Identification of priority mechanisms for tax regulation of individual entrepreneurs by the method of laboratory experiment
// Finance and Management. – 2023. – № 2.
– P. 37-51.
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Abstract: One of the national goals of Russia, the implementation of which is scheduled for 2030, is to reduce the level of poverty by half - to 6.6% of the population, or by 9.5 million people. A significant source of poverty reduction is the development of individual entrepreneurial initiatives and the promotion of self-employment. This circumstance determined the purpose of this study - to identify the importance of individual fiscal factors in starting one's own business and developing entrepreneurship. As a methodological basis of the article, a laboratory experiment was used, conducted in a student environment and additionally tested on existing entrepreneurs and self-employed. The paper describes the results of a laboratory experiment, which is aimed at determining the priority mechanisms for tax regulation of individual entrepreneurs. The scientific novelty of the research is presented in two directions. 1. Improved methodological approach to the implementation of laboratory experiments in the tax area. In particular, the objectivity of the results obtained from the data of the student sample is substantiated. 2. Priority areas of tax incentives for entrepreneurial initiatives have been identified. The Government of the Russian Federation, the Ministry of Finance and the Federal Tax Service of the Russian Federation, the Ministry of Economic Development of the Russian Federation, other interested bodies of state power and administration can use the results of the study in determining ways to develop the tax policy of the Russian Federation in terms of improving the taxation of individual entrepreneurship.
Keywords: business, the tax burden, behavioral economics, entrepreneurship, tax incentives, PIT, tax holidays, laboratory experiment, experimental economics, questionnaire
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Research report "Application of the methodology of tax experiments in the educational process to determine the optimal level of tax burden on individuals." 2021 Financial University. 106 p. Registration number CITIS 221070600060-0
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Comparative Analysis of Property Tax in the Countries of Central Asia
// Finance and Management. – 2016. – № 2.
– P. 1-21.
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Abstract: Having gained their independency, Central Asian CIS countries faced the need to develop their own taxation systems. Property tax is one of the new taxes which development and implementation has been accompanied with political, social and technical problems. The present article continues the series of researches devoted to the comparative analysis of the main components of property tax in the countries of the former Soviet Union. Criteria for the comparison anaysis included the basic principles of taxation specified and completed by the author for property tax. The methodology of the research is based on the analysis of effective legislative documents regulating the development and administration of property tax in the countries of the Central Asia as well as the summary and systematization of the results. The main result of the research is the description of differences in the methods of taxation of property in the countries of Central Asia and the levels of conformity of methods used in these coutnries to the basic and complementary principles of property taxation offered by the author. In addition, the author also describes directions for improving methods of property taxation in the aforesaid countries.
Keywords: tax code, Central Asian CIS countries, subject of taxation, object of taxation, principles of property taxation, basic principles of taxation, tax model, taxable income, tax exemptions, property tax
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Nalogovyy Kodeks Respubliki Kazakhstan // Sayt nalogovogo komiteta Ministerstva finanov Resspubliki Kazakhstan. URL: http://www.salyk.gov.kz/ru/taxcode/pages/default.aspx (data obrashcheniya: 05.12.2015).
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Comparative Analysis of Property Tax in Transcaucasus Countries
// Finance and Management. – 2016. – № 2.
– P. 22-37.
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Abstract: Having gained their independency, Transcaucasus countries faced the need to develop their own taxation systems. Property tax is one of the new taxes which development and implementation has been accompanied with political, social and technical problems. The present article continues the series of researches devoted to the comparative analysis of the main components of property tax in the countries of the former Soviet Union. Criteria for the comparison anaysis included the basic principles of taxation specified and completed by the author for property tax. The methodology of the research is based on the analysis of effective legislative documents regulating the development and administration of property tax in Transcaucasus countries as well as the summary and systematization of the results. The main result of the research is the description of differences in the methods of taxation of property in Transcaucasus countries and the levels of conformity of methods used in these coutnries to the basic and complementary principles of property taxation offered by the author. In addition, the author also describes directions for improving methods of property taxation in the aforesaid countries.
Keywords: basic principles of taxation, principles of property taxation, object of taxation, subject of taxation, Transcaucasus countries, tax code, tax model, taxation base, taxable income, tax exemptions, property tax
Nikitkova U.O. Ob effektivnosti praktiki mestnogo nalogooblozheniya // Nalogi i nalogooblozhenie. - 2013. - 12. - C. 877 - 884. DOI: 10.7256/1812-8688.2013.12.10238.
Nikitkova U.O. Ob optimizatsii predostavleniya nalogovykh l'got po imushchestvennym nalogam // Nalogi i nalogooblozhenie. - 2013. - 11. - C. 825 - 833. DOI: 10.7256/1812-8688.2013.11.10243.
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Practical aspects of taxation of personnel’s incomes
// Finance and Management. – 2015. – № 2.
– P. 63-80.
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Abstract: In the early 1990s, a tax system was introduced in Russia which included a personal income tax and payments into social non-budgetary funds, collected from incomes of employees. From the very beginning, the similarity of the subjects of taxation in the terms of wages and other incomes of the personnel became a linking element between these taxes, which enables to view these payments within the framework of a separate sphere – taxation of the personnel’s incomes that regularly undergoes changes. Large-scale reforms have been carried out in order to ensure the effectiveness of collection of personal income taxes and required premiums. Draft laws concerning an introduction of a progressive scale for personal income taxes and reconsidering some elements of required premiums have been consistently submitted to the Russian Parliament. For an illustration, the mechanisms of calculating the amounts of required premiums and personal income taxes are presented in concrete examples. The author comes to the conclusion that searching for a well-grounded compromise between controlling authorities, on the one side, and tax payers and insurants, on the other, should serve as one of the main criteria in tax planning.
The examined material may be of interest for workers of financial services of business units that have salaried employees, as well as for students of economics as an additional educational material on taxation.
Keywords: criteria of tax planning, tax burden, tax risks, method of optimization, tax planning, required premium, tax expenses, personnel’s incomes, tax credit, payments to non-budgetary funds
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Prikaz MINTRUDA RF ot 19.03.2013 № 107N «Ob utverzhdenii formy rascheta po nachislennym i uplachennym strakhovym vznosam na obyazatel'noe sotsial'noe strakhovanie na sluchay vremennoy netrudosposobnosti i v svyazi s materinstvom i po obyazatel'nomu sotsial'nomu strakhovaniyu ot neschastnykh sluchaev na proizvodstve i professional'nykh zabol
Combating Crimes in the Field of Taxation of Individuals' Property: Recent Amendments to the Law
// Finance and Management. – 2015. – № 1.
– P. 44-52.
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Abstract: Abstract. The tax security is an essential element ensuring the effectiveness of any economic system. At present, Russia and many foreign countries have signed numerous international agreements to jointly cope with tax crime. The national Russian legislation in countering tax evasion is constantly evolving and improving. The legal norm of tax and criminal laws is intended to combat property tax avoidance. The article examines some features of recent legislative developments in the tax field. In particular, it analyzes some aspects of occurrence and execution of the tax obligations regarding individuals’ property tax. Due to the of the blanket nature of norm disposition in the criminal law on the protection of Russian tax law, the content of this norm is improving in line with the development of tax legislation towards establishing rules protected by the criminal law in order to ensure a proper payment of the individuals’ property tax. The article reviews recent developments in the field. The methodological basis of the study includes a set of scientific and special methods of understanding the objective social and legal reality in the investigated area: analysis, synthesis, systematization and generalization, formal-logical method. The article examines the characteristics of the "blanket" disposition of the norm of Russian criminal legislation on liability for tax crimes, namely for individuals’ property tax evasion. The study points to some indicators underpinning this type of crime. The investigation into existing criminal and tax laws as well as enforcement practice leads to the conclusion that there is a need to further improve some rules governing the process of protection of individuals’ property tax by the criminal law. In conclusion, the author suggests areas in which counteraction to the tax crime should be strengthened.
Keywords: taxation rates, taxes, criminal responsibility, tax security , economic system, legislation, combating tax crimes, object of taxation, property of physical persons, tax base
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