Published in «Journal of Economics, Entrepreneurship and Law»1 / 2018
DOI: 10.18334/epp.8.1.38768

Issues of taxation at metallurgical enterprises

Shershneva Yana Olegovna, Ural Federal University named after the first President of Russia B.N.Yeltsin, Russia

Smorodina Elena Anatolevna, Ural Federal University named after the first President of Russia B.N.Yeltsin, Russia

Проблемы налогообложения на металлургических предприятиях - View in Russian

Abstract:
The article is devotes to the analysis of the issues related to taxation at metallurgical enterprises. We have chosen this industry because metallurgy, acting as a large and prosperous industry in Russia, is the second largest budget-forming industry that brings significant tax revenues. In Russia, the main taxation problem is the uncertainty of the legal system, especially in matters related to the recognition of tax expenses, which causes a number of legal proceedings between taxpayers and tax authorities. If in Metallurgical industry there is a conflict of interests between government and business, the conflict should be resolved just like the issue of encouraging enterprises to optimize their taxes on legal grounds, as well as the possibilities of releasing resources for investment.

Keywords:

budget, metallurgy, offshore, Profit tax, taxation, tolling

JEL-Classification: H21, L61

Citation:
Shershneva Ya.O., Smorodina E.A. (2018). Issues of taxation at metallurgical enterprises [Problemy nalogooblozheniya na metallurgicheskikh predpriyatiyakh]. Journal of Economics, Entrepreneurship and Law, 8(1). (in Russian). – doi: 10.18334/epp.8.1.38768.


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