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Journal articles on the topic 'Object of taxation'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Lyutova, Olga I. "OBJECT OF TAXATION UNDER DIGITALIZATION." RUDN Journal of Law 24, no. 3 (2020): 695–716. http://dx.doi.org/10.22363/2313-2337-2020-24-3-695-716.

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The article investigates the problem of content change of the concept object of taxation in the Russian tax law on the path to digital economy. The purpose of the article is to analyze the provisions of the Russian tax legislation, international norms, as well as academic literature devoted to identification of certain new goods and phenomena as possible objects of taxation, thus updating the concept of the object of taxation itself. The development of information technologies generates the following unavoidable problems related to the object of taxation concept content, which allows reviving

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2

Sahaidak, V. V. "Property as an object of taxation." Legal position 3 (2019): 79–83. http://dx.doi.org/10.32836/2521-6473-2019-3-79-83.

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3

Tatarov, Konstantin. "Taxation of Alternative Energy Facilities." Auditor 6, no. 2 (2020): 38–42. http://dx.doi.org/10.12737/1998-0701-2020-38-42.

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Alternative energy begins to enter into economic activity, being a factor in reducing costs. The multivariance of the forms of its existence gives rise to differences in the formation of the initial cost, depreciation and calculation of residual value. With various options, it is possible to consider objects as movable or immovable property. The article proposes a methodology for calculating property tax of organizations depending on the purpose, type and installation of the object.

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4

Yevsieiev, Danylo. "GAMBLING AS A TAXABLE OBJECT IN UKRAINE." Baltic Journal of Legal and Social Sciences, no. 2 (June 11, 2025): 70–78. https://doi.org/10.30525/2592-8813-2025-2-9.

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The gambling market in Ukraine was opened in 2020, until now since 2009 gambling has been prohibited and recognized as a crime. But the tax legislation, which provided for the rules for taxation of this activity, adopted in 2010 under the conditions of the prohibition of gambling after its permission, has not been changed. An analysis of tax revenues from gambling for 2021-2024 showed the shadowing of this market, and therefore the need to change tax legislation. To formulate proposals for effective taxation of this industry, it is necessary to establish the legal nature of gambling. In Ukrain

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5

Kasatkina, Galina. "Reforming the Tax on the Property of Individuals." Baikal Research Journal 14, no. 1 (2023): 62–71. http://dx.doi.org/10.17150/2411-6262.2023.14(1).62-71.

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The article examines the historical aspects of taxation of the property of individuals in the Soviet Union and the Russian Federation. The issues of determining the object of taxation and its assessment are considered. At all times, immovable property belongs to the object of taxation. This object is almost impossible to hide and evade tax. Property tax has always been calculated based on its value. The procedure for determining the value changed as well as the list of objects subject to tax. It is noted that the tax on the property of individuals has a great impact on the relationship between

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6

Wu, Saihong. "A Feasibility Study on Taxation of Data." Journal of Economics and Law 1, no. 3 (2024): 34–39. http://dx.doi.org/10.62517/jel.202414306.

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With the rapid development of the digital economy in the current society, it has become an inevitable direction of tax reform to include data, which is a key production factor, into the object of taxation. Based on defining the object of data taxation, this paper proves the feasibility of data taxation from the perspectives of economy, law and tax collection and management. Immediately thereafter, it puts forward the important problems in the implementation of data taxation, mainly including the difficulty of identifying the subject of data taxation, the dilemma of data transaction price, and

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7

Shepenko, Roman A. "Special rules against tax avoidance: Taiwan’s experience." Vestnik of Saint Petersburg University. Law 14, no. 3 (2023): 738–49. http://dx.doi.org/10.21638/spbu14.2023.311.

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States and the territories implementation their tax rights in relation to the objects of taxation by concepts of taxation is determined. Tax conceptions to be applied primarily in relation to direct taxes are territorial and global. The territorial conception assumes that taxes are levied on the object of taxation originated or received in the state (territory). This conception is addressed to residents and non-residents. The global conception assumes that taxes are levied on the object of taxation regardless of the place of its origin. This conception is addressed to residents. Ideally, state

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8

Ю. С. Шорохова. "Legal regulation of object enterprises." Problems of legality, no. 123 (October 2, 2013): 306–13. http://dx.doi.org/10.21564/2414-990x.123.52552.

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The analysis of changes and additions in the Tax code of Ukraine has been carried out, others normative and legislative acts the problem of the object of the profit tax of the enterprises taxation has been considered. The points of view of many scientists working in this field of law have been analyzed.

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9

Sahaidak, V. "Real estate as a specific object of taxation." “International Humanitarian University Herald. Jurisprudence” 39 (2019): 76–79. http://dx.doi.org/10.32841/2307-1745.2019.39.18.

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10

Zamula, Irina, and Tetiana Osadcha. "NATURAL RENT AS AN ACCOUNTING AND TAXATION OBJECT." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 8 (36) (2018): 95–98. http://dx.doi.org/10.25264/2311-5149-2018-8(36)-95-98.

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11

Babiarz, Stefan. "Erbschaft- und Schenkungsteuer in Polen und in Deutschland. Konstruktionselemente der Steuer: Steuerpflichtiger, Steuergegenstand, unbeschränkte und beschränkte Steuerpflicht, Erbschaft- und Schenkungsteuer bei Nacherbfolge. Erster Teil." Zeszyty Naukowe Uniwersytetu Rzeszowskiego. Seria Prawnicza. Prawo 30 (2020): 13–29. http://dx.doi.org/10.15584/znurprawo.2020.30.1.

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The following conclusions can be drawn from a comparison of the structural elements of the tax structure in the Polish and German Acts on the tax on inheritance and donations: – there are no significant differences in the design of the taxpayer and the object of taxation (and the existing ones are related to different civil law solutions – donation in case of death, agreement as to succession), – the difference is in the taxation of subsequent succession, not provided for in the Polish civil law, and in the taxation of specific bequest, unknown in the German law, – the tax point is determined

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12

Azhar, B. A. "Taxation of Agricultural Income: A Holistic View." Pakistan Development Review 30, no. 4II (1991): 1065–72. http://dx.doi.org/10.30541/v30i4iipp.1065-1072.

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The issue of agricultural income tax has become the focus of endless controversy in recent year. It has been so thoroughly debated that few aspects remain unexplored. Unfortunately, however, the debate has lost objecti~ty and the vested interests are using all types of arguments against one another. Scholarly ~alyses too show sometimes remnants of ingrained subjectivity. The object of this paper is to look at the issue objectively and suggest a possible way out. The question of taxation of agricultural income can be examined from the following points of view: (a) Historical perspective; (b) Eq

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13

Grigorieva, Irina V., Sayd-Umar S. A. Vozkaev, and Lomali Kudusov. "ANALYSIS OF INDIVIDUAL TAX IDENTITY AND ITS IMPACT ON TAX LAW AND BEHAVIOR." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 6/9, no. 147 (2024): 126–31. http://dx.doi.org/10.36871/ek.up.p.r.2024.06.09.015.

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Public recognition of taxes is a prerequisite for compliance with tax legislation and the smooth functioning of the tax system. The social identity of taxation is based on the social identity of individuals in relation to taxation, and the formation of groups through exchange and dissemination leads to the formation of recognition of taxation by the whole society. Thus, the social identity of individual taxation has a decisive influence on tax behavior and the functioning of the tax system. The social identity of individual taxation is divided as the main dimension and the social identity of i

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14

Kobylnik, Dmytro, and Anton Burchak. "Cryptocurrency as an object of tax law: practice of political application and legal regulation." Law and innovations, no. 2 (30) (June 2, 2020): 24–30. http://dx.doi.org/10.37772/2518-1718-2020-2(30)-3.

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Problem setting. The work is devoted to the study of the legal status of cryptocurrency as an object of taxation. The legal status of cryptocurrency in legal relations between tax authorities and individuals or legal entities is an urgent problem, since there is only a small number of works on this issue. Of particular note is the study of international experience in taxation of cryptocurrency transactions, as well as an analysis of the most relevant proposals for amending national legislation in order to establish the legal status of cryptocurrency and transactions related to cryptocurrency a

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15

Savtsova, A. V., O. N. Patsenko, A. A. Domarev, and M. E. Volostnikov. "A car as an object of tax and customs duties in the Russian Federation." Вестник Северо-Кавказского федерального университета, no. 3 (102) (2024): 130–44. http://dx.doi.org/10.37493/2307-907x.2024.3.14.

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Introduction. A car as an object of tax and customs duties in the Russian Federation is under close attention of the legislator in this area, and this interest will only grow due to an increase in the number of vehicles. According to experts and car owners, taxation and taxation of transport with customs duties has a number of significant disadvantages. Goal. The purpose of the work is to identify the main problems of a low level of collection of transport tax and excessive utilization fee, and to study the prospects for their optimization. Materials and methods. The methods of analysis, synth

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16

Grigorov, Kirill N. "Legal Characteristics of Restriction of the Object of Taxation in Terms of Corporate Property Tax to Real Estate." Financial law 11 (November 12, 2020): 14–19. http://dx.doi.org/10.18572/1813-1220-2020-11-14-19.

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Over the past few years the elements of the legal structure of the Corporate Property Tax have undergone various changes. To a large extent this applies to the object of taxation for the above tax. Special attention should be paid to the change related to the restriction of the object of taxation for the Corporate Property Tax only to immovable property. The author analyzes the essence of this change, considers a number of problems related to this change, and explores possible solutions to such problems.

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17

Jana, P., S. K. Mazumder, and N. C. Das. "Optimal taxation policy maximum-entropy approach." Yugoslav Journal of Operations Research 13, no. 1 (2003): 95–105. http://dx.doi.org/10.2298/yjor0301095j.

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The object of this paper is firstly to present entropic measure of income inequality and secondly to develop maximum entropy approaches for the optimal reduction of income inequality through taxation. .

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18

Khoruzhy, L. I., Yu N. Katkov, R. V. Kostina, A. A. Romanova, and Yu A. Myrksina. "Methodological approaches to the formation of income and expense accounting registers for tax purposes." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 3 (February 21, 2022): 236–45. http://dx.doi.org/10.33920/sel-11-2203-05.

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The article analyzes the main aspects of the problem and promising approaches to accounting for income and expenses when determining the object of taxation for agricultural producers under a special tax regime; the main differences in the accounting of income and expenses in determining the object of taxation for agricultural producers and for accounting purposes are studied and the main correspondence of accounting accounts on the reflection of income and expenses in the conditions of the domestic agro-industrial complex, in particular for agricultural producers using a special tax regime, is

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19

TSOY, V. R. "Taxation of object qualified as luxury: realities and prospects." Eurasian Law Journal 3, no. 154 (2021): 225–27. http://dx.doi.org/10.46320/2073-4506-2021-3-154-225-227.

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20

Shendryhorenko, Мaryna, Lyubov Shevchenko, and Viktoriia Koverza. "FINANCIAL INVESTMENTS AS AN OBJECT OF ACCOUNTING AND TAXATION." Economics, Finance and Management Review, no. 3(19) (September 30, 2024): 54–66. http://dx.doi.org/10.36690/2674-5208-2024-3-54-66.

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In the article, the authors justify the expediency of further research on transactions with financial investments, taking into account their importance in the activities of enterprises of various forms of ownership in the conditions of martial law and the specifics of the post-war recovery of Ukraine. The main tasks of the organization of accounting of financial investments are determined. Proposals have been made to improve the efficiency of the accounting process at enterprises. The theoretical and methodological basis of the research is the achievements of foreign and domestic scientists in

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21

Błoński, Michał. "FISCAL PENAL LIABILITY OF A FENCE UNDER ART. 65 OF THE PENAL CODE FOR FAILURE TO REPORT THE SUBJECT OF TAXATION (ARTICLE 54 OF THE PENAL CODE)." Probacja 3 (September 25, 2024): 55–73. http://dx.doi.org/10.5604/01.3001.0054.7124.

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The article presents an issue related to the criminal legal evaluation of the behavior of a perpetrator who evades taxation of goods of which he has become the disposer in connection with a fiscal offense or crime. Attention was paid to the differences in positions on the issue of incurring criminal liability by a fence under the Fiscal Penal Code (Article 65 of the Fiscal Penal Code), who fails to disclose the object of taxation exposing himself additionally to liability for the second act - under Article 54 of the Fiscal Penal Code. Guided by pragmatic considerations, but based on systemic a

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22

Vartašová, Anna, Mária Bujňáková, Gábor Hulkó, and Lajos Csörgits. "Budowle inżynieryjne i ich (nie)opodatkowanie słowackim podatkiem od nieruchomości (w kontekście V4)." Gdańskie Studia Prawnicze, no. 1(62)/2024 (March 15, 2024): 82–97. http://dx.doi.org/10.26881/gsp.2024.1.06.

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The paper deals with real property tax regulation, especially in the Slovak Republic, but also in the rest of the Visegrad group countries (Czech Republic, Poland, and Hungary) in the context of its position and role in funding local self-governments in all the countries studied, with a particular focus on engineering structures as a potential object of taxation, which is excluded from taxation in Slovakia. The authors focus primarily on the legislation of the Slovak Republic, and using the comparative method, they search for models of (non)inclusion of these objects into real property taxatio

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23

Ualiyeva, M. A. "Land tax as the main element of the economic mechanism for efficient land management." BULLETIN OF THE KARAGANDA UNIVERSITY. ECONOMY SERIES 101, no. 1 (2021): 133–42. http://dx.doi.org/10.31489/2021ec1/133-142.

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Object: To review the impact of land tax on the efficiency of agricultural development. To review the procedure for calculating land tax in Kazakhstan. To study the features of land tax collection. To consider improving the taxation of agricultural land resources. Methods: During the course of the study, we used statistical data analysis and methods of comparative analysis. Findings: This paper reviews the aspects of agricultural land plots taxation. We have analyzed a number of factors affecting the effective taxation of land resources in Kazakhstan. We have performed a comparative analysis o

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24

Pahl, Bogumił. "Permanent connection with the ground as a constitutivefeature of the building and selected structures." Doradztwo Podatkowe - Biuletyn Instytutu Studiów Podatkowych 5, no. 345 (2025): 4–9. https://doi.org/10.5604/01.3001.0055.1393.

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The aim of the article is to analyze the new concept introduced for the purposes of property taxation, „permanentconnection with land”. It is used by the legislator when defining the concept of a building for the purposes ofproperty taxation. The correct interpretation of this provision significantly affects the correct classification of abuilding object into one of the categories specified in the provisions of the Act on Local Taxes and Fees, andconsequently its proper taxation or exclusion from the scope of the subject property tax.

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25

Filatova, Uliana, Nina Semeryanova, and Eugene Vasilev. "Technological and engineering equipment as an object of civil rights: intersectoral aspect." E3S Web of Conferences 91 (2019): 08064. http://dx.doi.org/10.1051/e3sconf/20199108064.

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The article considers the main issues of determining technological and engineering equipment as objects of civil rights from the point of view of classifying this category as movable and immovable property. The urgency of the problem of technological and engineering equipment from the point of view of civil turnover is the misinterpretation and assignment of geotechnical objects to the category of movable (immovable) property, which causes a number of problems in practice, leading to unreasonable taxation or unreasonable exclusion of the categories in question as a taxable object.

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26

Bychkova, G. M. "JUSTIFICATION OF THE CHOICE OF THE OBJECT OF TAXATION IN THE SIMPLIFIED SYSTEM OF THE TAXATION." Scientific Papers Collection of the Angarsk State Technical University 1, no. 1 (2019): 244–48. http://dx.doi.org/10.36629/2686-7788-2019-1-1-244-248.

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27

Cazacu, Vitalie, and Alexandru Marit. "International instruments and procedural aspects in the process of avoiding double taxation in terms of the application of international treaties in the Republic of Moldova." International Relations Plus, no. 1(21) (2022): 112–26. http://dx.doi.org/10.52327/1857-4440.2022.1(21).14.

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The conventions are the norms superior to signatory states’ laws. The object of the fiscal conventions is the restriction of the fiscal super tasks that result from operations that imply outcome transfers as well as, the promotion of development of economic relations with a foreign state. The double international fiscal taxation must be examined according to the fiscal policy peculiarities and the ways of taxation used by different states. That’s why, in order to achieve this goal, we use instruments and means that lead to the double taxation avoidance.

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28

Zonova, Alevtina Veniaminovna, Svetlana Pavlovna Goryachikh, and Konstantin Andreevich Pechenkin. "Taxes of the Russian Federation: Review and Systematization Taking into Account the Innovations of 2021." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 3 (March 1, 2021): 47–61. http://dx.doi.org/10.33920/sel-11-2103-05.

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The article provides up-to-date information necessary for calculating taxes and contributions paid by Russian taxpayers in 2021. Information is presented in four groups: Federal taxes, regional taxes, local taxes, and special tax regimes. For each group of taxes are the main elements of taxation, such as taxation object, tax base, tax rate, tax period and terms of payment.

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29

Simonov, Andrey O. "Approaches to Taxation of Transactions with Digital Financial Assets in Foreign Jurisdictions." Zakon 21, no. 4 (2024): 160–70. http://dx.doi.org/10.37239/0869-4400-2024-21-4-160-170.

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The article analyses current approaches and mechanisms for taxation of transactions with crypto-assets in foreign jurisdictions, which are advanced in terms of the prevalence of crypto-assets among the population. The choice of the research object is due to the increasing role of such assets in Russia and around the world, as well as the need to develop current regulation in this area in Russia and analyse the possibility of adapting the most advanced and successful experience in Russian realities. The article presents an analysis of the current regulation in the field of taxation of transacti

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Shinkareva, Olga Vladimirovna. "New limits for the application of a simplified tax system: innovations of 2021." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 2 (February 1, 2021): 40–47. http://dx.doi.org/10.33920/med-17-2102-04.

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Article is devoted to the analysis of changes of limit limits of revenues of the organization and number of her workers at which excess the organization loses the right for application of a simplified tax system, the brought Federal law of 31.07.2020 No. 266-FZ “About modification of Chapter 26.2 of Part second of the Tax Code of the Russian Federation and Article 2 of the Federal law “About Modification of a Part the Second Tax Code of the Russian Federation”. Aspects of determination of these limits and their correction for coefficient-deflator are considered. The peculiarities of calculatio

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31

Park, Jong-Su. "Study on gift taxation of earnings from securities-listing in the use of special purpose acquisition company." KOREAN SOCIETY OF TAX LAW 7, no. 4 (2022): 5–50. http://dx.doi.org/10.37733/tkjt.2022.7.4.5.

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This article aims at the current legal issues on gift taxation of earnings from securities-listing. Gift taxation has been very dramatically changed in Korea. In 2005 Korea has introduced a fully comprehensive gift tax in korean Inheritance and Gift Tax Law(KIGTL). The legislative purpose was to prevent an anomalous shift of wealth without cost between citizens. But fully comprehensive taxation can violate the principle of substantial legislated taxation. And also it can incapacitate the principle of proportionality. Gift taxation of earnings from securities-listing in § 41-3 KIGTL is on

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MESHKOVA, D. A. "SMALL BUSINESS WITHOUT UTII: ORGANIZATIONS GO TO A OTHER TAX REGIME." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 2, no. 6 (2020): 4–7. http://dx.doi.org/10.36871/ek.up.p.r.2020.06.02.001.

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The article examines the issue of choosing a different taxation regime by organizations in connection with the abolition of Chapter 1 of the Tax Code of the Russian Federation regulating the UTII system on January 2021, 26.3. For a significant part of organizations using this system, the transition is clear – a simplified taxation system, provided that the criterion of the maximum size for income and the residual value of depreciable property is met. Under this regime, the taxpayer will have to decide on the choice of the object of taxation, for which the article proposes an algorithm for calc

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Protasova, Evgenia. "IMPROVING THE SYSTEM OF TAXATION FOR SELF-EMPLOYMENT IN RUSSIA." Vestnik BIST (Bashkir Institute of Social Technologies), no. 4(53) (December 29, 2021): 34–42. http://dx.doi.org/10.47598/2078-9025-2021-4-53-34-42.

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The article provides a critical analysis of the existing approaches to taxation of income of selfemployed in Russia, developed ways to improve taxation of self-employment based on the unification approach. The subject of the research is the mechanism of taxation of income of self-employed citizens. The object of the research is the self-employment taxation system in Russia. The purpose of the study is to develop ways to improve the taxation system for self-employment in Russia based on a critical analysis of existing approaches to taxation of income of self-employed Russians. Research objectiv

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Ermakova, Mariya. "Accounting Policy As the Main Tool for Optimizing Tax Payments in Agricultural Holding Companies." Auditor 10, no. 3 (2024): 28–32. http://dx.doi.org/10.12737/1998-0701-2024-10-3-28-32.

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The features of taxation of agricultural enterprises are considered. The characteristic features of an agricultural holding as an object of taxation are listed. The necessity of tax optimization in the companies forming it is justified. The possibilities of accounting policy from the point of view of tax optimization are considered. It is proposed to improve the methodological elements of accounting policy for the purposes of tax optimization of agricultural holding companies.

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Leonardo, Posma. "APPLICATION OF TAXATION ON TRANSACTIONS E-COMMERCE ON THE MARKETPLACE PLATFORM." Jurnal Pendidikan Akuntansi & Keuangan 8, no. 1 (2020): 45–54. http://dx.doi.org/10.17509/jpak.v8i1.17248.

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This study is based on the problem of the development of e-commerce transactions that do not necessarily boost state revenues from the taxation sector. This study aims to analyze the application of SE-62 / PJ / 2013 dated 27 December 2013 concerning Affirmation of Taxation Terms on E-Commerce Transactions at PT Bukalapak.com and provide recommendations to PT Bukalapak.com related to the taxation aspect of e-commerce transactions. This study uses a mixed-method approach. The object of the research is PT Bukalapak.com with the Tax Division as a unit of analysis. The conclusion of the study is th

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Fristanti, Vica, and Yayu Putri Senjani. "Taxation Aspects, Information Asymmetry and Earnings Management." Journal of Accounting Inquiry 1, no. 2 (2022): 112–29. http://dx.doi.org/10.14421/jai.2022.1.2.112-129.

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Purpose: The act of manipulating the presentation of financial statements by increasing or decreasing profits can be misleading and cause losses to other parties. Various factors motivate managers to take earnings management actions. This study aims to analyze earnings management actions by taking several indicators in terms of taxation aspects which include tax planning and deferred tax expense and indicators of information asymmetry owned by managers. Methodology: The objects used as research samples are manufacturing companies in the goods and consumption sector listed on the Indonesi

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37

Sulistyowati, Rini, and Herni Susilowati. "ANALISIS KEPUASAN PENGGUNA PADA SISTEM APLIKASI PERPAJAKAN PT. ASURANSI SIMAS INSURTECH DI JAKARTA DENGAN METODE TAM." Jurnal Informatika dan Komputasi: Media Bahasan, Analisa dan Aplikasi 15, no. 01 (2021): 25–32. http://dx.doi.org/10.56956/jiki.v15i01.83.

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PT. Asuransi Simas Insurtech makes a taxation application to assist companies in carrying out taxation documentation both corporate tax documents and for counterparties. This application was created as a means to simplify and shorten the workings of companies and transaction opponents to access their tax documents or data. This study aims to determine whether the taxation application system of PT. Insurance Simas Insurtech can be accepted or not by employees and transaction opponents of PT. Insurance Simas Insurtech. From known problems, measurements are made using the right method. PT. Asuran

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Makarova, Ksenia Olegovna. "“De facto” single real estate complex as an object of taxation in the context of corporate property tax of." Налоги и налогообложение, no. 1 (January 2021): 112–17. http://dx.doi.org/10.7256/2454-065x.2021.1.34707.

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The problem of qualification of property became urgent in 2019, when corporate property tax was levied on movable property. Tax authorities began to reclassify movable property into immovable property, using the terms and constructions of civil legislation. This article examines such legal constructs as a single real estate complex, and its impact upon taxation of corporate property. Special attention given to the following questions: 1. What objects can be incorporated into a single real estate complex? 2. Whether the range of objects united by a single technological network can be recognized

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39

Endrijaitis, Martynas. "Pajamų natūra apmokestinimo problemos." Teisė 81 (January 1, 2011): 73–90. http://dx.doi.org/10.15388/teise.2011.0.134.

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Straipsnyje analizuojamos pajamų natūra apmokestinimo problemos, siekiant atskleisti pajamų natūra sampratos turinį, būtinas sąlygas pajamoms natūra pripažinti, apmokestinant gyventojų pajamų mokesčiu, tų sąlygų santykį, kaip pajamos natūra aiškintinos konkrečiais apmokestinimo atvejais ir kokių problemų kyla, interpretuojant mokestinius ginčus nagrinėjančių institucijų pajamų natūra apmokestinimą.This article analyzes fringe benefits taxation problems for the purpose of disclosing the conception of fringe benefits as an object of personal income tax. It also reveals what terms are necessary f

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Bocharov, M. D., and M. M. Fridrikh. "Taxation of business activities on marketplaces." Siberian Financial School, no. 4 (January 20, 2025): 56–60. https://doi.org/10.34020/1993-4386-2024-4-56-60.

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The article examines the problematic aspects of taxation of business activities on marketplaces, causing discussions among representatives of the business community. Activities on trading platforms are quite expensive (purchase of goods, commission fees, delivery services, packaging, payment of workers, etc.). The rules for recognizing income and expenses have their own characteristics that should be taken into account when forming the tax base. Using the example of a simplified system with the “income” object, the calculation of the single tax for 9 months of 2024 is given.

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Latkovska, Tamara, Pavlo Latkovskyi, and Anastasiia Podolska. "Legal ways of double taxation resolving." Revista Amazonia Investiga 9, no. 26 (2020): 365–71. http://dx.doi.org/10.34069/ai/2020.26.02.42.

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The purpose of the article is a comprehensive study of the problems of double taxation, which is at the intersection of categories of taxable entity and taxpayer. According to the purpose, it is substantiated that double taxation arises in the case of taxation of income received by residents abroad, or in the case of a mixed procedure of tax payment, or in the taxation of the distributed part of the profits of enterprises. It has been established that double taxation is also possible with the partial imposition of one object on another, and this can occur both within the same country and under

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GALAEVA, L. A. "ON THE ISSUE OF PAYMENTS IN FAVOR OF INDIVIDUALS WITHIN THE FRAMEWORK OF LABOR RELATIONS AS OBJECTS OF TAXATION WITH INSURANCE CONTRIBUTIONS FOR COMPULSORY SOCIAL INSURANCE: CURRENT ISSUES OF LEGAL REGULATION AND ENFORCEMENT." Economic Problems and Legal Practice 19, no. 5 (2023): 23–29. http://dx.doi.org/10.33693/2541-8025-2023-19-5-23-29.

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The article, based on an analysis of the legislation on taxes and fees and law enforcement practice, examines the grounds and conditions for including (attributing) amounts of money paid to employees as individuals to the object of taxation by the insurance premium tariff for certain types of compulsory social insurance. Attention is focused on the problematic aspects of qualifying a number of payments, the mention of which is not contained in Article 422 of the Tax Code of the Russian Federation. The author substantiates the feasibility of improving the current legislation and overcoming the

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Осадчук, Л. М. "Property of organizations as an object of tax regulation at the federal and regional levels." Экономика и предпринимательство, no. 2(139) (May 15, 2022): 475–78. http://dx.doi.org/10.34925/eip.2022.139.2.086.

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В статье рассмотрены направления налоговой политики на федеральном и региональном уровне в части региональных налогов. Показана роль налогообложения имущества организаций как объекта регулирования. Систематизированы направления совершенствования налогообложения имущества организаций и их влияние на укрепление налоговых доходов региональных бюджетов и стимулирование инвестиционных потоков в регионы. The article considers the directions of tax policy at the federal and regional levels in terms of regional taxes. The role of taxation of property of organizations as a subject of regulation is show

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Zakharova, Kristina Alekseyevna, Danil Anatolyevich Muravyev, Egine Araratovna Karagulian, Natalia Alekseyevna Baburina, and Ekaterina Vladimirovna Degtyaryova. "Assessment of Factors Affecting Tax Revenues: The Case of the Simplified Taxation System in the Russian Federation." Journal of Risk and Financial Management 17, no. 12 (2024): 562. https://doi.org/10.3390/jrfm17120562.

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The simplified tax system is the most common special tax regime in the Russian Federation in terms of the number of taxpayers. Tax revenues from the simplified tax system account for 6% of the structure of tax revenues of the consolidated budgets of the constituent entities of the Russian Federation and more than 93% of the structure of tax revenues from special tax regimes. The purpose of this study is to identify and assess the factors influencing tax revenues from the tax levied in connection with applying the simplified system of taxation (taxable object—income reduced by the amount of exp

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OSIPCHUK, Daryna. "Tax accounting of government grants." Economics. Finances. Law 11/2, no. - (2022): 23–27. http://dx.doi.org/10.37634/efp.2022.11(2).5.

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The paper examines the issue of government grants tax accounting. The paper shows analysis of legal acts regulating the spheres of tax and accounting. The study shows that the accounting of grants affects the financial result before taxation according to accounting. However, according to tax accounting this effect is excluded due to the use of tax differences. The purpose of the paper is to analyze the changes to the tax legislation and determine its main impact on the tax accounting of state aid. The study highlights the main features of the relationship between government grants and income t

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Khomenko, Inna, Iryna Gorobinska, and Ihor Shargorodskyi. "TAX LOAD OF BUSINESS ENTITIES AS AN OBJECT OF GOVERNMENTAL REGULATION." Scientific bulletin of Polissia, no. 1(22) (2021): 102–13. http://dx.doi.org/10.25140/2410-9576-2021-1(22)-102-113.

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The article is devoted to the study of the tax burden in Ukraine. The article reveals the importance of the tax burden indicator and assesses its impact on the activities of economic entities, opportunities for growth of production and investment potential, as well as on the development of the economy as a whole. The influence of the level of tax burden on the indicators of macro-and microeconomic development is estimated. The role of tax revenues in the formation of state budget resources is determined. The levels of tax burden are characterized, the share of basic taxes in budget revenues is

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Nazarkevych, Ihor B., and Andrii R. Dub. "The Organizational and Economic Aspects of Real Estate Tax Administration in the Context of Tax System Reform." Business Inform 9, no. 560 (2024): 383–91. https://doi.org/10.32983/2222-4459-2024-9-383-391.

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Tax on real estate other than land is one of the basic local taxes and fees, however, despite the significant volume of real estate in Ukraine, revenues from real estate tax are relatively small. The current system of real estate taxation is often considered socially unfair, since it does not take into account the individual characteristics of objects and the solvency of owners. The article is aimed at identifying directions for improving the organizational and economic aspects of the administration of the tax on real estate, other than land, in the context of optimization of local taxation. T

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Leonardo, Posma, and Christine Tjen. "EVALUATION OF TAXATION PROVISIONS ON TRANSACTIONS E-COMMERCE ON THE MARKETPLACE PLATFORM." AFEBI Management and Business Review 4, no. 1 (2019): 26. http://dx.doi.org/10.47312/ambr.v4i1.226.

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<em>This research is based on the problem of the development of transactions e-commerce that do not necessarily boost state revenues from the taxation sector. The Directorate General of Taxation has made an affirmation regarding e-commerce by issuing SE-62 / PJ / 2013 dated December 27, 2013 concerning Affirmation of Provisions on Taxation of Transactions E-commerce, where transactions e-commerce are subject to the same tax as conventional business actors. This study aims to analyze the application of SE-62 / PJ / 2013 at PT Bukalapak.com and provide recommendations to PT Bukalapak.com r

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Ishchuk, Tatyana Leonidovna, and Ayagyul Serikovna Baimukhametova. "Historical experience of the reforms of taxation of private entities in Russia and the Republic of Kazakhstan." Налоги и налогообложение, no. 1 (January 2020): 58–83. http://dx.doi.org/10.7256/2454-065x.2020.1.32344.

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The object of this research is the reform process of taxation of private entities based on the Russian, Kazakh and other foreign experience. The subject of this research is the set of legal, organizational and economic measures pertinent ti the reforms taxation of private entities aimed at ensuring fairness and further positive development of tax system of Russia and Kazakhstan. The author determines the patterns in periodicity of conducting reforms, success and mistakes in their implementation from the perspective of the theory of taxation, tax regulation, and theory of reforms. The article p

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Gorbunova, Elena N. "TAX POLICY OF THE STATE IN THE OIL INDUSTRY AS AN INSTRUMENT OF ENSURING FINANCIAL SAFETY OF THE RUSSIAN FEDERATION IN THE PERIOD OF AN UNSTABLE ECONOMIC AND POLITICAL COUNTRY SITUATION." Yugra State University Bulletin 13, no. 1-2 (2017): 97–101. http://dx.doi.org/10.17816/byusu2017131-297-101.

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Oil extraction taxation in our country was and remains a subject of special discussion. This article deals with actual problems of the taxation of the entities of an oil sector in the conditions of financial crisis, the sanctions imposed against Russia and the low prices of oil are considered. The object of research are topical issues of the taxation of the oil industry, in particular the mechanism of the taxation of the added income of the oil companies. The main options of tax mechanisms offered by the Ministry of Finance of the Russian Federation and the Ministry of Energy of the Russian Fe

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