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Displaying 10 articles of 131 total result(s).

Original Article

The Processes Of Formation Of Territorial Budgets Of Russia: Dynamics, Structure, Problems

Zina Abdulovna Arsahanova
,
Magomed Ruslanovich Tashtamirov
,
Alena Jurevna Fedorova
,
Albina Konstantinovna Berkaeva

Keywords: Budget system, budget revenues, tax and non-tax revenues, budget deficit, budget alignment

Article no: 12

Pages 81-88

Doi: 10.15405/epsbs.2020.10.05.12

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Original Article

Principles Of Fair And Efficient Taxation In The Context Of Digitalization

Maksim V. Ilichev
ORCiD ,
Alexander P. Spornik
ORCiD ,
Sergey A. Malenko
ORCiD ,
Andrey G. Nekita
ORCiD ,
Rostislav O. Smirnov
ORCiD

Keywords: Biopolitics, digitalization of taxation, income tax, progressive taxation, social trophism

Article no: 36

Pages 270-276

Doi: 10.15405/epsbs.2021.12.03.36

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Original Article

Nicknames Of Politicians Through Conceptual Metaphors In English

Svetlana Matsevich
,
Anna Kuzmichenko
,
Irina Korenetskaya

Keywords: Anthroponym, concept, conceptual metaphor, conceptual-taxonomic analysis, nickname, political discourse

Article no: 27

Pages 219-226

Doi: 10.15405/epsbs.2021.05.02.27

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Original Article

State Tax Revenues: Dynamics, Problems And Prospect

Danara Badmaevna Erendzhenova
,
Burgsta Erendzhenovna Evieva
,
Savr Viktorovich Namysov
,
Kita Kanurovich Bolaev
,
Arash Batyrovich Tsedeev

Keywords: Budget, taxes, tax policy, tax revenues

Article no: 260

Pages 1971-1977

Doi: 10.15405/epsbs.2021.11.260

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Original Article

Enterprises Tax Burden Analysis From The Russian And European Experience Perspective

T. E. Tatarovskaya*
,
G. F. Tselniker

Keywords: Economic analyses, tax burden, stakeholders, taxation analyses, small and medium enterprises

Article no: 27

Pages 193-199

Doi: 10.15405/epsbs.2020.03.27

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Original Article

Tax Burden of Russian Oil Companies after Tax Consolidation

Natalia V. Pokrovskaia
,
Kristina A. Bannova
,
Valeria S. Kornyushina

Keywords: Tax burden; corporate profit tax; tax consolidation; consolidated group of taxpayers, oil companies

Article no: 100

Pages 776-783

Doi: 10.15405/epsbs.2017.07.02.100

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