Savina O.N., Nikitina D.P..
Tax Benefits and Tax Preferences: Their Differentiation
// Finance and Management. – 2016. – є 1.
– P. 117-127.
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Abstract: The article is devoted to the exploration of existing contradictions in attitudes and approaches to understanding tax incentive tools such as the "tax breaks" and "preferences" under existing legislation, as well as identifying problems, complicating the process of monitoring the use of tax credits and other tax incentives and tools to assess their effectiveness. Today there are not so many tools of tax incentives in the tax system of the Russian Federation. The main tools include tax benefits which efficiency assessment is confined to calculating budgetary losses for the government. Lately much has been said about tax preferences. However, often these concepts are treated alike. The authors attempt to distinguish these concepts. According to the authors, differentiation between these tax instruments will allow to make adjustments to the method of assessing their efficiency and to influence the quality of decisions regarding their prolongation. Using the methods of analysis and comparison, tax incentives have been divided into tax benefis and tax preferences. Particlar examples are provided. The authors conclude that there are no objective methods for assessing efficiency of tax incentives which would have been developed and fixed by applicable regional laws. The authors emphasize the need to improve existing methodologies and develop a single system of performance criteria for assessing not only tax benefits, but also tax preferences. The authors also suggest to clarify the definition of tax incentives set forth by the Tax Code as well as to fix the provision concerning tax preferences. According to the authors, this would allow to increase objectivity of their efficiency assessment.
Keywords: Tax policy, tools, import substitution, tax benefits, preferences, effectiveness evaluation, performance monitoring, incentives, tax regulation, technique efficiency
Grishchenko A.V. Nekommercheskie organizatsii v usloviyakh reformirovaniya nalogovoy sistemy Rossiyskoy Federatsii // Nalogi i nalogooblozhenie.-2014.-7.-C. 670-675. DOI: 10.7256/1812-8688.2014.7.12130.
Giraev V.K. Problemy nalogovogo regulirovaniya i stimulirovaniya ekonomiki Rossii // Nalogi i nalogooblozhenie.-2015.-4.-C. 277-288. DOI: 10.7256/1812-8688.2015.4.14604.
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Savina O.N., Malkova Yu.V. Monitoring effektivnosti sistemy nalogovykh instrumentov stimulirovaniya razvitiya innovatsionnoy ekonomiki v usloviyakh deystvuyushchego zakonodatel'stva i napravleniya ego sovershenstvovaniya // Nalogi i nalogooblozhenie.-2012.-4.-C. 24-34.
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Chesnokova L.A., Yashina N.I..
Problems and directions of perfecting the tax position of banks
// Finance and Management. – 2015. – є 3.
– P. 59-68.
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Abstract: The banking sector plays an important role in relations between tax agencies and tax payers – the role of a tax agent and a tax intermediary. According to the data of Russian statistic agencies, within the last 5 years, the country’s population’s tax competence increased from 2 to 3 times, depending on the region. More and more individual tax payers are starting to use their right for a tax rebate while paying personal income taxes into the budget. In this process, a bank plays the role of an “intermediary” between an individual and a tax agency, because direct transference of cash between them is not allowed. In such a situation, it is important for the bank to take into account the task risks that accompany the process of performing such a role.
The scientific methods used by the author are analysis and evaluation of Russia’s current tax legislation and banking and tax statistic data.
The main conclusions of the author are linked with his proposals of perfecting the legal status of banks in legal relations that have to do with taxes. Tax laws should take into account certain peculiarities of functioning of the banking sector, in particular, in their participation at the stock market, the ratability of credit operations with goods and services tax and the specificity of a bank’s intermediary activity as a participant of tax relations.
Keywords: tax risks, tax responsibility, standart, taxpayer, legislation, intermediary, taxes, bank, account, financial sector
Nalogovyy Kodeks Rossiyskoy Federatsii. Chast' 1 ot 31 iyulya 1998 g. є 146 Ц FZ: prinyat Gos. Dumoy Ros. Federatsii 16 iyulya 1998 g.: odobr. Sovetom Federatsii Ros. Federatsii 17 iyulya 1998 g. // Ros. gaz. Ц 1998. Ц 6avg.; Sobr. zakonodatel'stva Ros. Federatsii. Ц 1998. Ц є 31, st. 3824.
Nalogovyy Kodeks Rossiyskoy Federatsii. Chast' 2 ot 31 iyulya 1998 g. є 146 Ц FZ: prinyat Gos. Dumoy Ros. Federatsii 16 iyulya 1998 g.: odobr. Sovetom Federatsii Ros. Federatsii 17 iyulya 1998 g. // Ros. gaz. Ц 1998. Ц 6avg.; Sobr. zakonodatel'stva Ros. Federatsii. Ц 1998. Ц є 31, st. 3824.
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Prikaz Minfina Ђ
Yakimkina N.I., Kalanova N.A..
Prospects of development of the local taxation system in Mordovia
// Finance and Management. – 2015. – є 3.
– P. 69-81.
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Abstract: In this article, the author makes an attempt to outline the prospects of the development of the local taxation system in Mordovia (an autonomous republic within Russia). The subject of the analysis is local taxation as an integral sequence of dues and payments in Mordovia.
The article views the problems of today’s system of local taxation and analyzes the prospects of development of local taxes in Russia and, particularly, in the Mordovian republic.
The methodology used in the article is Russia’s Tax Code, as well as scientific publications and articles devoted to problems of local taxation in Russia in whole and the Republic of Mordovia in particular. The main conclusion of this article is a need for perfection of the local tax system.
Working out and implementation of a personal property tax according to the cadastral value may be considered a positive trend in the development of the local tax system. Inventory value of real estate items that was used before is an outdated method that used to be applied as early as 30 or 40 years ago. This method does not correspond with market economy and does not reflect the real current situation.
Tax payers will start to pay taxes according to new rules from 2016, in accordance with the outcomes of 2015. In regions where the authorities will make a decision to transfer to the new calculation of taxes, tax offices will orient on the cadastral value.
Keywords: local tax , land tax , individuals, property tax, taxation, budget, tax policy , tax system, real estate tax, legal entity
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GOST 7.1-2003 Nalogovyy kodeks Rossiyskoy Federatsii (chast' pervaya) ot 31.07.1998 є 146-FZ (NKRF) [Elektronnyy resurs]: (s izm. i dop.) // Garant [saytinform.-pravovoy kompanii]. Ц [M., 2010]. Ц Rezhim dostupa: http://www.garant.ru/ . Ц Zagl. s ekrana.
Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federatsii na 2013 god i na planovyy period 201
Value Added Tax in the System of Customs Payments in the Russian Federation
// Finance and Management. – 2015. – є 1.
– P. 34-43.
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Abstract: Abstract. The article substantiates the need to delimitate the customs legislation and tax legislation. The subject of the study is related to the regularities associated with customs payments. The author notes that customs payments represent the totality of customs duties and customs fees. The list of customs payments should be specified in the customs legislation, namely in the Customs Code of the Customs Union and the Federal Law of 19 November 2010, and the list of taxes should be included in the tax law (the RF Tax Code). The methods applied by the author in the course of investigation - comparative legal method, analysis and synthesis – make it possible to formulate the following conclusions. Customs law and tax law are independent branches of the legislation; they include a set of normative legal acts with a different legal force; they are designed to regulate customs and tax relations (customs legislation and tax laws, respectively). Customs payments shall be governed by the provisions of customs legislation. The VAT should be excluded from the list of customs payments.
Keywords: Tax code of the Russian Federation., customs regulation, customs union, customs Code, taxes, Russian Federation, customs payments, customs duties, customs legislation, tax relations
Tamozhennoe pravo: Uchebnik dlya studentov vuzov. 5-e izd., pererab. i dop. / Pod red. M.M. Rassolova, N.D. Eriashvili. M.: YuNITI-DANA, 2010.
Galuzo V.N. Konstitutsionno-pravovoy status Rossii: problema imenovaniya go-sudarstva // Vestnik Moskovskogo universiteta MVD Rossii. 2010. є 5. S. 119-123.
Nalogovoe pravo: Uchebnik / Pod red. E.Yu. Grachevoy, O.V. Boltinovoy. M.: Pro-spekt, 2014. S. 158, 316, 317.
Nalogovoe pravo: Uchebnik dlya bakalavrov / Otv. red. E.Yu. Gracheva, O.V. Boltino-va. M.: Prospekt, 2015. S. 158, 291, 292.
Nalogovoe pravo: Uchebnik dlya studentov vuzov. 5-e izd., pererab. i dop. / Pod red. I.Sh. Kilyaskhanova, A.M. Bagmeta, M.E. Kosova. M.: YuNITI-DANA, 2015. S. 166, 167.
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Trost'yanskiy S.N. Nalogi i nalogooblozhenie (sistema nalogov v Rossiyskoy Federatsii i sub'ekty nalogovykh otnosheniy): Kurs lektsiy. M.: MISiS, 2012. S. 57.
On Introduction of Institute of Tax Monitoring into Russian Laws
// Finance and Management. – 2014. – є 2.
– P. 46-52.
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Abstract: During the whole period of while the post-soviet taxation system has existed in the Russian Federation (which results in significant tax income from the business operations of commercial business entities), the question of preliminary analysis by business entities of tax risks has become especially important. The taxpayer seeks to determine the tax base as precisely as possible, especially if it is anticipating carrying out complex transactions, purchase of assets or reorganization of business. In order to provide information help and support for the taxpayers in relation to the correct calculation and timely payment of taxes into the budget of the Russian Federation, the institute of tax monitoring has been introduced on the legislative level. The methodological basis of this research is the combination of general scientific and specific methods of research into the objective social and legal reality in the area under study: methods of analysis, synthesis, systematization and generalization, formal logic. The article examines and analysis the most important aspects of application of the legislative rules of the Russian Federation related to tax monitoring.
During the research process, based on the analysis of law, the conditions for entering into the tax monitoring agreement and the positive role and function of such agreement in the operation of a business entity were defined. The conclusions made in this article may be useful for law enforcement authorities, undergraduate and graduate students, and for all those interested in jurisprudence, tax consultancy and tax administration.
Keywords: taxes, charges, law, tax monitoring, information support, taxpayers, tax authorities, audits, offences and crimes, responsibility
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