{"id":741,"date":"2022-12-29T13:10:48","date_gmt":"2022-12-29T10:10:48","guid":{"rendered":"http:\/\/profit-brgu.ru\/?page_id=741"},"modified":"2022-12-29T13:25:22","modified_gmt":"2022-12-29T10:25:22","slug":"%e2%84%964-2022-05","status":"publish","type":"page","link":"http:\/\/profit-brgu.ru\/?page_id=741","title":{"rendered":"\u21164-2022-05"},"content":{"rendered":"<p><strong>DOI:\u00a0<\/strong>https:\/\/doi.org\/<em>10.22281\/2542-1697-2022-01-04-38-47<\/em><\/p>\n<p>\u0423\u0414\u041a 332.012<\/p>\n<p>\u041f\u0430\u043b\u043a\u0438\u043d\u0430 \u0414.\u0421.<\/p>\n<p><strong>\u0422\u0415\u041e\u0420\u0415\u0422\u0418\u041a\u041e-\u041c\u0415\u0422\u041e\u0414\u0418\u0427\u0415\u0421\u041a\u0418\u0415 \u041e\u0421\u041d\u041e\u0412\u042b \u0412\u0417\u0410\u0418\u041c\u041e\u0414\u0415\u0419\u0421\u0422\u0412\u0418\u042f \u041a\u0420\u0423\u041f\u041d\u041e\u0413\u041e \u0411\u0418\u0417\u041d\u0415\u0421\u0410 \u0418 \u0413\u041e\u0421\u0423\u0414\u0410\u0420\u0421\u0422\u0412\u0410 \u0412 \u0421\u0424\u0415\u0420\u0415 \u041d\u0410\u041b\u041e\u0413\u041e\u041e\u0411\u041b\u041e\u0416\u0415\u041d\u0418\u042f<\/strong><\/p>\n<p><em><strong>\u0410\u043d\u043d\u043e\u0442\u0430\u0446\u0438\u044f.<\/strong> \u0412 \u0441\u0442\u0430\u0442\u044c\u0435 \u0440\u0430\u0441\u0441\u043c\u0430\u0442\u0440\u0438\u0432\u0430\u044e\u0442\u0441\u044f \u0442\u0435\u043e\u0440\u0435\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u043e\u0441\u043d\u043e\u0432\u044b \u0432\u0437\u0430\u0438\u043c\u043e\u0434\u0435\u0439\u0441\u0442\u0432\u0438\u044f \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0439 \u0438 \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0430, \u0430 \u0438\u043c\u0435\u043d\u043d\u043e \u043c\u0435\u0442\u043e\u0434\u0438\u043a\u0438 \u043e\u0446\u0435\u043d\u043a\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u043d\u0430\u0433\u0440\u0443\u0437\u043a\u0438. \u041c\u0435\u0442\u043e\u0434\u0438\u043a\u0438 \u043d\u0430\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u044b \u043d\u0430 \u0432\u044b\u0431\u043e\u0440 \u043b\u0443\u0447\u0448\u0435\u0439 \u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u0438 \u043f\u0440\u0438\u043d\u044f\u0442\u0438\u044f \u0440\u0435\u0448\u0435\u043d\u0438\u0439 \u0432 \u0441\u0444\u0435\u0440\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0439 \u0438 \u0434\u043b\u044f \u0440\u0430\u0437\u0440\u0430\u0431\u043e\u0442\u043a\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u043b\u044c\u0433\u043e\u0442 \u0438 \u043e\u0433\u0440\u0430\u043d\u0438\u0447\u0435\u043d\u0438\u0439. \u0420\u0430\u0437\u0440\u0430\u0431\u043e\u0442\u043a\u0430 \u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u0439 \u0438 \u043f\u043b\u0430\u043d\u043e\u0432 \u0432 \u0434\u0430\u043d\u043d\u043e\u0439 \u0441\u0444\u0435\u0440\u0435 \u0430\u043a\u0442\u0443\u0430\u043b\u044c\u043d\u043e \u0438 \u0432\u0430\u0436\u043d\u043e \u0432 \u0441\u043e\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u043e\u0439 \u0441\u0438\u0442\u0443\u0430\u0446\u0438\u0438. \u041f\u043e\u044d\u0442\u043e\u043c\u0443 \u0441 \u044d\u0442\u043e\u0439 \u0446\u0435\u043b\u044c\u044e \u0432 \u0440\u0430\u0431\u043e\u0442\u0435 \u0431\u044b\u043b\u0438 \u0440\u0430\u0441\u0441\u043c\u043e\u0442\u0440\u0435\u043d\u044b \u043c\u0435\u0442\u043e\u0434\u0438\u043a\u0438, \u0438\u0445 \u043f\u0440\u0435\u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u0430 \u0438 \u043d\u0435\u0434\u043e\u0441\u0442\u0430\u0442\u043a\u0438, \u0438 \u043e\u043f\u044b\u0442 \u0441\u0442\u0440\u0430\u043d \u043f\u043e \u0432\u0437\u0430\u0438\u043c\u043e\u0434\u0435\u0439\u0441\u0442\u0432\u0438\u044e \u043a\u0440\u0443\u043f\u043d\u044b\u0445 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 \u0438 \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0430.<\/em><\/p>\n<p><em><strong>\u041a\u043b\u044e\u0447\u0435\u0432\u044b\u0435 \u0441\u043b\u043e\u0432\u0430: <\/strong>\u043a\u0440\u0443\u043f\u043d\u044b\u0439 \u0431\u0438\u0437\u043d\u0435\u0441, \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u0435, \u043c\u0435\u0442\u043e\u0434\u0438\u043a\u0438 \u043e\u0446\u0435\u043d\u043a\u0438, \u043e\u0442\u0435\u0447\u0435\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0439 \u043e\u043f\u044b\u0442.<\/em><\/p>\n<p>Palkina D.S.<\/p>\n<p><strong>THEORETICAL AND METHODOLOGICAL BASES OF INTERACTION BETWEEN BIG BUSINESS AND THE STATE IN THE SPHERE OF TAXATION<\/strong><\/p>\n<p><strong><em>Annotation.<\/em><\/strong><em> The article deals with the theoretical basis of the interaction between enterprises and the state, namely the methods of tax burden assessment. The methods are aimed at choosing the best decision-making strategy in the sphere of taxation of enterprises and for development of tax benefits and restrictions. The development of strategies and plans in this area is relevant and important in the current situation. Therefore, for this purpose the methods, their advantages and disadvantages, and the experience of the countries on interaction of large companies and the state were considered in the work.<\/em><\/p>\n<p><strong><em>Key words:<\/em><\/strong> <em>big business, taxation, valuation techniques, domestic experience.<\/em><\/p>\n<p>&nbsp;<\/p>\n<p align=\"center\"><a href=\"http:\/\/profit-brgu.ru\/wp-content\/numbers\/2022-N4\/ESP-2022-N4-05.pdf\" target=\"_blank\" rel=\"noopener\">\u0421\u043a\u0430\u0447\u0430\u0442\u044c \u0441\u0442\u0430\u0442\u044c\u044e (\u0444\u0430\u0439\u043b pdf) \u2014 Download (pdf)<\/a><\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"http:\/\/creativecommons.org\/licenses\/by-sa\/4.0\/\" rel=\"license\"><img decoding=\"async\" style=\"border-width: 0;\" src=\"https:\/\/i.creativecommons.org\/l\/by-sa\/4.0\/88x31.png\" alt=\"\u041b\u0438\u0446\u0435\u043d\u0437\u0438\u044f Creative Commons\" \/><\/a><br \/>\n\u042d\u0442\u043e \u043f\u0440\u043e\u0438\u0437\u0432\u0435\u0434\u0435\u043d\u0438\u0435 \u0434\u043e\u0441\u0442\u0443\u043f\u043d\u043e \u043f\u043e <a href=\"http:\/\/creativecommons.org\/licenses\/by-sa\/4.0\/\" rel=\"license\">\u043b\u0438\u0446\u0435\u043d\u0437\u0438\u0438 Creative Commons \u00abAttribution-ShareAlike\u00bb (\u00ab\u0410\u0442\u0440\u0438\u0431\u0443\u0446\u0438\u044f \u2014 \u041d\u0430 \u0442\u0435\u0445 \u0436\u0435 \u0443\u0441\u043b\u043e\u0432\u0438\u044f\u0445\u00bb) 4.0 \u0412\u0441\u0435\u043c\u0438\u0440\u043d\u0430\u044f<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>DOI:\u00a0https:\/\/doi.org\/10.22281\/2542-1697-2022-01-04-38-47 \u0423\u0414\u041a 332.012 \u041f\u0430\u043b\u043a\u0438\u043d\u0430 \u0414.\u0421. \u0422\u0415\u041e\u0420\u0415\u0422\u0418\u041a\u041e-\u041c\u0415\u0422\u041e\u0414\u0418\u0427\u0415\u0421\u041a\u0418\u0415 \u041e\u0421\u041d\u041e\u0412\u042b 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\u0420\u0430\u0437\u0440\u0430\u0431\u043e\u0442\u043a\u0430 \u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u0439 \u0438 \u043f\u043b\u0430\u043d\u043e\u0432 \u0432 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-741","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"http:\/\/profit-brgu.ru\/index.php?rest_route=\/wp\/v2\/pages\/741"}],"collection":[{"href":"http:\/\/profit-brgu.ru\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"http:\/\/profit-brgu.ru\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"http:\/\/profit-brgu.ru\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/profit-brgu.ru\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=741"}],"version-history":[{"count":2,"href":"http:\/\/profit-brgu.ru\/index.php?rest_route=\/wp\/v2\/pages\/741\/revisions"}],"predecessor-version":[{"id":767,"href":"http:\/\/profit-brgu.ru\/index.php?rest_route=\/wp\/v2\/pages\/741\/revisions\/767"}],"wp:attachment":[{"href":"http:\/\/profit-brgu.ru\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=741"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}