FEDERAL TAXES AND LEVIES COLLECTED FROM ORGANIZATIONS
Reference:
Tikhonova A.V.
Improving excise taxes on "harmful" products taking into account their effects
// Taxes and Taxation.
2024. № 4.
DOI: 10.7256/2454-065X.2024.4.71581 EDN: RNXJZN URL: https://en.nbpublish.com/library_read_article.php?id=71581
Abstract:
The article is devoted to a relevant area of tax science – strengthening the effects of excise taxes on alcoholic, tobacco products and sugar-containing beverages. In particular, the article is devoted to the fiscal, price, redistributive and consumer effects of excise taxes, which is the subject of the research. The topic of the study corresponds to the modern vector of the tax policy of the Russian Federation. The object of the study is economic relations that develop in the process of excise taxation of certain goods in Russia. In the work, the author gives a statistical assessment of the effects of excise taxes in Russia according to the Federal Tax Service, Rosstat, UN and WHO for the period from 2006 to 2023. In addition, the effects of excise taxation of "harmful" products in certain countries are presented: in the countries of the European Union, Australia, Belgium, China (Hong Kong), Brazil. In the work, the method of bibliographic analysis was used to analyze foreign experience. The results of Russian practice are assessed using the analysis of dynamic series and correlation analysis. The scientific novelty of this study consists in the development and substantiation of proposals for improving tax policy measures in the field of excise taxes on food and beverages aimed at enhancing their effects in the current economic conditions. Specific practical recommendations for the introduction of excise taxes on non-alcoholic beer and beverages made with artificial sweeteners have been developed. Based on open data, an estimated fiscal effect has been estimated. The study has a significant limitation, since it does not provide an assessment of other economic, social and cultural factors affecting the consumption of "harmful" foods and beverages.
Keywords:
consumption taxes, budget tax revenues, fiscal function, sugar-sweetened beverages, consumption structure, tobacco products, alcohol, indirect taxes, healthcare financing, tax efficiency
Tax administration
Reference:
Balakin M.S.
Improving the mechanism of tax administration of VAT benefits in the context of digitalization
// Taxes and Taxation.
2024. № 4.
P. 1-16.
DOI: 10.7256/2454-065X.2024.4.70620 EDN: ZOGGGY URL: https://en.nbpublish.com/library_read_article.php?id=70620
Abstract:
The article explores the issues of improving the mechanism of tax administration of value added tax (VAT) benefits in the context of digitalization. The purpose of the study is to develop an improved control system for the use of VAT tax benefits, taking into account the digitalization of the process of consolidating taxpayer data, in order to increase the efficiency and transparency of tax administration. The object of the study is VAT tax benefits, and the subject is the mechanism of tax administration of these benefits in the context of digitalization. The paper describes the features of VAT taxation, the process of tax administration in the Russian Federation and the historical context of the formation of a system of control over the use of VAT tax benefits. The main focus is on the existing control system and proposed improvements, including the creation of a centralized platform for collecting and analyzing information about taxpayers, as well as automating the processes of confirming the eligibility of tax benefits. The article offers a number of recommendations, including the unification of the list of documents, standardization of documents forms, changes in the VAT declaration and the regulation of the rules governing the rights of taxpayers to refuse to apply the VAT tax benefit. These measures are necessary for the full implementation of the developed control system and can contribute to improving efficiency. The proposed system of control over the use of VAT tax benefits, including digitalization of the process of consolidating taxpayer data, can make significant improvements in VAT tax administration, bringing it to a new level of efficiency and transparency. Creating a centralized platform for collecting and analyzing information about taxpayers, as well as automating the processes of confirming the eligibility of tax benefits, will allow the tax service to significantly reduce the need for manual documentation requests from enterprises, which will reduce the administrative burden for both the tax service and taxpayers. In addition, the introduction of a control system based on consolidated data will improve interaction between various government agencies, contributing to digitalization and optimization of tax processes. This step is an important stage in the formation of tax administration 2.0 and is necessary for the subsequent transition to more advanced forms of administration that ensure increased efficiency, transparency and fairness of the tax system as a whole, which will contribute to accelerating economic growth in the Russian Federation.
Keywords:
digitalization of the economy, digitalization of tax benefits, digitalization, tax benefits, the mechanism of tax administration, value added tax, tax administration, VAT, Economy, tax