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http://hdl.handle.net/11320/6959
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Pole DC | Wartość | Język |
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dc.contributor.author | Soloveva, Natalia A. | - |
dc.date.accessioned | 2018-09-27T11:42:02Z | - |
dc.date.available | 2018-09-27T11:42:02Z | - |
dc.date.issued | 2018 | - |
dc.identifier.citation | Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings), ed. Ewa Lotko, Urszula K. Zawadzka-Pąk, Michal Radvan, Bialystok-Vilnius 2018, s. 533-547 | pl |
dc.identifier.isbn | 978–83–65696–08–3 | - |
dc.identifier.uri | http://hdl.handle.net/11320/6959 | - |
dc.description.abstract | The present study examines the transformation of direct and indirect taxation that has taken place in modern tax systems since the beginning of 2000-is. The study shows that direct and indirect taxation have different fiscal potential and influence the social and economic development of the state differently. On the basis of the carried out analysis, the study proves that in the OECD and EU member States correlation of direct and indirect taxation is constantly changing depending on economic opportunities and aims of the state while tax system of the Russian Federation practically does not shows such tendencies. The purpose of this study is to offer the general recommendation for improving tax policy of the Russian Federation with the aim of stimulating the social and economic development of the state. The purpose of the study predetermined the choice of applied research methods, among which comparative method should be highlighted. | pl |
dc.language.iso | en | pl |
dc.publisher | Temida 2 | pl |
dc.subject | Direct taxation | pl |
dc.subject | indirect taxation | pl |
dc.subject | tax revenues | pl |
dc.subject | VAT | pl |
dc.subject | income taxes | pl |
dc.title | Transformation of Direct and Indirect Taxation’s Correlation as a Necessary Condition for Social and Economic Development of the State | pl |
dc.type | Book chapter | pl |
dc.identifier.doi | 10.15290/oolscprepi.2018.39 | - |
dc.description.Email | nubiforme@mail.ru | pl |
dc.description.Biographicalnote | Doctor of Law, Associate Professor at Department of International Economics and International Business Activity, Faculty of International Relations, Voronezh State University, Russia. The Author specializes in tax law and taxation. She is an author of monograph and coauthor of 6 books. She has published more than 50 articles in leading legal journals and conferences papers in Russia and abroad. The Author is a member of Russian Branch of International Fiscal Association and Information and Organization Centre for the Research on the Public Finances and Tax Law in the Countries of Central and Eastern Europe. | pl |
dc.description.Affiliation | Voronezh State University | pl |
dc.description.references | Kari, S.: Corporate Tax in an International Environment – Problems and possible remedies: Nordic Tax Journal no. 16 (2015). | pl |
dc.description.references | Federal Tax Service of the Russian Federation. www.nalog.ru. | pl |
dc.description.references | Federal Service of State Statistic of Russia. www.gks.ru. | pl |
dc.description.references | Ivlieva, M.F.: Правовые проблемы косвенного налогообложения в Российской Федерации (Legal Problems od Inderect Taxation in the Russian Federation), Правоведение (Law) no. 11 (2007). | pl |
dc.description.references | Korovkin, V.V.: Основы теории налогообложения (Fundamentals of the Theory of Taxation), Moscow: Economist, 2006. | pl |
dc.description.references | Kudryashova, E.V.: Правовые аспекты косвенного налогообложения: теория и практика (Legal Aspects of Indirect Taxation: Theory and Practice), Moscow: Wolters Kluwer, 2006. | pl |
dc.description.references | Ozerov, I.Kh.: Основы финансовой науки (Fundamentals of Financial Science), Moscow: Tip. T-va I.D. Sytina, 1905. | pl |
dc.description.references | Povarova, A.I.: Реформирование налога на доходы физических лиц – важнейший фактор стабилизации бюджетной системы (The Reform of Tax on Incomes of Physical Persons – The Most Important Factor in Stabilization of Budgetary System), Экономические и социальные перемены: факты, тенденции, прогноз (Economic and social changes: facts, tendencies, forecast) no. 6 (2016). | pl |
dc.description.references | Rukina, S.N., Denisova, I.P.: Совершенствование косвенного налогообложения в Российской Федерации (Improvement of Indirect Taxation in the Russian Federation), Финансовая аналитика: проблемы и решения (Financial Analytics: Science and Expirience) no. 6 (2016). | pl |
dc.description.references | Sokolov, A.A.: Теория налогов (Theory of Taxes), Moscow: Cebter UrInfoR, 2003. | pl |
dc.description.references | Taxation trends in the European Union. www.ec.europa.eu/eurostat. | pl |
dc.description.references | Turbina, M.V., Cheremisina, T.N., Cheremisina, N.V.: Преимущества и недостатки косвенного налогообложения (Advantages and Disadvantages of Indirect Taxation), Социально- экономические явления и процессы (Socio-economic Phenomena and Processes) no. 8 (2016). | pl |
dc.description.references | VAT rates applied in the Member States of the European Union. The situation at the January 2017. www.ec.europa.eu. | pl |
dc.description.references | Vitte, S.Y.: Конспект лекций о народном и государственном хозяйстве, читанных его императорскому величеству великому князю Михаилу Александровичу в 1900-1902 годах (The Abstract of Lectures on National and State Economy Read to His Imperial Highness Grand Duke Michael Aleksandrovich in 1900-1902), Moscow: Yurait Publishing House, 2011. | pl |
dc.description.firstpage | 533 | pl |
dc.description.lastpage | 547 | pl |
dc.identifier.citation2 | Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings), ed. Ewa Lotko, Urszula K. Zawadzka-Pąk, Michal Radvan | pl |
dc.conference | XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest", Vilnius 21-22 September 2017 | pl |
Występuje w kolekcji(ach): | Książki / Rozdziały (Temida2) XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest" 21-22 September 2017 |
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NA_Soloveva_Transformation_of_Direct_and_Indirect_Taxations_Correlation.pdf | 373,14 kB | Adobe PDF | Otwórz |
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