The variety and rates tax lessees: the comparative analysis on tax legislations of Azerbaijan Republic and foreign countries
( Pp. 83-87)

More about authors
Mirzayeva Afat Qadir docent kafedry grazhdanskogo processa i kommercheskogo prava yuridicheskogo fakulteta, kandidat yuridicheskih nauk
Baku State University
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Abstract:
The tax base is quantitative significant of the tax object, for example, income, profit, circulation and so on. But one of the principal significant of the tax base is tax lessees. Generally, tax lessees are permitting to tax payers to use part of their incomes which remains after taxation, for their industrial, production or personal consumption. Tax less doesn’t considered independent element of tax juridical construction, but its importance as one of part of tax base, is irrefutable. The tax lessees – is unstudied institute of tax law and it require special scientific approach and research in limits basic elements of tax juridical construction.
How to Cite:
Mirzayeva A.Q., (2013), THE VARIETY AND RATES TAX LESSEES: THE COMPARATIVE ANALYSIS ON TAX LEGISLATIONS OF AZERBAIJAN REPUBLIC AND FOREIGN COUNTRIES. Business in Law, 1 => 83-87.
Reference list:
Garmaeva M.A. Pravovoe regulirovanie nalogovykh vychetov v rossiyskom nalogovom zakonodatel stve. Diss kand.yur.nauk. M., 2008
Kukharenko V.B., Tyutyuryukov N.N. Nalogovye sistemy zarubezhnykh stran: Uchebnoe posobie. M.: RAGS, 2009
Nalogi i nalogooblozhenie: Uchebnoe posobie / Pod red. I.G. Rusakovoy, V.A. Kashina. M.: Finansy, YUNITI, 1998
Nalogovyy Kodeks Azerbaydzhanskoy Respubliki. Baku: Ganun, 2008
Nikitina A.V. Problemy pogranichnogo vzaimodeystviya nalogovogo i byudzhetnogo zakonodatel stva // Pravovedenie, 2002, № 5
http://(www.zakon.kz/Nalogovogo Kodeksa Respubliki Kazakhstan
http://www.belta.by/Novosti Belarusi, 4 yanvarya 2013
http://www.spinform.ru/
Nalogovyy Kodeks Respubliki Uzbekistan
Keywords:
tax deductions, the tax base, the non-taxable minimum, costs.


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