Tax (exam TUSUR)

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Uploaded: 23.09.2012
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2.3.2. Taxes and taxation
o The economic essence of taxes.
o Options taxes.
o The elements of the tax and their characteristics.
o Principles of taxation.
o Methods of paying taxes.
o The tax system.
o Invessifikatsiya taxes.
o Types of taxes.
o Tax mechanism.
o Tax control.
o Tax policy of the state.
o Tax regulation.
o Indirect taxes: excise duties, value added tax, sales tax, customs duty.
o Direct taxes from legal persons.
o Income tax expense (income) organizations.
o The property tax of enterprises.
o The investment tax credit.
o Payments for use of natural resources.
o tax on individuals. The declaration of income citizens.
o The rights, duties and responsibilities of taxpayers.
o The rights, duties and responsibilities, and the tax authorities.
o The composition and structure of the tax authorities.
o The principles of organization of the tax authorities.
o The forms and methods of tax control.
o Responsibility for tax offenses.
o Tax audits, their types.
o Aims and methods of desk audits.
o Aims and methods of field inspections

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