Abstract: The subject of this research is the recently emerged form of tax administration in form of fiscal commissions on legalization of the tax base. Currently, taxpayers are summoned to the tax inspectorate by notification to provide clarification on transactions with problem counterparties. The author examines the existing normative framework for conducting such fiscal commissions, and concludes on the lack of legal certainty of such measures. Special attention is given to the typical mistakes of tax authorities in registration of the taxpayer’s summons to the commissions or in holding such commissions. The main conclusions lies in the theses on the lack of legal certainty of fiscal commissions, which requires making amendments to the current tax legislation. Along with the proposal supported by the author to establish the right of tax authorities to send information notice (reasoned opinion) to the taxpayers, the author believes that such form of preventive measures by the tax authority would be maintained in the future, which in turn requires to legislatively establish the actions of the taxpayer in response to the received reasoned proposal, similar to such mutual agreement procedures present in tax monitoring.

Abstract:  
The subject of this research is the decisions of the Constitutional Court of the Russian Federation pertinent to methodological questions of computation of the value added tax, namely the peculiarities of taxation of prepayments towards upcoming delivery of goods (execution of work, rendering services). The author examines the provisions of the Ruling of the Constitutional Court of the Russian Federation of 11.08.2018 No. 2796-O, which formulates the legal position on the question of establishing tax period essential for the buyer to restore the tax that was previously deducted for the transferred prepayment. Research methodology relies on the systematic analysis of tax legislation and established arbitration practice. Leaning on the conducted analysis of the provisions of tax legislation and decision of the Constitutional Court of the Russian Federation, it is determined that taxation depends on the economic activity of a taxpayer and is affected by multiple factors, which requires constant improvement of tax legislation. In conclusion, the author underlines the need for clarification of tax rules. The novelty of this work consist in proposal of the new algorithm for computation of the value added tax on prepayments, which would allow reducing efforts in maintaining tax records among taxpayers, as well as alleviate the risks for additional charge of tax and fines by fiscal authorities.
 

Abstract: The subject of this research is the peculiarities of calculation of value-added tax in receipt of budget subsidies. The author examines the condition for application VAT deductions by taxpayers-recipients of budget subsidies. It is also pointed out that according to positions of the tax law, taxpayer must restore taxes not previously subject to deduction in cases of receiving subsidization after purchase. Special attention is paid to the history of development of VAT tax legislation in receipt of budget subsidies, starting from 2011. Based on the conducted analysis of the provisions of tax legislation, the author determines a contradiction between the Section 6 of the Article 171 of the Taxation Code of the Russian Federation (TCRF), according to which  a deduction can be claimed during acquisition of main funds, regardless of the source of financing, and the Section 2.1 of the Article 170 TCRF, as well as Subsection 6 of the Section 3 of the Article 170 TCRF, which do not allow the taxpayer-recipient of the budget subsidies to use VAT deduction. The main conclusion of the conducted research consists in the need for changes of the tax norms. The scientific novelty lies in the proposal of new formulation of the Section 6 of the Article 171 of the Taxation Code of the Russian Federation so that the taxpayers who use the results of state investment activity would not have competitive advantage in form of VAT deduction.

Abstract: The subject of the research is the concept of unjustified tax benefit that is closely related to the tax evasion. Unjustified tax burden was introduced in the practice of tax authorities by Decision No. 53 of the Supreme Arbitration Court of the Russian Federation on October 12, 2006 and, according to teh author of the article, is a threat to the society. In this article Rusakova analyzes the problems arising in the process of proving the fact of taxpayers' being granted unjustified tax benefit. It is a result of the fact that the current tax legislation does not establish particular elements of taxpayers' treacherous behavior aimed at abusing tax rights. The author analyzes particular legal provisions associated with the concept of unjustified tax benefit. In the course of research and analysis of information and statistical data the author has used economic statistical methods. The research methodology is based on the systems analysis of tax legislation and arbitration case laws. As a result of her research, Rusakova offers to create the Institution of Tax Experts in order to preserve elasticity in the process of tax legislation application and avoidance of excessive tax risks for both taxpayers and tax authorities. The Institution should also develop theoretical and methodological recommendations that help to differentiate between treacherous tax evasion behavior and standard tax optimization.