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List of publications on a keyword: «taxation»

  • The Impact of the Taxation Regime on the Real Cost of Borrowed Capital of Agricultural Companies: A Comparative Analysis of the General Taxation System and the Unified Agricultural Tax under a High Key Rate

    Conference Paper
    Strategies of Sustainable Development: Social, Law and External-economic Aspects
    Authors:
    Igor V. Shevchenko, Liliia M. Dzhioeva
    Work direction:
    Общие вопросы экономических наук
    Abstract:
    In Russian practice, the Unified Agricultural Tax (UAT) is considered unconditionally beneficial due to its low rate (6%) and simple administration, but this ignores its effect on the real cost of borrowed capital — a key factor of financial stability. Under the Bank of Russia's tight monetary policy, the difference in the debt tax shield between the general taxation system (GTS) and UAT becomes quantitatively significant. Using a modified trade-off model with a two-component tax shield calculation, the weighted average cost of borrowed capital of two agricultural companies in the Central Federal District (one on GTS, one on UAT) is analyzed for 2023–2025. It is found that, with comparable debt levels, the UAT company's borrowing cost in 2025 is 2.6–3.0 percentage points higher than that of the GTS company, and the gap widens as the key rate rises and may undermine the UAT company's competitiveness in financing costs. A methodological approach is proposed for assessing the tax effect w
    Keywords:
    financial stability, key rate, WACC, borrowed capital, tax shield, general taxation system (GTS), Unified Agricultural Tax (UAT), cost of debt, agroholding, trade-off theory, subsidized lending to the agro-industrial complex (AIC), taxation regime
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  • The Tax Status of Digital Currencies: A Comparative Analysis of International Practices and Russian Fiscal Policy

    Conference Paper
    Strategies of Sustainable Development: Social, Law and External-economic Aspects
    Authors:
    Guzel M. Guseinova, Anastasiia S. Cherdantseva
    Work direction:
    Международная экономика и право
    Abstract:
    Статья посвящена анализу современного состояния налогообложения криптовалют в условиях глобального перехода к автоматическому обмену информацией. На примере подходов Европейского Союза, США и Китая рассматриваются три различные модели регулирования: всеобъемлющая регламентация, ужесточение налогового контроля и тотальный запрет. Особое внимание уделяется российской системе налогообложения цифровой валюты, введенной в 2025–2026 годах, а также предлагаются направления ее совершенствования с учетом международного опыта и национальных интересов.
    Keywords:
    taxation, digital currency, cryptocurrency, MiCA
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  • Improving the activities of tax authorities to control the calculation and payment of personal property taxes

    Book Chapter
    Development of the Russian socio-economic system: challenges and prospects
    Author:
    Aleksandr V. Kurdiumov
    Work direction:
    Глава 13
    Abstract:
    Comparing property tax systems for individuals in Russia and developed countries, the author proposes adopting the strengths of foreign models while preserving the advantages of the domestic approach. The research aims to develop recommendations for improving the legal framework governing tax authorities' activities in monitoring property tax assessment and payment, based on theoretical and legal analysis. The study employs methods of analysis, generalization, observation, classification, systematization, induction, deduction, and review of legislation and scholarly literature. Key findings include original definitions of "tax control," "forms of tax control," and "methods of tax control"; as well as proposals for amending the Tax Code of the Russian Federation and enhancing tax authority practices, exemplified by the Federal Tax Service of Russia for the Verkh-Isetsky District of Yekaterinburg.
    Keywords:
    tax control, taxation, personal property tax, taxation systems, tax authorities, tax control forms, tax control methods
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  • Comparative analysis of the tax systems of the Russian Federation and Switzerland

    Conference Paper
    Relevant issues of management, economics and economic security
    Authors:
    Arsenii S. Menshakov, Elena B. Kalashnikova
    Work direction:
    Социально-экономическая политика России и зарубежных стран
    Abstract:
    A key aspect of the investment attractiveness of the national economic system of the Russian Federation (RF) is its tax policy, which affects the formation of the net financial result of enterprises. And analyzing the successful foreign experience in ensuring the competitiveness of the national economy, it is worth paying attention to Switzerland, which attracts foreign investment into its markets. One of the reasons for such investment attractiveness of a foreign country may be its tax system, which must be compared in relation to Russian practice.
    Keywords:
    tax policy, tax system, taxes, tax regulation, taxation
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  • Strategy of Interaction of the State and Small Business as a Factor of Innovative Development in the Republic Kazakhstan

    Conference Paper
    Law, Economics and Management
    Author:
    Lazzat K. Diusembaeva
    Work direction:
    Международная экономика
    Abstract:
    The present article examines the strategy of interaction of the state and small business as a factor of innovative development – which is a very topical issue, since small innovative businesses are enterprises that are on the balance of industrial property applied objects (patents, utility models, industrial designs), as well as those that systematize and protect intellectual property from commercial secrets. At the same time, the innovation activity of small business, according to the authors, is not a custom-made industry, as a rule, this industry requires more development than funding. In this connection, for the formation of innovative forms and the implementation of their activities, commercialization, expansion of strategic management, and the accession of subjects of state innovation institutions, it is necessary to create an adaptive environment for the development of small business.
    Keywords:
    management, strategy, state, interaction, small business, taxation, tax risks, enterprise
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