The article considers the last changes in the Russian tax legislation. The author analyzes the tax innovations to make some conclusions and contradictions among the rules and articles of tax legislation. The paper reveals legislation problems on taxes and fees on the basis of use of research and comparative methods.
Keywords: tax legislation, federal taxes, regional taxes, local taxes, indirect taxes, direct taxes, tax deductions, tax elements
References:
RF Federal Law “On Science and state scientific and technical policy” of August 23, 1996 № 127-FZ. Available at: Link. (In Russ.)
RF Federal Law “On Introduction in action of part one of Tax Code of the Russian Federation” of July 31, 1998 № 147-FZ. Available at: Link. (In Russ.)
RF Federal Law “On Modification of part one of Tax Code of the Russian Federation” of July 02, 2013 № 153-FZ. Available at: Link. (In Russ.)
RF Federal Law “On Modification of article 220 of part second of Tax code of the Russian Federation” of July 23, 2013 № 212-FZ. Available at: Link. (In Russ.)
RF Federal Law “On Modification of separate acts of the Russian Federation in connection with improvement of the principles of determination of the prices for taxation” of July 18, 2011 № 227-FZ. Available at: Link. (In Russ.)
RF Federal Law “On Property levy of individuals” of December 09, 1991 № 2003-1. Available at: Link. (In Russ.)
RF Federal Law “On State regulation of activity on the organization and conduct gambling and introduction of some acts of the Russian Federation” of December 29, 2006 № 244-FZ. Available at: Link. (In Russ.)
The main directions of tax policy of the Russian Federation for 2014 and on planning period 2015 and 2016. Available at: Link. (In Russ.)
Aguzarova F.S. Chto dast vvedenie novogo naloga v Rossii? [What will give introduction of а new tax in Russia?]. Finansy i kredit – Finance and credit, 2013, no. 18, pp. 61–65.
Aguzarova F.S., Dzagoeva M.R., Tokaeva S.K. Theoretical and Practical Aspects of Deferred Taxes in IFRS. Middle-East Journal of Scientific Research, 2013, no. 17, pp. 315–320.