Mitin D.A. —
Assessment of the potential indicative excise rate for filter cigarettes in the EAEU
// Taxes and Taxation. – 2023. – ¹ 3.
– P. 47 - 61.
DOI: 10.7256/2454-065X.2023.3.40703
URL: https://en.e-notabene.ru/ttmag/article_40703.html
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Abstract: The article evaluates the compliance of the EAEU member states with the provisions of the Agreement on the principles of conducting tax policy in the field of excises on tobacco products in the member states of the Eurasian Economic Union (hereinafter referred to as the EAEU), and also assesses the potential indicative excise rate for filter cigarettes in the EAEU for 2029.
The subject of the study is the excise rates for filter cigarettes in the EAEU member states.
The purpose of the study is to assess the prospects for the EAEU member states to achieve the level of the indicative rate established by the Agreement on the Principles of Conducting Tax Policy in the Field of Excises on Tobacco Products in the EAEU for 2024 and to develop proposals for the level of the indicative rate for the future period and a general model for its formation.
The methodology of the work is based on the general logical and empirical methods of research, which, in the face of limited data, make it possible to calculate the potential excise rate for filter cigarettes in the EAEU member states for 2029.
It is shown that the current model of establishing an indicative excise rate for filter cigarettes based on the euro needs to be changed due to the significant volatility of the national currencies of the EAEU member states. Factors that can influence the desire of countries to continue the policy of systematic increase in excise rates on filter cigarettes are also highlighted. The recommendations obtained as a result of the study can be used by the competent authorities of the EAEU member states when setting the indicative excise rate for filter cigarettes for future periods.
Mitin D.A. —
Improving models of Tax Administration of digital Companies' Income from Commercial Activities on the Territory of the Russian Federation
// Taxes and Taxation. – 2020. – ¹ 6.
– P. 14 - 25.
DOI: 10.7256/2454-065X.2020.6.33715
URL: https://en.e-notabene.ru/ttmag/article_33715.html
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Abstract: In the article, the author examines the problems of taxation of income of foreign digital companies faced by the tax administrations of the countries of the world, including the Russian Federation.
The subject of the study is modern models of income taxation of foreign digital companies operating in Russia and the world.The purpose of the article is to develop new approaches to the tax administration of the income tax of foreign digital companies in the Russian Federation, both for the long term and to ensure the fiscal interests of the country in the near future.
Within the framework of the article, the author examines the modern concept of a permanent representative office of a foreign company, and also highlights the reasons why this concept is not applicable to organizations engaged in e-commerce. The author also gives an assessment of the feasibility of introducing a digital tax in Russia.
 The scientific novelty of the work is expressed in the concept of the formation of a permanent representative office of a foreign digital company developed by the Author, as well as in proposals for its introduction into the tax system of the Russian Federation.
In addition, the author gives recommendations on the introduction of a digital tax in Russia, develops the main elements of the proposed tax, such as: the object of taxation, the tax base, the tax rate, the tax period and tax benefits for this tax.
Also, in order to assess the feasibility of introducing a digital tax by the Author in the conditions of limited open analytical data on cross-border e-commerce in Russia, an assessment of the economic effect for the country from the introduction of this tax is given.
Mitin D.A. —
Improvement of the current model of e-commerce tax administration in the Russian Federation
// Taxes and Taxation. – 2020. – ¹ 5.
– P. 1 - 17.
DOI: 10.7256/2454-065X.2020.5.33517
URL: https://en.e-notabene.ru/ttmag/article_33517.html
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Abstract: The article is devoted to the problems faced by the tax authorities of the Russian Federation in the tax administration of e-commerce, and possible ways to solve them. The subject of the study is approaches to improve the current model of tax administration in the Russian Federation.The purpose of the article is to describe the new approaches and methods developed by the Author, the use of which can contribute to improving the effectiveness of the e-commerce tax administration model in the Russian Federation.
Within the framework of the article, the author highlights the features of e-commerce, which currently do not allow tax authorities to apply existing models of tax administration. Taking into account the highlighted features, the author formulated proposals for the creation of an automated multifactor model of e-commerce tax administration using Blockchain technology. The scientific novelty of the work is expressed in the development of fundamentally new, previously unused approaches to the tax administration of e-commerce.
One of such approaches is the use of the risk matrix of transactions on the accounts of individuals for the purposes of tax administration of e-commerce in the B2C segment. This matrix allows you to verify the reports submitted by organizations engaged in e-commerce, as well as to identify individuals engaged in entrepreneurial activities without registration.
Also, the article formulates proposals for the introduction of a model of tax administration using online platforms, through which the bulk of e-commerce currently occurs.
In addition, the article reflects proposals for the development of the existing model of electronic document management, allowing tax authorities to introduce smart contract technologies, which are an integral part of the Blockchain network, into the process of tax administration.