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1 | The article deals with the analysis of the role of a tax unit at enterprise, its tasks, aims and general questions. The notions and general principles are realized in the article, also and the author showed the importance of the taxation planning for the enterprises. | 1218 | ||||
2 | The article “Taxation of subsurface-using businesses” addressees the core taxes imposed on oil and gas companies. These taxes include mineral resources extraction tax, subsurface use payments, profit tax and export duties. This article also focuses on the peculiarities, advantages and disadvantages of the current taxation system in subsurface use sphere. The article emphasizes the necessity of improvement subsurface use legislation and traces the ways of such improvement | 1192 |