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Study the Possibility of Introducing the Tax Rules in the Allocation of Costs to the Russian Tax Legislation

Исследование возможности внедрения в российское налоговое законодательство правил налогообложения при распределении затрат

Shatalov, Stanislav (Шаталов, Станислав) and Zakharenkova, E. (Захаренкова, Е.) ()
Additional contact information
Shatalov, Stanislav (Шаталов, Станислав): Russian Presidential Academy of National Economy and Public Administration (RANEPA)
Zakharenkova, E. (Захаренкова, Е.): Russian Presidential Academy of National Economy and Public Administration (RANEPA)

Authors registered in the RePEc Author Service: Светлана Шаталова

Working Papers from Russian Presidential Academy of National Economy and Public Administration

Abstract: The report presents the analysis of the legal nature and practical implementation of cost sharing mechanism and conclusions on the possibility to introduce cost sharing rules in the Russian tax legislation. The results of the work are based on the thorough analysis of the theory and practice of cost sharing in Russia and worldwide.

Keywords: cost sharing mechanism; cost sharing rules; tax legislation; Russia (search for similar items in EconPapers)
Pages: 86 pages
Date: 2016-04-05
New Economics Papers: this item is included in nep-acc, nep-cis, nep-law and nep-tra
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Persistent link: https://EconPapers.repec.org/RePEc:rnp:wpaper:545

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