Keyword: «taxes»

The article is devoted to the problems of rental incomes distribution arising at the enterprises of the extractive industries; it defines the main principles affecting the application of the rental concept, which is implemented on the domestic market of natural resources. The authors give the characteristic of rents of various types. The study substantiates the proposition that rent can perform the most important reproduction compensation functions in the modern economic process of mining production, which will largely influence the formation of the principles necessary for creating a pricing and taxation system in mineral resources use.

The paper examines the problems of the formation of the commercial population and entrepreneur-ship in the cities of the Akmola region in the late XIX – early XX centuries. Based on a comparative analysis, the author came to the conclusion that the convenient geographical location of the cities, the trade policy of the authorities contributed to the growth of trade and the emergence of entrepreneurship in the cities of the Akmola region in the late XIX – early XX centuries. Founded as military fortresses Omsk, Petropavlovsk, Akmolinsk, they later turned into trading posts and business centers. The study of archival documents in the state archives of Almaty, Kokshetau, Astana and Petropavlovsk revealed new historical data about the first entrepreneurs. The role of entrepreneurship in the economic development of fortress cities, the transition from barter to stationary trade, is undeniable. The increase in trade turnover in cities, the construction of new buildings, all this is due to the activities of residents and authorities of the cities of Akmola region in the late XIX – early XX centuries.

The work examines the role of tax incentives in the economic system of the Republic of Belarus, their legal framework, and significance for state fiscal policy. Tax incentives are defined as a financial-legal category regulated by the Tax Code and perform several key functions, including distributive, stimulative, and regulatory. The authors emphasize the need to resolve discrepancies between the theory and practice of taxation, as well as to amend the legal definition of tax incentives to enhance their effectiveness and transparency. In conclusion, it is proposed to introduce a new chapter into the Tax Code, regulating the objectives and tasks of tax incentives, to ensure their alignment with legal provisions and the economic goals of the state.

The article examines the question of whether Russian citizens are responsible taxpayers. Based on the analysis of sociological surveys and data on tax debt, an attempt is to answer the question posed. Students of Kaliningrad Institute of Management compiled a questionnaire and conducted a survey of almost 200 respondents in 2022,2023,2024. The results of the study show a mixed answer.

The article is devoted to the issues of the taxation system in the Russian Federation. The analysis of the effectiveness and significance of the social tax deduction for military personnel is conducted, the factors influencing the well-being of certain categories of citizens and strengthening the social structure of society are identified.