Abstract: Identification of ways to reduce tax arrears is relevant in all countries of the world, since no country in the world can completely eradicate it and various measures are being taken to reduce it (voluntary and compulsory).
In Russia, the issues of reducing tax and fee arrears are particularly relevant, since in a number of subjects of the Russian Federation the amount of tax and fee arrears is growing annually. As an example for a detailed study on this topic, the author considers such a subject of the Russian Federation as the Republic of Dagestan.
The results of the study revealed that, despite the fact that measures aimed at reducing tax arrears are being implemented in the Republic of Dagestan, the amount of taxes and fees owed to the budget system of the Russian Federation continues to be significant (in the Republic of Dagestan, its amount is up to 25% of its own budget revenues) and recommendations for the implementation of measures aimed at reducing it in modern conditions.    The article discusses the directions for reducing tax arrears, suggests the implementation of measures aimed at improving the quality of tax administration and the effectiveness of forms and methods of tax control, increasing the level of debt collection, preventing the possibility of tax evasion, the use of a set of measures to recover tax debts, in accordance with the Tax Code of the Russian Federation, including with the participation of tax, law enforcement and judicial bodies, as well as creating favorable conditions for the development of small and medium-sized businesses, expanding the tax base, increasing investment activity and stimulating economic entities to obtain the status of a law-abiding taxpayer.

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.

Abstract:  
This article examines the peculiarities of the system of tax planning on the macro level in the current context. The key task of tax planning and forecasting consists in determination for a specified period of economically substantiated and precise volume of tax revenue into the budget. The author explores the problems of forecasting of tax revenue, indicating the priority vectors for their overcoming. Particular attention is paid to the method of determination of tax potential of the regions. Analysis is conducted on the indexes of tax revenue in to the budgetary system of the Russian Federation (on the example of the Republic of Dagestan). The author makes recommendations on improving the methodology of determination of tax potential in accordance with macroeconomic indexes affecting the size of the taxable base. The conclusions are formulated on increasing the performance of the system of planning and forecasting of tax revenue on the macro-level by main federal taxes into the budgetary system of the Russian Federation in today’s reality.
 

Abstract: This article argues the need for enhancing the role of tax policy in regulation of the activity of small businesses with consideration of the nuance of their functioning. Research is conducted on the efficiency of regional tax policy in application of special taxation regimes, proposing vectors of its improvement. The author explores the practice of application of small business taxation in the Republic of Dagestan. Special place in the article is given to the methods of tax incentivizing of small business in priority economic sectors (production and scientific). Based on the analysis of the process of implementation of special regimes of taxation of small businesses, the author substantiates a set of scientific practical recommendations on their improvement on the regional level under current conditions of the Russian Federation (on the materials of the Republic of Dagestan). The author also suggests application of differentiated approach towards tax rates on the regional level by a simplified taxation system, establish the value of potential expected income of entrepreneurs in implementation of patent system of taxation based on profitability of separate types of activity, as well as increase the quality of tax administration and forecasting of tax inflow. Moreover, the article proposes introduction of additional measures that would allow preventing violations of tax legislation by small businesses.

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. 

Abstract: The aim of this research is to define areas for improving the role of local taxes in the development of the revenue side of local budget under modern conditions. The subject of the research is the peculiarities of local taxation system and the fiscal role of local taxes in the development of local budget revenues. The author analyzes modern issues and prospects for the development of local taxation. The author focuses on the role of local tax privileges in the development of the revenue side of local budgets (the case study of the Republic of Dagestan). The authors analyzes the structure and tax basis for the property of physical entities and land tax during the period since 2015 till 2017 (the case study of the Republic of Dagestan). The research is based on the use of general research methods (observation, logical anlaysis, economic analysis, integrated approach and analogy) as well as special research methods and procedures (comparision and generalisation, selection and grouping). As a result of the research, the author gives recommendations on how to improve the local taxation system including raising efficiency of tax priveleges. Moreover, the author suggests measures aimed at collectability of local taxes including increasing efficiency of tax administration and reduction of the amount of local tax payable. Based on the results of the research, the author gives recommendations aimed at improvement of the local taxation system and increasing the role of local taxes in the development of the revenue side of local budgets under modern conditions. 

Abstract: The subject of the research is the efficiency of on-site inspections and the main areas of improvement at this stage. The authors examine factors that influence the efficiency of tax inspections and guarantee the accurate performance of the taxation control system. The authors define the most important indicator of inspection efficiency. This is the productivity of a tax inspection that depends on the quality of the methods applied by tax inspectors during inspections. The authors emphasize the need to create an efficient system of taxpayer selection, perform in-depth pre-inspection analysis and implement improved software products that allow to make the most of limited resources of tax inspection and to significantly increase the volume of tax revenues into the budgets of all levels. The analysis of on-site inspection efficiency was based on general research methods (observation, logical analysis, economic analysis, complexity, analogy) and special research methods (comparison and generalisation, selection and grouping). The authors' contribution to the topic is their recommendations on how to improve efficiency of on-site tax inspections based on the analysis of their results, in particular, the amount of additional tax charges based on the result of on-site inspections in the consolidated budget of the Russian Federation including that at the regional level. The authors analyze the productivity of on-site tax inspections, changes in their number, debt in tax revenues for the Russian Federation treasury and constituent budget including tax payable added as a result of on-site tax inspection at the regional level (the case study of the Republic of Dagestan). 

Abstract: The subject of the research is the mechanism of corporate profit taxation and improvement of the fiscal and regulating functions of tax at the  modern stage. The author of the article examines particularities of implementation of such mechanism as well as fiscal and regulating functions of profit tax and proves the need to improve the mechanism of this tax including that for the purpose of encouraging investment activity. The author's contribution to the topic is that she makes recommendations aimed at improving the mechanism of corporate profit taxation and increasing its regulating function under the current conditions of the Russian Federation. In the course of the research the author has used such general research methods as induction and deduction, synthesis, comparative analysis, and special research methods such as sample and grouping. The author carries out an analysis of corporate profit tax revenues into the consolidated budget of the Russian Federation over the period since 2014 till 2016 and describes particularities of profit taxation in the Republic of Dagestan. The author makes recommendations on how to improve the mechanism of corporate profit taxation including that for the purpose of encouraging investment activity. The author pays special attention to analysing the procedure for carrying out the depreciation policy and the mechanism for granting tax preferences and makes recommendations on how to reform those at the modern stage of Russia's development. 

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.

Abstract: 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. 
 

Abstract: The subject of the research is the system of mineral extraction taxation, problems and prospects for its development. At the modern stage relations in the sphere of raw materials and oil and energy resources are growing especially important because they make a significant influence on the economic growth of the state. The author of the present article pays special attention to the state tax policy in the sphere of mineral extraction taxation. The author examines such aspects of the topic as the need to improve efficiency of the mineral extraction taxation system and to encourage measures aimed at restoring mineral resources in particular branches of economy. The research of the practice of collecting mineral extraction tax was based on the use of general research methods (observation, logical analysis, economic analysis, complex analysis and analogy) as well as specific research methods and procedures (comparison and generalization, selection and grouping of data). The author offers recommendations on how to improve the mineral extraction taxation system under modern conditions. The author analyzes the dynamics of tax revenues from mineral extraction taxes into the Russian Federation budget and defines the main factors that influence the collectability of the aforesaid tax. The author's contribution to the topic is her recommendations on how to review the mineral extraction taxation system and distribute mineral extraction revenues between chains of the budgetary system as well as to shift the emphasis to the taxation of rent revenues and implementation of measures aimed at increasing efficiency of tax authorities' supervisory activities, etc. The author's contribution to the research is also her recommendations aimed at developing the rational system of mineral extraction taxation and increasing efficiency under modern  Russian conditions.