Abstract: The subject of this research is manifestation in tax law of the category of “good faith” in a subjective sense. The author reveals what it exactly means within legal science, as well as examines the aspects that must be considered when applicable to resolution of tax disputes. The article also addresses the key criteria, according to which private and public parties of tax relations can be deemed not in good faith in the subjective sense of this category. The main conclusions of the conducted study consist in the fact that good faith in the subjective sense within law enforcement represents an efficient, but simultaneously poorly researched means of counteracting abuse that emerges in the sphere of tax law. It should be applied not only towards private parties of tax legal relations, but also towards the tax administration. At the same time, this category is practically not researched within the science of tax law, which substantially impacts the efficiency and justification of its implementation by the courts in resolution of tax disputes.

Keywords: Tax avoidance, Due diligence, Unjustified tax benefit, Good-faith administration, Good-faith Taxpayer, Tax law, Good faith, Tax optimization, Tax planning, Taxes

Abstract: Accounting policy is one of the key instruments for optimizing taxation of a business. At the same time, many companies do not use this strategy to reduce their tax costs due to absence of tax planning, and thus, likelihood of receiving economic benefits from the changes in accounting policy. The subject of this research is the changes in corporate accounting policy, aimed at optimizing income tax. The author suggests methods of forecasting economic impact from implementation of accelerated depreciation. The work employs general scientific methods and approaches. Method of scientific abstraction allowed formulating abstract concepts, while methods of analysis and synthesis allowed studying separate elements of socioeconomic phenomena with subsequent combination of these elements into one whole. The scientific novelty of this study consists in the proposed methodology for optimizing tax base by income tax through changes in accounting policy within the framework of creating reserves, redistribution of costs, classification of expenses, etc. The conclusions carry practical importance and allow high level of precision in substantiation of management decisions pertaining to tax planning and optimization of taxation.

Keywords: depreciation of fixed assets, non-amortised property, depreciation premium, income tax, accounting policy, tax planning, tax optimization, direct costs, indirect costs, accounting for reserves

Abstract: This article presents a historical overview of the emergence of tax monitoring in the Russian Federation, as well as the analysis of its peculiarities within the context of trends of global taxation practice. Modern nations apply new approaches to tax administration, but commonly emerging and practically established ideas do not receive due scientific research. The object of this research is the process of digitalization of tax administration based on Russian and foreign experience. The subject of this research is the theoretical aspects of tax monitoring, as well as historical analysis of the emergence of a new format of interaction between tax administration and taxpayers in Russia and global practice. The goal of this work is to determine the role and importance of tax monitoring within taxation system of the Russian Federation, as well definition of tax monitoring as the means of digitalization of tax administration. The scientific novelty of this work consists in the comprehensive research of implementation of tax monitoring from the moment of its emergence in the global practice of taxation and determination of its essential features, which allowed concluding on incorrectness of legislator’s definition of tax monitoring as a form of tax control, and call for legislative definition of the concept of “tax administration”, as well as amending the Taxation Code of the Russian Federation for clarification of the status of taxpayers, who transitioned to the digital model of tax administration. The results of this research can be used in development of amendments to the legislation and criteria for assessing efficiency of tax monitoring.

Keywords: managing tax risks, compliance, tax risk, taxpayer, horizontol monitoring, tax monitoring, tax administration, risk-oriented approach, tax control, information

Abstract: This article examines the key trends in the area of development of digital technologies in tax administration worldwide and in Russia, considering practical cases of these countries. Relevance of the selected topic is substantiated by the impact of global digitalization processes upon economies of the countries. The provided by the author examples of Russian experience on the one hand demonstrate on similarities with global trends in the area of implementation of digital technologies into the sphere of tax administration, while on the other hand – uniqueness of Russian practice. The research methodology is based on generalization and analysis of various research and statistical data in the area of digitalization of tax administration within global and Russian practice. Analysis of the existing digital services of Russian tax administration revealed that currently, development of their design is characterized by orientation towards preferentiality of taxpayers for the purpose of ensuring lower costs for taxpayers during interaction with the tax administration, and “nudging” them to voluntary adherence to tax legislation.

Keywords: personal account of the taxpayer, voluntary tax compliance, design of tax services, self-service channels, digital tax services, digitalization, tax administration, tax transparency, tax legislation, taxpayer

Abstract: The subject of this research is the analysis of possible ways of regulating taxation of transboundary e-commerce. The article contains the description of relevant problems in taxation of transboundary trade of goods over the Internet, the share of which in the overall goods trade continues to grow. Alongside Russian platforms of e-commerce, attention of many Russian shoppers is captured by foreign online platforms, offering delivery to Russia without taxation from the Russian side. The question of developing an efficient and fair mechanism of taxation of e-commerce in Russia remains a hot topic. In theory and practice, resolution of these issues is still being explored, but a universal approach is yet to be developed. The article pays great attention to the OECD initiatives pertaining to solution of taxation problems of transboundary e-commerce, and analyzes the main characteristics of each of the proposed strategies for regulation of taxation of transboundary e-commerce. The scientific novelty of this work consists in formulation of the initiative to involve the digital platforms that provide e-commerce into the process of taxation with placement upon them of full or partial burden to adhere to tax obligations in the jurisdiction of taxation.

Keywords: indirect taxation, electronic trade in goods, OECD, VAT, digital platform, e-commerce, taxation, customs payments, import of goods, system of taxation