Sovershenstvovanie naloga na pribylʹ v Rossiĭskoĭ Federat︠s︡ii v srednesrochnoĭ perspektive
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Серия Научные труды
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The paper discusses general approaches to taxation of companies' income, explains the role of some tax laws provisions, that seem problematic, and their relationship with the general concept of income taxation. Analysis of those provisions and review of international experience provided an opportunity to describe possible solutions to those issues.
