Application of the Cost Approach in Taxation of Russian Organizations as a Tool to Increase Competitiveness of the National Economy

I. Kosorukova () and I. Yagodkina ()

Journal of Modern Competition, 2014, issue 1, 44-59

Abstract: In the article the authors consider the problems of application of the cost approach in taxation of Russia: peculiarities of transfer pricing and their account in determining the tax bases of taxation; problems of accounting in the taxation of such categories as the fair value of the taxation. The authors examine the impact of the application of the cost approach in taxation on the growth of competitiveness of the national economy.

Keywords: transfer pricing; objects of taxation; valuation activity; tax appraiser; ifrs; competitiveness of the economy (search for similar items in EconPapers)
Date: 2014
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