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.

Keywords: dividend taxation, budget efficiency, tax revenues, tax treatment of international companies, tax amnesty, foreign direct investments, offshore jurisdiction, BEPS Plan, preventing and countering tax base erosion and profit shifting, tax policy

Abstract: The subject of this research consists in the goals of economic security, which the government realizes through changes of the mechanism of payment and order of calculation of excise tax on petroleum. The author examines the evolution of goal priorities in ensuring economic security, accomplishment of which the government sets during changes of excise taxation. Special attention is given to not only the structuring of conclusions, but also carrying out calculation experiment – computational experiment of extrapolative open data of specific oil refineries, which allow judging on particular quantitative impact on the amount of excise taxes of the latest taxation changes. The quantitative assessment of the impact of tax changes on the amounts of excise are received on the basis of conducting a computational experiment, the data for which is collected through the method of extrapolation. The main conclusion lies in the statement that priorities of the goals of economic security in excise taxation of petroleum products were changing in accordance with the changes of the economic and sociopolitical situation. The main priority consisted in the tax security. Since 2011, environmental and technological safety moved to the forefront. Since 2015, the priority of economic security shifted again towards tax security, followed by sociopolitical, foreign economic and technological securities.  

Keywords: socio-political security, technological security, environmental safety, tax risk, tax security, economic security, excise, tax, foreign economic security, tax maneuver

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.

Keywords: import of services, EAEU, foreign companies, international trade, cross-border supplies, tax administration, VAT, export of services, Belarus, Kazakhstan

Abstract: The relevance of examination of the recycling fees is justified by the accumulated problems in the area of environmental protection measures and reprocessing of household and industrial waste in the Russian Federation. The ongoing “waste reform” produce substantial results, while the environmental problems results in strong social tension in the society. The subject of this research consists in the recycling fees, which are part of the current system of fiscal tax payments. The object is the relations established in withholding and redistribution of financial resources within the budget-tax system of the Russian Federation. Special attention is paid to the purposive nature of the accumulated funds, prompting research on the experience of latter years of the socialist economic system, the system of the young sovereign state of the Russian Federation, as well as modern experience of development and maintenance of budget. The scientific novelty of this research consists in the assessment of conducted transformations in the part of recycling fee collection, which on the one hand are aimed at systematization and universalization of the current system of fiscal tax payments, while on the other – at simplification of the mechanisms of collection and preservation of the purpose of payments. The main conclusion of the conducted research consists in the thesis that the current recycling fee collection, as well as the proposed new recycling fee collection within the structure of the Taxation Code of the Russian Federation, do not hold solution of environmental issues, instead being used predominately as a fiscal instrument of the revenue part of the budget.

Keywords: environmental protection, environmental tax, recycling fee, recycling, non-tax payments, fiscal non-tax payments, tax policy efficiency, tax policy, tax, fiscal system

Abstract: The subject of this research is the measure of the tax control for goods and services carried out in Canada. The object is the tax regulations of Canada. The article explores practical implementation of the principle of simplicity of administration in Canada. The study will address the issues of tax control for taxpayers, in particular the means of verification of authenticity of the information in the submitted declarations and the reasons for such checks. Additionally, we will selectively investigate alternative control methods in other countries. The goal of this research is to examine the practical implementation of the principle of simplicity of administration in Canada, as well as analysis of issues of tax control of taxpayers, particularly the ways of checking the validity of the information in the submitted declarations and the reasons for such checks. The work also assesses performance of some alternative control methods in other countries. The result of the analysis revealed that the control system for collection of taxes on goods and services in Canada is effective. The work of the Tax Agency of Canada brings certain tax revenues, despite the various problems with tax evasion and the shadow economy. Ways to check the validity of the information in the submitted declarations is done in such way that it minimizes the number of violations. The verification system is quite flexible and is constantly being improved, in particular using new methods of monitoring the accuracy of the information. We should also mention the legal regulation of control in Canada. The main source is the Act "On excise tax", which particularly stipulates the procedure of verification and validation. Other important sources are judicial precedent, as well as a number of internal instructions of the Tax Agency of Canada, which directly regulate the procedure of inspections. The main conclusions of the study consist in the assessment of the effectiveness of the tax law of Canada. Methods used by the tax Agency bring results, although require improvements and possible revision of the whole system of levying tax on goods and services.

Keywords: tax revenues, goods and services, simplification of the tax system, taxation, taxation Canada, tax, tax control, economy, methods of tax collection, declarations

Abstract: One of the negative qualities of shadow schemes is the fact that they lead to tax losses in the budget system of a country, since the non-observed economy is connected first and foremost with non-payment of taxes into budgets of various levels. This article is dedicated to the problem of assessment of dependence of non-observed economy upon the level of fiscal burden in separate sectors. The goal of the research consists in the development of proposal on reduction of the portion of non-observed economy in the gross value added of various sectors based on redistribution of fiscal burden by types of economic activity. The object of this research is the non-observed economy; the subject is the impact of fiscal burden upon the portion of non-observed economy in various sector. The following conclusions were made: the level of fiscal burden and portion on non-observed economy in gross value added are substantially differentiated by the types of economic activity; the size of fiscal burden significantly affects the portion of non-observed economy in each sector; the reduction of relative weight of non-observed economy in gross value added of separate sectors may be achieved through redistribution of fiscal burden by shifting it to sectors, in which the portion of non-observed economy is lower level and does not have strong dependence upon the level of taxation. The results of this research are presented in form of indexes of percent changes of the portion of non-observed economy in various sectors during reduction of fiscal burden by 1%.

Keywords: non-observed economy, sectors of the economy, transfer pricing, tax losses, tax evasion, fiscal burden, redistribution, management, gross value added, elasticity