2018
DOI: 10.35808/ersj/1130
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Transformation of Russian Tax System as Part of the Integration of the Economy into International High-Technology Production Field of Socio-economic Systems

Abstract: An important component of the external medium where a modern Russian high-technology enterprise operates has been conceptualized in this article with rergard to its tax environment. The indispensability of the existence of counterparty linkages between a Russian enterprises and enterprises that are actually or institutionally located abroad, as well as the indispensability of the existence of other international economic activities of Russian legal entities have been postulated. A taxation system relative to a… Show more

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Cited by 14 publications
(7 citation statements)
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“…In the framework of international production cooperation, quite often the choice was made between enterprises similar in terms of production and technology located in different countries (Zuev, 2014) and in various regions (Rodionov, 2004), including differing tax systems (Dmitriev & Novikov, 2018b). Moreover, the selection criteria were the following:  level of fiscality -both in terms of "traditional taxes" and in terms of export-import duties.…”
Section: Applicability Of Practical Experiences and Theoretical Reseamentioning
confidence: 99%
“…In the framework of international production cooperation, quite often the choice was made between enterprises similar in terms of production and technology located in different countries (Zuev, 2014) and in various regions (Rodionov, 2004), including differing tax systems (Dmitriev & Novikov, 2018b). Moreover, the selection criteria were the following:  level of fiscality -both in terms of "traditional taxes" and in terms of export-import duties.…”
Section: Applicability Of Practical Experiences and Theoretical Reseamentioning
confidence: 99%
“…A sufficiently detailed shortcomings description in this and other areas of Russian legislation is presented in past works of the author (Dmitriev, 2018;Dmitriev, Novikov, 2018b).…”
Section:  It Means the Lack Of Classification Sign Or Organizational And Legal Formmentioning
confidence: 99%
“…Any high technology enterprise, as it operates and develops, continuously and inevitably interacts with its environment (Dmitriev and Novikov, 2018). Please refer to Figure 1 below for a typological structure of linkages of a high technology enterprise, including those being members of the corporate structure.…”
Section: Set Of External Relations Of the Enterprisementioning
confidence: 99%