KFU. Card publication. Transaction tax control algorithm between related persons

KAZAN
FEDERAL UNIVERSITY

- RUS
- 中文
- ES

TRANSACTION TAX CONTROL ALGORITHM BETWEEN RELATED PERSONS

Form of presentation

Articles in international journals and collections

Year of publication

2015

Authors, employees of KFU

Nugaev Fatikh Shamilevich, author

Tufetulov Aydar Miralimovich, author

Authors, postgraduates KFU

Zayac Andrey Sergeevich, postgraduate kfu

Bibliographic description in the original language

Ajdar M. Tufetulov, Fatih Sh. Nugaev and Andrey S. Zayats, 2015. Transaction Tax Control Algorithm Between Related Persons. International Business Management, 9: 1785-1791.

Annotation

Since 2012, a new type of inspection is introduced as the tool for transaction monitoring between related persons using the chapter V.1 of the Russian Federation Tax Code, the check of tax calculation and payment completeness due to the settlement of transactions between related persons. The classification of stages concerning the check of tax calculation and payment completeness is proposed and developed due to the settlement of transactions between related persons. The algorithms of method implementation are also proposed (the method of comparable market prices, resale price method, expensive method, comparable profitability method, the method of profit distribution) according to which the fact of applied and market price compliance in the transactions between the related persons is justified and confirmed. It was determined that the main drawback in the Russian context is in the selection of comparable transactions in order to consider the analyzed transaction.

Keywords

controlled transactions,interdependent persons, the algorithm of tax control, tax control methods, Russian Federation Tax Code

The name of the journal

International Business Management

Publishing house

Medwell Journals

URL

http://www.medwelljournals.com/abstract/?doi=ibm.2015.1785.1791

Please use this ID to quote from or refer to the card

https://repository.kpfu.ru/eng/?p_id=129320&p_lang=2

Full metadata record

Field DC	Value	Language
dc.contributor.author	Nugaev Fatikh Shamilevich	ru_RU
dc.contributor.author	Tufetulov Aydar Miralimovich	ru_RU
dc.contributor.author	Zayac Andrey Sergeevich	ru_RU
dc.date.accessioned	2015-01-01T00:00:00Z	ru_RU
dc.date.available	2015-01-01T00:00:00Z	ru_RU
dc.date.issued	2015	ru_RU
dc.identifier.citation	Ajdar M. Tufetulov, Fatih Sh. Nugaev and Andrey S. Zayats, 2015. Transaction Tax Control Algorithm Between Related Persons. International Business Management, 9: 1785-1791.	ru_RU
dc.identifier.uri	https://repository.kpfu.ru/eng/?p_id=129320&p_lang=2	ru_RU
dc.description.abstract	International Business Management	ru_RU
dc.description.abstract	Since 2012, a new type of inspection is introduced as the tool for transaction monitoring between related persons using the chapter V.1 of the Russian Federation Tax Code, the check of tax calculation and payment completeness due to the settlement of transactions between related persons. The classification of stages concerning the check of tax calculation and payment completeness is proposed and developed due to the settlement of transactions between related persons. The algorithms of method implementation are also proposed (the method of comparable market prices, resale price method, expensive method, comparable profitability method, the method of profit distribution) according to which the fact of applied and market price compliance in the transactions between the related persons is justified and confirmed. It was determined that the main drawback in the Russian context is in the selection of comparable transactions in order to consider the analyzed transaction.	ru_RU
dc.language.iso	ru	ru_RU
dc.publisher	Medwell Journals	ru_RU
dc.subject	controlled transactions	ru_RU
dc.subject	interdependent persons	ru_RU
dc.subject	the algorithm of tax control	ru_RU
dc.subject	tax control methods	ru_RU
dc.subject	Russian Federation Tax Code	ru_RU
dc.title	Transaction tax control algorithm between related persons	ru_RU
dc.type	Articles in international journals and collections	ru_RU