Abstract: The article discusses the goals of applying international and Russian standards at the current stage of development of accounting and reporting. The features of the formation of accounting (financial) statements according to the rules of IFRS and RAS are highlighted, the fundamental differences that lie in the concept of accounting documentation are indicated. The features of the financial statements of Russian enterprises that make it up according to the rules of IFRS are given. The problems of applying IFRS by Russian users of financial statements are outlined. Prospects for the development of IFRS in Russian accounting are considered. The conclusions of the conducted research are substantiated within the framework of the development of the methodology of methodological differences in the formation of accounting (financial) statements according to the rules of IFRS and RAS. In order to enter foreign markets and attract foreign investors, the company's financial statements must comply with International Financial Reporting Standards. This is a prerequisite for the implementation of foreign economic activity. Despite certain differences between IFRS and RAS, today it is safe to say that at the moment the country is working to adapt the accounting system in accordance with international standards.Significant differences in the target orientation of reporting under IFRS and RAS; the presence of a large number of methodological differences in accounting lead to the complication of accounting functions. Taken together, these circumstances determine the relevance of this study. The analysis of the regulatory framework of Russia showed that at the first stages some provisions of international standards were used to develop domestic accounting regulations. Today, the practice of using them has expanded. There are structures in the country that are responsible for the application of IFRS. Their functions are normatively fixed, a list of enterprises that are required to prepare reports in accordance with international standards is outlined at the legislative level. Nevertheless, there are a significant number of methodological differences in accounting, which will be discussed in this article.

Keywords: analysis, RAS, IFRS, reliability, information, standards, accounting statements, accounting, discounting, differences

References:
International Financial Reporting Standard (IAS) 1 "Presentation of Financial Statements" (as amended on 01.01.2022)
The main directions of development of the financial market of the Russian Federation for the period 2019-2021 (developed by the Bank of Russia)
Order of the Ministry of Finance of the Russian Federation dated 15.11.2019 No. 180n "On Approval of the Federal Accounting Standard FSB 5/2019 "Reserves" (together with "FSB 5/2019 ...")
Order of the Ministry of Finance of the Russian Federation dated 17.09.2020 No. 204n "On Approval of Federal Accounting Standards FSB 6/2020 "Fixed Assets" and FSB 26/2020 "Capital Investments"
Federal Law No. 402-FZ dated 06.12.2011 (as amended on 30.12.2021) "On Accounting"
Ashaganov A.Yu., Khasieva A.S. Formation of a cash flow statement under IFRS in comparison with RAS / A.Yu. Ashaganov // Economics and Business: theory and practice. – 2019. – № 10-1 (56). – Pp. 19-22.
Gonchar E.A., Danilova E.N. Convergence of IFRS, RAS and tax accounting

Abstract: The subject of the study is the essential aspects and signs of the relations of interested users that develop in the process of developing the policy of tax accounting of agro-industrial processing organizations to assess the possibilities of optimizing value added tax (VAT). The purpose of the study is the theoretical justification and methodological support of the accounting tax policy from the point of view of the optimization processes of taxation of the object of research - the added value of processing organizations. The solution of the following tasks contributes to the achievement of this goal: to reveal the essence and content of the varieties of value added; to describe the features of VAT tax accounting in processing organizations of the agro-industrial complex; to substantiate the directions for improving the accounting tax policy of the object of research; to develop optimization measures for the policy of tax accounting. The methodological basis of the research is the methods that reveal the logic of the presentation: ideological – dialectical, deductive, inductive; general scientific - systemic; private scientific – statistical, analysis, comparison. The scientific novelty of the research consists in the development of methodological provisions of a recommendatory nature aimed at developing the policy of tax accounting of the object of research. The following provisions have the status of scientific increment: 1) the concept of "accounting tax optimization" is clarified, which is considered in contrast to traditional approaches, based on the trinity of essential characteristics of optimization processes; 2) methodological tools for improving the accounting tax policy on VAT in processing organizations of the agro-industrial complex are proposed, which differ from existing techniques and methods by eliminating contradictions between the accounting tax policy adopted by the organization and the methods of conducting tax accounting based on the implementation of regulatory legal opportunities: 1 - the content of the register of tax accounting and distribution of input VAT between taxable and non-taxable results of processing production is justified; 2 - the list of provisions of the accounting tax policy on VAT is characterized. The application of these recommendations in the course of forming a policy of value-added tax accounting and its optimization in processing organizations of the agro-industrial complex will contribute to increasing the tax solvency of these business entities.

Keywords: taxpayer, VAT, tax deduction, tax register, optimization, value added taxation, tax accounting, processing organizations, accounting policy, APK

References:
Andreeva, A. N. (2019). To the question of the expediency of raising the VAT rate. Taxes and taxation, 5, 1-12.
Antoshina, O. A. (2021). Accounting policy of the organization-2022: individual elements. Tax policy and practice, 11, 66-70.
Artelnykh, I. V. (2020). VAT-nuances in the execution of business contracts. Tax policy and practice, 5, 73-77.
Bryzgalin, A. V. (2021). Accounting policy of the enterprise for the purposes of taxation for 2021. Taxes and financial law, 2, 9-111.
Vasiliev, S. E. (2021). On determining the tax base for VAT in relation to subsidies received by the payer in order to compensate for lost income in connection with the granting of a discount by the lessee based on the price of the leased asset, including tax. Tax Policy and Practice, 7, 46-47.
Vasiliev, S. E. (2021). On the application of the VAT rate in relation to related services. Tax policy and practice, 11, 45-47.
Vachugov, I. V., & Martynov, O. N. (2021). Uncertainty of the boundaries of tax optimizat

Abstract: The problem of collecting value added tax in the framework of international trade allowed us to determine the purpose of scientific work: analysis of the current mechanism for determining the place of sale in relation to various categories of goods, works and services and the development of proposals for its improvement. To achieve this goal, a set of tasks was solved, aimed at forming an objective position on the issue under study from both the theoretical and practical sides. The object of the study is the economic relations that develop in the process of taxation of economic agents with VAT. The subject of the study is the tools for the practical implementation of the procedure for establishing the place of sale in order to collect VAT. The work uses general scientific research methods: analysis and synthesis, deduction and induction, generalization, description. In addition, the following private scientific methods were used: analysis of dynamic data series, graphical and tabular method of presenting the data under study, comparison method. The novelty of the study consists in identifying problematic aspects of the functioning of the mechanism for determining the place of sale for VAT purposes, as well as the proposed practical solutions to them. The relevance of the topic is beyond doubt due to the fact that VAT is an integral component of cross-border trade in goods, works and services. Within the framework of writing the work, considerable attention is paid to statistical and economic research and analysis of the regulatory framework. Based on the results obtained, reasonable proposals and hypotheses aimed at improving the mechanism for determining the place of implementation are put forward. The scientific work may be of interest to a wide range of users, as it contains material that allows for a comprehensive understanding of the functioning of the mechanism for determining the place of implementation in the Russian Federation.

Keywords: Improving the tax mechanism, Trade turnover, Place of actual activity, The EAEU, Support services, VAT, Cross-border provision of services, Import, Export, Place of implementation

References:
Taxation of organizations: textbook / team of authors; under scientific ed. L. I. Goncharenko. - 2nd ed., revised, - Moscow: KNORUS, 2021. - 530 p. (Bachelor's degree).
Federal Tax Service of Russia − [Electronic resource]. Access mode: http. // www.nalog.ru - (Date of access: 17.08.2022).
The Tax Code of the Russian Federation (Part One) dated July 31, 1998 No. 146-FZ (as amended on June 28, 2022) // ConsultantPlus: Reference and Legal System [Official. website]. Access mode: http://www.consultant.ru - (Date of access: 30.06.2022).
Magazine "Glavbukh" / website of the magazine [Electronic resource] // Access mode: http://www.glavbukh.ru - (Date of access: 03.06.2022).
Tikhonova A. V. — Approaches of the EAEU countries to the issues of VAT taxation: methodological differences and problems // Taxes and taxation. - 2019. - No. 5. - P. 78-87.
Letter of the Ministry of Finance dated 22.05.2008 No. 03-07-08/120 [Electronic resource] Access mode: http://www.consultant.ru/ − (Date of

Abstract: The COVID-19 pandemic has become a serious challenge for the entire world community. National governments were forced to introduce restrictive measures to prevent the spread of a new coronavirus infection. However, the self-isolation regime announced in many countries is one of the main factors of the recession into which the world economy has plunged. As a confirmation, the article presents the results of a study conducted by the International Monetary Fund. In connection with these events, anti-crisis programs were developed in many countries of the world, which provided for several packages of financial support measures for the population and businesses. One of the basic tools for implementing the approved economic recovery programs were tax measures, which are the subject of this study.   A review of the world practice of using tax instruments allowed us to distinguish two groups. The first group includes tax measures adapted to the new socio-economic realities, which, despite the reduction of the tax burden, are not tax expenditures. The second group includes tax expenses. The scientific novelty of the study lies in the fact that, based on the results of studying international experience, a classification of tax expenditures used to offset the negative consequences of the COVID-19 pandemic was developed. The purpose of the provision is selected as a classification feature. The conducted research allowed us to conclude that the most popular tax expenditures were such tax expenditures as the reduction (exemption) of indirect taxes on medical products and products of firms affected by the introduction of restrictive measures. In addition, tax expenditures in the form of tax deductions and credits for taxes on individual and corporate income have become widespread, encouraging taxpayers to direct savings to finance investments and activities of small and medium-sized businesses, special funds to combat COVID-19.

Keywords: tax instruments, recession, remote work, restrictive measures, self-isolation, COVID-19 pandemic, tax expenses, tax burden, solvency of the enterprise, investment

References:
New Accelerated Depreciation Policies to Spur Investment in Australia, Austria, Germany, and New Zealand. URL: https://taxfoundation.org/new-accelerated-depreciation-policies-to-spur-investment-australia-austria-germany-new-zealand/ (data obrashcheniya: 23.02.2021).
Jean-François Wen. Temporary Investment Incentives. Special Series on COVID-19. International Monetary Fund. Fiscal Affairs. May 11, 2020. URL: https://www.imf.org/en-special-series-on-covid-19-temporary-investment-incentives.pdf (data obrashcheniya: 12.03.2021).
Denmark: New tax measures aim to increase corporate liquidity (COVID-19). URL: https://home.kpmg/us/en/home/insights/2020/04/tnf-denmark-new-tax-measures-aim-to-increase-corporate-liquidity-covid-19.html (data obrashcheniya: 22.03.2021).
Romania: “Discounts” for on-time tax payments. URL: https://home.kpmg/us/en/home/insights/2020/04/tnf-romania-discounts-on-time-tax-payments.html (data obrashcheniya: 22.03.2021).
South Africa: Tax relief for donations to “Solidarity Fund” (COVID-19). UR

Abstract: The article is devoted to the study of crypto assets as a specific category for tax purposes with the allocation of inherent features that affect tax regulation. The purpose of the article is to update the main approaches to taxation of transactions with crypto assets based on the experience of different countries, including Russia. To achieve this goal, the following tasks were set: to identify the features of crypto assets that allow considering crypto assets as a specific category for tax regulation purposes, to formulate theoretical approaches to taxation of crypto assets, to investigate practical experience and trends in taxation of transactions with such digital assets both in the international arena and in the Russian Federation; to identify the main problems in tax regulation transactions with crypto assets and suggest ways to solve them.

As a result of the study, conclusions were drawn about the presence of specific characteristics of crypto assets (decentralization, a high degree of anonymity of transactions, the international nature of use, hybridity), which, together with the lag of regulatory legislation due to the rapid development of the crypto industry, complicate the tax regulation of transactions with this type of asset. It has been established that the absence of taxation rules for crypto assets in general does not mean that taxation is impossible and allows the application of tax rules established for similar categories of assets. The presence of special tax regulation of transactions with crypto assets allows both to influence the attractiveness of doing business in this area in certain jurisdictions, and to simplify regulation in this area by providing benefits to participants in crypto relations. The author revealed that a critical problem in this area is the difficulty of tax administration of transactions with crypto assets using traditional methods of tax control due to the difficulty of identifying the transactions, including due to the international nature of the use of crypto assets, which entails tax evasion of subjects of cryptocurrency transactions.

Keywords: virtual currencies, digital currencies, income tax, VAT, digital financial assets, mining, blockchain, cryptocurrency, token, distributed ledger

References:
PwC Report, November 2020 "Time to Trust: Reasons for trillions of dollars to look at the blockchain in a new way" (Time for trust: The trillion-dollar reason to rethink blockchain). URL: https://www.pwc.ru/ru/materials/blockchain-time-for-trust.pdf (accessed: 02/21/2022).
Dulneva, M. The capitalization of the cryptocurrency market for the first time exceeded $3 trillion. November 08, 2021 Online edition "forbes.ru " URL: https://www.forbes.ru/finansy/445299-kapitalizacia-rynka-kriptovalut-vpervye-prevysila-3-trln (accessed: 08.07.2022).
Assets ranked by Market Cap. CompaniesMarketCap.com . URL: https://companiesmarketcap.com/assets-by-market-cap / (date of circulation: 10.07.2022).
Cryptocurrencies: trends, risks, measures. A report for public consultation. Central Bank of the Russian Federation, 2022 URL: http://www.cbr.ru/content/document/file/132241/consultation_paper_20012022.pdf (accessed: 08.07.2022).
Assessment of Risks to Financial Stability from Crypto-assets. Financial Stability B

Abstract: In the modern world, the sphere of trade is one of the dominant spheres of economic activity. The subject of the study is the peculiarities of taxation of wholesale and retail trade entities, as well as the problems arising from these features. Despite the development of the industry in terms of taxation, there are problematic issues that are worth paying attention to for the further development and improvement of not only the taxation of a particular industry, but also the entire taxation system, as well as the stimulation and development of the industry by organizations. The research methodology consists of analysis, synthesis, deduction and modeling, tabular and graphical methods of data visualization. As a result of consideration of the main features of taxation of the trade industry, the main goal of the work was achieved – problems were identified and ways of improvement that can be applied in practice were proposed. In the author's research, several elements of novelty and practical significance can be identified: the systemic features of taxation of economic entities in the field of trade are identified and formulated based on the analysis of scientific literature and regulatory acts; the problems of taxation when trading with gift certificates, when applying discounts and margins are identified; directions for improving the taxation of trading companies aimed at concretization are proposed tax legislation and minimization of tax risks of all participants in tax legal relations.

Keywords: shortages, marketing policy of the organization, VAT, tax administration, trade margins, trade discounts, gift certificates, taxation of trade, tax legislation, income tax

References:
Orlenko, L. V. History of trade: a textbook / L. V. Orlenko. — Moscow: INFRA-M, 2021. - 351 p. — (Higher education: Bachelor's degree). - ISBN 978-5-16-016899-9. - Text: electronic. - URL: https://znanium.com/catalog/product/1320063 – Access mode: by subscription;
The Law of Moscow of 09.12.1998 N 29 (ed. of 27.05.2020) "On trading activities in the city of Moscow" // SPS "Consultant Plus";
National Accounts [Electronic resource] – URL: https://rosstat.gov.ru/statistics/accounts (Accessed: 09.04.2022);
Website of the Federal State Statistics Service [Electronic resource] – URL: https://rosstat.gov.ru/folder/23457 (Accessed: 25.01.2022);
Website of the Federal Tax Service of Russia. Form 1-NOM [Electronic resource] – URL: https://www.nalog.gov.ru/rn77/related_activities/statistics_and_analytics/forms / (Accessed: 03.02.2022);
Lebed A. L. Shoplifting as a type of economic losses in retail network trade // Actual problems of economics and law. 2020. Vol. 14. No. 2. pp. 301-313;
Dombrovska

Abstract: The implementation of quarantine measures and the decline in economic activity in 2020 became an impetus for the implementation of a stimulating tax policy not only at the federal, but also at the subnational level. The article examines the experience of countercyclical fiscal policy in the OECD countries, highlights the factors of relatively modest tax support provided to small and medium-sized businesses at the subnational level. The object of the study is stimulating tax expenditures provided in accordance with the legislation of the Russian regions to support economic entities in the conditions of restrictive measures caused by the spread of a new coronavirus infection. The research methodology is based on the methods of formal logic, statistical and econometric analysis. The scientific novelty of this study consists in conducting a comprehensive analysis covering all subjects of the Russian Federation in which stimulating tax expenditures were actually provided, and assessing the regional tax policy implemented during the COVID-19 pandemic through the prism of key budget parameters and indicators of socio-economic development. The regional tax policy was carried out in conditions of large-scale fiscal support from the federal center and deterioration of the state of subnational finances due to the growth of deficit budgets. During the 2020 pandemic, the constituent entities of the Russian Federation provided tax benefits on taxes that account for a small share in the revenues of regional budgets. Since the main purpose of tax incentives was to solve liquidity problems and maintain employment, investment tax incentives for corporate income tax were not introduced in Russian regions. The study of the actual and forecast dynamics of GRP allowed us to conclude that the tax support measures implemented in the Russian subjects stimulated economic activity and helped to smooth out the negative consequences of the coronacrisis.

Keywords: coronacrisis, inter-budget transfers, simplified taxation system, property taxes, gross regional product, small business, regions, subnational budgets, tax benefits, tax expenditures

References:
Shukaeva, A. V. (2020). On measures of state support for small and medium-sized businesses during a pandemic. Economics and Business: Theory and Practice, 12, 216-218.
Kuznetsova, N. R. (2021). Regional aspect of budgetary policy under the corona crisis. International Research Journal, 4, 127-129.
Ryazantseva, N. V., Pashchenko, F. S., & Borel, A. E. (2020). Regional initiatives to ensure socio-economic stability in the context of the COVID-19 pandemic: support measures for business and employment. HSE Analytical Bulletin on the Economic and Social Consequences of Coronavirus in Russia and in the World, 2, 90-103.
Zakharkina, A. V., & Kuznetsova, O. A. (2021). Analysis of the Perm regional regulatory platform of tools for small and medium-sized businesses support under a pandemic of a new coronavirus infection (COVID-19). Ex jure, 1, 100-113.
Synkov, V. V. (2021). Support measures for business in the context of the COVID-19 pandemic in the Arkhangelsk region. Ural Journal of Legal Research, 2,

Abstract: The article analyzes the subject, object and content of tax relations in the field of taxation of cross-border transactions, according to the results of the analysis, it is concluded that these relations have their own peculiarity
The purpose of the work is to determine the features of tax relations in the field of cross-border transactions.
According to the author, tax relations in the field of taxation of cross-border transactions have their own specifics, which is associated with the complication of the subject composition by a foreign element (participants are connected by different jurisdictions) and a special object (cross-border operation), which affects the content of legal relations of persons expressed in the presence of special rights and obligations of the parties to a cross-border operation.
At the moment, the borders between the countries are extremely blurred. All this leads to an increase in cash flows between countries, as a result, to an increase in cross-border transactions in Russia and in the world. Taxation of cross-border relations is an extremely relevant topic, since, on the one hand, the tax legislation of Russia should contribute to the global competitiveness of the Russian economy, and on the other hand, it should "protect" the base of tax revenues to the relevant budgets. These two goals sometimes contradict each other, which can lead to a situation of excessive complication of the procedure for taxation of cross-border transactions.

Keywords: Taxation, features of taxation, cross-border operation, taxation of cross-border transactions, the content of tax legal relations, object of tax legal relations, the subject of tax relations, tax legal relations, tax law, international tax law

References:
Theory of State and Law. Alekseev S. S., Arkhipov S. I. et al.-: Norma; Moscow; 2004, p. 496;
Textbook for Law Universities and Faculties. Radko T.N., Lazarev V.V., Morozova L.A. Theory of State and Law: textbook for bachelors - Prospect, 2016 - 297 p.;
Alekseev S. S. General theory of law : in 2 vols.-M. : Jurid. lit., 1982.-T 2.-360 p.
Khimicheva N.I. Financial legal relations, their features and types. // Finansovoye pravo. Finansovoye pravo. 2-th edition, revised and supplemented.-M.: Jurist, 2001. p. 60-62.
Vinnitskiy D.V. Subjects of tax right.-M.: Publishing house NORMA, 2000. p. 6;
Kucherov I.I. Tax right. Course of lectures.-M., 2001, P. 87.
Gracheva E.Y. Tax legal relations // Financial law. M.: The lawyer, 2000. p. 290-291;
Staroverova O.V. Tax right / ed. prof. M.M.Rossolov, prof. N.M.Korshunov.-M.: UNITi-DAN, Law and Law, 2001. 48 p.
Economy and Law: Handbook Dictionary / Comp. L.P. Kurakov, V.L. Kurakov, A.L. Kurakov. - Moscow : University and School, 2004. - 1072

Abstract: The subject of the study is the expenditures of local budgets of municipalities of St. Petersburg on economic security and development of territories.
Goal. Analysis of the effectiveness of spending budget funds to create safe and favorable living conditions for the population in various administrative districts of St. Petersburg.
The scope of the results. The results of the work. Based on the correlation analysis, it was found that there is a close direct correlation between income from tax revenues and expenditures on national security and law enforcement, housing and communal services, education, culture, cinematography, physical culture and sports, social policy: correlation coefficient r = 0.81.
The results obtained can be used in assessing and forecasting the effectiveness of tax expenditures in the development of the territory and ensuring the economic security of the metropolis.
Methodology. The methods of economic and mathematical modeling, correlation analysis, normalization of indicators by reducing the dimensional scale to a dimensionless one, expert evaluation, comparative studies, and the results of sociological surveys were used.
Novelty. An approach is proposed to assess the effectiveness of tax expenditures based on statistical data on the main indicators of the local budget and the results of sociological surveys of the population on the level of security in the territory of the metropolis. The proposed methodology for assessing the effectiveness of tax expenditures allows us to take into account objective and subjective indicators of the direction of the city's tax policy and can be used to assess the tax aspect of the city's economic security.
Conclusions. On the basis of the developed methodological apparatus, practical studies of the sufficiency of tax revenues for security expenses, social services, housing and communal services in the districts of St. Petersburg were carried out. The conclusions are specified for each of the territories of the city.

Keywords: budget expenditures, tax receipts, megapolis, economic and mathematical modeling, economic security, differentiation of St. Petersburg districts, tax efficiency, expenditures of local budgets, assessment of tax efficiency, security index

References:
Vasil'eva N.V. Dokhody mestnykh byudzhetov kak zalog finansovoy samostoyatel'nosti mestnogo samoupravleniya: pravovoy aspekt // Izvestiya Baykal'skogo gosudarstvennogo universiteta. 2015. T.25. №1. S.117-125.
Shuba V.B. Dokhodnye i raskhodnye polnomochiya munitsipal'nykh vlastey // Finansy, den'gi, investitsii. 2003. № 8-9 (8).S.9-15.
Mishchenko V.V. O nalogovoy bezopasnosti gosudarstva i ego sub'ektov// Ekonomika i upravlenie innovatsiyami. 2018. №2. S.51-60.
Shuvalova E.B., Solyarik M.A., Zakharova D.S. Nalogovye aspekty ekonomicheskoy bezopasnosti v Rossiyskoy Federatsii //Ekonomika, Statistika i Informatika. 2016. №3. S.51-54.
Mikushina V.N. Obespechenie ekonomicheskoy bezopasnosti v nalogovoy sfere [Elektronnyy resurs]./ V.N. Mikushina. – // URL: http://files.scienceforum.ru/pdf/2014/3685.pdf (Data obrashcheniya: 08.11.2019).
Balynin I. V. Formirovanie sotsial'no orientirovannoy byudzhetnoy politiki v Rossiyskoy Federatsii na regional'nom urovne // Finansy i kredit. 2015. № 30. C. 48–59.
Pacione M. Urban Geography: a Globa

Abstract: The subject of this research is the recently emerged form of tax administration in form of fiscal commissions on legalization of the tax base. Currently, taxpayers are summoned to the tax inspectorate by notification to provide clarification on transactions with problem counterparties. The author examines the existing normative framework for conducting such fiscal commissions, and concludes on the lack of legal certainty of such measures. Special attention is given to the typical mistakes of tax authorities in registration of the taxpayer’s summons to the commissions or in holding such commissions. The main conclusions lies in the theses on the lack of legal certainty of fiscal commissions, which requires making amendments to the current tax legislation. Along with the proposal supported by the author to establish the right of tax authorities to send information notice (reasoned opinion) to the taxpayers, the author believes that such form of preventive measures by the tax authority would be maintained in the future, which in turn requires to legislatively establish the actions of the taxpayer in response to the received reasoned proposal, similar to such mutual agreement procedures present in tax monitoring.

Keywords: motivated offer, taxpayer explanations, tax compliance, pre-check analysis, tax risks, taxpayer incentive, voluntary clarification, taxpayer summons, tax commission, mutual agreement procedures

References:
https://www.nalog.gov.ru/rn77/about_fts/og/ (data obrashcheniya 05.12.2021).
https://www.nalog.gov.ru/rn77/news/activities_fts/11671076/ (data obrashcheniya 05.12.2021).
Sasov K.A. O nalogovykh komissiyakh // Nalogoved. 2020. N 12. S. 43-50.
Poponova N.A., Kovbasa N.A. Ob evolyutsii polnomochiy nalogovykh organov // Uchenye zapiski Rossiyskoy Akademii predprinimatel'stva. 2021. T.20. №2. S. 67-82.
Zaripov V.M. Pochemu Nalogovyy kodeks perestal byt' nastol'noy knigoy inspektora? // Zakon. 2021. N 5. S. 48-53.
Il'in A.V. O probleme nepolnogo ischisleniya nalogov nalogovymi organami v khode nalogovogo kontrolya // Vestnik universiteta. 2020. N 5. S. 186-191.
Efremova E.S. O kritike nalogovykh komissiy i nalogovom komplaense // Nalogi. 2021. N 2. S. 38-41.
Demin A.V. Novye gorizonty nalogovogo administrirovaniya // Yuridicheskaya nauka i praktika: Vestnik Nizhegorodskoy akademii MVD Rossii. 2020. №1 (49). S.114-120.
Ryakhovskiy D.I. Transformatsiya nalogovogo kontrolya v sovremennykh usloviyakh // Modern Economy Success. 20

Abstract: This article is dedicated to revelation and analysis of the gaps in legal regulation of profit taxation of controlled foreign companies (CFC) and notification of tax authorities on the controlled foreign companies via examining the available case law. The author determines six types of legal disputes that arise in the context of submission of participation notices in CFC, as well as CFC notices. Analysis is conducted on the methods of elimination of gaps in legislation of the Russian Federation on controlled foreign companies by introduction of point amendments to the current legislation on CFC. Settlement of legal disputes over interpretation of the Paragraph 7.1 of the Article 309.1 and Subparagraph 2 of the Paragraph 1 of the Article 25.13-1 of the Tax Code of the Russian Federation requires supplementing the Article 25.14 of the Tax Code of the Russian Federation with the Paragraph 3.2 of the following content: “The obligation on submitting the CFC notice does not depend on the financial results of CFC. The existence of tax exemption does not relieve of the duty to provide CFC notice”. The disputes often arise when the taxpayers default the submission period, and after receiving a request from the inspectorate, provide data for not only the companies listed in the request, but other companies as well. For avoiding any related disputes, it is recommended to supplement the Paragraph 2 of the Article 25.14 of the Tax Code of the Russian Federation with the following content: “A revised notice cannot be submitted with regards to CFC, the information on which was not provided in the initial notice”. In order to minimize the actions of inspectorate “with unacceptable formalism”, it is recommended to supplement the Article 129.6 of the Tax Code of the Russian Federation with the Paragraph 3 of the following content: “Submission of incomplete information or information containing technical or orthographic errors, which do not obstruct the identification of foreign company, are not considered a tax crime”.

Keywords: notification procedure, notification of participation, CFC notification, participation share, deficiencies in law, courts practice, control, OECD, controlling person, controlled foreign company

References:
Opredelenie Vtorogo kassatsionnogo suda obshchey yurisdiktsii ot 17 marta 2021 g. po delu № 88a-5168/2021. [Elektronnyy resurs] // Spravochno-pravovaya sistema «Konsul'tant Plyus». – Rezhim dostupa: lokal'nyy. – Data obnovleniya 29.10.2021.
Postanovlenie Arbitrazhnogo suda Moskovskogo okruga ot 1 oktyabrya 2019 g. po delu A40-267038/2018 [Elektronnyy resurs] // Spravochno-pravovaya sistema «Konsul'tant Plyus». – Rezhim dostupa: lokal'nyy. – Data obnovleniya 29.10.2021.
Reshenie Arbitrazhnogo suda goroda Moskvy ot 4 sentyabrya 2019 g. po delu № A40-223422/2018 [Elektronnyy resurs] // Spravochno-pravovaya sistema «Konsul'tant Plyus». – Rezhim dostupa: lokal'nyy. – Data obnovleniya 29.10.2021.
Prikaz FNS Rossii ot 05.07.2019 N MMV-7-13/338@ «Ob utverzhdenii formy i formata predstavleniya uvedomleniya ob uchastii v inostrannykh organizatsiyakh (ob uchrezhdenii inostrannykh struktur bez obrazovaniya yuridicheskogo litsa) v elektronnoy forme, a takzhe poryadka zapolneniya formy i poryadka predstavleniya uvedomleniya ob uchastii v inostrannykh organizatsiyakh

Abstract: This article examines the relevant problems of land law – one of the most dynamically developing branches of law in the Russian Federation, and one of the first to undergo changes in the context of modernization of vectors of state legal policy. Analysis is conducted on the fundamental importance of the principle of payment of land-use on the example of land tax. The author explores the problems of the object of land tax and tax base, calculation of cadastral value. The conclusion is made that the chosen path of development of the land tax is unfeasible, thereby requiring an alternative solution. According to the legislation of the Russian Federation, land is one of the key economic goods. The Russian legislator gives close attention to the commerce in land of various purpose. Land tax is the equivalent of rental charge. Such similarity is interchangeable in judicial practice. There are a number of issues in land tax regulation. The constituent entities of the Russian Federation are currently limited to establishing the exhaustive list of local taxes. The organizations and private entities are not recognized as taxpayers individuals with regards to land plots in uncompensated limited use or under a lease agreement. The post-Soviet states attribute land plots with ownership right as an object of taxation. The legislative and law enforcement practice on land tax in the Russian Federation indicates a close connection between land and civil legislation. For the purpose of replenishment of budgets, the Russian Federation took the path of increasing the tax burden. It is necessary to find the new ways for implementing the principle of payment of land-use in form of land tax, which would effectively address the problems of local financing.

Keywords: rent, akt, norm, lex, system, tax, princip, law, land, regulation

References:
Ushvitskiy L. I., Maslov D. V. Metodika otsenki nalogovoy nagruzki na trud i kapital // Finansovyy vestnik.-2011.-№ 1.-S. 53-57.
Mambetaliev N.T., Kucherov I.I. Nalogovoe pravo EvrAZES. – M.: YurInfor, 2011.-464 s.
Motos A.A. Dela o razmere nalogovoy bazy po zemel'nomu nalogu: peresmatrivat' ili net? // Nalogoved. – 2013.-№ – S. 46 – 51.
Pronin I.V. Pravovoe regulirovanie nalogooblozheniya nedvizhimosti: avtoref. … diss. kand. yurid. nauk. – M., 2006. – 21 s.
Solodimova T.Yu., Sedaev P.V. Problemnye voprosy opredeleniya kadastrovoy stoimosti kak nalogovoy bazy po zemel'nomu nalogu // Nalogovaya politika i praktika. – 2017.-№ 8. – S. 72 – 75.
Kovalev D.A., Gagay I.V. Zemel'nyy nalog v sisteme mestnykh nalogov // Nauchnye mekhanizmy resheniya problem innovatsionnogo razvitiya. – Ufa: Omega Sayns, 2017. – S. 74 – 77.
Kol'tsova T.A., Maletskiy A.A. O zemel'nom naloge v Rossii // Agroprodovol'stvennaya politika Rossii. – 2016.-№ 10. – S. 32 – 35.
Dukashev K.V. Pravovoy rezhim nedvizhimogo imushchestva v tselyakh nalogooblozh

Abstract: The question of tax regulation of multinational corporations is quite topical. This article analyzes some aspects of tax regulation of multinational corporations in Russia, as well as outlines promising vectors of the development of tax regulation of multinational corporations, taking into account the practice and results of the analysis of information sources suggested for using within the framework of the method of comparable market prices, and correlation between the account statements indicators of independent Russian trade companies. Substantiation is given to the accounting for certain types of other income and expenditures, as well as the need for the implementation of “safe harbor” for transactions with intangible assets. The author offers an alternative for calculating the boundaries of “safe harbor”. In the course of writing this article, the author observed the practice of enforcement of rules that regulate the formation of taxation bases, carried out statistical analysis, and used general logical methods. The conclusion is made that the development of regulation of multinational corporations is a promising direction, as these economic entities generate significant financial flows. The variety of operational models and organization techniques complicate the development of the universal global approach, which consists in distribution of financial results between the accepting countries. Elimination of ambiguity in tax relations is an important vector of development. The article offers the solutions to this problem.

Keywords: multinational corporation, royalty, tax regulation, arm's length principle, intangible assets, safe harbor, transfer pricing, license fee, bonus payment, comparability

References:
Maletskiy A.A. Rol' i mekhanizm nalogovogo regulirovaniya v sovremennoy ekonomike // Mezhdunarodnyy bukhgalterskiy uchet. 2013. №33. URL: https://cyberleninka.ru/article/n/rol-i-mehanizm-nalogovogo-regulirovaniya-v-sovremennoy-ekonomike (data obrashcheniya: 29.09.2019)
Chelysheva E.A. Problemy i perspektivy sovershenstvovaniya nalogovogo regulirovaniya // Nauchnyy vestnik YuIM. 2016. №1. URL: https://cyberleninka.ru/article/n/problemy-i-perspektivy-sovershenstvovaniya-nalogovogo-regulirovaniya (data obrashcheniya: 29.09.2019).
Yartseva N.M., Gorovoy E.V. Plan BEPS: novye pravila administrirovaniya transfertnogo tsenoobrazovaniya // Rossiyskiy vneshneekonomicheskiy vestnik. 2016. №10. URL: https://cyberleninka.ru/article/n/plan-beps-novye-pravila-administrirovaniya-transfertnogo-tsenoobrazovaniya (data obrashcheniya: 06.10.2019).
Zas'ko V. N., Shakirova D. Yu. Nalogovoe regulirovanie deyatel'nosti transnatsional'nykh korporatsiy // Ekonomika. Nalogi. Pravo. 2014. № 2. URL: https://cyberleninka.ru/article/n/nalogovoe-regulirovanie-deyateln

Abstract: The article examines the impact of such factors as the average monthly salary of employees, investment in fixed assets, tax burden, cost value for research and development, and workforce productivity. For building the model, the author applies statistical data on socioeconomic development indicators of 32 constituent entities of the Russian Federation for 2017. Tax burden lowers the workforce productivity; therefore, the use of tax incentives and preferences contributes to the achievement of the goals of economic growth. The research is based in the general scientific methods of analysis and synthesis, as well as econometric analysis. The article is dedicated to the creation of correlation-regression model of impact assessment. The conclusion is drawn that three out of four determinants indicate a significant positive correlation with workforce productivity. The effective tax incentive mechanism may become a catalyst for the economic development and contributes to securing employment.

Keywords: gross domestic product, R&D, econometric model, tax incentive, the tax burden, labor productivity, gross regional product, tax, tax benefit, human capital

References:
Gunina I.A. Problemy rosta proizvoditel'nosti truda: teoriya, me-todologiya, praktika. Organizator proizvodstva. 2018. t. 26. № 4. s. 30-40.
Dolgova I.N. Analiz vzaimosvyazi nalogovoy nagruzki i proizvodi-tel'nosti truda: regional'nyy razrez. Nauchnye trudy: Institut narodnokhozyay-stvennogo prognozirovaniya RAN. 2012. T. 10. S. 523-551.
Walker,W.R. Environmental regulation and labor reallocation: evidence from the clean. Air Act. Am. Econ. Rev. 2011. 101 (3), pp. 442–447.
Rausch, S., Schwarz, G.A. Household heterogeneity, aggregation, and the distributional impacts of environmental taxes. J. Publ. Econ. 2016. 138, pp. 43–57.
Chi Man Yip. On the labor market consequences of environmental taxes. Journal of Environmental Economics and Management, 2018, №89 pp. 136-152.
Prescott, E.C., Why do Americans work so much more than Europeans? Fed. Reserv. Bank Minneap. Q. Rev. 2004. pp. 2–13.
Duerneckera, G., Herrendorf, B. On the allocation of time-A quantitative analysis of the roles of taxes and productiv

Abstract: The subject of this research is the experience of foreign administrations on implementation of the instruments of digital tax control and development of the service function of tax authorities. The experience of foreign administrations is viewed within the framework of the response of tax authorities to the manifestations of digitalization, which is also reflected in the emergence of new sources of income and new ways of interaction on the job market. The relevance of this research is defined by digital transformation of the economy, which entails the emergence of new types of relations between taxpayers that, which should be regulated by of tax administrations via expanding the capabilities and methods of tax control, as well as the trend towards customer-oriented tax authorities. A detailed overview is conducted on the experience of Western countries with regards to modernization of tax administration. The statistical data are analyzed for substantiating the conclusions on the positive nature of such experience. The author makes recommendations for the implementation of foreign experience in the Russian tax system. The goal of this work consists in the analysis of foreign experience of implementation of digital technologies in the sphere of taxation, outlining most successful examples of digitalization, as well as assessment of the possibility of implementation of foreign experience by the Russian tax authorities. The novelty lies in the author’s proposal of the new aspects of simplification of tax system, introduction of the new instruments of tax control, and expanding the circle of taxable transactions based on the experience of foreign tax administrations. The conclusion is formulated that the implementation of the practices considered in the article would lead to simplification of the tax system, implementation of the instrument of digital tax control, and expansion of the tax base in different economic sectors.

Keywords: accounting unitary standard, taxation measures, freelance marketplace, tax control, cryptocurency, tax legislation, foreign tax administrations, Digitalization, automated control systems, taxes

References:
Hazzaa L. The impact of New Collaboration between Airbnb and Danish Tax Authority. – 2020.
IRS launches Operation Hidden Treasure and the implications for CPAs [Elektronnyy resurs] // Thomson Reuters URL: https://tax.thomsonreuters.com/blog/irs-launches-operation-hidden-treasure-and-the-implications-for-cpas/ ( Data obrashcheniya: 10.05.2021)
Virtual Currencies [Elektronnyy resurs] // IRS URL: https://www.irs.gov/businesses/small-businesses-self-employed/virtual-currencies (Data obrashcheniya: 07.05.2021)
Federal'nyy zakon ot 31.07.2020 N 259-FZ "O tsifrovykh finansovykh aktivakh, tsifrovoy valyute i o vnesenii izmeneniy v otdel'nye zakonodatel'nye akty Rossiyskoy Federatsii" // Spravochnaya pravovaya sistema «Konsul'tantPlyus» [Elektronnyy resurs]. URL: http://www.consultant.ru/document/cons_doc_LAW_358753/ (Data obrashcheniya 01.05.2020)
Khasanova, S. S. Optimizatsiya raboty FNS po provedeniyu nalogovogo kontrolya v usloviyakh tsifrovoy ekonomiki / S. S. Khasanova, F. Zh. Antaeva // Ekonomika i biznes: teoriya i praktika. – 2019

Abstract: The subject of this research is the development of the concept of taxation of permanent representations of foreign companies on the international level and its application in the Russian Federation. The object of this research is the permanent representations of foreign companies. The author examines such aspects of the topic, as the use of agreements on avoidance of double taxation, countering the tax base erosion, and the international approach towards taxation of the permanent representation of a foreign company as an independent participant of the market relations. Analysis is conducted on the need for amending the Model Agreement of the Russian Federation of 02.24.2010 No. 84 “On conclusion of intergovernmental agreements on avoidance of double taxation and on prevention of tax evasion on the income and property”. The author traces the transformation of attitude of international tax organizations towards the concept of permanent representation and substantiation of their choice of the concept of taxation of a permanent representation as an independent taxpayer. The scientific novelty is proven by the facts of application of this concept of taxation of permanent representation in the national legislation of multiple countries, international agreements on avoidance of double taxation, Russian national tax legislation and arbitration practice. The main conclusion consists in the response to the selected by the international tax organizations concept of taxation of a permanent representation. The author offers to amend the Model Agreement of the Russian Federation of 02.24.2010 No. 84 “On conclusion of intergovernmental agreements on avoidance of double taxation and on prevention of tax evasion on the income and property”.

Keywords: The principle of attraction, Independent taxpayer, Profit tax, Double tax treaty, OECD, Tax Code, Reduction of the tax base, Permanent establishment, The calculation of the tax base, Transfer of expenses

References:
Internal Revenue Code [Elektronnyy resurs].-// Kodeks SShA (U.S. Code) – Razdel 26 – 1986. URL: https://www.law.cornell.edu/uscode/text/26 (Data obrashcheniya 15.04.2021)
Dogovor mezhdu Rossiyskoy Federatsiey i Soedinennymi Shtatami Ameriki ob izbezhanii dvoynogo nalogooblozheniya i predotvrashchenii ukloneniya ot nalogooblozheniya v otnoshenii nalogov na dokhody i kapital // Sobranie zakonodatel'stva RF № 16 [dogovor prinyat 17 iyunya 1992 g.: po sostoyaniyu na 15.04.2021.]. – M.:SZRF, 1999. – st. 5-6.
Vikulov K.E. Pravila nalogooblozheniya inostrannykh organizatsiy, deystvuyushchikh cherez postoyannoe predstavitel'stvo: opyt OESR i pravovoe regulirovanie v Rossii: dis. … kand. yurid. nauk: 12:00:14 / Kirill Evgen'evich Vikulov. – Moskva, 2011. – 260 s.
OECD Model Tax Convention on Income and on Capital. Ofitsial'nyy sayt OESR v seti «Internet» – 2015. [Elektronnyy resurs] – URL: https://www.oecd.org/ctp/model-tax-convention-on-income-and-on-capital-2015-full-version-9789264239081-en.htm (Data obrashcheniya 25.04.2021).
Vikulov Kirill Ev

Abstract: In view of the low income level of a substantial part of the population in Russia and Kazakhstan, pronounced differentiation by income and social stratification, it is appropriate to introduce progressive taxation for individuals as required by the laws of economic development, despite the existing political imperative that determines the economic course. The article provides mathematical justification of the quantitative values of progressive scale based on the authorial software product of the model of optimal income tax for individuals that allows to accurately calculate the progressive rates considering various factors. The object of this research is the system of taxation of individuals; while the subject is the methods of quantitative determination of the boundaries of taxation of individuals with different income, consequences for the budget and population. The research employs the methods of comparison, generalization, statistical and economic-mathematical methods were used. The development of software product of the model of progressive income tax requires a particular method of mathematical substantiation of quantitative values, precision and convenience of economic-mathematical calculations. The authors developed the software product for personal income taxation based on the methodological provisions proposed by O. V. Kalinina. Such product allows calculating progressive rates of personal income tax, taking into consideration various factors. The conclusion is made that the transition from a flat to a progressive scale characterizes the social nature of redistribution of tax burden among population. Moreover, it would increase revenues into the state budget.

Keywords: software product, quintile groups, linear transformation method, individual income tax, personal income tax, personal taxation, tax, flat scale, progressive scale, increase budget revenues

References:
Tsypin I. S., Rtishchev A. V. Sotsial'naya napravlennost' i razvitie nalogovoy politiki v usloviyakh globalizatsii// Finansovaya analitika: problemy i resheniya», 11(35)-2010 sentyabr'. [Elektronnyy resurs]. URL: https://www.fin-izdat.ru/journal/fc/detail.php?ID=30618 (data obrashcheniya 10.10.2020 g.).
Kalinina O. V. Postroenie ierarkhicheskoy sistemy printsipov sotsial'no orientirovannoy nalogovoy sistemy// Finansovaya analitika: problemy i resheniya. 9(51)-2011 mart. [Elektronnyy resurs]. URL: https://cyberleninka.ru/article/n/postroenie-ierarhicheskoy-sistemy-printsipov-sotsialno-orientirovannoy-nalogovoy-sistemy (data obrashcheniya 10.10.2020 g.).
Kalinina O.V. Printsipy i metody sotsial'no-orientirovannogo razvitiya nalogovoy politiki RF. Avtoreferat dissertatsii. Ivanovo. 2012., C. 25-32. [Elektronnyy resurs]. URL: https://www.dissercat.com/content/printsipy-i-metody-sotsialno-orientirovannogo-razvitiya-nalogovoi-politiki-rossiiskoi-federa (data obrashcheniya 10.10.2018 g.).
Aliev B. Kh, Kagirgadzhieva Z.K., Kadieva R.A. Ispol'zov

Abstract: The internal control system is examined as a variety of internal control of an economic entity on the one hand, and as the foundation for transitioning towards tax monitoring on the other. Such approach allows assessing this structure from the perspective of taxpayers, as well as from the standpoint of implementation of public function of tax control. The object of this article is the process of improving internal control system of tax obligations by the taxpayer in the conditions of digitalization of tax administration. The subject of this article is the theoretical aspects of internal control as an administrative function, as well as comparative analysis of the Russian “internal control” system with the classical COSO model. The scientific novelty consists in comprehensive research of the internal control of tax obligations, determination of its essential characteristics,  and assessment of the consequences of formalization of requirements thereof, which led to the conclusion on transformation of the internal control of the taxpayer from the area of reputational merits of the economic entity and internal administration instruments to the subject of public control by tax authorities in tax monitoring processes. It remains to be seen whether state interference in such delicate sphere of activity of an economic entity as internal control is justified. The goal of this research consists in the analysis of the effective requirements of the Federal Tax Service of Russia from the perspective of possibility of their implementation by the particular taxpayers. The article provides the examples of assessment of certain components of the internal control system based on the criteria set by the Federal Tax Service of Russia. The author formulates the definition of control procedure, carries out classification of the aforementioned criteria; develops the examples of effective design of some controls; as well as presents the examples of assessment of IT systems from in the context of extended requirements of the Federal Tax Service of Russia.

Keywords: risk-oriented apporoach, tax control, managing tax risks, tax risks, taxpayer, tax monitoring, tax compliance, tax administration, horisontal monitoring, internal control

References:
Adams R. Osnovy audita / Per. s angl.; pod red. prof. Ya.V. Sokolova. M.: Audit, YuNITI, 1995. 589 s.
Robertson Dzh. Audit / Per. s angl. M.: Kontakt, 1993. 495 s.
Irvin D. Financial Control. London, 1991, Ryan H.E.Jr., Trahan E.A. Corporate Financial Control Mechanisms and Firm Performance: The Case of Value-Based Management Systems. Journal of Business Finance and Accounting, 2006, vol. 34, no. 1-2, pp. 111 – 138; Gracheva E.Yu. Osobennosti stanovleniya byudzhetnogo kontrolya v dorevolyutsionnoy Rossii // Bankovskoe pravo. 2013. N 6. S. 19-29.
Voznesenskiy E.A. Vnutrikhozyaystvennyy kontrol' na predpriyatiyakh. M.: Znanie, 1967. 298 s.
Mel'nik M.V., Zvezdin A.L., Panteleev A.S. Reviziya i kontrol': Ucheb. posobie. M.: FBK-PRESS, 2003. 520 s.
Brovkina N.D. Kontrol' i reviziya: Ucheb. posobie/Pod red. M.V. Mel'nik. M.: INFRA-M, 2010. 346 s.
Gvarliani T.E., Cheremshanov S.V. Issledovanie metodologii finansovogo kontrolya // Audit i finansovyy analiz. – 2003. – № 4. S. 5-18. [Elektronnyy resurs] – Rezhim dostupa: h

Abstract: The relevance of this research is defined by the growing share of unreported employment and the need for elaboration of tax mechanisms, which would promote legalization of income that is currently not being taxed. The subject of this research is the taxation experiment on self-employed citizens. The goal lies characterization of the key vectors of taxation experiment on self-employed citizens, as well as development of proposals for assessing its efficiency. The author systematizes the norms the Taxation Code of the Russian Federation, federal and regional tax legislation, taxation statistics data, as well as outlines the changes to the experiment due to COVID -19 pandemic. The article provides an overview of the theoretical views of Russian scholars on the advantages and disadvantages of self-employment tax. it is proven that the current stage of the experiment can be considered successful based on substantial increase in the number of taxpayers and the volume of tax revenue. The scientific novelty consists in the development of approaches towards assessing the efficiency of taxation of self-employed citizens. The author proposes indicators that can be used for assessing efficiency of the experiment until 2028:  volume of tax revenue, number of taxpayers, number of tax disputes, tax arrears, amount of accrued dues, changes in tax revenue for other types of taxes that would replace self-employment tax.

Keywords: appraisal, efficiency, professional income tax, income, self-employment, tax experiment, law, collection of taxes, special tax regime, taxpayer

References:
Rabochaya sila, zanyatost' i bezrabotitsa (po rezul'tatam vyborochnykh obsledovaniy rabochey sily) v 2020 g. Statisticheskiy sbornik. – M., 2020
Svain B.L. Kommentariy k Federal'nomu zakonu ot 27.11.2018 N 422-FZ "O provedenii eksperimenta po ustanovleniyu spetsial'nogo nalogovogo rezhima "Nalog na professional'nyy dokhod" v gorode federal'nogo znacheniya Moskve, v Moskovskoy i Kaluzhskoy oblastyakh, takzhe v Respublike Tatarstan (Tatarstan)" // Normativnye akty dlya bukhgaltera. 2019. N 1. S. 58-61.
Statistika o predstavlennykh fizicheskimi litsami v nalogovye organy uvedomleniyakh ob osushchestvlenii deyatel'nosti po okazaniyu uslug fizicheskim litsam dlya lichnykh, domashnikh i (ili) inykh podobnykh nuzhd [Elektronnyy resurs]URL://https://www.nalog.ru/rn77/related_activities/statistics_and_analytics/selfemployed/ (data obrashcheniya 15.09.2020)
Sitnik A.A. Samozanyatye litsa kak sub'ekty nalogovykh pravootnosheniy // Zakony Rossii: opyt, analiz, praktika. 2018. N 3. S. 31-35.
Kryukova E.S., Ruzanova V.D. Individual'nyy predprinimatel' i samoz

Abstract:  
The subject of this research is the decisions of the Constitutional Court of the Russian Federation pertinent to methodological questions of computation of the value added tax, namely the peculiarities of taxation of prepayments towards upcoming delivery of goods (execution of work, rendering services). The author examines the provisions of the Ruling of the Constitutional Court of the Russian Federation of 11.08.2018 No. 2796-O, which formulates the legal position on the question of establishing tax period essential for the buyer to restore the tax that was previously deducted for the transferred prepayment. Research methodology relies on the systematic analysis of tax legislation and established arbitration practice. Leaning on the conducted analysis of the provisions of tax legislation and decision of the Constitutional Court of the Russian Federation, it is determined that taxation depends on the economic activity of a taxpayer and is affected by multiple factors, which requires constant improvement of tax legislation. In conclusion, the author underlines the need for clarification of tax rules. The novelty of this work consist in proposal of the new algorithm for computation of the value added tax on prepayments, which would allow reducing efforts in maintaining tax records among taxpayers, as well as alleviate the risks for additional charge of tax and fines by fiscal authorities.
 

Keywords: vat tax deductions, prepaid expense, prepayment, source of law, tax law, VAT recovery, constitutional Court, VAT, vat tax period, office check

References:
Kazhlaev S.A. O mezhotraslevykh svyazyakh finansovogo prava s uchetom praktiki Konstitutsionnogo Suda Rossiyskoy Federatsii // Pravo i ekonomika. 2020. N 1. S. 68-79.
Nalogovyy kodeks Rossiyskoy Federatsii (chast' vtoraya): [feder. zakon: prinyat Gos. Dumoy 19.07.2000 № 117-FZ (red. ot 01.01.2018)]. [Elektronnyy resurs] // SPS «Konsul'tant plyus»: Zakonodatel'stvo: Versiya Prof. – Rezhim dostupa: http://base.consultant.ru/
Rusakova O.V. KS RF i inye vysshie sudebnye instantsii kak istochniki nalogovogo prava po NDS // NDS: problemy i resheniya. 2012. N 12. S. 56-60.
Opredelenie Konstitutsionnogo Suda RF ot 08.11.2018 N 2796-O "Ob otkaze v prinyatii k rassmotreniyu zhaloby obshchestva s ogranichennoy otvetstvennost'yu "Gazpromneft'-Yamal" na narushenie konstitutsionnykh prav i svobod polozheniyami podpunkta 3 punkta 3 stat'i 170 Nalogovogo kodeksa Rossiyskoy Federatsii" // Vestnik Konstitutsionnogo Suda RF. 2019. N 2.
Saulyak O. P. Sudebnaya praktika kak istochnik rossiyskogo prava (material'nyy i formal'nyy aspekty problemy) // Gosudarst

Abstract: This article examines the available approaches towards tax incentivization of the activity of subjects in the industrial and innovative clusters. Analysis is conducted on the tax benefits that could be received by the residents of preferential regimes, such as special economic zones, free economic zones, territories of advanced socioeconomic development within the framework of membership in the Skolkovo Innovation Center, as well as regime for the participants of innovative scientific and technological centers. The peculiarity this research is that tax incentives are examined from the perspective of their relevance on each stage of the lifecycle of an industrial product and innovation. The author's special contribution lies in the selected approach towards assessment of the effect of preferential tax regimes from the standpoint of the development of industrial and innovative clusters. The main conclusions are as follows:
1. Currently existing territorial regimes of taxation are aimed primarily at attraction of new investments to the Russian regions and include a range of tax support measures effective for the limited period on the first stage of lifecycle of the product or innovation;
2. From the perceptive of stimulation of participation in the industrial clusters, the available preferential regimes contain attractive and essential benefits for manufacturing industrial products, however, traditional regimes, such as special economic zones and territories of advanced socioeconomic development, no longer meet the needs of innovative companies. For stimulation of participation in the innovative clusters, tax regime for the Skolkovo Innovation Center currently seems most attractive.
3. Due to the fact that the existing regimes of special economic zones, free economic zones, territories of advanced socioeconomic development are aimed at the attraction of investment and focused on the first years of implementation of the project. For incentivization of the qualitative development of industrial and innovative clusters it is reasonable to assess the possibility of more even distribution of tax benefits or introduce other long-term methods of support.

Keywords: cluster development, innovation, industrial product, life cycle stages, innovation cluster, industrial cluster, special zones, tax benefit, tax incentives, residents of special zones

References:
Postanovlenie Pravitel'stva RF ot 31.07.2015 N 779 (red. ot 02.08.2018) "O promyshlennykh klasterakh i spetsializirovannykh organizatsiyakh promyshlennykh klasterov" // "Sobranie zakonodatel'stva RF", 10.08.2015, N 32, st. 4768.
Bakhshyan E.A. Nalogovoe stimulirovanie razvitiya innovatsionnykh i promyshlennykh klasterov v Rossii s ispol'zovaniem mekhanizmov OEZ i TOSER // Nalogi i nalogooblozhenie. – 2019. – № 9. – S. 1-13. DOI: 10.7256/2454-065X.2019.9.30793 URL: https://nbpublish.com/library_read_article.php?id=30793
Il'ina S.A. Sushchnost' i soglasovanie osnovnykh kategoriy innovatsionnogo menedzhmenta [Elektronnyy resurs] // Naukovedenie (Internet-zhurnal), 2016. – T.8. – № 5 (http://naukovedenie.ru/PDF/08EVN516.pdf) — URL: http://elib.fa.ru/art2016/bv2139.pdf
Malkova Yu.V. K voprosu o neobkhodimosti sozdaniya zon s preferentsial'nymi nalogovymi rezhimami s tsel'yu razvitiya promyshlennykh klasterov // Nalogi i nalogooblozhenie, 2019. – № 7.-S.1-18. — Tol'ko v elektronnom vide. — URL: http://elib.fa.ru/art2019/bv2020.pdf
Obzor vop

Abstract: The subject of this research is the tax risks for the state, namely systematization of theoretical approaches towards their essence and consideration of practical examples of their implementation.  Within the framework of theoretical cognition, the author systematized the approaches towards determination of tax risks for the state and their causes. The empirical research is carried out via analyzing the Russian tax policy with regards to identification of the key tax risks for the state. The scientific novelty lies in determination of tax risks for the state in the context of the modern concept of risk theory, systematization of approaches towards studying tax risks for the state, and substantiation of their classification. The analysis of the Russian tax policy reveals that the key tax risks for the state imply shortage in tax revenue into the budgetary system, ambiguity of the text of tax legislation, ineffectiveness of tax incentives, and decrease in competitiveness of the federal/regional tax system. Therefore, tax policy of the Russian Federation should be oriented towards minimization of these tax risks.

Keywords: tax legislation, budget, tax competition, tax policy, state, tax risk, risk, tax, tax benefits, probability

References:
Pinskaya, M.R. – Samozanyatye grazhdane: nalogovye riski gosudarstva i sposoby upravleniya // Nalogi i nalogooblozhenie. – 2018. – № 6. – S. 16-30. DOI: 10.7256/2454-065X.2018.6.26024 URL: https://nbpublish.com/library_read_article.php?id=26024.
Pinskaya, M.R., Tikhonova, A.V. Nalogovo-byudzhetnaya politika Rossiyskoy Federatsii: otvety na glavnye voprosy // Mezhdunarodnyy bukhgalterskiy uchet. - 2020. - T. 23. № 1 (463). - S. 45-65.
Pugachev, A.A. Nalogovyy manevr v formirovanii konstruktsii novoy nalogovoy
sistemy: vozmozhnye parametry i otsenka perspektiv // Sotsial'nye i gumanitarnye znaniya. - 2017. - T.3, № 4. - S. 345–352.
Federal'nyy zakon ot 23.11.2020 №372-FZ «O vnesenii izmeneniy v chast' vtoruyu Nalogovogo kodeksa Rossiyskoy Federatsii v chasti nalogooblozheniya dokhodov fizicheskikh lits, prevyshayushchikh 5 millionov rubley za nalogovyy period» / Sistema obespecheniya zakonodatel'noy deyatel'nosti – Rezhim dostupa: https://sozd.duma.gov.ru/bill/1022669-7#bh_histras (data obrashcheniya 23.01.2021).
Osnovnye napravleniya byudzhe

Abstract: The subject of this research is the taxation of permanent representations of foreign companies, while the object is the permanent representations of foreign companies. The author examines such aspects of the topic as the impact of international agreements on the avoidance of double taxation upon the conduct of activity by the permanent representations in the territory of the Russian Federation, calculation of profits of permanent representations, and potential conflict situations due to the differences in the Russian tax legislation and the concluded tax agreements. The article explores the methods of transferring expenses confirmed by the accounting source documents, from permanent representations to the foreign parent companies in for the purpose of reduction of tax basis as well as presents the relevant arbitrage practice on the topic. The scientific novelty is substantiated by the use of permanent representations by both Russian and foreign companies, relevant problematic of their taxation in the Russian tax jurisdiction, which is the result that tax agreements contain only general norms and principles of calculating the tax basis for permanent representations. As a conclusion, the author makes proposals on specification of tax agreements with regards to toughening the requirements to calculation profits of the permanent representations and its redistribution, proof of expenses that could be unlawfully used or transferred to the foreign parent company to reduce the tax basis of the permanent representations.

Keywords: Parent foreign organization, Profit tax, Double tax treaty, OECD, Tax Code, Reduction of the tax base, Permanent establishment, The principle of attraction, The calculation of the tax base, Transfer of expenses

References:
Primenyaemye soglasheniya ob izbezhanii dvoynogo nalogooblozheniya. Ofitsial'nyy sayt Federal'noy nalogovoy sluzhby Rossii v seti «Internet»-2021. [Elektronnyy resurs] – URL: https://www.nalog.ru/rn77/about_fts/inttax/mpa/dn/ (Data obrashcheniya 15.01.2021).
Pis'mo Departamenta nalogovoy i tamozhennoy politiki Minfina Rossii ot 13 yanvarya 2014 g. N 03-08-05/378. O raspredelenii raskhodov mezhdu golovnym ofisom i podrazdeleniem inostrannoy organizatsii, osushchestvlyayushchey deyatel'nost' na territorii Rossiyskoy Federatsii. [Elektronnyy resurs] // 2014. URL: https://minfin.gov.ru/ru/document/?order_4=M_DATE&dir_4=ASC&TYPE_ID_4%5B0%5D=6&DOCUMENT_NUMER_4=03-03-07%2F1&page_4=6 (Data obrashcheniya 12.01.2021).
OECD Model Tax Convention on Income and on Capital. Ofitsial'nyy sayt OESR v seti «Internet» – 2015. Abz. 3, 4 p. 5.3, p. 4.1.1. [Elektronnyy resurs] – URL: https://www.oecd.org/ctp/model-tax-convention-on-income-and-on-capital-2015-full-version-9789264239081-en.htm (Data obrashcheniya 05.01.2021).
Pis'mo Departamenta nalogovoy i ta

Abstract: The subject of this research is the taxation of permanent representations of foreign organizations. The object of this research is permanent representations of foreign organizations. The author explores such aspects of the topic as prevention of tax base erosion, modernization of international tax relations, impact of international tax agreements upon the taxation legislation of the Russian Federation with regards to corporate income tax and transfer of expenditure by head organization to the permanent representation. Analysis is conducted on the problematic of Russian taxation of the permanent representations of foreign organizations, with consideration of the accepted international tax standards. The article examines the promptness and factors of implementation of new tax measures aimed at countering tax evasion. The scientific novelty is substantiated by the usage of permanent representations by Russian and foreign companies, remained problematic of their taxation in the Russian tax jurisdiction, flaws in the current tax norms, as well as the impact of international tax agreements upon Russian tax normative document. The main conclusions contain recommendations on modernization of the existing in Russia tax rules in the context of determination of the tax base and application of the “principle of gravity”, increase of accuracy in determination of the actual results of activity of the permanent representations for improving efficiency and achieving balanced level of taxation of the permanent representations, which also function within the framework of a single technological process.

Keywords: Single technological process, Profit tax, Double tax treaty, OECD, Tax Code, BEPS, Permanent establishment, The principle of attraction, The calculation of the tax base, Transfer of expenses

References:
Yakovlev P.I. Sovershenstvovanie nalogooblozheniya inostrannykh organizatsiy, deystvuyushchikh cherez postoyannoe predstavitel'stvo. [Elektronnyy resurs] // [2019]. URL: http://www.vectoreconomy.ru/images/publications/2019/8/taxes/Yakovlev.pdf (Data obrashcheniya 04.08.2020)
Nalogovyy obzor PwC. Ofitsial'nyy sayt PricewaterhouseCoopers v seti «Internet» – 2019. [Elektronnyy resurs] – URL: https://www.pwc.ru/ru/tax-consulting-services/assets/legislation/tax-flash-report-2019-29-rus.pdf (Data obrashcheniya 13.08.2020).
Shaforostova K.I. Realizatsiya shestogo punkta plana BEPS: sootnoshenie printsipa delovoy tseli i testa osnovnoy tseli. [Elektronnyy resurs] // [2018]. URL: https://cyberleninka.ru/article/n/realizatsiya-shestogo-punkta-plana-beps-sootnoshenie-printsipa-delovoy-tseli-i-testa-osnovnoy-tseli. (Data obrashcheniya 17.08.2020).
Indikatory agressivnogo nalogovogo planirovaniya. Ofitsial'nyy sayt Evropeyskoy komissii v seti «Internet» – 2017. [Elektronnyy resurs] – URL: https://ec.europa.eu/taxation_customs/sites/taxation/fil

Abstract: The subject of the study is the investment tax deduction for corporate income tax as a tool for tax incentives for the development of innovative territorial clusters in Russia. The characteristic features of the cluster approach in the economy are noted. Special attention is paid to the federal programs of the Ministry of Economic Development of the Russian Federation to support the development of innovative territorial clusters. The main advantages of tax incentives over other forms of state support for cluster development are highlighted. The benefits related to clusters available in the tax legislation are described. The analysis of the emerging regulatory framework of the subjects of the Federation on the investment tax deduction for corporate income tax is carried out. The conclusion is made about the importance of state support for the development of innovation clusters, which, in the conditions of termination of direct financing in the form of subsidies, can be carried out in the form of tax incentives for investment and innovation activity of cluster participants. The analysis of regional legislation revealed that the current structure of the investment tax deduction in some subjects of the Federation is "overloaded" not always with objective restrictions or overstated requirements, which significantly limit its availability to taxpayers and reduce its effectiveness. It is proposed to direct the benefits to the participants of innovative territorial clusters in their home regions, which, thanks to the synergetic effect generated in them, will lead to an increase in tax revenues of these regions in the future.

Keywords: investment tax credit, tax benefits, subsidies, state support, synergistic effect, investment tax deduction, innovative territorial cluster, cluster approach, income tax, depreciation premium

References:
Chudinovskikh M.V. Korporativnye investitsionnye nalogovye vychety // Nalogi i nalogooblozhenie. – 2019. – № 2. – S. 41 - 48.
Zakon Samarskoy oblasti ot 07.11.2005 № 187-GD «O ponizhennykh stavkakh naloga na pribyl', zachislyaemogo v oblastnoy byudzhet» // SPS «Konsul'tant plyus»
Zakon Respubliki Komi ot 24.12.2019 № 107-RZ «O primenenii investitsionnogo nalogovogo vycheta po nalogu na pribyl' organizatsiy na territorii Respubliki Komi» // SPS «Konsul'tant plyus»
Zakon Chelyabinskoy oblasti ot 04 sentyabrya 2019 goda № 940-ZO «O primenenii na territorii Chelyabinskoy oblasti investitsionnogo nalogovogo vycheta po nalogu na pribyl' organizatsiy» // SPS «Konsul'tant plyus»
Tsentr innovatsionnogo razvitiya i klasternykh initsiativ Samarskoy [Elektronnyy resurs] - URL: http://cik63.ru/uslugi-centra/o-centre/aerospace-cluster/ (data obrashcheniya: 01.08.2020).
Rezidenty turistsko-rekreatsionnogo klastera «Gora Belaya» smogut pol'zovat'sya osobymi nalogovymi l'gotami [Elektronnyy resurs] - URL: http://zsso.ru/activity/press/news/item/4650

Abstract: This article is dedicated to the question of taxation and tax management of a number of operation in digital environment, namely related to the use of cryptocurrency. Special attention is paid to blockchain technologies as a promising tool for improvement of tax management and automation of business processes. The relevance of this work on the one hand is substantiated by the increasing trade volume on the digital markets hand, while on the other – weak foundation, insufficient technical capabilities of tax management of such operations and univerdsally accepted approaches. The results of research can be used by the Ministry of Finances and Government of the Russian federation in development of strategies for improvement of tax policy. The author determines the global trends of recognition/non-recognition of cryptocurrency as a specific type of property, assets of payment method. A brief overview of foreign approaches towards tax regulation of cryptocurrency is presented. The author systematizes the Russian legislative framework on taxation of digital currency, describes the evolution of national approaches to fiscal regulation in this area. A formulation of modern interpretation of cryptocurrency as the object of taxation by different types of taxes (corporate tax, value-added tax, corporate property tax, personal property tax) is provided. The author determines the possibilities for development of tax management with the use of blockchain technologies, as well as forecasts main consequences of such transformations for businesses and the state.

Keywords: financial asset, property, instrument of payment, tax uncertainty, blockchain technology, cryptocurrency, tax administration, tax risks, corporate taxe, personal income tax

References:
Sinenko O.A., Stefanovskaya K.V., Chan E.T., Yakovleva I.A. Nalogooblozhenie kriptovalyut v stranakh ATR // Innovatsionnoe razvitie ekonomiki. – 2019. – № 1 (49). – S. 200-209.
Maksurov A.A. O zarubezhnoy praktike nalogooblozheniya kriptovalyuty // Nalogovaya politika i praktika. – 2019. – № 6 (198). – S. 74-79.
Kolomasova R.A. Razvitie kriptovalyuty v Rossii i zarubezhnykh stranakh // Vektor ekonomiki. – 2018. – № 5 (23). – S. 74.
Proekt Federal'nogo zakona N 419059-7 «O tsifrovykh finansovykh aktivakh i o vnesenii izmeneniy v otdel'nye zakonodatel'nye akty Rossiyskoy Federatsii (o tsifrovykh finansovykh aktivakh)» // http://www.consultant.ru/law/hotdocs/57223.html/ (data obrashcheniya: 02.04.2020).
Kucherov I.I., Khavanova I.A. Nalogovye posledstviya ispol'zovaniya al'ternativnykh platezhnykh sredstv (teoretiko-pravovye aspekty) // Vestnik Permskogo universiteta. Yuridicheskie nauki. – 2017. – № 35. – S. 66-72.
Pis'mo Minfina ot 14 noyabrya 2018 g. N 03-11-11/81983
Postanovlenie Devyatogo arbitrazhnogo apellyatsionnogo suda ot 15.0

Abstract: The subject of this research is the statistical analysis of the efficiency of tax incentives, budgetary subsidization and lending for the purpose of increasing investment activity in the regional aspect. As well as development of the ways for increasing investments into the real of production of the Russian Federation in the nearest future. Special attention is given to assessment of the impact of tax incentives, subsidies and lending for investment activity. Using the two-factor combinatorial grouping, the author estimates the main effect from application of the methods affecting the growth of investments. The author develops and tests the method of calculating the impact of tax incentives in parallel with subsidies, as well as tax incentives in parallel with credits upon the volume of investments into the main capital. The conducted statistical analysis of application of the paramount tax instruments as the means for enhancing activity demonstrated that there is no universal tool that would allow achieving the desired results. Most effective instrument for stimulating investment activity is lending. This fact, alongside a fairly low effectiveness of tax incentives for investments, allowed substantiating the shift of focus tax incentivization: from amortization vector towards stimulation of lending. The proposed by the author options of lending incentives, as well as usage of investment tax credit, are aimed at ensuring economic growth, primarily in the real economic sector.

Keywords: investment attractiveness, the main effect, loans, subsidies, tax benefits, investment activity, investments, economic growth, tax incentives, state support

References:
Sung B. Do government subsidies promote firm-level innovation? Evidence from the Korean renewable energy technology // Energy Policy. 2019. Vol. 132. P. 1333-1344. https://doi.org/10.1016/j.enpol.2019.03.009
Doh S., Kim B. Government support for SME innovations in the regional industries: The case of government financial support program in South Korea // Research Policy. 2014. Vol. 43. Is.9. P. 1557-1569.
Levchenko K.A., Epanchintsev V.Yu. Gosudarstvennaya podderzhka malogo i srednego predprinimatel'stva v Rossiyskoy Federatsii // Elektronnyy nauchno-metodicheskiy zhurnal Omskogo GAU. 2018. №1 (12). URL: https://cyberleninka.ru/article/n/gosudarstvennaya-podderzhka-malogo-i-srednego-predprinimatelstva-v-rossiyskoyfederatsii (data obrashcheniya: 05.04.2020).
Trakhanova M.S. Spetsifika nalogovykh l'got, napravlennykh na podderzhku sel'skogo khozyaystva v zarubezhnykh stranakh // Nauka, obrazovanie i kul'tura. 2018. №7 (31). URL: https://cyberleninka.ru/article/n/spetsifika-nalogovyh-lgot-napravlennyh-na-podderzhku-selskogo-ho

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

References:
Kondratyuk D.L. Nravstvenno-pravovye printsipy v grazhdanskom prave Rossii: na primere spravedlivosti, gumanizma, razumnosti i dobrosovestnosti: dis … kand. yurid. nauk. M. 2006. S. 88.
Nam K.V. Printsip dobrosovestnosti: nekotorye problemy razvitiya doktriny // Vestnik grazhdanskogo prava. 2017. № 6. S. 78
Karapetov A.G. Ekonomicheskiy analiz prava. M., Statut. 2016. S. 65-100.
Karapetov A.G. Ekonomicheskiy analiz prava. M., Statut. 2016. S. 480-481.
Karapetov A.G., Kosarev A.S. Standarty dokazyvaniya: analiticheskoe i empiricheskoe issledovanie // Vestngik ekonomicheskogo pravosudiya. 2019. № 5. S. 4-10.
Nalogovyy kodeks Rossiyskoy Federatsii (chast' pervaya): federal'nyy zakon ot 31.07.1998 № 146-FZ (red. ot 27.12.2019) // Sobranie zakonodatel'stva RF. 1998. № 31. st. 3824.
Opredelenie Konstitutsionnogo Suda Rossiyskoy Federatsii ot 25.07.2001 № 138-O // Vestnik Konstitutsionnogo Suda RF. 2002. № 2
Postanovlenie Prezidiuma VAS RF ot 25.05.2010 N 15658/09 po delu № A60-13159/2008-S8 // Vestnik VAS RF, 2010

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

References:
Revina O. A., Fedortsova R. P. Vozdeystvie inflyatsionnogo faktora na pokazateli bukhgalterskoy (finansovoy) otchetnosti // Upravlenie reformirovaniem sotsial'no-ekonomicheskogo razvitiya predpriyatiy, otrasley, regionov: sb. nauchn. nr. X Mezhdunarodnaya nauchno-prakticheskaya konf. / pod red. V. V. Bondarenko, S. A. Barbashovoy, T. V. Kharitonovoy, I. S. Sokolovoy. Penza: Izd-vo PGU, 2019.
Goldina A. A. Nalogovaya optimizatsiya kak sostavnoy element sistemy formirovaniya byudzheta organizatsii // Izvestiya vysshikh uchebnykh zavedeniy. Povolzhskiy region. Ekonomicheskie nauki. 2015. №1. S. 72-78
Semenova Yu. O., Malakhova Yu. V. Formirovanie uchetnoy politiki organizatsii v sootvetstvii s mezhdunarodnymi standartami finansovoy otchetnosti: V sbornike: Aktual'nye problemy ucheta, nalogooblozheniya i razvitiya klyuchevykh sfer ekonomiki Sbornik materialov VIII Vserossiyskoy nauchno-prakticheskoy konferentsii s mezhdunarodnym uchastiem. pod obshch. red. N. V. Sviridovoy, E. A. Badeevoy, Yu. V. Malakhovoy, A. A. Akimova. 2017. S. 149-153.
Malakhova Yu. V. R

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

References:
Osnovnye napravleniya byudzhetnoy, nalogovoy i tamozhenno-tarifnoy politiki na 2020 god i na planovyy period 2021 i 2022 godov"(utv. Minfinom Rossii) https://www.minfin.ru po sostoyaniyu na 03.12.2019.
OECD, Tax Intermediaries StudyWorking Paper 6 – The Enhanced Relationship. [Elektronnyy resurs]-Rezhim dostupa: www.oecd.org/dataoecd/59/61/39003880.pdf (data obrashcheniya: 15.02.2020).
Ovcharova E.V. Nalogovyy komplaens v Rossii: problemy sootnosheniya mer administrativnogo prinuzhdeniya i stimulirovaniya // Pravo. Zhurnal Vysshey shkoly ekonomiki. – 2019. – № 1. S. 89-111.
Rasporyazhenie Pravitel'stva RF ot 21.02.2020 N 381-r «Ob utverzhdenii Kontseptsii razvitiya i funktsionirovaniya v Rossiyskoy Federatsii sistemy nalogovogo monitoringa» // Ofitsial'nyy internet-portal pravovoy informatsii [Elektronnyy resurs] – Rezhim dostupa: http://www.pravo.gov.ru, (data obrashcheniya: 20.04.2020).
Chatzimichael K., Kalaitzidakis P., Tzouvelekas V. Tax evasion, tax monitoring expenses and economic growth: an empirical analysis in OECD countr

Abstract: The subject of this research is the theoretical and practical aspects of implementation of the regional investment projects (RIP) and special investment contracts (SIC), and prospects of their use as the instruments for incentivizing the development of innovation and industrial clusters in Russia. The article reveals the essence of cluster approach and its evolution in the Russian practice. The author meticulously examines the peculiarities of preferential tax regimes within the framework of RIP and SIC. Special attention is given to the conceptual changes of the legislation on SIC, and analysis of their impact upon the efficiency of the mechanism of SIC. The following conclusions were made: 1) preferential tax regime of RIP, being convenient, transparent and highly demanded by representatives of business sector, is presented as promising for supporting cluster participants; 2) novelties of the legislation on SIC contribute to the increase of its attractiveness for investors, including cluster participants; 3) tax regime of SIC may serve as the instrument for incentivizing such vectors of development of the cluster approach in Russia, as realization of joint projects of cluster participants, development of interregional clusters and intercluster cooperation.

Keywords: intercluster cooperation, interregional clusters, regional investment project, special investment contract, tax incentives, innovative clusters, cluster approach, preferential tax treatment, cluster policy of Russia, cluster map

References:
Ofitsial'nyy sayt Minpromtorga Rossii [Elektronnyy resurs] - URL: http://minpromtorg.gov.ru/press-centre/news/#!denis_manturov_za_tri_goda_zaklyucheno_40_specinvestkontraktov_na_obshhuyu_summu_1_trillion_rubley (Data obrashcheniya 10.01.2020)
«Ob utverzhdenii poryadka zaklyucheniya, izmeneniya, rastorzheniya spetsial'nykh investitsionnykh kontraktov». Federal'nyy portal proektov normativnykh pravovykh aktov [Elektronnyy resurs]-URL: https://regulation.gov.ru/p/94297 (Data obrashcheniya 10.01.2020)
Spravochnaya informatsiya: «Stavki naloga na imushchestvo organizatsiy v sub'ektakh Rossiyskoy Federatsii» (Material podgotovlen spetsialistami Konsul'tantPlyus) // SPS «Konsul'tantPlyus»
Gosduma odobrila novye l'goty dlya privlecheniya krupnykh investitsiy [Elektronnyy resurs]-URL: https://www.rbc.ru/economics/28/05/2019/5cebbc7d9a79473eabb69841 (Data obrashcheniya 10.01.2020)
Kakie otrasli ekonomiki chashche pol'zuyutsya nalogovymi l'gotami [Elektronnyy resurs]-URL: https://pro.rbc.ru/news/5e2edd1b9a79473e3c9fc0ed (Data obrashcheniya 06.01.2020)
Zakon U

Abstract: The author gives attention to the most relevant and discussed question of international taxation – rules of direct taxation of corporate income in the conditions of digital economy. The subject of this research is the problems of taxation of corporations that use digital business models in their activity. The object of this research is the existing and proposed rules for corporate taxation. The relevance of this research is substantiated by the fact that the final proposals of OECD within the framework of Action of the BEPS plan, dedicated to the problems of taxation in the era of digital economy, are expected in the nearest future. The scientific novelty consists in the comprehensive research of the problems of direct taxation in the conditions of digital economy, their categorization, and concealment of causes contributing to their occurrence. The article presents substantiation to an original approach towards determining the problems in taxation of digital economy and development of measures aimed at resolving these problems. In course of research, the author argues the need to delineate problems in order to search for proper solutions. Defending the position of prematurity of introduction of measures regarding the problem of tax evasion and aggressive taxation planning by digital companies, the author refers to the absence of data on implementation of previous initiatives in this sphere that could demonstrate the degree of necessity for further measures.

Keywords: European Commission, OECD, правила определения связи, permanent establishment, BEPS, digital economy, Transfer pricing, IP regime, user participation, value creation

References:
Báez, Andrés and Brauner, Yariv, Taxing the Digital Economy Post BEPS ... Seriously (March 1, 2019). University of Florida Levin College of Law Research Paper No. 19-16
OECD. (2019). Public Consultation Document: Addressing the Tax Challenges of the Digital Economy. Paris: OECD Publishing
OECD. (2019). Public consultation document. Secretariat Proposal for a “Unified Approach” under Pillar One. Paris: OECD Publishing
Marty, Frank and Rume, Gabriel, Joint comments by economiesuisse and SwissHoldings on Public Consultation Document Addressing the Tax Challenges of the Digitalisation of the Economy. [Elektronnyy resurs] – URL: https://www.economiesuisse.ch/sites/default/files/publications/Addressing%20the%20Tax%20Challenges%20of%20Digitalisation_Comments%20by%20Swiss%20Business_final_ohne%20Unterschrift.pdf
Li, Jinyan, Protecting the Tax Base in a Digital Economy (April 18, 2018). United Nations Handbook on Selected Issues in Protecting the Tax Base of Developing Countries, June 2015, ISBN

Abstract: Support of businesses is carried out through multiple instruments, among which an important place belongs to tax breaks. Educated assessment of the efficiency of providing tax breaks would allow the authorities to abolish the ineffective breaks and conduct productive tax policy considering the peculiarities of regional development. The goal of this research lies in carrying out an efficiency assessment of provision of current tax breaks in the Moscow Region. The author attempts to make conclusions on the productiveness of using tax breaks by companies in the Moscow Region, as well as propose original criteria for assessment and make recommendation on improving the quality of the efficiency assessment of tax breaks in the region. The acquired results and proposed original recommendations may be applied by the government and the Ministry of Finances of the Moscow Region for evaluating the results of provision of the regional tax incentives. The conclusion is drawn on the absence of a unified regional methodology for assessing tax breaks. Based on the efficiency coefficients it is impossible to accurately assess the productiveness of providing tax incentives. The need is underlined for further improvements to the mechanism of assessment of the current tax breaks and approval of a unified nationwide methodology.  

Keywords: budgetary efficiency, assessment of the effectiveness, tax rates, tax benefits, tax incentives, tax revenues, regional taxation, tax policy, economic efficiency, lost income

References:
Zakon Moskovskoy oblasti ot 12.12.2018 N 216/2018-OZ (red. ot 07.10.2019) "O byudzhete Moskovskoy oblasti na 2019 god i na planovyy period 2020 i 2021 godov" (prinyat postanovleniem Mosobldumy ot 04.12.2018 N 10/69-P) // Ezhednevnye Novosti. Podmoskov'e, N 243, 25.12.2018.
Zakon Moskovskoy oblasti ot 16.07.2010 N 95/2010-OZ (red. ot 15.07.2019) "O razvitii predprinimatel'skoy deyatel'nosti v Moskovskoy oblasti" (prinyat postanovleniem Mosobldumy ot 08.07.2010 N 7/126-P) // Ezhednevnye Novosti. Podmoskov'e, N 134, 28.07.2010.
Zakon Moskovskoy oblasti ot 24.11.2004 N 151/2004-OZ (red. ot 22.10.2019) "O l'gotnom nalogooblozhenii v Moskovskoy oblasti" (prinyat postanovleniem Mosobldumy ot 24.11.2004 N 10/118-P) // Ezhednevnye Novosti. Podmoskov'e", N 226, 27.11.2004
Postanovlenie Pravitel'stva MO ot 17.10.2017 N 851/38 "O prognoze sotsial'no-ekonomicheskogo razvitiya Moskovskoy oblasti na srednesrochnyy period 2018-2020 godov" // Informatsionnyy vestnik Pravitel'stva MO", N 2, 31.01.2018.
Postanovlenie Pravitel'stva

Abstract: The subject of this research is the harmonized tax policy in the Eurasian Economic Union (EAEU) member-states in the area of indirect taxation. The article explores the general principles of free market of the Eurasian Economic Union and their legislative regulation. Special attention is given to the analysis of current tax deviations from the rules of free trade in EAEU. The author notes that the majority of obstacles in the area of taxation represents barriers that do not align with the law of the Union and should be abolished on the national level. Such barriers exert distorting influence upon mutual trade of the EAEU countries, leading to negative externalities of separate member-states. Supporting the views of leading scholars upon harmonization of indirect taxes, the author presents original conclusions on possible vectors of development of coordinated tax policy in the EAEU. It is noted that the efficiency of tax policy in the EAEU member-states can be reached only in the context of a unified system of tax control and tax administration.

Keywords: limitations, free trade, barriers, excise taxes, VAT, EAEU, harmonization, obstacles, tax rates, taxes

References:
Baldwin R., Wyplos Ch. The Economics of European Integration – New York: McGraw-Hill Education, 2012. – 584 p.
Fynchina Kh.A. Razvitie nalogovoy sistemy Kyrgyzskoy Respubliki v usloviyakh edinogo ekonomicheskogo prostranstva EAES // Vestnik Kyrgyzsko-Rossiyskogo slavyanskogo universiteta. 2018. T. 18. № 3. S. 36-39.
Tyutyuryukov N.N., Tyutyuryukov V.N. Nalog na dobavlennuyu stoimost' v stranakh eaes: garmonizatsiya, divergentsiya ili konkurentsiya? // Nauchnye trudy Vol'nogo ekonomicheskogo obshchestva Rossii. 2016. T. 202. № 5. S. 189-201.
Petrosyan E.G. Puti garmonizatsii sistem nalogooblozheniya v stranakh Evraziyskogo ekonomicheskogo soyuza // Ekonomicheskaya politika. 2016. T. 11. № 6. S. 222-241
Lavrenkova Yu.A. Unifikatsiya i garmonizatsiya zakonodatel'stva evraziyskogo ekonomicheskogo soyuza v otnoshenii tamozhennykh platezhey // Aktual'nye problemy aviatsii i kosmonavtiki. 2018. T. 3. № 4 (14). S. 504-507.
Doklad № 30 «Otsenka vliyaniya netarifnykh bar'erov v EAES: rezul'taty oprosov predpriyatiy» / Tsentr integratsionnykh issledovaniy. S

Abstract: The object of this research is the attractiveness of precious metals in ingots as an investment instrument for population. The goal consists in the analysis of the impact of the fact of value-added taxation (VAT) of transactions involving precious metals in ingots upon their investment attractiveness for population. The author outlines several potential vectors for investing in precious metals (in form measured and precious metal accounts); analyzes the profitability of the various ways of investments; and makes a comparison with the most popular method of financial investment among population – bank investment. The information base for this research consists of the normative and legislative acts, electronic resources, and statistical information. The author formulates a conclusion that value-added taxation of transactions involving precious metals in ingots does not significantly affect their investment attractiveness, as it is mostly defined by the profitability that depends on the dynamics of the precious metals prices. Therefore, the proposed legislative bills on abolishment of VAT for transactions involving precious metals should be argued using other evidence.

Keywords: precious metal coins, precious metal accounts, VAT, taxation, investment instrument, precious metals, precious metal ingots, bank deposits, investment attractiveness, saving

References:
Investitsii grazhdan v dragotsennye metally upali na 12,5%// Izvestiya ot 19.07.2018 g. [Elektronnyy resurs]-URL: https://iz.ru/767746/anastasiia-alekseevskikh/investitcii-grazhdan-v-dragotcennye-metally-upali-na-125(Data obrashcheniya 18.12.2019).
Zolotova N.V., Borisovich V.T. Sovremennaya klassifikatsiya investitsiy na rossiyskom rynke zolota// Vestnik Rossiyskogo ekonomicheskogo universiteta im. Plekhanova. – 2018.-№2(98).
Zolotova N.V. Analiz dinamiki i struktury vypuska investitsionnykh zolotykh monet// Vestnik Rossiyskogo ekonomicheskogo universiteta im. Plekhanova. – 2016.-№3(87).
Zaernyuk V.M., Borisovich V.T. Investitsionnyy potentsial dragotsennykh metallov: sostoyanie i perspektivy// Finansovaya analitika: problemy i resheniya. – 2018. – T.11.-№4.
Zolotova N.V., Borisovich V.T. Otsenka investitsionnykh instrumentov na rossiyskom rynke zolota// Vestnik Rossiyskogo ekonomicheskogo universiteta im. Plekhanova. – 2017.-№2(92).
Zolotova N.V., Borisovich V.T. Nalogooblozhenie operatsiy na rossiyskom rynke zolota// Vestnik Ross

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

References:
Shchukina T. V. Razvitie nalogovogo potentsiala regiona v sovremennykh usloviyakh / T. V. Shchukina , A. V. Loznaya // Aktivizatsiya intellektual'nogo i resursnogo potentsiala regionov : materialy 4-y Vseros. nauch.-prakt. konf., g. Irkutsk, 17 maya 2018 g. : v 2 ch.-Irkutsk, 2018.-Ch. 2.-S. 450-457.
Proekt Postanovleniya Pravitel'stva RF «Ob utverzhdenii Metodiki otsenki effektivnosti nalogovykh l'got (nalogovykh raskhodov) sub'ektov Rossiyskoy Federatsii i munitsipal'nykh obrazovaniy» (podgotovlen Minfinom Rossii16.03.2018 g.)
Manual on Fiscal Transparency. Fiscal Affairs Dept., International Monetary Fund—[Washington, D.C.]: International Monetary Fund, 2007—2007 rev. ed. – 154 p.
Reestr nalogovykh raskhodov, ustanovlennykh federal'nym zakonodatel'stvom na 2015-2017 gody s otsenkoy na prognoznyy period do 2021 goda.
Reestr nalogovykh l'got (nalogovykh raskhodov), ustanovlennykh zakonami sub'ektov Rossiyskoy Federatsii na 2016-2017 gody s otsenkoy na prognoznyy period do 2021 goda.
Osnovnye napravleniya byudzhetnoy, nalogovoy i tam

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

References:
Yakovlev P.I. Sovershenstvovanie nalogooblozheniya inostrannykh organizatsiy, deystvuyushchikh cherez postoyannoe predstavitel'stvo. [Elektronnyy resurs] // [2019]. URL: http://www.vectoreconomy.ru/images/publications/2019/8/taxes/Yakovlev.pdf (Data obrashcheniya 03.10.2019)
Gavshina O. Tekhnicheskaya dorozhnaya karta ot OESR s 2020 goda – minimal'nyy nalog MNP, novye pravila raspredeleniya pribyli. [Elektronnyy resurs] // [2019]. URL: https://internationalwealth.info/deofshorization/technical-roadmap-for-international-tax-planning-tax-new-rules-on-profit-distribution/ (Data obrashcheniya 15.11.2019)
Trebovaniya po podgotovke i podache trekhurovnevoy otchetnosti po transfertnomu tsenoobrazovaniyu. Sayt TOO «Deloyt TSF» – [2016]. [Elektronnyy resurs]-URL: https://www2.deloitte.com/content/dam/Deloitte/kz/Documents/tax/other/KZ_CBCR%20brochure.pdf (Data obrashcheniya 25.09.2019)
Ryabukha I. V Rossii gotovyatsya ratifitsirovat' mnogostoronnyuyu Konventsiyu po vypolneniyu mer, predusmotrennykh planom BEPS. [Elektronnyy resurs] // [2019]. URL: https:/

Abstract: The subject of this research is the mechanism of value-added tax administration in the member-stated of the Eurasian Economic Union. The goal lies in identification of differences in the order of registration with tax authority for paying the value-added tax in Russia, Belarus and Kazakhstan, as well as formulation of recommendations on harmonization of indirect taxation of international trade considering positive experience of the developed European states. The inter-country differences of tax registration are determined. Special attention is given to the novelties in taxation of transboundary supply of e-services. Research methodology is based on the comparative analysis that allows determining the inter-country differences, advantages and disadvantages of value-added tax administration. The main conclusions consists in recommendations on harmonization of indirect taxation of international trade in the Eurasian economic space. The conducted research is intended for closing the gaps between the theoretical representations on tax consequences of supplying goods and services, transfer of property rights and practical analysis of the actual state of value-added tax administration in the Eurasian Economic Union.

Keywords: import of services, EAEU, foreign companies, international trade, cross-border supplies, tax administration, VAT, export of services, Belarus, Kazakhstan

References:
Pinskaya M.R., Milogolov N.S., Adamyan S.F. Zloupotreblenie nalogovymi soglasheniyami: analiz riskov na makrourovne (na primere Respubliki Armeniya) // Nauchno-issledovatel'skiy finansovyy institut. Finansovyy zhurnal. 2018. № 4(44). S. 38-52.
Milogolov N.S. Administrirovanie NDS v sfere elektronnoy kommertsii: opyt stran ES // Vestnik AKSOR. – 2015. – № 3 (35). – S. 31-33.
Nalogovyy kodeks Rossiyskoy Federatsii (chast' pervaya) ot 31.07.1998 № 146-FZ (red. ot 29.09.2019, s izm. ot 31.10.2019)
Nalogovyy kodeks Respubliki Belarus' [zakon Respubliki Belarus' 29.12.2009 № 71-Z (red. ot 30.12.2018)]. [Elektronnyy resurs]. – URL: http://www.pravo.by/document/?guid=3871&p0=Hk0900071 (data obrashcheniya: 16.09.2019).
Kodeks Respubliki Kazakhstan «O nalogakh i drugikh obyazatel'nykh platezhakh v byudzhet (Nalogovyy kodeks)» ot 25.12.2017 № 121-VI – URL: https://online.zakon.kz/document/?doc_id=36148637 (data obrashcheniya: 18.10.2019).
Portal «Elektronnye scheta-faktury» [Elektronnyy resurs]. – URL: http://www.vat.gov.by/mainPage

Abstract: The relevance of examination of the recycling fees is justified by the accumulated problems in the area of environmental protection measures and reprocessing of household and industrial waste in the Russian Federation. The ongoing “waste reform” produce substantial results, while the environmental problems results in strong social tension in the society. The subject of this research consists in the recycling fees, which are part of the current system of fiscal tax payments. The object is the relations established in withholding and redistribution of financial resources within the budget-tax system of the Russian Federation. Special attention is paid to the purposive nature of the accumulated funds, prompting research on the experience of latter years of the socialist economic system, the system of the young sovereign state of the Russian Federation, as well as modern experience of development and maintenance of budget. The scientific novelty of this research consists in the assessment of conducted transformations in the part of recycling fee collection, which on the one hand are aimed at systematization and universalization of the current system of fiscal tax payments, while on the other – at simplification of the mechanisms of collection and preservation of the purpose of payments. The main conclusion of the conducted research consists in the thesis that the current recycling fee collection, as well as the proposed new recycling fee collection within the structure of the Taxation Code of the Russian Federation, do not hold solution of environmental issues, instead being used predominately as a fiscal instrument of the revenue part of the budget.

Keywords: environmental protection, environmental tax, recycling fee, recycling, non-tax payments, fiscal non-tax payments, tax policy efficiency, tax policy, tax, fiscal system

References:
Protyazhennost' avtomobil'nykh dorog obshchego pol'zovaniya federal'nogo, regional'nogo ili mezhmunitsipal'nogo i mestnogo znacheniya po sub'ektam Rossiyskoy Federatsii [Elektronnyy resurs]: Statisticheskie dannye Rosavtodora i Rosstata c 2012 g. s uchetom protyazhennosti ulits. // Federal'naya sluzhba gosudarstvennoy statistiki. URL: gks.ru/storage/mediabank/t2-2.xls (data obrashcheniya: 12.11.2019).
Materialy Vsemirnogo ekonomicheskogo foruma 2019 goda [Elektronnyy resurs]: Ofitsial'nyy sayt Vsemirnogo ekonomicheskogo foruma. URL: http://reports.weforum.org/global-competitiveness-report-2019/competitiveness-rankings/#series=EOSQ057 (data obrashcheniya: 12.11.2019).
Struktura i prognoz parka legkovykh avtomobiley v Rossii // Analiticheskiy otchet po itogam 2018 g. [Elektronnyy resurs]: Avtostat. URL: https://www.autostat.ru/research/product/311/ (data obrashcheniya: 12.11.2019).
Ob okhrane okruzhayushchey prirodnoy sredy: zakon RSFSR ot 19 dekabrya 1991 g. № 2060-1 (utratil silu). Dostup iz sprav.-pravovoy sistemy «Konsul'tantPlyus».
O

Abstract: Relevance of studying the efficiency of government tax policy in oil and gas sector is substantiated by the portion of revenue generated by oil and gas industry. The subject of this research is the approaches, method and tools for analyzing the efficiency of tax policy in oil and gas sector. The object is the government tax policy in oil and gas sectors and the peculiarities between oil and gas industries. Special attention is given to the idea, implementation and interpretation in tax policy. The main research method is the general scientific analysis that allows determining the idea, implementation and as the key forms of existence of tax policy. The scientific novelty consists in using the approach on separate analysis of the idea, implementation and interpretation of tax policy, considering the cyclicity of these phases of its existence. The main conclusion of the conducted research lies in the thesis that an adequate analysis of the efficiency of tax policy requires taking into account the level of abstraction, sectoral specificity and dynamics of tax policy.

Keywords: interpretation, implementation, idea, Oil and gas industry, tax policy effectiveness, tax policy, tax, tax code of Russia, mining tax, production sharing

References:
Kirichenko O.S., Kirichenko T.V. O nalogovom bremeni kompaniy neftegazovogo kompleksa Rossii // Nalogi i nalogooblozhenie. 2018. № 5. S. 42-52.
Kirichenko O.S. Klyuchevye finansovye osobennosti gazovoy otrasli // Finansy i upravlenie. 2019. № 1. S. 1-9.
Kirichenko O.S., Kolyadov L.V., Kirichenko T.V. Nalogooblozhenie v neftegazovom komplekse. Moskva: RGU nefti i gaza, 2016, 328 str.
Komzolov A.A., Kirichenko O.S. Garmonizatsiya nalogooblozheniya gazovoy otrasli // Neft', gaz i biznes. 2016. № 4. S. 7-12.
Kirichenko O.S., Kirichenko T.V., Komzolov A.A Evolyutsiya naloga na dobychu poleznykh iskopaemykh v gazovoy promyshlennosti // Neft', gaz i biznes. 2014. № 2. S. 26-29.
Kirichenko O.S., Komzolov A.A. Predposylki, kontseptsiya i realizatsiya perekhoda k formul'nomu raschetu stavok NDPI na gaz // Gazovaya promyshlennost'. 2014. № 5 (704). S. 28-30.

Abstract: The subject of this research is the economic relations emerging in the process of ensuring tax security of the territory. The object of this research is the social network platform Instagram. The authors explore the business accounts, conduct their classification, as well as determine the threats to tax security formed within the Internet environment. Special attention is given to methodology of implementation of tax monitoring with regard to the aforementioned persons. The article suggests new instruments of taxation that for legalization of tax base, currently formed by separate entities conducting entrepreneurial activity without state registration. The scientific novelty of this work consists in theoretical substantiation of the methodology of taxation and tax control for the purpose of identification of persons pursuing entrepreneurial activity in the social media platforms. The presented material may open new prospects for future research, as well as be of value for those studying the problems of ensuring tax security.

Keywords: public administration, shadow economy, risks, taxes, economic security, threats, tax security, tax control, tax administration, threat neutralization

References:
Nalogovaya bezopasnost'. Monografiya dlya magistrov vuzov, obuchayushchikhsya po napravleniyam podgotovki "Ekonomika", "Yurisprudentsiya" / Pod redaktsiey O.A. Mironovoy . Moskva, 2017. Ser. Magister
Federal'nyy zakon № 422-FZ ot 27.11.2018 «O provedenii eksperimenta po ustanovleniyu spetsial'nogo nalogovogo rezhima «Nalog na professional'nyy dokhod» v gorode federal'nogo znacheniya Moskve, v Moskovskoy i Kaluzhskoy oblastyakh, a takzhe v Respublike Tatarstan (Tatarstan)»
Federal'nyy zakon ot 29.07.2017 № 276-FZ «O vnesenii izmeneniy v Federal'nyy zakon «Ob informatsii, informatsionnykh tekhnologiyakh i o zashchite informatsii»
Postanovlenie ot 21 noyabrya 2018 g. № 1398«Ob utverzhdenii pravil organizatsii i provedeniya kontrol'noy zakupki pri osushchestvlenii otdel'nykh vidov gosudarstvennogo kontrolya (nadzora)».
Federal'nyy zakon № 97-FZ ot 5 maya 2014 goda «O vnesenii izmeneniy v Federal'nyy zakon «Ob informatsii, informatsionnykh tekhnologiyakh i o zashchite informatsii“ i otdel'nye zakonodatel'nye akty Rossiyskoy Federatsii po voprosam uporyadocheni

Abstract: The subject of this research is the Russian practice of tax incentives of the industrial and innovation territorial clusters using preferential tax regimes of special economic zones and territories of advanced socioeconomic development. Analysis was conducted on the legal framework of federal level in the area of regulating industrial and innovation clusters, methodological support of implementation of cluster policy, as well as regional legislation for determination of potential tax breaks and preferences in terms of the regime of special economic zone and sectoral incentives on the example of pharmaceutical cluster of Kaluga Region. The main conclusion consists in the following theses:  - harnessing the potential of zones with preferential tax regimes is a relevant vector of government policy aimed at supporting the development of innovation and industrial clusters; - the three models of tax incentives of cluster participants based on special economic zones and priority social and economic development areas have formed within the Russian practice; - pertinence of legislative review of the question on providing additional preferences related to value-added tax and insurance premium to the cluster participants.

Keywords: the Ministry of industry and trade, the Ministry of economic development, cluster map of Russia, industry benefits, cluster policy, tax incentives, territories of advanced development, special economic zones, innovative clusters, industrial clusters

References:
Karta klasterov Rossii. Rossiyskaya klasternaya observatoriya [Elektronnyy resurs]. URL: http://clusters.monocore.ru/list (data obrashcheniya: 25.07.2019g.)
Kutsenko E. S. Normativnoe regulirovanie v klasternoy politike: tekushchaya situatsiya i perspektivy sovershenstvovaniya / Peterburgskaya mezhdunarodnaya konferentsiya «Klastery otkryvayut granitsy», Sankt-Peterburg, 12-13 maya 2016
Korneyko O. V., Pestereva A. V. Klasternyy podkhod v organizatsii svobodnykh ekonomicheskikh zon // ANI: ekonomika i upravlenie. T. 6, № 1, 2017. S. 83
Geoinformatsionnaya sistema industrial'nykh parkov, tekhnoparkov i klasterov Rossiyskoy Federatsii [Elektronnyy resurs]. URL: https://www.gisip.ru/ (data obrashcheniya: 25.08.2019g.)
Strategiya prioritetnogo proekta Minekonomrazvitiya Rossii «Razvitie innovatsionnykh klasterov – liderov investitsionnoy privlekatel'nosti mirovogo urovnya», utverzhdennaya stats-sekretarem – zamestitelem Ministra ekonomicheskogo razvitiya Rossiyskoy Federatsii O.V. Fomichevym ot 08.07.2016. // SPS «Konsul'tant Plyus»
Klasternaya poli

Abstract: The subject of this research is tax incentives of industry. The object of this research is the susceptibility of industrial sectors to fiscal incentives.  The goal consists in determination of areas of tax incentives for industry and diagnostics of the demand for tax breaks from the positions of government fiscal support of economic growth in the Russian Federation. The author suggests the assessment indicators of sectoral susceptibility to fiscal incentives grouped in accordance with the areas of support of industry. The conclusion is made in the low level of susceptibility of industry to the tax instruments of stimulation investments into fixed capital, innovation activity.  Research methodology leans on the systemic approach that allows identifying the problems of tax incentives for economic growth in the sectors of economy. The scientific novelty consists in formulation of the original approach toward selection of assessment indicators of susceptibility of industrial sectors to tax incentives. Having analyzed the statistical data of tax reporting and development indicators of industrial sectors, the author states that despite a broad range of tax breaks, the potential of government policy measured aimed at supporting industrial sector of the economy is yet to be fulfilled.

Keywords: innovative activity, industry susceptibility, import substitution, industry, VAT, corporate profit tax, tax burden, tax incentives, profitability, R&D

References:
Gromov A.D. Vliyanie gosudarstvennykh raskhodov na ekonomicheskiy rost // Nauchno-issledovatel'skiy finansovyy institut. Finansovyy zhurnal. 2015. № 4 (26). S. 62-71.
Sukharev O.S. Ekonomicheskiy rost i finansovye instituty: vliyanie na makro-i mikrourovnyakh // Nauchno-issledovatel'skiy finansovyy institut. Finansovyy zhurnal. 2017. № 2 (36). S. 76-90.
Sukharev O.S. Finansovaya politika i novyy rezhim ekonomicheskogo rosta // Nauchno-issledovatel'skiy finansovyy institut. Finansovyy zhurnal. 2013. № 2 (16). S. 141-150.
Panskov V.G. Nalogovye l'goty: tselesoobraznost' i effektivnost' // Finansy. 2012. № 10. S. 34-36.
Dudnik S.A., Korotchenkov A.M., Kuzich A.E. Effektivnost' nalogovykh l'got dlya predpriyatiy // Vestnik Dal'nevostochnoy gosudarstvennoy akademii ekonomiki i upravleniya. 1998. № 2 (6). S. 46-50.
Malis N.I. Nalogovaya politika na srednesrochnyy period: optimizatsiya l'got i stimulirovanie investitsiy // Nauchno-issledovatel'skiy finansovyy institut. Finansovyy zhurnal. 2014. № 3 (21). S. 89-95.
Musaeva Kh.M. Nalo

Abstract: This article assesses the degree of dependence on natural resources of Russia and economic development in particular. Analysis is conducted on the development of institutions in Russia based on the data of international ratings. The author examines the advanced scientific experience in the area of studying the dependence of quality of institutions on the extent of resource abundance. It is revealed which institutional instruments are most effective in combatting the negative effects of resource curse. Their potential implementation in Russia is analyzed. The main conclusion of this work consists in determination of pattern that the key measures for stimulating economic growth under the factor of resource abundance consist in strengthening of the institution of property rights, as well as increasing transparency of the process of decision-making at the state level. The author also underlines the importance of existence and effective management of the fund, which accumulates resource rent.

Keywords: international index, oil and gas revenues, corruption, transparency, property right, resource curse, resources, institutions quality, economic growth, development

References:
Mishura A.V. Resursozavisimost' i kachestvo institutov v regionakh Rossii // Zhurnal novoy ekonomicheskoy assotsiatsii. № 6. 2010.S.15-29
Gosudarstvennye investitsii v razvivayushchiesya strany s izobiliem prirodnykh resursov. // Mezhdunarodnyy valyutnyy fond. Rabochie publikatsii. WP/12/274 S.30
Global fortune index. // [Elektronnyy resurs] URL: https://fortune.com/global500 (data obrashcheniya: 15.10.2019)
Auty, R. (1993) Sustaining Development in Mineral Economies // The Resource Curse Thesis. Routledge, London.
Chirkova E. Vliyanie institutov na razvitie resursnykh ekonomik. // Moskovskiy tsentr Karnegi. May 2017 S.66
Arezki, Rabah, Markus Brückner. 2009. “Oil Rents, Corruption, and State Stability: Evidence From Panel Data Regressions.” IMF Working Paper WP/09/267
Busse, Matthias, Steffen Gröning. 2013. “The Resource Curse Revisited: Governance and Natural Resources.” // Public Choice Yanvar'.2011. S.91
Knutsen, C.H., A. Kotsadam, E.H. Olsen, T. Wig Mining and Local Corruption in Africa // American

Abstract: The subject of this research is the economic mechanism of formation of the valid taxable base of land parcels of agricultural designation by land tax based on cadastral value. The goal consists in examination of peculiarities of tax planning in the area of analysis of regulation of taxable base on land of agricultural designation in the current conditions of actualization of cadastral value on the regional level with determination of average indexes of exaggerated value, structure of subjects of litigation and it dynamics of its changing. The object of this research is the economic system in form of land parcels of agricultural designation with taxable base in form of cadastral value. The authors explore the questions of the genesis of normative base, conclusions, recommendations, and list of literature on the matter. The scientific novelty lies in a complex of discovered peculiarities of the functionality of economic mechanism of forming valid taxable base of land parcels of agricultural designation, key trends in actualization of their cadastral value based on the economic processes of mass cadastral valuation on the regional level through the estimate of exaggerated value, as well as structural components of the subjects of litigation and their dynamics. The main conclusions consist in a set of scientifically substantiated claims on development of fair taxable base on the regional level, study of the subjects of challenge of cadastral value, and development of a number of practical recommendation.

Keywords: mass valuation, state budget institutions, cadastral value, updating, taxable base, land tax, tax regulation, tax planning, forecasting, agricultural land

References:
Obzor metodicheskikh osnov opredeleniya rynochnoy stoimosti zemel'nykh uchastkov. Baronin S.A., Mayorova A.E. V sbornike: Sovremennye problemy v stroitel'stve: postanovka zadach i puti ikh resheniya. Sbornik nauchnykh statey Mezhdunarodnoy nauchno-prakticheskoy konferentsii. Yugo-Zapadnyy gosudarstvennyy universitet. Kursk, 2019. S. 107-111.
Zinov'ev I.P., Kolesnikov Yu.A., Mel'nikov V.Yu. Kadastrovaya otsenka imushchestva kak novyy element nalogooblozheniya // Finansovoe pravo i upravlenie. - 2016. - №4. - C. 274 - 282.
Sravnitel'naya otsenka konkurentnosposobnosti nalogovykh sistem dlya sel'skogo khozyaystva v stranakh EAES. Tikhonova A.V.. Nalogi i nalogooblozhenie.2018. №9. S.59-67.
Fedotova T. .Baronin S.A., Popova IV. Analiz sovremennykh osobennostey metodiki otsenki kadastrovoy stoimosti zemel'. // Nalogi i nalogooblozhenie. - 2019. - №3. - C. 24 - 32.
Development of the municipal market of land plot auctions for housing construction in Russia. Baronin S.A., Kulakov K.Y. Journal of Applied Economic Sciences. 2016. T. 11. № 4

Abstract: The subject of this research is the peculiarities of calculation of value-added tax in receipt of budget subsidies. The author examines the condition for application VAT deductions by taxpayers-recipients of budget subsidies. It is also pointed out that according to positions of the tax law, taxpayer must restore taxes not previously subject to deduction in cases of receiving subsidization after purchase. Special attention is paid to the history of development of VAT tax legislation in receipt of budget subsidies, starting from 2011. Based on the conducted analysis of the provisions of tax legislation, the author determines a contradiction between the Section 6 of the Article 171 of the Taxation Code of the Russian Federation (TCRF), according to which  a deduction can be claimed during acquisition of main funds, regardless of the source of financing, and the Section 2.1 of the Article 170 TCRF, as well as Subsection 6 of the Section 3 of the Article 170 TCRF, which do not allow the taxpayer-recipient of the budget subsidies to use VAT deduction. The main conclusion of the conducted research consists in the need for changes of the tax norms. The scientific novelty lies in the proposal of new formulation of the Section 6 of the Article 171 of the Taxation Code of the Russian Federation so that the taxpayers who use the results of state investment activity would not have competitive advantage in form of VAT deduction.

Keywords: investor, legislative contradiction, budget subsidies, VAT recovery, tax deductions, value added, grant recipients, VAT refund, municipal customer, developer

References:
Nalogovyy kodeks Rossiyskoy Federatsii (chast' vtoraya): [feder. zakon: prinyat Gos. Dumoy 19.07.2000 № 117-FZ (red. ot 01.01.2018)]. [Elektronnyy resurs] // SPS «Konsul'tant plyus»: Zakonodatel'stvo: Versiya Prof. – Rezhim dostupa: http://base.consultant.ru/
"Byudzhetnyy kodeks Rossiyskoy Federatsii" ot 31.07.1998 N 145-FZ
Pis'mo Minfina RF ot 31.08.2009 N 03-07-14/91
Pis'mo Minfina RF ot 21.10.2009 N 03-07-11/260
Postanovlenie Prezidiuma VAS RF ot 13.03.2007 № 9593/06 po delu N A40-1941/06-99-15
Postanovlenie FAS Volgo-Vyatskogo okruga ot 17.04.2009 po delu N A28-10954/2008-451/21
Opredelenie Sudebnoy kollegii po ekonomicheskim sporam Verkhovnogo Suda RF ot 19.11.2015 № 310-KG15-8772 po delu № A09-8245/2014
Opredelenie Sudebnoy kollegii po ekonomicheskim sporam Verkhovnogo Suda RF ot 21.01.2016 № 310-KG15-13228 po delu № A09-7805/2014
Glubokova N.Yu., Gordienko M.S., Sycheva E.I. Obnovlennyy mekhanizm vosstanovleniya NDS v byudzhetno-nalogovoy sisteme Rossii// Ekonomika: vchera, segodnya, zavtra. 2018. №4A

Abstract: The subject of this research is the experience of incentivizing the activity of industrial clusters in the Russian Federation. The author examines the tools uses as the support measures of their activity, and notes that at present tax instruments are practically out of use. The applied direct methods for supporting the activity of industrial clusters (subsidies) are insufficient and have a number of shortcomings; however, the supplementary indirect methods (tax reductions) are capable of increasing the overall effectiveness of implemented measures. As the indirect support measures, the author recommends using the tax instruments in form of the zones with preferential tax regimes. The information framework for this study contains normative and legislative acts, electronic resources, reports on realization of government programs, and statistical data. The main conclusions consist in the following theses: 1) insufficiency of direct support measures of the activity of industrial clusters (primarily due to the limited circle of receivers); 2) pertinence of using integrated tax measures for incentivizing the activity of industrial clusters; 3) most acceptable, from the author perspective, form of incentivizing the activity of industrial clusters is the extension of special economic zones regime to them.  

Keywords: areas of territorial development, territories of advanced development, preferential tax regimes, special economic zones, complex tax instruments, tax incentive, subsidies, industrial clusters, free economic zones, free port

References:
Biznesu gotovyat portfeli s pryanikami. Minekonomiki razrabotalo edinuyu politiku dlya l'gotnykh territoriy. [Elektronnyy resurs]-URL: https://www.kommersant.ru/doc/3962470 (Data obrashcheniya 04.08.2019 g.)
Metodicheskie rekomendatsii po realizatsii klasternoy politiki v sub'ektakh Rossiyskoy Federatsii. Utverzhdeny Minekonomrazvitiya RF 26.12.2008 № 20615-ak/d19 // SPS «Konsul'tant Plyus».
Mantaeva E.I., Goldenova V.S. K voprosu o roli promyshlennogo klastera v razvitii regional'noy ekonomiki//Vestnik Volgogradskogo gosudarstvennogo universiteta. Seriya 3: Ekonomika. Ekologiya.-2017.-T. 19.-№ 1 (38).-S. 45-51.
Rasporyazhenie Pravitel'stva RF ot 17.11.2008 № 1662-r «O Kontseptsii dolgosrochnogo sotsial'no-ekonomicheskogo razvitiya Rossiyskoy Federatsii na period do 2020 goda»// SPS «Konsul'tant Plyus».
Federal'nyy zakon ot 31.12.2014 № 488-FZ «O promyshlennoy politike v Rossiyskoy Federatsii» // SPS «Konsul'tant Plyus».
Postanovlenie Pravitel'stva RF ot 31.07.2015 № 779 «O promyshlennykh klasterakh i spetsializirovannykh organizats

Abstract: Movement of Russia's economy towards robotic production should be reinforced by making companies ready for such shift. In this article the authors focus on what conditions are needed for the development of robotic economy in terms of regulation of corporate tax burden. The subject of the research is the methods of state regulation of corporate tax burden under the conditions of robotic economy. The aim of the research is to develop tax regulation tools, in particular, rebates for main tax and levy rates destined to encourage companies to transfer to robotic production. In their research the authors have applied such methods as analysis and synthesis, systems approach, multivariate statistics methods and economic and mathematical methods. As a result of their research, the authors prove the need to develop new tax instruments that would either change behavior of economic entities towards robotic production or encourage futher shift of companies to robotic economy in case companies have been already taken some step in this direction. The authors offer to develop rebates for main tax rates, VAT and insurance rates for companies that prove to be efficient in adopting robotic production. The main requirement for applying to such rebates would be positive dynamics of productivity indicators for the period rebates are granted for. 
 

Keywords: profit tax, discount, tax instrument, regulation of the tax burden, government regulation, the robotic economy, tax burden, VAT, insurance contributions, performance indicators

References:
Aliev B.Kh., Kazimagomedova Z.A., Alimirzoeva Analiz metodik otsenki effektivnosti mekhanizma ustanovleniya nalogovykh l'got v otdel'nykh regionakh // Finansy i kredit. 2015. № 33. S. 40-50.
Byvshev V.A., Mandroshchenko O.V., Mikhaleva M.Yu. Issledovanie vliyaniya otdel'nykh nalogov na finansovye pokazateli investitsionnoy deyatel'nosti malykh predpriyatiy // Audit i finansovyy analiz. 2009. № 6. S.7-13.
Malis N.I. Nalogovaya politika na srednesrochnyy period: optimizatsiya l'got i stimulirovanie investitsiy // Finansovyy zhurnal. 2014. № 3. S. 89-95.
Savel'eva A.V. Gosudarstvennye instrumenty stimulirovaniya investitsiy: nalogovye l'goty // Interekspo Geo-Sibir'. 2012. T. 1. № 3. S. 182-185.
Rossiyskiy statisticheskiy ezhegodnik – 2018 g. [Elektronnyy resurs] / Federal'naya sluzhba gosudarstvennoy statistiki. URL: http://www.gks.ru/bgd/regl/b18_13/Main.htm (data obrashcheniya 19.07.2018).
Grebeshkova I.A. Tendentsii v otsenke nalogovoy nagruzki organizatsiy // Vestnik Finansovogo universiteta. 2017. T.21. № 3 (99). S. 189-193.
Gr

Abstract: The aim of the research is to define admissible patterns of taxation of revenues from cryptocurrency operations in Russia. In the course of her research the author has analyzed the epxerience of tax regulation of cryptocurrency turnover in European countries, USA, Canada, Latin America and Pacific Asia. She has analyzed alternative approaches to defining the economic and legal nature of cryptocurrency for taxation purposes and has defined peculiarities of determination of an object of taxation and calculation of tax base for cryptocurrency operations. The author has also outlined th emain problems that may arise in the process of tax control of cryptocurrency operations. The methodological basis of the research includes a combination of general and special research methods such as analysis of cause-and-effect relations, structural functional method, logical method, comparative law method, method of legal modelling and prediction. The main result of the research is the development of potential variants of direct and indirect taxation of cryptocurrency operations in Russia as well as description of some methods of collection and confirmation of information about personalities of miners, cryptocurrency holders and relevant operations for tax control purposes. 

Keywords: object of taxation, indirect taxation, direct taxation, assets, means of payment, mining, cryptocurrency operations, Cryptocurrency, tax base, tax control

References:
Guidance for a Risk-Based Approach to Virtual Currencies (June 2015). URL: http://www.fatf-gafi.org/publications/fatfgeneral/documents/guidance-rba-virtual-currencies.html (data obrashcheniya: 16.07.2019).
Vnesenie izmeneniy v standarty FATF i zayavlenie FATF po virtual'nym aktivam (2018 g.). URL: http://fedsfm.ru/documents/international-fatf (data obrashcheniya: 16.07.2019).
Guidance for a Risk-Based Approach to Virtual Assets and Virtual Asset Service Providers (June 2019). URL: https://www.fatf-gafi.org/publications/fatfrecommendations/documents/guidance-rba-virtual-assets.html (data obrashcheniya: 16.07.2019).
Nalogovyy kodeks Rossiyskoy Federatsii (chast' vtoraya) ot 05.08.2000 № 117-FZ // Sobranie zakonodatel'stva Rossiyskoy Federatsii. 2000. № 32. St. 3340.
Pis'mo FNS Rossii ot 04.06.2018 № BS-4-11/10685@ «O poryadke nalogooblozheniya dokhodov fizicheskikh lits» (vmeste s Pis'mom Minfina Rossii ot 17.05.2018 № 03-04-07/33234). Dokument opublikovan ne byl. Dostup iz SPS «Konsul'tantPlyus».
Pis'mo FNS Rossii ot 22

Abstract: The subject of this research is the analysis of reasonability of increasing value-added tax rate under the conditions of Russian economic system. This is believed to be a very important step as a result of modern development trends of indirect taxation. In her article Andreeva provides the results of calculation of predicated VAT revenue gain by the consolidated budget of the Russian Federation if the tax rate is increased from 18% to 20% as well as evaluates consequences of this step for the government and taxpayers. The author offers her own method of prediction of expected VAT revenue amount that needs the use of such prediction methods as indexing and averaging-out. It has been discovered that generally there is reason to increase VAT rate because it will considerably increase bugetary revenues which will then have a good impact on the development of medicine, education and other socially-important branches. However, it is also neceassary to increase actual income of citizens, otherwise the growth of prices will result in decreasing demand for certain groups of goods. 

Keywords: inflation, GDP, tax revenue forecast, federal budget, tax rate, tax system, tax burden, VAT, indexing, indirect taxation

References:
Bederdinov T.I., Savosik D.A. Povyshenie NDS-ob'ektivnaya neobkhodimost' Pridneprovskiy nauchnyy vestnik. 2018. T. 12. № 2. S. 039-044.
Zemlyakova A.V. Povyshenie naloga na dobavlennuyu stoimost' // Nauchnyy vestnik Yuzhnogo instituta menedzhmenta. 2018. № 2 (22). S. 31-36.
Timoshenko V.A. Sovershenstvovanie kontrolya za ischisleniem i uplatoy NDS na baze "ASK NDS-2" Pravo i ekonomika. 2017. № 11 (357). S. 61-65.
Otchet po forme N 2-NK «Otchet o rezul'tatakh kontrol'noy raboty nalogovykh organov (svedeniya o provedenii kameral'nykh i vyezdnykh proverok)»
Pinskaya M.R., Tikhonova A.V. Nalogovo-byudzhetnaya politika Rossiyskoy Federatsii: otvety na glavnye voprosy // Regional'naya ekonomika: teoriya i praktika. 2017. T. 15. № 9 (444). S. 1689-1709.
Strigaleva D.S. Staryy novyy NDS: problemy perekhoda na stavku NDS 20% v 2019 godu Sovremennye aspekty ekonomiki. 2018. № 12 (256). S. 160-165.
Ruseykina N.S. POVYShENIE STAVKI NDS: KAKIE POSLEDSTVIYa NAS OZhIDAYuT? Vektor ekonomiki. 2018. № 12 (30). S. 121.
Dal'chenko E.A., Poda D

Abstract: The object of the research is taxation of capital assets in the foreign states and Russia. The subject of the research is adjustments of VAT in relation to capital goods. The authors of the article analyze cases when adjustment of VAT is needed in relation to capital goods. They describe differences in calculation of VAT subject to adjustment as well as other associated differences in the EU countries and Russian Federation. They underline that the foreign states apply a special formula to adjust VAT for each year in particular. The authors also describe peculiar features of adjusting VAT for capital goods in Germany, Great Britain, and France. The basis of the research is the analysis of tax legislation, in particular, collection of VAT when adjusted to capital goods. The researchers have applied the following research methods: comparison, thematic review and synthesis, deduction, description and systems approach. The novelty of the research is caused by the fact that the authors have analyzed guidelines applicable in the European Union in general and a number of certain countries in particular such as Great Britain which has allowed to create a general scheme of collection of VAT for capital goods in the EU states. The authors also provide concrete examples of how to calculate VAT adjustments in relation to capital goods. The authors' special contribution to the topic is their determination of a number of elements of VAT adjustment in the EU countries that play an important role but have never been covered by the Russian VAT adjustment scheme. 
 

Keywords: Experience of countries, Adjustment, Proportional deduction, Non commercial purpose, Commercial purpose, Principles, Capital assets, VAT, Calculation formula, Form of transactions

References:
Khlebopasheva O.N. Mery gosudarstvennoy podderzhki finansirovaniya stroitel'noy otrasli // Nauchno-issledovatel'skiy finansovyy institut. Finansovyy zhurnal. 2016. – № 1. – S. 117–121.
Capital Goods Scheme (VAT Notice 706/2). [Elektronnyy resurs] Rezhim dostupa: https://www.gov.uk/guidance/capital-goods-scheme-notice-7062 (data obrashcheniya: 04.06.2019).
Malis N.I. Sovershenstvovanie nalogovoy politiki na regional'nom urovne: osnovnye napravleniya // Nauchno-issledovatel'skiy finansovyy institut. Finansovyy zhurnal. 2018. – № 1. – S. 51–60.
International VAT/GST Guidelines OECD 2017. [Elektronnyy resurs] Rezhim dostupa: http://www.oecd.org/ctp/international-vat-gst-guidelines-9789264271401-en.htm (data obrashcheniya: 04.06.2019).
Kuznetsova O.N. Kollizii i perspektivy ucheta amortizatsionnogo fonda predpriyatiya // Nauchno-issledovatel'skiy finansovyy institut. Finansovyy zhurnal. 2017. – № 2. – S. 38–45.
Sergeev L.I., Moroz M.I. Razvitie podkhodov k raschetu summ amortizatsionnykh otchisleniy // Nauchno-issledovatel'skiy fin

Abstract: The aim of the research is to discover nontraditional sources of financing economic entities that need funds at the initial stage of their functioning and thus to contribute to advanced development economy in the Russian Federation. The authors propose crowdinvesting to be one of such financial sources. The methodological basis of the research includes the theory of financies and problem-oriented approach that takes into account peculiar difficulties of financing search at the stage of start-up for economic entities of all sectors and forms of property. The research methods include dialectial, cause-and-effect and structural-logical analysis that allow to clarify theoretical aspects of crowdinvesting as a possible alternative source of financing small innovative enterprises in the Russian Fedation. The research results include the following: 1. definition of crowdinvesting as an initial source of financing innovative projects; 2. logically substantiated author's model of development of financial investment mechanism through crowdinvesting in order to encourage and develop innovation activity of economic entities. The results of the research are important for the development of availability of financial sources and implementation of new financial technologies that would attract more resources into innovation projects.

Keywords: investment attractiveness, attraction of financial resources, advanced development economy, sources of financing, innovative enterprises, crowdfunding platform, financial and investment mechanism, crowdinvesting, crowdfunding, borrowed resources

References:
Dvoryadkina E.B. (2012). Evolyutsionnyy podkhod k issledovaniyu uslug kreditnykh organizatsiy v regione // Izvestiya Ural'skogo gosudarstvennogo ekonomicheskogo universiteta. № 2 (40). S. 79-82.
Ivanitskiy V.P., Tat'yannikov V.A. (2018). Informatsionnaya assimetriya na finansovykh rynkakh: vyzovy i ugrozy//Ekonomika regiona. Tom 14. №4. S. 1156-1167. DOI: 10.17059/2018-4-8.
Khau Dzh. (2012). Kraudsorsing. Kollektivnyy razum – budushchee biznesa. Per. s angl. – Moskva: Al'pina Pablisher. 205 s.
Milovidov V.D. (2013). Assimetriya informatsii ili «simmetriya zabluzhdeniy»? // Mirovaya ekonomika i mezhdunarodnye otnosheniya. № 3. S. 45-53.
Moss A. Chto takoe kraudfanding? / A. Moss // Portal kraud-servisov [Elektronnyy resurs]. (2012). Rezhim dostupa: http://crowdsourcing.ru/article/what_is_the_crowdfunding, svobodnyy.
Kuznetsov V.V. (2017). Kraudfanding: aktual'nye voprosy regulirovaniya / V.V. Kuznetsov // Den'gi i kredit. № 1. S. 65-73.
Bozhor Yu.A. Kraudfanding [Elektronnyy resurs]. (2018). Rezhim dostupa: http://www.cbr.ru/Stat

Abstract: The subject of this research is the methodological peculiarities of imposing VAT in EAEU state members. The author of the article examines such elements of the tax as object of taxation, VAT-free operations, tax rates, and place of supply of goods or services. The researcher provides a more detailed analysis of the rules for determination of place of supply of goods or services within the EAEU protocol and Tax Codes of EAEU state members. She pays special attention to the influence of methodological differences in VAT calculation on market competition, fair trade provision and implementation of the Four Freedom Principle. The research methods include analysis and synthesis, table and graphic method of data presentation and especially the matrix mehod that allows to present a matrix of methodological differences in VAT exemption qualification. The main research results are the following: EAEU states' differences in what concerns determination an object of taxation and a list of VAT-free operations do not have a significant distorting effect on the mutual trade of these countries. Meanwhile, differences in determination of place of supply of goods or services and tax rates change import flows and violate the principles of free competition. At the end of the research the author offers areas of improvement of indirect taxation (in what concerns VAT) in the member states of the Eurazian Economic Union. 

Keywords: free trade, place of sale of services, tax rate, harmonization, object of taxation, EAEU, VAT, market competition, tax, principle of destination country

References:
Doklad «Bar'ery, iz'yatiya i ogranicheniya EAES» («Belaya kniga»). Moskva. Evraziyskaya ekonomicheskaya komissiya, 2017. – 43 s.
Dogovor o Evraziyskom ekonomicheskom soyuze, podpisan v g. Astane 29.05.2014
Sheredeko E. V. Ekonomicheskie i pravovye predposylki formirovaniya sistemy spetsial'nykh pravil nalogooblozheniya kosvennymi nalogami v EAES // Innovatsionnaya ekonomika: perspektivy razvitiya i sovershenstvovaniya. 2016.-6 (16). – S. 182-188.
Nalogovyy kodeks Rossiyskoy Federatsii (chast' vtoraya) ot 05.08.2000 № 117-FZ (red. ot 01.05.2019) [Elektronnyy resurs] // SPS «Konsul'tant Plyus»: Zakonodatel'stvo: Versiya Prof. – Rezhim dostupa: http://base.consultant.ru
Nalogovyy kodeks Respubliki Belarus' ot 19.12.2002 № 166-Z (red. ot 02.01.2019) [Elektronnyy resurs] // BD «Zakonodatel'stvo stran SNG» – Rezhim dostupa: https://base.spinform.ru (data obrashcheniya: 10.03.2019).
Nalogovyy Kodeks Respubliki Armeniya ot 01.11.2016 № ZR-165 (red. ot 01.01.2019) [Elektronnyy resurs] // BD «Zakonodatel'stvo stran SNG» – Rezhim dostupa

Abstract: The article is devoted to the current state of value-added tax law in relation to deals with foreign companies. In the first part of the article the authors provide a brief description of applicable Russian cross-border tax laws taking into account differences in taxation of such operations based on contracts with EAEU and third countries' residents. The authors focus on how to determine the place of provision of works (services), prove the need in complete refusal from determination of the place of provision of services in the performer's country as well as offer an alternative thereto. The following parts of he article are devoted to the most recent changes in the Russian tax law. The second part of the article contains a full review and summary of disputes around the law that came in force on January 1, 2019 and set forth a new procedure for calculation and payment of VAT when electronic services are provided based on contracts with non-residents. The authors conclude that the aforesaid procedure may be applied in the territory of EAEU, provide examples and list expectations regarding future development of the legislation including criteria and list of such services and works. The third part of the article describes the results of analysis of new laws regulating expert of services issued in April of 2019 and came to force on July 1, 2019. At the end of the article the authors emphasize the positive influence of the aforesaid law on the financial condition and processes of taxpayers. At the same time, they outline the problem that arise at the level of tax administration of such services and offer two solutions of this problem. 

Keywords: indirect taxes, tax administration, VAT refund, export of services, destination principle, EAEU, electronic services, tax agent, value added tax, place of provision of services

References:
Dogovor o Evraziyskom ekonomicheskom soyuze (Podpisan v g. Astane 29.05.2014) (red. ot 15.03.2018) [Elektronnyy resurs]:// Informatsionnyy resurs Konsul'tant Plyus: spravochnaya pravovaya sistema. – Rezhim dostupa: http://base.consultant.ru (data obrashcheniya 12.05.2019).
Nalogovyy kodeks Rossiyskoy Federatsii. Chast' pervaya ot 31 iyulya 1998 g. № 146-FZ i chast' vtoraya ot 5 avgusta 2000 g. № 117-FZ (s izmeneniyami i dopolneniyami) [Elektronnyy resurs]:// Informatsionnyy resurs Konsul'tant Plyus: spravochnaya pravovaya sistema. – Rezhim dostupa: http://base.consultant.ru (data obrashcheniya 12.05.2019).
Federal'nyy zakon ot 15.04.2019 N 63-FZ «O vnesenii izmeneniy v chast' vtoruyu Nalogovogo kodeksa Rossiyskoy Federatsii i stat'yu 9 Federal'nogo zakona «O vnesenii izmeneniy v chasti pervuyu i vtoruyu Nalogovogo kodeksa Rossiyskoy Federatsii i otdel'nye zakonodatel'nye akty Rossiyskoy Federatsii o nalogakh i sborakh» Ofitsial'nyy internet-portal pravovoy informatsii http://www.pravo.gov.ru, 15.04.2019, «Rossiyskaya gazeta», N 84, 17.04.2019 [Ele

Abstract: The article is devoted to the main changes in the law of the Russian Federation regarding cadastral valuation. Those were the changes that resulted in creation of special budgetary institutions to perform state cadastral valuation. Pursuant to amendments to the law, the main regulatory instrument that govern the activity of state budgetary institutions determining the cadastral value of real estate items is the Federal Law No. 237 'State Cadastral Valuation' of July 3, 2016. The authors of the article describe the new rules for state cadastral valuation and determinatino of cadastral value of real estate items in accordance with The State Cadastral Valuation Guidelines (approved by the Decree No. 226 of the Ministry of Economic Development of Russia on May 12, 2017). Special state budgetary institutions determine the cadastral value of newly registered and previously registered real estate items as well as real items which qualitative and/or quantitative parameters have been changed. These institutions also have the function to give explanations regarding the process of cadastral value determination, collection, processing, systematization and accumulation of data about real estate items. 

Keywords: pricing factors, determination of cadastral value, cadastral valuation rules, tallage, the assessment act, cadastral value, cadastral valuation, tax calculation, inventory cost, actual use

References:
Metodicheskie ukazaniya o gosudarstvennoy kadastrovoy otsenke (utv. prikazom Minekonomrazvitiya Rossii ot 12.05.2017 № 226).-146 s.
Kan'shin A.N. Gosudarstvennaya kadastrovaya otsenka po novym pravilam. Ekonomicheskie strategii. 2018. T. 20. № 3 (153).-S. 98.
Klyushnichenko V.N. Osobennosti vedeniya kadastra na sovremennom etape : monografiya / V.N. Klyushnichenko. – Novosibirsk : SGGA, 2011. – 140 s.
Kupriyanov V.A. Analiz zarubezhnogo opyta nalogooblozheniya ob'ektov nedvizhimosti / V. A. Kupriyanov // Molodezh' i nauka : sb. materialov VIII Vseros. nauch.-tekhn. konf. stud., asp. i mol. uchen., posvyashch. 155-letiyu so dnya rozhdeniya K.E. Tsiolkovskogo [Elektronnyy resurs]. – Krasnoyarsk : Sib. Feder. un-t, 2012 [Elektronnyy resurs]. – Rezhim dostupa: http://conf.sfukras.ru/sites/mn2012/section05.html
O gosudarstvennoy kadastrovoy otsenke: federal'nyy zakon ot 03.07.2016 № 237 // Rossiyskaya gazeta. 2016. 6 iyulya.
Press-konferentsiya «Gosudarstvennaya kadastrovaya otsenka po novym pravilam» Elektronnyy resurs. Rezhim dostupa: http://tp

Abstract: The subject of the research is the judicial doctrines of the good faith concept in the Russian tax law. The author of the article describes the factors that contributed to the creation of such judicial doctrines, discusses the reasonability of the use of the aforesaid concept in law and focuses on the definition of good faith given by law. Kharitonov examines developing judicial doctrines of 'good-fath taxpayer', 'unjustified tax benefit', and 'good-faith tax administration'. The methodological basis of the research includes formal law methods such as analysis, synthesis, and induction. Moreover, the author has used the historical method and systems approach. The main conclusion of the research is that the use of the good faith concept in Russian tax law has created aforesaid three judicial doctrines, one of these doctrines  Unjustified tax benefit, Good-faith taxpayer, Good-faith tax administration, Tax planning, Tax optimization, Tax law, Judicial doctrine, Good faith, Tax evasion, Tax avoidance

Keywords: Judicial doctrine, Tax law, Tax optimization, Tax planning, Good-faith tax administration, Good-faith taxpayer, Unjustified tax benefit, Good faith, Tax evasion, Tax avoidance

References:
Postanovlenie Arbitrazhnogo suda Severo-Zapadnogo okruga ot 08.11.2018 g. po delu № A26-1619/2018 // dokument ofitsial'no ne opublikovan. SPS «Konsul'tantPlyus».
Postanovlenie Arbitrazhnogo suda Vostochno-Sibirskogo okruga ot 11.04.2018 g. po delu № A74-4449/2017 // dokument ofitsial'no ne opublikovan. SPS «Konsul'tantPlyus».
Opredelenie Verkhovnogo Suda Rossiyskoy Federatsii ot 16.02.2018 g. po delu № A33-17038/2015 // dokument ofitsial'no ne opublikovan. SPS «Konsul'tantPlyus».
O vnesenii izmeneniy v chast' pervuyu Nalogovogo kodeksa Rossiyskoy Federatsii: federal'nyy zakon ot 18.07.2017 № 163-FZ // Sobranie zakonodatel'stva RF. 2017. № 30. st. 4443.
Nalogovyy kodeks Rossiyskoy Federatsii (chast' pervaya): federal'nyy zakon ot 31.07.1998 № 146-FZ (red. ot 27.12.2018) // Sobranie zakonodatel'stva RF. 1998. № 31. st. 3824.
D'yachenko E.B. Postanovlenie Plenuma VAS RF ot 12 oktyabrya 2006 g. № 53 «Ob otsenke arbitrazhnymi sudami obosnovannosti polucheniya nalogoplatel'shchikom nalogovoy vygody» v sootnoshenii s sudebnymi d

Abstract: In her research Abdullina analyzes views and opinions on the content of the 'legal status' category and makes a conclusion that the legal status held by the residents of the territories of advanced development imply not only rights and obligations but also legal guarantees and legal responsibility. The article covers provisions of the Federal Law on Territories of Advanced Development in the Russian Federation adopted in 2014 that describes the legal status held by the residents of the territories of advanced development. Using the formal logical research methods to analyse the definition of 'resident of the territory of advanced development', the author defines features of a resident. She also analyzes the laws and acts that regulate the legal status held by the residents of the territories of advanced development and the procedure of becoming a resident of a special legal regime. The main results of the research are the description of the drawbacks that are typical for the regulation of the agreement between residents of the territories of advanced development and the Management Company. The author offers her on definition of the Activity Agreement and proves that the Agreement has a public form. The author summarizes that the legal status held by the residents of the territories of advanced development and their activity have a positive effect on the development of the economy of municipal units which satisfies the goals of introducing a special legal regime of territories of advanced development. 

Keywords: free economic zone, tax law, financial law, tax privileges, territories of advanced development, resident, legal status, business activity, Management Company, agreement

References:
Petrakov A. Yu. Gosudarstvennyy kontrol' v otnoshenii rezidentov territoriy operezhayushchego sotsial'no-ekonomicheskogo razvitiya v Rossiyskoy Federatsii // Aktual'nye problemy rossiyskogo prava. 2017. № 9 (82). S. 134-140.
Nalogovyy kodeks Rossiyskoy Federatsii, chast' vtoraya ot 31.07.1998 № 146-FZ // SZ RF. – 1998.-№ 31. – st. 3824.-P.1. St.176.1.
Ulitskaya N. Yu., Akimova A. M. , Kokoreva T. P. Territoriya operezhayushchego sotsial'no-ekonomicheskogo razvitiya kak faktor razvitiya territorii i privlekatel'nosti dlya rezidenta // Strategii biznesa. 2017. № 10. S. 12-16.
Vodop'yanova V. A. i Izergina K. E. Nalogovye l'goty dlya rezidentov territoriy operezhayushchego sotsial'no-ekonomicheskogo razvitiya // Mezhdunarodnyy zhurnal prikladnykh i fundamental'nykh issledovaniy. 2016. № 6 (ch. 2.). S. 361-364.
Varavenko V. V. Dogovornoe regulirovanie otnosheniy v sfere sozdaniya i funktsionirovaniya territoriy operezhayushchego sotsial'no-ekonomicheskogo razvitiya // Tamozhennaya politika Rossii na Dal'nem Vostoke. 2017. № 3 (80). S. 67-

Abstract: Increasing the quality of management decisions in the field of organisational tax burden evaluation and regulation, first of all, relates to the process of diasnosing the current state thereof, thus the topic of the research is very important. Diagnostics shall mean the evaluation of the current state of an economic entity or organization using both direct and indirect methods. The subject of the research is the methods of evaluation and state regulation of organisational tax burden under the laws of the Russian Federation. In their research the authors have used the methods of analysis and synthesis, evolutionary and systems aproaches, multivariate statistics and simulation modeling. The research is devoted to the development of the concept of organizational tax burden regulation based on economic and mathematical instruments that is aimed at ensuring the balance between fiscal and stimulating functions of taxes based on the prior diagnostics of the current state of tax burden using the diagnostic instruments developed as part of the concept. According to the author, these instruments can increase the quality of control and analytical efforts of the Federal Tax Service. 

Keywords: diagnostics of tax burden, tax burden assessment, tax burden regulation, tax burden range, tax burden of organizations, basic provisions of the concept, concept, economic and mathematical tools, FTS, control and analytical work of the FTS

References:
«Ob utverzhdenii Polozheniya ob Analiticheskom upravlenii Federal'noy nalogovoy sluzhby»» [Elektronnyy resurs]: [Prikaz FNS Rossii ot 06.04.2018 № MMV-7-1/199@]. URL: http://legalacts.ru/doc/prikaz-fns-rossii-ot-06042018-n-mmv-7-1199-ob-utverzhdenii/#100011 (data obrashcheniya 16.11.2018).
Anisimov, S. A. Modelirovanie nalogovoy nagruzki / S. A. Anisimov // Ekonomika. Nalogi. Pravo.-2013.-№ 4. – S. 91-98.
Balatskiy E. Nalog na imushchestvo predpriyatiy i nakoplenie osnovnogo kapitala / E. Balatskiy // Mirovaya ekonomika i mezhdunarodnye otnosheniya. 1999. № 3. S. 86-93.
Balatskiy E. Tsenovye strategii firm v usloviyakh fiskal'nogo davleniya / E. Balatskiy // Mirovaya ekonomika i mezhdunarodnye otnosheniya. – 1998.-№ 9. – S. 67-77.
Grebeshkova I.A. Otsenka nalogovoy nagruzki organizatsiy: ustanovlenie granichnykh urovne // Ekonomika. Nalogi. Pravo. 2017. T. 10. № 2. C. 151-157.
Grebeshkova I.A. Postroenie obobshchennogo pokazatelya effektivnosti deyatel'nosti predpriyatiya metodom glavnykh komponent // V knige: Ekonomicheskoe prognozirova

Abstract: The object of the research is the process of taxation of immovable property belonging to physical entities and organisations based on their cadastral value. The subject of the research is the effective procedure of decreasing the tax burden in the process of immovable property taxation as a result of the transfer to cadastral evaluation. The author of the article focuses on the issues related to the distribution of tax burden as a result of implementing the effective procedure of the tax burden decrease by a certain square amount of a taxable object. Based on the analysis of selected taxable objects, the author carries out an empirical research. As a result of the research, the author concludes that the application of this procedure results in inequal taxation of objects of one kind and distribution of tax burden between taxpayers. The methodology of the research is based on general research principles such as the principle of objectivity and the principle of versatility. In the course of the research the author has also used such research methods as analysis, analogy, generalisation, tables and graphs to present data, etc. The shift to the cadastral value procedure for immovable property taxation purposes creates the need to apply measures aimed at preventino of the tax burden growth. However, the decrease of tax obligations at the account of deduction of taxable property square from the taxable base results in uneven and unfair distribution of the tax burden. Based on the analysis of a new immovable property taxation procedure, the author offers approaches to estabishing tax rebates and give recommendations on their improvement and raise of efficiency.  

Keywords: tax deduction, taxpayers, tax rate, tax base, tax burden, property taxes, individuals, immovable property, cadastral value, object of taxation

References:
Malis N.I. Sovershenstvovanie elementov nalogovogo mekhanizma – real'nyy put' povysheniya dokhodov byudzheta // Nauchno-issledovatel'skiy finansovyy institut. Finansovyy zhurnal. 2013. - №3 (17) iyul'-sentyabr' 2013. - s. 89-96.
Semkina T.I., Sorokin A.V. Nalogooblozhenie nedvizhimogo imushchestva organizatsiy po kadastrovoy stoimosti // Nauchno-issledovatel'skiy finansovyy institut. Finansovyy zhurnal. 2017. - №2 (36) mart-aprel' 2017. - s. 20-26.
Loginova T.A., Semkina T.I. Nalogovye l'goty v svete novogo poryadka vzimaniya naloga na imushchestvo fizicheskikh lits i naloga na imushchestvo organizatsiy // Finansy. 2016. - №10. - c. 32-37.
Malis N.I. Sovershenstvovanie nalogovoy politiki na regional'nom urovne: osnovnye napravleniya // Nauchno-issledovatel'skiy finansovyy institut. Finansovyy zhurnal. 2018. - №1 (41) yanvar'-fevral' 2018. - s. 51-60.
Panskov V.G. Printsip spravedlivosti i ego otrazhenie pri nalogooblozhenii fizicheskikh lits v rossiyskoy nalogovoy sisteme // Etap: ekonomicheskaya teoriya, analiz, praktika. 2016 g. - №3. - s.

Abstract: The subject of the research is the tax risks of the state arising under the conditions of digitizing of economic and business processes. Rapidly developing digital economy creates new problems including those that relate to the legal regulation. The problem of emerging tax risks of the state also come to the front. In her research Golovina analyzes the main trends of developing tax risks of the state including the following: 1. risks that arise as a result of increasing volumes of Internet trade; 2. risks that arise as a result of a growing number of the employed on the Internet; 3. risks that arise as a result of a wide distribution of crypto-currency. The author of the research has applied general research methods such as observation, comparison, collection, summary and analysis of data, deduction and induction. The informational background of the research involved laws and regulations, articles and researches of economic and financial editions, and electronic media. The scientific novelty of the research is caused by the fact that the author summarizes and analyzes the main defects of the applicable legislation including tax laws that create tax risks of the state. The main conclusion of the research is that the measures being undertaken now to regulate digital economy development are insufficient to eliminate tax risks of the state, thus it is necessary to further improve the legal basis including tax laws and others. 

Keywords: self-employed, freelancers, employment in the Internet, e-commerce, tax administration, tax risks of the state, digital economy, taxation, crypto-currency, shadow economy

References:
Federal'nyy zakon «O vnesenii izmeneniy v chasti pervuyu i vtoruyu Nalogovogo kodeksa Rossiyskoy Federatsii i otdel'nye zakonodatel'nye akty Rossiyskoy Federatsii» ot 27.11.2017 № 335-FZ// SPS «Konsul'tantPlyus»
Poslanie Prezidenta Federal'nomu Sobraniyu [Elektronnyy resurs]// Ofitsial'nyy sayt kremlya, 01.12.2016. URL: http://kremlin.ru/events/president/news/53379 (data obrashcheniya: 29.12.2017)
Pis'mo FNS Rossii ot 03.10.2016 № OA-18-17/1027 «O kontrole za obrashcheniem kriptovalyut (virtual'nykh valyut)»
Glava FNS nazval summu sborov ot «naloga na Google» [Elektronnyy resurs]// RBK, 28.02.2018// URL: https://www.rbc.ru/rbcfreenews/5a9667449a7947e641701b05 (data obrashcheniya 04.04.2018)
Informatsiya Banka Rossii ot 04.09.2017 «Ob ispol'zovanii chastnykh "virtual'nykh valyut" (kriptovalyut)»
Krivorotova Anastasiya, Petukhova Lyudmila, Mikheeva Anna, Novopashina Natal'ya, Pastushin Aleksey. TsB otsenil tenevoy oborot moskovskikh rynkov v 600 mlrd rub [Elektronnyy resurs]// RBK 12.04.2018 URL:https://www.rbc.ru/finances/12/04/2018/

Abstract: The subject of the research is the efficiency of control activities of the Federal Tax Service of Russia. The object of the research is the activity of the Federal Tax Service of Russia devoted to control (supervision) of taxes and levies. The author of the research examines tax control issues, in particular, tax inspections. The author pays special attention to analyzing efficiency of activities performed by the Federal Tax Service of Russia and gives an assessment of efficiency of tax inspections and audits. The author provides data regarding additional charges and points out new systems of control that influenced the dynamics of revenues. The author also touches upon the question about tax crime and gives results of interdepartment interaction between the Federal Tax Service of Russia and Russian Investigative Committee. The author analyzes changes in the Criminal Code of the Russian Federation in 2017 regarding tax crime. In her research the author used such methods as integral analysis, comparison, and empirical methods such as deduction. The main result of the research is the activities and measures offered by the author to increase efficiency of tax control. The author's special contribution to the topic is her analysis of definitions of 'tax control' given by researchers and detailed analysis of efficiency of control activities of the Federal Tax Service of Russia over the past 5 years. The novelty of the research is caused by the author's definition of 'tax control'.

Keywords: additional charges, liability, evasion, crime, violation, tax control, tax, criminal code, tax code, budget

References:
Otchet po forme № 2-NK po sostoyaniyu na 01.01.2018 [Elektronnyy resurs]. – URL: https://www.nalog.ru/rn77/related_activities/statistics_and_analytics/forms/6763053/
SK RF: vyyavlennyy ushcherb ot nalogovykh prestupleniy v RF za 5 let prevysil 220 mlrd rub. [Elektronnyy resurs]. – URL: http://tass.ru/obschestvo/4874524
Nalogovye proverki-2016: 451 mlrd rub. i 9283 prestupleniya [Elektronnyy resurs]. – URL: http://www.klerk.ru/buh/articles/458347/
Novikova N.S. Analiz nalogovykh narusheniy v Rossii / N.S. Novikova, G.A. Prokopova [Elektronnyy resurs]. – URL: http://www.scienceforum.ru/2018/2985/1409
Otchet o rezul'tatakh kontrol'noy raboty nalogovykh organov (svedeniya o provedenii kameral'nykh i vyezdnykh proverok) [Elektronnyy resurs]. – URL https://www.nalog.ru/rn77/related_activities/statistics_and_analytics/forms/6763053/
Finansovoe pravo: uchebnik / otv. red. M.V. Karaseva.-M.: Yurist', 2006.-592 s.
Chernik D.G. Nalogi i nalogooblozhenie: uchebnik / D.G. Chernik [i dr.].-M.: INFRA-M. 2002.-389 s.
Yutkina T.

Abstract: The subject of the research is the correspondence of tax and levy legislation to competition laws and the influence of the latter on the principal of personal execution of tax responsibility. Izvekov views the issue in relation to regulation of legal relations arising in cases of bankruptcy. Noteworthy, that there are no in-depth researches that would be devoted to particularities of execution of tax responsibility in bankruptcy cases including that at the account of controlling persons. Being already a complex topic, obligatory payments become even a more serious issue when it comes to insolvency of citizens and individual entrepreneurs who are held liable both personally and to the full extent of its assets. The research is based on the methods of historical and comparative law as well as legal modelling. In his research Izvekov demonstrates new trends in the arbitration judicial practice that have been developing under new legislation and law interpretations. As a result of the research, the author of the article describes positive and negative factors caused by amendments to legal provisions that regulate subsidiary responsibility of taxpayer (citizen or individual entrepreneur) controlling persons. The author of the article also makes a number of practical recommendations to qualify relations between a bankrupt person and controlling person as the grounds for either recovery of damage or bringing to subsidiary responsibility. 

Keywords: obligatory payment, controlling persons, damages, tax responsibility, subsidiary responsibility, insolvency, bankruptcy, Taxation, tax authority, financial manager

References:
Arbitrazhnyy protsessual'nyy kodeks Rossiyskoy Federatsii ot 24.07.2002 № 95-FZ (red. ot 23.06.2016) Parlamentskaya gazeta, № 140-141, 27.07.2002 (pervonach.red., s posleduyushchimi izmeneniyami i dopolneniyami).
Grazhdanskiy kodeks Rossiyskoy Federatsii (chast' pervaya) ot 30.11.1994 № 51-FZ (red. ot 03.07.2016) (s izm. i dop., vstup. v silu s 01.08.2016), Sobranie zakonodatel'stva RF, 05.12.1994, № 32, st. 3301 (pervonach.red., s posleduyushchimi izmeneniyami i dopolneniyami).
O nesostoyatel'nosti (bankrotstve): Federal'nyy zakon ot 26.10.2002 № 127-FZ SZ RF, 28.10.2002, № 43, st. 4190.
Federal'nyy zakon ot 29.07.2017 № 266-FZ «O vnesenii izmeneniy v Federal'nyy zakon «O nesostoyatel'nosti (bankrotstve)» i Kodeks Rossiyskoy Federatsii ob administrativnoy otvetstvennosti» // Ofitsial'nyy internet-portal pravovoy informatsii http://www.pravo.gov.ru, 30.07.2017.
Pis'mo Federal'noy nalogovoy sluzhby ot 16.08.2017 № SA-4-18/16148@ «O primenenii nalogovymi organami polozheniy glavy III.2 Federal'nogo zakona ot 26.10.2002 № 127-FZ

Abstract: The question about the legal regulation of social relations in the Trans-Dniester Region of the Republic of Moldova is a bright example of interaction between international and national standards. As a result of the principle of equal rights and self-determination of peoples, legal regulations (including tax rules) have been limited in the Trans-Dniester Region. That resulted in the formation of two taxation systems within one state, Republic of Moldova. The subject of the research is the tax legislation and practical implementation thereof in the territory of the Republic of Moldova takng into account limited legal rules and regulations. The methodological basis of the research includes both general research and special methods of law researches. General research methods included analysis and synthesis, induction and deduction, historical and linguistic methods. The main special methods used in the research included formal law, structural system methods and comparative law method. In this research Nani tried to define and analyze particularities of the legal regulation of taxation in the Trans-Dniester Region taking into account regulatory prescriptions in effect and law enforcement practice as well as international standards. These particularities relate to legal sources of taxation regulation in the Trans-Dniester Region, rights and responsibilities of taxpayers and implementation of taxation rules and regulations. The author of the article proves the need to reform the taxation system of the Trans-Dniester Region considering difficulties that arise in practice as a result of corporate profit tax and absence of the VAT collection system.   Republic of Moldova, Transnistria, taxes, principle of equal rights and self-determination of peoples, principle of territorial integrity, tax legislation, tax benefits, VAT, turnover tax, international treaties

Keywords: turnover tax, VAT, tax legislation, tax benefits, principle of territorial integrity, principle of equal rights and self-determination of peoples, taxes, Transnistria, Republic of Moldova, international treaties

References:
Brounli Ya. Mezhdunarodnoe pravo (v 2 kn.): Kn. 1 / pod red. G.I. Tunkina. M.: Progress, 1977. S. 538.
Kartashkin V.A. Pravo na samoopredelenie i territorial'naya tselostnost' gosudarstv // Obozrevatel' – Observer, 2014. № 10. S. 6-15.
Kushakov M.N. Nepriznannye gosudarstva i ikh suverenitet: osnovnye sostavlyayushchie gosudarstvennogo suvereniteta Pridnestrovskoy Moldavskoy Respubliki // Konstitutsionnoe pravo i politika: Sbornik materialov Mezhdunarodnoy nauchnoy konferentsii: Yuridicheskiy fakul'tet MGU imeni M.V. Lomonosova, 28-30 marta 2012 god / otv. red. S.A. Avak'yan. M.: Yurist, 2012. S. 442.
Lukashuk I.I. Mezhdunarodnoe pravo. Obshchaya chast': ucheb. dlya studentov yurid. fak. i vuzov. Izd. 3-e. M.: Volters Kluver, 2005. S. 213.
Mezhdunarodnoe pravo: uchebnik dlya bakalavrov / otv. red. A. N. Vylegzhanin. M.: Yurayt, 2012. S. 904.
Mozer S.V. Administrativno-pravovoe regulirovanie otnosheniy v tamozhennoy sfere mezhdu Pridnestrov'em i Respublikoy Moldovoy // Administrativnoe i munitsipal'noe pravo. 2010. № 5. S. 28-33.

Abstract: The article reviews and systemizes the main and current tax incentives and incentives for innovative private sector organizations that are used in pre-selected countries - leaders in key indicators of innovation and economic development. The prevailing tendencies and main principles that are used in the construction of tax incentives and incentives for innovative active organizations of the private sector of the economy within the framework of the national tax system of the developed countries are determined. The obtained results and the identified approaches to stimulation are compared with existing tools and approaches to tax incentives for innovative activity of organizations in Russia. The main research methods include revision of tax incentives and their further generalisation, and anlaysis, determination of prevailing tendencies and principles and comparison of obtained results. The main conclusiosn of the research are the following: The majority of developed countries use tax incentives for innovation. More than half of these countries apply so-called expendable incentives in the form of credit against tax. In a majority of countries this credit is also based on accession of research and development costs. The tax incentives offered vary according to the size of business. Only four countries out of the studied ones apply tax incentives for innovation activity revenues. Russia uses a wide range of tax incentives for innovation, however, these instruments are very different from their world versions. Russia does not have a differentiate approach to different sizes of business, either. The main directions of reforming the domestic system of tax incentives for stimulating the innovative activity of the private sector are also outlined.

Keywords: tax incentives in Russia, basic tax incentives, tax for R&D, tax system, tax incentive tools, incentives for innovation, tax incentives, innovations, tax exemptions, incentive

References:
Elektronnyy resurs: sayt OESR. Rezhim dostupa: http://www.oecd.org/sti/rd-tax-incentives-compendium.pdf Data obrashcheniya: 06.08.2017.
Elektronnyy resurs: sayt OESR. Rezhim dostupa: http://www.oecd.org/sti/rd-tax-incentives-provisions.pdf Data obrashcheniya: 05.08.2017.
Elektronnyy resurs: sayt OESR. Rezhim dostupa: http://www.oecd-ilibrary.org/economics/data/oecd-stat_data-00285-en Data obrashcheniya: 05.08.2017
Elektronnyy resurs: sayt OESR. Rezhim dostupa: http://www.oecd.org/sti/oecd-science-technology-and-innovation-outlook-25186167.htm Data obrashcheniya: 05.08.2017.
Elektronnyy resurs: sayt OESR. Rezhim dostupa: http://www.oecd.org/sti/keyscienceandtechnologyststatisticsandpublications.htm Data obrashcheniya: 04.08.2017.
Elektronnyy resurs: sayt Evrostata. Rezhim dostupa: http://ec.europa.eu/eurostat/statistics-explained/index.php/Innovation_statistics Data obrashcheniya: 04.08.2017.
Elektronnyy resurs: Rossiya i strany mira, 2016. Rezhim dostupa: http://www.gks.ru/free_doc/doc_2016/world16.pdf Data obrashch

Abstract: The object of the research is the mechanism of collection and calculation of the VAT taxable base and economic effects created as a result of selecting particular elements of this tax. The subject of the research is the taxation of food products in the process of their disposal and use of certain VAT exemptions. The authors of the article examine effects that arise as a result of implementing reduced rates established for operations with food products. The authors pay special attention to the analysis of the distribution effect as a result of applying the reduced VAT rate established in the process of disposal of food products between households with different levels of prosperity. The methodological basis of the research is the applicable Russian Federation law about taxes and levies, in particular, VAT tax, as well as official statistical data provided by the Federal Tax Service and Russian Federal State Statistics Service. The following research methods have been used by the authors in the course of their research: observation, analysis and summarisation. As a result of their research, the authors have discovered inefficiency of the VAT reduced tax rate for certain groups of food products established for the purpose of supporting indigent groups of taxpayers. The authors' special contribution to the research of the topic is that they prove the need to refuse from the established VAT rebate in the form of reduced tax rates for food products. The novelty of the research is caused by the fact that the authors offer a set of compensation measures in the event of refusal from the aforesaid VAT rebate as well as develop general principles of tax policy aimed at minimisation of distoring economic effects from VAT. 

Keywords: taxpayer’s revenue, tax policy, budget revenue, tax benefits, subsidies, lower rate, supply of goods, value added tax, supply of food, tax burden

References:
Malis N.I. Nalogovaya politika na srednesrochnyy period: optimizatsiya l'got i stimulirovanie investitsiy // Nauchno-issledovatel'skiy finansovyy institut. Finansovyy zhurnal. 2014. № 3 (21). S. 89-95.
Gurvich E.T. Dinamika sobiraemosti nalogov v Rossii: makroekonomicheskiy podkhod // Nauchno-issledovatel'skiy finansovyy institut. Finansovyy zhurnal. 2015. № 4 (26). S. 22-33.
Tyapukhin S.V. Pravomernost' primeneniya stavki NDS 10 % nuzhno podtverdit' // Torgovlya: bukhgalterskiy uchet i nalogooblozhenie. 2016. N 3. S. 69-73.
Milogolov N.S. NDS po operatsiyam mezhdunarodnoy torgovli uslugami // Nauchno-issledovatel'skiy finansovyy institut. Finansovyy zhurnal. 2013. № 3 (17). S. 117-122.
Semenikhin V.V. Nalog na dobavlennuyu stoimost': realizatsiya prodovol'stvennykh tovarov // Nalogi. 2014. N 41. S. 13-18.
Federal'naya sluzhba gosudarstvennoy statistiki [Elektronnyy resurs] / sayt Rosstata Rossii – Rezhim dostupa: http://www.gks.ru/
Keen M. Targeting, Cascading, and Indirect Tax Design. IMF Working Paper. February 2013.

Abstract: The subject of the research is the system of principles that influence the development of the tax system and tax policy of the state. The object of the research is the current Russian tax laws, academic and reference literature. In his research Panskov pays special attention to how tax principles are presented in Russia's laws on laws and levies. He conducts a critical analysis of tax principles set forth by the Tax Code of the Russian Federation and describes their contents. It is demonstrated that the form and content of tax principles as they are stipulated by the Tax Code of the Russian Federation may have a negative effect on the formation and development of Russia's tax system and tax policy. The methodological basis for analysis involves systems analysis of the provisions of laws and comparison of views of Russian and foreign researchers on the taxation principles system. The main conclusions of the research are the following. The author proves the need to fix principles of taxation in Russia's tax laws by adding a special chapter that would describe principles formatoin and development of Russia's tax system should be based upon. The author also emphasizes the need to adopt the system of taxation principles used in the world theory and practice. The author's special contribution is his recommendations concerning the structure of the section that he suggests to add to the Tax Code as well as description of the contents and types of modern principles of taxation. The novelty of the research is caused by the fact that the author carries out a comprehensive analysis of theoretical and practical issues related to the system of taxation principles as well as offers a theoretical substantiation of the need to make amendments to the current tax laws in this sphere. 

Keywords: preferences, taxation, Tax Code, tax incentives, tax system, tax policy, tax, budget revenues, principles of taxation, tax equity

References:
Smit A. Issledovanie o prirode i prichinakh bogatstva narodov. V 2 t. M.: Nauka, 1993.-570 s.
F.Kene, Nalogi// F. Kene, A. R. Zh. Tyurgo, P. S. Dyupon de Nemur. Fiziokraty.-M.: Eksmo. 2008. s. 242-278
Victor de Mirabeau, L’Ami des hommes, ou Traité de la Population, Hambourg : Chretien Hérold.-1756—1762, 6 vol. in-12
Mayburov I.A. Teoriya nalogooblozheniya//I.A.Mayburov, A.M. Sokolovskaya. M.:YuNITI-DANA. 2011.-591 s.
V. G. Panskov, Nalogi i nalogooblozhenie: teoriya i praktika,// v 2-kh t/-M.: Yurayt:, 2016, t.1-336 s.
Pinskaya M.R. Osnovy teorii nalogov i nalogooblozheniya. M.: Paleotip. 2004.-216 s.
Entsiklopediya teoreticheskikh osnov nalogooblozheniya/ [I.A. Mayburov i dr.] pod red. I.A. Mayburova i Yu.B. Ivanova,-M. YuNITI-DANA, 2016. – 503 s.-(seriya “Encyclopedia»).
Shatalov, S. D. Kommentariy k Nalogovomu kodeksu Rossiyskoy Federatsii (chasti pervoy) (postateynyy) . — M.: MTsFER, 2001.-704 s.
Mayburov I.A., Teoriya i istoriya nalogooblozheniya // M.: YuNITI-DANA, 2007.-495 s.
Fisher S., Dornbush

Abstract: The object of the research is the administration process of receipts in the budgets of the Russian Federation budgetary system. The subject of the research is a set of measures aimed at the identification of payments in the accounting process and income distribution carried out by the bodies of the Federal Treasury. The author examines the reasons for assigning received monthly budget payments to the discharge of outstanding revenues. The author also analyses dynamics of the composition of the payments related to outstanding revenues and summarizes experience of the Federal Treasury bodies in cooperating with administrators of receipts, acting responsible in the budget process for bringing information about details of payments in budget revenues. The author uses such methods as the systems, statistical and logical analyses, as well as descriptive, comparative methods of processing and organizing data. The main conclusion of the research is that the reduction of outstanding revenues is a key challenge in the process of execution of budget revenues, covering all stakeholders in the process. The novelty of the research is caused by the fact that the problem of outstanding receipts to the budgetary system of the Russian Federation is considered from the point of view of the interaction between actors of budget income administration as well as their role in the information support of the process. Efficiency of budget income administration is viewed in terms of assessment of all revenue administrators but not only tax authorities. The practical importance of the research is caused by the fact that the author analyzes the dynamics of the volumes of oustanding revenues into the budgets of all levels, defines the causes of occurence of such outstanding revenues, and gives recommendations regarding how to improve the system of budget revenue administration, in particular, how to reduce the volume of oustanding revenues.

Keywords: administrator of budget revenues, Treasury, budget administration, incomes, budget income, revenues, budget, unclassified incomes, payment, payer

References:
Prokof'ev S.E. Opyt innovatsionnogo menedzhmenta v gosudarstvennom sektore (na primere Kaznacheystva Rossii) // Upravlencheskie nauki v sovremennoy Rossii.-2014.-T. 1.-№ 1.-S. 100-106.
Prokof'ev S.E., Nazarova I.V. Organizatsiya ispolneniya federal'nogo byudzheta v FRG // Finansy.-2006.-№ 9.-S. 67-72.
Ivanova E.V. Organizatsiya provedeniya vyezdnykh nalogovykh proverok v Rossii // Vestnik Sibirskogo instituta biznesa i informatsionnykh tekhnologiy.-2015.-№ 2 (14).-S. 17-24.
Sergienko N.S. Informatsionnye sistemy Federal'nogo kaznacheystva kak instrument obespecheniya prozrachnosti i dostupnosti informatsii o publichnykh finansakh // Razvitie upravlencheskikh i informatsionnykh tekhnologiy, ikh rol' v regional'noy ekonomike: materialy I Vserossiyskoy otkrytoy nauchno-prakticheskoy konferentsii. Kaluzhskiy filial Finansovogo universiteta pri Pravitel'stve Rossiyskoy Federatsii. Kaluga.-2014.-S. 70-75.
Balynin I.V. Vvedenie progressivnogo nalogooblozheniya dokhodov fizicheskikh lits v Rossiyskoy Federatsii v kontekste obespecheniya sotsial'noy s

Abstract: The article is devoted to developing tools that enhance the assessment of efficiency of tax credits and other tax benefits. Issues related to evaluating the impact of tax incentive tools have been relevant throughout the entire period of operation of the Russian taxation system. These issues are becoming especially acute during the period of political and economic instability when there is the need to stimulate production and encourage investment and innovation activity in the country. The existing tools of tax incentives in the tax system of the Russian Federation differ in big variety of forms and types, but their impact is not fully and duly applied. To improve the quality of tax benefits and other tax advantages inventory as the initial stage of tax efficiency evaluation should be closely studied. The author gives examples of describing tax benefits for the purposes of their inventory, which in turn allows to organize all tax advantages on classification grounds highlighting their similarities and differences as well as to develop common approaches to the development of criteria and indicators evaluating their effectiveness. Efficiency criteria described herein are supplemented with calculated indices which can be further completed by certain tax benefits, their types, etc. instruments, groups of taxes, categories of taxpayers, branches, activities and other indicators depending on the objectives of the study. Using the above figures the author makes decisions regarding the selection of effective tax concessions in order to create an optimal system of tax incentives and other advantages which should be understood as the total of tax incentives and other advantages that meets the fundamental principles of preferential taxation and allows the most efficient implementation of fiscal and regulatory functions of taxation. In conclusion the author emphasizes the need to continue to improve the aforesaid model. According to the author, it is impossible to carry out a qualitative evaluation of tax efficiency without the engagement of additional approaches (to estimate the weights of the factors influencing indicators). It is assumed that tax incentives efficiency evaluation may be used for more research: for example, performance audit, interviews, and expert assessment.

Keywords: tax tools, tax benefits, tax preferences, ordering, inventory, performance, of the methods of evaluating the effectiveness, assessment of the effectiveness, tax incentives, principles of preferential taxation

References:
Fisher O.V., Perekrestova L.V., Lomakina T.P., Irizepova M.Sh. Otsenka effektivnosti nalogovogo stimulirovaniya innovatsionnoy deyatel'nosti v Rossii // Nalogi i nalogooblozhenie. 2014. № 2. C. 156-173. DOI: 10.7256/1812-8688.2014.2.11120.
Shakirova R.K. O sootnoshenii ponyatiy «nalogovye l'goty» i «nalogovye raskhody byudzheta» i otsenke ikh effektivnosti // Nalogi i nalogooblozhenie. 2015. № 2. C. 146-156. DOI: 10.7256/1812-8688.2015.2.14355.
P'yanova M.V. Rol' imushchestvennogo nalogooblozheniya organizatsiy v obespechenii sotsial'noy podderzhki grazhdan // Nalogi i nalogooblozhenie. 2015. № 9. C. 680 - 688. DOI: 10.7256/1812-8688.2015.9.16654.
Antonella Kaiumi. Otsenka effektivnosti nalogovykh raskhodov – novyy podkhod. Primenenie k regional'nym nalogovym stimulam dlya investitsiy biznesa v Italii/Tsentr po nalogovoy politike i nalogovomu administrirovaniyu OESR, 2011.
Karlo Kottarelli. Nalog imeet znachenie dlya razvivayushchikhsya stran // IMFdirect; April 22, 2011.
Panskov V.G. Nalogovye l'goty: tselesoobraznost' i effektivnost'

Abstract: The object of the research is the tax relations arising in a modern Russian soceity under the conditions of the lingering financial and economic crisis. The subject of the research is the changes in the VAT rates and possible social and economic consequences of such a decision. The authors of the research analyze possible results of increasing the VAT rate that may have a negative influence including decline in purchasing power (from the side of vulnerable segments of the population in the first place) as well as the growth of the shadow sector of economy. Based on the analysis carried out, the authors conclude that in case such a decision will be made, the Russian Federation budget will gain insignificant additional profit. The increase in the tax burden will lead to the growth of the shadow economy and the Russian Federation government is not quite ready to fight against it. In addition, the increased VAT rates for socially important goods will limit the consumer power of the poor. In the course of their research the authors have used the method of comparative analysis of statistical data obtained from official site sof the Ministry of Finances of the Russian Federation, the Ministry of Industry and Trade of the Russian Federation, Rosstat, and the method of the summary of aforesaid information sources. The scientific novelty of the research is caused by the fact that the authors define a correlation between changes in the share of 10 percent VAT out of the general volume of VAT receipts and the share of population with the income lower than the minimum subsistence level. The authors also prove that the depression of the fiscal function of taxes under the conditions of the economic crisis reduces the regulative and social functions, too. In addition, the authors conclude that the sales tax is better manageable by both tax authorities and entpreneurs and less susceptible to tax avoidance schemes. The authors makes a hypothesis that the increase in the tax control efficiency will raise the tax burden which is quite fair because the tax control measures are undertaken in respect with dishonest taxpayers. In fact, this approach would allow to cover the gap in the tax burden in general and to create conditions for robust competition in particular. 

Keywords: tax rate, fiscal function, social function, socially significant goods, consolidated budget, indirect taxation, VAT, shadow economy, lobbying, financial crisis

References:
Chislennost' naseleniya s denezhnymi dokhodami nizhe velichiny prozhitochnogo minimuma i defitsit denezhnogo dokhoda / Federal'naya sluzhba gosudarstvennoy statistiki. URL: http://www.gks.ru/free_doc/new_site/population/bednost/tabl/2-3.doc (data obrashcheniya 10.04.2017).
Mayburov I.A. Nalogi i nalogooblozhenie. M.: Yuniti-Dana, 2015. 487 s.
Osnovnye pokazateli deyatel'nosti malykh predpriyatiy (bez mikropredpriyatiy) za 2015 – sentyabr' 2016 gg. / Federal'naya sluzhba gosudarstvennoy statistiki. URL: gks.ru/free_doc/new_site/business/inst-preob/tab (data obrashcheniya 03.04.2017).
Tempy rosta (snizheniya) osnovnykh sotsial'no-ekonomicheskikh pokazateley. URL: http://www.gks.ru/bgd/regl/b15_13/IssWWW.exe/Stg/d01/01-03.doc (data obrashcheniya 11.04.2017).
Dolya organizatsiy, poluchivshikh pribyl' (ubytok) v yanvare 2017 goda / Federal'naya sluzhba gosudarstvennoy statistiki. URL: http://www.gks.ru/bgd/free/b04_03/IssWWW.exe/Stg/d02/62.htm (data obrashcheniya 04.04.2017).
Nalogovyy kodeks Rossiyskoy Federatsii. Chast' pervaya ot 31.07.1998 N 146-F

Abstract: The subject of the research is the subjective aspect of tax offenses that are being investigated in relation to the general guilt theory and the subjective side of the offense. The authors analyzed the legislative definition of intent and negligence as they are defined in the Tax Code of the Russian Federation. The authors applied the comparative law method expressed in relation to the same categories laid down in the Criminal Code and the RF Code of Administrative Offences. Particular attention is paid to the implementation of illegality as a characteristic element of willful intent or negligence in the Tax Code of the Russian Federation. The authors eveal the inconsistency of judicial practice on features of a tax offense. In the course of their research the authors have used the following research methods: dialectical, technical, historical law, and comparative law methods. The authors used philosophical principles of unity and struggle of opposites and transition from quantitative to qualitative changes. As a result of their research, the authors made the following conclusions. It is necessary to change Article 111 of the Tax Code as follows: 'commitment of an act with tax offence attributes by a taxpayer, i.e. individual who could not understand the nature of his actions or control his actions as a result of a mental disorder or any other sick condition that makes his or her unable to perform his or her tax duty at the moment of act commission. The aforesaid conditions are proved by tax authorities by conducting audits, analyzing expert or witness evidence, demanding the production of documents, or by any other means'. The legislator needs to change the definition of the guilt taking into account the fact whether an act creates a threat to social security or not. According to the authors of the article, when defining the guilt in the tax law it is necessary to base on the psychological concept of built but not objective non-performance of duties. Social threat of deliberate and negligent tax offences cannot compare. Therefore, the legislator needs to differentiate liabilities for tax offenses and define liability for a tax offense as  result of nigligence and liability for a deliberate tax offense. Amendments to the Tax Code should be of systemic nature. 

Keywords: form of guilt, carelessness, intent, wine tax offender, wine, tax violation, offense, subjective side, kinds of guilt, tax wrongfulness

References:
Khachaturov R.L., Lipinskiy D.A. Obshchaya teoriya yuridicheskoy otvetstvennosti. SPb.: Yuridicheskiy tsentr Press, 2007. – 204 s.
Lipinskiy D.A., Velikosel'skaya I.E. O diskussionnykh problemakh ponyatiya pravonarusheniya // Zakonodatel'stvo. 2013. № 4. S. 17-22
Rarog A.I. Sub'ektivnaya storona i kvalifikatsiya prestupleniy. M.: Profobrazovanie, 2001. – 180 s.
Zrelova A. Obstoyatel'stva, isklyuchayushchie vinu litsa v sovershenii nalogovogo pravonarusheniya // Nalogovyy vestnik. 2014. № 6. S 6-12.
Rubinshteyn S.L. Osnovy obshchey psikhologii. SPb.: Piter, 2000.
Musatkina A.A. Problemy zakonodatel'noy reglamentatsii form viny po Nalogovomu kodeksu Rossiyskoy Federatsii // Vektor nauki Tol'yattinskogo gosudarstvennogo universiteta. Seriya. Yuridicheskie nauki. 2015.№ 3 (22). S. 22-27.
Opredelenie Konstitutsionnogo Suda RF ot 09.12.2002 g. № 377-0 // Internet-versiya SPS «Konsul'tant+» / http://www.consultant.ru/document/cons_doc_LAW_40630/ (data obrashcheniya 20.12.2016 g.).
Postanovlenie Federal'nogo arbitrazhnogo suda Dal'nevostochnogo ok

Abstract: The article is devoted to the transfer of insurance payment administration to state social extra-budgetary funds of the Russian Federation tax authorities since January 1, 2017. The object of the research is the social relations arising in the process of administration of the Russian Federation budget revenues. The subject of the research is the definition and objectives of administration of these or those payments, purpose and role of provisions regarding insurance payments in the Tax Code of the Russian Federation as well as the transfer of  insurance payment administration by tax authorities and historical experience of legal regulation of calculating and collecting mandatory payments into state social extra-budgetary funds of the Russian Federation. For the purposes of the research the author has used the comparative legal method, analysis of legal sources, restrospective analysis, synthesis and generalization of the research results. As the scientific conclusion, the author offers her own definition of administration of insurance payments into state social extra-budgetary funds, describes goals and objectives of the transfer of powers to administer insurance payments by tax authorities, and analyze powers exercised in the process of administration of the Russian Federation revenue budget system, in particular, powers of tax authorities as administrators of insurance payments to social extra-budget funds. 

Keywords: budget revenues, Tax Code, tax authorities, unified social tax, Social Insurance Fund, Pension Fund of the Russian Federation, social extra-budgetary funds, state extra-budgetary funds, insurance payments, administration

References:
Pis'mo FNS Rossii ot 2.02.2016g. №BS-4-11/1539@ «O proekte Dorozhnoi karty» [Elektronnyi resurs]. URL: http://www.garant.ru/products/ipo/prime/doc/71234850/#ixzz4Oeo6PJhZ
Federal'nyi zakon ot 24.07.2009g. №212-FZ «O strakhovykh vznosakh v Pensionnyi fond Rossiiskoi Federatsii, Fond sotsial'nogo strakhovaniya Rossiiskoi Federatsii, Federal'nyi fond obyazatel'nogo meditsinskogo strakhovaniya» [Elektronnyi resurs]. URL: http://www.consultant.ru/document/cons_doc_LAW_89925
Nedosekova E.S. Finansovaya deyatel'nost' tamozhennykh organov i perspektivy ikh reformirovaniya // Vestnik Rossiiskoi tamozhennoi akademii. 2016. № 1. S. 143-148.
Sergeev M.V. So smenoi administratora strakhovykh vznosov uvelicheniya nagruzki na platel'shchikov ne proizoidet // Nalogovaya politika i praktika. 2016. № 10. S. 78.
Garnov I.Yu. Administrirovanie postuplenii v byudzhet // Byudzhetnye organizatsii: bukhgalterskii uchet i nalogooblozhenie. 2009. № 11. S. 54.
Postanovleniem Pravitel'stva RF ot 29.12.2007g. № 995 «

Abstract: The article is devoted to the actual issues of improving tax literacy and the role of educational institutions in distributing tax knowledge. Tax literacy today is relevant not only for large companies or individual entrepreneurs but also for all the citizens of the country. It grows especially important under the conditions of the economic crisis when acute issues of full and timely provision of expenditure commitments by the State through tax revenues into the country's budget system come to the fore. Considering the current economic conditions the government is limited in tools that build up tax revenues and this is what creates the basis for the development of another segment tax affair, the search for reserves to increase revenue collection through teaching fiscal discipline and tax literacy to participants of tax relatins including population. Meanwhile, physical entities are the most unmanageable group of taxpayers both in Russia and throughout the world. In this regard, tightening administrative and fiscal responsibility for non-compliance with the legislation on taxes and fees alone is not be the only solution to this problem because one of the most disputed issues related to the tax process is keeping the balance of interests of the state and taxpayers and ensuring social justice for the whole taxation system. The need to improve fiscal literacy must come not only from the state but from taxpayers themselves. Withuot increasing tax literacy it is difficult to overcome negative attitude towards taxes and mistrust towards the government which, unfortunately, is rooted in the mentality of Russian citizens. In modern terms, as never before it is important to be legally educated, to know the basic provisions of the tax legislation in order to adjust the implementation of strategic plans, optimize the resulting tax burden, and simply not to be deceived. In terms of today's world economic and political instability patriotic education of the younger generation and population in general is very important to make them aware of what and whom taxes and fees are for. As practice shows, there is still a large proportion of the population who do not have computer literacy skills or Internet access while the modern system of public service delivery is performed mostly online. Many citizens do not know where to get reliable information regarding the order of calculation of taxes and fees, timing of the introduction of new rules of legislative and normative legal acts regulating tax relations, or their rights and responsibilities. A significant number of them follow their established habits and advice of their friends and acquaintances which results in the decrease of their responsiblity for decisions made. A large role in this situation is given to educational institutions. In her article Savina proposes actions to improve tax awareness that will contribute to the development of partnerships between the state and taxpayers as well as optimization of tax administration.

Keywords: paying taxes, population, knowledge, lessons learned, educational institutions, tax, taxe literacy, tax culture, taxpayers, tax burden

References:
Suleimanov D.N., Mekhova T.N. Organizatsiya i metodika provedeniya nalogovykh proverok. M.: MNI, 2013. 118 s.
Suleimanov D.N.,Mekhova T.N. Sovershenstvovanie nalogovogo administrirovaniya v sfere nalogovogo kontrolya. M.: MNI, 2013. 132 s.
Shipitsyna S.E., Nifantova R.V. Sovremennye metodologicheskie podkhody v otsenke stoimrsti chelovecheskoi zhizni // Ekonomika regiona. 2012. № 3(31). S. 289-294.
Korzun S.Yu. K voprosu o formirovanii sistemy nalogovogo administrirovaniya // Politseiskaya deyatel'nost'. 2013. № 1. C. 36 - 39. DOI: 10.7256/2222-1964.2013.01.8.
Savina O.N., Yudanov A. Yu., Uspenskii V.A., Dumnaya N.N. Intellekt-Tsentr: Populyarnye finansy. 2012. 42 s.
Savina O.N., Ramenskaya P.Yu. Problemy formirovaniya nalogovoi kul'tury v sovremennom rossiiskom obshchestve i puti ikh resheniya // Pedagogika i prosveshchenie. 2011. № 4. S. 78-87.
Polenov A.Ya. O krepostnom sostoyanii krest'yan v Rossii. Preimushchestva sobstvennosti. M.: Nauchnaya tsifrovaya biblioteka PORTALUS.RU. Da

Abstract: Experience of many developed countries demonstrate that tax incentives are indeed effective measures of the state support of innovative small- and medium-sized enterprises which activity contributes to the effective innovative development of the country’s economy. The object of the research is the tax incentive tools of innovation activity performed by small- and medium-sized Russian enterprises. The subject of the research is the performance evaluation of tax support of innovation small- and medium-sized enterprises. The purpose of the present research is to systematize existing tax privileges in relation to innovation activity of small- and medium-sized enterprises, their performance evaluation and description of the primary areas of legislative improvement. Within the framework of the present research, the author has used the methods of data analysis and comparison to deϔine and systematize tax incentive tools of innovation activity of small- and medium-sized enterprises in Russia. As a result of the research, the author has made a conclusion that Russia uses a wide range of tax incentive tools, however, there are many tax privileges that either do not cover significant groups of innovation small- and medium-sized enterprises or are too unattractive for them. The author also offers her recommendations on how to amend Russian laws in order to increase efficiency of state support measures in the sphere of tax incentives.

Keywords: tax privileges, tax preferences, tax incentive tools, state support, small-sized enterprises, medium-sized enterprises, small business enterprises, innovation enterprises, innovation activity, innovations.

References:
Postanovlenie Pravitel'stva RF ot 21 dekabrya 2005 g. № 779 «O sozdanii na territorii g. Moskvy osoboi ekonomicheskoi zony tekhniko-vnedrencheskogo tipa» // SZ RF. – 2005. – № 52 (Ch. III). – St. 5742.,Postanovlenie Pravitel'stva RF ot 21 dekabrya 2005 g. № 783 «O sozdanii na territorii g. Tomska osoboi ekonomicheskoi zony tekhniko-vnedrencheskogo tipa» // SZ RF. – 2005. – № 52 (Ch. III). – St. 5746.,Postanovlenie Pravitel'stva RF ot 21 dekabrya 2005 g. № 780 «O sozdanii na territorii g. Sankt-Peterburga osoboi ekonomicheskoi zony tekhniko-vnedrencheskogo tipa» // SZ RF. – 2005. – № 52 (Ch. III). – St. 5743.,Postanovlenie Pravitel'stva RF ot 21 dekabrya 2005 g. № 781 «O sozdanii na territorii g. Dubny (Moskovskaya oblast') osoboi ekonomicheskoi zony tekhniko-vnedrencheskogo tipa» // SZ RF. – 2005. – № 52 (Ch. III). – St. 5744.,Federal'nyi zakon ot 22 iyulya 2005 g. N 116-FZ (red. ot 03.07.2016) «Ob osobykh ekonomicheskikh zonakh v Rossiiskoi Federatsii» // SZ RF. – 2005. – № 30 (Ch. II). – St. 3127.,Nalogovyi

Abstract: At the present time, the short-term state policy in the sphere of taxation is represented in the form of the main directions of tax policy for 2015 and the planning period of 2016 and 2017 (as approved by the Government of the Russian Federation on July 4, 2014). The main aim of the concept is to draw up the federal budget for the next financial period and the two-year planning period, moreover, the concept should be taken into account when drafting regional budgets and local budgets. However, such document does not have a regulatory character, but merely serves as the basis for the development of legislative initiatives and amendments to the Tax Code. In addition, the state concept is defined in other documents. In her article Shestakova has used the comparative and analytical research methods. The methodology of the research is based on the logical method used by the author of the article to analyze the state concept and policy in the sphere of small business as well as associated problems and disadvantages. The scientific novelty of the article is caused by the fact that the author studies the most important problem of the development of small business in the Russian Federation and analyzes the main issues and disadvantages of Russia's tax policy. According to the author, one of the main disadvantages of the concept is the contradiction in conceptual objectives of the tax policy, moreover, the main directions of the tax policy do not include previously stated conceptual issues such as Russia joining the 20 countries with the most favorable conditions for entrepreneurial activity by 2018. For entrepreneurs the concept of tax development should solve the high-priority business issues but the main directions of tax policy do not solve them.  

Keywords: small business, tax development, tax policy, tax burden, concept of interests of the state, taxpayer, business development, interests of entrepreneurs, fiscal policy, GDP (gross domestic product)

References:
Enterpreneurship at a Glance, 2015, OECD, p.27
http://analytic.nalog.ru/portal/index.ru-RU.htm
http://info.minfin.ru/fbdohod.php
http://mevriz.ru/articles/2006/5/4101.html
http://www.iep.ru/files/text/other/IEP_zakluchenie_na_proekt_FB_2013-2015.pdf
http://www.minfin.ru/common/upload/library/2015/05/main/analis_isp_budj_subj_2014.pdf
http://www.minfin.ru/common/upload/library/2015/07/main/ONNP_2016-2018.pdf
http://www.rae.ru/forum2012/327/3248
http://www.rg.ru/2013/02/05/predpriyatia.html
Zobova E.P. Nalogovaya politika do 2018 goda: sovershenstvovanie nalogovogo administrirovaniya // Nalogovaya proverka. 2015. N 6. S. 11-20.
Osnovnye napravleniya nalogovoy politiki na 2015 god i planovyy period 2016 i 2017 godov
Prognoz dolgosrochnogo sotsial'no-ekonomicheskogo razvitiya Rossiyskoy Federatsii na period do 2030 goda"
Rasporyazhenie Pravitel'stva RF ot 10.02.2014 N 162-r (red. ot 03.12.2014)
Rasporyazhenie Pravitel'stva RF ot 10.02.2014 N 162-r
Reshenie E