Abstract: The subject of this research is the mechanism of value-added tax administration in the member-stated of the Eurasian Economic Union. The goal lies in identification of differences in the order of registration with tax authority for paying the value-added tax in Russia, Belarus and Kazakhstan, as well as formulation of recommendations on harmonization of indirect taxation of international trade considering positive experience of the developed European states. The inter-country differences of tax registration are determined. Special attention is given to the novelties in taxation of transboundary supply of e-services. Research methodology is based on the comparative analysis that allows determining the inter-country differences, advantages and disadvantages of value-added tax administration. The main conclusions consists in recommendations on harmonization of indirect taxation of international trade in the Eurasian economic space. The conducted research is intended for closing the gaps between the theoretical representations on tax consequences of supplying goods and services, transfer of property rights and practical analysis of the actual state of value-added tax administration in the Eurasian Economic Union.

Abstract: The subject of this research is tax incentives of industry. The object of this research is the susceptibility of industrial sectors to fiscal incentives.  The goal consists in determination of areas of tax incentives for industry and diagnostics of the demand for tax breaks from the positions of government fiscal support of economic growth in the Russian Federation. The author suggests the assessment indicators of sectoral susceptibility to fiscal incentives grouped in accordance with the areas of support of industry. The conclusion is made in the low level of susceptibility of industry to the tax instruments of stimulation investments into fixed capital, innovation activity.  Research methodology leans on the systemic approach that allows identifying the problems of tax incentives for economic growth in the sectors of economy. The scientific novelty consists in formulation of the original approach toward selection of assessment indicators of susceptibility of industrial sectors to tax incentives. Having analyzed the statistical data of tax reporting and development indicators of industrial sectors, the author states that despite a broad range of tax breaks, the potential of government policy measured aimed at supporting industrial sector of the economy is yet to be fulfilled.

Abstract: The subject of the research is the tax expenditures defined as the fallout out of the budget system as a result of granted tax rebates, preferences and other tax regime reliefs. The article is devoted to the principles of referring tax rebates to tax expenditures as well as the development of methodological approaches to reviewing tax legislation in order to define criteria tax rebate criteria and develop the methodological basis for evaluation of the shortfall in the budget by keeping the register of tax expenditures based on the principles of budget classification. The methodology of the research is based on the principles of systems analysis, synthesis, comparison, generalisation that allow to define approaches to classification of tax expenditures. The authors offer their own principles for developing the tax expenditure register and tax rebate register. These principles include neutrality, justice, efficiency, approximation and legitimacy. The novelty of the research is caused by the fact that the authors develop criteria for selection of tax preferences, rebates and other tax regiem reliefs to include them into the register of tax expenditures. The practical importance of the research is that the authors offer the register of tax expenditures based on the principles of existing budget classification adn taking into account the designated use of each kind in particular. The development of such register will raise efficiency of mnaging the resources of the Russian Federation budgetary system and to create conditions for elimination of negative effects caused by the inter-country competition for the taxation base.  

Abstract: The subject of this research is the indirect taxation of broker operations in the EEU. The authors carefully examine such aspects of the topic as taxation consequences of goods imports into Russian Federation from other EEU member states. It is noted that due to methodological flaws of the mechanism of indirect taxation, there is a disruption in the neutrality principle of the target country, producing risks of tax revenue losses. It is proved that taxation consequences of brokered deals should be determined based on the assessment of real economic substance of the conducted transactions. The authors’ contribution into the research of this topic consists in development of solution to the problem of determining the point of VAT in transactions involving a broker. The novelty of this research consists in development of methodology of indirect taxation in regional integration unions aimed at improving the taxation system of foreign trade transactions between EEU member states, conducted through a broker.

Abstract: The subject of the research is indirect taxation in the EAEU. The article is devoted to the issues of improving the mechanism of indirect taxation of cross-border transactions between individuals registered in different EAEU member countries. The purpose of the article is to identify deficiencies in VAT and excise taxation in the Eurasian space, in particular, when carrying out operations through duty-free shops, and to develop recommendations for their elimination. The authors have identified tax consequences for foreign goods when they are placed under the customs procedure of duty-free trade.  The methodology of the research is based on a systematic approach, which allows to identify the problems of indirect taxation of foreign trade in the EAEU when conducting transactions with foreign goods in the application of the customs procedure of duty-free trade. The study is designed to fill the existing gaps between theoretical ideas about the principle of neutrality of indirect taxation and practical analysis of the real state of the problem by comparing taxation conditions for goods produced within the EAEU and foreign goods. The necessity of establishing a zero rate of VAT on operations for the sale of goods through duty-free shops has been substantiated. Recommendations of the authors can be offered to the Eurasian Economic Commission for the implementation of the results obtained in the practice of indirect taxation to increase the competitiveness of goods created in the territory of the Eurasian economic space, compared with goods produced in the territory of other non-EAEU states.

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.