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Problems of Recognition of Income for Tax Purposes
[Некоторые Проблемы Признания Доходов Для Целей Налогообложения]

Author

Listed:
  • Zolotareva, Anna (Золотарева, Анна)

    (Russian Presidential Academy of National Economy and Public Administration (RANEPA))

  • Loy, Elenа (Лой, Елена)

    (Russian Presidential Academy of National Economy and Public Administration (RANEPA))

Abstract

The paper deals with the problem of the sale of property in the executive production, income qualifications arising from the reduction of the authorized capital to an amount less than the net asset value, income in the form of debt recognized by the debtor or payable pursuant to a court, income in the form of charitable contributions, as well as income FSIN institutions from the product created by the prisoner labor.

Suggested Citation

  • Zolotareva, Anna (Золотарева, Анна) & Loy, Elenа (Лой, Елена), 2015. "Problems of Recognition of Income for Tax Purposes [Некоторые Проблемы Признания Доходов Для Целей Налогообложения]," Published Papers mn14, Russian Presidential Academy of National Economy and Public Administration.
  • Handle: RePEc:rnp:ppaper:mn14
    as

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