Classification of Tax Expenses, Their Types

IF 1.3 Q1 LAW European Company and Financial Law Review Pub Date : 2022-10-06 DOI:10.18572/1813-1220-2022-10-30-31

Yulia P. Michurina

引用次数: 0

Abstract

Exploring features of the legal regulation of tax expenditures in the Russian Federation, there is the question of how to classify tax expenditures, whether it is possible to distinguish types of tax expenditures, to whom and for what they are provided, and also what is their purpose and benefit for the budget of the Russian Federation. It was possible to analyze already existing types of tax expenditures in this article, and an attempt was also made to identify its own classification.

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税费费用分类及其种类

在探讨俄罗斯联邦税收支出法律规制的特点时，存在着如何对税收支出进行分类的问题，是否有可能区分税收支出的类型，提供给谁和提供给什么，以及它们对俄罗斯联邦预算的目的和利益是什么。在这篇文章中，可以分析已经存在的税收支出类型，并试图确定其自己的分类。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

European Company and Financial Law Review LAW-

CiteScore

1.00

自引率

16.70%

发文量

期刊介绍： In legislation and in case law, European law has become a steadily more dominant factor in determining national European company laws. The “European Company”, the forthcoming “European Private Company” as well as the Regulation on the Application of International Financial Reporting Standards (“IFRS Regulation”) have accelerated this development even more. The discussion, however, is still mired in individual nations. This is true for the academic field and – even still – for many practitioners. The journal intends to overcome this handicap by sparking a debate across Europe on drafting and application of European company law. It integrates the European company law component previously published as part of the Zeitschrift für Unternehmens- und Gesellschaftsrecht (ZGR), on of the leading German law reviews specialized in the field of company and capital market law. It aims at universities, law makers on both the European and national levels, courts, lawyers, banks and other financial service institutions, in house counsels, accountants and notaries who draft or work with European company law. The journal focuses on all areas of European company law and the financing of companies and business entities. This includes the law of capital markets as well as the law of accounting and auditing and company law related issues of insolvency law. Finally it serves as a platform for the discussion of theoretical questions such as the economic analysis of company law. It consists of articles and case notes on both decisions of the European courts as well as of national courts insofar as they have implications on European company law.