Reference:
Madatov O.Y..
Tax policy and gender equality: the impact of the fiscal system on women and men
// Taxes and Taxation.
2025. № 1.
P. 34-51.
DOI: 10.7256/2454-065X.2025.1.73218 EDN: TNTZGF URL: https://en.nbpublish.com/library_read_article.php?id=73218
Abstract:
The author examines the impact of tax policy on gender equality, analyzing the differentiated impact of the fiscal system on women and men through the study of various tax instruments, such as direct and indirect taxes, family taxation mechanisms and the provision of tax benefits. The purpose of the study is to identify specific problems related to the unequal impact of tax instruments and to develop recommendations for improving the fiscal system that ensures equal economic opportunities for all citizens, regardless of gender. The subject of the study is the relationship between tax mechanisms (direct and indirect taxes, family taxation, tax benefits) and the economic status of women and men, as well as the identification of ways to improve the tax system taking into account gender factors. Research methods include economic analysis, comparative legal analysis, and statistical modeling. The author used both quantitative and qualitative methods, such as the analysis of tax statistics, the study of national and international legislation, the analysis of cases and international experience (Germany, France, USA, Canada, etc.), as well as the involvement of scientific publications and expert opinions. The results of the study show that despite the formal gender neutrality of tax legislation, its effects differ for women and men due to gender differences in income, employment, and the distribution of family responsibilities. Joint taxation of spouses, especially with a progressive tax scale, can reduce women's motivation to work due to the effect of the "second income tax". In turn, the separate taxation applied in a number of countries contributes to greater economic independence of women and stimulates their active participation in the economy. The article offers recommendations for improving the tax system, including the transition to separate taxation, the revision of tax benefits taking into account gender aspects, the conduct of a gender audit of the tax system and the introduction of gender-based budgeting. The author concludes that it is necessary to create a fair and efficient tax system that ensures equal opportunities for all citizens without providing unreasonable preferences to one gender.
Keywords:
fiscal system, equal opportunities, budget policy, social justice, discrimination, economic independence, gender gap, tax policy, gender equality, progressive taxation
Reference:
Razu S.B..
Analysis of foreign practice of tax incentives for the development of high-tech industry
// Taxes and Taxation.
2024. № 3.
P. 45-65.
DOI: 10.7256/2454-065X.2024.3.70683 EDN: AJQXBV URL: https://en.nbpublish.com/library_read_article.php?id=70683
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Abstract:
The article was prepared based on the results of research carried out at the expense of budget funds under the state assignment of the Financial University. The subject of the study is specific measures in the field of tax regulation of industrial development by the leading industrial powers of the world. The purpose of the work is to explore the use of tax instruments to influence the manufacturing sector of various countries and the areas of their application, considering their evolution and development. The result of the work is the identification of the most promising methods of tax incentives for high-tech industry enterprises, which in the future can be introduced into taxation practice in the Russian Federation in order to stimulate the achievement of the country's technological sovereignty. The main methods used in this study are comparison, classification, statistical and retrospective analysis, as well as economic and mathematical calculations. The result of the work is the identification of the most promising methods of tax incentives for high-tech industry enterprises. The novelty of the study lies in the systematization of tax mechanisms for high-tech industry in industrialized countries, general trends in the development of such mechanisms, as well as justifying the feasibility of using their experience in the Russian Federation. In addition, the novelty lies in making proposals for the adaptation and modification of these mechanisms to Russian economy. The scope of the work is the tax system of the Russian Federation. The main conclusions are the identification among the analyzed instruments the most suitable ones for our country in the current conditions, which in the future can have a stimulating effect on the formation of the technological sovereignty of the Russian Federation, as well as calculation of the potential tax benefits for high-tech industry enterprises.
Keywords:
Japan, USA, China, Russian Federation, technological sovereignty, tax regulation, tax incentive, corporate income tax, high-tech industry, stimulation
Reference:
Pianova M..
Foreign experience of tax regulation of self-employment
// Taxes and Taxation.
2022. № 2.
P. 47-71.
DOI: 10.7256/2454-065X.2022.2.37727 URL: https://en.nbpublish.com/library_read_article.php?id=37727
Abstract:
The article examines and structures the foreign experience of taxation and state regulation of informally employed individuals. The object of the study is the practice of state regulation of the activities of the self-employed in a number of foreign countries. The subject of the study is tax and special legislation regulating the activities of self-employed citizens in Asia, Europe, North and South America, etc. The uncertainty of the legal status of the self-employed as a new category of taxpayers is revealed in scientific and specialized literature, the general features of the definition of the concept of "self-employed" in Russian and foreign practice are indicated. The specifics of taxation of self-employed persons in a number of foreign countries are considered, as well as the tools used for additional regulation of the activities of this category of taxpayers, such as licensing and certification, civil liability insurance, etc. Special attention is paid by the author to structuring the studied foreign experience and highlighting common country features, such as the procedures for registering the self-employed, the absence of a limit on the maximum possible income, the need for certification and licensing, participation in the social insurance and liability insurance system, the presence or absence of preferential taxation, additional support programs, etc. The novelty of the research consists in a broad review and systematization of the experience of foreign states in the areas of state regulation identified by the author: non-interference; general rules of taxation and additional regulation; special taxation. The author's approach to identifying the main scenarios of state regulation of self-employment may be of practical interest for the development of domestic practice.
Keywords:
foreign experience, taxes on the self-employed, regulation of self-employment, informally employed, self-employment tax, social insurance, support for self-employment, registration of the self-employed, taxation of the self-employed, Self - employed
Reference:
Bratko T.D..
Evaluation of the Russian trade levy under the constitutionality test articulated by US case law
// Taxes and Taxation.
2022. № 2.
P. 72-80.
DOI: 10.7256/2454-065X.2022.2.38020 URL: https://en.nbpublish.com/library_read_article.php?id=38020
Abstract:
Protecting the constitution from violations continues to be a major challenge worldwide. The main concern is to cure constitutional noncompliance and to afford taxpayers an adequate opportunity to challenge tax’s constitutionality. This article gives an overview of the US standards for determining when a state tax is valid under the Constitution. After discussing applicability of the US standards to the Russian taxes the author evaluates the Russian trade levy under the four-prong test developed by the US Supreme Court and raises constitutional challenges to the Russian income tax scheme. The trade levy as a part of this scheme results in unconstitutional discriminatory treatment of regional residents and non-residents. Such an uncommon analysis permits to find tax discrimination and economic Balkanisation not only in Russia, but also in other Federations throughout the world. These issues are of great importance in the field of comparative tax law. In response to the problem of discrimination, the author provides solutions based on the applicable Russian law principles and global practice of avoiding multiple taxation.
Keywords:
comparative tax law, Russian trade levy, Complete Auto test, economic Balkanisation, US taxation, sub-federal tax, fiscal federalism, income tax credit, double taxation, tax discrimination
Reference:
Samokhvalova K.V..
Foreign experience in income taxation of companies
// Taxes and Taxation.
2021. № 5.
P. 51-68.
DOI: 10.7256/2454-065X.2021.5.36750 URL: https://en.nbpublish.com/library_read_article.php?id=36750
Abstract:
The subject of this research is the rules of corporate income taxation foreign countries existing in foreign countries, the experience of implementation of which is valuable for further development of the Russian legislation. The current state of tax systems is viewed from the perspective of implementation of the baisc tax functions: fiscal and regulatory. The importance of corporate profit taxation in formation of the income base of the budgets of the budgetary system of the Russian Federation justifies special attention to the existing mechanisms for distinguishing tax revenues between budgets of bot different levels and same level. In the context of state regulation of the economy, analysis is conducted on the tax incentive instruments and preferential tax conditions intended for stimulating innovative activity of the companies. The scientific novelty lies in summarizing the experience of foreign countries in corporate income taxation, determining the leading practices, and formulating recommendations for their implementation in Russia. The conducted research reveals the trends in reforming tax legislation of the developed countries aimed at stimulation of entrepreneurial activity. Sustained reduction in corporate income tax rates, shift away from progressive scale, and implementation of new tax incentives contribute to lowering of fiscal burden on businesses and create favorable conditions for the economic development. The author develops recommendations for the improvement of corporate profit taxation in the Russian Federation: 1) For increasing the validity of division of tax revenues between regional budgets, it is suggested to change the procedure for calculating the tax payable by separate banks units. In calculation of the share of taxable profit for each bank unit, it is recommended to take into account labor costs, amount of loans issued and deposits raised. 2) The comparative analysis of the Russian and foreign experience of tax incentives demonstrated the shortage of instruments intended for commercialization of innovations in the Russian Federation, which substantiates the need for implementation of preferential taxation of income from use of the objects of intellectual property.
Keywords:
innovations, tax incentives, tax revenue, fiscal function of taxation, corporate profit taxation, foreign tax systems, state tax regulation, tax rates, separate divisions of banks, tax benefits
Reference:
Dirksen T.V..
Tax incentives for export activity in the Republic of Turkey
// Taxes and Taxation.
2021. № 3.
P. 104-117.
DOI: 10.7256/2454-065X.2021.3.35776 URL: https://en.nbpublish.com/library_read_article.php?id=35776
Abstract:
The subject of this research is the norms of tax legislation of the Republic of Turkey aimed at incentivizing export activity, case law on their implementation, as well as doctrinal sources that affect the development of legal regulation of tax incentives in the country. The methodological framework is comprised in the formal legal method, which allow assessing the actual effect of the norms of the Turkish tax legislation. The method of content analysis was used for the analysis of the corresponding norms to determine the characteristic trends in the development of legal regulation of taxes, as well as for outlining various export support measures in the Republic of Turkey. Within the tax system of the Republic of Turkey, the author establishes the presence of the effective mechanisms for stimulating export activity. Such mechanisms are associated with the possibility of purchasing necessary products by the exporter without paying VAT, as well as a simplified procedure for its refund without conducting tax audit in rendering preferential guarantees or a positive decision of a certified auditor, which also reflects partial delegation of authority in the sphere tax control to special entities outside the structure of the government bodies. Turkish legislation also features the system of quick VAT refund within 5 days to a certified individual. Acquisition of such certificate suggest observing the criteria of good faith, which has a positive impact upon the so-called tax compliance. Tax incentives for export activity in the context of direct taxes in the Republic of Turkey consists in the practical application of the territorial concept of taxation to the income of Turkish companies carrying out certain types of activity abroad, which positively affects the export of labor, services and related commodities. Therefore, the obtained results can be valuable in the development of Russian tax legislation in the area of tax incentives for export activity.
Keywords:
free zones, territorial tax system, tax control, tax compliance, VAT refund, tax deferral, export, tax incentives, tax exemptions, Republic of Turkey
Reference:
Bratko T.D..
Illegal income as an object of taxation in law of the Russian Federation and the United States
// Taxes and Taxation.
2021. № 3.
P. 39-50.
DOI: 10.7256/2454-065X.2021.3.35831 URL: https://en.nbpublish.com/library_read_article.php?id=35831
Abstract:
One of the perpetual problems within the Russian and U.S. tax law is the establishment of criteria for taxability of income, under what conditions the income of a taxpayer should be taxable. The fact the legislation nor the rulings of supreme courts contain a clear answer to this question, leads to the emergence of legal uncertainty on the tax consequences of receiving illegal income. The goal of this research lies in examination of problem of taxation of illegal income, including the questions of bringing to tax and criminal liability for tax evasion on illegal income, as well as in substantiation of a new solution to this problem. For achieving this goal, the author analyzes the Russian and U. S. case law on taxation of criminal and other illegal income. Although such practice is not always consistent, the merit of the court includes the development of classical theory of the object of income taxation. Namely, the Supreme Court of the United States formulated the well-known concept of taxable income and the rule on “right of claim”. The author believes that the grounds for distinguishing between taxable and non-taxable income is the criterion of economic benefit. The strict application of such criterion for the assessment of tax consequences from receiving illegal income led the author to a conclusion that contradicts the interpretations of the Russian and U. S. courts: only the economic benefit from the free use of the property, rather than the overall value of such property, should be recognized as the object of taxation should be recognized. The concept proposed by the author can be used in the practice of tax and judicial authorities for ensuring subjective rights and legitimate interests of taxpayers.
Keywords:
illegal entrepreneurial activity, responsibility for noncriminal tax offenses, personal income tax, corporate income tax, object of income taxation, taxation of criminal income, taxation of illegal income, practice of Russian courts, US tax law, US Supreme Court practice
Reference:
Podshivalova D.Y..
Financial-legal means of countering unscrupulous practices of business fragmentation in Canada
// Taxes and Taxation.
2021. № 2.
P. 85-92.
DOI: 10.7256/2454-065X.2021.2.34822 URL: https://en.nbpublish.com/library_read_article.php?id=34822
Abstract:
Countering the practice of conducting business through several companies for obtaining tax benefits, or in other words, the practice of businesses is fragmentation is a relevant problem not only in the Russian Federation, but also foreign countries. Namely in Canada, small business are qualified for reduction in corporate tax – small business deduction (SBD). At the same time, it substantiated the need for the development of special financial-legal means for preventing taxpayers from misusing it. This article examines the Canadian experience of countering business fragmentation, and discusses various legal means implemented by the Canadian legislator. Special attention is given to the analysis of law enforcement practice of these legal means, including introduction of the “deemed association rule” (Paragraph 2.1, Section 256 of the Law “On Income Tax”). Foreign experience pertinent to legal regulation of countering the practice of business fragmentation has not previously become the subject of detailed analysis, which defines the scientific novelty of this article. The conclusion is made that Canada has a separate legal regulation in form of the general and special rules aimed at prevention of unscrupulous practices of business fragmentation. The Canadian tax authorities may apply certain special norms prior to resorting to broader discretion. Application of the “deemed association rule” based on determination of the purpose of separate existence of corporations, draws particular attention. The Canadian law enforcement practice developed the approach, according to which the implementation of this rule should be founded on the objective component and documentary evidence.
Keywords:
Canada Revenue Agency, association rule, deemed association rule, specific anti-avoidance rule, general anti-avoidance rule, small business deduction, tax planning, tax avoidance, Canadian tax law, business fragmentation
Reference:
Osina D..
Peculiarities of adjudication of tax disputes by the United States Tax Court
// Taxes and Taxation.
2020. № 6.
P. 26-34.
DOI: 10.7256/2454-065X.2020.6.34031 URL: https://en.nbpublish.com/library_read_article.php?id=34031
Abstract:
Currently, the United States has three judicial instances that are authorizes to contest the fact of bringing to responsibility for violation of tax legislation: Tax Court, Court of Claim, and district courts. The United States Tax Court is the most demanded authority among taxpayers that adjudicates over 95% of all tax disputes, which is substantiated by the fact that it is the only instance where a taxpayer can apply prior to paying taxes, penalties and fines. This article using the general scientific and special legal methods examines the previously uncovered in Russian legal literature peculiarities of adjudication of tax disputes by the United States Tax Court. Including the questions of formation of precedents in tax cases. As a result of the conducted research the author formulates the following conclusions: 1) a mandatory conditions of jurisdiction of the Tax Court is the notification on uncollected tax; if it is absent, the tax payer cannot appeal to the Tax Court; 2) only a small number of cases is considered by the Tax Court substantively, namely due to the fact that the parties listen to the verbal opinion of the judge, based on which formulate the settlement offer and submit for approval of the judge; 3) the opinion and decisions of the Tax Court should be differentiated, only certain categories of opinions are of precedent nature; 4) since the decisions of the Tax Court are subject to appeal to the thirteen Courts of Appeal, potentially there occurs a problem related to controversial case law on the same issues; 5) cases with an insignificant sum in dispute qualify under simplified procedure, which contributes to procedural efficiency; however, the opinion formed based on the results of such consideration would not be of precedential value.
Keywords:
Internal Revenue Service, Tax Court jurisdiction, tax dispute, tax crime, tax offense, US district court, US Court of Federal Claims, US Tax Court, due process, US Constitution
Reference:
Bratko T.D..
Taxation of potential income from rentals: reality and illusion of equal tax burden
// Taxes and Taxation.
2020. № 4.
P. 30-41.
DOI: 10.7256/2454-065X.2020.4.33165 URL: https://en.nbpublish.com/library_read_article.php?id=33165
Abstract:
Different forms of income taxation often become the subject of criticism among taxpayers in the Russian Federation and abroad. From this perspective, the tax for potential income from rental set by Taxation Code of the Russian Federation, paid within the framework of patents system of taxation, is not an exception: in 2019, a Russian taxpayer Sergey Aleksandrovich Glukhov disputed its constitutionality with reference to incompliance to the principles of equality and economic feasibility of taxation. This article provides a comparative-legal analysis of provisions of the Constitutional Court of the Russian Federation and the Supreme Court of the Unites States dedicated to constitutional principles of taxation: fairness, equality, economic feasibility, adequacy, etc. The author offers an original systemic interpretation of the Russian principle of economic feasibility of taxation and other legal principles, considering their interpretation by the Constitutional Court of the Russian Federation and practice of implementation of the constitutional principles of taxation in the United States. Based in this interpretation, the article gives an alternative assessment to taxation of potential income from rentals, paid within the framework of patent system of taxation in Russia. The conclusion is formulated that due to the principle of separation of powers, the questions of fair and economically feasible allocation of tax burden comprise an exclusive prerogative of legislators.
Keywords:
testing the tax’s constitutionality, legislative discretion, patent system of taxation, income taxation, excessive tax burden, economic basis for taxation, equality of tax burdens, judicial lawmaking, separation of powers principle, US tax law
Reference:
Rusanov M.S..
Fees as the means of ensuring execution of obligations on taxes, dues and insurance payments: comparative analysis on the example of Russia and neighboring countries
// Taxes and Taxation.
2020. № 4.
P. 42-57.
DOI: 10.7256/2454-065X.2020.4.33224 URL: https://en.nbpublish.com/library_read_article.php?id=33224
Abstract:
This article examines the legal structure of fees as the means of ensuring execution of obligations on taxes. Analysis is conducted on the fees applies in the countries of former Soviet Union. The author reviews the construct of fees as the means of ensuring execution of obligation on paying governmental charges. Legislative norms of the Russian and foreign legislation that limit imposition of fees are compared. The scientific novelty consists in comparative analysis of the norms of foreign legislation on the example of Russia’s neighboring countries, which is substantiated by not only historical ties, but also same period of transition from planned to market economy. The author examines the legislations of foreign countries with regards to fees as the means of ensuring execution of obligations on taxes, dues and insurance payments, which is an effective method of budget revenue and encourages economic entities to cover back-ode taxes faster. Taking into account fluctuations of market conjecture, as well as other factors that negatively affect the national economy, Russian legislator should foresee other grounds, in addition to the existing, to suspend imposition of fees.
Keywords:
tax preferences, foreign tax legislation, tax legislation, arrears, levy, tax, penalties, tax violation, tax payment deadline, suspension of charges
Reference:
Bratko T.D..
Verification of constitutionality of tax breaks: Russian and U.S. approaches
// Taxes and Taxation.
2020. № 3.
P. 67-78.
DOI: 10.7256/2454-065X.2020.3.32849 URL: https://en.nbpublish.com/library_read_article.php?id=32849
Abstract:
Ensuring compliance with the generally accepted principles of law, protection of human and civil constitutional right and freedoms are attributed to a number of fundamental problems of the Russian and foreign law. Special place among them belongs to the problem of protection of constitutional rights of tax payers, particularly the contest of constitutionality of tax breaks. The essentially different approaches towards verification of constitutionality of tax breaks have established in the Russian Federation and the United States. Unlike the Supreme Court of the United States, the Constitutional Court of the Russian Federation refuses to verify the constitutionality of tax breaks based on compliances of the taxpayers, and thus in the author’s opinion, neglects the violation of constitutional norms. The goal of this article consists in examination of the problem of contest of constitutionality of tax breaks by the Russian taxpayers, and finding a possible way for its solution that would ensure compliance with the constitutional requirements in terms of tax incentivization. For achieving the set goal, the author resorts to comparative analysis of the practice of the Constitutional Court of the Russian Federation and the Supreme Court of the United States on the questions of verification of constitutionality of tax breaks. The author believes that the Supreme Court of the United States leans on the presumption of constitutionality of tax breaks, while the Constitutional Court of the Russian Federation – on the fiction of constitutionality of tax breaks. The conclusion is made in the need for implementation of the U.S. experience in the Russian Federation due to positive assessment of the developed by the Supreme Court of the United States algorithm of verification of constitutionality of tax breaks and presumption of constitutionality of tax breaks.
Keywords:
personal income tax, tax deduction, tax exemption, infringement of constitutional rights, equal taxation, tax discrimination, tax powers, fiscal autonomy, constitutional challenge to the tax, US tax law
Reference:
Eremkin M.A..
Legal aspects of regulating taxation of e-commerce: the experience of India
// Taxes and Taxation.
2019. № 12.
P. 43-52.
DOI: 10.7256/2454-065X.2019.12.31757 URL: https://en.nbpublish.com/library_read_article.php?id=31757
Abstract:
This article is dedicated to the questions of legal regulation of taxation of e-commerce in India under the conditions of digitalization and increase of a number of transactions conducted over the Internet. The goal of this research is to determine the key directions for modernization of the Indian tax legislation in the area of e-commerce. The subject of this research is the normative legal acts passed in India within the framework of large-scale fiscal reform, which regulate tax relations in the sphere of e-commerce. Based on the analysis and generalization of scientific, normative and empirical materials, usage of normative-logical and comparative methods, the author determines the specific traits and key vectors of legal regulation of e-commerce taxation in India, as well as approaches towards formation of tax policy in this sphere. Prerequisites are determined, which justify the need for cooperation between India and Russia with regards to regulation of e-commerce taxation. Conclusions are made on the possibility of application of India’s experience for modernization of tax legislation of Russia in terms of implementation of the national program “Digital Economy of the Russian Federation”.
Keywords:
electronic commerce operator, equalisation levy, tax policy, digital economy, taxation of e-commerce, Electronic commerce, digital product, online information, goods&services tax, India
Reference:
Aleshin Y.V..
Country-By-Country Cooperation of Tax Services as the Milestone in Developing Taxation
// Taxes and Taxation.
2019. № 2.
P. 49-55.
DOI: 10.7256/2454-065X.2019.2.21883 URL: https://en.nbpublish.com/library_read_article.php?id=21883
Abstract:
The object of this research is the deoffshorization of Russia's economy. The subject of the research is the taxation of legal entities' and physical entities' assets outside the jurisdiction of the Russian Federation. In the first part of the article Aleshin gives an insight into the amounts of monetary funds transferred outside the jurisdiction of the Russian Federation. The author tells the results of voluntary capital amnesty and provides data for the fiscal period of notification of participation in foreign companies under control. The author of the article also emphasizes the importance of the BEPS Project in Russia and underlines the importance of country-by-country tax information about major taxpayers and physical entities that are tax residents of the Russian Federation. The main conclusions of the research is the proof of the practical importance of the BEPS Project in Russia. The researcher also emphasizes the need in country-by-country cooperation of tax services for the purpose of taxation of physical entities as well as country-by-country taxation records. In particular, country-by-country cooperation would allow to better analyze schemes of profit erosion, to outline new potential threats and improve understanding and planning of future tax revenues.
Keywords:
CFC notification, corporate tax, deoffshorization of the economy, CFC, country-by-country tax information, BEPS project, OECD, tax authorities, Federal Tax Service of Russia, taxpayer
Reference:
Margaryan R..
Problems and Prospects of the Property Taxation in the Republic of Armenia
// Taxes and Taxation.
2019. № 1.
P. 1-6.
DOI: 10.7256/2454-065X.2019.1.28721 URL: https://en.nbpublish.com/library_read_article.php?id=28721
Abstract:
The subject of the research is the cadastral valuation of the lands, buildings and constructions in the Republic of Armenia. The cadastral valuation is what lies at the bottom of the real estate taxation system. Reliable and accurate information about the cost of a real estate unit or piece as well as tax correlations as a result of the cadastral valuation is the basis of faithful relations and mutual trust between property owners or users. Implementation of amendments and multiple differenation of factors and coefficients during the cadastral valuation make the actual price of rateable property and is an essential part of state property relations policy. The main research methods used by the author in this research include mathematical modelling in economics and comparison method that help to discover differences and similarities of the aforesaid phenomena and subjects. The main conclusion of this research is that it is necessary to select pricing factors and to calculate the degree of their influence using software application. Compared to the individual approach, this approach of course creates more risk of errors because it is more difficult to consider pricing factors with the minimal influence, therefore it is important to have a good base of reliable data purchased or placed on the open market.
Keywords:
tax system, state registration of law, taxation, State Cadastre, property rights, mass valuation, territory-assessment zone, base value, cadastral valuation, Real estate
Reference:
Ryzhkova E.A..
Legal Regulation of VAT in Bahrain
// Taxes and Taxation.
2018. № 12.
P. 62-70.
DOI: 10.7256/2454-065X.2018.12.28616 URL: https://en.nbpublish.com/library_read_article.php?id=28616
Abstract:
In her article Ryzhkova analyzes the legal regulation of value added tax in Bahrain, the third state of the Persian Gulf after Saudi Arabia and the United Arab Emirates that implemented the Gulf Cooperation VAT Agreement. The Agreement was signed in November 2016 and Bahrain introduced VAT in January of 2019. The author of the article analyzes economic and historical prerequisites for the implementation of VAT in Bahrain and describes the main elements of the tax. To analyze the legal grounds of VAT in Bahrain, the author has applied formal law and comparative law methods. Bahrain was forced to implement value added tax as a result of their growing budget deficit. At the same time, despite the antisocial nature of VAT, Bahrain tried to find compromise between the Western model of taxation and fundamental Islamic grounds and applied the beneficial regime for socially important goods.
Keywords:
indirect taxation, GCC, VAT refund, principle of justice, VAT, Bahrain, supply, Decree Law, tax evasion, administrative penalty
Reference:
Chernov K.V..
Kinds of Indirect Taxes in Canada
// Taxes and Taxation.
2018. № 11.
P. 40-49.
DOI: 10.7256/2454-065X.2018.11.27972 URL: https://en.nbpublish.com/library_read_article.php?id=27972
Abstract:
This article is devoted to the analysis of the regulation of different kinds of indirect taxes in Canada and their comparison to similar Russian taxes. Chernov focuses on the legal regulations and other sources that regulate the relations between the state and indirect taxpayers in Canada as well as implementation of similar indirect taxes in Russia. Moreover, the author provides an analysis of the regulation of similar indirect taxes in the EU countries and describes the positions of international organisations in relation to particular kinds of indirect taxes. Within the framework of this research, the author has used general research, analytical, deductive, inductive and comparative methods. The rationale of this research is caused by the fact that regulation of indirect taxation in Canada is understudied by Russian scientists and practical lawyers. At the same time, Canadian taxation system is recognized as the best one in the world every year. The combination of aforesaid circumstances prove that Canadian experience is important and can be used in Russia.
Keywords:
legal regulations, comparative analysis, state, regulation, indirect tax, tax, Canada, taxpayer, European Union, EU countries
Reference:
Tikhonova A.V..
Comparative Evaluation of Competitive Ability of EAEC Agricultural Tax Systems
// Taxes and Taxation.
2018. № 9.
P. 59-67.
DOI: 10.7256/2454-065X.2018.9.26846 URL: https://en.nbpublish.com/library_read_article.php?id=26846
Abstract:
The subject of this research is the peculiar features of taxation of agricultural goods producer in the EEU states. By defining these features, it will be possible to unify national tax systems. These areas of research are very important today taking into account the international integration and growing volumes of cross-border trade. The author of the article views the taxation sphere from three aspects, indirect taxation of agricultural products, use of special taxation regimes by agro-industrial enterprises and fiscal benefits granted granted for the implementation of the basic taxation regime in the EAEC states. The methodology of the research is based on general research methods (analysis and synthesis) and special research methods (analysis of statistical series, table and graphic methods of information presentation). As a result of the research, the author discovers that the current EAEC agricultural system lacks a single approach to taxation of agricultural enterprises. Both direct and indirect taxation as part of general and special tax regimes vary a lot from one country to another. The author emphasizes the need to unify taxation rules in order to create comfortable conditions for cross-border trade. The novelty of the research is caused by the fact that the author describes development trends of the national agricultural tax systems based on the comparative description carried out.
Keywords:
unified agricultural tax, special tax regime, EAEC, Eurasian Economic Union, agriculture, indirect taxation, tax systems, tax benefits, land tax, unification of tax rules
Reference:
Chernov K.V..
Tax Treaties in Canada
// Taxes and Taxation.
2018. № 8.
P. 31-39.
DOI: 10.7256/2454-065X.2018.8.27675 URL: https://en.nbpublish.com/library_read_article.php?id=27675
Abstract:
This article is devoted to the delimitation of authority between the center and constituents by concluding special tax treaties in Canada. In his article Chernov analyzes authority of the center and constituents as a result of tax treaties, tax treates and their structure, and whether it is possible to use such treaties in Russia. In addition, the author provides the results of his analysis of the laws that regulate the procedure, terms and conditions of Canadian tax treaties. The author also touches upon the history of how tax treaties were first created in Canada. Within the framework of this research, the author has used general research method, analytical, deductive, inductive and comparative methods. The rationale of the research is caused by the fact that Canadian idirect taxation is an understudied topic for Russian scientists and practical lawyers while the Canadian system of taxation is believed to be one of the best in the world. All of the aforesaid proves the fact that Canadian experience can be useful for Russia.
Keywords:
subjects of the federation, federation, taxes, tax agreements, law, state, Canada, indirect taxes, economy, regulation
Reference:
Berberov A.B., Milogolov N.S..
Inter-Country Analysis of International Tax Policies in Relation to the Country Socio-Economic Features
// Taxes and Taxation.
2018. № 8.
P. 40-56.
DOI: 10.7256/2454-065X.2018.8.27794 URL: https://en.nbpublish.com/library_read_article.php?id=27794
Abstract:
The authors of the article raise the question about the interrelation between socio-economic indicators of the country development and the development level of the country international tax policy instruments. The first part of the research is devoted to the theoretical analysis of the concept of international tax policy and analysis of the definitions that it has today. The authors offer their own definition of international tax policy providing that it has two antagonistic areas, prevention of tax avoidance and economic activity incentives. The authors also systematize instruments and mechanisms that different countries use to develop their international tax policy. The second part of the research is devoted to the practical study of the interaction between socio-economic features of the country and the development level of international tax policy instruments. For this purpose the authors describe the roles of the analyzed countries on the world capital market and build a scoring correlation model that allows to evaluate the relationship between analyzed socio-economic indicators and indicators of international tax policy in these countries. Despite the fact that international tax policy is formed by very similar instruments in nearly all countries of the world, the results of this research demonstrate that the contents of international tax policy varies from one country to another and mainly depend on particular socio-economic factors.
Keywords:
BEPS, multinational companies, correlation analysis, socio-economic factors, tax incentives, anti-avoidance provisions, international tax policy, tax system, tax competition, economy
Reference:
Mirpochoev D.A..
Particular Issues of Improving the Simplified Taxation System in the Republic of Tajikistan (the Case Study of the Sughd Region)
// Taxes and Taxation.
2018. № 7.
P. 27-37.
DOI: 10.7256/2454-065X.2018.7.26955 URL: https://en.nbpublish.com/library_read_article.php?id=26955
Abstract:
In his research Mirpochoev proves the important role of small business for the market-based economy as well as the socio-economic significance in developed countries. The subject of the research is the issues that may arise in the process of small business taxation in the Republic of Tajikistan. The object of the research is the special taxation regime, i.e. simplied taxation system. The aim of the research is to define challenges of the simplified taxation mechanism and demonstrate areas to be improved. The Mirpochoev emphasizes that tax incentives for small business development is one of the priorities of the economic policy of the state. Based on the analysis of a number of statistical indicators, the author demonstrates the economic potential of the Sughd Region and emphasizes the importance of the small business development in this sphere through comparing statistical indicators for the republic in general. Mirpochoev examines the amount of tax collections for special taxation regimes in the Sughd Region and analyzes what causes the growth of tax revenues in terms of special taxation regimes. Based on the analysis of analytical data, the author demonstrates particular drawbacks of the simplified taxation system which rsults in the reduction of the number of small companies that use the simplified taxation system and slowdown in the growth rate of the product output and the employment rate. Considering the problems discovered and Russia's experience in the small business taxation, the author offers particular measures to improve the taxation system mechanism. The author's special contribution to the research of the topic is his recommendations that are supposed to improve the simplified taxation system in the Republic of Tajikistan, in particular, to reduce the simplified tax base and lower the tax burden of small business entities.
Keywords:
income, retail turnover, patent system of taxation, taxation, Sughd region, threshold income, special taxation regimes, simplified tax system, small business, VAT
Reference:
Rakov I.A..
Changing the Legal Qualification Selected by a Taxpayer for Income and Transaction Tax Purposes by Russia's and Brazil's Tax Authorities
// Taxes and Taxation.
2018. № 7.
P. 38-48.
DOI: 10.7256/2454-065X.2018.7.27578 URL: https://en.nbpublish.com/library_read_article.php?id=27578
Abstract:
The subject of the research is the legal regulation of the process of requalification of taxpayer income and transactions by tax authorities ni order to prevent tax avoidance in Russia and Brazil. Comparing legal provisions in the aforesaid countries and opinions of researchers on the matter, the author points out similarities and differences of approaches that can be used to requalify a so-called 'generating factor' that influences tax liability. Rakov pays attention at possible grounds for requalification and the main legal consequences thereof. By comparing provisions of the Russian and Brazilian laws and summarising the opinions of Russian and Brazilian scientists on the matter, the author describes the main approaches to defining the grounds for tax requalification and points out the legal consequences thereof. The process of improving the legislation on taxes and fees in the Russian Federation in connection with the incorporation of the standards laid down in the OECD Beaches Plan requires a study of the experience of the states from the number of G20 and BRICS partners (Brazil and Russia). According to the results of the study, the author concludes that it is true for Russia and Brazil that only after a proper establishment of a generating fact (fato gerador) can re-qualification be made followed by additional accrual of the relevant taxes; secondly, the national tax code of the Republic of Brazil and the Tax Code of the Russian Federation provide the tax authorities with independent powers to retrain income and operations. At the same time, in Brazil, unlike in Russia, the tax authorities have more extensive powers for tax retraining.
Keywords:
Russian tax law, business purpose test, unreasonable tax benefit, substance test, tax avoidance, tax evasion, invalidity of transactions, initial qualification, requalification, Brazil tax law
Reference:
Tsagan-Mandzhieva K..
The Transfer to Progressive Income Taxation in Latin American Countries
// Taxes and Taxation.
2018. № 7.
P. 49-58.
DOI: 10.7256/2454-065X.2018.7.27616 URL: https://en.nbpublish.com/library_read_article.php?id=27616
Abstract:
In Latin America at the end of the last century, there was a reduction in the role of income taxes, which led to a distortion of the structure of tax revenues in favor of indirect taxes and an increase in social inequality. Since 2007, reforms have been carried out in a number of countries in the region to return to the progressive taxation of citizens' incomes, thanks to which they managed to increase the share of income taxes in the budget and reverse the upward trend of growing inequality. The author of the article discusses the measures taken in the framework of these reforms, evaluates their results and analyzes the lessons that can be learned from the successful experience of transformations. In her research the author has applied such methods as analysis, synthesis, induction, deduction, also methods of grouping, comparison and tabular presentation of data. It has been established that the positive result of the reforms was expressed in the absolute growth of incomes to the budget of the individual income tax and in the reduction of inequality in the region. The reform was particularly successful in Uruguay: according to its results in the structure of tax revenues, the total share of taxes on goods and services decreased from 70 to 50 percent, the share of income taxes increased from 10 to 35 percent and the Gini coefficient decreased by 2 points.
Keywords:
Washington Consensus, worldwide experience, Latin America, tax reform, social inequality, progressive taxation, personal income taxation, income taxes, direct taxes, tax revenues structure
Reference:
Koroleva L.P..
Personal Income Tax as Part of State Redistribution Policy: Experience of the Foreign States to be Used by Russia
// Taxes and Taxation.
2018. № 5.
P. 63-76.
DOI: 10.7256/2454-065X.2018.5.26943 URL: https://en.nbpublish.com/library_read_article.php?id=26943
Abstract:
The subject of the research is the experience of the foreign states in applying personal income tax as part of state redistribution policy and tax reforms aimed at boosting economic growth, reduction of inequality and changing taxpayers' behavioral patterns. The object of the research is the taxation systems of the OECD member states. Special attention is paid to proving an important role of the progressive tax scale in the taxation of physical entities as a typical element of the taxation systems in developed countries. Koroleva analyzes the dependence of the degree of progression on the Gini coefficient, average wage and gross national income. She has used general research methods (comparison, analysis and synthesis, deducation and induction) and graphic presentation of research results. The novelty of the research is caused by the fact that the author defines patterns of the foreign states using the progressive tax scale in relation to personal income tax depending on the level of monetary inequality and well-being of their citizens. The author offers her own classification of the OECD member states depending on the amount of labor and gross income of citizens as well as the tax scale being used and the highest rate of income tax. The author also defines the main disrepances between the current state of the Russian system of personal income taxation and experience of the foreign states.
Keywords:
tax wedge, average wage, the Gini coefficient, progressive tax scale, state redistribution policy, monetary inequality, personal income tax, flat scale of taxation, marginal tax rates, tax reform
Reference:
Ryzhkova E.A..
Legal Regulation of VAT in Saudi Arabia
// Taxes and Taxation.
2018. № 4.
P. 18-25.
DOI: 10.7256/2454-065X.2018.4.26211 URL: https://en.nbpublish.com/library_read_article.php?id=26211
Abstract:
The article is devoted to the analysis of the legal regulation of a new tax for Saudi Arabia - value-added tax that was introduced in the Kingdom of Saudi Arabia on January 1, 2018. Even though indirect taxation is widely used in the modern world, it had never been common for Middle Eastern Countries as a result of particular features of the fair taxation principle in these countries. The author of the article analyzes economic and historical prerequisites for introducing VAT in Saudi Arabia and studies the main elements of tax. In the course of analyzing the legal grounds for introducing VAT in the Kingdom of Saudi Arabia, the author has used formal law, historical law, and comparative law methods. The scientific novelty of the research is caused by the object research, i.e. Saudi Arabia, as one of the first states of the Cooperation Council for the Arab States of the Gulf that implements the principles of the Single Agreement for Value-Added Tax issued by The Cooperation Council for the Arab States of the Gulf. The author's contribution to the topic is the conclusion that Saudi Arabia does not only take into account the experience of the foreign states in regulation of tax relations but also to preserve Islamic taxation traditions including the fair taxation principle which was reflected in the description of the main elements of VAT.
Keywords:
VAT refund, GAZT, principle of justice, Muslim taxes, VAT, Saudi Arabia, Value Added Tax Law, GCC, indirect taxation, Zakat
Reference:
Spiridonova N.S..
Stages of Tax Dispute Resolution in France
// Taxes and Taxation.
2018. № 3.
P. 69-77.
DOI: 10.7256/2454-065X.2018.3.25944 URL: https://en.nbpublish.com/library_read_article.php?id=25944
Abstract:
The subject of the research is the provisions of France's tax legislation, law-enforcement and judicial practice in tax dispute resolution as well as Russian and foreign researches on the matter. In her research Spiridonova pays special attention to defining the key features of the tax dispute resolution in France and discovering whether it is possible to apply the experience of the foreign states to improving Russia's tax regulation. The French laws distinguish between two kinds of tax disputes, tax imposing disputes on the tax base and amount of tax at the stage of taxpayer identification, and tax collection disputes that, in their turn, can be divided in two categories, contention of the legal ground for enforced collection of taxes, and contention of the responsibility to pay tax. The methodological basis of the research includes general research method, comparative historical method, comparative law methods, analysis and synthesis. The research is of interest to comparative law researchers and enriches financial law with new empirical data necessary to improve the legal regulation of the aforesaid sphere. In-depth competence of judges, differentiation between jurisdiction and authorities such disputes are submitted to, specific rules and regulations of dispute resolution in France, all this raises the question about whether the experience of France can be beneficially used in Russia.
Keywords:
tax administration, comparative law, tax law, settlement of tax disputes, taxation, tax disputes, tax legislation, France, jurisprudence, improvement of legislation
Reference:
Krasnov A.Y..
The Basic Directions of Improving Mechanisms of Tax Incentives for Economic Growth of the Kyrgyz Republic
// Taxes and Taxation.
2017. № 11.
P. 62-68.
DOI: 10.7256/2454-065X.2017.11.24369 URL: https://en.nbpublish.com/library_read_article.php?id=24369
Abstract:
The object of the research is the taxation system of the Kyrgyz Republic. The subject of the research is the approaches to organising tax incentives of economics as well as measures to improve mechanisms of tax administration and control. Based on the analysis of the tax burden in the Kyrgyz Republic as well as the tax burden on key industries, Krasnov defines efficiency of mechanisms for stimulating economic growth and their adequacy to the principles of taxation. Particular attention is paid to to the additional measures being developed to stimulate the economy and assessment of their impact on the development of the agricultural sector. In the course of the research the author has applied general research methods (analysis, synthesis, description and generalization), comparison method and grouping method. The article reveals the specifics of the policy of stimulating economic growth, manifested in the excessive weakening of the tax press, which leads to a decrease in budget revenues. It is established that the introduction of additional incentive measures leads to a violation of the principles of fairness and the presumption of good faith. Moreover, the stimulating function of taxation is lost, because due to low rates of land tax, the owners of agricultural land are not interested in increasing their effective use. In view of the identified problems, the main directions for improving the tax policy, suggesting an increase in the efficiency of taxation and administration mechanisms, are proposed. The results of the research can be used as a tool for ongoing research, as well as in the process of improving tax policy, since specific recommendations were formulated in the framework of the study.
Keywords:
principle of presumption of good faith, fairness principle, VAT, tax contract, special tax regime, land tax, profit tax, tax incentives, tax burden, Laffer's curve
Reference:
Ryzhkova E.A..
Constitution as the Source of Tax Law in the Countries of the Arab World
// Taxes and Taxation.
2017. № 11.
P. 69-75.
DOI: 10.7256/2454-065X.2017.11.24779 URL: https://en.nbpublish.com/library_read_article.php?id=24779
Abstract:
The subject of this research is the constitution of the Arab countries that has certain particularities as the source of tax law. These particularities are conditioned not only by the specifics of their historical origin and development but, first of all, by the fundamental principles of taxation such as the principles of taxation universality and enforceability and tax burden equity and fairness, the principles which contents are different from their Western analogues. The author of the article notes that Shariat standards have left a certain mark on the regulation of tax relations at the constitutional level because thse are the standards that take precedence over all other legal norms in the Arab countries. When analysing the legal grounds of tax relations in the Arab countries, the author of the article has applied formal law, historical law and comparative law research methods. The scientific novelty of the research is caused by the fact that the author chooses the Arab World constitution as the object of research since these constitutions are subject to constant changes as a result of the instable political situation in a number of countries and Muslim states' integration in the global society. The author's contribution to the topic is her conclusion that the opinion of Western politicians that the religious law is archaic does not prove to be true for Muslim countries where fundamental principles of Islam are fixed at the constitutional level and create the basis for building the kind of society that is oriented at defending interests of physical entities including taxation issues. The analysis carried out by the author of the article allows to conclude that in Arab countries regulation of tax relations at the constitutional level is based on the symbiosis of the Muslim tradition and recent advances of the Western law.
Keywords:
taxation enforceability principle, Zakat, Sunnah, tax burden equity, Islamic law, taxation principles, Shariat, principle of justice, Arab World, Constitution
Reference:
Loginova T.A..
Conceptual Approaches to Taxation of Immovable Property and Their Implementation in the Tax Systems of the OECD Countries and in the Russian Federation
// Taxes and Taxation.
2017. № 9.
P. 1-14.
DOI: 10.7256/2454-065X.2017.9.24299 URL: https://en.nbpublish.com/library_read_article.php?id=24299
Abstract:
The object of the research is taxation of immovable property in the OECD countries and in the Russian Federation. The subject of the research is the approaches to implementation of basic elements of taxation of immovable property and measures on improvement of the order of their collection. In her research Loginova examines principles for defining the main elements of immovable property taxes applicable in the OECD countries as well as analyses their correspondence to theoretical concepts of this kind of taxation. Special attention is paid to the directions of reformation of immovable property taxation in foreign countries and in the Russian Federation. In the course of her research and interpretation of the material the author has used general research methods (analysis, synthesis, analogy, supervision, description and generalization) as well as specific research methods (statistical series analysis, statistical methods, methods of comparison, grouping and table method of representation of the data). Based on the analysis of conceptual approaches to taxation of immovable property the author has described principles of definition of taxable objects and principles of establishing tax base, tax rates and benefit tax regimes. It has been stated that the main principles of implementation of taxes on immovable property in the OECD countries correspond to the basic traits of classical conceptions of taxation of immovable property. The author has also defined methods of establishing basic elements of taxation of immovable property realized in practice in foreign countries (objects of taxation, order of implementation of decreased/increased tax rates considering the amount of taxable value and the kind of immovable property, tax base, benefit regimes, reforms in the OECD countries). The author has determined that reformation of taxation of immovable property in the Russian Federation is in line with the tendencies of developed countries. She has also identified factors hindering fair and even distribution of the tax burden in the taxation of immovable property and increase of corresponding revenues of the budget.
Keywords:
reformation of taxation, tax benefits, tax rate, object of taxation, value assessed, cadastral value, principles of taxation, taxation on immovable property, property taxes, tax base
Reference:
Koroleva L.P..
Property Taxation in France as a Reducing Wealth Inequality Tool
// Taxes and Taxation.
2017. № 8.
P. 55-65.
DOI: 10.7256/2454-065X.2017.8.23902 URL: https://en.nbpublish.com/library_read_article.php?id=23902
Abstract:
The relevance of the article is conditioned by the need to adapt in Russia progressive foreign experience on the use of property taxes as a tool to reduce excessive economic inequality. The article is devoted to the study of the state of the property taxation system in France. The structure of tax revenues of France's central budget in 1996-2015 is analyzed. The main elements of the solidarity tax on wealth, the inheritance and gift tax, the capital gains tax on the sale of real estate are considered. The researchers have used general research methods and techniques of vertical and horizontal economic analysis. The research has also covered statistical data of OECD countries and the Ministry of Budget, Public Accounts and Civil Administration of France. The results of the research have demonstrated an increased contribution of property taxes to GDP and tax revenues in France compared with the average for the OECD countries. The share of tax on personal income is below the average for OECD countries. Based on the results of the research the authors have concluded that wealth taxes’ role in the formation of budget of France revenues is not the main one. Their function is to solve the problem of income inequality of the population.
Keywords:
excessive economic inequality, budget, tax revenues, property inequality, capital gains tax, inheritance and gift, net wealth tax, property tax, tax system, taxation of wealth
Reference:
Shilekhin K.E..
Experience of the Foreign States in Improving Responsibilities for Tax Offences
// Taxes and Taxation.
2017. № 7.
P. 47-55.
DOI: 10.7256/2454-065X.2017.7.23753 URL: https://en.nbpublish.com/library_read_article.php?id=23753
Abstract:
The article is devoted to the analysis of tax penalty as a responsiblity for committed tax offences. As a result of his analysis, the author has provided his evaluation of tax penalty as a means that is supposed to prevent taxpayers from committing a tax offence. The author also gives recommendations on how to reform the tax penalty system by including new forms of penalties. The subject of the research is the penalties that are imposed for tax offences in Russia, USA, Netherlands and France. The author has analyzed statistical data regarding activities undertaken by the Federal Tax Service of the Russian Federation and offers his own recommendations on how to improve the efficiency of that department. The methodological basis of the research involves the dialectical research method applied to the analysis of the social reality. To collect, process, summarize, analyze and interpret economic data the author has also used general and specific research methods such as induction, deduction, comparative statistical analysis and document analysis. As a result of his research the author concludes that the current tax penalty system is not efficient enough. Such inefficiency is caused not only by the absense of a concrete purpose of penalties but also the inability to actually influence taxpayers' behavior. According to the author, it is possible to make the penalty system more efficient if penalties start to influence the motives of enterpreneurial activity and make illegal business disadvantageous.
Keywords:
types of penalties, reformation of tax responsibility, tax responsibility in the USA, tax responsibility in France, efficiency of penalty, experience of the foreign states, penalty system, penalty aim, tax penalty, tax responsibility
Reference:
Okuneva S.E..
Foreign Experience of Providing Tax Incentives for Private Investment: Evidence for Colombia and Chile
// Taxes and Taxation.
2017. № 6.
P. 71-92.
DOI: 10.7256/2454-065X.2017.6.23580 URL: https://en.nbpublish.com/library_read_article.php?id=23580
Abstract:
The subject of this article is the tax systems of two Latin American countries, Colombia and Chile. The main purpose of the article is to analyze the influence of tax measures on private investment in these countries. Main corporate taxes and contributions in Colombia and Chile and key corporate tax reforms in the past decades were described. The assessment of tax effects on private investment was given. The main scientific methods that are used in the article are systems, logical and comparative legal analyses. The scientific and practical novelty of the received results is that they allow to expand the database on tax measures to promote private investment. It was revealed that these countries apply various tax incentives that have unequal effectiveness on promoting investment. Moreover, it was concluded that taxation in Chile and Colombia is not the main factor that determines gross capital formation dynamics.
Keywords:
tax burden, tax relief, tax, taxation, tax system, promotion, private investments, foreign experience, Chile, Colombia
Reference:
Rakov I.A..
The Problems of Requalifying Profits and Operations for the Purpose of Tax Avoidance Prevention in BRICS Countries (the Case Study of Russia and Brazil)
// Taxes and Taxation.
2017. № 2.
P. 45-57.
DOI: 10.7256/2454-065X.2017.2.21527 URL: https://en.nbpublish.com/library_read_article.php?id=21527
Abstract:
In his research Rakov examines problems of requalifying taxpayer's profits and operations in order to prevent tax avoidance in BRICS countries based on the example of Brazil and russia. The author of the article carries out a comparative analysis of taxation rules and standards in the aforesaid countries, defines general principals of legal regulation in the sphere of tax avoidance prevention and outlines different approaches to legal regulation of particular issues related to tax regulation. In his article Rakov analyzes doctrinal approaches of Russian and foreign academists to the topic and describes the main legal views that have been formed in the legal practice regarding the matter. When anlyzing the problems arising in the process of requalifying taxpayer's profits and operations for the purpose of tax avoidance prevention in BRICS countries, the author has used comparative law, technical method as well as the method of legal forecast. The author outlines the problem of uncertain borders of discretionary powers of tax authorites aimed at changing the legal qualification of taxpayer's profits and operations for the purpose of preventing tax avoidance. Based on constitutional and tax provisions and laws, the author have formed the principles of preventing tax avoidance. Based on the results of the comparative analysis of Russian and Brazil laws, the author has also established the main vectors of developing the legal regulation in the sphere of taxes and cooperation between two countries as parts of BRICS.
Keywords:
avoidance, Brazil, Russian Federation, tax planning, tax system, principles of taxation, constitutional court, discretionary powers, requalification, taxation
Reference:
Golovashchenko A.A., Popova I.V..
Development of Tax Culture in the Conditions of International Tax Competition
// Taxes and Taxation.
2017. № 1.
P. 52-62.
DOI: 10.7256/2454-065X.2017.1.21157 URL: https://en.nbpublish.com/library_read_article.php?id=21157
Abstract:
The subject of the research is a combination of theoretical - methodological and organisation - practical grounds of functioning of tax systems in particular countries under the conditions of international tax competition and increasing level of tax literacy. In order to define the best directions for developing a better tax literacy and tax payment traditions in society it is necessary to outline areas of concern related to the aforesaid phenomenon and analyze the reasons of a low level of tax literacy and tax payment culture in a country. Global experience of state administration proves the need to develop a common definition and interpretation of factors that influence the low level of tax literacy in the country. It is also necessary to develop single scientifically based approaches to the development of tax payment culture towards improving the fiscal competitive ability of a state under the conditions of a ramped up pressure of international tax competition. The object of the research is the process of developing a high level of tax payment culture under the conditions of economic intergration and globalization as the grounds for the development of the international policy in the taxation sphere. The purpose of the article is to prove the need to create a state strategy aimed at developing tax payment culture of tax process participants under the conditions of tax competition. In the course of their research the authors have used the following research methods: analysis and synthesis, academic abstraction, analogue method, qualitative analysis (to explain grounds for transfering from plain encouragement of taxpayers to pay taxes towards regulated and predictable process within the framework of state policy aimed at developing tax payment culture). The main conclusion of the research is that implementation of particular schemes of developing tax payment culture and up brining a new generation of good faith taxpayers at the state level will allow to eliminate economic, social, organisational and legal problems that impede efficient taxation policy. The authors also suggest that we should view the process of increasing tax payment culture as a transfer from plain encouragement of taxpayers to pay taxes towards a regulated and predictable process as part of the state strategy aimed at developing tax payment culture. The authors also describe particular stages of the aforesaid process.
Keywords:
tax freedom, taxation system, tax payments, tax administration, antifiscal taxpayers behavior, tax institutes, tax policy, taxation, tax competition, tax literacy
Reference:
Ponomareva K.A..
Prohibition of Discrimination in Tax Law: Experience of the European Union
// Taxes and Taxation.
2016. № 10.
P. 822-829.
DOI: 10.7256/2454-065X.2016.10.68279 URL: https://en.nbpublish.com/library_read_article.php?id=68279
Abstract:
In her article Ponomareva analyzes prohibition of discrimination as one of the most important principles in tax law for intergration associations based on the example of the European Union. The author offers her own scheme for anaylzing tax proceedings with respect to discrimination. Ponomareva notes that evaluation of comparability is one of the main issues in the process of legal proceedings on direct taxation. The author shows an important role of the European Court of Justice in tax hearings with respect to discrimination. Most of the Court's decisions regarding compatibility of national tax rules to the basic freedoms are based on the discrimination analysis. The methodological basis of the research consists of both general research methods (dialectical-materialistic method, systems approach, induction, deduction, analysis and synthesis) and specific legal methods. The research is based on the research method of comparative law. The scientific novelty of the research is caused by the fact that based on the most recent legislation and judicial practice of the European Union the author carried out a complex comparative legal research of the financial legal regime in direct taxation. As a result of the research, the author makes conclusions regarding analysis of tax proceedings for discrimination. The fact of discrimination is checked by the court according to the following three stages: whether discrimination or limitation of rights of a member state violates at least one basic freedom; whether a member state can prove acceptable excuses, for example, it is allowed for a member state to limit rights of taxpayers under the founders agreement only if there is a certain legal purpose for that and this purpose complies with the legal provisions and international treaties and followed for reasonable grounds and public interests; whether the principle of proportionality is observed, i.e. measures undertaken at the national level should not be more than it is necessary for law and order maintenance.
Keywords:
fundamental freedoms, European Court of Justice, integration, discrimination, direct taxes, OECD, European Union, resident, nonresident, taxation
Reference:
Dudin, P. N., Khusainov, Z. F..
Legal Regulation of Tax Relations in Mengjiang
// Taxes and Taxation.
2016. № 9.
P. 668-678.
DOI: 10.7256/2454-065X.2016.9.68072 URL: https://en.nbpublish.com/library_read_article.php?id=68072
Abstract:
The subject of the research is the social relations regulated by the tax legislation in Inner Mongolia after creation of
Mengjiang in 1937. The authors of the article examine tax instruments, mechanisms of raising funds for the state budget and
relevant measures undertaken by associated state authorities including tax reforms and improvement of the legal basis. The
authors also describe forms and amounts of chargeable taxes and structure of tax authorities and show peculiarities of the
tax policy in the political entities neighboring Mengjiang, Chang’an and Jinbey. The purpose of the research is accomplished
through analysis of laws and regulations as well as unpublished data from statistical compilations and economic journals.
The main conclusion of the research is made about signifi cant success and effi ciency of the methods which had been selected
by occupation forces but had the desired effect and raised suffi cient funds for the military budget. The authors’ contribution
to the topic is that they have constructed the taxation system and introduced new data in relation to Inner Mongolia as one of
economically and strategically important regions in China.
Keywords:
legal regulation, taxes, tax policy, taxation system, Mengjiang, Inner Mongolia, Japanese occupation, Republic of
China, laws and regulations, military budget.
Reference:
Bogatyrev S.Yu., Gorbatko E.S., Suleymanov D.N..
Improvement of the Property Taxation in Russia Based on Experience of the Foreign States
// Taxes and Taxation.
2016. № 9.
P. 738-747.
DOI: 10.7256/2454-065X.2016.9.68129 URL: https://en.nbpublish.com/library_read_article.php?id=68129
Abstract:
The subject of the research is the property taxation. The authors of the article describe the experience of the foreign states in developing the property taxation system. They note that the control of foreign local authorities over property taxes is an important factor that defines to which degree they are able to make independent decisions regarding budget expenditures. In their article the authors provide the historical and modern experience of developed countries in implementing property taxes. The authors note that the experience of developed coutnries prove that implementation of property taxes at the local (regional) level can considerably improve their functions, i.e. the fiscal, regulative and control functions. The authors also provide a review of the methodological and scientifically metrical grounds for calculating and collecting property taxes in developed countries, define the main characterstics and distinctive qualities of property taxes. The article is of academic interest due to the fact that the authors use a wide range of foreign sources: laws on property taxes in foreign economically developed countries, statistical resources of the European Union member states, data provided by tax services, and foreign researches. They also perform a general analysis of foreign academic literature on implementation of property taxes in the foreign states.
Keywords:
arbitrage nature of taxes, cadastral appraisal, property taxation, local taxes, tax ratios, tax burden analysis, taxation evaluation, cadastral value, foreign taxation systems, property tax
Reference:
Sheredeko E.V., Alisevich M.V..
Regulatory Status of Revenue Scotland and its Legislative Consolidation
// Taxes and Taxation.
2016. № 3.
P. 264-270.
DOI: 10.7256/2454-065X.2016.3.67621 URL: https://en.nbpublish.com/library_read_article.php?id=67621
Abstract:
The object of the present research article is the legal regulation of social relations Revenue Scotland paricipates in as a subject of law. The subject of the research is the practical aspects of the regulatory status of Scotland Revenue as well as legal provisions regulating relations that involve Revenue Scotland. The authors describe the structure and functions of Revenue Scotland as well as competences and powers of these regulatory bodies and their fulfilment of financial obligations for the Government and Scottish Parliament. The methodological basis of the research involves the dialectical method borrowed from general science, systems analysis method, logical and comparative law methods. The novelty of the research is caused by the fact that for the first time in the academic literature the authors discuss the regulatory status of Revenue Scotland. The authors' contribution to the topic is the following: 1) detailed analysis of the functions of Revenue Scotland and competences of such regulatory bodies as The Board, The Chair and The Chief Executive; 2) introducion of new materials (legislative acts of the United Kingdom of Great Britain and Northen Ireland, names of new services and tribunals) which allows to extend the theoretical and historiographical basis of Russian tax law.
Keywords:
The Board, Act of UK Parliament, Act of Scotish Parliament, devolved taxes, regulatory status, Revenue Scotland, The Chair, The Chief Executive, tax powers, functions of Revenue
Reference:
Lysunets M.V..
The Main Trends of Tax Reforms in the EU Countries Under the Conditions of the Current Economic Crisis
// Taxes and Taxation.
2016. № 2.
P. 209-215.
DOI: 10.7256/2454-065X.2016.2.67466 URL: https://en.nbpublish.com/library_read_article.php?id=67466
Abstract:
The subject of the present research is the tax policy and tax reforms conducted in the EU countries under the conditiosn of the ongoing economic crisis. The object of the research is the taxation sytems of the EU member states. The author of the research article analyzes tax incentives and priorities of the EU tax poilcy aimed at encouraging the economic growth of the region, overcoming the economic slowdown and solving the key objectives of the EU social and economic development. The researcher also views the role of tax policy solving social issues, encouraging investment development and preventing unfair tax competition. The research is based on the integrated approach to viewing issues of tax reforms in the EU countries including the systems comparative analysis and economic statistical analysis. The main conclusion made by the author is that at the present time the EU uses complex and varied measures to improve their tax policy, and these measures can be divided into the three major groups: reforms of the income taxation system, innovation incentives in all sectors of economy including small and medium-sized business, and preventive measures against tax avoidance as well as reinforcement of inter-country cooperation and collaboration in this sphere.
Keywords:
R&D tax incentives, innovation, tax incentives, tax regimes, tax initiative, social and economic policy, tax reforms, tax policy, taxation system, efficiency of tax incentives
Reference:
Ageeva A.D..
Some Questions of the Co-Relation of the EU Law And Federal Republic of Germany Legislation in the Process of Regulating Taxation of Companies and Physical Entities
// Taxes and Taxation.
2015. № 12.
P. 977-987.
DOI: 10.7256/2454-065X.2015.12.67392 URL: https://en.nbpublish.com/library_read_article.php?id=67392
Abstract:
The subject of the research is the problems of approximation of legislation of the European Union (EU) member states in the sphere of direct taxation. The object of the research is the mechanisms of harmonization in the sphere of taxation of companies and physical entities, in particular, the researcher analyzes the cases of positive and negative integration of legislation within the territory of the EU. Positive integration is aimed at creating the EU common legal basis based on the rapprochement of the member states regarding particular issues of taxation policy which results in making coordinated solutions in the form of mandatory Directives and Regulations. Negative integration appears in cases when coordinated decisions of the member states are either impossible to be applied or insufficient and involves prohibitions in the form of the EU primary and secondary legal acts as well as decisions of the European Court of Justice. The main research methods used by the author are the following: comparative law and linguistic methods, analogy method as well as general scientific methods such as analysis, synthesis, induction, deduction, abstraction, formalisation and others. The scientific novelty of the research is caused by the fact that the author analyzes supra-national mechanisms of direct taxation legal regulation which have been already tried and improved by the member states. According to the author, the EU experience can be used by the Eurasian Economic Union member states. The main conclusion is that harmonization of legislation requires practical implementation of both positive and negative integration tools. Implementation of supra-national EU regulations is accompanied with linguistic and conceptual legal problems which can't be solved without introducing prohibitive measures for the member states as well as explanations of the EU authorities and interference of the European Court of Justice.
Keywords:
negative integration, positive integration, implementation, direct taxation, harmonization, european law, tax law, European Union, Germany, European Court of Justice
Reference:
Pogodina I.V., Borisova A.A..
Global Practice of Taxation of Luxury Goods
// Taxes and Taxation.
2015. № 11.
P. 901-907.
DOI: 10.7256/2454-065X.2015.11.67131 URL: https://en.nbpublish.com/library_read_article.php?id=67131
Abstract:
The object of the research is the relations arising in the process of imposing and collection of taxes. The subject under analysis is the process of taxation of so-called 'luxury goods' in various countries. In their article Pogodina and Borisova analyzes foreign experience in taxation of 'excess profits', expensive transport facilities and real assets. They also examine foreign experience in collecting 'luxury' tax and granting tax privileges. They describe the cases when 'luxury tax' is abolished and prove the usefulness of imposing luxury tax within the framework of transport tax and single tax for real assets in Russia. The methodological basis of the research involves the comparative legal method. The authors have also applied the methods of analysis and historical research. The novelty of the article is caused by the fact that the author provides a comprehensive analysis of the process of taxation of luxury goods (items) in different countries (Great Britain, Hungary, Spain, People's Republic of China, Norway and France). In conclusion the authors suggest that it would be useful to implement the mechanism of taxation of luxury items within the framework of transport tax and real estate tax.
Keywords:
real estate, tax unit, taxation system, excess profits, transport tax, tax, luxury, tax privilege, riches, mechanism of taxation
Reference:
Yanik A.A., Popova S.M..
New Tax Incentives for Innovations: Experience of Some European Countries
// Taxes and Taxation.
2015. № 11.
P. 908-919.
DOI: 10.7256/2454-065X.2015.11.67132 URL: https://en.nbpublish.com/library_read_article.php?id=67132
Abstract:
The article is devoted to the analysis of modern systems of tax incentives for research and innovation in the four European countries – the United Kingdom, the Netherlands, Germany and France. According to international rankings, all of these countries have a comparable high level of innovation development, but differ greatly in the structure and principles of public sector support for science and innovation. The authors of the article have considered current changes in tax incentive policy that were introduced in connection with the adoption by the national governments of new strategic documents in the field of innovative development. To achieve the research objectives, the authors have applied general logical methods of scientific research, comparative legal and comparative historical analysis, systems approach and the structural and functional approach. It is concluded that the policy of European countries in promoting science and innovation is mixed: along with direct state support governments also use various methods of "soft compulsion" to innovation of the economic agents through the use of various tax instruments. Currently designing efficient tax regimes in the field of innovation promotion is at the stage of "trial and error", however, this activity objectively contributes to the emergence of self-developing innovation ecosystems at the national and general European levels. Analysis of current changes in the policy of tax incentives for scientific research and innovation in the most innovative of the developed countries of Europe is of particular interest to the Russian tax theory and practice as well as management of processes of economic modernization of the country.
Keywords:
Netherlands, United Kingdom, tax policy, tax incentives, tax credit, stimulation of innovations, intellectual property, R&D, Germany, France
Reference:
Lysunets M.V..
R&D Tax Incentives in the EU Member States. Problems and Prospects
// Taxes and Taxation.
2015. № 10.
P. 810-814.
DOI: 10.7256/2454-065X.2015.10.67038 URL: https://en.nbpublish.com/library_read_article.php?id=67038
Abstract:
The subject of the present research is the economic relations arising in the process of fiscal expansion of R&D in the EU member states. The object of the research is the innovation activity performed by companies as well as measures of state policy of EU members aimed at encouraging innovation development. The author of the article analyzes the measures of tax policy oriented at creation, development and functioning of the innovation environment as well as associated tax incentives. The article is focused on the analysis of tax incentives for economic development under the conditions of the current economic recession. The research is based on the integral approach to studying the problems of R&D tax incentives in the EU states. This approach involves researches conducted in the sphere of taxation, elements of economical and financial analysis and international statistics. The main conclusion is that R&D tax incentives has a positive but insufficient influence on the growth of investments into research and development in the EU member states. The contribution made by the author to the topic is the analysis of the effectiveness of various tax incentives for the development of innovations in the EU states.
Keywords:
taxation for innovation, tax system, tax reforms, effectiveness of tax incentives, innovation economy, tax policy, R&D tax incentives, tax inventives, tax regime, innovation policy
Reference:
Palagina T.V..
Investment Tax Incentives in the Industrial Sector of the Economy in the Kyrgyz Republic
// Taxes and Taxation.
2015. № 9.
P. 710-715.
DOI: 10.7256/2454-065X.2015.9.67006 URL: https://en.nbpublish.com/library_read_article.php?id=67006
Abstract:
The subject of the present research is the tax incentives for investment activity because it is a crucial task to increase investment and innovation activities as the main factor of the economic growth. In this research Palagina analyzes the mechanisms of investment tax incentives such as tax exemptions, deductions, rebates and prolongation of a tax payment due date in order to encourage investment behaviour of economic entities. Invstment tax credicts allow to accelerate the process of developing proprietary financial resources out of internal sources as well as to foster the growth of a corporate's net cash flow. Reinvestment of these assets guarantees a timely renewal of fixed assets. The researcher also analyzes the experience of foreign states, the Kyrgyz Republic, the Russian Federatrion and the Republic of Kazakhstan in implementation of tax benefits to encourage investment activity. The main conclusion of the research is that there is a need to improve the tax law of Kyrgyzstan and involve accelerating amortization factors and investment tax credits. According to the author, these benefits should be granted to industrial establishments that invest in innovative resource saving and energy efficient equipment considering that such investments start to play an important role in the economy of Kyrgystan.
Keywords:
tax benefits, tax credits, tax incentives, investments, tax credit, accelerated amortization, bonus depreciation, depreciation policy, amortization policy, fixed assets, fiscal policy, renewal of fixed assets
Reference:
Nosova E.S..
The Impact of the Court of Justice Decisions on the Development of the European Tax Law
// Taxes and Taxation.
2015. № 9.
P. 716-724.
DOI: 10.7256/2454-065X.2015.9.67007 URL: https://en.nbpublish.com/library_read_article.php?id=67007
Abstract:
The object of the study is the degree of influence of the EU Court of Justice decisions on the establishment and development of European tax law. The subject of the research is EU tax law and court cases brought to the European Court of Justice as well as the opinion of authoritative scholars in the field of tax law. In particular, the author considers the Avoir Fiscal, Royal Bank of Scotland v Greece, Daily Mail, Marleasing SA v La Comercial International de Alimentacion cases to understand the role played by the EU Court of Justice decisions in the establishment and development of European tax law. Particular attention is paid to the concept of "judicial activism." The methodological basis for the research involves the methods of systems, logical and comparative legal analysis. The author, taking into account the opinions and criticism of authoritative international scholars on this subject, gives his opinion on the validity of claims and criticism on the theme of the Court of Justice empowerment and its judicial activism in the tax and financial spheres. The scientific and practical novelty of the research results is caused by the fact that the author analyzes the impact of the theoretical foundations of the Court of Justice case law on the establishment and development of European tax law and defines the concept of "judicial activism". According to the author, this is a rather understudied topic despite the fact that the sufficient amount of works over decisions of the European Court of Justice and tax law has been published, however, very few scientists study the impact of decisions taken by the Court of Justice on the development of EU tax law.
Keywords:
European Union, Court of Justice, rule of law interpretation, EU law principles, tax law, financial law, court practice, freedom of establishment, supremacy of law, direct effect
Reference:
Aydaeva D.Z..
Budgetary Process and Taxation Policy: Experience of the Common Law States
// Taxes and Taxation.
2015. № 8.
P. 630-637.
DOI: 10.7256/2454-065X.2015.8.66874 URL: https://en.nbpublish.com/library_read_article.php?id=66874
Abstract:
The author of the article analyzes the role of tax planning plays in the budgetary process of the countries which budget control acts influence the national taxation system in this way or another. Analysis of the mutual dependence of the tax law and the budget law in the countries of Anglo-Saxon legal system allows to understand better how the lawmaker may take into consideration the financial and economic situation in the country and introduce respective measures into the taxation and budget control acts while taxpayers may take into account the scheduled changes in the tax legislation. The methodological basis of the research involves general and specific scientific research methods (the method of comparative law and analytical, dialectic and other methods). In her article Aydaeva describes sources of the foreign tax law and studies the mechanisms of tax regulation at the macro level in the common law states. The importance of the present research is caused by the fact that the researcher studies the disclosure of financial information that can be used during budget preparation as well as how a taxpayer may use this information. The researcher also analyzes the principles of the fiscal policy in the common law states.
Keywords:
taxation, functions of taxes, sources of law, budget, taxes, common law states, budget law, comparative law, tax law, principles of law
Reference:
Ashmyanskaya Ya.S..
The Main Institutional Features of Taxation Federalism in Switzerland
// Taxes and Taxation.
2015. № 7.
P. 537-547.
DOI: 10.7256/2454-065X.2015.7.66727 URL: https://en.nbpublish.com/library_read_article.php?id=66727
Abstract:
The present article is devoted to the analysis of taxation federalism in one of the most decentralized world nations, the Swiss Confederation. Delegation of tax authorities to regional and local agencies is the basis of taxation federealism which is, however, alien to the Russian legal system. In this regard, it is especially interesting to analyze the key instruments and institutions that lie at the basis of taxation federalism in Switzerland. In particular, the researcher thoroughly studies the main four institutions, vertical separation of powers, horizontal cooperation between governments at the level of cantons and communes, financial equalization and direct democracy. The author of the article studies laws and regulations, monographs, information on official sites of competent authorities and other sources demonstrating the influence of the aforesaid instruments and institutions on the development of taxation federalism in Switzerland. The author concludes that all the described instruments and institutions contribute to the decentralization of government authority and concentration of major tax authorities at the sub-national level. At the same time, the author notes that adoption of such institutions and application of the experience of Switzerland should be combined with a comprehensive analysis of historical, geographical, political, social and economic factors.
Keywords:
taxation federalism, tax law of Switzerland, tax autonomy, decentralisation, vertical separation of powers, horizontal separation of powers, financial equalization, direct democracy, delegation of tax authorities, tax management system
Reference:
Aydaeva D.Z..
The role of Parliament in the development of the tax system in the UK
// Taxes and Taxation.
2015. № 3.
P. 253-259.
DOI: 10.7256/2454-065X.2015.3.66300 URL: https://en.nbpublish.com/library_read_article.php?id=66300
Abstract:
The article views the development of the principles of tax legislation in the UK, the reasons for regular revision of the key elements of the tax system and the historic impact of these processes on the current tax system in the UK.
The author also focuses on relations between the UK and its colonies from the point of view of introduction and voting of taxes as well as on the current tax systems in former colonies.
The article also dwells on the historically established interconnection between the budget and the tax systems in the countries where the legislature is based on the AngloSaxon juridical traditions. The methodological framework of the article comprises of both general scientific and specific scientific methods (e.g., comparative juridical, historic, analytical, dialectic and other methods). The academic novelty of the article is connected with discussion of reasons of periodic revisions of the tax legislation in the UK.
Such an approach, which is effectively practiced in a number of foreign countries, still remains almost unnoticed in Russian science. In connection with this, the article is devoted to a complex revision of the reasons of existence of such a principle in a number of countries (the UK and its former colonies) and to the influence of these mechanisms on the country and taxpayers.
The frequency of introducing amendments into the Russian Tax Code is evidence of the actuality of this issue. Thus, with a view to the current reforming of the tax system in Russia, an interest should be displayed to the regulation of taxation in other countries.
Keywords:
sources of law, budget, taxes, AngloSaxon legislation traditions, budget laws, tax laws, taxation, functions of taxes, common system law, history of taxation
Reference:
Ponomareva K.A..
European legal determinants of the national tax law
// Taxes and Taxation.
2015. № 2.
P. 157-166.
DOI: 10.7256/2454-065X.2015.2.66149 URL: https://en.nbpublish.com/library_read_article.php?id=66149
Abstract:
The research considers the following issues: theories, concepts of European tax law on direct and indirect taxation; norms of the national financial law and the European law governing direct and indirect taxation in the EU Member States; the practice of EU Court of Justice in disputes relating to the matters of taxation, tax harmonization and tax sovereignty. The work points to several important things which represent the starting point for European integration in the field of tax law, in particular: tax harmonization in direct and indirect taxes, prohibition of discrimination and restrictions of the conference, as well as the leading role of fundamental freedoms for European integration. The EU Court decisions which became paradigmatic in the European tax law are given as examples of judicial practice. The methodological basis consists of general scientific methods (dialectical materialistic, systemic, induction, deduction, analysis, synthesis), and legal research methods. At the heart of the study is a comparative legal method allowing to identify legal issues that exist in the European legislation as well as to find the best ways to solve them. The research also employs specific methods: legalistic, historical and legal. On the basis of the latest EU legislation and court practice in the EU, a comprehensive comparative legal study of tax harmonization in the field of direct and indirect taxes within the EU was carried out. The positive and negative integration is a tool used by the European Union to eliminate tax frontiers within the common market. Today’s achievements in harmonization of indirect taxes are obvious. The unification in the field of direct taxes has so far succeeded in a lesser degree, but thanks to such important directives as prohibition of discrimination of fundamental freedoms, the Court of Justice has created a number of important precedents that have become sources of the European tax law. The fact of the sovereignty of Member States significantly influences interpreting and enforcement matters in the field of direct taxes. It would be optimal to find a position within the Union in the middle between unlimited policy to reduce taxes and complete association of tax rates. It could start the harmonization of the tax base for taxation of enterprises.
Keywords:
European tax law, direct taxes, indirect taxes, tax harmonization, European Court of Justice, court practice, tax sovereignty, comparative law, European Union, Directive
Reference:
Leonova, O. A..
Legal Regulation of the Administrative Foundation (STAK) in the Netherlands
// Taxes and Taxation.
2014. № 6.
P. 614-624.
DOI: 10.7256/2454-065X.2014.6.65249 URL: https://en.nbpublish.com/library_read_article.php?id=65249
Abstract:
The subject under review of the present research article is the legal regulation of the
administrative foundation in the Netherlands. The purpose of the research article is to study different types of legal entities in the Netherlands, to consider questions related to the legal regulation
of foundations in Holland, to describe the main principles of the administrative foundation’s
performance, to study the process of issuance and redemption by the administrative foundation,
to analyze the process of taxation of the administrative foundation and to study applicability of a
Holland foundation in actual practice for the purpose of international tax planning. The author of
the article also discusses the benefits of using the administrative foundation in practice. The main
method used by the author when writing the present article was the comparative law method.
The author has also used the methods of analysis, comparison and synthesis. The scientific novelty
of the present research is in the analysis of provisions of the Dutch legislation regulating the
performance of the administrative foundation. This instrument is becoming quite popular and
therefore needs to be studied. Also worth nothing is that there are very few Russian researches
on the matter. The results of the research allow to conclude that STAK is an ideal instrument for
possessing and managing assets in case when a holder of assets needs to stay confidential. Apart
from that, the administrative foundation can be also used for the following purposes: • simplification
of joint-stock companies’ corporate management procedures; • protection against a hostile
take-over; • posthumous transfer of assets; • retention of family business; • encouragement
of employee rights; • usage of a spe cial purpose company in the process of securitization.
Keywords:
foundation, Holland, taxation, legal entity, constitutional document (charter documents), Civil Code, trust, depositary receipt, right of vote, dividends.
Reference:
Chub, D. V., Fomin, A. A..
Tax Mediation: Experience of France
// Taxes and Taxation.
2014. № 2.
P. 210-217.
DOI: 10.7256/2454-065X.2014.2.64057 URL: https://en.nbpublish.com/library_read_article.php?id=64057
Abstract:
The subject matter of the research article is the mediation as a special method of pretrial
resolution of tax disputes between taxpayers and tax authorities. The authors of the article
provide a general description of tax mediation and define its main forms and procedures common
in France. French experience in this sphere has a very important meaning for the Russian taxation
system because current changes in the Russian system of arbitration proceedings dictate the need
for creation of new institutions of pre-trial resolution and mediation can become one of such
institutions. When working on this research article, the authors used the general scientific method
of dialectic knowledge as well as logical methods (analysis, synthesis, deduction and induction),
comparative law and linguistic methods and the method of ‘live cognition’. The scientific novelty of
the article is conditioned by the fact that for the present time this research article is the first one
in Russian science to study the procedures of tax mediation in France. The authors conclude that
mediation as the way to resolve tax disputes is a good alternative to the present system of pre-trial
appeal to Russian tax authorities. Mediation proves to be efficient. It would allow to avoid a waste
of time and financial expenses which would be beneficial for both a taxpayer and the government.
Keywords:
mediation, mediator, mediation process, status of a mediator, mediation agreement, taxpayer, tax authority, tax dispute, Mediator of the Republic, mediation in France.
Reference:
Imanshapieva, M.M., Musaeva, Kh. M..
Systems of Taxation of Small Business Entities: Experience of Industrial Countries and Feasibility of Using Them in the Russian Federation
// Taxes and Taxation.
2013. № 12.
P. 906-917.
DOI: 10.7256/2454-065X.2013.12.63719 URL: https://en.nbpublish.com/library_read_article.php?id=63719
Abstract:
The present article is devoted to studying the systems of taxation of small business entities
used in the foreign states. The authors of the article describe progressive elements of tax regulation
and support of small business in industrial countries and analyze them in terms of their feasibility
for the Russian Federation economy. Special attention is paid to particular taxation schemes as
well as taxation methods of stimulating innovative activity in small business. Based on studying,
analyzing and summarizing foreign experience in taxation of small entities, the authors of the
article provide a number of scientific and practical recommendations on how to improve the system
of tax regulation and support small entrepreneurship considering the conditions and peculiarities
of Russian economy.
Keywords:
taxes and taxation, economics, small business, prospects, privileges, rates, stimulation, development, innovation, support.
Reference:
Mammadov, E. F..
Issues of Improving Tax Administration in Azerbaijan
// Taxes and Taxation.
2013. № 12.
P. 918-926.
DOI: 10.7256/2454-065X.2013.12.63720 URL: https://en.nbpublish.com/library_read_article.php?id=63720
Abstract:
The author of the present research views the problems of improvement of taxation system,
describes relations between the main elements of tax administration and analyzes the main stages
of development of tax administration in Azerbaijan as well as the actual status of tax administration
there. At the present stage tax authorities perform taxation by using operational process charts. At
this point the main goal should be the improvement of these operational processes, technological
environment and efficiency of tax administration.
Keywords:
taxes and taxation, taxation system, tax administration, one-stop shop, deposit account, tax control, e-services, proforma invoice, e-audit, tax authorities.
Reference:
Kutarba, A.Y..
Methods for evaluation of creditworthiness
of borrowers. Development perspectives
in the banking system of Abkhazia
// Taxes and Taxation.
2013. № 8.
P. 572-578.
DOI: 10.7256/2454-065X.2013.8.63088 URL: https://en.nbpublish.com/library_read_article.php?id=63088
Abstract:
The article describes the method for evaluation of creditworthiness of borrowers an development
perspectives of the Abkhazian banking system. The author provides an interpretation for the term “creditworthiness
of borrower”, and establishes the key requirements to borrowers and analysis of his creditworthiness.
The author provides a quantitative and quality evaluation procedure regarding creditworthiness
of a borrower and analysis of its stages. This evaluation may be applied to the banking system of Abkhazia.
Keywords:
banking, creditworthiness of borrower, credit history, option, swap, bank, income and spending, credit risk, futures.
Reference:
Leonova, O. A., Budylin, S. L..
Residence of Physical Entity According to
Tax Legislation in Germany and Russia
// Taxes and Taxation.
2013. № 6.
P. 405-419.
DOI: 10.7256/2454-065X.2013.6.62993 URL: https://en.nbpublish.com/library_read_article.php?id=62993
Abstract:
The article is devoted to the analysis
of the term ‘residence’ according to German
law ad compared to a similar concept
in the Russian law taking into account provisions
of international tax agreements. The
article discusses criteria of residence based
on Russian and German tax laws and provides
their comparative analysis. Based on
the study, the author of the article concludes
that in Russia the most important criterion
for defining a resident’s status is the number
of days the resident has spent in the country
while in Germany the most important criteria
is the domicile and the place of permanent
residence. However, these terms still lack a
clear and precise definition. The definitions
of the aforesaid terms are studied based on
the judicial practice. Taxation of a tax resident
is quite rough in Germany. Income tax
includes one’s profit all over the world and
gift tax and estate tax are imposed on gifted
and inherited property. Profit gained from
a foreign company controlled by a German
resident is also subject to taxation. In this
regard, a very important target of international
tax planning should be a number of
measures allowing a physical entity to avoid
becoming a German resident and paying all
associated taxes. The article describes particular
methods of international tax planning
allowing to avoid gaining a status of a
tax resident in Germany.
Keywords:
resident, physical entity, Russia, Germany, gift tax, profit tax, estate tax, international tax planning, international tax agreement, permanent residence.
Reference:
Abdurazakova, Z. N..
Evaluating Taxable Capacity in Regions
under the Conditions of Global Crisis:
Example of Uzbekistan
// Taxes and Taxation.
2013. № 6.
P. 420-432.
DOI: 10.7256/2454-065X.2013.6.62994 URL: https://en.nbpublish.com/library_read_article.php?id=62994
Abstract:
Under current conditions, budgetary
police is the main mechanism of macroeconomic
regulation. It plays a particularly
important role in achieving targets of
regional development. Under conditions of
economic liberalization and budgetary decentralization
of tax revenues are the main
source of approaching these targets. The
higher a region’s taxable capacity is, the
more opportunities there are for a region to
implement its development programs.
Keywords:
taxes and taxation, taxable capacity, Uzbekistan, Central Asia, budgetary police, macroeconomics, global crisis, financial crisis, regional development, United Nations Development Program.
Reference:
Andrishuk V.V..
Reforming the Tax Law of the Republic
of Belarus
// Taxes and Taxation.
2013. № 5.
P. 332-336.
DOI: 10.7256/2454-065X.2013.5.62929 URL: https://en.nbpublish.com/library_read_article.php?id=62929
Abstract:
A significant amount of work is
being put into the reformation of Belarusian Tax Law to improve the methods of tax
administration. This permits the national
tax system to become an efficient tool for
replenishment of the budget, and for stimulation
of business activity and growth of
economic potential of the country.
Keywords:
Taxes and taxation, taxation, reform, Republic of Belarus, optimization, expenses, administration, deductions, rates, accounting
Reference:
Ivanov, O. S..
Comparative Analysis of Tax Policy
in BRICS Countries of Special Economic Zone
// Taxes and Taxation.
2013. № 2.
P. 137-154.
DOI: 10.7256/2454-065X.2013.2.62389 URL: https://en.nbpublish.com/library_read_article.php?id=62389
Abstract:
Global financial crisis of 2008 aggravated
the main problem of the Russian Federation,
i.e. excessive dependence of Russia on oil and gas price on the global markets which poses
risks to Russian economic security. At the present
time, the most topical issue is the development
of the integral tax policy in the sphere of
foreign economic activity which would intensify
the development of competitive trades in Special
Economic Zone for the purpose of further
diversification of Russian export, attraction of
foreign investment and increase of the share of
reinvested revenues received by foreign investors
into Special Economic Zone. The purpose
of the research is to study the system of taxation
of Special Economic Zone in BRICS countries,
to define the reasons of inefficiency of SEZ in
Russia based on foreign experience, to develop
measures increasing the share of reinvested revenues
into SEZ and efficiency of scientific and
technological cooperation. The object of the research
is the present system of taxation in SEZ
of BRICS countries. The subject of the research
is the rebates and preferences provided by SEZ
constituents in BRICS countries. The results
of the study are as follows: The author summarized
the experience of formation of SEZ in
BRICS countries. Based on that experience, the
author defines the main reasons of inefficiency
of tax and customs preferences of SEZ in Russia
as well as rebates which would encourage the
development of productive, scientific and technological
cooperation and increase the share of
reinvested revenues of SEZ residents.
Keywords:
taxes and taxation, Special Economic Zone (SEZ), BRICS, Free Economic Zone (FEZ), taxation, World Trade Organization (WTO), rebates, preferences, efficiency, residents.
Reference:
Sirajudinova, S. I..
Taxpayer Information Support as a Method
of Keeping Tax Discipline
// Taxes and Taxation.
2013. № 1.
P. 68-74.
DOI: 10.7256/2454-065X.2013.1.62147 URL: https://en.nbpublish.com/library_read_article.php?id=62147
Abstract:
The main purpose of the article is to
study the influence of information services provided
by tax authorities to taxpayers on keeping
tax discipline. The article contains the results of
the research of efficiency of service programs of
taxpayers for the purpose of encouraging taxpayers
to hand in their declarations and increasing
the level of declared income. Based on the data
contained in the article, the author concludes
that uncertain tax obligations lead to reduction
in the number of tax declarations submitted by
taxpayers. Moreover, information provided by the
tax authority has a positive and important influence
on a taxpayer’s tendencies to submit declarations
and future preparation of tax reports.
The level of declared income is increased only
when the tax authority provides all the necessary
information to the taxpayers. In conclusion, the
author shows the need in a compromise between
enforcing and information support as well as in
expansion of information services and explanations
in order to improve tax administration and
increase tax discipline.
Keywords:
taxes and taxation, discipline, taxpayer, interaction, services, information, explanation, avoidance, payment, tax authorities.
Reference:
Romanova, E. V..
Judicial Doctrine as the Source/Form of Law
in the USA Tax Law
// Taxes and Taxation.
2012. № 11.
P. 52-61.
DOI: 10.7256/2454-065X.2012.11.62009 URL: https://en.nbpublish.com/library_read_article.php?id=62009
Abstract:
Source of law is the main issue in
the theory of law. Judicial practice has a
considerable influence on regulation of tax
relations. Based on the example of the USA
legal system, the author of this particular
article views such a specific source of law
as the judicial doctrine. The author gives the
definition of the judicial doctrine, explains
it and describes the difference between a
case and a judicial doctrine. The author
also analyzes the position of doctrine in the
hierarchy of tax law sources.
Keywords:
taxes and taxation, doctrine, case, courts, source, USA, hierarchy, system, practice, optimization.
Reference:
Sinitsina, M. L..
Anti-Crisis Measures in the EU:
Analysis of Modern Financial Reforms
// Taxes and Taxation.
2012. № 8.
P. 64-80.
DOI: 10.7256/2454-065X.2012.8.61624 URL: https://en.nbpublish.com/library_read_article.php?id=61624
Abstract:
The article is devoted to actual
innovations and improvements in the sphere
of taxation in the EU as a part of anti-crisis
regulation over the past years. In order to
carry out the analysis, the author suggests
the conventional division of all undertaken
measures into the three groups: measures
aimed at reinforcement of financial discipline
within the Union; changes in the EU system of
taxation and system of own resources aimed at
harmonization of taxation and reinforcement
of the EU budget; and measures aimed at
financially supporting certain member states
that especially suffered from the crisis. Based
on her research, the author concludes that all
the studied measures should be interpreted
from the point of view of their relations
with one another, and all of these measures
have the same purpose to keep the economic
unity and forces of the EU as a competitive
participant of the global market. Moreover,
the nature of these measures evidently show
that there is a certain tendency towards
centralization of tax sphere in the territory
of Europe and development of the system of
tax federalism in the EU.
Keywords:
taxes and taxation, European Union (EU), crisis, reform, financial discipline, tax, value-added tax, fund, integration, federalization.
Reference:
Romaschenko L. V..
Parafiscal Payments in France: Law and Doctrine
// Taxes and Taxation.
2012. № 4.
P. 53-66.
DOI: 10.7256/2454-065X.2012.4.59446 URL: https://en.nbpublish.com/library_read_article.php?id=59446
Abstract:
The article is devoted to the legal regulation of collecting parafi scal payments in France as well as
opinions of French scientists on this matter. The author of the article describes the three stages of regulation:
period until 1959, period of 1959 – 2003 and the modern period which started in 2004. It is noted that France still
practices mandatory payments collected not by the government or local subnational entities but legal entities of
public or private law. It is concluded that the term ‘parafi scal’ has been no longer used in legislation since 2004
due to elimination of a special legal regime of these levies establishment and collection.
Keywords:
taxes and taxation, parafi scal, France levy, tax, budget, decree, doctrine, history.
Reference:
Ponomarev, A. I., Ponomareva, A. M..
Modernization of Tax Administration in Modern Russia
// Taxes and Taxation.
2012. № 3.
P. 38-48.
DOI: 10.7256/2454-065X.2012.3.59255 URL: https://en.nbpublish.com/library_read_article.php?id=59255
Abstract:
Modernization of Russian economy requires modernization o tax administration. The authors of
the article give their own defi nition of the term ‘tax administration’, describes modernization of different
forms of tax administration (taxes, tax system, tax planning, control functions of tax services and provision
of tax security, tax policy).
Keywords:
taxes and taxation, system, modernization, potentials, administration, politics, control, taxpayer, planning, prediction.
Reference:
Mammadov, E. F..
Questions of Improvement of Tax Administration in Azerbaijan
// Taxes and Taxation.
2012. № 2.
P. 57-64.
DOI: 10.7256/2454-065X.2012.2.59202 URL: https://en.nbpublish.com/library_read_article.php?id=59202
Abstract:
In his study the author views the problems of improvement of tax system, its interactions with the main units of tax
administration and analyzes the stags of development of tax administration in Azerbaijan as well as its current state. Current
organization of tax affairs at tax authorities is performed by the means of the chart of operational processes. The main task
at this stage is to improve the current operational processes, basic trends of information and technological environment
and raise effi ciency of tax administration.
Keywords:
taxes and taxation, tax system, tax administration, single point of contact, deposit account, tax control, electronic services, electronic audit, tax authorities, proforma-invoice.
Reference:
Obukhova, Yu. V., Orlov, E. E..
Taxation of Trusts for Non-Residents in New Zealands
// Taxes and Taxation.
2012. № 2.
P. 65-69.
DOI: 10.7256/2454-065X.2012.2.59203 URL: https://en.nbpublish.com/library_read_article.php?id=59203
Abstract:
New Zealand is now becoming very popular for immigrants, investments and offshore companies and business. The
authors of this particular article makes an attempt to describe the tax system of this country and to unmask its status of a
‘tax paradise’ as well as to mark some peculiarities of its taxation which are so favored by foreign investors.
Keywords:
and taxation, taxation, non-resident, New Zealand trust, foreign, settler, benefi ciary, trusts, New Zealand.
Reference:
Lituev, E. V..
Procedure for Protection of Taxpayers’ Rights in the Canton of Geneva of the Swiss
Confederation
// Taxes and Taxation.
2011. № 11.
P. 41-54.
DOI: 10.7256/2454-065X.2011.11.58980 URL: https://en.nbpublish.com/library_read_article.php?id=58980
Abstract:
The current Russian tax legislation is exposed to often and signifi cant changes which often has a negative
impact on a taxpayer. Consequently, one of the spheres which needs a special attention of a government in the
framework of establishment and implementation of effective tax regulation is ensuring a constitutional opportunity
of protection of rights and legal interests of a taxpayer.
The author of the article analyzes the experience of Switzerland as the most famous and effective state in regulation
of public fi nances. This experience can help Russia to develop its legislation in the sphere of protection
of taxpayers’ rights. Consequently, it can be very necessary for Russian legal science and practice to study the
experience of Switzerland in the sphere of protection of taxpayers’ rights. The author of the article pays special
attention at one of the forms of math statistical analysis of texts as well as quantative method of analysis and
related method of the content analysis. This method allows the author to defi ne the most considerable features of
protection of taxpayers’ rights in Switzerland as a unifi ed and inseparable system of relations between a citizen
and state institution.
Keywords:
taxpayer, Switzerland, canton of Geneva, protection of rights, quantative method of research, foreign experience, tax authority, procedure peculiarity, tax secret, criminal responsibility, taxation, reform.
Reference:
Musaeva, H. M., Imanshapieva, M. M..
Systems of Taxation of Small Business Entities: Experience of Industrial Countries and Possibilities of Applying it under the Russian Federation conditions
// Taxes and Taxation.
2011. № 8.
P. 19-26.
DOI: 10.7256/2454-065X.2011.8.58718 URL: https://en.nbpublish.com/library_read_article.php?id=58718
Abstract:
This article is devoted to the systems of taxation of small business entities which are used in foreign practice. The author of the article describes the progressive elements of tax regulation and support of small business in industrial countries’ economies with the view of applying them to Russian economy. Special attention is paid at describing special regimes of taxation as well as tax methods of stimulating innovation activities of small business entities.
Based on the study, analysis and summary of foreign experience in taxation of small business entities, the author of the article gives scientific and practical recommendations on improvement of the tax regulation system and support of small businesses in Russia.
Keywords:
tax, economy, regime, business, privilege, rate, innovation, support, stimulation, perspectives.
Reference:
Sukhanova, E. V..
Structure of Tax Space in Portugal
// Taxes and Taxation.
2011. № 4.
DOI: 10.7256/2454-065X.2011.4.58242 URL: https://en.nbpublish.com/library_read_article.php?id=58242
Abstract:
The author analyzes peculiarities of organization of tax space in Portugal from the point of view of tax principles developed by the Portugal tax doctrine. She successively views the ways of interaction between the national tax system and tax subsystems of autonomous regions and autarchies.
Keywords:
tax, Portugal, autarchy, Madeira, law, autonomy, region, principle, budget, benefits.
Reference:
Dubovik, S. V..
Analysis of Global Experience on Taxation of Foreign Controlled Companies
// Taxes and Taxation.
2010. № 11.
DOI: 10.7256/2454-065X.2010.11.57789 URL: https://en.nbpublish.com/library_read_article.php?id=57789
Abstract:
The article considers the issues of using the term ‘foreign controlled company’ in national tax legislation of various countries. This term stands for a company controlled by a resident. Existing regulatory restrictions are imposed not only for the purpose of taxation of those companies’ incomes but also for prevention from accumulation of profits in offshore zones.
Keywords:
tax, rules, control, profit, offshore, capital, USA, Great Britain, Kazakhstan, Russia.
Reference:
Sorokina, V.A..
Tax on profit of organizations in Russia and in the foreign states
// Taxes and Taxation.
2010. № 10.
DOI: 10.7256/2454-065X.2010.10.57786 URL: https://en.nbpublish.com/library_read_article.php?id=57786
Abstract:
The article is devoted to studying of the key provisions of legislation on taxation of profits in Russia and in the foreign states. The author analyzes the key differences of various systems of collecting such tax. The author then offers possible ways to improve existing legislation on taxes in the Russian Federation based on the experience of foreign states.
Keywords:
tax, income, profit, budget, rate, loss, period, object, base.
Reference:
Kalakov, R. N..
Practice of granting tax exemptions in the foreign states
// Taxes and Taxation.
2010. № 9.
DOI: 10.7256/2454-065X.2010.9.57619 URL: https://en.nbpublish.com/library_read_article.php?id=57619
Abstract:
The article presents an analysis of the system of tax deductions and tax credits in the foreign states. The fundamental difference of the foreign practice of tax credits for physical persons is their direct application to the tax rate (amount of tax paid based on someone’s income) which allows, in some cases, reduction of tax liabilities down to negative, i.e. allows a taxpayer to receive non-taxable income from the government. The author underlines that there is a need in improvement of the Russian legislation on taxes and levies, especially the part of tax legislation regulating tax exemptions and other preferences for taxpayers.
Keywords:
tax, exemption, tax credit, tax deduction, tax rate, income, preference, base, legislation, calculation
Reference:
Shepenko, R. A..
Tax Regulation of the Tax Economizing Credit
// Taxes and Taxation.
2010. № 8.
DOI: 10.7256/2454-065X.2010.8.57616 URL: https://en.nbpublish.com/library_read_article.php?id=57616
Abstract:
It is generally accepted that investments into manufacturing are very beneficial for economic growth and national wealth. As a result, state institutions often compete with one another for foreign investments. Tax incentives are one of the ways to hold such a competition by a state institution. At the same time, state institutions offering tax privileges to investors want to maximize potential benefits of these concessions for their investors. This task is solved by applying provisions of tax agreements on tax economizing credit.
Keywords:
tax, right, privileges, investments, credit, dividends, percent, royalties, reservations, fictions
Reference:
Mitrofanova, I. A., Zakharov, A. A..
Tax Registration and Accounting at a Modern Enterprise: Problems and Solutions
// Taxes and Taxation.
2010. № 4.
DOI: 10.7256/2454-065X.2010.4.57311 URL: https://en.nbpublish.com/library_read_article.php?id=57311
Abstract:
The article contains the main provisions of existing differences of accounting and tax registration at a modern enterprise. The authors described the stages of formation of the system of tax registration and the tendency of tax registration and accounting to become independent spheres. The authors also discussed possible consequences of regulation of the national registration systems and recommended the main principals of its improvement. The authors suggested concrete measures and actions towards realization of the provisions described in the article, in particular, concerning registration of the main assets and expenses of an enterprise.
Keywords:
tax, accounting, report, income, expenses, profit, enterprise, Codex, law, calculation.
Reference:
Borisov, A. M..
‘Tax System’, ‘System of Taxation’ or ‘System of Taxes and Levies’?
// Taxes and Taxation.
2010. № 3.
DOI: 10.7256/2454-065X.2010.3.57293 URL: https://en.nbpublish.com/library_read_article.php?id=57293
Abstract:
Both Russian and foreign scientists are still quite uncertain about the tax terminology. There is an on-going discussion around the terms ‘tax system’, ‘system of taxation’ and ‘system of taxes and levies’ which shows the variety of methodological approaches to these questions. The article considers the results of the scientific discussion of tax terminology and suggests that the theory of law has much potential for forming the unified system of terms. The author assumes that Russian financial science borrowed the term ‘tax system’ from the German financial terminology. According to the author, such a variety of interpretations is due to the problem of reflection of their economic, organizational and legal meaning and delimitation of tax relations from administrative, criminal and civil law relations.
Keywords:
tax, levy, system, term, science, Code, law, concept, discussion, theory.
Reference:
Chepel, S. V., Babaev, S. Ya..
Assessment of Taxable Capacity of Regions during the Global Crisis: Case of Uzbekistan
// Taxes and Taxation.
2010. № 2.
DOI: 10.7256/2454-065X.2010.2.57155 URL: https://en.nbpublish.com/library_read_article.php?id=57155
Abstract:
The article summarizes the results of assessment and prognosis of the taxable capacity in the Republic of Uzbekistan. The authors also described how the factors of exterior instability influence the taxable capacity of the region.
Keywords:
tax, Uzbekistan, potential, region, crisis, administration.
Reference:
Borisov, A. M..
Evolution and Problems of Basic Terminology in the Sphere of Taxation
// Taxes and Taxation.
2010. № 2.
DOI: 10.7256/2454-065X.2010.2.57156 URL: https://en.nbpublish.com/library_read_article.php?id=57156
Abstract:
Basic terminology of taxation and tax law is rather complicated and has certain problems which has a negative impact on development of scientific views in this sphere, on the quality of tax legislation and on the process of teaching taxation. The author underlined the necessity to form the system of general terms which would be similar for all taxation and tax legislation sectors. In particular, it is necessary to define exactly what ‘tax system’, ‘taxation system’ and ‘system of taxes and levies’ mean.
Keywords:
tax, terminology, interpretation, system, term, levy, obligation, law, legal relations.
Reference:
Tyutyuryukov N.N., Tyutyuryukov V.N..
Kazakhstan - nalogovaya laboratoriya EvrAzES
// Taxes and Taxation.
2010. № 1.
DOI: 10.7256/2454-065X.2010.1.57100 URL: https://en.nbpublish.com/library_read_article.php?id=57100
Keywords:
nalog, Kazakhstan, NDS, dokhod, NDS, nedra, politika, administrirovanie, imushchestvo
Reference:
Korf, D. V..
Taxation in the Sphere of Education: experience of the USA
// Taxes and Taxation.
2009. № 12.
DOI: 10.7256/2454-065X.2009.12.57094 URL: https://en.nbpublish.com/library_read_article.php?id=57094
Abstract:
Taxation of education activities mainly evolves around the idea of education being a social benefit influencing the competitive ability and economic security not only of a country but also of a society in general. Preferential tax treatment of education institutions and participants of the educational process in the USA is an additional way of the governmental support which is aimed at economically active part of population in the first place. Taxation benefits vary in different components of the USA educational system. In the sphere of general education taxation plays an important role because it is the main source of finances supporting the system of free general education in every state.
Keywords:
taxation, education, USA, deduction, benefit, scholarship, grant, discount, state.
Reference:
Linovitsky, Yu. A..
Experience of Tax Control in Foreign Countries
// Taxes and Taxation.
2009. № 11.
DOI: 10.7256/2454-065X.2009.11.57044 URL: https://en.nbpublish.com/library_read_article.php?id=57044
Abstract:
The article contains a review of the modern international practice of realization of tax control. Within this topic the author studied the most known and effective tools of tax control including: the methods of preliminary tax regulation through the Institute of Tax Agreement, tax conception making and implementation, cooperation between the government authorities as well as between private bodies in the sphere of information exchange.
The results of this complex study of foreign forms and methods of tax control can be used for improvement of the system of tax control in the Russian Federation.
Keywords:
tax, levy, control, conception, regulation, agreement, cooperation, information, exchange, administration.
Reference:
Semyonov, A. S..
Foreign Experience of Cooperation between Law-Enforcement Agencies and Fiscal Services: Analysis of Information Resources as a Way to Struggle against Tax Crime and Violations
// Taxes and Taxation.
2009. № 11.
DOI: 10.7256/2454-065X.2009.11.57045 URL: https://en.nbpublish.com/library_read_article.php?id=57045
Abstract:
The author studied foreign experience of cooperation between the law-enforcement agencies and fiscal services as a way to struggle with tax violations and crime.
Keywords:
tax, Federal Tax Service, Ministry of Finances, Ministry of Internal Affairs, cooperation, information, violations of law, crime, Federal Bureau of Investigation.
Reference:
.
Uplata nalogov v 2009 godu: obshchemirovaya kartina
// Taxes and Taxation.
2009. № 10.
DOI: 10.7256/2454-065X.2009.10.57037 URL: https://en.nbpublish.com/library_read_article.php?id=57037
Keywords:
nalog, Vsemirnyi bank, PricewaterhouseCoopers, stavka, otchet, indikator, NDS, korporatsii, vznos.
Reference:
Sbezhnev A.A..
Nekotorye pravovye aspekty vozniknoveniya prava na nalogovye vychety po NDFL
// Taxes and Taxation.
2009. № 10.
DOI: 10.7256/2454-065X.2009.10.57038 URL: https://en.nbpublish.com/library_read_article.php?id=57038
Keywords:
nalog, NDFL, grazhdanin, kodeks, vychet, pravo, dokhod
Reference:
Pyanova, M.V..
Foreign experience of tax stimulation of agricultural sector of economics
// Taxes and Taxation.
2009. № 8.
DOI: 10.7256/2454-065X.2009.8.56850 URL: https://en.nbpublish.com/library_read_article.php?id=56850
Abstract:
This analytical review includes analysis of most organization aspects of taxation in agriculture of foreign states. The author evaluates foreign experience from the position of its possible application in Russian practice.
Keywords: stimulation, tax, agricultural, economics, agriculture, preference, corporate, income, land.
Keywords:
stimulirovanie, nalog, agrarnyi, ekonomika, korporativnyi, podokhodnyi
Reference:
Doncheva, E. V..
Issues of Appeal of Tax Decisions in Bulgaria
// Taxes and Taxation.
2009. № 7.
DOI: 10.7256/2454-065X.2009.7.56824 URL: https://en.nbpublish.com/library_read_article.php?id=56824
Abstract:
The author described the problem of appeal of tax decisions according to the order prescribed by the Taxation Code of Practice of the Republic of Bulgaria.
Reference:
Androschuk, V.V..
Issues of improvement of tax legislation and taxation in the Republic of Belarus
// Taxes and Taxation.
2009. № 5.
DOI: 10.7256/2454-065X.2009.5.56670 URL: https://en.nbpublish.com/library_read_article.php?id=56670
Abstract:
The modern amendments in the tax legislation in the Republic of Belarus, which are the subject of this article, are aimed to make the tax system more efficient from the position of the state bodies, and to make it more fit for the needs of taxpayers, to cut the spending of both the state budget and the other subjects, when implementing tax legislation. Keywords: tax, Belarus, Code, law, efficiency,
administration, costs, budget, good faith, declaration.
Keywords:
nalog, kodeks, zakon, administrirovanie, raskhody, byudzhet, deklarirovanie
Reference:
.
Payment of taxes in 2009: global picture
// Taxes and Taxation.
2009. № 5.
DOI: 10.7256/2454-065X.2009.5.56671 URL: https://en.nbpublish.com/library_read_article.php?id=56671
Abstract:
On November 10, 2008 the World Bank, the IFC and the PricewaterhouseCoopers presented the third annual study “Paying Taxes 2009”. In this article the publication, which is started in the February issue of this journal is continued. The translation is kindly provided by the expert of the Analytic Group “Foros” Natalya Dorokhova. Keywords: PricewaterhouseCoopers, tax, World
Bank, rate, report, profit, indicator, VAT, corporation,
payment.
Reference:
..
Paying Taxes - 2009: the global picture
// Taxes and Taxation.
2009. № 2.
DOI: 10.7256/2454-065X.2009.2.56264 URL: https://en.nbpublish.com/library_read_article.php?id=56264
Abstract:
On November 10, 2008 the World Bank, the IFC and PricewaterhouseCoopers presented their third annual study Paying Taxes 2009). With the kind permission of the Pricewaterhouse Coopers the translation is provided by the expert of the analytical group «Foros» Natalya Dorokhova. Keywords: tax, World Bank, PricewaterhouseCoopers, tax
rate, tax calculation, income.
Reference:
..
Solidary tax on wealth in France
// Taxes and Taxation.
2009. № 1.
DOI: 10.7256/2454-065X.2009.1.56183 URL: https://en.nbpublish.com/library_read_article.php?id=56183
Abstract:
The solidary tax on wealth, or the wealth tax is an annual tax, which is applied in France to the physical persons, if their wealth is greater than a certain legislatively set level. The article includes detailed characteristics of normative regulation of this tax Keywords: solidary tax on income, SNS, ISF, tax on
wealth, France, property, Code General des Impots
Keywords:
solidarnyi nalog na sostoyanie, SNS, ISF, nalog na bogatstvo, Frantsiya, Code General des Impots, imushchestvo
Reference:
..
Review of the risk management
system at the Norwegian tax body
// Taxes and Taxation.
2008. № 12.
DOI: 10.7256/2454-065X.2008.12.56116 URL: https://en.nbpublish.com/library_read_article.php?id=56116
Abstract:
The goal of publication is to review the experience of goal-oriented management at the Norwegian tax body. The projects of risk management related to tax obligations are supported by the Ministry of Finances of Norway. Taking into account the experience of the foreign states, the Federal Tax Service of Russia implements the project “Diana”, which calls for automatic control and diagnostic functions for claiming late payments (sending of requests for payment).
Reference:
..
On tax systems in Ireland and Sweden
// Taxes and Taxation.
2008. № 12.
DOI: 10.7256/2454-065X.2008.12.56117 URL: https://en.nbpublish.com/library_read_article.php?id=56117
Abstract:
The common feature of the tax systems of Ireland and Sweden is that both of them ensure high economical characteristics and high level of well-being of the people. At the same time, the approaches are totally different: clearly set system of tax rates in Ireland, and effective means of tax administration and control in Sweden.
Reference:
..
International experience of regulation, control and taxation of the alcohol market.
// Taxes and Taxation.
2008. № 9.
DOI: 10.7256/2454-065X.2008.9.55965 URL: https://en.nbpublish.com/library_read_article.php?id=55965
Reference:
..
The perspectives of introduction
of risk analysis in the system
of tax control in Uzbekistan
// Taxes and Taxation.
2008. № 8.
DOI: 10.7256/2454-065X.2008.8.55912 URL: https://en.nbpublish.com/library_read_article.php?id=55912
Reference:
..
Modern state of tax administration bodies in the Great Britain
// Taxes and Taxation.
2008. № 7.
DOI: 10.7256/2454-065X.2008.7.55903 URL: https://en.nbpublish.com/library_read_article.php?id=55903
Reference:
..
Horizontal monitoring: changes in the system of tax control over the largest taxpayers in the Netherlands
// Taxes and Taxation.
2008. № 6.
DOI: 10.7256/2454-065X.2008.6.55859 URL: https://en.nbpublish.com/library_read_article.php?id=55859
Reference:
..
Universal tendencies of modern development of national tax systems
// Taxes and Taxation.
2008. № 4.
DOI: 10.7256/2454-065X.2008.4.55753 URL: https://en.nbpublish.com/library_read_article.php?id=55753
Reference:
..
Osobennosti formirovaniya nalogovo-pravovogo statusa rossiiskikh organizatsii, osushchestvlyayushchikh vneshneekonomicheskuyu deyatel'nost' na territorii stran s postsotsialisticheskoi ekonomikoi (na primere Sotsialisticheskoi Respubliki V'etnam)
// Taxes and Taxation.
2008. № 2.
DOI: 10.7256/2454-065X.2008.2.55681 URL: https://en.nbpublish.com/library_read_article.php?id=55681
Reference:
..
Tax amnesty as an institution of the economical policy of the state: foreign experience
// Taxes and Taxation.
2008. № 1.
DOI: 10.7256/2454-065X.2008.1.55666 URL: https://en.nbpublish.com/library_read_article.php?id=55666
Reference:
..
Organizatsiya deyatel'nosti sborshchikov nalogov v Kitaiskoi Narodnoi Respublike
// Taxes and Taxation.
2007. № 6.
DOI: 10.7256/2454-065X.2007.6.55515 URL: https://en.nbpublish.com/library_read_article.php?id=55515
Eng
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