Taxation Issues in Sport Sphere
How to Cite
Egorova Z.A., Iglin A.V. Taxation Issues in Sport Sphere. Vlast’ (The Authority). 2015. Vol. 21. No. 6. P. 147-150.
Abstract
The analysis of tax factors in the international relations which gets more urgency for realization and increase of efficiency of foreign economic activity of each state is considered in the article.
Keywords:
professional sports, taxation, direct and indirect taxes, taxable object, income in the sport sphere.
References
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Vitryanskij V.V., Gerasimenko S.A. Nalogovye organy, nalogoplatel'shchik i grazhdanskij kodeks. Arbitrazhno-sudebnaya praktika – M.: Izd-vo Mezhdunarodnogo tsentra finansovo-ekonomicheskogo razvitiya, 1995.
Vinnitskij D.V. Sub"ekty nalogovogo prava Rossijskoj Federatsii : dis. … k.yu.n.: 12.00.12. – Ekaterinburg, 1999.
Iglin A.V. Sport i pravo (mezhdunarodnyj aspekt). – M. : YUrlitinform, 2012.
Smit A. Issledovanie o prirode i prichinakh bogatstva narodov. – M., 1962, kn. V, gl. II, p. 588–589.
Alekseev S.V. Mezhdunarodnoe sportivnoe pravo. – M., 2008, p. 617-618.
Karaseva M. Nalogovoe zakonodatel'stvo i pravosub"ektnost' fizicheskogo litsa // Khozyajstvo i pravo, 1996, № 7, p. 97–104.
Vitryanskij V.V., Gerasimenko S.A. Nalogovye organy, nalogoplatel'shchik i grazhdanskij kodeks. Arbitrazhno-sudebnaya praktika – M.: Izd-vo Mezhdunarodnogo tsentra finansovo-ekonomicheskogo razvitiya, 1995.
Vinnitskij D.V. Sub"ekty nalogovogo prava Rossijskoj Federatsii : dis. … k.yu.n.: 12.00.12. – Ekaterinburg, 1999.
Iglin A.V. Sport i pravo (mezhdunarodnyj aspekt). – M. : YUrlitinform, 2012.
Smit A. Issledovanie o prirode i prichinakh bogatstva narodov. – M., 1962, kn. V, gl. II, p. 588–589.
Alekseev S.V. Mezhdunarodnoe sportivnoe pravo. – M., 2008, p. 617-618.
Citation Formats
Other cite formats:
APA
Egorova, Z. A., & Iglin, A. V. (2015). Taxation Issues in Sport Sphere. Vlast’ (The Authority), 21(6), 147-150. Retrieved from https://jour.fnisc.ru/index.php/vlast/article/view/1953
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LAW
Following the submission of the manuscript to the Publisher, the author binds oneself not to publish it somewhere else without permission of the Publisher.
