6a9c16f232807fdbab87c09f 10.31519/textbook_5d4c3df39a30e1.79923708 BASICS OF TAXATION BASICS OF TAXATION Аронов Александр Владимирович Aronov Alexander Vladimirovich

доктор экономических наук;

doctor of economic sciences;

 Кашин Владимир Анатольевич Kashin Vladimir Anatol'evich

доктор экономических наук;

doctor of economic sciences;

 Панков Виктор Васильевич Pankov Victor Vasil'evich

доктор экономических наук;

doctor of economic sciences;

 Институт государственной службы и управления персоналом (РАНХиГС) при Президенте Российской Федерации Москва Institute of Public Service and Human Resource Management, Russian Presidential Academy of National Economy and Public Administration Moscow Российский экономический университет имени Г.В. Плеханова Москва Plekhanov Russian University of Economics Moscow 01 04 2018 01 04 2018 978-1-49-460009-9 Academus Publishing https://academuspub.com/en/nauka/publications/textbook/6a9c16f232807fdbab87c09f/view

A comprehensive overview of modern taxation and the primary ways and methods of tax administration are presented in this textbook. Along with the basics of general theory and practice of taxes and taxation, general information on taxes and their types are provided in the first two parts of the textbook. The third part deals with the problems of tax administration, and effective work regarding various types of taxes. Essential information on international tax relations and agreements to reduce (or eliminate) the effect of international double taxation is given in the fourth part.

A comprehensive overview of modern taxation and the primary ways and methods of tax administration are presented in this textbook. Along with the basics of general theory and practice of taxes and taxation, general information on taxes and their types are provided in the first two parts of the textbook. The third part deals with the problems of tax administration, and effective work regarding various types of taxes. Essential information on international tax relations and agreements to reduce (or eliminate) the effect of international double taxation is given in the fourth part.

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