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List of publications on a keyword: «tax burden»

  • The risks of reducing tax revenues in connection with the conduct of SVO

    Proceeding
    Socio-Economic Processes of Modern Society
    Authors:
    Ruket V. Kosmina, Anna V. Shekhovtsova
    Work direction:
    Социально-экономические процессы в обществе
    Abstract:
    Tax revenues to the budget are a significant part of the income of any state. A decrease in tax revenues can lead to a budget deficit and to a decrease in funding for various government activities and programs. The special military operation was not initially designed for a long time, and therefore its financing and execution resources were limited. In the process of its implementation, it turned out, as expected, Western countries perceived it sharply negatively and began to impose sanctions against Russia, which limited budget revenues, as well as the possibility of financing this operation. Therefore, there is such a problem: on the one hand, to continue the operation, funds are needed that can be received by tax revenues, and on the other hand, the very conduct of such an operation significantly reduces the possibility of tax revenues due to sanctions of Western countries.
    Keywords:
    import substitution, exports, tax risks, tax revenues, budget, tax burden, sanctions, special military operation, special benefits, financial sector
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  • 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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