WAYS OF IMPROVEMENT OF EXCISE TAXATION IN THE RUSSIAN FEDERATION
( Pp. 36-37)
More about authors
Ibragimova Oksana M.
kand. ekon. nauk, docent
Derbent branch of Dagestan state University
Derbent branch of Dagestan state University
Abstract:
The Article is devoted to excise tax as one of the oldest forms of indirect taxation. Analyzes the current state excise taxation. Discusses the difference of excise tax from VAT and the proposed changes to the Tax Code in 2016-2018.
How to Cite:
Ibragimova O.M., (2016), WAYS OF IMPROVEMENT OF EXCISE TAXATION IN THE RUSSIAN FEDERATION. Business in Law, 5 => 36-37.
Reference list:
Nalogovyy kodeks Rossiyskoy Federatsii. CHast I i II s kommentariyami. M.: Tandem. 2016
Elena Ladnova Podpisan zakon o sovershenstvovanii mekhanizma vzimaniya aktsizov http://www.garant.ru/news/707966/
Monitoring izmeneniy v zakonodatel stve ot 18.04.2016 http://www.delprof.ru/press-center/law news/2992/
Osnovnye napravleniya nalogovoy politiki na 2016 god i planovyy period 2017 i 2018 godov: http://www.audar-info.ru/docs/politic/ sectId 301395 artId 1440996
Elena Ladnova Podpisan zakon o sovershenstvovanii mekhanizma vzimaniya aktsizov http://www.garant.ru/news/707966/
Monitoring izmeneniy v zakonodatel stve ot 18.04.2016 http://www.delprof.ru/press-center/law news/2992/
Osnovnye napravleniya nalogovoy politiki na 2016 god i planovyy period 2017 i 2018 godov: http://www.audar-info.ru/docs/politic/ sectId 301395 artId 1440996
Keywords:
the excise tax, the tax base, rate, the order of calculation, payment, tax audit, Bank guarantee, customs Declaration.
