Citations count: 8
Reference:
Rakov I.A. —
The Taxation Avoidance Prenvetive Regime in Russia at Late XIXth - Early XXth Century
// Taxes and Taxation.
– 2018. – ¹ 11.
– P. 34 - 39.
DOI: 10.7256/2454-065X.2018.11.20922 URL: https://en.nbpublish.com/library_read_article.php?id=20922
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Abstract:
In his research Rakov analyzes the problem of tax avoidance from the point of view of the tax shifting concept from the historical point of view. The subject of the research is the terms 'tax shifting' and 'tax avoidance'. The scope of the research also covers tax avoidance patterns, classifications of tax avoidance, and tax avoidance preventive measures. Within the framework of the research the author views the tax avoidance process as an economic and legal phenomenon. The author examines the grounds for the creation of the tax avoidance preventive regime with regard to the Russian environment of the late XIXth - early XXth centuries. In the course of writing this article Rakov has applied historical method, comparative law, formal law methods, formal law, hermeneutics, synergetics, inductive and modelling research methods. The comparative analysis of the Russian and Western European approaches to the tax avoidance issue at the turn of the XIXth - XXth centuries has demonstrated that the development of a special legal order of tax avoidance relations had never been raised during that period. At the same time, when discussing the nature of such relations, researchers made particular conclusions that would be later used to develop the tax avoidance concept. Based on the analysis of particular theses discussed by financial law researchers, the author of the article makes and discusses general provisions of the tax shifting concept and the grounds for the creation of the tax avoidance concept typical for the XIXth - XXth century period.
Citations count: 5
Reference:
Milogolov N.S., Mitin D.A. —
Evaluating the Tax Base Potential Based on VAT When Rendering Electronic Services by Foreign Companies in the Russian Federation
// Taxes and Taxation.
– 2018. – ¹ 7.
– P. 17 - 26.
DOI: 10.7256/2454-065X.2018.7.27629 URL: https://en.nbpublish.com/library_read_article.php?id=27629
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Abstract:
The subject of the research is the VAt tax base created in the process of rendering electronic services by foreign companies in the Russian Federation. The article is devoted to the development of the approach to evaluating the tax base of foreign suppliers of electronic services in the territory of the Russian Federation. Using the data provided by the Federal Tax Service and Central Bank, the authors calculate the bounds of the VAT tax base potential for transborder supplies of electronic services. They also evaluate the degree to which the applicable Russian legislation is observed as well as the correpsondence between the applicable Russian legislation and fundamental principles of VAT, in particular, the principle of neutrality in relation to international service trade. The methodology of the research is based on general logical adn empirical research methods that allow to calculate a potential VAT tax base for digital services rendered by foreign companies in the territory of the Russian Federation and to compare it to a declared one. The authors demonstrate that a potential VAT tax base for eletronic services significantly outstrips a declared one. Moreover, they conclude that exemption from VAT tax in accordance with Subclause 26 of Clause 2 of Article 149 contradicts to the VAT neutrality principle for transborder supplies. Recommendations made on the basis of the research results can be used by tax authorities and tax policy agencies to improve the quality of tax administration and harmonize the rules of taxation of transborder digital services.
Citations count: 5
Reference:
Loginova T.A. —
Evaluation of the Impact of Immovable Property Tax Deduction on the Process of Tax Burden Distribution
// Taxes and Taxation.
– 2018. – ¹ 10.
– P. 39 - 48.
DOI: 10.7256/2454-065X.2018.10.28305 URL: https://en.nbpublish.com/library_read_article.php?id=28305
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Abstract:
The object of the research is the process of taxation of immovable property belonging to physical entities and organisations based on their cadastral value. The subject of the research is the effective procedure of decreasing the tax burden in the process of immovable property taxation as a result of the transfer to cadastral evaluation. The author of the article focuses on the issues related to the distribution of tax burden as a result of implementing the effective procedure of the tax burden decrease by a certain square amount of a taxable object. Based on the analysis of selected taxable objects, the author carries out an empirical research. As a result of the research, the author concludes that the application of this procedure results in inequal taxation of objects of one kind and distribution of tax burden between taxpayers. The methodology of the research is based on general research principles such as the principle of objectivity and the principle of versatility. In the course of the research the author has also used such research methods as analysis, analogy, generalisation, tables and graphs to present data, etc. The shift to the cadastral value procedure for immovable property taxation purposes creates the need to apply measures aimed at preventino of the tax burden growth. However, the decrease of tax obligations at the account of deduction of taxable property square from the taxable base results in uneven and unfair distribution of the tax burden. Based on the analysis of a new immovable property taxation procedure, the author offers approaches to estabishing tax rebates and give recommendations on their improvement and raise of efficiency.
Citations count: 4
Reference:
Osina D. —
Consequences of Applying Incorrect Value-Added Tax Rate by Parties
// Taxes and Taxation.
– 2018. – ¹ 4.
– P. 1 - 6.
DOI: 10.7256/2454-065X.2018.4.26096 URL: https://en.nbpublish.com/library_read_article.php?id=26096
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Abstract:
Basaed on the analysis of the position of the Supreme Court of Russia regarding a relevant case, the author of this article analyzes consequences of applying incorrect value-added tax rate by parties. In particular, the author focuses on the following issues: 1) the scope of the contractual judgement made by parties when concluding a treaty; 2) whether presentment of VAT payable can be considered to be an alteration of a treaty; and 3) consequences of applying the zero tax rate instead of a 18 % rate, and vice versa. Osina bases her research on a detailed analysis of tax and civil laws as well as positions of supreme judicial authorities. Based on the results of the research, the author concludes that in fact the position of the Supreme Court of Russia regarding the matter creates contradictions in VAT taxation regimes under the same treaty. Moreover, related issues regarding a buyer's opportunity to apply for VAT to be deducted from a sum payable is left uncovered by the Supreme Court and so is the question about the actual amount of tax liability of a seller. This creates gaps in the tax law and may provoke judicial disputes.
Citations count: 4
Reference:
Mitin D.A. —
Improvement of the current model of e-commerce tax administration in the Russian Federation
// Taxes and Taxation.
– 2020. – ¹ 5.
– P. 1 - 17.
DOI: 10.7256/2454-065X.2020.5.33517 URL: https://en.nbpublish.com/library_read_article.php?id=33517
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Abstract:
The article is devoted to the problems faced by the tax authorities of the Russian Federation in the tax administration of e-commerce, and possible ways to solve them. The subject of the study is approaches to improve the current model of tax administration in the Russian Federation.The purpose of the article is to describe the new approaches and methods developed by the Author, the use of which can contribute to improving the effectiveness of the e-commerce tax administration model in the Russian Federation.
Within the framework of the article, the author highlights the features of e-commerce, which currently do not allow tax authorities to apply existing models of tax administration. Taking into account the highlighted features, the author formulated proposals for the creation of an automated multifactor model of e-commerce tax administration using Blockchain technology. The scientific novelty of the work is expressed in the development of fundamentally new, previously unused approaches to the tax administration of e-commerce.
One of such approaches is the use of the risk matrix of transactions on the accounts of individuals for the purposes of tax administration of e-commerce in the B2C segment. This matrix allows you to verify the reports submitted by organizations engaged in e-commerce, as well as to identify individuals engaged in entrepreneurial activities without registration.
Also, the article formulates proposals for the introduction of a model of tax administration using online platforms, through which the bulk of e-commerce currently occurs.
In addition, the article reflects proposals for the development of the existing model of electronic document management, allowing tax authorities to introduce smart contract technologies, which are an integral part of the Blockchain network, into the process of tax administration.
Citations count: 4
Reference:
Chapkina N.A. —
Assessing Efficiency of Control Activities of the Federal Tax Service of Russia for 2013 - 2017
// Taxes and Taxation.
– 2018. – ¹ 4.
– P. 26 - 39.
DOI: 10.7256/2454-065X.2018.4.26342 URL: https://en.nbpublish.com/library_read_article.php?id=26342
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Abstract:
The subject of the research is the efficiency of control activities of the Federal Tax Service of Russia. The object of the research is the activity of the Federal Tax Service of Russia devoted to control (supervision) of taxes and levies. The author of the research examines tax control issues, in particular, tax inspections. The author pays special attention to analyzing efficiency of activities performed by the Federal Tax Service of Russia and gives an assessment of efficiency of tax inspections and audits. The author provides data regarding additional charges and points out new systems of control that influenced the dynamics of revenues. The author also touches upon the question about tax crime and gives results of interdepartment interaction between the Federal Tax Service of Russia and Russian Investigative Committee. The author analyzes changes in the Criminal Code of the Russian Federation in 2017 regarding tax crime. In her research the author used such methods as integral analysis, comparison, and empirical methods such as deduction. The main result of the research is the activities and measures offered by the author to increase efficiency of tax control. The author's special contribution to the topic is her analysis of definitions of 'tax control' given by researchers and detailed analysis of efficiency of control activities of the Federal Tax Service of Russia over the past 5 years. The novelty of the research is caused by the author's definition of 'tax control'.
Citations count: 3
Reference:
Frumina S.V. —
Tax Incentives for Developing Small and Medium Business in the Russian Federation
// Taxes and Taxation.
– 2017. – ¹ 10.
– P. 67 - 75.
DOI: 10.7256/2454-065X.2017.10.24445 URL: https://en.nbpublish.com/library_read_article.php?id=24445
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Abstract:
The subject of the research is the revenues that come into the budget system as a result of applying special tax regimes, in particular, single tax on imputed income. The object of the research is the economic relations that arise in the process of distributing financial resources by taxpayers. The author of the article examines such aspects of the topic as changes in revenues of consolidated budgets of the Russian Federation constituents as a result of abolishment of single tax on imputed income. In her research Frumina emphasizes the need to transfer small and medium business entities to the patent and simplified taxation systems. The methodology of the research is based on application of such methods as induction, deduction, comparative analysis and graphic interpretation of results. The author's contribution to the topic is her idea that there is a need to review budgeting laws and specify the share of single tax payable into budgets of the Russian Federation as a result of applying the simplied taxation method after abolishment of single tax on imputed income.
Citations count: 3
Reference:
Poyarkov S.Y., Goncharov V.V., Petrenko E.G., Borisova A.A. —
Public tax control in Russia: to the problem statement
// Taxes and Taxation.
– 2023. – ¹ 6.
– P. 60 - 73.
DOI: 10.7256/2454-065X.2023.6.69581 EDN: BSMRMW URL: https://en.nbpublish.com/library_read_article.php?id=69581
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Abstract:
This article is devoted to the analysis of public tax control in the Russian Federation. The paper substantiates the role and place of the institute of public control as the most important legal guarantee for the implementation and protection of not only constitutional principles (first of all, the principles of democracy and participation of Russian citizens in the management of state affairs), but also the entire system of human and civil rights and freedoms, as well as the rights and legitimate interests of public associations and other non-governmental non-profit organizations. The authors analyze various points of view in domestic and foreign educational and scientific literature on the concept, content and limits of public tax control in Russia. The article formalizes and substantiates the authors' definition of the concept of "public tax control". The article uses a number of scientific research methods: formal-logical; comparative-legal; historical-legal; statistical; sociological; financial analysis; method of analyzing specific legal situations. The organization and implementation of public tax control in the Russian Federation are associated with numerous problems: the lack of consolidation of the institution of public tax control in the country's Constitution and current legislation; insufficient elaboration in the Russian scientific legal doctrine of the concept, content, limits of public tax control, a list of specific forms, methods and types of its activities; lack of subjects of public control (including subjects of public tax control) real powers; insufficient level of development of financial, property, organizational and legal base of subjects of public control; lack of specialized subjects of public tax control; weak use of foreign positive experience in organizing and implementing tax control of civil society institutions; lack of consolidation in the Criminal Code of the Russian Federation and the Administrative Code of the Russian Federation of measures of increased legal responsibility for countering legitimate activities of representatives of subjects of public tax control. The article develops and substantiates a system of measures to resolve these problems.
Citations count: 3
Reference:
Tikhonova A.V. —
On the role of information and communication technologies in tax legal relations: Russian and foreign experience
// Taxes and Taxation.
– 2019. – ¹ 7.
– P. 51 - 63.
DOI: 10.7256/2454-065X.2019.7.30591 URL: https://en.nbpublish.com/library_read_article.php?id=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.
Citations count: 3
Reference:
Afanasenko D.S. —
Vectors for improving control of the customs value of imported goods on the territory of EAEU member-states
// Taxes and Taxation.
– 2021. – ¹ 3.
– P. 51 - 65.
DOI: 10.7256/2454-065X.2021.3.35950 URL: https://en.nbpublish.com/library_read_article.php?id=35950
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Abstract:
International trade is growing rapidly; a sizable amount of goods is shipped from one country to another on daily basis. Special attention is given to control of the customs value of goods, since the amount of collected customs charges depend on the customs value. The research aims to determine the problems of controlling the customs value of goods and seek the ways to solve them. For achieving this goal, the author set the following tasks: 1) analyze the legal framework of EAEU on assessment of the customs value of imported goods; 2) analyze the case law on application of the methods of determining customs value ; 3) examine the organizational structures for controlling the customs value of goods imported into EAEU; 4) leaning on the accumulated information, outline the key problems of customs value control; 5) develop recommendations for improving the instruments of customs value control of imported goods. The object of this research is the activity of customs authorities within the framework of verification of customs value of imported goods. The subject of this research is the control of the customs value of goods on the example of Russia as EAEU member-state. The main results of this research consist in outlining the problems arising in implementation of customs value control, as well as the highlighting the areas for its improvement. The author offers to amend legislative acts that would consider commission to the freight forwarder, as well as establish a minimum list of documents to confirm transport deductions and commission to the freight forwarder. Recommendations are also made on promoting the development of a unified register of the object of intellectual property, cooperation between the Federal Customs Service of Russia and Federal Service of Intellectual Property (Rospatent) to create a “customs declarant profile” for accurate accounting of license duties. The transparency of pricing data of the customs database along with the information on categorization of the participants of foreign economic activity, were determined as the ways for improving customs control.
Citations count: 3
Reference:
Dubenskaya J.S. —
Issues that May Arise in the Process of Regulation of Special Tax Regime 'Professional Tax'
// Taxes and Taxation.
– 2019. – ¹ 4.
– P. 58 - 67.
DOI: 10.7256/2454-065X.2019.4.29843 URL: https://en.nbpublish.com/library_read_article.php?id=29843
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Abstract:
The subject of the research is the process of regulation of special tax regime 'professional tax'. The aim of this research is to study issues that relate to self-employment tax and self-employed specialists as well as to develop recommendations on how to improve tax control over self-employed workers. Dubenskaya focuses on special criteria for self-employed individuals in Russia and abroad as well as a new federal law No. 422 and tax control over self-employment, their activity and payment of tax to Russia's budget. In the course of her research Dubenskaya has applied such methods as observation over implementation of a new federal law No. 422 and professinal tax as well as comparison and analysis. She has also carried out empirical research of data collected from public sources. The novelty of the research is caused by the fact that the author describes new professional (self-employment) tax and brings forth issues that may arise in the process of tax control over self-employment. The researcher gives recommendations on how to encourage individuals that render services to third parties for personal or other needs and receive benefit from their activity to register their 'self-employment' status.
Citations count: 3
Reference:
Izmailova M.O. —
Mineral extraction tax: place and role in the Tax System of the Russian Federation
// Taxes and Taxation.
– 2022. – ¹ 3.
– P. 53 - 68.
DOI: 10.7256/2454-065X.2022.3.33881 EDN: KCZTVP URL: https://en.nbpublish.com/library_read_article.php?id=33881
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Abstract:
Currently, the problems of taxation of mineral extraction in the Russian Federation are very relevant, which is due not only to the formation of the monetary fund of the state, designed to finance the solution of various national tasks, but also to the rational use of natural resources. The mineral extraction tax (MET) is systemically important from the standpoint of the formation of tax revenues of the budget system of the Russian Federation. The industry specifics of the Russian economy, the predominance of extractive industries in GDP, and ensuring the profitability of the activities of extractive companies determine the significant attention of the state, business, and science to the issues of collection, administration, distribution, and reform of the mineral extraction tax.
The subject of the study is the MET in the tax system of the Russian Federation.
The methodological basis of the research consists of analysis, synthesis, ascent from the abstract to the particular, logical and historical methods, as well as other general scientific methods. The place and role of the MET in the tax system of the Russian Federation are considered, the place of this tax in the system of payments for the use of natural resources levied on the territory of our country is determined. Based on the statistical reports of the Federal Tax Service of the Russian Federation, it has been established that the receipts of mineral extraction tax are steadily increasing from year to year. This trend is due to an increase in the production of such types of hydrocarbon raw materials as oil, natural gas and gas condensate. It is determined that the contribution of the subjects of the Russian Federation to the formation of the monetary fund of the country is unequal, due to the difference in the mineral resource base in the regions. It is shown that in the coming decades Russia has a powerful potential to increase the tax revenues of the budget system through taxation of hydrocarbon production. The problems of taxation of mineral extraction in Russia are highlighted. The author comes to the conclusion that the budget system of the Russian Federation has a significant tax potential in the field of taxation of natural resources extraction, provided that favorable conditions for doing business are created.
Citations count: 3
Reference:
Pianova M. —
Foreign experience of tax regulation of self-employment
// Taxes and Taxation.
– 2022. – ¹ 2.
– P. 47 - 71.
DOI: 10.7256/2454-065X.2022.2.37727 URL: https://en.nbpublish.com/library_read_article.php?id=37727
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Abstract:
The article examines and structures the foreign experience of taxation and state regulation of informally employed individuals. The object of the study is the practice of state regulation of the activities of the self-employed in a number of foreign countries. The subject of the study is tax and special legislation regulating the activities of self-employed citizens in Asia, Europe, North and South America, etc.
The uncertainty of the legal status of the self-employed as a new category of taxpayers is revealed in scientific and specialized literature, the general features of the definition of the concept of "self-employed" in Russian and foreign practice are indicated.
The specifics of taxation of self-employed persons in a number of foreign countries are considered, as well as the tools used for additional regulation of the activities of this category of taxpayers, such as licensing and certification, civil liability insurance, etc. Special attention is paid by the author to structuring the studied foreign experience and highlighting common country features, such as the procedures for registering the self-employed, the absence of a limit on the maximum possible income, the need for certification and licensing, participation in the social insurance and liability insurance system, the presence or absence of preferential taxation, additional support programs, etc. The novelty of the research consists in a broad review and systematization of the experience of foreign states in the areas of state regulation identified by the author: non-interference; general rules of taxation and additional regulation; special taxation. The author's approach to identifying the main scenarios of state regulation of self-employment may be of practical interest for the development of domestic practice.
Citations count: 3
Reference:
Pinskaya M.R., Kireenko A.P. —
Laboratory Experiment in the Study of the Problem of Tax Evasion: Importance and Procedure
// Taxes and Taxation.
– 2017. – ¹ 7.
– P. 56 - 66.
DOI: 10.7256/2454-065X.2017.7.23846 URL: https://en.nbpublish.com/library_read_article.php?id=23846
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Abstract:
The article is devoted to research methods in the field of tax evasion. The purpose of the article is to characterize laboratory experiment as one of methods of of taxpayers behavior investigation, wich allows to reveal the motivation of their illegal behavior. In a study of the problems of tax evasion in Russia methodology of tax experiments is proposed to be used for the first time. Tax experiment method can be used to pre-test the proposed changes in the tax law. Recommendations received by the results of the study will be proposed to the tax authorities and the government for evaluation the influence of tax lows on taxpayer behavior. The research methodology is based on experimental paradigm wich is one of the most actual method of behavioral economics and financial sosiology. The article reviews the laboratory experiments evolution in the field of taxation, considering that tax experiments have not been used in recent scientific analysis in Russia. The implementation of the author’s method was reflected in pilot laboratory experiment with students from Moscow and Irkutsk. The author’s method of tax laboratory experiment allows to identify the causes of tax evasion. The conducted research is intended to fill the gaps between the theoretical concepts of tax evasion and the real state of the problem in Russia through the development and application of experimental methods. Tax laboratory experiment can effectively particularize causes and motives of tax evasion. Tax experiments could become a tool for the formation of strategies of interaction between tax authorities and taxpayers in Russia.
Citations count: 3
Reference:
Belomyttseva O.S. —
To the question on the effectiveness of individual investment accounts in the Russian Federation
// Taxes and Taxation.
– 2020. – ¹ 5.
– P. 47 - 60.
DOI: 10.7256/2454-065X.2020.5.33585 URL: https://en.nbpublish.com/library_read_article.php?id=33585
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The subject of this research is the effectiveness of individual investment accounts in the Russian Federation. The author analyzes the quarterly statistical data that reflect the dynamics funds of the citizens on individual investment accounts for the period from 2015 to 2019. The data on investments of the citizens in equities and corporate bonds is outlined. The advances the three hypotheses: that it is possible to establish the cost of attracting citizens' investments in equities through individual investment accounts from the perspective of the state; that B-type accounts are unpopular/ineffective; that it is necessary to reform the system of individual investment accounts. It is noted that unlike foreign countries, especially the United States, there is no research on the effectiveness of individual investment accounts in the Russian Federation. The author formulates the possible microeconomic and macroeconomic effects from implementation of individual investment accounts, including the increase in citizens ' savings and tax revenues, reduction of national debt, etc. The options for assessing the effectiveness of individual investment accounts are described. Calculation was conducted on the cost for attracting citizens’ savings within the framework of individual investment accounts from the perspective of the state based on the results of 2015-2018. Ineffectiveness of the B-type accounts and its causes are underlined. The flaws of individual investment accounts in the Russian Federation are identified. It is suggested to use individual investment accounts namely for stimulating citizens to invest in corporate securities, excluding the state and municipal securities from investment mechanisms in the context of individual investment accounts. The directions for future research are formulated.
Citations count: 2
Reference:
Borovikova E.V. —
The Method of Consulting on Actual Corporate Property Taxation Issues
// Taxes and Taxation.
– 2017. – ¹ 3.
– P. 66 - 78.
DOI: 10.7256/2454-065X.2017.3.22267 URL: https://en.nbpublish.com/library_read_article.php?id=22267
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The subject of the research is the methods and approaches to consulting on issues related to taxation of corporate property considering changes and regional specifics of tax calculation. The object of the research is practical situations of tax calculation with reference to corporate property that have been taken place in court practice and have been mentioned in explanations of state authorities concerning disputable points of tax payment. The author describes modeled calculation situations based on particularities of reginal laws, actual changes in tax legislation related to taxation of property and cadastral value of property. The method and methodology of research include general research methods such as analysis and synthesis, induction and deduction, as well as special legal analysis methods such as algorithmization and modelling of tax calculations. The scientific novelty of the research is caused by the following provisions: the author has provided grounds for the algorithm of tax consulting on the isuses of corporate property tax calculation; the author has defined stages in the development of corporate property tax in modern taxation practice; and the author has covered the key issues of property taxation based on the analysis of official explanations and the most important court decisions regarding disputable situations in tax calculation. The conclusions of the research are the following: implementation of tax conculting methods should be accompanied with a detailed analysis of control authorities explanations and actual court decisions as well as changes and amendments made to the legislation. Evaluation of the cadastral value should be of special interest to tax consultants and taxpayers. It is important to provide this information to authorities and persons who perform taxpayment responsibilities as well as to define the type of the property subject to taxation.
Citations count: 2
Reference:
Popova E.M. —
Using the Marginal Tax Rate Model for Evaluating the Tax Burden on Fixed Asset Investments in Russia's Economy
// Taxes and Taxation.
– 2018. – ¹ 4.
– P. 74 - 90.
DOI: 10.7256/2454-065X.2018.4.25929 URL: https://en.nbpublish.com/library_read_article.php?id=25929
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Abstract:
One of the most important prerequisite for an efficient policy of both the state and private company is the availability of instruments to carry out an integral evaluation of an controlled object. Thus, the subject of this article is the analysis of potential of the marginal tax rate model for evaluation of the tax burden on fixed asset investments from the point of view of different branches of economy. The main purpose of the research initiated by the author is to carry out a comparative analysis of an expected tax burden depending on different sectors and assets of Russia's economy. The research is based on the use of such formal logic methods as induction, deduction, synthesis, analysis and comparison. The aforesaid methods allowed to define the scope of application of the marginal tax rate model. For example, it can be used as a methodological basis for evaluating the influence of tax policy on the level of taxation of different sectors and assets. The scientific novelty of the research is caused by the fact that unlike previous estimations made by Russian economicsts, the tax burden on real investments were assessed for a wide range of economic activities and the burden matrices were drawn out depending on the depreciation method used for tax purposes. In addition, the amount of the tax burden was compared to the actual investment behavior of a sector. From the point of view of increasing the tax burden, transport, communication and trade are most attractive sectors for investments and construction, agriculture, fish breeding and fishing industry are the least attractive. The results of the research are coherent with the indicators of investment activity: construction, agriculture and fishing industry have the lowest pace of investment growth.
Citations count: 2
Reference:
Tsepelev O.A., Chuprakova K.E. —
Assessment of the use of tax potential in the context of socio-economic development of the region
// Taxes and Taxation.
– 2022. – ¹ 1.
– P. 10 - 27.
DOI: 10.7256/2454-065X.2022.1.37560 URL: https://en.nbpublish.com/library_read_article.php?id=37560
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The object of the study is the tax potential of the subjects of the Far Eastern Federal District (Far Eastern Federal District). The subject of the study is a set of relations and processes arising within the framework of the development and use of the tax potential of the Far Eastern Federal District regions. Particular attention is paid to the construction of models to assess the impact of the tax gap on regional economic growth. In the current conditions, against the background of an unstable economic situation, the issue of developing the tax potential of the regions is particularly acute, since the resources of the federal center are extremely limited. In this regard, the main purpose of the study is to develop a methodological approach to assess the use of the tax potential of the region, to test it on the example of the subjects of the Far Eastern Federal District and to determine its impact on the regional economy. This paper presents the author's definition of the category "tax potential of the region" and its author's classification. The main conclusions of the study are related to the determination of the difference between the nominal and realized tax potential, which makes up the tax gap. Regional authorities purposefully create this gap by providing tax preferences. To assess the impact of the tax gap on the main socio-economic parameters of the region's development, the authors have developed a methodological approach based on regression analysis, the elements of scientific novelty of which are the constructed models for the subjects of the Far Eastern Federal District, allowing to assess the impact of changes in the tax gap on the regional economy over the past 10 years. This approach can be applied in practice and used by the state authorities of the subjects of the Russian Federation in developing the main directions of tax policy related to the effective use of the tax potential of territories from the perspective of economic growth.
Citations count: 2
Reference:
Vasil'chenko A.D. —
Russia's Budget Tax Revenues: Statistical Evaluation and Mobilization Measures
// Taxes and Taxation.
– 2019. – ¹ 5.
– P. 45 - 57.
DOI: 10.7256/2454-065X.2019.5.30101 URL: https://en.nbpublish.com/library_read_article.php?id=30101
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The subject of the research is the statistical analysis of tax revenues into the consolidated budget of the Russian Federation as well as development of tax revenue mobilization measures in the nearest future. The author of the article examines such aspects of the topic as seasonal fluctuation of tax revenues based on the basic budget revenue generating taxes. Vasilchenko focuses on evaluating changes and structural shifts in tax revenus of consolidated budgets of the Russian Federation. Using the deflation method, the researcher evalutes methods that allow to achieve the growth of tax revenues (intensive or extensive). In this research Vasilchenko uses such research methods as analysis and synthesis, calculation of structural shift indexes, construction of additive model time series, comparative method, analysis of statistical series, expert evaluation method, averaging-out, deflation and correlation regression analysis. The author creates and tests the method of calculation of tax revenue seasonal fluctuation based on the basic budget revenue generating taxes. The author discovers that seasonal fluctuation is more intense for value-added tax which is caused by the seasonal fluctuation of salaries. Seasonal fluctuation is more typical for corporate profits tax. At the end of the article Vasilchenko offers recommendations on how to level-out cash deficiencies.
Citations count: 2
Reference:
Steshenko Y.A. —
Classification of Branches of National Economy Depending the Level of Clasterization-Based Tax Incentives
// Taxes and Taxation.
– 2018. – ¹ 4.
– P. 40 - 57.
DOI: 10.7256/2454-065X.2018.4.25933 URL: https://en.nbpublish.com/library_read_article.php?id=25933
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Abstract:
Efficient tax incentives used to encourage the development of economic sectors may contribute to the economic growth as well as ensure social, economic and budget stability. This article is devoted to the issues of sectorial tax incentives. The author of the article examines peculiarities of modern taxation from the point of view of national economy branches and particular economic activities. Steshenko carries out an analysis of existing elements of tax incentives. According to the author, at the present stage of economic development the most nettlesome problem is the choice of targets for sectorial tax incentives within the existing taxation system. The methodological basis of the research is the fundamental concepts presented by Russian researchers and systematic analysis of tax laws and regulations. In the course of the research Steshenko has used statistical modelling, historical, graphic and multivariate statistics methods that allowed to view the process of sectorial tax incentives from the point of view of their classification. The novelty of the research is caused by the fact that the author offers a classification of national economy branches depending on their clasterization and efficiency of tax incentives using the multivariate statistics method. The author also discovers and theoreticall substantiate three clusters as well as make recommendations on how to choose targets for sectorial tax incentives based on their peculiarities.
Citations count: 2
Reference:
Faleeva K.V. —
Improving Taxation Through Developing Tax Partnership Within the Eurasian Economic Union
// Taxes and Taxation.
– 2018. – ¹ 1.
– P. 7 - 19.
DOI: 10.7256/2454-065X.2018.1.25084 URL: https://en.nbpublish.com/library_read_article.php?id=25084
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Abstract:
The subject of the research is the tax relations between Eurasian Economic Union member states that may arise in the process of deepening integration relations between countries. The object of the research is modern tax approaches to making out integrative tax terms and qualitative and quantitative indicators of the level of tax partnership. The author focuses on analysing integrative tax terms such as tax harmonization, tax convergence, tax unification, and tax competition. The author also describes qualitative and quantitative indicators that may be used to assess the level of tax partnership. The author also pays special attention to improving taxation through evaluation the level of tax partnership. The methodological basis of the article is the systems analysis of researchers' approaches to such terms as tax harmonization, unification, convergence, coordination and tax competition. The methodology of the research also involves analysis and synthesis of applicable integrative tax terms, and determination of their key features in order to provide an integral definition of tax partnership. The scientific novelty of the research is caused by the fact that the author defines key features of each integrative tax term and offers her own definition of tax partnership based on these key features. The main conclusions of the research is the description of key features of tax partnership that distinguish it from other integrative tax terms, and determination of targets, tasks, principles and algorithm of tax partnership, development and imrovement of indicators of the level of tax partnership.
Citations count: 2
Reference:
Pinskaya M.R. —
The Self-Employed Citizens: Tax Risks of State and Methods of Their Control
// Taxes and Taxation.
– 2018. – ¹ 6.
– P. 16 - 30.
DOI: 10.7256/2454-065X.2018.6.26024 URL: https://en.nbpublish.com/library_read_article.php?id=26024
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Abstract:
The article is devoted to the issue of reducing state tax risks caused by informal activity of the self-employed citizens through improving the taxation system and defining the legal status of the self-employed citizens. The aim of the article is to define state tax risks that relate to the self-employed citizens, and to develop recommendations on eliminating them. The author of the article offers her own classification of the self-employed citizens depending on the degree of their law-obedience. She also describes approaches to developing a risk-oriented model of tax administration: legal, organisational, and informative, describes the main risks of tax administration and makes recommendations for their elimination taking into account the degree of law-obedience of taxpayers. The methodology of the research is based on the systems approach that allows to identify problems that may arise in the process of managing state tax risks through performing a complex analysis of legal, organisational and informative structural elements of the tax administration model. The author demonstrates that it is very important to define the legal status of self-employed citizens and to take into account their behavior as taxpayers in order to develop and implement the risk-oriented modelof tax administration. The author also proves the need to establish a special tax regime for self-employed citizens, i.e. the tax on their sales and purchases, that may be function in addition to the patent taxation system on a voluntary basis. Insurance payment should be made by the self-employed citizens on a voluntary basis. Recommendations that were made as a result of the research can be used by tax authorities and state administrative bodies in the sphere of taxatino and tax administration of the self-employed citizens taking into account the behavior of the population as taxpayers and benefits of economy digitalization.
Citations count: 2
Reference:
Shinkareva O.V., Mayorova E. —
Analysing the Structure of Tax Receipts from the Budgeting System of the Russian Federation for Economic Sector
// Taxes and Taxation.
– 2017. – ¹ 11.
– P. 27 - 34.
DOI: 10.7256/2454-065X.2017.11.24679 URL: https://en.nbpublish.com/library_read_article.php?id=24679
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Abstract:
Tax receipts are the main fiscal revenue source of the Russian Federation and without analysis of such data it is impossible to develop efficient budgetary and tax policies. In this regard, the purpose of the research is to analyse the structure of tax receipts of the Russian Federation budgetary system during the period since 2006 till 2016. The authors have analyzed tax payments into Russia's consolidated budget in terms of their sources, i.e. branches of the country's national economy, and have made conclusions based on the research results. In the course of writing the article the authors have used such methods as analysis, comparison, systematisation, as well as analysis of academic literature on the matter. The authors define branches that provide the biggest amount of tax receipts for the country, analyze their share and also describe branches that are the most stable sources of Russia's tax receipts. The results of the research can be used by students and post-graduate students studying economy and interested in taxation as well as teachers of finances. The results can be also used by state authorites and local self-government officers when making a decision in the sphere of tax policy.
Citations count: 2
Reference:
Rusakova O. —
Lawfulness of Imposing Value Added Tax for Non-Taxable Operations
// Taxes and Taxation.
– 2018. – ¹ 1.
– P. 49 - 54.
DOI: 10.7256/2454-065X.2018.1.25147 URL: https://en.nbpublish.com/library_read_article.php?id=25147
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Abstract:
The subject of the research is whether it is lawful to impose value added tax for non-taxable operations. The author of the articvle examines conditions and terms of relief from value added tax on operations as stated in Article 149 of The Tax Code of the Russian Federation. The author points out that according to tax laws, a taxpayer does not have a right to impose value added tax for operations described in Clause 2 of Article 149 of The Tax Code of the Russian Federation. In her research Rusakova pays special attention to the procedure of cancelling tax on taxable operations listed in Clause 3 of Article 149 of The Tax Code of the Russian Federation. In the course of her research Rusakova has used general research methods (analysis, analogy, description and generalisation) and graphic representation of data. The methodological basis of the article involves systems analysis of tax legislation and current arbitration practice. Having analyzed provisions of applicable tax laws, the author of the article has discovered the contradiction between Clause 5 of Article 149 of The Tax Code stating that only part of exempt operations can be relieved from VAT, and Clause 5 of Article 173 of The Tax Code of the Russian Federation allowing to issue VAT invoices for all non-taxable operations. The main conclusino of the research is that there is a need to change current laws on taxation. The novelty of the research is caused by the fact that the author suggests to terminate provisions of Clause 5 of Article 149 of The Tax Code of the Russian Federation so that a purchasing taxpayer does not risk to be denied VAT returns based on formal grounds.
Citations count: 2
Reference:
Valova A.A. —
Tax regulation of transactions with crypto assets in Russia and abroad
// Taxes and Taxation.
– 2022. – ¹ 4.
– P. 16 - 41.
DOI: 10.7256/2454-065X.2022.4.38285 EDN: DTHFTV URL: https://en.nbpublish.com/library_read_article.php?id=38285
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Abstract:
The article is devoted to the study of crypto assets as a specific category for tax purposes with the allocation of inherent features that affect tax regulation. The purpose of the article is to update the main approaches to taxation of transactions with crypto assets based on the experience of different countries, including Russia. To achieve this goal, the following tasks were set: to identify the features of crypto assets that allow considering crypto assets as a specific category for tax regulation purposes, to formulate theoretical approaches to taxation of crypto assets, to investigate practical experience and trends in taxation of transactions with such digital assets both in the international arena and in the Russian Federation; to identify the main problems in tax regulation transactions with crypto assets and suggest ways to solve them.
As a result of the study, conclusions were drawn about the presence of specific characteristics of crypto assets (decentralization, a high degree of anonymity of transactions, the international nature of use, hybridity), which, together with the lag of regulatory legislation due to the rapid development of the crypto industry, complicate the tax regulation of transactions with this type of asset. It has been established that the absence of taxation rules for crypto assets in general does not mean that taxation is impossible and allows the application of tax rules established for similar categories of assets. The presence of special tax regulation of transactions with crypto assets allows both to influence the attractiveness of doing business in this area in certain jurisdictions, and to simplify regulation in this area by providing benefits to participants in crypto relations. The author revealed that a critical problem in this area is the difficulty of tax administration of transactions with crypto assets using traditional methods of tax control due to the difficulty of identifying the transactions, including due to the international nature of the use of crypto assets, which entails tax evasion of subjects of cryptocurrency transactions.
Citations count: 2
Reference:
Nikonov I. —
Development of the Optimal Tax Theory
// Taxes and Taxation.
– 2017. – ¹ 11.
– P. 54 - 61.
DOI: 10.7256/2454-065X.2017.11.24794 URL: https://en.nbpublish.com/library_read_article.php?id=24794
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Abstract:
The subject of the research is the historical process of the development of the optimal tax theory. The object of the research is the postulates of the most important research works devoted to the optimal tax theory. The author of the article examines theoretical concepts that describe the optimal structure of various taxes, mostly consumption tax, income tax and tax on funds. The author pays special attention to prerequisites and limitations that are typical for the optimal tax models. He makes an emphasis on the evolution of views on the optimal tax from the point of view of economic efficiency and justice as well as applicability of theoretical approaches in real life. The methodological basis of the research involves comparative analysis ahd synthesis of particular theoretical conclusions to formulate general approaches to optimal tax. As a result of the author's analysis of the most important research works devoted to optimal tax in terms of particular taxes, the author makes a conclusion about the principles of the optimal tax system structure in general and homogenous nature of indirect taxation and exemption of intermediate demand goods and capital from tax in particular. In addition, the author analyzes limitations of applying theoretically grounded constructions to the practice of taxation.
Citations count: 2
Reference:
Nuzhdin R.V., Maslova I.N., Gorkovenko E.V., Derevenskikh M.N. —
Accounting Tax Policy on Value Added Tax of Processing Organizations of the Agro-Industrial Complex
// Taxes and Taxation.
– 2022. – ¹ 6.
– P. 50 - 75.
DOI: 10.7256/2454-065X.2022.6.38161 EDN: LVJCKP URL: https://en.nbpublish.com/library_read_article.php?id=38161
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Abstract:
The subject of the study is the essential aspects and signs of the relations of interested users that develop in the process of developing the policy of tax accounting of agro-industrial processing organizations to assess the possibilities of optimizing value added tax (VAT). The purpose of the study is the theoretical justification and methodological support of the accounting tax policy from the point of view of the optimization processes of taxation of the object of research - the added value of processing organizations. The solution of the following tasks contributes to the achievement of this goal: to reveal the essence and content of the varieties of value added; to describe the features of VAT tax accounting in processing organizations of the agro-industrial complex; to substantiate the directions for improving the accounting tax policy of the object of research; to develop optimization measures for the policy of tax accounting. The methodological basis of the research is the methods that reveal the logic of the presentation: ideological – dialectical, deductive, inductive; general scientific - systemic; private scientific – statistical, analysis, comparison. The scientific novelty of the research consists in the development of methodological provisions of a recommendatory nature aimed at developing the policy of tax accounting of the object of research. The following provisions have the status of scientific increment: 1) the concept of "accounting tax optimization" is clarified, which is considered in contrast to traditional approaches, based on the trinity of essential characteristics of optimization processes; 2) methodological tools for improving the accounting tax policy on VAT in processing organizations of the agro-industrial complex are proposed, which differ from existing techniques and methods by eliminating contradictions between the accounting tax policy adopted by the organization and the methods of conducting tax accounting based on the implementation of regulatory legal opportunities: 1 - the content of the register of tax accounting and distribution of input VAT between taxable and non-taxable results of processing production is justified; 2 - the list of provisions of the accounting tax policy on VAT is characterized. The application of these recommendations in the course of forming a policy of value-added tax accounting and its optimization in processing organizations of the agro-industrial complex will contribute to increasing the tax solvency of these business entities.
Citations count: 2
Reference:
Kryukov S.V., Lapshina A.S. —
Simulation Model of the Process of Individual Residential Property Taxation Based on their Cadastral Valuation
// Taxes and Taxation.
– 2017. – ¹ 5.
– P. 10 - 20.
DOI: 10.7256/2454-065X.2017.5.23266 URL: https://en.nbpublish.com/library_read_article.php?id=23266
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Abstract:
The subject of the research is the grounds for directions of improving physical entities' taxation (in particular, individual residential property taxation) based on their cadastral valuation and prediction of decision consequences using the method of simulation modeling. The object of the research is dependent and interdependent relations that may arise in the process of residential property taxation based on their cadastral valuation. The purpose of the research is to develop recommendations on how to improve the procedure of calculating and collection individual property tax (IPT) based on their cadastral valuation and using the method of simulation modeling. When developing the simulation model, the authors have applied the system dynamics approach that allows to reflect the difficult interdependent relation between individual property taxation elements in the process of individual property taxation based on cadastral valuation. The interface of working with the aforesaid model allows a real-time evaluation of management decision consequences in the process of individual property taxation prior to the moment they are put to practice. The authors offer their own simulation model for connecting budget taxation flows and the level of the population satisfaction based on the principles of system dynamics which allows to predict consequences of decisions that are made in the sphere of individual property taxation as well as to valuate measures aimed at keeping the balance of interests between the state, municipalities and households (economic entities).
Citations count: 2
Reference:
Malkova Y.V. —
To the question on the need for creation of zones with preferential tax regimes for the development of industrial clusters
// Taxes and Taxation.
– 2019. – ¹ 7.
– P. 1 - 18.
DOI: 10.7256/2454-065X.2019.7.30481 URL: https://en.nbpublish.com/library_read_article.php?id=30481
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Abstract:
The subject of this research is the experience of incentivizing the activity of industrial clusters in the Russian Federation. The author examines the tools uses as the support measures of their activity, and notes that at present tax instruments are practically out of use. The applied direct methods for supporting the activity of industrial clusters (subsidies) are insufficient and have a number of shortcomings; however, the supplementary indirect methods (tax reductions) are capable of increasing the overall effectiveness of implemented measures. As the indirect support measures, the author recommends using the tax instruments in form of the zones with preferential tax regimes. The information framework for this study contains normative and legislative acts, electronic resources, reports on realization of government programs, and statistical data. The main conclusions consist in the following theses: 1) insufficiency of direct support measures of the activity of industrial clusters (primarily due to the limited circle of receivers); 2) pertinence of using integrated tax measures for incentivizing the activity of industrial clusters; 3) most acceptable, from the author perspective, form of incentivizing the activity of industrial clusters is the extension of special economic zones regime to them.
Citations count: 2
Reference:
Petrenko E.G., Goncharov V.V., Borisova A.A., Poyarkov S.Y. —
Public Councils under the Federal Tax Service of Russia and its territorial divisions: current problems and development prospects
// Taxes and Taxation.
– 2023. – ¹ 6.
– P. 74 - 85.
DOI: 10.7256/2454-065X.2023.6.69622 EDN: BTUPCR URL: https://en.nbpublish.com/library_read_article.php?id=69622
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Abstract:
This article is devoted to the analysis of modern problems and prospects for the development of public councils under the Federal Tax Service of Russia (hereinafter also referred to as the Federal Tax Service) and its territorial divisions. The paper substantiates the place and role of the institute of public control in the system of legal guarantees for the implementation and protection of both constitutional principles (in particular, democracy and participation of citizens of the Russian Federation) and the entire system of human and civil rights and freedoms. The most important objects of public control in Russia are the activities, acts and decisions of public authorities, including the Federal Tax Service and its territorial divisions. The authors analyze the role and importance of public councils under the Federal Tax Service and its territorial divisions in the system of subjects of public control. The article uses a number of scientific research methods: formal-logical; comparative-legal; historical-legal; statistical; sociological; financial analysis; method of analyzing specific legal situations. The organization and activities of public councils under the Federal Tax Service and its territorial divisions are associated with numerous problems, including: the lack of formalization of public control in the Constitution of Russia; the failure to consolidate the institution of public control in the Tax Code of the Russian Federation; the "non-public" mechanism for the formation of these types of subjects of public control; weak powers of these subjects; not the development of special forms, methods and types of measures of public control over the activities, acts and decisions of tax authorities in the domestic scientific legal doctrine; the weak organizational and property base of the above-mentioned subjects of public control and their insufficient use of modern information and communication technologies in their work. The work has developed and justified a system of measures to resolve these problems.
Citations count: 2
Reference:
Anisimova A. —
Methods of improving digital tax services in modern practice of tax administration
// Taxes and Taxation.
– 2021. – ¹ 1.
– P. 71 - 80.
DOI: 10.7256/2454-065X.2021.1.35283 URL: https://en.nbpublish.com/library_read_article.php?id=35283
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Abstract:
The article turns particular attention to the analysis of opportunities for improving digital tax services and application of international experience of tax authorities in the Russian practice. The relevance of this research is defined by wide occurrence of digitalization processes in tax administration at the present stage. Digital processes within the framework of tax administration imply continuous improvement for the purpose of ensuring customer-oriented approach and voluntary compliance of taxpayers with tax legislation. In global practice, the key vectors of improvement of digital tax services is the development of their design, quality monitoring, as well as the expansion of digital tax environment by using the behavioral economics tools. The novelty of this work consists in adaptation of international experience to the Russian practice of tax authorities. The development of digital tax environment in Russia requires borrowing foreign experience of involving taxpayers into development of digital services at the earliest stage, i.e. advancement of ideas. Its implementation requires creating a platform for accumulation of the proposals from taxpayers, which can be placed on the official portal of the Federal Tax Service of Russia. The behavioral economic tools for expanding digital tax environment in Russia can be in form of automatic subscriptions to newsletters from the tax authorities. The use of virtual assistants for taxpayers’ support in digital environment is possible; however, such services should be used cautiously, due to the fact that taxpayers are not protected from fines in case of misinformation.
Citations count: 2
Reference:
Avdeeva V.M. —
Tax incentives to encourage the implementation of digital innovations
// Taxes and Taxation.
– 2021. – ¹ 6.
– P. 1 - 11.
DOI: 10.7256/2454-065X.2021.6.37129 URL: https://en.nbpublish.com/library_read_article.php?id=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.
Citations count: 2
Reference:
Bondarev M.A., Tipikina V.A. —
Methodology of separate VAT accounting in the absence of non-taxable transactions
// Taxes and Taxation.
– 2022. – ¹ 5.
– P. 41 - 51.
DOI: 10.7256/2454-065X.2022.5.38603 EDN: IAWDFG URL: https://en.nbpublish.com/library_read_article.php?id=38603
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Abstract:
The problem of the lack of legislative certainty in the field of establishing the principles of separate accounting allowed us to determine the purpose of the article – the development of recommendations for separate VAT accounting based on the analysis of judicial practice. Achieving this goal required solving a number of tasks, including: formation of an understanding of the fundamental features of the division of operations into levels of synthetic and analytical accounting; formation of proposals on the most effective methodology for separate accounting based on judicial practice and the experience of economic activities of organizations from different sectors of the economy. The object of scientific work is a set of socio-economic relations arising in the process of applying VAT tax legislation. The subject of the study is the mechanism of separate accounting for value added tax. The novelty of the work consists in identifying problematic aspects of the functioning of the current tax legislation in the field of separate VAT accounting, as well as offering solutions to them.
The main conclusions of the study can be considered the following. The absence in the tax legislation of the obligation to keep separate records when using different VAT rates does not exempt the taxpayer from the obligation to separate transactions and tax bases at different tax rates. This conclusion also applies to taxpayers who carry out operations to loans in cash, despite the fact that VAT is fully deductible when performing such operations.
In addition, based on the methods of separate accounting considered in the work, it is worth noting that the accounting methodology, which implies the opening of additional sub-accounts to accounting accounts, is the most effective. It is based on the differentiation of accounts and sub-accounts of accounting, this will allow to collect the necessary information on synthetic accounting accounts on the operational requests of tax authorities.
Citations count: 2
Reference:
ABDULLINA A. —
Legal Status Held by the Residents of the Territories of Advanced Development
// Taxes and Taxation.
– 2018. – ¹ 10.
– P. 33 - 38.
DOI: 10.7256/2454-065X.2018.10.26336 URL: https://en.nbpublish.com/library_read_article.php?id=26336
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Abstract:
In her research Abdullina analyzes views and opinions on the content of the 'legal status' category and makes a conclusion that the legal status held by the residents of the territories of advanced development imply not only rights and obligations but also legal guarantees and legal responsibility. The article covers provisions of the Federal Law on Territories of Advanced Development in the Russian Federation adopted in 2014 that describes the legal status held by the residents of the territories of advanced development. Using the formal logical research methods to analyse the definition of 'resident of the territory of advanced development', the author defines features of a resident. She also analyzes the laws and acts that regulate the legal status held by the residents of the territories of advanced development and the procedure of becoming a resident of a special legal regime. The main results of the research are the description of the drawbacks that are typical for the regulation of the agreement between residents of the territories of advanced development and the Management Company. The author offers her on definition of the Activity Agreement and proves that the Agreement has a public form. The author summarizes that the legal status held by the residents of the territories of advanced development and their activity have a positive effect on the development of the economy of municipal units which satisfies the goals of introducing a special legal regime of territories of advanced development.
Citations count: 2
Reference:
Tikhonova A.V. —
Cryptocurrency and blockchain: sphere of application in tax field of the Russian Federation
// Taxes and Taxation.
– 2020. – ¹ 4.
– P. 1 - 9.
DOI: 10.7256/2454-065X.2020.4.33130 URL: https://en.nbpublish.com/library_read_article.php?id=33130
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Abstract:
This article is dedicated to the question of taxation and tax management of a number of operation in digital environment, namely related to the use of cryptocurrency. Special attention is paid to blockchain technologies as a promising tool for improvement of tax management and automation of business processes. The relevance of this work on the one hand is substantiated by the increasing trade volume on the digital markets hand, while on the other – weak foundation, insufficient technical capabilities of tax management of such operations and univerdsally accepted approaches. The results of research can be used by the Ministry of Finances and Government of the Russian federation in development of strategies for improvement of tax policy. The author determines the global trends of recognition/non-recognition of cryptocurrency as a specific type of property, assets of payment method. A brief overview of foreign approaches towards tax regulation of cryptocurrency is presented. The author systematizes the Russian legislative framework on taxation of digital currency, describes the evolution of national approaches to fiscal regulation in this area. A formulation of modern interpretation of cryptocurrency as the object of taxation by different types of taxes (corporate tax, value-added tax, corporate property tax, personal property tax) is provided. The author determines the possibilities for development of tax management with the use of blockchain technologies, as well as forecasts main consequences of such transformations for businesses and the state.
Citations count: 2
Reference:
Goncharov V.V., Grishchenko O.V., Petrenko E.G. —
The Federal Tax Service and its territorial divisions as objects of public control in Russia
// Taxes and Taxation.
– 2023. – ¹ 6.
– P. 21 - 29.
DOI: 10.7256/2454-065X.2023.6.69325 EDN: CPJMKO URL: https://en.nbpublish.com/library_read_article.php?id=69325
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Abstract:
The article is devoted to the analysis of the Federal Tax Service and its territorial divisions as objects of public control in the Russian Federation. The paper substantiates the role and place of the institution of public control in the system of legal guarantees for the implementation and protection of the constitutional principles of democracy and the participation of Russian citizens in the management of state affairs. The Federal Tax Service and its territorial divisions occupy a special place in the system of objects of public control in the Russian Federation. However, the organization and implementation of public control measures in relation to the above-mentioned objects are associated with numerous problems caused by: the lack of consolidation of this institution of civil society in the Constitution of Russia, as well as legislation regulating the activities of tax authorities; weak powers of subjects of public control, insufficient use of modern information and communication technologies; lack of development of special forms, methods and types of public control measures in relation to the above-mentioned objects; weak use of Soviet and foreign experience of civil society control over the government apparatus. A number of scientific research methods are used in the work, in particular: comparative legal; historical legal; statistical; sociological; formal logical; method of analyzing specific practical situations. The authors have developed and substantiated a system of measures to resolve problems related to the organization and implementation of public control in relation to the Federal Tax Service of Russia and its territorial divisions by: incorporating the institute of public control into the Basic Law of the country, as well as legislation regulating the organization and activities of tax authorities; developing specific features of the implementation of this institution of civil society in relation to to the activities, acts and decisions of tax authorities in the scientific literature and subordinate normative legal acts on public control using positive Soviet and foreign experience in the functioning of civil society institutions; development and implementation of comprehensive Federal programs for the development of organizational, methodological and technological base of subjects of public control with simultaneous expansion of their powers.
Citations count: 2
Reference:
Gurnak A.V., Nazarova N.A. —
Tax Stimulation of Economic Growth in Russia: Problems and Prospects
// Taxes and Taxation.
– 2023. – ¹ 1.
– P. 1 - 16.
DOI: 10.7256/2454-065X.2023.1.39483 EDN: LJOGII URL: https://en.nbpublish.com/library_read_article.php?id=39483
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Abstract:
Economic growth is the most important condition for dynamic socio-economic development of any country. The problems of tax stimulation of economic growth in Russia are of particular relevance due to the fact that its indicators are very unstable, for many years the target values have never been achieved, and the efficiency of the tax instruments involved has been much lower than expected.
The purpose of this paper is to study the main problems of tax stimulation of economic growth in Russia in connection with the new industrial revolution and to determine its prospective directions.
The research methodology is based on the integrated application of the tools of analysis and synthesis; quantitative economic analysis and analysis of tax buoyancy are used to substantiate the main conclusions.
Scientific novelty of the research is associated with the substantiation of conceptual provisions of tax stimulation of economic growth in the Russian Federation, the distinctive feature of which is the focus on the formation of a tax regime favorable to it, with a focus on the possibilities of digitalization.
The necessity of transition from stimulation of economic growth through the mechanism of corporate income taxation to tax stimulation encouraging investments and innovations through other, more reliable mechanisms in the conditions of digitalization was substantiated.
Application of the results: the Ministry of Finance and the Federal Tax Service can use the results of the study in determining the proactive tax policy in the Russian Federation in terms of tax incentives for economic growth.
Citations count: 2
Reference:
Berezina E.V., Balandina A.S., Belomyttseva O.S. —
Tax monitoring as a method of digitalization of tax administration in the Russian Federation
// Taxes and Taxation.
– 2020. – ¹ 2.
– P. 18 - 39.
DOI: 10.7256/2454-065X.2020.2.32689 URL: https://en.nbpublish.com/library_read_article.php?id=32689
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Abstract:
This article presents a historical overview of the emergence of tax monitoring in the Russian Federation, as well as the analysis of its peculiarities within the context of trends of global taxation practice. Modern nations apply new approaches to tax administration, but commonly emerging and practically established ideas do not receive due scientific research. The object of this research is the process of digitalization of tax administration based on Russian and foreign experience. The subject of this research is the theoretical aspects of tax monitoring, as well as historical analysis of the emergence of a new format of interaction between tax administration and taxpayers in Russia and global practice. The goal of this work is to determine the role and importance of tax monitoring within taxation system of the Russian Federation, as well definition of tax monitoring as the means of digitalization of tax administration. The scientific novelty of this work consists in the comprehensive research of implementation of tax monitoring from the moment of its emergence in the global practice of taxation and determination of its essential features, which allowed concluding on incorrectness of legislator’s definition of tax monitoring as a form of tax control, and call for legislative definition of the concept of “tax administration”, as well as amending the Taxation Code of the Russian Federation for clarification of the status of taxpayers, who transitioned to the digital model of tax administration. The results of this research can be used in development of amendments to the legislation and criteria for assessing efficiency of tax monitoring.
Citations count: 2
Reference:
Sekushin A.Y. —
Digitalization and tax control: the experience of foreign administrations and possibilities for its implementation in Russia
// Taxes and Taxation.
– 2021. – ¹ 3.
– P. 26 - 38.
DOI: 10.7256/2454-065X.2021.3.35625 URL: https://en.nbpublish.com/library_read_article.php?id=35625
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Abstract:
The subject of this research is the experience of foreign administrations on implementation of the instruments of digital tax control and development of the service function of tax authorities. The experience of foreign administrations is viewed within the framework of the response of tax authorities to the manifestations of digitalization, which is also reflected in the emergence of new sources of income and new ways of interaction on the job market. The relevance of this research is defined by digital transformation of the economy, which entails the emergence of new types of relations between taxpayers that, which should be regulated by of tax administrations via expanding the capabilities and methods of tax control, as well as the trend towards customer-oriented tax authorities. A detailed overview is conducted on the experience of Western countries with regards to modernization of tax administration. The statistical data are analyzed for substantiating the conclusions on the positive nature of such experience. The author makes recommendations for the implementation of foreign experience in the Russian tax system. The goal of this work consists in the analysis of foreign experience of implementation of digital technologies in the sphere of taxation, outlining most successful examples of digitalization, as well as assessment of the possibility of implementation of foreign experience by the Russian tax authorities. The novelty lies in the author’s proposal of the new aspects of simplification of tax system, introduction of the new instruments of tax control, and expanding the circle of taxable transactions based on the experience of foreign tax administrations. The conclusion is formulated that the implementation of the practices considered in the article would lead to simplification of the tax system, implementation of the instrument of digital tax control, and expansion of the tax base in different economic sectors.
Citations count: 2
Reference:
Savina E.O. —
Tax Revenues of Local Budgets as an Element of Financial Independency of Municipal Units (the Case Study of the Perm Region)
// Taxes and Taxation.
– 2018. – ¹ 12.
– P. 30 - 52.
DOI: 10.7256/2454-065X.2018.12.20491 URL: https://en.nbpublish.com/library_read_article.php?id=20491
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Abstract:
The local budget is the budget of a municipal unit that is formed, approved and performed by local self-government authorities. Considering that the Constitution of the Russian Federation does not include local self-government in the state authority and government authorities, local budgets are not included in state financial authorities, either, although they are certainly an element of a single fiscal system. Financial independence of local self-government is a very important goal of today's government because successful socio-economic development of municipal units requires the financial base that would be made out of own revenues of local budgets. The author of the article have analyzed tax revenues of municipal units in the Perm region at runtime and makes her conclusions. The financial dependence of the lower budgets on the higher budgets became an essential discouraging factor of sustainability of regional and local budgets and, as a consequence, reduced responsibility of budgets and weakened the tax administration system of regional and local budgets. Thus, the article is devoted to two aspects of one problem, the loss of financial sources of the Russian Federation and municipal authorities and reduction of their profitable powers. This is the problem the author of the article has tried to view based on particular examples.
Citations count: 2
Reference:
Sharyshov A.S. —
Tax Incentives for Innovation in Developed Countries. Basic Approaches and Comparison with Russia
// Taxes and Taxation.
– 2017. – ¹ 12.
– P. 23 - 36.
DOI: 10.7256/2454-065X.2017.12.24345 URL: https://en.nbpublish.com/library_read_article.php?id=24345
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Abstract:
The article reviews and systemizes the main and current tax incentives and incentives for innovative private sector organizations that are used in pre-selected countries - leaders in key indicators of innovation and economic development. The prevailing tendencies and main principles that are used in the construction of tax incentives and incentives for innovative active organizations of the private sector of the economy within the framework of the national tax system of the developed countries are determined. The obtained results and the identified approaches to stimulation are compared with existing tools and approaches to tax incentives for innovative activity of organizations in Russia. The main research methods include revision of tax incentives and their further generalisation, and anlaysis, determination of prevailing tendencies and principles and comparison of obtained results. The main conclusiosn of the research are the following: The majority of developed countries use tax incentives for innovation. More than half of these countries apply so-called expendable incentives in the form of credit against tax. In a majority of countries this credit is also based on accession of research and development costs. The tax incentives offered vary according to the size of business. Only four countries out of the studied ones apply tax incentives for innovation activity revenues. Russia uses a wide range of tax incentives for innovation, however, these instruments are very different from their world versions. Russia does not have a differentiate approach to different sizes of business, either. The main directions of reforming the domestic system of tax incentives for stimulating the innovative activity of the private sector are also outlined.
Citations count: 2
Reference:
Pugachev A.A. —
Tax instruments in the system of factors of the state's impact on inequality
// Taxes and Taxation.
– 2022. – ¹ 3.
– P. 16 - 31.
DOI: 10.7256/2454-065X.2022.3.37827 URL: https://en.nbpublish.com/library_read_article.php?id=37827
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Abstract:
Monetary inequality is a serious socio-economic problem both for Russia and for many countries. The implementation of tools for smoothing inequality today becomes a condition for ensuring Russia's national security and sustainable development around the world. The level of inequality and poverty in Russia is at a very high level. The degree of inequality has not been reduced for 30 years, that is, in fact, since the beginning of the period of market reforms and privatization, despite the measures taken by the government. And even in the current very difficult financial and economic conditions, the task of reducing inequality remains a key direction of socio-economic policy. This task has been set today at the highest state level. The above makes it urgent to develop and implement a set of measures to influence the state on inequality. The subject of the study is the socio-economic relations of the state and citizens regarding the smoothing of monetary inequality in terms of determining the configuration of factors of state influence. Within the framework of the study, the factors of the state's impact on inequality are systematized and classified. As such, the following are considered: income, property and indirect taxation of citizens, state social transfers (pensions, benefits, social programs), monetary policy, labor market regulation, macroeconomic policy to ensure growth. It is shown that the main state instrument in the field of smoothing inequality in Russia are state social transfers. The potential of personal income tax is practically not realized, despite the fact that the world experience of smoothing inequality is focused primarily on income taxation. The prospects of development in the impact of the state on inequality are determined. Advantages and disadvantages of tax instruments are noted. The directions of improving income, indirect, and property taxation of citizens to reduce inequality are proposed.
Citations count: 1
Reference:
Afonin M.G. —
Comparative Characteristic of the TOP Regime and Taxation Schemes for Small Business (in the Kamchatka Region)
// Taxes and Taxation.
– 2018. – ¹ 3.
– P. 11 - 22.
DOI: 10.7256/2454-065X.2018.3.25846 URL: https://en.nbpublish.com/library_read_article.php?id=25846
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Abstract:
This article was written as part of the research aimed at formation and development of an investment complex in a rapidly developing region 'Kamchatka'. The subject of this article is the preferential tax treatment of legal entities carrying out investment projects in the Kamchatka Region. In his article Afonin offers recommendations for the state regarding how to create the taxation scheme that would be the most preferable for investors. Within the framework of this article, taxation burden means all taxes payable by participants of investment projects into the budget, and insurance contributions to the state non-budgetary funds. In his research Afonin has used the method of comparative analysis. Based on the example of the Kamchatka Region, the author carries out a comparative analysis of tax benefits received by small-business organisations using various taxation schemes over the past five years. As a result of comparing tax burden of organisations, the author of the article comes to the conclusion that small organisations should better use a simplified taxation scheme while TOP regime has had very little influence on small business. The author of the article also calculates expected sums of revenues into the federal budget and consolidated budget of the Kamchatka Region. Implementation of a simplified taxation scheme is also better for a region.
Citations count: 1
Reference:
Kharitonov I.V. —
Article 54.1 of the Tax Code of the Russian Federation: Tax Violation and Responsibility or Development of the Tax Good Faith Concept?
// Taxes and Taxation.
– 2019. – ¹ 6.
– P. 33 - 38.
DOI: 10.7256/2454-065X.2019.6.29815 URL: https://en.nbpublish.com/library_read_article.php?id=29815
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The subject of the research is the legal nature of article 54.1 of the Tax Code of the Russian Federation. Kharitonov studies whether this article should be viewed as the legal act that describes tax violation and sets forth responsibility for committing it, or as the rule of behavior adopted for the purpose of developing the concept of tax good faith. The researcher gives evaluation of the approach of Russian tax authorities to the aforesaid problem as well as shares his own point of view on the matter. The methodological basis of the research includes formal logic such as analysis, synthesis, deduction and induction. The main conclusion of the research is that the legal nature of Article dictates mandatory rule that defines actual tax responsibilities of private tax law actors. If we view this article as the legal act that describes tax violation and sets forth responsibility for committing it as the tax authorities prescribe, private tax law actors will bear dual liablity for tax violations which should be avoided by all means.
Citations count: 1
Reference:
Khyzhak N. —
Forecast assessment of tax revenue in the context of application of special tax regimes
// Taxes and Taxation.
– 2020. – ¹ 1.
– P. 16 - 28.
DOI: 10.7256/2454-065X.2020.1.32521 URL: https://en.nbpublish.com/library_read_article.php?id=32521
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Abstract:
This research is aimed at resolution of the question of forecasting tax revenues for consolidated budget of the constituent entity of the Russian Federation in terms of changing the composition of taxes within taxation system under the conditions of high level of uncertainty. For assessing the economic effect from transition of small business entities from Unfixed Tax on Imputed Income (UTII) to other special tax regimes, the author analyzes the established by legislation conditions, requirements and limitations applicable to special tax regimes, and formulates the benchmark data for forecasting. Based on the results of analysis of existing approaches towards tax planning, it is substantiated that the forecast assessment of tax revenue after cancellation of UTII requires employment of expert approach with the use of the method of scenario analysis. The scenario leans on the fact that the business interest of taxpayer, which defines his choice in terms of changing the taxation regime, is the reduction of tax burden. The key variables for the scenario analysis include: legislatively established restrictions towards application of special tax regimes by the taxpayers, as well as the amount, categories, and organizational-legal forms of small business entities that after the cancellation of UTII selected another taxation regime. The result of approbation of the proposed approach consists in the forecast assessment of economic regime of transition from UTII to other taxation regimes, reflected in change in the volume of tax revenue tor the consolidated budget of the Republic of Crimea. The proposed methodology is valuable for the simplicity of calculations and accessibility of the necessary database, and can be utilized for forecasting the tax revenue of any constituent entity of the Russian Federation in the context of changing taxation of small businesses.
Citations count: 1
Reference:
Mitin D.A. —
Improving models of Tax Administration of digital Companies' Income from Commercial Activities on the Territory of the Russian Federation
// Taxes and Taxation.
– 2020. – ¹ 6.
– P. 14 - 25.
DOI: 10.7256/2454-065X.2020.6.33715 URL: https://en.nbpublish.com/library_read_article.php?id=33715
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In the article, the author examines the problems of taxation of income of foreign digital companies faced by the tax administrations of the countries of the world, including the Russian Federation.
The subject of the study is modern models of income taxation of foreign digital companies operating in Russia and the world.The purpose of the article is to develop new approaches to the tax administration of the income tax of foreign digital companies in the Russian Federation, both for the long term and to ensure the fiscal interests of the country in the near future.
Within the framework of the article, the author examines the modern concept of a permanent representative office of a foreign company, and also highlights the reasons why this concept is not applicable to organizations engaged in e-commerce. The author also gives an assessment of the feasibility of introducing a digital tax in Russia.
 The scientific novelty of the work is expressed in the concept of the formation of a permanent representative office of a foreign digital company developed by the Author, as well as in proposals for its introduction into the tax system of the Russian Federation.
In addition, the author gives recommendations on the introduction of a digital tax in Russia, develops the main elements of the proposed tax, such as: the object of taxation, the tax base, the tax rate, the tax period and tax benefits for this tax.
Also, in order to assess the feasibility of introducing a digital tax by the Author in the conditions of limited open analytical data on cross-border e-commerce in Russia, an assessment of the economic effect for the country from the introduction of this tax is given.
Citations count: 1
Reference:
Donchenko V.O., Tsagan-Mandzhieva K. —
Determination of potential fiscal effects from creating special administrative districts in Kaliningrad Oblast and Primorsky Krai
// Taxes and Taxation.
– 2019. – ¹ 10.
– P. 1 - 10.
DOI: 10.7256/2454-065X.2019.10.31177 URL: https://en.nbpublish.com/library_read_article.php?id=31177
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Abstract:
The subject of this research is the factors that define the potential increase of tax revenue due to introduction in 2018 of the regime of international holding companies in the two special administrative districts. The goal of this article lies in quantitative assessment of fiscal effect that would take place if the companies of the Russians registered in foreign jurisdictions, popular from the perspective of business structuring, would undergo the procedure of redomiciliation in the special administrative districts. The analysis considers the results of sociological surveys on the readiness of entrepreneurs to bring capital back to Russia. The research methodology is based on systemic approach that allows assessing the impact of a set of various economic factors upon the level of tax revenue, as well as involves the principles of behavioral economics and financial sociology. The conclusion is made that in terms of the rate of return of capital transfer at 6.2%, which corresponds with the average return on capital in the developed countries in 1980-2010, the potential fiscal effect from operation of the special administrative district may be estimated in the range from 17 to 30 billions of rubles. The results may be applies in the course of analysis of the efficiency of special administrative districts and deoffshorization policy overall, as well as future improvement of legislation on the international holding companies.
Citations count: 1
Reference:
Kharitonova A.E. —
Forecasting the tax burden of agricultural enterprises by machine learning methods
// Taxes and Taxation.
– 2023. – ¹ 4.
– P. 28 - 38.
DOI: 10.7256/2454-065X.2023.4.43917 EDN: VUBDLU URL: https://en.nbpublish.com/library_read_article.php?id=43917
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Abstract:
The article analyzes the data of a set of agricultural enterprises and builds machine learning models to predict the tax burden. The subject of this study is a system of statistical indicators of agricultural enterprises that characterize the level of tax burden. The purpose of the study is to predict the tax burden using machine learning methods. The introduction of modern artificial intelligence tools is an integral and inevitable process in all spheres, including in the tax environment. Machine learning methods were used to build models: regression analysis, decision tree, random forest, gradient boosting. Models of forecasting the tax burden depending on a set of factors were built. The high quality of tax burden forecasting models will make it possible to more accurately assess the financial condition of enterprises, calculate profitability, predict profitability and make informed investment management decisions. As a result of forecasting the tax burden, the gradient boosting machine learning model turned out to have the best quality. In general, the model allows you to predict the tax burden better than traditional econometric models and make high-quality forecasts. The introduction of modern forecasting tools based on artificial intelligence methods will allow obtaining highly accurate forecasts with minimal time, which will increase the efficiency of enterprises and the level of production.
Citations count: 1
Reference:
Bakhshian E. —
Tax incentives of development of innovation and industrial clusters in Russia using the mechanisms of special economic zones and priority social and economic development areas
// Taxes and Taxation.
– 2019. – ¹ 9.
– P. 1 - 13.
DOI: 10.7256/2454-065X.2019.9.30793 URL: https://en.nbpublish.com/library_read_article.php?id=30793
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Abstract:
The subject of this research is the Russian practice of tax incentives of the industrial and innovation territorial clusters using preferential tax regimes of special economic zones and territories of advanced socioeconomic development. Analysis was conducted on the legal framework of federal level in the area of regulating industrial and innovation clusters, methodological support of implementation of cluster policy, as well as regional legislation for determination of potential tax breaks and preferences in terms of the regime of special economic zone and sectoral incentives on the example of pharmaceutical cluster of Kaluga Region. The main conclusion consists in the following theses: - harnessing the potential of zones with preferential tax regimes is a relevant vector of government policy aimed at supporting the development of innovation and industrial clusters; - the three models of tax incentives of cluster participants based on special economic zones and priority social and economic development areas have formed within the Russian practice; - pertinence of legislative review of the question on providing additional preferences related to value-added tax and insurance premium to the cluster participants.
Citations count: 1
Reference:
Gashenko I.V., Orobinskaia I.V., Zima Y.S. —
Achieving efficiency of the value-added tax administration in the conditions of automation and digitalization of tax processes
// Taxes and Taxation.
– 2019. – ¹ 11.
– P. 1 - 7.
DOI: 10.7256/2454-065X.2019.11.31394 URL: https://en.nbpublish.com/library_read_article.php?id=31394
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Abstract:
This research is dedicated to practical aspects of the value-added tax administration for the purpose of counteracting tax evasion, reducing the scale of shadow economy, and increasing efficiency of tax control forms by the means of automation of software complexes and implementation of digital technologies. The study is aimed at improvement of tax administration (included the value-added tax) with consideration of its current state, since the realization of these recommendations would contribute to effective functioning of the tax system overall, establishment of trust-based relationship between the state and business entities, reduction of shadow turnover, and further economic growth in the conditions of digitalization. The authors determine certain existing problems in tax administration and suggests the possible measures for improving tax control procedures and establishing trust-based environment between the actors of tax relations. In order to improve the mechanism of assessment and payment of the value-added tax alongside its administration, the authors propose the following measures: filing and special registration of the value-added tax payers (cancelled in 2010); introduction of the system “VAT-payment”’; implementation of the export control system and VAT refund, etc.
Citations count: 1
Reference:
Pugachev A.A., Ryabinina S.E. —
Tax, monetary and social effects of regulation of investment activity of citizens in Russia
// Taxes and Taxation.
– 2022. – ¹ 1.
– P. 38 - 56.
DOI: 10.7256/2454-065X.2022.1.37468 URL: https://en.nbpublish.com/library_read_article.php?id=37468
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Abstract:
The investment resources of the population in Russia have a high potential from the standpoint of ensuring sustainable economic growth. Stimulation of investment activity of the population occurs with the help of various instruments, among which tax incentives have a significant place. The implementation of tax instruments to stimulate investment activity of the population should be carried out taking into account both tax and monetary, as well as social effects, since the economic spiral of such incentives leads not only to an increase in the growth rates and incomes of investors, but also affects the monetary inequality of citizens. The subject of the study is the socio-economic relations between the state and taxpayers regarding tax incentives for investment activity of citizens and the effects of this incentive. Â The study assessed the tax, monetary and social effects of the current system of tax incentives for investment activity of citizens. It is proved that the investment potential of citizens in the Russian economy is realized rather poorly. Tax incentives are one of the instruments of state stimulation of investment activity of citizens. The personal income tax investment deduction in the amount of funds deposited to an individual investment account is one of such instruments. The shortcomings of the regulation of individual investment accounts in Russia are revealed both from the standpoint of the incentive mechanism itself and the impact of tax deduction on the monetary inequality of citizens. Proposals have been formed to eliminate shortcomings.
Citations count: 1
Reference:
Tikhonova A.V., Zas'ko V.N. —
Economic effects of changes in VAT rates in Russia
// Taxes and Taxation.
– 2023. – ¹ 4.
– P. 39 - 53.
DOI: 10.7256/2454-065X.2023.4.43537.2 EDN: VUCXDL URL: https://en.nbpublish.com/library_read_article.php?id=43537
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The subject of the study is the effects of reforming the value added tax. In particular, the authors analyze the economic consequences of an increase in the VAT rate from 18 to 20% in 2020. The following effects are assessed: inflationary, consumer, investment and budgetary. The results are compared with the conclusions obtained earlier by domestic and foreign scientists on the example of developed and developing countries of the world. As research methods, analysis and synthesis, tabular and graphical methods of data visualization, analysis of time series, comparison method, structural and trend analyzes are used. The study contains a number of methodological limitations, which are also consecrated in the work. A special contribution of the authors to the study of the topic is the expansion of the zones of influence of indirect taxation on business and the population. In particular, the authors conclude that despite the presence of a number of negative effects of the increase in the VAT rate for business, nevertheless, such negative effects are most pronounced in relation to the population. They consist in accelerating inflation and reducing consumption in the short term. At the same time, the hypothesis of a significant impact of the VAT rate on investment processes is refuted, which is substantiated by an analysis of the indicators of the investment activity of economic entities in Russia.
Citations count: 1
Reference:
Kurochkin D.A. —
Issues of Differentiation of Active and Passive Economic Activity Income in Russia in Terms of Cross-Border Taxation
// Taxes and Taxation.
– 2017. – ¹ 4.
– P. 20 - 30.
DOI: 10.7256/2454-065X.2017.4.22696 URL: https://en.nbpublish.com/library_read_article.php?id=22696
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Abstract:
The subject of the research is the classification of taxable income based on active economic activity income and passive economic activity income. The author discusses legislative and doctrinal approaches to the subject of the research and covers the cross-border aspect of the taxation of active and passive income. The author of the article pays special attention to criterion of the differentiation of taxable income into active and passive activity income as it is proposed by the Russian legislator, model tax conventions and scientific literature. Kurochkin provides a critical assessment and highlights the advantages and disadvantages of each identified criterion. The author has used formal-logical and comparative legal research methods, historical, literal and systematic interpretation of tax legislation standards and international acts. Based on the research results the author comes to the conclusion about imperfection of the Russian legislative model of division of taxable income into active and passive, which, moreover, is not applicable to all tax relations. The lack of standardized rules and clear criteria for differentiating income into active and passive creates preconditions for double taxation of some income that can be classified as both active and passive. The novelty of the research is caused by the fact that taking into account the identified scientific and practical approaches to the taxation of active and passive income (in the absence of a serious and fundamental researches of this question) the author suggests the most appropriate fo the Russian legislation criteria for differentiating taxable incomes that meet recognized international standards and eliminate the risk of double taxation: the nature of legal facts involving obtaining passive or active activity income by a taxpayer.
Citations count: 1
Reference:
Koroleva L.P. —
Property Taxation in France as a Reducing Wealth Inequality Tool
// Taxes and Taxation.
– 2017. – ¹ 8.
– P. 55 - 65.
DOI: 10.7256/2454-065X.2017.8.23902 URL: https://en.nbpublish.com/library_read_article.php?id=23902
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The relevance of the article is conditioned by the need to adapt in Russia progressive foreign experience on the use of property taxes as a tool to reduce excessive economic inequality. The article is devoted to the study of the state of the property taxation system in France. The structure of tax revenues of France's central budget in 1996-2015 is analyzed. The main elements of the solidarity tax on wealth, the inheritance and gift tax, the capital gains tax on the sale of real estate are considered. The researchers have used general research methods and techniques of vertical and horizontal economic analysis. The research has also covered statistical data of OECD countries and the Ministry of Budget, Public Accounts and Civil Administration of France. The results of the research have demonstrated an increased contribution of property taxes to GDP and tax revenues in France compared with the average for the OECD countries. The share of tax on personal income is below the average for OECD countries. Based on the results of the research the authors have concluded that wealth taxes’ role in the formation of budget of France revenues is not the main one. Their function is to solve the problem of income inequality of the population.
Citations count: 1
Reference:
Nikonov I. —
The Impact of Tax Benefits on the Tax Burden in the Business Sector
// Taxes and Taxation.
– 2017. – ¹ 9.
– P. 27 - 37.
DOI: 10.7256/2454-065X.2017.9.24302 URL: https://en.nbpublish.com/library_read_article.php?id=24302
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Abstract:
The subject of the research is the impact that tax benefits and other fiscal policy measures have on the tax burden of production factors. The object of the research is the labor and capital tax burden. Particular attention is paid to assessing the impact of investment tax incentives on the level of tax burden. The preferences related to the income tax are treated in detail, both in terms of tax rates and the tax base. There is also a quantitative analysis of the organization property tax benefits. The calculation of effective tax rates is used as a methodological basis for the analysis. The method for estimating income tax shortfalls using the amortization premium and accelerated depreciation is proposed. The prevailing role of these allowances in decreasing the tax burden in comparison with the exemptions and reduced rates of corporate income tax is substantiated. In order to stimulate investment activity it is proposed to decrease the tax burden on labor in addition to the measures reducing the effective income tax rate.
Citations count: 1
Reference:
Berberov A.B., Milogolov N.S. —
Tax Policy in the Process of Adopting Multilateral Tax Instrument to Implement BEPS: Analysis of Russia's and Foreign States' Approaches
// Taxes and Taxation.
– 2017. – ¹ 10.
– P. 27 - 44.
DOI: 10.7256/2454-065X.2017.10.24463 URL: https://en.nbpublish.com/library_read_article.php?id=24463
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Abstract:
This article is devoted to the multilateral tax instrument within the BEPS plan and how the entire concept and particular provisions of it are perceived by participating jurisdictions. To achieve the aforesaid goal, the authors of the article analyze provisions of the multilateral tax instrument within the BEPS plan and official sources of foreign competent authorities explaining positions of these countries regarding the multilateral tax instrument within the BEPS plan. The results of the first part of the research demonstrate that the multilateral tax instrument within the BEPS plan is still far from achieving the goals of international 'tax cooperation' and some key countries prefer not to implement certain provisions of the multilateral tax instrument within the BEPS plan in their double tax treaties based on particularities of their own tax policies. The second part of the research is focused on analyzing the role and position of the Russian Federation regarding the multilateral tax instrument within the BEPS plan. Based on the analysis of Russia's laws, other legal sources and the experience of the foreign states analyzed in the first part of the research, the authors underline provisions of the multilateral tax instrument within the BEPS plan that Russia is not ready to implement in double tax treaties yet. In the third part of the research the authors analyze a new double tax treaty between the Russian Federation and Japan that fully comply with Action 15 of the BEPS plan and multilateral instrument within the BEPS plan, however, they underline that it also has the problems described in the second part of the research. In the third part of their research the authors focus on the features of the mutual agreement procedure within the framework of the aforesaid double tax treaty. Based on their analysis, the authors have discovered a pressing need to reform the mutual agreement procedure and offer their recommendations on how to do it.
Citations count: 1
Reference:
Zaponkina A. —
Transboundary trade of goods over the Internet: taxation problems and possible vectors of their solution
// Taxes and Taxation.
– 2020. – ¹ 2.
– P. 52 - 67.
DOI: 10.7256/2454-065X.2020.2.32556 URL: https://en.nbpublish.com/library_read_article.php?id=32556
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Abstract:
The subject of this research is the analysis of possible ways of regulating taxation of transboundary e-commerce. The article contains the description of relevant problems in taxation of transboundary trade of goods over the Internet, the share of which in the overall goods trade continues to grow. Alongside Russian platforms of e-commerce, attention of many Russian shoppers is captured by foreign online platforms, offering delivery to Russia without taxation from the Russian side. The question of developing an efficient and fair mechanism of taxation of e-commerce in Russia remains a hot topic. In theory and practice, resolution of these issues is still being explored, but a universal approach is yet to be developed. The article pays great attention to the OECD initiatives pertaining to solution of taxation problems of transboundary e-commerce, and analyzes the main characteristics of each of the proposed strategies for regulation of taxation of transboundary e-commerce. The scientific novelty of this work consists in formulation of the initiative to involve the digital platforms that provide e-commerce into the process of taxation with placement upon them of full or partial burden to adhere to tax obligations in the jurisdiction of taxation.
Citations count: 1
Reference:
Razdorozhnyi K.B. —
The problems of taxation of income of private and legal entities from operations with digital financial assets
// Taxes and Taxation.
– 2020. – ¹ 5.
– P. 88 - 96.
DOI: 10.7256/2454-065X.2020.5.33643 URL: https://en.nbpublish.com/library_read_article.php?id=33643
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Abstract:
The subject of this research is the problems of taxation of income from operations with digital financial assets. It is a known fact that the Institution of financial legal regulation of circulation of the digital financial assets is in the process of establishment; thus, there are yet no legislative norms on taxes and fees in this sphere of public relations, and the only reference point for taxpayers is the information letters from competent authorities and doctrinal sources. Among the relevant problems of taxation in this field, the author underlines the absence of an official position regarding the taxation of such operations with the value added tax (VAT), as well as the absence of the established procedures for documented proof of income and spending within the framework of circulation of digital financial assets. The main conclusion consists in the thesis that the existing in the Russian Federation system of taxes and fees can be implemented institutionally in the indicated sphere of public relations. The author also notes that the solution of these problems requires introduction of isolated amendments to tax legislation, among which is the inclusion of operations that are not subject to VAT in accordance with the Article 149 of the Taxation Code of the Russian Federation, as well as transactions with financial digital assets and digital currencies. Particular attention is turned to the need for elaboration of departmental instructions that would establish accounting rules for transactions with digital financial assets. Within the framework of this article, the author analyzes the foreign methods of documented proof of income and spending that can also be applied in Russian business practice.
Citations count: 1
Reference:
Eremkin M.A. —
Tax control over the computation and discharge of VAT in services rendered by foreign companies in electronic form on the territory of the Russian Federation: legal aspect
// Taxes and Taxation.
– 2021. – ¹ 2.
– P. 70 - 84.
DOI: 10.7256/2454-065X.2021.2.35245 URL: https://en.nbpublish.com/library_read_article.php?id=35245
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Abstract:
This article is dedicated to the analysis of relevant problems of tax control in the e-commerce sector caused by digitalization and globalization of business. The author gives general characteristics to tax control as the key element of tax administration; examines the peculiarities of legal regulation of the value-added tax for services rendered by foreign companies in electronic form on the territory of the Russian Federation. Description is given to the amendments in the Russian legislation on taxes and fees related to the establishment of new rules of VAT taxation for electronic services provided by foreign suppliers, which have been enacted in the past five years. Attention is turned to such instrument of interaction of the Federal Tax Service of Russia with foreign companies as the “VAT office of a foreign Internet company”. Analysis is conducted on the major problems of tax control over the computation and discharge of VAT in rendering transboundary electronic services on the territory of the Russian Federation, which emerge also due to the gaps in legal regulation. The author outlines the vectors of improving tax control in this sphere. The conclusion is made on the need for amending the legislation of the Russian Federation on taxes and fees, further expansion of the use of digital technologies in tax administration, and creation of infrastructure necessary for automated interaction with various institutions and tax authorities of other countries, development of international cooperation, and formation of tax culture.
Citations count: 1
Reference:
Sungatullina R.N., Klinova E.A. —
Topical Issus of Income Tax Reporting
// Taxes and Taxation.
– 2019. – ¹ 1.
– P. 25 - 37.
DOI: 10.7256/2454-065X.2019.1.28503 URL: https://en.nbpublish.com/library_read_article.php?id=28503
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Abstract:
The subject of the research is the income tax and components of the profit tax reporting system in today's business environment. The object of the research is the process of current income tax development taking into account the difference between accounting and tax reporting. The aim of this article is to demonstrate the relationship between the accounting and tax reporting of receipts and expenditures acknowledged during calculation of the taxable income tax basis. The research of increasing the accuracy of income tax basis calculation is based on the application of general research methods such as observation, induction, deduction, synthesis and systems approach. The authors of the article focus on the proof of the validity of their methodological approach that allows to calculate the current income tax based on accounting statements taking into account the adjustment of the tax basis according to constant and temporary differences. The authors analyze the stages of calculating the current income tax and procedure for submission and disclosure of income-related information in the accounting and tax reporting. The authors offer their algorithm for checking the validity of income tax basis based on accounting statements.
Citations count: 1
Reference:
Popova E.M., Guseinova G.M., Milov S.B. —
Integration of the concept of tax expenditures into budget process: foreign and Russian experience
// Taxes and Taxation.
– 2019. – ¹ 11.
– P. 17 - 34.
DOI: 10.7256/2454-065X.2019.11.31314 URL: https://en.nbpublish.com/library_read_article.php?id=31314
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Abstract:
An important factor influencing the efficiency of implementation of budget-fiscal policy is the level of public confidence in the government institutions. The concept of tax expenditures, integrated into the budget process since 2014, contributes to increasing transparency of the conducted policy, and as a result, strengthening of public confidence in the government. The article examines the key aspect of application of the concept of tax expenditures in budget process in OECD countries and Russia, indicates methodological problems, and suggests the vectors for improvement of the existing practice. The scientific novelty consist in carrying out a comparative analysis of integration degree of the concept of tax expenditures into the budget process in various countries. The conclusion is made that the main methodological problem of practical implementation of this concept consists in the absence of the uniform approach to definition of the terms “basic tax” and “tax expenditures”, which in many countries despite substantial experience, did not receive legislative consolidation. The authors highlight the following directions for improvement of the national practice: specification of the definitions of “tax breaks” and “tax expenditures”, as well as use of the results of efficiency assessment of tax expenditures for allocation of subsidies to equalization of fiscal capacity of the constituent entities of the Russian Federation.
Citations count: 1
Reference:
Malakhova Y.V., Malakhov A.E., Sazonova I.V. —
Assessment of efficiency of corporate accounting policy from the perspective of optimization of income tax
// Taxes and Taxation.
– 2020. – ¹ 2.
– P. 9 - 17.
DOI: 10.7256/2454-065X.2020.2.32559 URL: https://en.nbpublish.com/library_read_article.php?id=32559
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Abstract:
Accounting policy is one of the key instruments for optimizing taxation of a business. At the same time, many companies do not use this strategy to reduce their tax costs due to absence of tax planning, and thus, likelihood of receiving economic benefits from the changes in accounting policy. The subject of this research is the changes in corporate accounting policy, aimed at optimizing income tax. The author suggests methods of forecasting economic impact from implementation of accelerated depreciation. The work employs general scientific methods and approaches. Method of scientific abstraction allowed formulating abstract concepts, while methods of analysis and synthesis allowed studying separate elements of socioeconomic phenomena with subsequent combination of these elements into one whole. The scientific novelty of this study consists in the proposed methodology for optimizing tax base by income tax through changes in accounting policy within the framework of creating reserves, redistribution of costs, classification of expenses, etc. The conclusions carry practical importance and allow high level of precision in substantiation of management decisions pertaining to tax planning and optimization of taxation.
Citations count: 1
Reference:
Popova E.M., Guseinova G.M. —
Tax tools for smoothing the negative consequences of the COVID-19 pandemic: foreign experience
// Taxes and Taxation.
– 2022. – ¹ 4.
– P. 42 - 56.
DOI: 10.7256/2454-065X.2022.4.35490 EDN: ZXHOPB URL: https://en.nbpublish.com/library_read_article.php?id=35490
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Abstract:
The COVID-19 pandemic has become a serious challenge for the entire world community. National governments were forced to introduce restrictive measures to prevent the spread of a new coronavirus infection. However, the self-isolation regime announced in many countries is one of the main factors of the recession into which the world economy has plunged. As a confirmation, the article presents the results of a study conducted by the International Monetary Fund. In connection with these events, anti-crisis programs were developed in many countries of the world, which provided for several packages of financial support measures for the population and businesses. One of the basic tools for implementing the approved economic recovery programs were tax measures, which are the subject of this study. A review of the world practice of using tax instruments allowed us to distinguish two groups. The first group includes tax measures adapted to the new socio-economic realities, which, despite the reduction of the tax burden, are not tax expenditures. The second group includes tax expenses. The scientific novelty of the study lies in the fact that, based on the results of studying international experience, a classification of tax expenditures used to offset the negative consequences of the COVID-19 pandemic was developed. The purpose of the provision is selected as a classification feature. The conducted research allowed us to conclude that the most popular tax expenditures were such tax expenditures as the reduction (exemption) of indirect taxes on medical products and products of firms affected by the introduction of restrictive measures. In addition, tax expenditures in the form of tax deductions and credits for taxes on individual and corporate income have become widespread, encouraging taxpayers to direct savings to finance investments and activities of small and medium-sized businesses, special funds to combat COVID-19.
Citations count: 1
Reference:
Vachugov I.V., Sedaev P.V. —
Analyzing Topical Issues Related to Cancelling VAT Reduced Rates: Theoretical and Practical Aspects
// Taxes and Taxation.
– 2017. – ¹ 3.
– P. 18 - 28.
DOI: 10.7256/2454-065X.2017.3.22176 URL: https://en.nbpublish.com/library_read_article.php?id=22176
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Abstract:
The object of the research is the tax relations arising in a modern Russian soceity under the conditions of the lingering financial and economic crisis. The subject of the research is the changes in the VAT rates and possible social and economic consequences of such a decision. The authors of the research analyze possible results of increasing the VAT rate that may have a negative influence including decline in purchasing power (from the side of vulnerable segments of the population in the first place) as well as the growth of the shadow sector of economy. Based on the analysis carried out, the authors conclude that in case such a decision will be made, the Russian Federation budget will gain insignificant additional profit. The increase in the tax burden will lead to the growth of the shadow economy and the Russian Federation government is not quite ready to fight against it. In addition, the increased VAT rates for socially important goods will limit the consumer power of the poor. In the course of their research the authors have used the method of comparative analysis of statistical data obtained from official site sof the Ministry of Finances of the Russian Federation, the Ministry of Industry and Trade of the Russian Federation, Rosstat, and the method of the summary of aforesaid information sources. The scientific novelty of the research is caused by the fact that the authors define a correlation between changes in the share of 10 percent VAT out of the general volume of VAT receipts and the share of population with the income lower than the minimum subsistence level. The authors also prove that the depression of the fiscal function of taxes under the conditions of the economic crisis reduces the regulative and social functions, too. In addition, the authors conclude that the sales tax is better manageable by both tax authorities and entpreneurs and less susceptible to tax avoidance schemes. The authors makes a hypothesis that the increase in the tax control efficiency will raise the tax burden which is quite fair because the tax control measures are undertaken in respect with dishonest taxpayers. In fact, this approach would allow to cover the gap in the tax burden in general and to create conditions for robust competition in particular.
Citations count: 1
Reference:
Spiridonova N.S. —
Stages of Tax Dispute Resolution in France
// Taxes and Taxation.
– 2018. – ¹ 3.
– P. 69 - 77.
DOI: 10.7256/2454-065X.2018.3.25944 URL: https://en.nbpublish.com/library_read_article.php?id=25944
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Abstract:
The subject of the research is the provisions of France's tax legislation, law-enforcement and judicial practice in tax dispute resolution as well as Russian and foreign researches on the matter. In her research Spiridonova pays special attention to defining the key features of the tax dispute resolution in France and discovering whether it is possible to apply the experience of the foreign states to improving Russia's tax regulation. The French laws distinguish between two kinds of tax disputes, tax imposing disputes on the tax base and amount of tax at the stage of taxpayer identification, and tax collection disputes that, in their turn, can be divided in two categories, contention of the legal ground for enforced collection of taxes, and contention of the responsibility to pay tax. The methodological basis of the research includes general research method, comparative historical method, comparative law methods, analysis and synthesis. The research is of interest to comparative law researchers and enriches financial law with new empirical data necessary to improve the legal regulation of the aforesaid sphere. In-depth competence of judges, differentiation between jurisdiction and authorities such disputes are submitted to, specific rules and regulations of dispute resolution in France, all this raises the question about whether the experience of France can be beneficially used in Russia.
Citations count: 1
Reference:
Shilekhin K.E. —
Procedural problems in cases of tax violations discovered in the course of tax audits (Article 101 of the Taxation Code of the Russian Federation)
// Taxes and Taxation.
– 2020. – ¹ 1.
– P. 46 - 57.
DOI: 10.7256/2454-065X.2020.1.31688 URL: https://en.nbpublish.com/library_read_article.php?id=31688
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Abstract:
The goal of this article lies in studying the problems of administration of law in the course of brining taxpayers to tax liability and formulation of recommendations of their elimination. The object of this research is the social relations characterizing tax liability and procedural order in this regard. The subject is the legal norms establishing liability for tax violations, as well as regulation the activity of tax and judicial bodies pertinent to application of the fiscal legislation of the Russian Federation. Research methodology is based on the dialectical method of cognition of social reality. For collection, processing, generalization, analysis and interpretation of empirical material, the author uses the methods of induction and deduction, statistical analysis and document analysis. The conclusion is made on the weakness of normative legal regulation of separate procedures of legal investigation on tax violation in terms of the Article 101 of the Taxation Code of the Russian Federation. The author suggest making a number of amendments to the fiscal legislation to improve the mechanism of holding the taxpayers liable.
Citations count: 1
Reference:
Kolchin S.P., Anisimova A. —
Involvement of taxpayers into digital tax environment: tools of behavioral economics
// Taxes and Taxation.
– 2020. – ¹ 5.
– P. 76 - 87.
DOI: 10.7256/2454-065X.2020.5.33652 URL: https://en.nbpublish.com/library_read_article.php?id=33652
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Abstract:
The subject of this research is the imbalance between the offered digital services and people’s capabilities to utilize them. In the course of the ongoing in the Russian Federation transition of tax services to digital environment, it became evident that taxpayers do not use the offered digital services offered for interaction with tax authorities to full extent. This can be explained by the lack of information on the new opportunities in the area of digital tax services and skills for using digital tools, as well as the habit to use traditional channels for interaction with tax authorities. Therefore, utilization of the tools of behavioral economics for involving taxpayers into digital interaction with tax authorities becomes relevant. The novelty of this work consist in the formulated recommendations on utilization of the tools of behavioral economics that are already known in theoretical research and practical global experience of tax authorities, for involving Russian taxpayers into digital tax services. For achieving this goal, it is necessary to change the architecture of selection of taxpayers, so that they would receive push-notifications and emails by default; provide taxpayers with information on new digital services through the traditional channels; monitor the work of existing digital services and attract taxpayers to assist in development and testing of the new digital services.
Citations count: 1
Reference:
Alekhin D.V. —
Problems Arising in the Process of Investigating Crimes Set Forth in Article 199.2 of the Criminal Code of the Russian Federation and Their Solutions
// Taxes and Taxation.
– 2017. – ¹ 11.
– P. 48 - 53.
DOI: 10.7256/2454-065X.2017.11.24696 URL: https://en.nbpublish.com/library_read_article.php?id=24696
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Abstract:
The object of the research is the criminal activity against the collection of arrears as well as activity performed by law enforcement agencies to investigate the aforesaid crimes. The subject of the research is the objective laws of criminal activity carried out by those who commit the aforesaid crimes as well as procedural and institutional, tactical and other means and investigation techniques. Alekhin pays special attention to the problems that may arise at the stage of viewing a report of a crime when the investigator makes a final decision that will affect the legal perspective of materials received by the investigator (completeness of collection measures, reflection of criminal activity in accounting records, definition of the large amount and moment of crime). The methodological basis of the research involves general research methods (comparison, analysis), theoretical methods (statistical analysis) and empirical methods (analysis of criminal case files, legal regulations, academic and professional literature). At the end of the article Alekhin makes conclusions that the decision to initiate a criminal case should be made after completion of all fiscal liability compulsory execution procedures, that assessment of an act's criminality should not depend on whether the concealment is reflected in accounting records or not, that the large amount should exceed both the amount of arrears and the cost of concealed property, and that liability should be incurred only after the deadline of tax and/or levy payment and the decision about collection of arrears is made. These conclusions can be taken as a basis for practical activity of law enforcement officers who investigate crimes set forth in Article 199.2 of the Criminal Code of the Russian Federation.
Citations count: 1
Reference:
Vachugov I.V. —
Tax Evasion as an Element of Shadow Economy: Growth or Reduction?
// Taxes and Taxation.
– 2019. – ¹ 6.
– P. 39 - 49.
DOI: 10.7256/2454-065X.2019.6.30381 URL: https://en.nbpublish.com/library_read_article.php?id=30381
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Abstract:
The object of the research is the process of tax evastion. The subject of the research is the trends of changes that have been going on in modern Russia in relation to tax evasion. Vachugov analyzes factors of reduction and growth of tax evasion and describes negative consequenes of shadow tax evasion services. He also gives evaluation of state measures aimed at prevention of tax evasion including tax evasion performed by shadow services. Based on the analysis of Internet resources, judicial and legal sources of the Russian Federation, the researcher evaluates changes in the number of judicial disputes based on the basic tax evasion schemes and describes the main trend in changes of shadow economy values in the tax sphere. The main methodology of the research is the systems analysis of legal documents and recommendations of the Federal Tax Service of Russia which demonstrates weak points of state tax evasion prevention methods, factor analysis of dynamics in the volumes of shadow economy and comparative analysis of the number of judicial disputes regarding the basic tax evasion schemes. The researcher gives the definition of 'shadow economy in tax sphere' and proves the need in such definition due to activation of shadow tax evasion services. As a result of the analysis of growth factors and reduction of tax evasion volumes, the researcher discovers opportunities of state restrictive methods, in particular, in relation to shadow services activity and ineffective preventive measures. The author also discovers the trend towards reduction of tax evasion volumes as a result of state restrictions of one-day firms.
Citations count: 1
Reference:
Sergeev S., Razdorozhnyi K.B. —
Taxation of income of foreign organizations from transactions with digital financial assets
// Taxes and Taxation.
– 2019. – ¹ 8.
– P. 18 - 27.
DOI: 10.7256/2454-065X.2019.8.30705 URL: https://en.nbpublish.com/library_read_article.php?id=30705
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Abstract:
At present time, Russian Federation does not have neither the special regulation of the status of digital financial assets, nor the rules of taxation of their transactions. Due to rapid development of digital financial instruments on the Russian and international markets, the authors analyze the possible mechanism of taxation of the income of foreign organization gained from transactions using digital assets on the territory of the Russian Federation. Prior to the analysis of the tax consequence of transactions with digital financial assets, the authors explore the legal status of digital financial assets in Russia based on studying the acting legislation, case law, official positions and existing works dedicated to this question; and later formulate general provisions pertinent to withholding of VAST and income tax from transaction involving digital financial instruments. Using the universal mechanism of withholding income tax and VAT, the authors model possible mechanism of taxation of income gained by foreign organizations from transaction involving digital financial assets.
Citations count: 1
Reference:
Rusakova O. —
Problematic issues of VAT deduction in budget subsidization
// Taxes and Taxation.
– 2019. – ¹ 8.
– P. 11 - 17.
DOI: 10.7256/2454-065X.2019.8.30820 URL: https://en.nbpublish.com/library_read_article.php?id=30820
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Abstract:
The subject of this research is the peculiarities of calculation of value-added tax in receipt of budget subsidies. The author examines the condition for application VAT deductions by taxpayers-recipients of budget subsidies. It is also pointed out that according to positions of the tax law, taxpayer must restore taxes not previously subject to deduction in cases of receiving subsidization after purchase. Special attention is paid to the history of development of VAT tax legislation in receipt of budget subsidies, starting from 2011. Based on the conducted analysis of the provisions of tax legislation, the author determines a contradiction between the Section 6 of the Article 171 of the Taxation Code of the Russian Federation (TCRF), according to which a deduction can be claimed during acquisition of main funds, regardless of the source of financing, and the Section 2.1 of the Article 170 TCRF, as well as Subsection 6 of the Section 3 of the Article 170 TCRF, which do not allow the taxpayer-recipient of the budget subsidies to use VAT deduction. The main conclusion of the conducted research consists in the need for changes of the tax norms. The scientific novelty lies in the proposal of new formulation of the Section 6 of the Article 171 of the Taxation Code of the Russian Federation so that the taxpayers who use the results of state investment activity would not have competitive advantage in form of VAT deduction.
Citations count: 1
Reference:
Kirillova E.V. —
Excise duties on alcohol and alcohol-containing products: fiscal importance, problems of taxation and ways for their solution
// Taxes and Taxation.
– 2020. – ¹ 3.
– P. 17 - 33.
DOI: 10.7256/2454-065X.2020.3.32657 URL: https://en.nbpublish.com/library_read_article.php?id=32657
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Abstract:
The subject of this research is the excise taxation of alcohol and alcohol-containing products. The author examines the fiscal role of excise alcohol and alcohol-containing products and carries out its assessment in the relative value. Special attention is given to the analysis of existing problems with regards to taxation of these products, as well as the measures aimed at improvement of taxation mechanism. The author notes that the key problems lie in misconduct of taxpayers due to application of illegal schemes and concealment of the actual production output, which leads to negative consequences in part of tax revenue. Having analyzed different views of the economists pertaining to the vectors of improvement of taxation mechanism, the author present the original conclusions and recommendations of the possible ways of addressing the problems. It is underlined that only the implementation of effective measures can help to active stable increase in tax revenue and decrease in the number of offences by participants of the market.
Citations count: 1
Reference:
Yakovlev P.I. —
The peculiarities of taxation of permanent representations of foreign companies in accordance with the agreements on the avoidance of double taxation in the Russian Federation
// Taxes and Taxation.
– 2021. – ¹ 1.
– P. 61 - 70.
DOI: 10.7256/2454-065X.2021.1.35158 URL: https://en.nbpublish.com/library_read_article.php?id=35158
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Abstract:
The subject of this research is the taxation of permanent representations of foreign companies, while the object is the permanent representations of foreign companies. The author examines such aspects of the topic as the impact of international agreements on the avoidance of double taxation upon the conduct of activity by the permanent representations in the territory of the Russian Federation, calculation of profits of permanent representations, and potential conflict situations due to the differences in the Russian tax legislation and the concluded tax agreements. The article explores the methods of transferring expenses confirmed by the accounting source documents, from permanent representations to the foreign parent companies in for the purpose of reduction of tax basis as well as presents the relevant arbitrage practice on the topic. The scientific novelty is substantiated by the use of permanent representations by both Russian and foreign companies, relevant problematic of their taxation in the Russian tax jurisdiction, which is the result that tax agreements contain only general norms and principles of calculating the tax basis for permanent representations. As a conclusion, the author makes proposals on specification of tax agreements with regards to toughening the requirements to calculation profits of the permanent representations and its redistribution, proof of expenses that could be unlawfully used or transferred to the foreign parent company to reduce the tax basis of the permanent representations.
Citations count: 1
Reference:
Titorenko S.K. —
Legal regulation of income taxation of individuals on transactions with digital rights (cryptocurrencies)
// Taxes and Taxation.
– 2023. – ¹ 2.
– P. 33 - 44.
DOI: 10.7256/2454-065X.2023.2.40517 EDN: TADXTQ URL: https://en.nbpublish.com/library_read_article.php?id=40517
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Abstract:
The author discusses the features of the legal regulation of taxation of transactions of individuals with digital rights in the Russian Federation.
As a result of the study, the author identified a gap in the legal regulation of taxation of digital rights in the Russian Federation, when determining the system of tax benefits for transactions with digital rights. Public relations arising in connection with the turnover of digital rights are regulated by the Civil Code of the Russian Federation, while neither legislation nor law enforcement practice has been defined, the specifics of taxation of income of individuals on transactions with digital rights. In this connection, it is necessary to highlight the features of the legal regulation of taxation of income of individuals on transactions with digital rights and determine whether these features are applicable to the legal regulation of taxation of income of individuals on transactions with digital rights in the Russian Federation.
The problem is that in the legislation of the Russian Federation there is no legal regulation of taxation of income of individuals on transactions with digital rights.
The goal go the research is to investigate the experience the foreign legislation and regulatory legal regulation of the Russian Federation and to identify the problems of legal regulation of taxation of income of individuals on transactions of individuals with digital rights.
Scientific novelty of the research lies in fact that previously, no research has been conducted on the application of tax benefits in the legal regulation of taxation of personal income on transactions with digital rights.
Citations count: 1
Reference:
Imanshapieva M.M., Remikhanova D.A. —
Personal Income Tax in the Russian Federation at the Modern Stage: Analysis of Practical Applicatin and Regional Specific Features
// Taxes and Taxation.
– 2017. – ¹ 9.
– P. 38 - 53.
DOI: 10.7256/2454-065X.2017.9.24240 URL: https://en.nbpublish.com/library_read_article.php?id=24240
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Abstract:
Subject. The subject of the research is the economic relations arising in the process of administering the tax on personal income. The personal income tax is a tax that acts as a means of solving social and economic problems and allows redistributing the social product among various categories of the population in order to reduce social inequality and maintain stability in society. The state fiscal and regulatory policy in the sphere of taxation of individuals is a component of the state financial policy aimed at optimal provision of the state with financial resources and legal regulation of the incomes of members of society. However, the current system of income taxation in Russia needs to be revised in connection with the insufficient implementation of the principle of social justice. Objective. The authors of this article emphasizes the need to switch to a progressive scale of taxation on personal income tax in order to implement the principle of social justice of taxation of citizens. The authors pay special attention to the analysis of the procedure for granting tax deductions for personal income tax and make recommendations for their reform at the present stage. Methodology. The study of problems of the practice of levying the tax income of individuals was based on the following research methods: comparison, analysis, and synthesis of theoretical and practical material. Results. Recommendations for improving the tax on personal income at the present stage are presented. The dynamics of tax revenues for personal income tax in the consolidated budget of the Russian Federation and the budget of the Republic of Dagestan is analyzed, and so are the main factors influencing the collection of the tax in question. Contribution of the authors to the topic is thei recommendations for the introduction of a progressive scale of taxation, not only for individuals, but for individual entrepreneurs, the possibility of reviewing the procedure for the provision of standard and social tax deductions, as well as in implementing measures to improve the efficiency of the tax authorities and a number of other proposals. Conclusions. The scientific component of the research is to substantiate the existing problematic issues of taxation of personal income in the Russian Federation.
Citations count: 1
Reference:
Milogolov N.S., Berberov A.B. —
Analysing Efficiency of the VAT Tax Rebate for IT Companies
// Taxes and Taxation.
– 2017. – ¹ 11.
– P. 18 - 26.
DOI: 10.7256/2454-065X.2017.11.24585 URL: https://en.nbpublish.com/library_read_article.php?id=24585
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Abstract:
In this article the authors analyze efficiency of VAT tax rebates for IT companies. In particular, they analyze particular features of rebate application such as the collective influence of the rebate on the taxation system and economnic processes in general, efficiency of the rebate from the point of view of achieving the objectives it is supposed to achieve, and the description of the VAT tax rebate in the Russian Tax Code. The results of the critical analysis demonstrate that the existing mechanism of encouraging innovative activity of IT companies by the means of the VAT tax rebate creates numerous effects that interfere with the economic solutions and tax system, the description of the tax rebate is far from being perfect and this creates a great number of tax debates about how to apply the VAT tax rebate. The results also show that there is no proof that the application of the VAT tax rebate is efficient.
Citations count: 1
Reference:
Cherepanov S.A. —
Exemption from Value Added Tax Resulting from Special Tax Regime as a Possible Hindrance for Participation in Procurements For State and Municipal Purposes
// Taxes and Taxation.
– 2019. – ¹ 1.
– P. 38 - 49.
DOI: 10.7256/2454-065X.2019.1.28673 URL: https://en.nbpublish.com/library_read_article.php?id=28673
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Abstract:
The article is devoted to the fiscal aspects of participation in state and municipal procurements of inviduals relieved from value added tax as a result of special tax regime. In his article Cherepanov analyzes the correspondence between the Tax Code of the Russian Federation and provisions on procurements for public needs to the procurement price formation. The author analyzes the contradictory situation when the initial (maximum) procurement price is included as part of VAT which creates biased competitive advantages for individuals who pay VAT over individuals who do not pay it. To write this article, the author has used such methods as generalisation, analysis and comparison. Based on his analysis of law-enforcementn practice and explanations of the Russian Federation executive authorities, Cherepanov makes conclusions regarding the initial causes of associated tax disputes. As a result of his research, the author concludes that there is baseless common practice to include initial (maximum) procurement price for public needs as part of VAT. This violates the principles of fair competition and limits the participation of individuals who have been relieved from paying VAT as a result of application of a special tax regime. As one of the research outcomes, the author offers solutions of the aforesaid problem.
Citations count: 1
Reference:
Chudinovskikh M.V. —
Corporation Tax Deductions for Investment-Related Expenses
// Taxes and Taxation.
– 2019. – ¹ 2.
– P. 41 - 48.
DOI: 10.7256/2454-065X.2019.2.28772 URL: https://en.nbpublish.com/library_read_article.php?id=28772
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Abstract:
The article is devoted to the analysis of the procedure of granting and using profit tax deductions for investment-related expenses. The aim of the research is to systematize current standards of the federal law and legislation of the Russian Federation constituents that grant tax deductions for investment-related expenses. At the first stage of research Chudinovskikh analyzed the provisions of the Tax Code of the Russian Federation that give investment deductions for income and profit tax. The researcher suggests to use the term 'corporation tax deduction for investment-related expenses' and defines the highest possible economic effect of taxpayer privilege. At the second stage of research the author of the article carried out a comparative analysis of the regional laws and regulations that set forth the procedure of using corporation tax deduction for investment-related expenses. At the third stage of research the author defines advantages and risks that relate to the adoption of corporation tax deduction laws and regulations. In the course of the research the author has applied general research methods such as analysis and synthesis as well as special research methods such as formal law and comprative law methods. The information base of the research is the provisions of the Tax Code of the Russian Federation and laws of the Russian Federation constituents. The procedure for granting corporation tax deductions for investment-related expenses depends on regional specifics too much. As a conclusion, the author emphasizes the need to introduce corporation tax deductions for investment-related expenses in all constituents of the Russian Federation. This would allow to encourage investment activity.
Citations count: 1
Reference:
Fedotova T.A., Baronin S.A., Popova I.V. —
Analysis of Modern Features of Cadastral Valuation Method
// Taxes and Taxation.
– 2019. – ¹ 3.
– P. 24 - 32.
DOI: 10.7256/2454-065X.2019.3.29252 URL: https://en.nbpublish.com/library_read_article.php?id=29252
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Abstract:
The article is devoted to the main changes in the law of the Russian Federation regarding cadastral valuation. Those were the changes that resulted in creation of special budgetary institutions to perform state cadastral valuation. Pursuant to amendments to the law, the main regulatory instrument that govern the activity of state budgetary institutions determining the cadastral value of real estate items is the Federal Law No. 237 'State Cadastral Valuation' of July 3, 2016. The authors of the article describe the new rules for state cadastral valuation and determinatino of cadastral value of real estate items in accordance with The State Cadastral Valuation Guidelines (approved by the Decree No. 226 of the Ministry of Economic Development of Russia on May 12, 2017). Special state budgetary institutions determine the cadastral value of newly registered and previously registered real estate items as well as real items which qualitative and/or quantitative parameters have been changed. These institutions also have the function to give explanations regarding the process of cadastral value determination, collection, processing, systematization and accumulation of data about real estate items.
Citations count: 1
Reference:
Kolesnichenko D.A., Kolesnichenko O.V. —
Taxation of cryptocurrency mining in the Russian Federation: whether there is an economic basis for collecting personal income tax?
// Taxes and Taxation.
– 2020. – ¹ 6.
– P. 35 - 46.
DOI: 10.7256/2454-065X.2020.6.33198 URL: https://en.nbpublish.com/library_read_article.php?id=33198
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Abstract:
The subject of this research is legislation, official interpretation, case law, and doctrinal sources on taxation of cryptocurrency mining in the Russian Federation with regards to personal income tax. The author verifies the hypothesis on the absence of economic basis for collection of personal income tax for cryptocurrency mining, thus there is a need for fundamentally new model of legal regulation for taxation of this activity. Special attention is given to assessment of tax consequences of mining based on the content of official interpretation of the Ministry of Finance of the Russian Federation, as well as with consideration of the developed in the doctrine basic approaches towards determination of the legal nature of cryptocurrency as property and property rights (other financial instruments. The author’s significant contribution consists in substantiation of the conclusion that the current system of legal regulation has no economic basis for collection of personal income tax for cryptocurrency mining; at the same time, future taxation of mining can be based on the patent tax system of taxation. It is reasoned that in order to ensure the implementation of the indicated special tax regime, it is necessary to attribute mining to entrepreneurial activity, as well as modify legal definition of the latter, which is formulated in Article 2 of the Civil Code of the Russian Federation. The author determines the legal prerequisites for taking cryptocurrency mining activity out of shadow and its lawful exercise in the Russian Federation.
Citations count: 1
Reference:
Prozherina V.D. —
Regulation of Consumption of Sugary Soft Drinks with the Help of Excise Taxes.
// Taxes and Taxation.
– 2022. – ¹ 5.
– P. 25 - 40.
DOI: 10.7256/2454-065X.2022.5.38739 EDN: KLCCMB URL: https://en.nbpublish.com/library_read_article.php?id=38739
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Abstract:
Currently, there is a worldwide trend towards an increase in the consumption of soft drinks with a high sugar content. In some countries, special taxes are imposed on this category of goods in order to limit their supply and demand on the market. In Russia, the issue of regulating the consumption of sugary soft drinks with the help of excise taxes is also being discussed, however, the introduction of these taxes into the tax system of the Russian Federation may have both positive and negative consequences.
The subject of the study is the excise tax system of the Russian Federation, as the most suitable for regulating the consumption of sugar–containing and sweetened beverages. The purpose of the study is to substantiate the need to regulate the consumption of sugary soft drinks by introducing an excise tax, as well as to assess the possible consequences of the introduction of this tax.
During the research, logical methods, theoretical and comparative analyses were used.
The analysis showed that the increase in the morbidity of the population of the Russian Federation for some diseases is indirectly, but is associated with an increase in the production and consumption of soft drinks with a high sugar content. At the same time, the study of international experience has shown that the introduction of additional excise taxes on such drinks, while working out some nuances, can bring a positive effect. For Russia, the introduction of a tax can serve, firstly, as a regulator of the supply and demand of harmful beverages on the market, secondly, as a measure to support domestic producers, and thirdly, as a source of replenishment of the state budget in the long term.
The novelty of the study is the mechanism developed by the author for introducing excise taxes on sweet soft drinks into the tax system of the Russian Federation (including the proposed sizes of tax rates and benefit systems). The author also calculated the fiscal effect of the introduction of the tax, studied the problems with the introduction of taxes in foreign countries and proposed their solution.
Citations count: 1
Reference:
Tikhonova A.V. —
Coordinated tax policy as a development factor of the Eurasian Economic Union
// Taxes and Taxation.
– 2019. – ¹ 12.
– P. 23 - 32.
DOI: 10.7256/2454-065X.2019.12.31872 URL: https://en.nbpublish.com/library_read_article.php?id=31872
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The subject of this research is the harmonized tax policy in the Eurasian Economic Union (EAEU) member-states in the area of indirect taxation. The article explores the general principles of free market of the Eurasian Economic Union and their legislative regulation. Special attention is given to the analysis of current tax deviations from the rules of free trade in EAEU. The author notes that the majority of obstacles in the area of taxation represents barriers that do not align with the law of the Union and should be abolished on the national level. Such barriers exert distorting influence upon mutual trade of the EAEU countries, leading to negative externalities of separate member-states. Supporting the views of leading scholars upon harmonization of indirect taxes, the author presents original conclusions on possible vectors of development of coordinated tax policy in the EAEU. It is noted that the efficiency of tax policy in the EAEU member-states can be reached only in the context of a unified system of tax control and tax administration.
Citations count: 1
Reference:
Yumaev M. —
Taxation of natural resource extraction: problematic questions and digitalization of tax administration
// Taxes and Taxation.
– 2020. – ¹ 3.
– P. 44 - 55.
DOI: 10.7256/2454-065X.2020.3.32580 URL: https://en.nbpublish.com/library_read_article.php?id=32580
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Abstract:
The subject of this research is the theory and methodology of taxation of natural resource extraction, including raw hydrocarbon materials and solid minerals, approaches towards allocation of tax burden between economic agents, development trends in taxation system of extraction of different types of minerals. Special attention is given to the questions of improvement of tax administration of extractive sector based on implementation of the new digital information technologies of transmitting data on the output of minerals and reform of the institution of declaration of tax. Research methodology includes: consideration of the principles of taxation system of natural resource extraction; determination of interconnection between the elements of this system and its disturbance; formulation of theoretical conclusions on the basis of studying the practice of taxation and tax administration. The scientific novelty consists in identification of vulnerability of taxation system of natural resource extraction from external factors, including world prices for mineral raw materials; substantiation of measures on neutralization of such dependence; proof of the need for harmonization of the key concepts of Taxation Code of the Russian Federation and legislation on the depth, and formation of the system of direct assessment of reasonableness and effectiveness of point-based and categorical incentives on extraction of natural resources. The article substantiates the vectors of reform of tax declaration system regarding the extraction of natural resources and determination of tax liabilities on the records of government reserve of natural resources. An algorithm is developed for organization of direct oil metering at the wells, using the modern digital technologies.
Citations count: 1
Reference:
Ibragimova D. —
The peculiarities of tax incentives for Industrial and innovative clusters in Russia
// Taxes and Taxation.
– 2021. – ¹ 1.
– P. 35 - 49.
DOI: 10.7256/2454-065X.2021.1.34899 URL: https://en.nbpublish.com/library_read_article.php?id=34899
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Abstract:
This article examines the available approaches towards tax incentivization of the activity of subjects in the industrial and innovative clusters. Analysis is conducted on the tax benefits that could be received by the residents of preferential regimes, such as special economic zones, free economic zones, territories of advanced socioeconomic development within the framework of membership in the Skolkovo Innovation Center, as well as regime for the participants of innovative scientific and technological centers. The peculiarity this research is that tax incentives are examined from the perspective of their relevance on each stage of the lifecycle of an industrial product and innovation. The author's special contribution lies in the selected approach towards assessment of the effect of preferential tax regimes from the standpoint of the development of industrial and innovative clusters. The main conclusions are as follows:
1. Currently existing territorial regimes of taxation are aimed primarily at attraction of new investments to the Russian regions and include a range of tax support measures effective for the limited period on the first stage of lifecycle of the product or innovation;
2. From the perceptive of stimulation of participation in the industrial clusters, the available preferential regimes contain attractive and essential benefits for manufacturing industrial products, however, traditional regimes, such as special economic zones and territories of advanced socioeconomic development, no longer meet the needs of innovative companies. For stimulation of participation in the innovative clusters, tax regime for the Skolkovo Innovation Center currently seems most attractive.
3. Due to the fact that the existing regimes of special economic zones, free economic zones, territories of advanced socioeconomic development are aimed at the attraction of investment and focused on the first years of implementation of the project. For incentivization of the qualitative development of industrial and innovative clusters it is reasonable to assess the possibility of more even distribution of tax benefits or introduce other long-term methods of support.
Citations count: 1
Reference:
Palamarchuk O.O. —
The need and prerequisites for conducting an unaccountable form of VAT calculation
// Taxes and Taxation.
– 2024. – ¹ 1.
– P. 1 - 14.
DOI: 10.7256/2454-065X.2024.1.69679 EDN: HYGWTM URL: https://en.nbpublish.com/library_read_article.php?id=69679
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The article discusses the prerequisites for the creation of a new concept of VAT calculation based on the transfer of the function of calculating VAT to tax authorities through invoices, with the simultaneous cancellation of tax reporting on this tax. This concept implies that sellers issue invoices in electronic form through an electronic document management operator, who will transfer them to the tax authorities for their calculation of tax and billing to the taxpayer for payment. This approach will eliminate the need for businesses to comply with frequently changing tax laws and reduce the risks of tax evasion. The topic of the article is relevant because the current concept of the procedure for calculating and declaring taxes was introduced in the last century and is aimed at self-calculation of taxes by the taxpayer with subsequent preparation and filing of tax returns. However, modern conditions raise the issue of effective tax calculation in a new way and allows shifting these functions to fiscal authorities.
The purpose of the study is to determine the readiness of the current situation for the introduction of a new concept of VAT calculation, the subject is the current VAT calculation mechanism. This work has practical significance, which consists in the potential introduction of a new concept of tax calculation.
Before considering the issue outlined in this article, it is necessary to understand the conceptual apparatus, however, the study of tax terms does not relate to the topic of this work, which is why it will not be given. Therefore, for the purposes of this article, the calculation and procedure for calculating taxes means a set of actions of a taxpayer (or a tax authority in the case of transfer of such a function to it) to determine the amount of tax due to the budget.
Citations count: 1
Reference:
Imanshapieva M.M. —
Regional Features of Corporate Property Taxation in Russia in Modern Times (Based on the Example of the Republic of Dagestan)
// Taxes and Taxation.
– 2017. – ¹ 8.
– P. 27 - 41.
DOI: 10.7256/2454-065X.2017.8.23918 URL: https://en.nbpublish.com/library_read_article.php?id=23918
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The subject. The subject of the research is the regional features of corporate property tax and prospects for developing it at the modern stage. Corporate property tax is a regional tax and one of the most important sources of regional budgets. The author of the article focuses on the analysis of regional tax policy in the sphere of corporate property taxation. In this research the author pays special attention at such aspects as the need to develop a rational system of corporate property taxation taking into account regional features at this stage. Methodology. The analysis of practice of corporate tax collection was based on general research methods (observation, logical analysis, economic analysis, complex analysis, analogy) and special research methods and procedures (comparison and generalisation, selection and grouping). Results. The author gives recommendations on how to improve corporate taxation tax at the regional level under modern conditions. The author has analyzed dynamics of revenues from corporate property tax into consolidated budgets of the Russian Federation and consolidated budget of the Republic of Dagestan as well as the main factors that influence the collectability of this tax. The author's contribution to the topic is her recommendations on how to improve this tax, in particular, the author's idea that there is aneed to increase tax rates for expensive tax objects and review the cadastral value of property objects as well as further improve the system of corporate tax rebates. In addition, the author emphasizes the importance of activities to increase efficiency of tax authorities' activities including that with the use of modern automated information systems for the purpose of reducing expenses of tax administration and increasing their quality and control. Conclusion. The author's contribution is that she offers recommendations aimed at increasing efficiency of corporate taxation system under modern Russia's conditions.
Citations count: 1
Reference:
Kashirina M.V. —
Oil extraction and refining: problematic questions of taxation and administration
// Taxes and Taxation.
– 2020. – ¹ 3.
– P. 56 - 66.
DOI: 10.7256/2454-065X.2020.3.32588 URL: https://en.nbpublish.com/library_read_article.php?id=32588
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Abstract:
The subject of this research is the examination of relevant problems of taxation and administering the oil sector companies in the conditions of changes in oil prices. Special attention is given to the analysis of results of the conducted policy within the framework of tax maneuver with regards to hydrocarbons extraction activity. The goal consists in the analysis of the impact of changes in taxation legislation related to increase in the rates of excise duty for the refined petroleum and introduction of damping mechanism for oil refining companies, as well as improvement of taxation and administering of oil extraction companies. The conclusion is made that the implementation of damping mechanism allows to efficiently and seamlessly regulate the oil products prices even in the conditions of rapid drop in oil prices. In the conditions of drop in oil prices on the international markets, the Russian oil refining plants would reorient significant volume of exports toward domestic market. The taxation reform in oil sector would lead to increase in the refining throughput and output of high quality oil products. The author underlines the need of reducing the tax-exempt minimum in calculation of coefficient that characterized the dynamics of global oil prices, which leads to the increase of tax rates on oil.
Citations count: 1
Reference:
Tikhonova A.V., Borisov O.I., Nazarova N.A. —
Modern trends in the development of small businesses taxing
// Taxes and Taxation.
– 2022. – ¹ 5.
– P. 1 - 15.
DOI: 10.7256/2454-065X.2022.5.38403 EDN: GBGMPG URL: https://en.nbpublish.com/library_read_article.php?id=38403
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The article is devoted to assessing the role and determining the directions of improving the efficiency of the tax administration system in order to develop the activities of small and medium-sized businesses and the development of individual entrepreneurial initiative in the Russian Federation as priorities of the national economy. The study includes two parts: the first is devoted to the identification of modern trends in the tax administration of small businesses, the second - the directions of their development. The research methodology includes general scientific and private scientific methods of cognition, including analysis and synthesis, induction and deduction, method of comparison, generalization, analysis of dynamic series, graphical method of data representation and visualization. The scientific novelty of the study consists in the comprehensive development of proposals to improve a number of mechanisms and tools for tax administration of small businesses, ensuring the effective implementation of state policy in the field of small and medium-sized business development, contributing to the activation of individual entrepreneurial initiative.
The scope of application of the research' results: The Government of the Russian Federation, the Ministry of Finance of the Russian Federation and the Federal Tax Service, the Ministry of Economic Development of the Russian Federation, other interested public authorities and management bodies can use the results of the study in determining ways to develop tax administration in the Russian Federation in terms of stimulating the activities of small and medium-sized businesses.
Citations count: 1
Reference:
Musaeva K. ., Gazimagomedova P.K. —
Increasing Efficiency of Tax Avoidance Prevention in Relation to Economic 'Whitewashing'
// Taxes and Taxation.
– 2018. – ¹ 11.
– P. 23 - 33.
DOI: 10.7256/2454-065X.2018.11.28429 URL: https://en.nbpublish.com/library_read_article.php?id=28429
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The subject of the research is a set of scientific and practical issues aimed at improving the effectiveness of countering tax evasion in the context of “whitewashing” industries. The object of research is the shadow economic activity and the mechanism of tax evasion. The article argues the importance of studying the problems of the shadow economy as one of the main national threats of the state in modern conditions. A comparative analysis of the level and structure of the shadow economy in various countries. The main measures implemented in the Russian Federation to reduce tax evasion based on the development of the digital economy are disclosed. Indirect signs of a high level of tax evasion in certain segments of the economy of the Republic of Dagestan are highlighted. The measures implemented in the Republic of Dagestan on the legalization of the shadow economy are highlighted and possible ways of increasing the efficiency of the tax administration's fiscal authorities are indicated. In the course of the study, the methods of statistical observation and sociological polls, groupings and generalization, analysis and synthesis, probabilistic assessments, as well as a logical and systematic approach were used. The scientific novelty of the research is caused by the fact that the authors offer a set of scientific and practical recommendations aimed at increasing the effectiveness of resisting tax evasion and reducing its scale in various segments of the Russian economy based on the priority of implementing the institutional approach. The necessity of reaching a compromise of the interests of the state and taxpayers in the process of implementing measures aimed at improving the effectiveness of countering tax evasion is substantiated. The main contribution of the study is to justify the need for a priority institutional approach to solving the problems of tax evasion in modern conditions.
Citations count: 1
Reference:
Shakhmametyev A.A. —
Legal Basis of International Tax Information Exchange: Activities Conducted by OECD and Russia's Experience
// Taxes and Taxation.
– 2017. – ¹ 3.
– P. 29 - 38.
DOI: 10.7256/2454-065X.2017.3.22403 URL: https://en.nbpublish.com/library_read_article.php?id=22403
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The subject of the present research is the legal bsis of interaction between states in the sphere of informatin exchange on tax issues. The purpose of the present research is to analyze legal forms of such interaction and prospects for its development as well as the influence on Russian tax and levy legislation. As a result of the research, the author provides a complex analysis of the legal basis of information exchange in the tax sphere as it was developed by OECD. The author also analyzes and demonstrates the basic forms and kinds of such interaction and describes the current state of agreement between states, opportunities and prospects of Russia's participation therein. The results can be used in academic and research activity related to studying international cooperation on tax, administrative and information issues as well as Russia's participation therein. To analyze legal grounds of state-to-state interaction in the sphere of information exchange on tax issues, Russian tax and levy laws, the author has used the following research methods: formalistic, historical law and comparative law methods. The novelty of the research is caused by the object of the research, i.e. provisions of recently adopted international law documents on the issues of information exchange between states in the sphere of taxes and their implementation by Russian law. The reserach has allowed to make the following conclusions: to develop the legal cooperation in the tax sphere including information exchange, it is necesary to focus not only on the formal but also political aspect. One of the essential conditions for ensuring rules of taxation of international economic activity and increasing efficiency of international cooperation is the organisation between information exchange and cooperation on administrative issues; and the fact that Russia does not have the status of an OECD member should not prevent itfrom improving its legislatin based on OECD guidelines as well as to impolement OECD standards and rules in Russian practice.
Citations count: 1
Reference:
Ksiropulos I.D. —
Tax Instruments of Social Welfare
// Taxes and Taxation.
– 2017. – ¹ 6.
– P. 43 - 57.
DOI: 10.7256/2454-065X.2017.6.23689 URL: https://en.nbpublish.com/library_read_article.php?id=23689
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One of the strategically important activities rendered by the state is provision of social welfare to population through direct and indirect influence on the economic system. In today's economically unstable conditions, the role of directed tax policy is growing because taxes regulate the state interference into economics and thus stimulate the volumes of production, technological development, and regulate the demand and supply, volumes of incomes and savings of the population. The subject of the research is the tax instruments of social welfare oriented at improving the well-being of the population which is a very topical issue taking into account the growing polarisation of population with different incomes. The object of the research is the social and economic relations between the state, populatin and economic entities arising in the process of tax collection and execution of social obligations of the state to improve the life quality of the citizens. The methodological basis of the present research involves Russian and foreign researches in the sphere of taxation. In the process of this research the author has used methods of modelling and systematisation. The author analyzes features of differentiation of incomes that prove the growing level of social polarisation and emphasize the need to develop socially oriented tax policy. The author also offers an extended definition of tax instruments oriented at social welfare, defines and presents a scheme of its key elements as well as describes their contents.
Citations count: 1
Reference:
Tsagan-Mandzhieva K. —
Regarding Approaches to Taxation of Cryptocurrency Operations
// Taxes and Taxation.
– 2017. – ¹ 11.
– P. 9 - 17.
DOI: 10.7256/2454-065X.2017.11.24723 URL: https://en.nbpublish.com/library_read_article.php?id=24723
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In her article Tsagan-Mandjieva analyzes applicable alternative approaches to direct and indirect taxatin of operations performed to create and transfer cryptocurrency taking into account their decentralized nature. Based on the approaches described, the author of the article summarizes foreign experience in tax regulation of cryptocurrency and defines tendencies in the development of the favorable regulatory environment from the point of view of VAT taxation. Taking into account the offshore nature of cryptocurrency systems Tsagan-Mandjieva makes a conclusion that it is possible to recognize taxable assets only if the virtual currency is converted into fiat currency. In the course of processing information the author has used general research methods such as analysis, synthesis, induction, deduction as well as methods of grouping, comparison, and tabular presentation of data. The novelty of the research is caused by the following: 1) the author describes three approaches to taxation of operations performed to create cryptocurrency (in a manner similar to creation of intellectual property assets (digital goods), extraction of precious metals, obtaining compensation for services rendered) and analyzes drawbacks and advantages of each of them; 2) based on these approaches to recognizing operations performed to create cryptocurrency, the author defines taxable assets developed during operations related to cryptocurrency conversion; 3) the author summarizes positions of the foreign states in accordance with the classification of approaches offered.
Citations count: 1
Reference:
Chebotnikov I.V., Yakovlev A.Y. —
Property of State Institutions and its Taxation Based on the Example of Moscow City
// Taxes and Taxation.
– 2019. – ¹ 5.
– P. 88 - 94.
DOI: 10.7256/2454-065X.2019.5.29968 URL: https://en.nbpublish.com/library_read_article.php?id=29968
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The research is devoted to the taxation system of Moscow, particularly, corporate property tax. The researchers have described and analyzed relevant changes that have been made in the federal and regional laws lately. They have also examined the procedure for determination of the taxable base and actual tax rates, have given an example of calculating tax amounts for immovable and movable property based on current Moscow tax rates. The authors have also classified property of state budgetary organisations of Moscow and have divided them into three types and three groups and have described possible consequences of the reformation of tax law as well as have described two methods of compensation that may be claimed from state institutions (subsidies for another purposes and inclusion of tax amounts into the cost of state services and workes being rendered) as a result of costs incurred as a result of aforesaid changes.
Citations count: 1
Reference:
Ardashev A. —
Tax regulation of multinational corporations: development trends in the Russian Federation
// Taxes and Taxation.
– 2021. – ¹ 4.
– P. 1 - 8.
DOI: 10.7256/2454-065X.2021.4.31013 URL: https://en.nbpublish.com/library_read_article.php?id=31013
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The question of tax regulation of multinational corporations is quite topical. This article analyzes some aspects of tax regulation of multinational corporations in Russia, as well as outlines promising vectors of the development of tax regulation of multinational corporations, taking into account the practice and results of the analysis of information sources suggested for using within the framework of the method of comparable market prices, and correlation between the account statements indicators of independent Russian trade companies. Substantiation is given to the accounting for certain types of other income and expenditures, as well as the need for the implementation of “safe harbor” for transactions with intangible assets. The author offers an alternative for calculating the boundaries of “safe harbor”. In the course of writing this article, the author observed the practice of enforcement of rules that regulate the formation of taxation bases, carried out statistical analysis, and used general logical methods. The conclusion is made that the development of regulation of multinational corporations is a promising direction, as these economic entities generate significant financial flows. The variety of operational models and organization techniques complicate the development of the universal global approach, which consists in distribution of financial results between the accepting countries. Elimination of ambiguity in tax relations is an important vector of development. The article offers the solutions to this problem.
Citations count: 1
Reference:
Vinogradova T.N. —
Efficiency assessment of application of tax breaks in the Moscow Region
// Taxes and Taxation.
– 2019. – ¹ 12.
– P. 10 - 22.
DOI: 10.7256/2454-065X.2019.12.31793 URL: https://en.nbpublish.com/library_read_article.php?id=31793
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Support of businesses is carried out through multiple instruments, among which an important place belongs to tax breaks. Educated assessment of the efficiency of providing tax breaks would allow the authorities to abolish the ineffective breaks and conduct productive tax policy considering the peculiarities of regional development. The goal of this research lies in carrying out an efficiency assessment of provision of current tax breaks in the Moscow Region. The author attempts to make conclusions on the productiveness of using tax breaks by companies in the Moscow Region, as well as propose original criteria for assessment and make recommendation on improving the quality of the efficiency assessment of tax breaks in the region. The acquired results and proposed original recommendations may be applied by the government and the Ministry of Finances of the Moscow Region for evaluating the results of provision of the regional tax incentives. The conclusion is drawn on the absence of a unified regional methodology for assessing tax breaks. Based on the efficiency coefficients it is impossible to accurately assess the productiveness of providing tax incentives. The need is underlined for further improvements to the mechanism of assessment of the current tax breaks and approval of a unified nationwide methodology.
Citations count: 1
Reference:
Rusanov M.S. —
Fees as the means of ensuring execution of obligations on taxes, dues and insurance payments: comparative analysis on the example of Russia and neighboring countries
// Taxes and Taxation.
– 2020. – ¹ 4.
– P. 42 - 57.
DOI: 10.7256/2454-065X.2020.4.33224 URL: https://en.nbpublish.com/library_read_article.php?id=33224
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This article examines the legal structure of fees as the means of ensuring execution of obligations on taxes. Analysis is conducted on the fees applies in the countries of former Soviet Union. The author reviews the construct of fees as the means of ensuring execution of obligation on paying governmental charges. Legislative norms of the Russian and foreign legislation that limit imposition of fees are compared. The scientific novelty consists in comparative analysis of the norms of foreign legislation on the example of Russia’s neighboring countries, which is substantiated by not only historical ties, but also same period of transition from planned to market economy. The author examines the legislations of foreign countries with regards to fees as the means of ensuring execution of obligations on taxes, dues and insurance payments, which is an effective method of budget revenue and encourages economic entities to cover back-ode taxes faster. Taking into account fluctuations of market conjecture, as well as other factors that negatively affect the national economy, Russian legislator should foresee other grounds, in addition to the existing, to suspend imposition of fees.
Citations count: 1
Reference:
Okuneva S.E. —
The Influence of the Tax Manoeuvre 22/22 on the Net Profit of Russia's Companies: Industry Analysis
// Taxes and Taxation.
– 2017. – ¹ 11.
– P. 35 - 47.
DOI: 10.7256/2454-065X.2017.11.24858 URL: https://en.nbpublish.com/library_read_article.php?id=24858
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In her article Okuneva analyzes the influence of the tax manoeuvre 22/22 that implies reduction of the insurance rates down to 22% and increase in the VAT rate up to 22% on the company's available earnings at the industry level. Within the framework of the analysis, the author defines the main beneficiaries of the manoeuvre and the integrated effect on the economy. Considering the fact that the company's proprietory funds constitute one of the key investment determinants, evaluation of the manoeuvre's effect on the net profit allows to define branches that should expect the burst of investment activity as a result of the tax manoeuvre. The author of the article analyzes two scenarios of the companies' response to the manoeuvre. The first scenario assumes that prices remain the same for consumers. The second scenario assumes that the increase in VAT will raise prices, too. It is important to note that the analysis made within this research is of retrospective nature, i.e. it answers the question what effect the manoeuvre would have had in the past, and that the analysis involves only the direct effect on the profit. The scientific and practical importance of the research is caused by the fact that the author analyzes actual fiscal policy in Russia. According to the author's estimations, the scenario when the increase in VAT does not affect prices will reduce the net profit (without taking into account financial and budgetary institutions and small business entities) by 0.2% and the scenario with a full transfer of VAT into prices will increase the net profit by 0.4%. The health care service, welfare system, administrative activity, water supply, water disposal, waste reclamation, and processing industry will economize on taxes and social fees more than other branches.
Citations count: 1
Reference:
Imanshapieva M.M. —
The Experience in Applying the Patent Taxation System and Ways to Improve It (Based on the Example of the Republic of Dagestan)
// Taxes and Taxation.
– 2019. – ¹ 1.
– P. 50 - 61.
DOI: 10.7256/2454-065X.2019.1.28611 URL: https://en.nbpublish.com/library_read_article.php?id=28611
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Abstract:
The aim of the research is to define areas for improving the patent taxation system taking into account the experience of Russia in applying the patent taxation system. In her article Imanshapieva analyzes modern challenges and prospects of the patent taxation system taking into account regional features (based on the Republic of Dagestan). The patent taxation system has come in use just recently and is intended to encourage entrepreneurs as a special form of investing into small business. The author of the article focuses on advantages and disadvantages of the patent taxation system compred to other special taxation regimes. The disadvantages of the patent taxation system include the need to pay the patent cost in advance, restrictions of the total annual income of an entrepreneur and number of employees, no opportunity to return insurance amounts payable to non-budgetary funds. The author of this article presents the results of her analysis of the experience in applying the patent taxation system during the period since 2015 till 2017 at the regional level in terms of the North Caucasian Federal Districts constituents. The research is based on the use of general research methods (observation, logical analysis, economic analysis, integrated approach, analogy, etc.) and special research methods and procedures (comparison and generalisation, grouping and selection). Based on the results of the research, the author gives recommendations on how to improve the patent taxation system and encourage the development of small entrepreneurship at the regional level. For example, the author suggests to complete the list of activities covered by the patent taxation system, to differentiate between ceiling amounts of consolidated income of an entrepreneur depending on the Russian Federation constituents and to grant the right to an entrepreneur to return insurance amounts paid.
Citations count: 1
Reference:
Samokhvalova K.V. —
Patent Box Regime: possibilities of implementation in the Russian practice of profit taxation
// Taxes and Taxation.
– 2021. – ¹ 3.
– P. 1 - 15.
DOI: 10.7256/2454-065X.2021.3.34837 URL: https://en.nbpublish.com/library_read_article.php?id=34837
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Abstract:
The subject of this research is the foreign experience of stimulating innovation activity of the companies via introduction of Patent Box Regime. The author underlines the importance of this mechanism as a measure for supporting the actors of the innovation economy on the stages of introducing innovations into production, and making profit from the efficient use of intellectual capital. The author analyzes the international statistics of acquisition of patents and key elements of preferential taxation of their income. Based on the collected material, the author examines the possibilities of implementation of such mechanism in the Russian practice. Special attention is given to the potential consequences of granting new incentives from the perspective of formation of the revenue part of the budgets of the budgetary system of the Russian Federation. The main result of this research consists in the development of a specific taxation regime for income from the use of intellectual property objects to be implemented in the Russian Federation. The author believes that the optimal mechanism is a deduction of up to 40% of qualified incomes from the corporate income tax base; at the same time, the incentive should not lead to the decrease of federal budget receipts. As sources of covering the shortfall in budget revenues of the constituent entities of the Russian Federation, the author considers the abolition of reduced tax rates for certain categories of taxpayers, as well as the extension of the limit on the transfer of loss, The conclusion is made on feasibility of implementation of Patent Box Regime in Russia considering foreign experience and domestic specificity of the country.
Citations count: 1
Reference:
Sergienko N.S. —
Actual Problems of Administration of Budget Incomes
// Taxes and Taxation.
– 2017. – ¹ 6.
– P. 1 - 13.
DOI: 10.7256/2454-065X.2017.6.23594 URL: https://en.nbpublish.com/library_read_article.php?id=23594
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Abstract:
The object of the research is the administration process of receipts in the budgets of the Russian Federation budgetary system. The subject of the research is a set of measures aimed at the identification of payments in the accounting process and income distribution carried out by the bodies of the Federal Treasury. The author examines the reasons for assigning received monthly budget payments to the discharge of outstanding revenues. The author also analyses dynamics of the composition of the payments related to outstanding revenues and summarizes experience of the Federal Treasury bodies in cooperating with administrators of receipts, acting responsible in the budget process for bringing information about details of payments in budget revenues. The author uses such methods as the systems, statistical and logical analyses, as well as descriptive, comparative methods of processing and organizing data. The main conclusion of the research is that the reduction of outstanding revenues is a key challenge in the process of execution of budget revenues, covering all stakeholders in the process. The novelty of the research is caused by the fact that the problem of outstanding receipts to the budgetary system of the Russian Federation is considered from the point of view of the interaction between actors of budget income administration as well as their role in the information support of the process. Efficiency of budget income administration is viewed in terms of assessment of all revenue administrators but not only tax authorities. The practical importance of the research is caused by the fact that the author analyzes the dynamics of the volumes of oustanding revenues into the budgets of all levels, defines the causes of occurence of such outstanding revenues, and gives recommendations regarding how to improve the system of budget revenue administration, in particular, how to reduce the volume of oustanding revenues.
Citations count: 1
Reference:
Ryzhkova E.A. —
Legal Regulation of VAT in Bahrain
// Taxes and Taxation.
– 2018. – ¹ 12.
– P. 62 - 70.
DOI: 10.7256/2454-065X.2018.12.28616 URL: https://en.nbpublish.com/library_read_article.php?id=28616
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Abstract:
In her article Ryzhkova analyzes the legal regulation of value added tax in Bahrain, the third state of the Persian Gulf after Saudi Arabia and the United Arab Emirates that implemented the Gulf Cooperation VAT Agreement. The Agreement was signed in November 2016 and Bahrain introduced VAT in January of 2019. The author of the article analyzes economic and historical prerequisites for the implementation of VAT in Bahrain and describes the main elements of the tax. To analyze the legal grounds of VAT in Bahrain, the author has applied formal law and comparative law methods. Bahrain was forced to implement value added tax as a result of their growing budget deficit. At the same time, despite the antisocial nature of VAT, Bahrain tried to find compromise between the Western model of taxation and fundamental Islamic grounds and applied the beneficial regime for socially important goods.
Citations count: 1
Reference:
Imanshapieva M.M. —
Transport tax: analysis of calculation and collection mechanism, improvement trends on the regional level (on the materials of the Republic of Dagestan)
// Taxes and Taxation.
– 2020. – ¹ 6.
– P. 47 - 64.
DOI: 10.7256/2454-065X.2020.6.33147 URL: https://en.nbpublish.com/library_read_article.php?id=33147
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Abstract:
This article examines the peculiarities of taxation of vehicles, as well as the fiscal role of transport tax in the budget revenue of the constituent entities of the Russian Federation. Analysis is conducted on the overall dynamics of tax proceeds on transport tax into the budget system of the Russian Federation. Assessment is given to tax collection, as well as to the changes in structure of transport tax taxpayers on the federal level for the period from 2016 to 2019. Particular attention is turned to the role of tax rates and deductions on transport tax in formation of regional budget revenues. The author also analyzes tax proceeds, tax structure and tax base on transport tax on the regional level for the period from 2016 to 2019 (on the example of the Republic of Dagestan). Recommendations are made on the improvement of transport tax on the federal and regional level with regards to establishment of detailed differentiation of tax rates, application of reducing and increasing coefficients, as well as measures for improving the quality of tax administration of transport tax. The author also proposed measures aimed at full implementation of the principles of justice and proportionality of taxation in the context of calculation and collection of transport tax. The main results consists in the proposed recommendations on improvement of mechanism for calculation and collection of transport tax and enhancement of its current role in formation of regional budget revenues.
Citations count: 1
Reference:
Eremkin M.A. —
Legal regulation of digital services taxation in the European countries
// Taxes and Taxation.
– 2020. – ¹ 5.
– P. 32 - 46.
DOI: 10.7256/2454-065X.2020.5.33606 URL: https://en.nbpublish.com/library_read_article.php?id=33606
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Abstract:
The relevance of this research is defined by the fact that in modern realities, the economic activity is carried mostly by means of digital technologies, which requires amendment of legal regulation of the economy overall and tax relations in particular. The subject of this research is the normative documents of separate European countries (Austria, Hungary, Greece, Italy, and France) adopted in recent years and aimed at regulation of taxation of the digital international groups of companies. The goal of this work consists in determination of legal framework for implementation of digital services tax in certain Western European countries, as well as in identification of the problems caused thereof. Practical significance and scientific value of this work lies in the detailed description and systematization of the normative legal acts of the European countries that established the digital services tax on a unilateral basis, which made the information on promulgated laws within the framework of reforms in the European tax system more accessible for the Russian researchers. Based on the analysis of theoretical sources, the author outlines the legal problems and consequences of implementation of the new tax. The conclusion is made that digital services tax requires further theoretical substantiation and more detailed elaboration for overcoming legal uncertainty and compliance with the international legal framework.
Citations count: 1
Reference:
Malkova Y.V. —
The Experience of the Foreign States in Income Taxation of Physical Entities and Whether It is Possible to Implement it in Russia
// Taxes and Taxation.
– 2018. – ¹ 10.
– P. 49 - 66.
DOI: 10.7256/2454-065X.2018.10.28544 URL: https://en.nbpublish.com/library_read_article.php?id=28544
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Abstract:
The subject of the research is the experience of income taxation in a number of foreign states (Island, France, Germany, Great Britain, USA, Mexico, Check Republic, Bulgaria). The author of the article analyzes the main features of income taxation in the aforesaid countries in terms of their possible use in Russia in order to eliminate the disparity of different levels of income in the country. The scientific novelty of the research is caused by the fact that the author summarizes and analyzes the main elements of the income taxation in the foreign states and comments whether it is possible to use it in Russia in order to smooth the income disparity of different population levels. In her research the author has used general research methods such as observation, comparison, collection, summary and analysis of data, deduction and induction. The information base of the research includes legal acts, regulations and Internet resources. The main conclusions of the research are the following: the progressive scale that is widely used in income taxation abroad does not guarantee a better distribution of income between different layers of Russian population. In order to maintain an equal distribtion of income, it is better to use other elements of income taxation such as establishment of non-taxable minimum, socially oriented deductions, implementation of family taxation, etc.
Citations count: 1
Reference:
Davtyan Y.A. —
On the existence of tax liability
// Taxes and Taxation.
– 2021. – ¹ 1.
– P. 95 - 111.
DOI: 10.7256/2454-065X.2021.1.34097 URL: https://en.nbpublish.com/library_read_article.php?id=34097
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Abstract:
The subject of this research the normative legal acts that regulate social relations emerging as a result of violation of financial legislation of the Russian Federation and determine unlawfulness of the act and penalties for its commission, grounds and mechanism of legal liability, as well as the established law enforcement practice and the existing legal doctrine. This theoretical-legal research is dedicated to examination of the essence and content of the category of tax liability. The study of tax liability as an apparent phenomenon of the Russian socio-legal reality is conducted via dissection of the indicated conceptual category with consideration of the existing contradictory doctrinal views on this phenomenon, as well as the accumulated socio-legal experience. The relevance of this research is substantiate by the range of opinions underlying the doctrinal foundation of legal liability as a scientific category of financial law and general theory of law. The scientific novelty consists in the fact that the conclusion made in the course research on the autonomy of tax liability within the system of legal liability of in the Russian law allowed correlating the constitutive characteristics of legal liability with the characteristics of its particular case – tax liability. The conducted analysis and scientific reflection on the reviewed concepts became a derivative of the conclusion on the autonomy of tax liability within the system of legal liability in the Russian law.
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