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.  

Keywords: areas of territorial development, territories of advanced development, preferential tax regimes, special economic zones, complex tax instruments, tax incentive, subsidies, industrial clusters, free economic zones, free port

Abstract: This article describes the control methods of taxation authorities over transaction prices. It is assumed that transaction prices is market-based; however, in case of conclusion of transaction between interdependent parties, there is a risk of manipulation of costs for the purpose of minimization of tax consequences. According to the Tax Code of the Russian Federation, the central office of the Federal Taxation Service of Russia is authorizes to verify costs in the controlled transactions. The territorial taxation authorities, in turn, exercise control over the prices of all other transactions between interdependent parties that do not fall within the competence of the central administrative office, although they are not legislatively empowered. The article analyzes case law pertinent to the controlled transactions, as well as uncontrolled transactions concluded between interdependent parties. In the disputed on controlled transactions, the key questions consists in appropriateness of the selected pricing method. In uncontrolled transactions between interdependent parties, tax control over transaction prices is exercised by the territorial taxation authorities within the framework of the doctrine of “unreasonable tax benefit”. At the same time, the very fact of transaction conclusion between interdependent parties does not constitute a violation of law. It is necessary to establish a set of factors confirming that by means of price manipulation a taxpayer is capable of achieving unreasonable tax benefit. The conclusion is made that taxation authorities audit all prices in the transactions between interdependent parties in every instance. The courts dealing with disputes between taxpayers and taxation authorities support the position of taxation authorities. To minimize their risks, taxpayers must consider the trends in law enforcement practice.

Keywords: tax audits, price manipulation, pricing methods, market prices, transfer prices, interdependent entities, Controlled transactions, unjustified tax benefits, underreporting profits, tax disputes

Abstract: The object of this research is the legal relations associated with compensation for damage caused by unlawful decisions, actions (or inactions) of taxation authorities and their officials. The subject of this research is the arbitration practice with regards to compensation for damages inflicted by taxation authorities. Attention is paid to the established trend of the dismissal of claims on compensation for damages worded as “the expenditures of plaintiff are referred to regular business activity”.  Analyzing the emergence of term “regular business activity” in the Russian legislation and evolution of the corresponding norms, as well as acts of interpretation of the supreme courts, the authors attempt to determine the normative grounds of using the aforementioned constructs in the tortious relations. The conclusion is made that within law enforcement practice has established a trend to justify the refusal in compensation for damages inflicted by taxation authorities attributed incurred expenses as part of “regular business activity”. The authors criticize such approach as normatively unsubstantiated.  

Keywords: wrongful acts, responsibility of the public subject, violated right, loss, court costs, tax authorities, ordinary business activities, damage claims, arbitrage practice, government authorities

Abstract: The subject of this research is the competences of taxation trainees, obtained in the course of new generation educational programs. The object of this research is the elements of educational process, including the content of curriculum, competence formation maps, scientific research revealing various tasks in the area of tax consulting and taxation. Articulation of one of the relevant task is associated with the following: inclusion to educational process of the category of “competence” and structuring curriculum based on goal of formation of the key professional competences requires elaboration of the system of interdependent methodological units (a complex of curriculum, map of competence formation stages, and professional actions of the future specialist). The scientific novelty consists in composing the map of professional actions of a specialist that describes the competences on application of the norms of tax legislation and repayment to budget; determination of the role of scientific problems pertinent to the development of tax system and taxation among the most demanded scientific directions in qualification papers of the bachelors; suggestion of the algorithm of examination of crucial aspects of taxation with consideration of the policy taxation authorities and courts that allows obtaining professional competencies in prevention of tax disputes.

Keywords: value added tax, tax dispute, tax legislation, professional educational standard, competence, tax control, tax consulting, taxation, corporate property tax, special tax regime

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.

Keywords: UGAIC, ASC VAT-2, AIS Tax-3, automated information system, electronic service, information technology, tax relations, social network, tax administration, convenience of taxation