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List of publications on a keyword: «обязательные платежи»

  • Organizatsiia ucheta raschetov s biudzhetom po nalogam i sboram

    Book Chapter
    Strategies of Sustainable Development: External-economic, Law and Social Aspects
    Author:
    Liubov I. Soldatova
    Work direction:
    Глава 9
    Abstract:
    Currently, taxes are an integral part of the financial systems of almost all countries of the world. Discussed in the chapter the problem of competent accounting of settlements with the budget for taxes and fees is most relevant for Russian enterprises. Late payment of taxes to the budget entails penalties. It turns the repayment of debt obligations into an uncontrollable situation: the amount of the tax liability itself grows, and the amounts of penalties and fines also grow. The accountant of the enterprise is obliged to monitor the correctness of the calculation and payment of taxes; therefore, a competent legal and economic organization of accounting for the settlements of the enterprise with the budget for taxes and fees is important.
    Keywords:
    accounting, taxes, account, fees, tax burden, tax accounting, mandatory payments, subaccount
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  • Neispolnenie obiazannostei nalogovogo agenta v sisteme okhrany sfery nalogooblozheniia: kharakteristika poniatiia "lichnyi interes"

    Article in Collection
    Economics and management: realias and prospects No 6
    Authors:
    Ivan A. Piliasov, Anna G. Erina, Iura F. Sadoian
    Work direction:
    Финансы, денежное обращение и кредит, бюджетная и налоговая политика
    Abstract:
    В статье исследуется место нормы о неисполнении обязанностей налогового агента в системе охраны налоговой системы Российской Федерации, анализируется содержание субъективной стороны преступной деятельности налоговых агентов. Авторы рассматривают признак «личный интерес» как элемент состава преступления, предлагают исключить его из уголовного закона.
    Keywords:
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