxation

Berezin M.Y. candidate of economic science, Member of Russian Chamber of Tax Consultants ( berezinm@yandex.ru )

Journal: Finance and Credit, #34, 2010

This article is devoted to the analysis of conceptual provisions as a theoretical basis of individual property taxation.


Disputable ideas proposed in the system of property taxation

Berezin M.Y. candidate of economic science, Member of Russian Chamber of Tax Consultants ( berezinm@yandex.ru )

Journal: Finance and Credit, #40, 2010

This article contains the critical analysis of some disputable proposals made in the latest scientific works devoted to the problems in property taxation.


Continuity and originality in transport vehicles taxation

Berezin M.Y. candidate of economic science, Member of Russian Chamber of Tax Consultants ( berezinm@yandex.ru )

Journal: Finance and Credit, #42, 2010

This article reveals the reasons for imposing universal taxes and contains analysis of peculiarities of transport vehicles taxation from the period of USSR till nowadays.


Some problems in property taxation in Russia

Berezin M.Y. candidate of economic science, Member of Russian Chamber of Tax Consultants ( berezinm@yandex.ru )

Journal: Finance and Credit, #19, 2010

This article is devoted to the analysis of particular problems of accumulation of different types of tax revenues in budgets and of imposing regional and local property taxes in Russia.


Principal Taxes on Property in the Federal Republic of Brazil

Berezin M.Y. candidate of economic science, Member of Russian Chamber of Tax Consultants ( berezinm@yandex.ru )

Journal: Finance and Credit, #16, 2010

The article reveals the system of property taxation in the Federal Republic of Brazil on the basis of analysis of the tax on rural property, the vehicle tax and the tax on (urban) real estate.


National peculiarities of property taxation in Spain, Sweden and Italy

Berezin M.Y. candidate of economic science, Member of Russian Chamber of Tax Consultants ( berezinm@yandex.ru )

Journal: Finance and Credit, #20, 2010

The article reveals the peculiarities of property taxation in Spain, Sweden and Italy on the basis of analysis of economic models of national taxes levied on transfer of property and on the title of the property.


Property Taxation System in the USA

Berezin M.Y. candidate of economic science, Member of Russian Chamber of Tax Consultants ( berezinm@yandex.ru )

Journal: Finance and Credit, #17, 2010

This article reveals the system of property taxation in the USA and describes the US gift tax, the US estate tax and the US generation-skipping tax. Categories of taxpayers, taxable property, progressive tax rates, exclusions and exemption are analyzed in detail.


Property Taxation in Germany

Berezin M.Y. candidate of economic science, Member of Russian Chamber of Tax Consultants ( berezinm@yandex.ru )

Journal: Finance and Credit, #18, 2010

This article is devoted to the analysis of peculiarities of property taxation in Germany. Taxes described in the article are considered based on their element structure. The author reveals in detail models of single inheritance and gift tax, property tax and real property transfer tax.


Local Taxes on Property in Germany

Berezin M.Y. associate professor, Member of Russian Chamber of Tax Consultants ( berezinm@yandex.ru )

Journal: Finance and Credit, #10, 2010

This article is devoted to the analysis of peculiarities of imposing local taxes on property in Germany. Taxes described in the article are considered based on their element structure. The author reveals in detail economic and legal content of inheritance and gift tax, property tax and real property transfer tax.


Peculiarities of Property Taxation in Belgium

Berezin M.Y. candidate of economic science, Member of Russian Chamber of Tax Consultants ( berezinm@yandex.ru )

Journal: Finance and Credit, #13, 2010

This article reveals the gift tax and the inheritance tax imposed in Belgium. The procedure of recognition of tax resident status may be found in the article. Besides the taxpayers and their division into classes, the method of tax base calculation and the types of tax rates are taken into consideration.


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