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Законодательное Регулирование Налогообложения В Государствах— Участниках Таможенного Союза

Author

Listed:
  • Вылкова Елена Сергеевна

    (Санкт-Петербургский государственный экономический университет)

  • Фалеева Кристина Викторовна

    (Санкт-Петербургский государственный экономический университет)

Abstract

Приведены результаты сотрудничества России, Белоруссии и Казахстана, рассмотрены нормативно-правовые акты, регулирующие налоговые отношения России, Белоруссии и Казахстана, осуществлено сравнение норм налоговых законодательств вышеуказанных стран. Особое внимание уделено обложению НДС.The paper investigates the results of cooperation between Russia, Belarus and Kazakhstan in the framework of legal acts regulating tax relations between Russia, Belarus and Kazakhstan. the authors propose a comparison of the tax legislation systems of the above countries. Particular attention has been paid to levying of VAt.

Suggested Citation

  • Вылкова Елена Сергеевна & Фалеева Кристина Викторовна, 2013. "Законодательное Регулирование Налогообложения В Государствах— Участниках Таможенного Союза," Экономика. Налоги. Право, CyberLeninka;Федеральное государственное образовательное бюджетное учреждение высшего профессионального образования «Финансовый университет при Правительстве Российской Федерации» (Финансовый университет), issue 6, pages 148-153.
    • Handle: RePEc:scn:031101:15261762
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