Publication: НАЛОГ НА ИМУЩЕСТВО ОРГАНИЗАЦИЙ КАК ИСТОЧНИК НАЛОГОВЫХ РИСКОВ НА ЭНЕРГЕТИЧЕСКИХ ПРЕДПРИЯТИЯХ НА ПРИМЕРЕ КУРСКОЙ АЭС
Дата
2024
Авторы
Платовская, В. С.
Journal Title
Journal ISSN
Volume Title
Издатель
Аннотация
This study is dedicated to examining the property tax as a potential source of tax risks for energy enterprises. The relevance of the topic is associated with taxation issues for companies in the energy sector, arising from changes in the Russian tax legislation regarding the taxable base of the property tax for organizations. The paper explores the specifics of accounting and taxation of organization's property, as well as the calculation of the property tax. It delves into the distinction between movable and immovable property for tax purposes. The subject of the study is the property of the branch of "Concern Rosenergoatom" JSC, Kursk Nuclear Power Plant. The paper provides an overview of the enterprise, analyzing its main assets and their accounting. Special attention is given to analyzing potential risks and negative consequences associated with the property tax. The study also covers methods for reducing tax risks and optimizing taxation within the current legislation framework. The research is based on an analysis of legislative acts, judicial practice, and economic analysis methods. The objective of the study is to identify and assess the tax risks of the Kursk Nuclear Power Plant in relation to the property tax.
Описание
Уровень образования: специалитет; Код направления/специальности: 38.05.01; Группа: С19-701
Ключевые слова
ВКР , Выпускная квалификационная работа
Цитирование
Платовская, В. С. НАЛОГ НА ИМУЩЕСТВО ОРГАНИЗАЦИЙ КАК ИСТОЧНИК НАЛОГОВЫХ РИСКОВ НА ЭНЕРГЕТИЧЕСКИХ ПРЕДПРИЯТИЯХ НА ПРИМЕРЕ КУРСКОЙ АЭС : Выпускная квалификационная работа, специалитет, 38.05.01 / В. С. Платовская ; рук. работы Бочкарева Татьяна Николаевна, 2024