TAXATION OF PHYSICAL PERSONS
Kataeva V.A., Goleva O.I. —
Tax Behavior as a Criterion for Differentiating the Territories for the Purposes of Preventing Tax Violations and Influencing the Level of Tax Culture
// Taxes and Taxation.
– 2022. – № 6.
– P. 1 - 15.
DOI: 10.7256/2454-065X.2022.6.39064 EDN: CNXESV URL: https://en.nbpublish.com/library_read_article.php?id=39064
Within the framework of the "Strategy for improving financial literacy in the Russian Federation for 2017-2023" developed by the Government of the Russian Federation in order to form an understanding among the population of the importance of paying taxes, to increase confidence in the tax system of the Russian Federation, they actively carry out activities aimed at forming a positive attitude towards the tax policy of the state. The purpose of this work is to develop a mechanism for identifying areas of influence on the level of tax culture of individuals for the purposes of a risk-based approach in the prevention of tax violations. The subject of the study is the level of tax culture of a particular region of the Russian Federation, determined through the amount of debt of citizens to pay taxes and fees. As part of the development of a differentiated approach, an analysis of legal documents and a content analysis of the statistical base of court decisions based on Article 48 of the Tax Code of the Russian Federation for 2019-2021 were carried out. With the help of graphical analysis, the development of a map with QGIS technologies using the Jenks natural discontinuity classification method, a cluster analysis of territories was implemented and municipalities were identified, the tax culture of the population of which must be given priority impact. The novelty of the study lies in the fact that, using the example of a separate subject of the Russian Federation, a mechanism was formulated and tested to identify areas of influence on the level of tax culture of individuals for the purposes of a risk-based approach in the prevention of tax violations. The practical significance lies in improving the efficiency of the supervisory activities of tax authorities.
financial education, spatial differentiation, financial culture, financial literacy, risk-based approach, level of financial literacy, tax behavior, tax debt, tax culture, tax literacy
TAX CALCULATION AND REPORTING
Zharkov R.A. —
The Initial Cost of a Construction in Tax Accounting: Fiscal Uncertainty and a Mechanism for its Elimination.
// Taxes and Taxation.
– 2022. – № 6.
– P. 16 - 39.
DOI: 10.7256/2454-065X.2022.6.39189 EDN: JBCXGO URL: https://en.nbpublish.com/library_read_article.php?id=39189
The problem of the lack of legislative certainty regarding the formation of the initial cost of a construction object in tax accounting made it possible to identify the purpose of the article - the analysis of fiscal uncertainty regarding the formation of the initial cost of a construction object and the search for a mechanism to eliminate it. Achieving this goal required solving a number of tasks, including: analysis of existing rules and approaches to determining the initial cost of a construction object in tax accounting; identification of tax risks of uncertainty of including costs in the initial cost of a construction object for construction companies; development of a methodical approach to determining the initial cost of a construction object. The object of scientific work is a set of socio-economic relations that arise in the process of applying tax legislation on tax accounting in construction. The subject of the study is the initial cost of a construction object in tax accounting. The novelty of the work lies in identifying the problematic aspects of the current approaches to determining the initial cost of a construction object in tax accounting, as well as in proposing measures to eliminate them. The main conclusions of the study can be considered as follows. There is no direct relationship between the types of construction costs that form the initial cost and the construction object. Three categories of costs for construction companies have been identified in terms of inclusion in the initial cost of a construction project: those that do not cause uncertainty, that are controversial, and that are not reflected in the clarifications of the authorities. It is proposed to create an electronic service of the Federal Tax Service of the Russian Federation, containing three subsections (analytical tools, methodological tools, consulting services). The service will significantly reduce the degree of fiscal uncertainty in determining the initial cost of a construction project for construction companies.
fiscal uncertainty, construction object, initial cost, taxation of construction organisations, construction industry, construction, construction costs, tax accounting, taxes, construction expenses