doi:doi:10.63861/3167-3

Home / Textbooks / Textbook

Submit manuscript Download PDF
Text

To cite

TAXES AND TAXATION

UDC 336.22

Irina O. Ignatova ¹

Google Scholar ID: 7xSqNMoAAAAJ

Kseniya A. Patrunina ²

Elena Pilevina ³

Yuliya Starovaya ⁴

Google Scholar ID: IFOJi8QAAAAJ

Sof'ya N. Chernaya ⁵

Author and publication information

Authors:

1. Moscow State Institute of International Relations (University) of the Ministry of Foreign Affairs of the Russian Federation (kafedra ucheta, statistiki i audita, starshiy prepodavatel')

2. Moscow State Institute of International Relations (University) of the Ministry of Foreign Affairs of the Russian Federation (kafedra ucheta, statistiki i audita, docent)

3. Moscow State Institute of International Relations (University) of the Ministry of Foreign Affairs of the Russian Federation (kafedra ucheta, statistiki i audita, starshiy prepodavatel')
Russian Federation

4. Moscow State Institute of International Relations (University) of the Ministry of Foreign Affairs of the Russian Federation (kafedra ucheta, statistiki i audita, prepodavatel')
Russian Federation

5. Moscow State Institute of International Relations (University) of the Ministry of Foreign Affairs of the Russian Federation (kafedra ucheta, statistiki i audita, prepodavatel')

Type:

Textbook

DOI:

https://doi.org/10.63861/3167-3

EDN:

https://elibrary.ru/KZEODW

ISBN:

978-5-9228-3167-3

Status:

Published

Published:

12.05.2026

Subject area:

UDC 336.22

Language:

Russian

Quantity of pages:

325

Copyright sheets:

Number of publication:

Publisher:

MGIMO University Publishing House

Keywords:

taxes, insurance contributions, taxation, tax system of the Russian Federation, tax relations, tax control

Abstract and keywords

Abstract:
This study guide describes the tax system of the Russian Federation and reveals the procedure for forming obligations to pay main taxes and insurance contributions levied in the Russian Federation. The guide includes basic theoretical propositions, test assignments and var- ious types of practical assignments, the completion of which is aimed at forming the ability to work with regulatory legal acts on taxes and fees as well as developing the skills of calculating key taxes and insur- ance contributions. Situations and tasks are based on real practice and reflect topical problems faced by economic entities while fulfilling tax obligations. This guide represents the current state of Russian tax leg- islation, taking into account changes and innovations of recent years. The guide is intended for students of economic specialties studying the discipline “Taxes and Taxation” as well as practitioners of financial and economic departments seeking to update their knowledge in the field of taxation.

Keywords:
taxes, insurance contributions, taxation, tax system of the Russian Federation, tax relations, tax control

References

1. Nalogovyy kodeks Rossiyskoy Federacii (chast' pervaya) ot 31.07.1998 No 146-FZ (v posledney redakcii).

2. Nalogovyy kodeks Rossiyskoy Federacii (chast' vtoraya) ot 05.08.2000 No 117-FZ (v posledney redakcii).

3. Zakon g. Moskvy ot 05.11.2003 No 64 «O naloge na imuschestvo organizaciy» (v posledney redakcii).

4. Zakon g. Moskvy ot 19.11.2014 No 51 «O naloge na imuschestvo fizicheskih lic» (v posledney redakcii).

5. Postanovlenie Pravitel'stva Rossiyskoy Federacii ot 01.01.2002 No 1 «O Klassifikacii osnovnyh sredstv, vklyuchaemyh v amortizacionnye gruppy» (v posledney redakcii).

6. FSBU 6/2020 «Osnovnye sredstva» (v posledney redakcii).

7. GOST 30389-2013. Mezhgosudarstvennyy standart. Uslugi obschestvennogo pitaniya. Predpriyatiya obschestvennogo pitaniya. Klassifikaciya i obschie trebovaniya (vmeste s «Minimal'nymi trebovaniyami k predpriyatiyam (ob'ektam) obschestvennogo pitaniya razlichnyh tipov»).

8. GOST R 57137-2016. Nacional'nyy standart Rossiyskoy Federacii. Bytovoe obsluzhivanie naseleniya.

9. Pis'ma Minfina Rossii ot 12.11.2024 No 03-04-05/111707, ot 05.11.2024 No 03-04-05/108732, ot 05.08.2024 No 03-04-05/73050, ot 23.10.2024 No 03-04-05/103026, ot 22.11.2024 No 03-04-06/117554, ot 06.11.2024 No 03-04-05/109361, ot 13.12.2024 No 03-04-05/126022, ot 02.08.2024 No 03-04-05/72300, ot 13.12.2024 No 03-04-05/126512, ot 16.08.2024 No 03-04-05/77193, ot 04.12.2024 No 03-04-05/122316, ot 11.12.2024 No 03-04-09/125311, ot 03.09.2024 No 03-04-05/83588, ot 09.09.2024 No 03-04-05/85536, ot 10.09.2024 No 03-04-05/85657, ot 16.08.2024 No 03-04-05/77085.

10. Vladyka, M. V., Sbornik zadach po nalogam i nalogooblozheniyu : uchebnoe posobie / M. V. Vladyka, T. V. Saprykina, V. F. Tarasova. — Moskva : KnoRus, 2022. — 379 s. — ISBN 978-5-406-09680-2.

11. Kotar, O. K. Nalogi i nalogooblozhenie : uchebnoe posobie / O. K. Kotar, E. V. Sharonova. — Moskva : INFRA-M, 2025. — 244 s. — DOI:https://doi.org/10.12737/2116158. — ISBN 978-5-16-019400-4. EDN: https://elibrary.ru/MIKMVT

12. Panskov, V. G. Nalogi i nalogooblozhenie : uchebnik i praktikum dlya vuzov / V. G. Panskov. — 10-e izd., pererab. i dop. — Moskva : Yurayt, 2025. — 447 s. — ISBN 978-5-534-20604-3.

13. Sidorova, E. Yu. Nalogi i nalogooblozhenie : uchebnik / E. Yu. Sidorova, D. Yu. Boboshko. — 2-e izd., ispr. i dop. — Moskva : INFRA-M, 2025. — 228 s. — ISBN 978-5-16-020571-7.

14. «Konsul'tantPlyus» — studentu i prepodavatelyu : [spravochno-pravovaya sistema] / OOO Kompaniya «Konsul'tant-Plyus». — Moskva, 1997. — URL: https://student.consultant.ru/card/. — Rezhim dostupa : dlya zaregistrir. pol'zovateley.

Submit manuscript Download PDF
Text

To cite

Citations:

Confirmation

Регистрация