scholarly journals Communicative-pragmatic aspect the texts of the tax legislation of the Federative Republic of Germany

2021 ◽  
Vol 2 (42) ◽  
pp. 100-105
Author(s):  
Olena OKHRIMENKO ◽  
Tatiana KOVAL
2004 ◽  
pp. 51-69 ◽  
Author(s):  
E. Sharipova ◽  
I. Tcherkashin

Federal tax revenues from the main sectors of the Russian economy after the 1998 crisis are examined in the article. Authors present the structure of revenues from these sectors by main taxes for 1999-2003 and prospects for 2004. Emphasis is given to an increasing dependence of budget on revenues from oil and gas industries. The share of proceeds from these sectors has reached 1/3 of total federal revenues. To explain this fact world oil prices dynamics and changes in tax legislation in Russia are considered. Empirical results show strong dependence of budget revenues on oil prices. The analysis of changes in tax legislation in oil and gas industry shows that the government has managed to redistribute resource rent in favor of the state.


2007 ◽  
pp. 120-136
Author(s):  
R. Saakyan ◽  
I. Trunin

Main directions of tax legislation development are considered in the article from the point of view of relevancy of zero tax rate implementation and tax refund. Special emphasis is placed on the problem of tax refund delay that undermines the competitiveness of the export sector of economy. Comparative analysis of VAT refund mechanisms in different countries and Russia with respect to effectiveness of tax administration has allowed to formulate some hypotheses concerning relevant parameters of refund and test them with the help of various methods and models.


2020 ◽  
pp. 5-27
Author(s):  
S. M. Drobyshevsky ◽  
N. S. Kostrykina ◽  
A. V. Korytin

The problem of efficiency of regional tax expenditures is an actual issue of the fiscal policy and fiscal federalism in Russia. A large fiscal autonomy allows federal subjects to realize a more active tax policy to attract new investments. One cannot claim current fiscal powers of the Russian regions to be wide. However, not all the regions use even existing tax policy instruments. Moreover, out of the regions that use them only few provide incentives to stimulate investment decisions. Others use regional tax measures to support businesses that already have strong positions in the region. And it is an open question whether such tax incentives are efficient. On the other hand, an aggressive tax competition for investors can also be wasteful for regional budgets. In this paper, we calculate indicators that characterize the depth and scope of tax exemptions provided at the regional level. The calculations are based on the open tax statistics. Through the analysis of the tax legislation as well as the economic structure of selected regions, we reveal the inducements of their higher activity: federal regional tax policy, tax competition or benefits for budget-forming companies of the region.


Author(s):  
Helena Borzenko ◽  
Tamara Panfilova ◽  
Mikhail Litvin

Purpose articles rassm and experience and benefits systems taxation countries European Union, manifestation iti the main limitations domestic taxlegislation and wired STI their comparisons. In general iti ways the provisiontax reporting countries Eurozone in the appropriate organs, dove STI need theintroduction Ukraine electronic methods receiving and processing such reports.define iti key directions reforming domestic tax legislation. Methodology research is to use aggregate methods: dialectical, statistical, historical, comparative. Scientific novelty is to are provided recommendations for improvement ofefficiency systems taxation of our states in international ratings characterizingtax institutions country. Therefore, despite some problems in legislation heldcomparative study systems taxation EU and Ukraine. Conclucions Coming fromof this, the main directions reforming tax systems Ukraine, in our opinion,today should become: improvement process administration, reduce scales evasiontaxes, provision more uniform distribution tax burden between taxpayers, themaximum cooperation tax bodies different levels as well adjustment systemselectronic interactions tax authorities and payers, tax system must contain ascan less unfounded benefits, consistent with the general by politics pricing.


2014 ◽  
Vol 1 (2) ◽  
pp. 187
Author(s):  
Serdar KUZU

The size of international trade continues to extend rapidly from day to day as a result of the globalization process. This situation causes an increase in the economic activities of businesses in the trading area. One of the main objectives of the cost system applied in businesses is to be able to monitor the competitors and the changes that can be occured as a result of the developments in the sector. Thus, making cost accounting that is proper according to IAS / IFRS and tax legislation has become one of the strategic targets of the companies in most countries. In this respect, businesses should form their cost and pricing systems according to new regulations. Transfer pricing practice is usefull in setting the most proper price for goods that are subject to the transaction, in evaluating the performance of the responsibility centers of business, and in determining if the inter-departmental pricing system is consistent with targets of the business. The taxing powers of different countries and also the taxing powers of different institutions in a country did not overlap. Because of this reason, bringing new regulations to the tax system has become essential. The transfer pricing practice that has been incorporated into the Turkish Tax System is one of the these regulations. The transfer pricing practice which includes national and international transactions has been included in the Corporate Tax Law and Income Tax Law. The aim of this study is to analyse the impact of goods and services transfer that will occur between departments of businesses on the responsibility center and business performance, and also the impact of transfer pricing practice on the business performance on the basis of tax-related matters. As a result of the study, it can be said that transfer pricing practice has an impact on business performance in terms of both price and tax-related matters.


Metahumaniora ◽  
2017 ◽  
Vol 7 (2) ◽  
pp. 87
Author(s):  
Lestari Manggong

ABSTRAKSajak “Song of Myself” karya pujangga Amerika abad ke-19, Walt Whitman,mengupas konsep demokrasi yang menjadi salah satu pondasi prinsip kebebasanberpendapat di Amerika. Makalah ini membahas pembelajaran tentang konsep demokrasiyang dapat diperoleh dari sajak tersebut. Arah pembahasan menjadi spesifik ketikakonsep demokrasi dalam sajak tersebut dikaitkan dengan praktek demokrasi yang terjadidi Amerika sekarang, sejak Amerika berada dalam masa administrasi Presiden DonaldTrump. Dalam pembahasannya, makalah ini mengemukakan argumentasi bahwa dalamprakteknya, prinsip demokrasi yang mengedepankan kebebasan berpendapat bagi setiapindividu, secara dilematis mengantar Amerika pada masa kepresidenan Trump yang dinilaikontroversial. Selain “Song of Myslelf,” makalah ini juga membahas dan membandingkansajak Whitman yang lain, yaitu “For You O Democracy” untuk melihat lebih jauh lagi persepsiWhitman tentang demokrasi. Pembahasan dilakukan dengan melihat aspek pragmatis sajakWhitman dengan merujuk pada Mack (2002). Selain itu, pembahasan juga akan berfokuspada aspek xenofobia dalam karya Whitman dengan merujuk pada salah satu tulisan Price(2004). Simpulan dari pembahasan akan bermuara pada gagasan bahwa konsep utopissemacam demokrasi pun tidak sepenuhnya ideal. Karena, seperti yang terjadi di Amerikasekarang, prinsip demokrasi yang dipraktekkan membuat rakyatnya memasuki era yangbanyak menuai protes. Pada akhirnya, pembelajaran tentang konsep demokrasi ini secaraglobal juga dapat memberi sudut pandang yang lebih kritis mengenai konsep demokrasi.Kata kunci: pembelajaran sastra, Walt Whitman, demokrasi Amerika, Donald Trump,kajian pragmatis, xenofobia.ABSTRACT“Song of Myself,” by America’s nineteenth-century poet, Walt Whitman, describesthe concept of democracy which is one of foundations of the principle of freedom of speechin America. This essay discusses literature learning on the concept of democracy in thepoem. The discussion becomes specific when the concept of democracy in the poem is linkedwith the practice of democracy that occurs currently in America, ever since it is underPresident Trump’s administration. This essay argues that in its practice, the principle ofdemocracy that upholds freedom of speech to every individual, in a dillematic way bringsAmerica to today’s controversial administration by President Trump. Aside From “Songof Myslelf,” this essay also discusses and compares Whitman’s other poem, “For You ODemocracy,” to see further Whitman’s perception on democracy. The discussion will havea look at the pragmatic aspect of Whitman’s poem, by referring to Mack (2002), and it will1 Makalah ini telah dipresentasikan dalam Seminar Nasional HISKI: “Literasi, Sastra, dan Pembelajaran” yangdiselenggarakan di Fakultas Ilmu Budaya Universitas Halu Oleo Kendari, Sulawesi Tenggara, 29-30 April 2017.222 | METAHUMANIORA, Vol. 7, Nomor 2 September 2017: 221—233Lestari Manggongalso focus on the xenophobic aspect in the poem, by referring to Price (2004). This essayconcludes that even a utopian concept such as democracy is not entirely ideal, because thepractice of democracy today leads the American people to enter an era of protests. Thisessay proposes an idea that literature learning of the concept of democracy in the poemalso contributes to giving a more critical view on the concept of democracy.Keywords: literature learning, Walt Whitman, American democracy, Donald Trump,pragmatics studies, xenophobia.


Author(s):  
Natalia Rudenko ◽  
◽  
Tatiana Tuchak ◽  

The article analyzes the fiscal role of the excise tax on excisable goods (products) produced in Ukraine in the context of permanent changes in the tax legislative framework and within the framework of the global crisis through the coronavirus disease COVID-19. The concept of excise tax has been substantiated, a list of excisable products (goods) has been provided in accordance with legislative acts, the payers of this tax have been specified. The most important events and transactions that influenced the amount of tax revenues from excise tax are investigated. The authors believe that the main reason for the changes in the administration process and the receipt of the excise tax are the European integration transformations and the conditions of the global socio-economic crisis. Based on the difficult economic situation in the state, some legislative acts regulating the collection of excise tax from excisable products produced in the country were considered. It was revealed that a moratorium on the payment of excise tax was imposed on the territory of the studied state for a certain period. This event made its own adjustments to the proceeds from the payment of excise tax on excisable products (goods) produced domestically, and also allowed domestic producers to move from the place of economic stagnation. In Ukraine, they began to actively manufacture and sell antiseptic and disinfectants of their own production to protect citizens. According to the data of the State Treasury Service of Ukraine, the authors analyzed the indicators of tax revenues for each type of excisable products (goods) of domestic production. It was revealed from which products more tax was received during the study period. The main factors that influenced the receipts of excise tax from excisable goods produced on the territory of Ukraine in the period of 2019, as well as for 9 months of 2020, have been determined.


2019 ◽  
Author(s):  
Ol'ga Kolesnichenko

In this tutorial, devoted to the General part of the Russian tax law, special attention is paid to the assessment of theoretical approaches to key problems and sections of tax law in accordance with current trends in the development and novelties of tax legislation, a substantive analysis of the information systems and resources used in the practice of tax authorities, with the help of which the execution of the tax obligation is ensured, the assessment of prospects for improving tax control and its certain forms, as well as the analysis of controversial situations in the application of tax legislation, taking into account the guidance of the Federal tax service of Russia and judicial practice. It is intended for students studying in the enlarged group of specialties "Jurisprudence", as well as all those who are interested in the problems of tax law in Russia


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