Abstract: The subject of this research is the analysis of reasonability of increasing value-added tax rate under the conditions of Russian economic system. This is believed to be a very important step as a result of modern development trends of indirect taxation. In her article Andreeva provides the results of calculation of predicated VAT revenue gain by the consolidated budget of the Russian Federation if the tax rate is increased from 18% to 20% as well as evaluates consequences of this step for the government and taxpayers. The author offers her own method of prediction of expected VAT revenue amount that needs the use of such prediction methods as indexing and averaging-out. It has been discovered that generally there is reason to increase VAT rate because it will considerably increase bugetary revenues which will then have a good impact on the development of medicine, education and other socially-important branches. However, it is also neceassary to increase actual income of citizens, otherwise the growth of prices will result in decreasing demand for certain groups of goods. 

Keywords: inflation, GDP, tax revenue forecast, federal budget, tax rate, tax system, tax burden, VAT, indexing, indirect taxation

Abstract: In her research Stroiteleva defines the place of value-added tax in the sstructure of tax levies in modern Russia as well as discovers degree to which fiscal value-added tax potential has been realized in Russia's taxation system by comparing the share of value-added tax levies in the structure of Russia's federal budget as well as those of other developed countries (based on the example of a number of Organization for Economic Cooperation and Development states) in 2018. To solve particular research issues, the author has used the methods of analysis, indexation, grouping, selection, comparison and generalisastion, index method and other research methods. The author has also developed an advanced model of value-added tax administration using opportunities of digital transformation of Russia's economy. The model is meant to prevent value-added tax avoidance in the Russian Federation and to realize fiscal potential of value-addex tax in general. 

Keywords: tax yield, GDP, federal budget, modern Russia, tax liability, indirect taxes, tax administration, VAT, digitalization, federal tax

Abstract: The aim of the research is to discover nontraditional sources of financing economic entities that need funds at the initial stage of their functioning and thus to contribute to advanced development economy in the Russian Federation. The authors propose crowdinvesting to be one of such financial sources. The methodological basis of the research includes the theory of financies and problem-oriented approach that takes into account peculiar difficulties of financing search at the stage of start-up for economic entities of all sectors and forms of property. The research methods include dialectial, cause-and-effect and structural-logical analysis that allow to clarify theoretical aspects of crowdinvesting as a possible alternative source of financing small innovative enterprises in the Russian Fedation. The research results include the following: 1. definition of crowdinvesting as an initial source of financing innovative projects; 2. logically substantiated author's model of development of financial investment mechanism through crowdinvesting in order to encourage and develop innovation activity of economic entities. The results of the research are important for the development of availability of financial sources and implementation of new financial technologies that would attract more resources into innovation projects.

Keywords: investment attractiveness, attraction of financial resources, advanced development economy, sources of financing, innovative enterprises, crowdfunding platform, financial and investment mechanism, crowdinvesting, crowdfunding, borrowed resources

Abstract: The aim of the research is to analyze the mechanism of value-added tax refund out of the budgets of the Russian Federation as well as solutions of issues that may arise both by taxpayers and state. The global experience demonstrates that illegal compensation of value-added tax sums is a well-known and still unsolved issue in many countries. In her article Timoshina analyzes schemes for illegal VAT refund including that using the so-called 'one-day firm'. The research is based on the systems-structure and activity approach. The research methods used by the author include analysis, synthesis, systematization, grouping, presentation of data in tables and graphs. The analysis carried out by the author have defined actual areas for improving the mechanism of VAT deductions. As a result, the author offers areas for the development of automated VAT control system ASK-VAT2 aimed at prevention of illegal VAT refund by dishonest payers and decrease of tax risks of tax non-refund by honest taxpayers. 

Keywords: ASK VAT-2, one-day firm, bill of exchange scheme, illegal refund, cameral inspection, VAT refund, tax deductions, VAT, tax control, evasion schemes

Abstract: 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. 

Keywords: Trend component, Seasonality, Tax revenue, VAT, EXTRACTION TAX, Personal income tax, Income tax, Generating revenue, Distribution of taxes, Subsidies

Abstract: The subject of this research is the analysis of corporate property taxation process and determination of the main problems and relevant solutions. The author of the article examines such aspects of the topic as fiscal and regulative functions of corporate property tax in the Russian Federation. Kareeva performs evaluation of tax revenues from corporate property tax. She pays special attention to the analysis of changes in the tax law regarding property taxation and associated development trends. In her research Kareeva has applied such research methods as analysis of theoretical literature on the matter, analysis, statistical and graphical methods of data presentation. The database of the research includes Russian and foreign researches, printing media and Internet, stastistics and management statements provided by the Russian Federation state authorities. In her article Kareeva provides a description of property tax and describes associated problems and their solutions. As a result of the research, the author describes the main areas for improvement of corporate property tax, in particular, determination of the local status of the aforesaid tax in comparison to the land tax, definitions of immovable and movable property by the Tax Code of the Russian Federation, and recommendations on how to implement property tax and reinforce measures aimed at prevention of corporations' avoidance of tax and concealment of property. 

Keywords: Benefits, Tax regulation, Tax system, Budget, Changes in legislation, Immovable property, Tax status, Movable property, Property taxation, Property tax

Abstract: The object of the research is taxation of capital assets in the foreign states and Russia. The subject of the research is adjustments of VAT in relation to capital goods. The authors of the article analyze cases when adjustment of VAT is needed in relation to capital goods. They describe differences in calculation of VAT subject to adjustment as well as other associated differences in the EU countries and Russian Federation. They underline that the foreign states apply a special formula to adjust VAT for each year in particular. The authors also describe peculiar features of adjusting VAT for capital goods in Germany, Great Britain, and France. The basis of the research is the analysis of tax legislation, in particular, collection of VAT when adjusted to capital goods. The researchers have applied the following research methods: comparison, thematic review and synthesis, deduction, description and systems approach. The novelty of the research is caused by the fact that the authors have analyzed guidelines applicable in the European Union in general and a number of certain countries in particular such as Great Britain which has allowed to create a general scheme of collection of VAT for capital goods in the EU states. The authors also provide concrete examples of how to calculate VAT adjustments in relation to capital goods. The authors' special contribution to the topic is their determination of a number of elements of VAT adjustment in the EU countries that play an important role but have never been covered by the Russian VAT adjustment scheme.   

Keywords: Experience of countries, Adjustment, Proportional deduction, Non commercial purpose, Commercial purpose, Principles, Capital assets, VAT, Calculation formula, Form of transactions

Abstract: The subject of this research is the methodological peculiarities of imposing VAT in EAEU state members. The author of the article examines such elements of the tax as object of taxation, VAT-free operations, tax rates, and place of supply of goods or services. The researcher provides a more detailed analysis of the rules for determination of place of supply of goods or services within the EAEU protocol and Tax Codes of EAEU state members. She pays special attention to the influence of methodological differences in VAT calculation on market competition, fair trade provision and implementation of the Four Freedom Principle. The research methods include analysis and synthesis, table and graphic method of data presentation and especially the matrix mehod that allows to present a matrix of methodological differences in VAT exemption qualification. The main research results are the following: EAEU states' differences in what concerns determination an object of taxation and a list of VAT-free operations do not have a significant distorting effect on the mutual trade of these countries. Meanwhile, differences in determination of place of supply of goods or services and tax rates change import flows and violate the principles of free competition. At the end of the research the author offers areas of improvement of indirect taxation (in what concerns VAT) in the member states of the Eurazian Economic Union. 

Keywords: free trade, place of sale of services, tax rate, harmonization, object of taxation, EAEU, VAT, market competition, tax, principle of destination country

Abstract: 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. 

Keywords: movable property, tax in Moscow, property tax, state institution, budgetary organization, state budgetary organization, state property, property, taxation, real estate