Taxes and taxation

The study guide presents the foundations of the theory of taxation and tax law, the structure and principles of constructing the tax system of the Russian Federation revealed, the procedure for payment of basic taxes of the Russian Federation is presented, taxes of developed countries are described. Detailed characteristics of the main types of taxes, taxation objects, bets, benefits, order and terms of charging are given. Problem issues of tax burden on taxpayers, tax forecasting and impact of the tax system for the country"s economy are analyzed. Almost all major taxes and fees of the Russian tax system are described.
The main advantage of the training manual is an integrated approach to the consideration of the tax system in Russia, the systematization of materials on the application of Russian tax legislation as of May 1, 2005.
It is intended for students and teachers of higher educational institutions, as well as as a basic course for the preparation of specialists in the field of taxation, listeners of educational institutions of retraining and advanced training. The training manual may be of interest to the wide range of readers interested in tax issues and related business activities