The Legal Nature of the Additional Payment of Excise Taxes Calculated Using an Increasing Coefficient, and the Problems of Applying the Calculation Method of Additional Excise Tax in the Conditions of Applying an Increased Coefficient
This article is devoted to the actual problem of analyzing the signs of an additional payment for excise duties, the obligation to pay which arises in connection with exceeding the maximum volume of sales of excisable goods at the end of the calendar year. The article analyzes the problems of tax re...
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| Format: | Article |
| Language: | English |
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North-West Institute of Management, Branch of Russian Presidential Academy of National Economy and Public Administration (RANEPA)
2020-09-01
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| Series: | Теоретическая и прикладная юриспруденция |
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| Online Access: | https://www.taljournal.ru/jour/article/view/60 |
| _version_ | 1797201596693610496 |
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| author | O. A. Nogina |
| author_facet | O. A. Nogina |
| author_sort | O. A. Nogina |
| collection | DOAJ |
| description | This article is devoted to the actual problem of analyzing the signs of an additional payment for excise duties, the obligation to pay which arises in connection with exceeding the maximum volume of sales of excisable goods at the end of the calendar year. The article analyzes the problems of tax regulation calculation of an additional payment by the settlement method when determining the unfounded tax benefit received by the taxpayer. |
| first_indexed | 2024-03-08T08:47:13Z |
| format | Article |
| id | doaj.art-62c83acd00204524a16da6af83f2065c |
| institution | Directory Open Access Journal |
| issn | 2686-7834 |
| language | English |
| last_indexed | 2024-04-24T07:50:04Z |
| publishDate | 2020-09-01 |
| publisher | North-West Institute of Management, Branch of Russian Presidential Academy of National Economy and Public Administration (RANEPA) |
| record_format | Article |
| series | Теоретическая и прикладная юриспруденция |
| spelling | doaj.art-62c83acd00204524a16da6af83f2065c2024-04-18T13:39:45ZengNorth-West Institute of Management, Branch of Russian Presidential Academy of National Economy and Public Administration (RANEPA)Теоретическая и прикладная юриспруденция2686-78342020-09-0103798353The Legal Nature of the Additional Payment of Excise Taxes Calculated Using an Increasing Coefficient, and the Problems of Applying the Calculation Method of Additional Excise Tax in the Conditions of Applying an Increased CoefficientO. A. Nogina0St. Petersburg State UniversityThis article is devoted to the actual problem of analyzing the signs of an additional payment for excise duties, the obligation to pay which arises in connection with exceeding the maximum volume of sales of excisable goods at the end of the calendar year. The article analyzes the problems of tax regulation calculation of an additional payment by the settlement method when determining the unfounded tax benefit received by the taxpayer.https://www.taljournal.ru/jour/article/view/60excise taxes on tobacco productsincreasing coefficientcalculation of excise taxcalculation methodunjustified tax benefit |
| spellingShingle | O. A. Nogina The Legal Nature of the Additional Payment of Excise Taxes Calculated Using an Increasing Coefficient, and the Problems of Applying the Calculation Method of Additional Excise Tax in the Conditions of Applying an Increased Coefficient Теоретическая и прикладная юриспруденция excise taxes on tobacco products increasing coefficient calculation of excise tax calculation method unjustified tax benefit |
| title | The Legal Nature of the Additional Payment of Excise Taxes Calculated Using an Increasing Coefficient, and the Problems of Applying the Calculation Method of Additional Excise Tax in the Conditions of Applying an Increased Coefficient |
| title_full | The Legal Nature of the Additional Payment of Excise Taxes Calculated Using an Increasing Coefficient, and the Problems of Applying the Calculation Method of Additional Excise Tax in the Conditions of Applying an Increased Coefficient |
| title_fullStr | The Legal Nature of the Additional Payment of Excise Taxes Calculated Using an Increasing Coefficient, and the Problems of Applying the Calculation Method of Additional Excise Tax in the Conditions of Applying an Increased Coefficient |
| title_full_unstemmed | The Legal Nature of the Additional Payment of Excise Taxes Calculated Using an Increasing Coefficient, and the Problems of Applying the Calculation Method of Additional Excise Tax in the Conditions of Applying an Increased Coefficient |
| title_short | The Legal Nature of the Additional Payment of Excise Taxes Calculated Using an Increasing Coefficient, and the Problems of Applying the Calculation Method of Additional Excise Tax in the Conditions of Applying an Increased Coefficient |
| title_sort | legal nature of the additional payment of excise taxes calculated using an increasing coefficient and the problems of applying the calculation method of additional excise tax in the conditions of applying an increased coefficient |
| topic | excise taxes on tobacco products increasing coefficient calculation of excise tax calculation method unjustified tax benefit |
| url | https://www.taljournal.ru/jour/article/view/60 |
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