Tax administration
Reference:
Tipikina V.A., Bondarev M.A.
On the issue of determining the actual tax liabilities in transactions with "high tech" companies
// Taxes and Taxation.
2024. № 5.
DOI: 10.7256/2454-065X.2024.5.71685 EDN: CFCAPP URL: https://en.nbpublish.com/library_read_article.php?id=71685
Abstract:
The article is devoted to the issues of improving the methodology for determining valid tax liabilities (BOTTOM) in transactions with "high tech" companies. It is noted that due to the increase in the number of "high tech" companies, the question arises not only of the control of their chain of exchange of goods/works/services, but also of determining the rules for calculating the taxes. In this regard, the aim of the article is to develop a methodology for determining the tax liabilities when identifying transactions carried out with "high tech" companies based on an analysis of existing judicial practice. The object of scientific work is a set of socio-economic relations that arise in the process of determining the BOTTOM. The subject of the study is the methodology for determining the actual tax liabilities (BOTTOM) in transactions with "high tech" companies. The research methodology is based on the use of tools and methods for the analysis and synthesis of judicial practice, tabular and graphical methods of data visualization. The scientific novelty of this study lies in the adaptation of the general conceptual methodology for determining the actual tax obligations of Tikhonova A.V. in relation to such a type of tax schemes as a transaction with high tech companies. In the end of the article, transactions with "high tech" companies were classified, the basic method of calculating the BOTTOM for each of the types of transactions considered was determined, the main risk markers of tax evasion schemes in transactions with "high tech" companies were identified, and measures of the tax authority to prove the fact of participation of a "high tech" organization in the transaction were formulated. Thus, the article has meaningful practical significance and will be useful to a wide range of specialists from both tax authorities and consulting organizations.
Keywords:
Tax evasion, Personal income tax, Transport tax, Unjustified tax benefit, Property tax, Income tax, Valid tax liabilities, Calculation method, The actual method, A technical company
SPECIAL TAX REGIMES
Reference:
Pianova M.V.
On taxation of small business in the context of integration of new regions
// Taxes and Taxation.
2024. № 5.
P. 1-20.
DOI: 10.7256/2454-065X.2024.5.71555 EDN: NOPCPB URL: https://en.nbpublish.com/library_read_article.php?id=71555
Abstract:
The subject of the study is the mechanism of tax support for small businesses from the perspective of successful adaptation of taxpayers of southwestern subjects to the tax conditions of the Russian Federation. The paper examines the peculiarities of taxation of small businesses in the Donetsk and Lugansk People's Republics, Zaporizhia and Kherson regions, identifies some specific features of the development of small business in regions with high-risk conditions of activity. The hypothesis is formulated that changes in tax legislation regarding the simplified taxation system, which come into force on 1.01.2025, may be extremely negative for the absolute majority of taxpayers in the analyzed regions. The author focuses on the need to introduce temporary norms aimed at maintaining the level of tax burden of small businesses, even in conditions of low budget provision of new subjects of the Russian Federation, along with traditional methods of scientific analysis, such methods as a retrospective analysis of the development of small businesses; analysis of forms of statistical tax reporting of the Federal Tax Service of Russia; elements of the modeling method – for forecasting the performance indicators of taxpayers and the tax burden in the event of changes in tax legislation In the course of the study, the following tasks were solved and the relevant conclusions were formulated: - the dynamics of the number of small businesses in the southwestern regions of the Russian Federation is analyzed; it is determined that the growth rate of the number of taxpayers significantly exceeds the national average, while almost 80% of taxpayers belong to micro-businesses; - the specifics of taxation of small businesses in new territories and its impact on the level of tax burden are studied taxpayers. It has been revealed that the tax burden of SMEs in the new subjects of the Russian Federation is significantly lower than in regions with a comparable level of "subsidization" due to the introduction of reduced regional tax rates and a reduced tariff of insurance premiums; - assumptions are formulated that the new norms of the Tax Code of the Russian Federation regarding taxpayers of the USN may be the reason for a significant increase in the tax burden of small businesses; - separate recommendations have been formulated on the introduction of temporary tax measures that ensure the preservation of the tax burden and promote integration processes.
Keywords:
tax burden, tax incentives, new subjects of the Russian Federation, small entrepreneurship, tax potential, micro business, special tax regimes, integration of new territories, new regions, small business