Reference:
Valova A.A..
Digital currencies of central banks and cryptocurrencies. Role in compliance with tax legislation.
// Taxes and Taxation. – 2023. – № 3.
– P. 10-20.
DOI: 10.7256/2454-065X.2023.3.40712.
DOI: 10.7256/2454-065X.2023.3.40712
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Abstract: The use of private digital assets based on distributed ledger technology and cryptography methods is increasing every year. The opportunities provided by crypto assets due to their special characteristics can be used when issuing digital assets controlled by the state. The subject of this article is the study of digital currencies of central banks (CBDC), the digital ruble, consideration of their differences from cryptocurrencies and the opportunities provided by them to strengthen tax control in the field of compliance with tax legislation by subjects of economic relations. The research was carried out using universal (analysis, generalization) and special legal methods of cognition (comparative legal, historical legal).
The novelty of the study consists in updating approaches to identifying the essence of digital currencies of central banks, including the digital ruble and the possibility of their influence on compliance with tax legislation.
As a result of the study, the author concluded that the need to introduce digital currencies of central banks is now under active study by the central banks of a large number of states. The advantages for users of these assets will be speed, availability of assets even in regions that are difficult to access for banking services and security from the state. For regulators, the introduction of these assets will reduce interest in cryptocurrencies, transactions with which are often made for illegal purposes, as well as give additional incentives in the fight against tax evasion.
Keywords: digital technologies, fiat money, tax evasion, digital ruble, digital assets, cryptocurrencies, digital currencies, blockchain, Central Bank of Russia, distributed ledger
References:
Deutsche Bank Research. The Future of Payments: Part II. Moving to Digital Wallets and the Extinction of Plastic Cards. (2020). URL:// https://blog.alegra.com/wp-content/uploads/2020/04/The_Future_of_Payments_-_Part_II__Moving_to_Digita.pdf
Financial Stability Board. Assessment of Risks to Financial Stability from Crypto-assets. (2022). URL: https://www.fsb.org/2022/02/assessment-of-risks-to-financial-stability-from-crypto-assets/
Deutsche Bank Research. The Future of Payments:Part III. Digital Currencies: the Ultimate Hard Power Tool. (2021). URL:https://cashessentials.org/app/uploads/2021/04/The_Future_of_Payments_-_Part_III__Digital_Currenc.pdf
OECD. Taxing Virtual Currencies: An Overview Of Tax Treatments And Emerging Tax Policy Issues, OECD. (2020). URL: https://www.oecd.org/tax/tax-policy/taxing-virtual-currencies-an-overview-of-tax-treatments-and-emerging-tax-policy-issues.pdf
Scott, A. Burns (2019). If Libra Threatens Central Bank Power, that’s Great. URL: https://www.aier.org/arti
Reference:
Avdeeva V.M..
Tax incentives to encourage the implementation of digital innovations
// Taxes and Taxation. – 2021. – № 6.
– P. 1-11.
DOI: 10.7256/2454-065X.2021.6.37129.
DOI: 10.7256/2454-065X.2021.6.37129
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Abstract: Modern conditions dictate new challenges for the economy in order to remedy structural imbalances. The answers to these challenges can only be in the format of innovations. The past six month showed that successful players on any markets became the economic entities that have been actively implementing innovations, namely digital technologies and products. From the economic perspective, tax incentivization has always been the most effective tool for the innovative economic activity. In view of this, the goal of this research lies in substantiation of tax incentives to encourage the implementation of digital innovations. The subject of this article is tax incentives for the implementation of digital innovations. Description is given to the advantages and disadvantages of the existing tax system of stimulating innovative activity in the Russian Federation, examination of tax incentives as the main tool for stimulating innovative activity in the Russian Federation, and formulation of the proposals for improving the legislation on taxes and fees for increasing the efficiency of innovation economy. The key principle of the development of tax mechanism is the selection of effective tax instruments that meet the objectives of the government and economic system. The implementation of digital innovations is much more dynamic due to the comprehensive use of the systems of mechanisms for regulating tax activity. As a result, the author determines the flaws in tax incentives aimed at encouraging the implementation of digital innovations, as well as develops recommendations for improving the methods of tax incentives for the implementation of digital innovations.
Keywords: incentive methods, economics, tax authorities, innovative activity, digital innovations, innovations, incentives, tax methods, introduction of digital innovations, innovative economy
References:
Goncharenko L.I., Vishnevskaya N.G. Nalogovoe stimulirovanie innovatsionnogo razvitiya promyshlennogo proizvodstva na osnove analiza peredovogo zarubezhnogo opyta // Nalogi i nalogooblozhenie.-2019.-№ 4.-S. 121-131.
Kachur O.V., Bobrovskiy A.A. Nalogovoe regulirovanie innovatsionnoy deyatel'nosti organizatsiy //sbornik statey Natsional'noy nauchno-prakticheskoy konferentsii (sed'moe zasedanie). Voronezh, 2020. – S.56-58.
Kozlova A.A. Kharlamova E.N. Razvitie sistemy nalogovykh l'got v Rossii. // Sbornik nauchnykh trudov mezhvuzovskoy nauchno-prakticheskoy konferentsii. 2018. S. 48-51.
Korotaeva E.Yu. Kulakova A.E. Gosudarstvennoe regulirovanie innovatsionnoy deyatel'nosti: aktual'nye effektivnye nalogovye instrumenty // Region: sistemy, ekonomika, upravlenie. 2019. – S.59-71.
Matyushin A.V., Stel'makhova N.V. Opyt razvitykh stran po ispol'zovaniyu instrumentov nalogovogo stimulirovaniya innovatsiy // Ekonomika i marketing v XXI veke: problemy, opyt, perspektivy. 2018. – S.287-293.
Pugachev A.A. Nalogovoe stimulirovanie innovatsion
Reference:
Tikhonova A.V..
On the role of information and communication technologies in tax legal relations: Russian and foreign experience
// Taxes and Taxation. – 2019. – № 7.
– P. 51-63.
DOI: 10.7256/2454-065X.2019.7.30591.
DOI: 10.7256/2454-065X.2019.7.30591
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Abstract: The subject of this research is the information and communication technologies in tax sphere applied in the Russian Federation and abroad. Full digitalization, automation and development of the advanced information technologies represent an intrinsic and inevitable process in the tax system of any country. The author examines in detail such aspects as the impact of electronic services of taxation authorities upon the efficiency of tax administration and convenience for the taxpayers; as well as analyzes the current trends of participation of tax administrations in social networks and platforms. The main research methods include analysis and synthesis, table and graphic presentation of information. The author concludes that the most effective tax administration and higher level of tax culture and literacy is traced in jurisdictions actively implementing information and communication technologies, electronic services and automated information systems. The recommendation is made on more active involvement of taxation authorities in the social medial platforms.
Keywords: UGAIC, ASC VAT-2, AIS Tax-3, automated information system, electronic service, information technology, tax relations, social network, tax administration, convenience of taxation
References:
Yousefi M., Kreuzer O.P., Nykänen V., Hronsky J.M.A. Exploration information systems – A proposal for the future use of GIS in mineral exploration targeting // Ore Geology Reviews. 2019. № 111. DOI: 10.1016/j.oregeorev.2019.103005
Teece D.J. Profiting from innovation in the digital economy: Enabling technologies, standards, and licensing models in the wireless world // Research Policy. 2018. № 47( 8). P. 1367-1387.
Janowski T. Digital government evolution: From transformation to contextualization // Government Information Quarterly. 2015. № 32 (3). P. 221-236.
Mushtaq R., Bruneau C. Microfinance, financial inclusion and ICT: Implications for poverty and inequality // Technology in Society. 2019. № 59.
Nalogovyy kodeks Rossiyskoy Federatsii
Obshchee polozhenie o naloge na tovary i uslugi Singapura
Pravil nalogooblozheniya dokhodov Indii, 1962 god.
Ernest O., Fikayo F., Ogheneovo E. and Ayodeji, J. Design and Develop-ment of an E-Taxation System // European Scientific Journal. 2015. №
Reference:
Melnichuk, M. V., Karaev, A. K..
Agent-Oriented Macro-Economic Model of the Analysis of Economic
(Fiscal) Policy
// Taxes and Taxation. – 2011. – № 12.
– P. 50-57.
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Abstract: Ongoing global crisis demonstrated the failure of standard neo-classical models in describing and
predicting of economic system behavior. In this connection the authors suggest the agent-oriented model of agent
behavior in a vertically integrated four-sector macro-economic system (households, fi rms, banks and government)
in which interaction and diversity of agents are the main cause of appearance of new emergent properties of a
system. This model is used as a computing laboratory analyzing the infl uence of money-and-credit and fi scal
policy on behavior of economic agents in a controlled environment.
Keywords: taxes and taxation, agent-oriented model, institutional changes, economic growth, tax rate, monetary policy, heterogeneous agents, vertically-integrated economy, economic activity, formalized facts.
References:
Tesfatsion L. ASE: A Constructive Approach to Economic Theory // Handbook of Computational Economics II:
Agent-Based Computational Economics / L. Tesfatsion, K. Judd (eds.). Amsterdam: North-Holland, 2006.
Fagiolo G., Roventini A. On the Scientifi c Status of Economic Policy: A Tale of Alternative Paradigms //
Workiug Paper No 47 / Universita di Verona, Dipartimento di Scienze ecouomiche.2008.
Ruka A., Fagiolo G. Agent-Based Modelling: A Methodology for Neo-Schumpeterian Economics // The Elgar
Companion to Neo-Schumpeterian Economics / H. Hanusch, A. Ruka (eds.). Cheltenham: Edward Elgar,
2007.
Mishkin F. S. Will Monetary Policy Become More of a Science // Working Paper No 13566 / NBER. 2007.
Colander D. Post Walrasian Macroeconomics: Some Historic Links // Post Walrasian Macroeconomics / D.
Colander (ed.). Cambridge: Cambridge University Press, 2006.
Colander D. Op. cit.; Tesfatsion L. Agent-Based Computational Modeling and Macroeconomics // Post Walrasian
Macroeco
Reference:
Artamonova, L. G..
Principles of Tax Control and Control Work of Tax Authorities: Modern Tendencies
// Taxes and Taxation. – 2011. – № 8.
– P. 5-11.
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Abstract: The article views the terms ‘tax control’ and ‘control work of tax authorities’, describes principles of tax control as they are defined by famous authors, and suggests a new principle of control work of tax authorities, - the principle of information support.
Keywords: tax, control, principle, informatization, document workflow, information, automation, support, Code, administration.
References:
Bryzgalin A.V., Golovkin A.N. Ponyatie i pravovye printsipy nalogovogo kontrolya // Nalogi i finansovoe pravo. 2008. №5.
Kokova E. Sovremennye aspekty razvitiya sistemy kontrol'noi raboty nalogovykh organov // Nalogovoe planirovanie. 2008. №3.
Kokova E.R. Sovremennye tendentsii razvitiya kontrol'no-proverochnoi raboty nalogovykh organov // Nalogi i nalogooblozhenie. 2008. №7.
Lobanov A.V. Puti povysheniya effektivnosti nalogovogo kontrolya na sovremennom etape nalogovoi reformy: dis. ... kand. ekon. nauk. M. 2009.
Meshalkin V. Kontrol'naya rabota nalogovykh organov // Novaya bukhgalteriya. 2006. №8.
Mishustin M.V. Informatsionno-tekhnologicheskie osnovy gosudarstvennogo nalogovogo administrirovaniya v Rossii. M.: YuNITI-DANA. 2005.
Mishustin M.V. Povyshenie kachestva i effektivnosti nalogovogo administrirovaniya // Rossiiskii nalogovyi kur'er. 2010. №13-14.
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Smirnova E.E. O sovershenstvovanii kontrol'noi raboty nalogov
Reference:
..
Dependence of an optimum taxation rate on the horizon of planning
// Taxes and Taxation. – 2008. – № 5.
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Abstract:
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Reference:
..
Modelirovanie optimal'noi stavki nalogooblozheniya
// Taxes and Taxation. – 2007. – № 2.
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Abstract:
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