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PROBLEMS OF MODERN ECONOMICS, N 2 (42), 2012
ECONOMICS AND ECOLOGY
Gul’penko K. V.
Professor, Chair of Accounting and Auditing, St.Petersburg State Engineering Economy University PhD (Economics)
Tsoy E. V.
PhD student, St. Petersburg State Engineering Economy University

Accounting and information support of taxation and budget payment for the use of water resources (Russia, St. Petersburg)
The article discusses the issues of accounting related to water use, paying specific attention to the calculation of the water tax and budget payments for water use in correspondence with the Water Code, the law “On the natural repositories” and other legal acts. The author describes the organization of accounting and information support of taxable objects for the purposes of calculation of water payments
Key words: tax payments, taxes, bookkeeper accounting, water tax, water payments
Pages: 254 - 257



Литература
1. Налоги и налоговое право: Учеб. пособие / Под ред. А.В. Брызгалина. - М.: Аналитика-Пресс, 1998.
2. Налоги и налогообложение: учебник / В.Ф. Тарасова, М.В. Владыка, Т.В. Сапрыкина, Л.Н. Семыкина; под общ. ред. В.Ф. Тарасовой. - М.: КНОРУС, 2009.
3. Филимонова Е.Г. Проблемы природоресурсных платежей - деструктивный фактор российской экономики. http://vestnik.igps.ru/wp-content/uploads/v32/8.pdf

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