Abstract: This research is dedicated to practical aspects of the value-added tax administration for the purpose of counteracting tax evasion, reducing the scale of shadow economy, and increasing efficiency of tax control forms by the means of automation of software complexes and implementation of digital technologies. The study is aimed at improvement of tax administration (included the value-added tax) with consideration of its current state, since the realization of these recommendations would contribute to effective functioning of the tax system overall, establishment of trust-based relationship between the state and business entities, reduction of shadow turnover, and further economic growth in the conditions of digitalization. The authors determine certain existing problems in tax administration and suggests the possible measures for improving tax control procedures and establishing trust-based environment between the actors of tax relations. In order to improve the mechanism of assessment and payment of the value-added tax alongside its administration, the authors propose the following measures: filing and special registration of the value-added tax payers (cancelled in 2010); introduction of the system “VAT-payment”’; implementation of the export control system and VAT refund, etc.

Keywords: indirect taxes, tax system, tax control, federal budget, shadow economy, tax evasion, digitalization, tax administration, VAT, tax debt

Abstract: The subject of this research is the taxation of permanent establishments of foreign organizations on the international level. The object of this research is the permanents establishments of foreign organizations. The author examines such aspects of the topic as the use of agreements on evasion of double taxation, counteracting tax base erosion and aggressive tax planning, struggle against double taxation, international tax information exchange, tightening control of the taxpayers’ income. Special attention is given to the practice of international taxation in the countries that are the sources of income of the branches of foreign companies. The author analyzes the changes of trends in international taxation of permanent establishments of foreign organizations based on studying the international tax documents. The scientific novelty is defined by stable use of permanent establishments within the structure of foreign companies, and their recognition on the international level as an independent taxpayer. The main conclusion consists in recommendations on modernization of international tax instruments that would contribute to counteracting the evasion of taxation, as well as allow stronger control of obtaining by foreign taxpayers, who form permanent establishment in the territory of foreign countries, income from their activity.

Keywords: Country-by-country reporting, Double tax treaty, OECD, MLI, BEPS, Permanent establishment, Transfer pricing, Aggressive tax planning, Tax control, Tax abuse

Abstract: An important factor influencing the efficiency of implementation of budget-fiscal policy is the level of public confidence in the government institutions. The concept of tax expenditures, integrated into the budget process since 2014, contributes to increasing transparency of the conducted policy, and as a result, strengthening of public confidence in the government. The article examines the key aspect of application of the concept of tax expenditures in budget process in OECD countries and Russia, indicates methodological problems, and suggests the vectors for improvement of the existing practice. The scientific novelty consist in carrying out a comparative analysis of integration degree of the concept of tax expenditures into the budget process in various countries. The conclusion is made that the main methodological problem of practical implementation of this concept consists in the absence of the uniform approach to definition of the terms “basic tax” and “tax expenditures”, which in many countries despite substantial experience, did not receive legislative consolidation. The authors highlight the following directions for improvement of the national practice: specification of the definitions of “tax breaks” and “tax expenditures”, as well as use of the results of efficiency assessment of tax expenditures for allocation of subsidies to equalization of fiscal capacity of the constituent entities of the Russian Federation.

Keywords: comprehensive Haig-Simons income, grant, International Monetary Fund, budget subsidies, base tax system, effectiveness assessment, lost budget revenues, budget process, tax expenditures, tax incentives

Abstract: This article is dedicated to the analysis of transformation of the functional role of excise taxes in Russia’s current economic realities. The scientific research traditionally dedicate significant attention to the functions of indirect taxes due to their complexity. The author analyzes the fiscal, regulatory, control and ecological functions of excise taxes through the lens of the degree of their implementation in the current Russian practice. Particular attention is given to the shift towards realization of the incentivizing function of excise taxes as an intrinsic element of state regulation of the oil refining industry. The scientific novelty consists in demonstration of evolutionary dynamics of the functional role of excise taxes, reflected in changing and adding of tax element. The conducted analysis displays that in the conditions of international integration and harmonization of rates within the framework of EAEU, the capabilities of fiscal component of excise taxes are significantly lowered. In conclusion, the author proposes the vectors for development of excise taxes as the elements of taxation of luxuries.

Keywords: luxury, environmental tax, tax control, regulatory function, tax deductions, fiscal function, excise taxes, EAEU, tax rates, transformation

Abstract: This article is dedicated to examination of the question of proving by tax authorities of the Russian Federation of the evidence of use of private property in entrepreneurial activity. The goal of this work lies in studying controversial moments associated with proving the evidence of use of private property in entrepreneurial activity. An attempt is made to analyze the practice of arbitration courts of the Russian Federation on the questions related to proving evidence of use of private property in entrepreneurial activity, and propose the ways for solving the indicated problem. The article is based on the dialectical-materialistic method, as well as applies the analysis, synthesis and comparative-legal method. The main conclusions consist in recommendations on the improvement of legal regulation and law enforcement process on the matter. The need is underlined on introducing amendments to the Federal Law “On Accounting” and Taxation Code of the Russian Federation. Within the framework of law enforcement process, the author suggest the implementation of separation tax register for property control used by private entity in exercising entrepreneurial activity.

Keywords: improvement of legislation, evidence, tax authorities, dispute, entrepreneurial activity, taxes, real estate, property, property accounting, property register

Abstract: The subject of this research is the tax mechanisms of incentivizing export activity of the companies of various sectors in the conditions of changing conjecture of the world market. The authors examine different aspects of incentivizing tax measures for expansion of export activity through the systems of tax benefits in form of tax rates reduction regarding separate taxes and fees, or tax exemption on part of the object of taxation, etc. Special attention is given to the possibilities of introduction of special tax regime for export-oriented non-resource companies. Methodological framework is comprised of the following methods of cognition: scientific inquiry, systemic analysis, synthesis, formation of hypotheses, logical modeling, and graphic constructs. The author’s main contribution into the research of this topic lies in the new interpretation of export-oriented activity of the companies for the purpose of their future incentivization as one of the key practical instruments for conducting state regulatory tax policy. The scientific novelty is based on proposal of a new special tax regime for exporting companies with the aim of incentivizing their activity.

Keywords: tax incentives, tax benefits, export development, taxation, tax, export, economics, VAT, export taxes, non-primary export