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References on taxes and taxation

This page contains a list of literature on taxes and taxation:

1. "Constitution Russian Federation”(adopted by popular vote on 12.12.1993) (subject to amendments made by the Laws of the Russian Federation on amendments to the Constitution of the Russian Federation No. 6-FKZ dated 12.30.2008, No. 7-FKZ dated 12.30.2008, No.-FKZ dated 05.02.2014, dated 21.07 .2014 No. 11-FKZ) // Collected Legislation of the Russian Federation. - 04.08.2014. - No. 31. - Art. 4398.
2. "Tax Code of the Russian Federation (part one)" dated July 31, 1998 No. 146-FZ (as amended on June 28, 2014) // Collection of Legislation of the Russian Federation. - No. 31. - 08/03/1998. - Art. 3824.
3. Order of the Federal Tax Service of Russia dated December 25, 2006 No. SAE-3-06 / (as amended on July 23, 2012) “On approval of the forms of documents used in the conduct and execution tax audits; the grounds for and procedure for extending the term for conducting an on-site tax audit; order of interaction tax authorities on the execution of orders for the reclamation of documents; requirements for the preparation of the Tax Audit Report” // Bulletin of normative acts of federal bodies executive power. — № 13. — 26.03.2007.
4. Taxes and tax system Russian Federation / Ed. L.I. Goncharenko. — M.: Yurayt, 2014. — 542 p.
5. Ordynskaya E.V. Organization and methods of conducting tax audits / Ed. L.S. Kirina. — M.: Yurayt, 2014. — 416 p.
6. Panskov V.G. Taxes and taxation. — M.: Yurayt, 2014. — 772 p.
7. Sidorovich Yu.S. Problems legal regulation conducting an on-site tax audit // Bulletin of the Russian State University for the Humanities. - 2010. - No. 14. - S. 182 - 190.
8. Slesareva E.Yu. Methodology and organization of field tax audits // Innovative development of the economy. - 2011. - No. 5. - S. 47 - 50.

Taxes and taxation bibliography, list of literature on taxes and taxation 2016, taxes and taxation

List of used literature on taxes and taxation 2018

List of used literature:

Law of the Russian Federation of December 12, 1991 No. 2020-1 "On the tax on property transferred by inheritance or gift" (as amended on December 22, 1992, March 6, 1993, January 27, 1995). Reference systems a Guarantor.

Law of the Russian Federation of December 12, 1991 No. 2018-1 "On resort fee With individuals» (as amended on September 1, 1997)

Law of the Russian Federation of December 27, 1991 No. 2118-1 "On the basics of the tax systems s in the Russian Federation" (as amended in 1997)

Law of the Russian Federation of December 7, 1991 No. 1998-1 “On income tax from individuals” (as of December 31, 1997)

Law of the Russian Federation of December 9, 1991 No. 2003-1 "On taxes on property of individuals" (as amended on December 22, 1992, December 11, 1993, August 11, 1994, January 27, 1995)

Instruction of the State Tax Service of the Russian Federation dated May 30, 1995 No. 31 "On the procedure for calculating and paying taxes on the property of individuals" (as amended on April 1, 1996)

Decree of the President of the Russian Federation of May 8, 1996 No. 685 "On the main directions of tax reform in the Russian Federation and measures to strengthen tax and payment discipline" (as amended on April 3, 1997)

Law of the Russian Federation of December 7, 1991 No. 2000-1 "On the registration fee from individuals engaged in entrepreneurial activities and the procedure for their registration" (as amended on September 1, 1997)

Mankiw N.G. "Principles of Economics" - St. Petersburg: Peter Kom, 1999.

Chernik D. G. “Taxes. » M.: Finance and statistics, 1995.

Tax Code of the Russian Federation. Part one and two. Official text. Reference systems a Consultant plus.

Civil Code of the Russian Federation. Reference systems a Guarantor.

Instruction of the State Tax Service of the Russian Federation dated May 30, 1995 No. 32 "On the procedure for calculating and paying tax on property transferred by inheritance or donation." Reference systems a Consultant plus.

Letter of the State Tax Service of the Russian Federation dated December 25, 1995 No. VN-6-03 / 659 “On temporary methodological recommendations on the procedure for accounting for payers of taxes on the property of individuals and land tax. Reference systems a Guarantor.

Taxes: Proc. Allowance / Ed. D.G. Blueberry. - M .: Finance and statistics, 1996.

Panskov VG Taxes and taxation in the Russian Federation. Textbook for high schools. – M.: Knizhny Mir, 1999.

Chernik D. G, Taxes in market economy. - M .: Finance, UNITI, 1997.

Yutkina T.F. Taxes and taxation: Textbook. – M.: INFRA-M, 1999.

Prisyagin G. N. Tax on property transferred by inheritance or donation.// Accounting. 1999. - No. 8, No. 9. - S. 22-26, S. 25-30.

Pyatov M. L., Bykov V. A. Accounting and taxation of operations on the use of a donation agreement.// Accounting. 1998. - No. 10. - S. 30-35.

Journal "Finance" N 9 for 1997

Journal "Regulatory acts on finance, taxes and insurance" supplement to the journal "Finance", N 8,9,10 for 1998.

Decree of the President of the Russian Federation "On the State Tax Service of the Russian Federation" (with annexes).

The newspaper "Economics and Life", N 37.38 for 1997 No. 8 for 2001

www.project62.narod.ru

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Selection of literature in the direction: taxation.

Educational materials:

1. Kulikova L.I. Accounting for income tax settlements: comments on PBU 18/02. -M.: Accounting, 2013.
2. Taxes and the tax system of the Russian Federation: tutorial for university students studying in the direction of "Economics" / Ed. B.H. Alieva, Kh.M. Musayeva. –M.: Ed. "Unity-Dana", 2014. -439 p.
3. Shuvalova E.B., Shuvalov A.E., Solarik M.A., Fedorov P.Yu. Methodology and methodology of the state tax control(economic and legal aspect) / under the general editorship of Doctor of Economics, prof. Shuvalova E.B. -M.: MESI, 2010. - 415 p.
4. Shuvalova E.B., Shuvalov A.E., Solyarik M.A., Fedorov P.Yu., Ermakov V.V., Aksenova A.A., Samuylov I.V., Mikhailovskaya D.M. Theory and practice of state tax control at the stage innovative development Economics of the Russian Federation / under the general editorship of Doctor of Economics, prof. Shuvalova E.B. – M.: MESI, 2011. – 498 p.
5. Gorbunova Yu.N. Free economic zones: problems of formation and development. – St. Petersburg: ed. SPbSEU. 2011.
6. Sonin A.S. Free economic zones (experience, problems, prospects). M.: ed. "Profizdat", 2009.
7. Small and medium business in Russia. 2012: Statistical compendium Federal Service state statistics. -M., 2012.
8. Borisov A.N. Protection of the taxpayer's rights during tax audits. –M.: ed. Yustitsinform, 2009
9. Commentary on the Constitution of the Russian Federation / ed. V.D. Zorkin. 2nd ed., revision. -M., 2011.
10. Kucherov I.I. Russian tax law: a course of lectures. 4th ed., revised. and additional -M., 2010.
11. Selyutina S.V., Kirichenko E.A. Accounting for small businesses. -Tambov: Ed. FGBOU VPO "TSTU", 2011.
    Mayburova I. A. Taxes and taxation: a textbook for university students. – 4th ed., revised. And extra. – M.: UNITI-DANA, 2010. S. 470.
12. Marcheva I. A. Taxes and taxation: Educational and methodological manual. - Nizhny Novgorod: Nizhny Novgorod State University. pp. 35-36.
    Popova L. V. Drozhzhina I. A., Maslov B. G. Tax systems of foreign countries: teaching aid. - M .: Business and Service, 2008. P. 87.
13. Tarasova V. F., Vladyka M. V., Saprykina L. N. Taxes and taxation. – 2nd ed., revised. and additional – M.: KNORUS, 2012. S. 55.
14. Tyutyuryukov N. N. Tax systems of foreign countries: Textbook. - M .: Publishing and Trade Corporation "Dashkov and Co", 2010. P. 38.

1. Solarik M.A. Retrospective analysis of the development of corporate income tax in order to increase its administration // Finance and credit (71) UECS, 11/2014 // http://uecs.ru/finansi-i-kredit/item/3136-2014-11-05 -11-09-25.
2. Lavrukhina N.V. Criteria for choosing the optimal taxation system for an enterprise // Theory and Practice community development No. 12, 2013, p. 119.
3. Borisov M.V. Substantiation of the need to form special economic zones in order to develop the economy. // Scientific and economic journal. 2010. No. 9.
4. Gao Tianming. Economic aspects functioning of special economic zones in the context of globalization (on the example of China) // Russian Foreign Economic Bulletin. - 2009. - No. 6. - P.10-15.
5. Lysova T.A. Taxation in special economic zones Russia // Today and tomorrow Russian economy. - 2010. - No. 33. S. 67-70.
6. Lysova T.A. On preferential taxation of residents of special economic zones // Finance. - 2010. - No. 11. S. 73 - 75.
   Free economic zones: world experience and Russian practice// Power and control. - 2012.- No. 2. S. 14-21.
7. Ushakov V.V. World experience of SEZ operation. // Direct investments No. 7, 2012. P. 11-13.
8. Yanzhinova N.A. The role of the institution of taxation in smoothing out regional polarization // Direct Investments No. 2, 2012. P. 35-38.
9. Vasiliev A.M. Analysis of tax indicators for the purposes of tax planning and forecasting // Economic and humanitarian sciences. - 2012. - No. 11. pp.20-28.
10. Razgulyaeva E.F. Economic content of the tax burden indicator // Direct Investments - No. 1 (139), - 2012. P. 43-47.
11. Batarin A.A. Legal consequences of recognizing acts of legislation on taxes and fees as unconstitutional // Financial Law No. 5. 2010. P. 22-28.
12. Batarin A.A. Theoretical and Applied Problems of Legal Identification of the Tax Calculation Order // Financial Law No. 8. 2012. P. 36-42.
13. Batarin A.A. The legal structure of the tax: the evolution of scientific ideas and modern discussion // Taxes No. 4. 2012. P. 51-56.
14. Grinkevich L.S., Doroshenko A.S. Taxation of small business in the Russian Federation // Finance and Credit No. 41, 2009, pp. 34-39.
15. Doroshenko A.S. Tax incentives for small business in Russia: evaluation of results // Bulletin of the Tomsk State University no. 339, 2010, - pp. 114-118.
16. Zubarev Ya.Yu., Volkov Ya.Yu. Implementation of works as an object of taxation: a methodological problem // Nalogoved No. 4, 2013. P. 93.
17. Laro M. Claims for the recovery of damages, reimbursement of legal costs: the experience of the USA // Tax expert No. 1 (85), 2011. P. 74-83.
18. Manyukov L.E. Influence of the taxation system on the activities of small businesses // Man: crime and punishment No. 4, 2010, pp. 127-130.
19. Manyukov L.E. Simplified taxation system as one of the stimulating elements of small business // Man: crime and punishment. 2009. No. 4. pp. 131-132.
20. Matskevich A.Yu. Peculiarities of legal regulation of real estate tax in the countries of the BRICS group // Journal of Foreign Legislation and Comparative Law. 2011. No. 6. S. 166-173.
21. Nikonov A.A. Actual problems tax law// Direct investments №4, 2012. P. 44-47.
22. Pepelyaev S.G. Legal positions Plenum and Presidium of the Supreme Arbitration Court RF // Bulletin of the Supreme Arbitration Court of the Russian Federation No. 6, 2012. P. 200-210.
23. Chermoshansky A.V. Essence and content of regional tax policy, methods for evaluating its effectiveness // Management Accounting No. 9, 2012, pp. 95-101.
24. Abushenkova M. About accounting and tax profit and their differences // Glavbukh, No. 12, 2014. www.e.glavbukh.ru
25. Anosova PI Foreign investments in Russia. Dynamics and structure foreign investment// VII International Student Electronic Scientific Conference "Student Scientific Forum 2015" February 15 to March 31, 2015. www.scienceforum.ru
26. Anufrieva E. M. Theoretical aspects tax incentives // Proceedings of the Penza State Pedagogical University. V. G. Belinsky, No. 28, 2012. S. 191-193.
27. Babanin V.A., Voronina N.V. Review judicial practice on disputes related to the adoption of a reduction in the tax base for income tax on labor costs // Vse dlya accountant, No. 19,2012. S.28-40;
28. Borodina L. I. Profit tax in the Russian Federation: current problems and ways to improve the calculation mechanism // VI International Student Electronic Scientific Conference "Student Scientific Forum" February 15 - March 31, 2014. www.scienceforum.ru
29. Vyruchaeva A. Deferred taxes: similarities and differences in the approach of IFRS and RAS // Actual Accounting, No. 4, 2013. P. 15.
30. Gerasimova D. A. Corporate income tax in the Russian Federation: current problems and ways to improve // ​​Collection of scientific papers of the scientific-practical conference: Problems of improving the taxation system in the Russian Federation. - M.: MESI Publishing House, 2013. S. 80-82.
31. Dmitrieva A. E. Comparative characteristics income tax of the Russian Federation and the USA // Economics and Society, No. 4 (13), 2014. P. 18.
32. Krylova A. Yu. The role of income tax in incentives investment activity organizations // Economics and Society, No. 2 (15), 2015. P. 5-7.
33. Makarova L. M. federal taxes as the basis of the tax system economically developed countries of the world // Young scientist, No. 7, 2013. P. 200-207. www.scienceforum.ru
34. Mitrofanova I. A. The relevance of applying foreign experience in taxation of enterprises in Russian conditions// Young scientist, No. 9, 2013. P. 217-220. www.scienceforum.ru
35. Nikitin V.V. Income tax: arbitration practice in Russia and abroad // Direct Investments No. 12 (129), 2014, p. 22-23.
36. Povarova A. I. Decreasing the fiscal function of corporate income tax: factors and ways to increase // Economic and social changes: facts, trends, forecast, No. 3 (33), 2014. P. 180-190.
37. Sycheva K.V. Corporate income tax in Russia and foreign countries// VII International Student Electronic Scientific Conference "Student Scientific Forum" - February 15 to March 31, 2015. www.scienceforum.ru
38. Filatova I. I. Problems and prospects of corporate income taxation in the Russian Federation // Internet journal Sci-Article.ru. Economics, No. 18, 2015. www.sci-article.ru.
39. Khakuy A. A. Comparative characteristics of Russian and foreign experience in taxation of profits of organizations // Kuban State Agrarian University. Economic Sciences, No. 1, 2014. P. 10.
40. Chunikhina V. O., Lunin I. A. Problems and improvement of tax policy in the Russian Federation // VII International Student Electronic Scientific Conference "Student Scientific Forum 2015" February 15 to March 31, 2015. www.scienceforum.ru
41. Shvetsov Yu. G., Zolotarenko S. G., Rudi L. Yu. The tax system of Russia and ways to improve it // Ideas and Ideals, No. 3 (17), vol. 1, 2013. P. 65-69.
42. Yurzinova I. L., Taxes from corporations of foreign countries (on the example of the USA and Germany) // modern science: actual problems of theory and practice. Series "Natural and technical sciences", No. 5-6, 2013. P. 20.
43. There are many beneficial changes in income tax // Glavbukh, No. 1, 2015. www//e.glavbukh.ru.
44. Income tax in European countries - rating 2014 // www.riarating.ru, 08/27/2014.
45. Fiscal Policy 2012. Japan // Foreign Economic Information Portal. Ministry economic development Russian Federation. www.ved.gov.ru.

Regulatory documents:

ATTENTION: specify the current version of the regulatory legal acts as of the date of writing the work (for example, on the Consultant Plus website)

1. Constitution of the Russian Federation (adopted by popular vote on 12/12/1993)
2. Civil Code of the Russian Federation (part 1) dated November 30, 1994 No. 51-FZ
3. Civil Code of the Russian Federation (part 2) dated 26.01.1996 No. 14-FZ
4. Tax Code of the Russian Federation (Part One) Federal Law No. 146-FZ dated July 31, 1998
5. Tax Code of the Russian Federation (Part Two) Federal Law No. 117-FZ dated 05.08.00
6. Arbitration Procedural Code of the Russian Federation dated July 24, 2002 No. 95-FZ
7. Order of the Ministry of Finance of the Russian Federation dated November 19, 2002 No. 114n “On Approval of the Accounting Regulation “Accounting for Corporate Income Tax Calculations” PBU 18/02”
8. Federal Law of July 24, 2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation"
9. Decree of the Government of the Russian Federation of February 9, 2013 No. 101 "On the marginal values ​​​​of proceeds from the sale of goods (works, services) for each category of small and medium-sized businesses"
10. The concept of long-term socio-economic development of the Russian Federation for the period up to 2020, approved by the Decree of the Government of the Russian Federation of November 17, 2008 No. 1662-r
11. The budget message of the President of the Russian Federation to the Federal Assembly of June 29, 2011 "On budget policy in 2012-2014"
12. The main directions of the tax policy of the Russian Federation for 2013 and for the planning period of 2014 and 2015 //
13. The main directions of the tax policy of the Russian Federation for 2014 and for the planned period of 2015 and 2016 //
14. Official website of the Ministry of Finance of the Russian Federation www.minfin.ru
15. European Commission Recommendation 2003-361-EC of 6 May 2003 for the definition of micro, small and medium enterprises
16. IAS 12 Income Taxes
17. Order of the Ministry of Finance of Russia dated November 25, 2011 No. 160n “On the entry into force international standards financial reporting and Interpretations of International Financial Reporting Standards for Application in the Russian Federation”
18. Order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/ “On approval of the form of a tax return for corporate income tax, the procedure for filling it out, as well as the format for submitting a tax return for corporate income tax in electronic form» (Registered in the Ministry of Justice of Russia on December 17, 2014 No. 35255)
19. Regulation on accounting "Accounting policy of the organization" (PBU 1/2008). Appendix N 1 to the Order of the Ministry of Finance of the Russian Federation of 06.10.2008 N 106n
20. The main directions of tax policy for 2015 and the planned period of 2016 and 2017 (approved by the Government of the Russian Federation on 07/01/2014)
21. Analytical report on the receipt of income administered by the Federal Tax Service of Russia to the consolidated budget of the Russian Federation. Receipt of income administered by the Federal Tax Service of Russia to the consolidated budget of the Russian Federation www.nalog.ru.
22. Official website of the Federal Tax Service of the Russian Federation // www.nalog.ru
23. Official website of the Federal State Statistics Service // www.gks.ru.
24. Official website of the US Central Intelligence Agency // www.cia.gov
25. Official site World Bank// www.worldbank.org
26. Official website of the Ministry of Finance of the Russian Federation // www.info.minfin.ru

Foreign sources:

1. Ge W. Special economic zones and the economic transition in China. World Scientific, Singapore. 2009.
2. Schweinberger A.G. Are special economic zones desirable? In: Woodland AD Economic theory and international trade: essays in honor of Murray C. Kemp. Edward Elgar, Cheltenham, UK, 2012. pp. 86–103
3. Internal Revenue Code (IRC), enacted by Congress in Title 26 of the United States Code (26 U.S.C.) // www.irs.gov
4. Financial Statistics of Japan // Policy Research Institute Ministry of Finance Japan. www.mof.go.jp
5. Eracleous E. Losing the Audit Lottery: Corporate Tax Shelters and Judicial Doctrine // Fordham Journal of Corporate & Financial Law. Volume 5, Issue 1. 2014. P. 163-164.
6. Otto Y. The Japanese Judicial System. –NY: BoN Publisher. 2013. P.125.
7. Dennis Escoffier Shirley, Fortin Caren. Taxation for Decision Makers. Pearson Education, Danvers, 2012. - 670 p.
8. Gehlbach Scott. Representation through Taxation. Cambridge University Press, 2010. - 216 p.

Sincerely,
Head of the project "Learn simply!"
Vilkova Elena

Control on taxes and taxation

Below are some of the work on taxes and taxation done in the Matburo. Your ordered works will be issued in a similar way. We will be happy to help you with any tax tasks, as well as tax tests.

Ready tax checklists online

• Control on taxes and taxation 1
  Volume 11 pages.
  Topic: Calculation of corporate property tax.
  Show content

Reference data on the organization Horizon LLC 2
Corporate property tax 3
References 11

Task 1. Based on the given data, reflect business transactions in accounting. Reflect in the accounting calculations with the budget for value added tax. Fill tax return value added tax for the first quarter.

Task 2. Based on the given data, reflect business transactions in accounting. Calculate UST for each employee by months. Reflect in the accounting calculations with the budget for the unified social tax. Fill in the tax return for the unified social tax for the year.

Task 3. Based on the given data, fill in the income tax return for the 1st half of the year. Reflect in the accounting calculations with the budget for income tax.

Control on taxes and taxation 3
Volume 15 pages.
Topics: VAT calculation, calculation of personal income tax, mineral extraction tax.
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In the tax period, the organization sold products for 700 thousand rubles. (without VAT), built in an economic way for own needs garage - the cost of construction and installation work amounted to 120 thousand rubles. (without VAT). Inventory and materials in the amount of 300 thousand rubles were credited and released into production. (including VAT), and paid - 250 thousand rubles. In addition, a barter deal was made: 20 items were sold at a price of 1,000 rubles. (without VAT) per piece, market price- 1,500 rubles. per piece (without VAT). Calculate the amount of VAT payable to the budget.

An individual working at an enterprise on the basis of an employment contract receives monthly earnings in the amount of 5,000 rubles. At the same time, an individual works part-time at the same enterprise and receives 1,500 rubles a month for this. An individual has two children aged 15 and 17. On March 1, the enterprise issued him an interest-free loan of 24,000 rubles for a period of 6 months, which must be repaid in a single payment. The rate of the Central Bank of the Russian Federation is 12% per annum. Calculate the amount of personal income tax, which the organization must keep for half a year (monthly).

Theoretical question. Mining tax

Tax and Taxation Checklist 4
Volume 6 pages.
Topics: calculation of personal income tax, calculation of penalties for non-payment of taxes, calculation of VAT, calculation of the amount of excise.
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The employee performed work at the enterprise under an employment contract. When paying income in the amount of 10,000 rubles. no income tax was withheld from him. This violation was revealed by a tax audit that occurred 25 days after the deadline payment of personal income tax company as the source of payment. Calculate the amount of penalties in accordance with the tax code, indicating the articles of the Tax Code of the Russian Federation.

The enterprise, when calculating taxable profit, incorrectly attributed 8,000 rubles to expenses. (penalty for environmental pollution). The tax audit date is 18 days after the tax payment deadline. Calculate the amount of penalties in accordance with the tax code, indicating the articles of the Tax Code of the Russian Federation.

In January, the organization sold products in the amount of 240,000 rubles (including VAT). Received materials in the amount of 120,000 rubles. (including VAT). Paid rent in the amount of 36,000 rubles (including VAT). The bill for electricity in the amount of 48,000 rubles was paid. (including VAT). Determine the amount of VAT payable to the budget for January, indicating the articles of the Tax Code of the Russian Federation.

In January 2005 an organization - a manufacturer of alcoholic products produced 10,000 liters of vodka, of which 5,000 liters were sold to a retail store, and the remaining 5,000 liters to an excise warehouse wholesale trade. Excise rates to be determined in accordance with the Tax Code of the Russian Federation. Determine the amount of excise duty, indicating the articles of the Tax Code of the Russian Federation.

For the reporting fiscal year total income employee equals 240,000 rubles. The income includes payments to pay for a tourist voucher in the amount of 30,000 rubles, material assistance for vacation - 5,000 rubles, dividends in the amount of 24,000 rubles for the previous reporting year according to the results of the work of the enterprise, pension for injury received as a result of an industrial injury - 36,000 rubles. Determine personal income tax for the entire reporting year, indicating the articles of the Tax Code of the Russian Federation.

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B A C A L A V R I A T

To the 95th anniversary of the Financial University under the Government of the Russian Federation

taxation

organizations

Under the scientific editorship of Professor L.I. Goncharenko

080100.62 "Economics" (qualification (degree) - bachelor)

Registration number of the review No. 469 dated 09.10.2012 FGAU "FIRO"

KNORUS MOSCOW 2014

A.A. Artemyev, chapter 20, L.M. Arkhiptseva, chapter 2, N.G. Vishnevskaya, chapter 23,

L.P. Golubeva, chapter 20, L.I. Goncharenko, chapters 1, 2, 4, 6, paragraph 3.3, D.K. Grunina, chapter 17, N.S. Gorbova, chapter 13, E.I. Zhukov, paragraphs 5.8, 5.9, chapters 24-27, I.A. Zhuravleva, chapter 21, G.N. Karpova, chapter 15, M.V. Kashirin, chapters 8, 10, 19, I.V. Lipatov, chapters 7, 22, N.P. Melnikov, paragraphs 5.1-5.7, K.V. Novoselov, paragraphs 3.1, 3.4, 3.5, M.R. Pinskaya, chapters 11, 29, 30, M.V. Pyanova, chapter 16, O.N. Savina, chapter 9, E.E. Smirnova, chapter 28, D.A. Smirnov, chapter 12

Taxation of organizations: textbook / team of authors: under H23 scientific. ed. L.I. Goncharenko. - M. : KNORUS, 2014. - 512 p. - (Bakalav-

ISBN 978-5-406-02966-4

IN in accordance with the content of the Federal State Educational Standard for Higher vocational education in the direction of "Economics", profile "Taxes and taxation", the textbook gives a general description of the tax system of the Russian Federation, legislation on taxes and fees, tax planning. The mechanism for calculating and paying organizations of each federal, regional or local tax(collection), including features on individual industries and types of activities; each special tax regime is analyzed. The content of the chapters is illustrated with diagrams, examples, tables and ends with control questions and practical tasks.

IN glossaries provide terms that allow a deeper understanding of the mechanism of income taxation, as well as general issues.

For undergraduate students, undergraduates of economic universities and faculties, as well as graduate students, teachers.

UDC 336.1/.5(075.8) LBC 65.261.4ya73

Taxation of organizations

Certificate of Conformity No. ROSS RU. AE51. N 16509 dated 06/18/2013.

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19.2. Features of the calculation and payment of taxes on the extraction of minerals, profit of organizations, added value

22.5. Insurance premiums for compulsory social insurance temporary disability

INTRODUCTION

The academic discipline "Taxation of organizations" is one of the most important in the preparation of specialists in the field of finance, taxes, as well as financial management. The content of the textbook complies with the requirements of the Federal State Educational Standard for the preparation of bachelors in the direction 080100.62 "Economics".

The textbook consists of seven sections.

The content of section 1 "Taxes and Entrepreneurship" introduces students to modern trends in the development of the tax system, methods of tax regulation of entrepreneurship in the Russian Federation at the present stage carried out in the country by transformations in the sphere tax administration, as well as the concept of " tax planning”, its forms and methods.

Sections 2 and 3 reveal the mechanism of taxation on the main taxes - both federal and regional local. Methodically developed material, including examples, allows you to get an idea of ​​the practice of calculating and paying taxes and fees by organizations.

Section 4 contains chapters, each of which is devoted to varieties special regimes established by the current Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation).

Section 5 discloses the procedure for collecting mandatory payments from organizations that are not included in the VTC of the Russian Federation.

Section 6 is devoted to the peculiarities of taxation of certain types entrepreneurial activity(construction, trade, organizations of housing and communal services (hereinafter referred to as housing and communal services) and industry, non-profit organizations (hereinafter referred to as NPOs).

Section 7 discloses the procedure for taxation in special economic zones (hereinafter - SEZ).

The structure and content of the textbook was influenced by changes in the list of taxes provided for by the Tax Code of the Russian Federation, and the budget classification. Yes, currently mandatory insurance premiums in state social off-budget funds, customs duties, forest taxes, payments for environmental pollution are not included in the tax code of the Russian Federation. The authors considered it expedient to highlight in the textbook these types of obligatory payments from organizations for a number of reasons. First, from a theoretical point of view, these payments, especially

especially customs duties, are of a tax nature. Secondly, they are closely interrelated with other taxes. For example, when taxing operations on the import of goods, customs duty is an element of the tax base for value added tax (hereinafter referred to as VAT). Thirdly, no other discipline of the curriculum of the direction "Economics", including the profile "Taxes and taxation", does not study the mechanism for calculating the listed mandatory payments. Fourth, listed species mandatory payments excluded from the Tax Code of the Russian Federation, have an impact on the amount tax burden per organization. Highlighted special section under the title "Payments of organizations not included in the Tax Code of the Russian Federation".

The textbook is published during a period of significant changes in the structure of the curricula of universities, aimed at increasing the number of hours for independent work of students. In connection with this, along with the text of the educational material in all chapters of the textbook, a large number of practical examples are given, which make it possible to study in more detail various aspects of the taxation mechanism for individual taxes. Structural-logical schemes serve the same purpose.

The situational tasks given in the textbook are intended for both students and teachers. According to the authors, the search for solutions to situations should be carried out by students independently in extracurricular time, so it is advisable to organize the verification of the choice of the correct or optimal option in the classroom.

The textbook has a fundamentally new structure of chapters and is distinguished by a special method of presenting material, and therefore it will be useful to a wide audience of students economic specialties, including universities where these specialties are not specialized.

The textbook is intended for students (bachelors and masters), as well as for graduate students, teachers of economic law universities, tax specialists and the financial system and for everyone who is interested topical issues in the sphere of corporate taxation. The material is presented taking into account changes in the field of taxation in the Russian Federation as of January 1, 2013.

Section 1 Taxes

and entrepreneurship

Chapter 1. Modern tax legislation and accounting policy of the organization for tax purposes

1.1. Tax legislation of the Russian Federation

Taxpayers, as participants in the general economic system of the state, carry out their activities on the basis of investment, production, financial and other plans being developed. For theirsuccessful implementation, the quality level of the development of the tax policy (accounting policy for tax purposes) of the organization is also important. This is due to the content and opportunities that are laid down in the tax legislation.

System tax legislation- a set of normative acts of various levels containing tax norms. These include: the Constitution of the Russian Federation (hereinafter referred to as the Constitution of the Russian Federation), the Tax Code of the Russian Federation, decrees of the President of the Russian Federation (hereinafter referred to as the President of the Russian Federation), decrees of the Government of the Russian Federation (hereinafter referred to as the Government of the Russian Federation), regulations Ministry of Finance of the Russian Federation (hereinafter referred to as the Ministry of Finance of Russia), Federal tax service(hereinafter - the Federal Tax Service of Russia), decisions of the Constitutional Court of the Russian Federation (hereinafter - KSRF), international treaties.

Modern legislation on taxes and fees, directly related to tax issues, in Russia defined by the NKRF. It includes:

Tax Code of the Russian Federation and federal laws on taxes and fees adopted in accordance with it;

laws and other regulatory legal acts on taxes and fees adopted by the legislative (representative) authorities of the constituent entities of the Russian Federation in accordance with the STC RF;

normative and legal acts of bodies local government local taxes and fees adopted by the representative bodies of local self-government in accordance with the Tax Code of the Russian Federation.

According to Art. 4 of the Tax Code of the Russian Federation, federal and regional executive authorities authorized to exercise the functions of control and supervision in the field of taxes and fees, and their territorial bodies, although they have the right, within their competence, to issue regulatory legal acts on issues related to the taxation of ISO fees, but they cannot change or supplement the legislation on taxes and fees.

Great importance in modern Russia It has principle of priority of tax legislation. When tax is paid, property relations arise between the payer and the recipient, based on the imperious subordination of the former to the latter, therefore, the norms of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation) based on equality, autonomy of will and property independence of the parties are not applicable to tax relations.

The principle of the priority of tax legislation also lies in the fact that legislative normative acts governing civil relations in general and bound by questions taxation, should not contain rules establishing a special procedure for taxation. If there are rules in the laws regarding tax relations, then they can be applied only if they are confirmed and comply with the norms contained in the legislation on taxes and fees.

The Tax Code of the Russian Federation consists of two parts. Part one (general) has been in force since January 1, 1999. It systematizes the legal norms and provisions that fix the basic principles, forms and methods of legal regulation of tax relations, the composition of taxes and fees, the system government agencies operating in tax area, basics tax and legal status other subjects. In addition, in part one of the Tax Code of the Russian Federation, they establish

forms, methods and rules of tax audits and the application of financial and administrative sanctions, the procedure for appealing against acts of tax authorities and protecting the rights of taxpayers, the procedure for paying taxes, etc. is determined.

The second (special) part of the Tax Code of the Russian Federation, which came into force on January 1, 2001, contains norms and regulations governing the procedure for calculating and paying certain taxes and fees. Elements of taxes, cloaked into legal form are essentially a tax mechanism. With the introduction of the second (special) part of the NKRF, a unified legal framework for taxation by type of tax was formed.

Acts of the Federal Tax Service of Russia, as well as tax authorities, are only rarely of a regulatory nature, violation of them entails legal liability. In general, the task of their publication is to explain the methodology for commissioning legislative norms, regulation and bringing to uniformity the methods of practical activity of governing bodies regarding the correctness and timeliness of payment and collection of tax payments.

The procedure for the adoption and implementation of laws on taxes

can be considered from three perspectives:

1) time;

2) space;

3) circle of people.

1. The operation of the law in time. Acts of legislation on taxes and fees shall enter into force not earlier than one month after the date of their official publication and not earlier than the 1st day of the next tax period the relevant tax. federal laws amendments to the Tax Code of the Russian Federation in terms of establishing new taxes (fees) enter into force not earlier than January 1 of the year following the year of their adoption, but not earlier than one month from the date of their official publication (Article 5 of the Tax Code of the Russian Federation). The same procedure is established for a similar kind of legislative acts of the regional and local levels.

2. Action of tax acts in space. Acts of sa-

The governments extend to the territory they govern. Acts of the subjects of the Federation are valid only on the territory of this subject. Acts of federal governing bodies are applied exclusively and undividedly throughout the country.

3. The effect of tax acts on the circle of persons primarily due to the principle of territoriality, according to which all persons with

objects of taxation in our country fall under the sphere of influence of the tax legislation of the Russian Federation. According to the residency principle, the obligation to pay tax also applies to individuals who are residents of the Russian Federation.

In Russia, tax laws are of a permanent nature and operate regardless of whether the budget for the corresponding year is approved or not. Legislative acts Taxes that introduce or change taxes and that worsen the position of taxpayers do not have retroactive effect. Acts introducing or amending new taxes and fees that improve the position of taxpayers may have retroactive effect.

1.2. Tax accounting: methodological foundations and practical aspects 1

An important form of implementation of the tax policy of the organization is accounting policy for tax purposes. The reasons for its preparation (except for the factors that determine the provisions of the tax policy of the organization) are:

differences between accounting analog accounting Legislatively provided for various tax options

accounting; the need to document certain

tax accounting procedures as a basis for defending the organization's position on controversial issues of legislation in the event of disputes by tax authorities.

A narrower concept of tax accounting was introduced by law vst. 313 chapter 25 of the Tax Code of the Russian Federation. Tax accounting is a system for summarizing information to determine the tax base for corporate income tax based on data primary documents grouped in the prescribed order. The emergence of tax accounting is due to the fact that, based on the requirements of tax legislation, the indicators that reflect business income and expenses in accounting do not correspond to those values ​​that are involved in the formation of the tax base for corporate income tax. Accounting data discrepancy analog accounting occurs in particular in the following cases:

1  For more details see: Goncharenko L.I., Potrokhova T.G. Tax accounting for corporate income tax: methodological issues. M. : FA, 2009.

providing this information to internal and external users to control the correctness of the calculation, completeness and timeliness of calculations with the budget for corporate income tax.

Using the analysis of the Recommendations of the Federal Tax Service of Russia for the preparation of tax accounting registers “The tax accounting system recommended by the Federal Tax Service of Russia for calculating profits in accordance with the standards of Chapter 25 tax code Russian Federation, organizations began to independently develop tax accounting registers that meet the requirements of tax legislation and take into account the specifics of their activities, the volume and variety of operations, the structure of proceeds from the sale of goods (works, services). One got the impression that tax accounting would be completely separated from accounting.

However, with the introduction in 2003 of the Regulations accounting PBU 18/02 “Accounting for tax settlements on profits of organizations” (hereinafter - PBU 18/02), the paths of accounting and tax accounting again met and were inextricably intertwined. From this moment, there was an urgent need to create such an accounting system that would meet the following requirements:

complied with accounting and tax legislation; contained the optimal ratio of accounting accuracy and costs

its management; it was flexible and quick to make adjustments,

caused by changes in legislation; ensured the implementation of control actions for the maintenance

accounting and tax accounting; provided the opportunity to use the system for managing

lazy analysis.

Describing PBU 18/02 as a whole, it should be noted that it determines the relationship between an indicator reflecting profit (loss) calculated in the manner established by regulatory legal acts for accounting - accounting profit (loss), an indicator of the tax base for income tax organizations behind reporting period- taxable profit (loss), calculated in the order, established by law tax collections.

According to RAS 18/02, it is necessary to reflect in accounting not only those amounts of tax that the company will pay for current period, but what she will have to pay in the future

narrower received income and expenses. In other words, if earlier only the current component of the expense on corporate income tax was reflected, then PBU 18/02 requires that the future (deferred) component of this expense should also be reflected. The profit of pre-taxation is reduced by the amount of corporate income tax indicated in the tax return, other amount deferred taxes (in RAS 18/02 they are called deferred tax assets and liabilities). Calculation formula current tax profit of organizations (hereinafter referred to as TNP) (current tax loss), according to PBU 18/02, is as follows:

TNP \u003d + UR (-UD) + PNO + SHE - IT;

Net profit \u003d Profit before taxation + + IT - IT - consumer goods,

The operation of PBU 18/02 is characterized by the occurrence of permanent and temporary differences. Under permanent differences refers to income and expenses that form the accounting profit (loss) of the reporting period and are excluded from the calculation of the tax base for corporate profit tax of both the reporting and subsequent reporting periods (clause 4 PBU 18/02).

Under temporary differences means income and expenses that form accounting profit (loss) in the reporting period, analog base tax on profit - in another or other reporting periods (clause 8 PBU 18/02).

Thus, in general, differences in PBU 18/02 are income (expenses) that increase (decrease) the financial result of the reporting period in accounting, but are not taken into account (never or temporarily) for profit tax purposes. Essential differences are the desired differences financial result accounting tax base(the amount of profit (loss)). At the same time, permanent differences are not taken into account either in the reporting or in subsequent periods, while temporary differences

The amounts will be taken into account for tax purposes in the next or other subsequent periods. Accordingly, permanent differences are differences between accounting and tax accounting that will never be eliminated. Temporary differences would not exist if the reporting period was not a month (quarter, year), much more, then such income (expenses) would eventually be taken into account in the accounting, in the tax accounting.

IN With regard to permanent differences, it is necessary to note one aspect that was not taken into account in PBU 18/02. According to clause 4 of PBU18/02, permanent differences are understood as income and expenses that form the accounting profit (loss) of the reporting period and are excluded from the calculation of the tax base for income tax both for the reporting period and for subsequent periods. At the same time, there are situations when certain incomes (expenses) form the tax base, but are not reflected in the accounting records of either this or subsequent periods. Such situations are quite rare, but they still happen. In particular, they include income from receiving services free of charge and property rights that are not subject to accounting. According to paragraph 8 of Art. 250 of the Tax Code of the Russian Federation, such receipts are subject to inclusion tax base, however, accounting legislation does not provide for their reflection on accounts.

IN Under such conditions one should speak of permanent differences of two types:

1) accounted for in accounting and not accounted for in the tax base(permanent differences described in vPBU 18/02);

2) accounted for in the tax base and not accounted for in accounting (permanent differences not described in the Regulations).

Accounting for differences performs the following functions: accounting, control, analytical.

The accounting function, on the one hand, is quite simple and understandable and consists in the calculation of differences and their reflection in accounting accounting willows profit and loss statement. However, on the other hand, on what decision will be made and, accordingly, what difference it will make, the impact on the value net profit companies can be quite significant.

control function. In accordance with SPBU 18/02 “Accounting for

tax on profit of organizations "all differences between the data of accounting and tax accounting are taken into account in terms of income and expenses, and this allows you to see how from the amount of tax calculated on accounting profit (conditional expense

profit log), the amount of tax is obtained, which is reflected in the tax return. If both permanent and temporary differences are reflected, then it becomes clear to users of statements why the amount of tax payable to the budget differs from the amount of tax calculated on accounting profit. Thus, it is possible to answer the questions why the amounts of the conditional expense and the profit tax of organizations differ from each other, in accounting accounting for the reporting period may be a profit, while in the tax - a loss, or vice versa and why. If all differences are taken into account, then it is possible to come to the TNP of organizations from the conditional expense of corporate income tax and compare it with the amount indicated in the tax return. If a verification mechanism is configured during this calculation (in automated system or using formulas in Excel), this avoids any errors in both accounting and tax accounting, since the verification mechanism will generate errors until all inaccuracies are eliminated. The control function is very important for organizations, since chapter 25 of the NCRF does not offer a tool with which to check whether the tax base for corporate income tax is correctly calculated.

Analytic function accounting for differences lies in the fact that it can be a tool for monitoring the implementation of company expenses from net profit, as well as a tool for analyzing fluctuations in the amount of net profit (profit to be distributed among shareholders) depending on the amount of deferred tax assets and obligations.

Thus, the analysis of the interaction of accounting and tax accounting allows us to highlight the following provisions:

accounting and tax accounting subsystems have similar goals and tasks: ensuring the maintenance of records of property, liabilities business operations carried out by organizations; compiling and presenting reliable information about the property status of organizations and their income and expenses;

differences in the objects and methods of legal regulation do not mean that certain types laws of the Russian Federation exist autonomously from each other and do not interact with each other, absorbing significant labor and time costs processing and systematization of data. The legislation establishes the principles and specific procedures for the interaction of related types of legislation;

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65. Sysoeva, G.F. Accounting, taxation and analysis of foreign economic activity: Textbook for masters / G.F. Sysoeva, I.P. Maletskaya. - M.: Yurayt, 2013. - 424 p.
66. Sysoeva, G.F. Accounting, taxation and analysis of foreign economic activity: Textbook for masters / G.F. Sysoeva, I.P. Maletskaya. - Lyubertsy: Yurayt, 2016. - 424 p.
67. Filina, F.N. Inventory: accounting and taxation / F.N. Owl. - M.: GrossMedia Ferlag, ROSBUH, 2012. - 264 p.
68. Chaikovskaya, L.A. Taxes and taxation (schemes and examples): Textbook / L.A. Chaikovskaya. - M.: Economics, 2012. - 301 p.
69. Chudinov, S.A. Taxation of insurance activities in foreign countries / S.A. Chudinov. - M.: Ankil, 2012. - 160 p.
70. Shuvalova, E.B. Taxation of participants in foreign economic activity: Textbook / E.B. Shuvalova, P.M. Shepelev. - M.: Dashkov i K, 2012. - 132 p.
71. Elgood, T. Effective tax management: The future of the corporate tax service / T. Elgood. - M.: Alpina Publisher, 2012. - 334 p.
72. Taxes and taxation: Textbook / Ed. A.E. Suglobova, N.M. Boboshko. - M.: UNITI, 2015. - 543 p.
73. Taxes and taxation: Textbook / Ed. G.B. Polyak, A.E. Suglobov. - M.: UNITI, 2012. - 631 p.
74. Taxes and taxation: Textbook / Ed. D.G. Blueberry. - M.: UNITI, 2012. - 367 p.
75. Taxes and taxation: Textbook / Ed. D.G. Blueberry. - M.: UNITI, 2012. - 367 p.
76. Taxes and taxation: Textbook. / Ed. I.A. Maiburova. - M.: UNITI, 2015. - 487 p.
77. Taxes and taxation: Textbook / Ed. I.A. Maiburova. - M.: UNITI, 2012. - 559 p.
78. Taxes and taxation: Textbook / Ed. I.A. Maiburova. - M.: UNITI, 2013. - 559 p.
79. Taxes and taxation: Textbook. / Ed. I.A. Maiburova. - M.: UNITI, 2015. - 559 p.
80. Taxes and taxation. Palette contemporary problems: Monograph / Ed. I.A. Maiburova, Yu.B. Ivanova. - M.: UNITI, 2016. - 375 p.

Monographs, textbooks, teaching aids

• 1. Aronov L.V. Taxes and taxation [Text]: textbook, allowance / A.V. Aronov, V.A. Kashin. - M.: Master; Research Center INFRA-M, 2015. - 576 p.
• 2. Goncharenko L.I. Taxation of individuals [Text]: textbook, for universities / L. I. Goncharenko [and others]. - M.: INFRA-M, 2012. - 238 p.
• 3. Gorsky I.V. Tax policy of Russia: problems and prospects [Text] / I.V. Gorsky [i dr.]. - M.: Finance and statistics, 2003. - 287p.
• 4. Mayburov I.A. Theory of taxation [Text]: textbook, for masters / I.A. Maiburov, A.M. Sokolovskaya. - M.: UNITY-DANA, 2011.- 591 p.
• 5. Mayburov I.A. Theory and history of taxation [Text]: textbook, manual / I.A. Maiburov, N.V. Ushak, M.E. Kosiv. - M.: UNITI-DANA, 2011. - 422 p.
• 6. Mayburov I.A. fiscal federalism. Problems and prospects of development [Text] / I.A. Mayburov [i dr.]. - M.: UNITY-DANA, 2015.-415s.
• 7. Mayburov I.A. Economy tax reforms[Text] / I.A. Maiburov, Yu.B. Ivanov, L.L. Tarangula. - Kyiv: Alerta, 2013. - 432 p.
• 8. Mayburov I.A. Encyclopedia theoretical foundations taxation [Text] / I.A. Mayburov [i dr.]. - M.: UNITI-DANA, 2016. - 503 p.
• 9. Mayburov I.A. Taxes and taxation. Palette of modern problems [Text] / I.A. Mayburov [i dr.]. - M.: UNITI-DANA, 2014.- 375 p.
• 10. Matuzov I.I. Theory of state and law [Text] / I.I. Matuzov, A.V. Malko. - M.: Lawyer, 2006. - 484 p.
• 11. Panskov V.G. General approach to determining the essence of tax benefits [Text] / V. G. Panskov, I.A. Mayburov [and others] // tax incentives. Theory and practice of application. - M.: UNITI-DANA, 2014. - Ch. 1. - 487 p.
• 12. Panskov V.G. Taxes and taxation: theory and practice [Text]: textbook, and pract. for acad. bakal. / V.G. Panskov. - 5th ed., Re-work. and additional - In 2 volumes - M.: Yurayt, 2016. - 734 p.
• 13. Panskov V.G. Methodological problems of evaluating the effectiveness of tax benefits [Text] / V.G. Panskov, I.A. Mayburov [et al.] // Tax incentives. Theory and practice of application. - M.: UNITY-DANA,
• 2014. -Ch. 5.-487 p.
• 14. Picketts T. Capital in the 21st century [Text]: per. from English. / T.M. Pickett. - M.: Ad Marginem Press, 2015. - 517 p.
• 15. Romanovsky M.V. Taxes and taxation [Text] studies, for universities / M.V. Romanovsky [i dr.]. - St. Petersburg: Peter, 2010. - 526 p.
• 16. Smith A. An inquiry into the nature and causes of the wealth of nations. [Text] / A. Smith. - A.-M.: Sotsekgiz, 1962. - 655 p.
• 17. Sokolov A.A. Theory of taxes [Text] / A.A. Sokolov. - M.: YurInfoR-Press LLC, 2003. - 506 p.
• 18. Solovey G.G. State budgets[Text] / G.G. Nightingale. - M.-L., 1928, - 176 p.
• 19. StiglitzD. Roaring nineties. Seeds of collapse [Text]: per. With. English, iprime. G.G. Pirogova/D. Stiglitz // Enter, articles by G.Yu. Semigin and D.S. Lvov. - M.: Modern economy and law, 2005. - 424 p.
• 20. Yutkina T.F. Taxes and taxation [Text]: textbook, for universities / T.F. Yutkin. - M.: INFRA-M, 2000. - 429 p.
• 21. Yanzhul I.I. Basic principles of financial science. The doctrine of state revenues [Text] / I.I. Yanzhul. - M.: Statute, 2002. - 555 p.
• 22. Taxation trends in the European. Eurostat. 2015.IMF. Word Economic Outlook Database. Russia. 2015 (English). Economic Report of the President. - Washington, 2012. - P. 416.

Articles in scientific journals

• 1. Gorsky I.V. How many functions does a tax have? [Text] / I. V. Gorsky // Tax Bulletin. - 2002. - No. 3. - S. 161 - 163.
• 2. Eremenko E.A. Special tax regimes and the concept of tax fairness [Text] / E.A. Eremenko // Finance. -
• 2015. -№ 9. -S. 76-80.
• 3. Zaripov V.M. The crisis of legal regulation of environmental payments [Text] / V.M. Zaripov // Economics, taxes, law. - 2014. - No. 6.-S. 116-120.
• 4. Panskov V. G. VAT collection: there are reserves, opportunities are not used [Text] / V.G. Panskov // Finance. - 2016. - No. 3. - S. 22-27.
• 5. Panskov V. G. Discussion questions taxation. To the results of the international tax symposium [Text] / V.G. Panskov // Finance. - 2016. - No. 8. - S. 23-28.

Dissertations

• 1. Pinskaya M.R. Harmonization of tax relations in a federal state [Text]: thesis .... Dr. Econ. Sciences / M.R. Pinskaya. - M., 2010.
• 2. Siluanov L.G. Interbudgetary relations in the context of the development of federalism in Russia [Text]: dis. ... Dr. Econ. Sciences / A.G. Siluanov. - M., 2012.
• 3. Suleimanov M.M. The development of tax federalism in the context of the formation of a decentralized model of federal relations in Russia [Text]: dis. ... cand. legal Sciences / M.M. Suleimanov. - Makhachkala: Dagestan State University, 2011.

Internet resources

• 1. http://www.gks.ru
• 2. http://www.nalog.ru