Special tax regimes. Tutorial
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The training manual for the master"s program for tax law covers theoretical views on the legal nature of special tax regimes, the taxpayers of tax benefits when applying such special regimes, analyzes the main elements of a simplified taxation system, a single agricultural tax, a single tax on imputed income, a patent taxation system, and a patent taxation system, and Taxation systems in the implementation of products sharing agreements. Particular attention is paid to the identification of the problems of legal regulation of the application of special tax regimes with the involvement of judicial acts and the coverage of the legal positions of the financial and tax authorities.
For students, graduate students and teachers of legal and economic universities, as well as employees of tax authorities, courts, other law enforcement agencies and other organizations
For students, graduate students and teachers of legal and economic universities, as well as employees of tax authorities, courts, other law enforcement agencies and other organizations
Author:
Author:Nogina Oksana Arkadyevna
Cover:
Cover:Hard
Category:
- Category:Arts & Photography
- Category:Business & Money
- Category:Social Science & Politics
Publication language:
Publication Language:Russian
Paper:
Paper:offset
ISBN:
ISBN:978-5-91768-997-5
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