THE WORLD OF TAx DEDUCTIONS
In this article a study and methodological foundations of the structure of taxes and fees. Disclosed the concept of elements of tax and duty. Focuses on the nature of the concept of «tax deduction». Provides legal and the author’s interpretation of the term «tax deduction». Examples of application o...
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| Format: | Article |
| Language: | Russian |
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Plekhanov Russian University of Economics
2016-08-01
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| Series: | Статистика и экономика |
| Subjects: | |
| Online Access: | https://statecon.rea.ru/jour/article/view/816 |
| _version_ | 1826559701445246976 |
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| author | Alexei V. Dujov |
| author_facet | Alexei V. Dujov |
| author_sort | Alexei V. Dujov |
| collection | DOAJ |
| description | In this article a study and methodological foundations of the structure of taxes and fees. Disclosed the concept of elements of tax and duty. Focuses on the nature of the concept of «tax deduction». Provides legal and the author’s interpretation of the term «tax deduction». Examples of application of a tax deduction in the value-added tax and the tax to incomes of physical persons. the conclusions about the multilateral nature of the tax deduction. |
| first_indexed | 2024-03-12T03:42:13Z |
| format | Article |
| id | doaj.art-035e0f40b1af47cea70d22fcdb0bf8c4 |
| institution | Directory Open Access Journal |
| issn | 2500-3925 |
| language | Russian |
| last_indexed | 2025-03-14T09:04:34Z |
| publishDate | 2016-08-01 |
| publisher | Plekhanov Russian University of Economics |
| record_format | Article |
| series | Статистика и экономика |
| spelling | doaj.art-035e0f40b1af47cea70d22fcdb0bf8c42025-03-02T12:40:58ZrusPlekhanov Russian University of EconomicsСтатистика и экономика2500-39252016-08-0105353810.21686/2500-3925-2015-5-35-38815THE WORLD OF TAx DEDUCTIONSAlexei V. Dujov0Moscow State University of Economics, Statistics and Informatics (MESI)In this article a study and methodological foundations of the structure of taxes and fees. Disclosed the concept of elements of tax and duty. Focuses on the nature of the concept of «tax deduction». Provides legal and the author’s interpretation of the term «tax deduction». Examples of application of a tax deduction in the value-added tax and the tax to incomes of physical persons. the conclusions about the multilateral nature of the tax deduction.https://statecon.rea.ru/jour/article/view/816элементы налогаклассификация элементов налогаприрода налогового вычетаналого вый вычет по налогу на добавленную стоимостьстандартные вычеты по налогу на доходы физических лицпро фессиональные налоговые вычеты по налогу на доходы физических лицelements of taxesclassifica tion of elements of the tax nature of tax deductiontax deduction for value added taxstandard deductions under the tax to incomes of physical personsprofessional tax deductions under the tax to incomes of physical persons |
| spellingShingle | Alexei V. Dujov THE WORLD OF TAx DEDUCTIONS Статистика и экономика элементы налога классификация элементов налога природа налогового вычета налого вый вычет по налогу на добавленную стоимость стандартные вычеты по налогу на доходы физических лиц про фессиональные налоговые вычеты по налогу на доходы физических лиц elements of taxes classifica tion of elements of the tax nature of tax deduction tax deduction for value added tax standard deductions under the tax to incomes of physical persons professional tax deductions under the tax to incomes of physical persons |
| title | THE WORLD OF TAx DEDUCTIONS |
| title_full | THE WORLD OF TAx DEDUCTIONS |
| title_fullStr | THE WORLD OF TAx DEDUCTIONS |
| title_full_unstemmed | THE WORLD OF TAx DEDUCTIONS |
| title_short | THE WORLD OF TAx DEDUCTIONS |
| title_sort | world of tax deductions |
| topic | элементы налога классификация элементов налога природа налогового вычета налого вый вычет по налогу на добавленную стоимость стандартные вычеты по налогу на доходы физических лиц про фессиональные налоговые вычеты по налогу на доходы физических лиц elements of taxes classifica tion of elements of the tax nature of tax deduction tax deduction for value added tax standard deductions under the tax to incomes of physical persons professional tax deductions under the tax to incomes of physical persons |
| url | https://statecon.rea.ru/jour/article/view/816 |
| work_keys_str_mv | AT alexeivdujov theworldoftaxdeductions AT alexeivdujov worldoftaxdeductions |