PROBLEMS OF VALUE ADDED TAX TAXATION OF DISTRIBUTION TRANSACTIONS OF SOFTWARE IN RUSSIA

Amendments presented as a stimulating measure for software developers did not catch realities of Russian software business and raised a number of questions including expediency of amendments of such stimulation. This article analyses questions business face during its activity and with support of co...

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Autor principal: S. Kravchuk
Formato: article
Lenguaje:RU
Publicado: Publishing House of the State University of Management 2016
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Acceso en línea:https://doaj.org/article/fae173c8cb36461691898a6908cab5ae
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Sumario:Amendments presented as a stimulating measure for software developers did not catch realities of Russian software business and raised a number of questions including expediency of amendments of such stimulation. This article analyses questions business face during its activity and with support of court cases and calculations argues for the need of changes.