Keyword: «taxes»

The article deals with the historical experience of Russian tax system development from ancient times to the present days; common to all states periods of this system evolution are examined.

The article presents theoretical aspects of tax policy. The article discusses new approaches to the calculation and collection of major taxes, and the application of special tax regimes in the Russian Federation for the period 2017-2020.

There is features of presentation of small business in Russia and in Bryansk in this article. Also, there are standards for assessing small business, supervisory holidays, financial support from the state and other indulgences in the region. In addition, the financial and economic indicators of small business in Bryansk, as well as organizations that support this area of activity.

Many companies in practice are faced with the need to submit to the tax office certain documents. The mechanism of interaction between tax authorities and taxpayers, written down in part one of the Tax Code of the Russian Federation, provides that the latter, upon request, must submit all necessary documents at the exit or desk tax audit. Moreover, inspectors can demand documents from both the taxpayer and its contractors. The article discusses the main directions in which the taxpayer has a legitimate reason to reduce the tax burden.

Each successful businessperson faces an issue of expanding his organization eventually. Today, there are two ways to solve this problem: start a subsidiary or a branch. This article presents an analysis of such concepts as a subsidiary, branches, their advantages and disadvantages, examples, features of establishment, as well as questions of their differences. The authors consider tax issues in relation to the branch and subsidiary. Ultimately, an answer to the question will be given.