керимова а.а. теоретико-методологические аспекты налогового

реклама
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KERIMOVA A.A.
THEORETIC-METHODOLOGICAL ASPECTS OF BANKS ACTIVITY TAX
REGULATION
Taxes are the most effective mechanism of economy state regulation. Taxes regulating
can concentrate financial resources of the state at any economical conditions.
Economic feasibility of banking activities exemptions from value-added tax is one of
the most important questions of taxation methodology development. All exemptions
are the reason fiscal losses of the state. The profit tax and value added tax are the
most important in Russian taxes mechanism.
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Keywords: state, banks, taxes, profit, VAT (value-added tax), state regulation, the tax
mechanism, taxation methodology.
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2009
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,
7,7
2008
,
75,3%,
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,
– 196%.
400%,
2008
2,6
,
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-
11,8%,
-
– 335%,
.
-
2009
.
4,9
25,4%
–
–
19,2% (
21,1% 2008
).
2
2009
14,0%.
,
.
2,8
–
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-
50,8%.
3,5
67,4%.
1,4
–
41,3%.
,
1%).
2009
49,9% ( 2008
19,4%)
,
205,1
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88,7%;
(
–
2009
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2008
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79,8
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( 2008
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94,8
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2009
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0,7%,
1,8
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13,3%
699
–
4,9% ( 2008
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2009
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20% ,
24%
01.01.2009
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2,0 %
18,0 %
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2010
26%
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2011
34%.
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2000 (
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2, 2009 .
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2009
.:
8.
7.
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, 2010.
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,
//
, 2007,
9.
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