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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Publishing House of the State University of Management
2016
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oai:doaj.org-article:fae173c8cb36461691898a6908cab5ae2021-12-03T07:43:20ZPROBLEMS OF VALUE ADDED TAX TAXATION OF DISTRIBUTION TRANSACTIONS OF SOFTWARE IN RUSSIA1816-42772686-8415https://doaj.org/article/fae173c8cb36461691898a6908cab5ae2016-12-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/521https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415Amendments 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.S. KravchukPublishing House of the State University of Managementarticlevat on software in russiavat exemptionvat on intellectual propertySociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 12, Pp 117-120 (2016) |
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vat on software in russia vat exemption vat on intellectual property Sociology (General) HM401-1281 Economics as a science HB71-74 |
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vat on software in russia vat exemption vat on intellectual property Sociology (General) HM401-1281 Economics as a science HB71-74 S. Kravchuk PROBLEMS OF VALUE ADDED TAX TAXATION OF DISTRIBUTION TRANSACTIONS OF SOFTWARE IN RUSSIA |
description |
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. |
format |
article |
author |
S. Kravchuk |
author_facet |
S. Kravchuk |
author_sort |
S. Kravchuk |
title |
PROBLEMS OF VALUE ADDED TAX TAXATION OF DISTRIBUTION TRANSACTIONS OF SOFTWARE IN RUSSIA |
title_short |
PROBLEMS OF VALUE ADDED TAX TAXATION OF DISTRIBUTION TRANSACTIONS OF SOFTWARE IN RUSSIA |
title_full |
PROBLEMS OF VALUE ADDED TAX TAXATION OF DISTRIBUTION TRANSACTIONS OF SOFTWARE IN RUSSIA |
title_fullStr |
PROBLEMS OF VALUE ADDED TAX TAXATION OF DISTRIBUTION TRANSACTIONS OF SOFTWARE IN RUSSIA |
title_full_unstemmed |
PROBLEMS OF VALUE ADDED TAX TAXATION OF DISTRIBUTION TRANSACTIONS OF SOFTWARE IN RUSSIA |
title_sort |
problems of value added tax taxation of distribution transactions of software in russia |
publisher |
Publishing House of the State University of Management |
publishDate |
2016 |
url |
https://doaj.org/article/fae173c8cb36461691898a6908cab5ae |
work_keys_str_mv |
AT skravchuk problemsofvalueaddedtaxtaxationofdistributiontransactionsofsoftwareinrussia |
_version_ |
1718373730359443456 |