Reference:
Orobinskaia I.V., Pil'tsina M.V., Semenova K.E..
Conceptual foundations for determining the tax burden in Russia: genesis and modern paradigms
// Taxes and Taxation.
2025. № 1.
P. 64-74.
DOI: 10.7256/2454-065X.2025.1.72454 EDN: AFGQDE URL: https://en.nbpublish.com/library_read_article.php?id=72454
Abstract:
Currently, there is an established methodology for calculating the tax burden, but despite this, organizations have the right to choose the most appropriate and convenient method of calculation for them. Based on this, we can say that any business entity can determine its own method of calculating tax liabilities, focusing on its own characteristics, as well as taking into account the goals and objectives of the business. The diversity in the calculation methods of this category may be due to differences in the type of activity, the scale of the enterprise, financial potential and other factors affecting the total amount of tax payments. The subject of the study is the economic relations arising in the process of calculating the tax burden by various business entities. The object of the study is the economic structures of the Russian Federation. The theoretical and methodological basis of the research was the fundamental concepts presented in the works of domestic and foreign scientists, legislative and regulatory acts of state authorities, federal laws, materials of scientific and practical conferences concerning taxation issues. Abstract-logical, monographic, statistical-economic and other methods of economic research are used in the work. Thus, in the course of the study, we found that there are a diverse number of methodologies for calculating the tax burden, which are chosen by the organizations themselves, based on their own characteristics, since the Tax Code of the Russian Federation does not provide for legally established methods. Nevertheless, in our opinion, the preferred method of calculating the tax burden by taxpayers is to use the method proposed by the Ministry of Finance of the Russian Federation, which reflects the ratio of the amount of taxes paid to the revenue of the organization, which will identify the negative sides and prevent the occurrence of an on-site tax audit. To improve the methodology for calculating the tax burden, it is advisable to recommend the use of an integrated approach that will take into account absolutely all mandatory payments and contributions paid by business entities, as well as the interests of various user groups.
Keywords:
The paradigm, tax base, A. Smith, genesis, calculation method, taxes, Federal Tax Service, tax policy, budget, Tax burden
Reference:
Potapenko S.V., Savchenko M.S., Cheshin A.V., Goncharov V.V..
On the expediency of creating public councils at the tax inspections of the grassroots level
// Taxes and Taxation.
2024. № 6.
P. 112-121.
DOI: 10.7256/2454-065X.2024.6.72847 EDN: LHKBOK URL: https://en.nbpublish.com/library_read_article.php?id=72847
Abstract:
This article is devoted to the analysis of the need and possibility of creating public councils at the tax inspections of the Federal Tax Service of Russia (hereinafter also referred to as the Federal Tax Service of Russia) at the grassroots level (in particular, for district, urban, inter–district inspections). The current legislation on public control, in particular, Federal Law No. 212-FZ dated July 21, 2014 "On the Basics of Public Control in the Russian Federation" provided for the possibility of creating public councils under federal executive authorities. Today, such councils exist under the Federal Tax Service of Russia and its territorial divisions in the Russian regions. The authors substantiate the insufficiency of this category of subjects of public control under the Federal Tax Service of Russia and territorial divisions at the regional level, since a significant part of on-site and desk inspections of taxpayers in the country are carried out by low-level inspections. The article uses a number of scientific research methods, in particular: formal-logical; historical-legal; comparative-legal; statistical; sociological; method of analyzing specific legal situations. The paper formalizes and analyzes the main problems that complicate the processes of formation and creation of public councils under the inspections of the Federal Tax Service of Russia at the grassroots level, among which are: the absence in the legislation on public control of a direct indication of the possibility of creating public councils under the territorial divisions of federal executive authorities; the controversial nature of the mechanism for the formation of public councils under the Federal Tax Service of Russia and its territorial divisions; lack of consolidation in tax legislation and local acts of the Federal Tax Service of the need and possibility of creating such public councils at the inspectorate of the Federal Tax Service of Russia at the grassroots level; lack of elaboration in the scientific legal doctrine of specific forms, methods and types of public control measures for these subjects; their weak powers; weak use of modern digital technologies; the dependence of these entities on the Federal Tax Service of Russia in terms of material, technical, property, and organizational base. The article develops a system of measures to resolve these problems.
Keywords:
prevention, tax audits, tax inspections, Federal Tax Service, Russian Federation, democracy, public control, warning, corruption, crimes
Reference:
Goncharov V.V., Malinovskii O.N., Petrenko E.G..
The boundaries of public financial control in the Russian Federation: towards the formulation of the problem
// Taxes and Taxation.
2024. № 4.
P. 50-63.
DOI: 10.7256/2454-065X.2024.4.71201 EDN: XSNDUJ URL: https://en.nbpublish.com/library_read_article.php?id=71201
Abstract:
The article is devoted to the analysis of the problems of defining the boundaries of public financial control in the Russian Federation. The relevance of the work is due to the need to resolve the research problem of determining the optimal limits for the implementation of public control in relation to such an important branch of public administration as the financial activities of public authorities, local governments, as well as other objects of public control endowed by legislation with the right to exercise certain public powers. The authors investigate the risks associated with insufficient and superficial implementation of public control in this area, as well as with the excessive influence of subjects of public control on the activities of the above-mentioned objects. The main problems preventing the definition of the boundaries of public financial control are formalized and analyzed: the disregard of this institution by the Constitution of the country; the lack of its detail in financial legislation; the lack of consolidation of the system of public control, as well as the concept of "financial public control" in the legislation on public control; the lack of development of the concept and limits of the boundaries of public financial control in scientific legal doctrine weak use of foreign experience and modern digital technologies in this field. The article uses a number of scientific research methods: formal-logical; comparative-legal; historical-legal; statistical; sociological; financial analysis; method of analyzing specific legal situations. In this work, ways to solve the above-mentioned problems related to the definition of the boundaries of public financial control are developed and justified, including by: incorporating the institute of public control into the Constitution of the Russian Federation, and the concepts of "public control system", "public financial control" into current legislation with the definition of the boundaries of its implementation; implementation of a system of measures to to stimulate these scientific and theoretical developments in the domestic scientific legal doctrine of public control, dedicated to defining the boundaries of public financial control; the adoption by the Government of the Russian Federation with the assistance of the Public Chamber of the Russian Federation of a number of federal programs dedicated to the development of the institute of public financial control (taking into account positive foreign experience, as well as modern digital technologies and artificial intelligence technologies).
Keywords:
subjects, state control, borders, democracy, problem, Russian Federation, financial control, public control, optimization, principles
Reference:
Palamarchuk O.O..
Analysis of the practical implementation of the mechanism of unaccountable form of VAT calculation
// Taxes and Taxation.
2024. № 2.
P. 1-20.
DOI: 10.7256/2454-065X.2024.2.69968 EDN: JRRVUG URL: https://en.nbpublish.com/library_read_article.php?id=69968
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Abstract:
In the author's scientific article "The need and prerequisites for conducting an unaccountable form of VAT calculation", potential opportunities for the practical application of a new concept of VAT calculation, the essence of which is to simplify the calculation procedure, consisting in the abolition of a number of requirements, rules and procedures. The tax authorities will only issue electronic invoices, according to which the authorities will calculate the tax automatically. The new concept will entail a change in the procedure for calculating tax and its administration, which may lead to incorrect calculation of tax and may cause an increase in shortfall in state revenues, which requires a preliminary calculation of such losses. Since there are many rules and benefits, losses can be obtained from each such factor, which requires an analysis of state revenues for each article. The purpose of this work is to identify VAT transactions with the maximum risk of incorrect calculation of VAT by the tax authority on the invoice. The main conclusion in this work is the presence of risks of incorrect filling of the taxpayer's invoice and calculation of tax by the tax authority at the level of 30%, which is explained by the fact that about 70% of invoices do not contain features and subtleties, but are compiled as a general rule in the form of applying a tax rate of 20% to each sale according to the corresponding the invoice. However, these risks can be minimized by minor revision of the invoice without significant addition of new details, since each additional detail entails the risk of incorrect filling in, which increases the likelihood of erroneous registration of the document.
Keywords:
tax benefits, VAT exemption, taxable transactions, tax recovery, tax deductions, tax base, tax return, tax amount, tax, VAT
Reference:
Shamaev S.A..
Turnover tax, sales tax and value added tax as different approaches to the application of universal excise tax
// Taxes and Taxation.
2024. № 2.
P. 21-32.
DOI: 10.7256/2454-065X.2024.2.70388 EDN: HBYPAR URL: https://en.nbpublish.com/library_read_article.php?id=70388
Abstract:
At the moment, it is possible to note the imperfection of the current fiscal system of the Russian Federation and its weak ability to implement its key functions. In order to identify growth points for the Russian tax system, it is necessary to evaluate the effectiveness of existing tax relations in the field of indirect taxation. To achieve this goal, it is necessary to carry out a comprehensive retrospective analysis of the use of various forms of universal excise, a comparative analysis of the theory and practice of using such forms. The subject of the work is turnover tax, sales tax and value added tax as different approaches to the application of universal excise tax; the purpose of the work is to explore the use of universal excise tax in evolutionary development, both in the Russian Federation and in the USSR. The main research method was a retrospective analysis, and research methods such as synthesis, comparison and forecasting were also used. The novelty of the work lies in the fact that, from the point of view of trends in the use of turnover tax, sales tax and value added tax in the Russian Federation, actual problems of the country's tax system were identified, as well as prospects for improving the tax system of the Russian Federation in terms of the application of universal excise tax. The result of the work was the identification of the strengths and weaknesses of these taxes. The scope of the work is the fiscal system of Russia. The main conclusions are to assess the relationship between the level of economic development and the applicable tax, as well as the forms and mechanisms of using universal excise tax in the tax system of the Russian Federation in the coming years. Based on the results of the work, it was concluded that, choosing between value added tax and sales tax as an alternative, most civilized countries prefer the former, which indicates its greater viability and compliance with the economic and social needs of the state.
Keywords:
retrospective analysis, universal excise tax, the country's economy, tax system improvement, tax reform, tax system, value added tax, Russian Federation, sales tax, turnover tax
Reference:
Mitin D.A., Gerasimova A.E..
The concept and essence of mobilization elements of tax policy
// Taxes and Taxation.
2024. № 2.
P. 55-70.
DOI: 10.7256/2454-065X.2024.2.70251 EDN: ZMDLNG URL: https://en.nbpublish.com/library_read_article.php?id=70251
Abstract:
An important role in the transformation of the economy of the Russian Federation is played by tax policy, which has a significant impact on the market for goods, services, capital and labor. In this connection, the article analyzes the theoretical aspects of the formation of the state tax policy under the mobilization model of economic development. The subject of the study is tax policy as a tool for overcoming the economic crisis. The purpose of the study is to formulate principles for implementing tax policy in a mobilization economy, highlight its main elements and analyze their features. The methodology of the work is based on general logical and historical-legal methods of scientific research, which allows, taking into account historical experience, to propose a theoretical basis for modern tax policy in the conditions of a mobilization economy. The article provides a definition of the concept of tax policy in a mobilization economy. Based on the works of Russian scientists in the field of mobilization economics, the features of mobilization economics are highlighted for the purposes of forming tax policy. The study analyzes the historical experience of the Soviet Union in the period 1941-1945, on the basis of which the fundamental principles of tax policy in a mobilization economy are formulated. The article also develops a modern tax mechanism toolkit and describes its features. In addition, a comparison is made of tax regulation instruments for various models of economic development of economic macrosystems. An important part of the study is the structured and justified mobilization elements of tax policy. The solutions proposed in the study can be used in the practical implementation of tax policy in a mobilization economy.
Keywords:
mobilization economics, taxation, tax incentives, tax benefits, tax administration, taxes, tax regulation, tax strategy, tax base, Tax policy
Reference:
Palamarchuk O.O..
The need and prerequisites for conducting an unaccountable form of VAT calculation
// Taxes and Taxation.
2024. № 1.
P. 1-14.
DOI: 10.7256/2454-065X.2024.1.69679 EDN: HYGWTM URL: https://en.nbpublish.com/library_read_article.php?id=69679
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Abstract:
The article discusses the prerequisites for the creation of a new concept of VAT calculation based on the transfer of the function of calculating VAT to tax authorities through invoices, with the simultaneous cancellation of tax reporting on this tax. This concept implies that sellers issue invoices in electronic form through an electronic document management operator, who will transfer them to the tax authorities for their calculation of tax and billing to the taxpayer for payment. This approach will eliminate the need for businesses to comply with frequently changing tax laws and reduce the risks of tax evasion. The topic of the article is relevant because the current concept of the procedure for calculating and declaring taxes was introduced in the last century and is aimed at self-calculation of taxes by the taxpayer with subsequent preparation and filing of tax returns. However, modern conditions raise the issue of effective tax calculation in a new way and allows shifting these functions to fiscal authorities. The purpose of the study is to determine the readiness of the current situation for the introduction of a new concept of VAT calculation, the subject is the current VAT calculation mechanism. This work has practical significance, which consists in the potential introduction of a new concept of tax calculation. Before considering the issue outlined in this article, it is necessary to understand the conceptual apparatus, however, the study of tax terms does not relate to the topic of this work, which is why it will not be given. Therefore, for the purposes of this article, the calculation and procedure for calculating taxes means a set of actions of a taxpayer (or a tax authority in the case of transfer of such a function to it) to determine the amount of tax due to the budget.
Keywords:
tax return, invoice, Background, effectiveness, business, declaration, calculation of tax, automation, VAT, tax
Reference:
Poylov N.A..
Fiscal policy and economic growth in the short and long run: a literature review
// Taxes and Taxation.
2023. № 6.
P. 30-50.
DOI: 10.7256/2454-065X.2023.6.69281 EDN: BRMZTS URL: https://en.nbpublish.com/library_read_article.php?id=69281
Abstract:
The purpose of this paper is to establish the main channels of fiscal policy impact on economic growth and to identify problems or missing aspects in the analysis. The paper summarizes the impact of fiscal policy on economic growth in the long-run and short-run on the basis of extensive (82 sources) literature analysis. The paper analyzes the results of theoretical and empirical studies. The paper pays attention to the comparison of empirical results for poor and rich countries, as the optimal fiscal policy may differ significantly from country to country. On the theoretical side, the paper mainly focuses on endogenous growth models, but also touches on overlapping generations and Solow models. Special attention is paid to the estimation of fiscal multipliers. Through a broad view, the paper touches upon the main instruments of fiscal policy and their impact on economic growth both in the short run and in the long run. The author's contribution is in overview of a wide body of literature on fiscal policy, which helps to identify the main problems in analyzing the impact of fiscal policy. Fiscal policy can have short- and long-term effects on economic growth through changing the incentives of economic agents, through reducing transaction costs between them, and through influencing expectations. However, the main body of empirical literature examines the impact of fiscal policy on economic growth in developed countries. This poses a challenge for fiscal policy in developing countries, as recommendations derived from the experience of developed countries are often suboptimal for developing countries. The article also points out the significant problems associated with empirical analysis of the performance of fiscal policy even in developed countries.
Keywords:
fiscal policy cycles, fiscal multipliers, government size, government debt, taxes, government spending, economic growth, fiscal policy, fiscal policy restrictions, consolidation
Reference:
Goncharov V.V..
On the problems and prospects of interaction of subjects of public control with tax authorities
// Taxes and Taxation.
2023. № 6.
P. 51-59.
DOI: 10.7256/2454-065X.2023.6.69359 EDN: BSDNOW URL: https://en.nbpublish.com/library_read_article.php?id=69359
Abstract:
This article is devoted to the analysis of modern problems and prospects of interaction of subjects of public control with tax authorities in the Russian Federation. The paper substantiates the importance of such interaction both in order to develop the institution of public control and in terms of optimizing the work of tax authorities in Russia. The author classifies the forms of interaction of subjects of public control with tax authorities in the Russian Federation, highlighting their interaction: a) as a subject and object of public control; b) as a body of state control (supervision) and a subject of public control, sending final documents prepared based on the results of public control measures against third parties; c) as a subject of public control and a public authority called upon to respond in connection with the provision of information on a tax offense identified during the implementation of public control. A number of scientific research methods are used in the work, in particular: formal-logical; historical-legal; comparative-legal; statistical; sociological; method of analyzing specific legal situations. The article not only analyzes modern problems related to the organization and implementation of interaction between subjects of public control and tax authorities in the country, but also develops and justifies a system of measures aimed at solving these problems in order to provide new areas of interaction and cooperation of the above-mentioned structures. The object of this study, therefore, consists of public relations related to the organization and implementation of the activities of subjects of public control in the Russian Federation, the subject of the study is represented, on the one hand, by legal norms regulating the mechanism of interaction between subjects of public control and tax authorities in Russia, materials of judicial practice, and on the other hand, scientific legal doctrinal sources in the field of public control.
Keywords:
Public Chamber, Russian Federation, tax authorities, democracy, public control, subjects, interaction, prospects, problems, Federal Tax Service
Reference:
Poyarkov S.Y., Goncharov V.V., Petrenko E.G., Borisova A.A..
Public tax control in Russia: to the problem statement
// Taxes and Taxation.
2023. № 6.
P. 60-73.
DOI: 10.7256/2454-065X.2023.6.69581 EDN: BSMRMW URL: https://en.nbpublish.com/library_read_article.php?id=69581
Abstract:
This article is devoted to the analysis of public tax control in the Russian Federation. The paper substantiates the role and place of the institute of public control as the most important legal guarantee for the implementation and protection of not only constitutional principles (first of all, the principles of democracy and participation of Russian citizens in the management of state affairs), but also the entire system of human and civil rights and freedoms, as well as the rights and legitimate interests of public associations and other non-governmental non-profit organizations. The authors analyze various points of view in domestic and foreign educational and scientific literature on the concept, content and limits of public tax control in Russia. The article formalizes and substantiates the authors' definition of the concept of "public tax control". The article uses a number of scientific research methods: formal-logical; comparative-legal; historical-legal; statistical; sociological; financial analysis; method of analyzing specific legal situations. The organization and implementation of public tax control in the Russian Federation are associated with numerous problems: the lack of consolidation of the institution of public tax control in the country's Constitution and current legislation; insufficient elaboration in the Russian scientific legal doctrine of the concept, content, limits of public tax control, a list of specific forms, methods and types of its activities; lack of subjects of public control (including subjects of public tax control) real powers; insufficient level of development of financial, property, organizational and legal base of subjects of public control; lack of specialized subjects of public tax control; weak use of foreign positive experience in organizing and implementing tax control of civil society institutions; lack of consolidation in the Criminal Code of the Russian Federation and the Administrative Code of the Russian Federation of measures of increased legal responsibility for countering legitimate activities of representatives of subjects of public tax control. The article develops and substantiates a system of measures to resolve these problems.
Keywords:
efficiency, optimization, audit, budget, democracy, problem, Russian Federation, tax control, public control, effectiveness
Reference:
Bratko T.D..
Economic justification for taxation and tax fairness: a new look at an old problem
// Taxes and Taxation.
2023. № 6.
P. 8-20.
DOI: 10.7256/2454-065X.2023.6.69607 EDN: QBQRBM URL: https://en.nbpublish.com/library_read_article.php?id=69607
Abstract:
A search for criteria of economically justified and fair taxation has been going on for a long time within studies in philosophy of law, constitutional law and tax law. Often such studies are one-sided and incomplete. The criteria developed by researchers, as well as research-based definition of “economic justification for taxation,” are unsatisfactory and unsuitable for practical use. Without understanding economic justification for taxation, it is impossible to give answers to many practical questions, in particular: is a tax economically justified or not? The purpose of this article is to formulate a new universal, practically applicable definition of “economic justification for taxation,” reflecting modern Russian and foreign ideas about fiscal social contract and constitutional principles of taxation. To achieve this goal, the author resorts to a comparative analysis of two incompatible principles of fair taxation: the equivalence (benefit) principle, arising from “individualistic” Anglo-Saxon theory, and the ability-to-pay principle that is based on continental European “welfare-state” doctrine. The author uses equivalence (benefit) principle to develop a so-called “beneficiary” theory of economic justification for taxation. The beneficiary theory is for the first time set out in this article. The beneficiary theory offers a new understanding of economic justification for taxation which is unconventional for Russian tax law and establishes a clearer – compared to previously known – criterion of economically justified taxation. This criterion makes it possible to identify economically unjustified taxes that do not comply with provisions of tax legislation and Russian Federation Constitution, and therefore can be applied when challenging: 1) validity of legislation establishing economically unjustified taxes; 2) constitutionality of tax legislation. The author, using the beneficiary theory he developed, assesses economic justification for bachelor tax and vehicle tax paid by owner of a vehicle not in use.
Keywords:
vehicle tax, challenging public expenditures, fiscal social contract, social contract theory, tax fairness, non-excessive tax burden, economic justification for taxation, bachelor tax, tax law principles, tax's constitutionality
Reference:
Petrenko E.G., Goncharov V.V., Borisova A.A., Poyarkov S.Y..
Public Councils under the Federal Tax Service of Russia and its territorial divisions: current problems and development prospects
// Taxes and Taxation.
2023. № 6.
P. 74-85.
DOI: 10.7256/2454-065X.2023.6.69622 EDN: BTUPCR URL: https://en.nbpublish.com/library_read_article.php?id=69622
Abstract:
This article is devoted to the analysis of modern problems and prospects for the development of public councils under the Federal Tax Service of Russia (hereinafter also referred to as the Federal Tax Service) and its territorial divisions. The paper substantiates the place and role of the institute of public control in the system of legal guarantees for the implementation and protection of both constitutional principles (in particular, democracy and participation of citizens of the Russian Federation) and the entire system of human and civil rights and freedoms. The most important objects of public control in Russia are the activities, acts and decisions of public authorities, including the Federal Tax Service and its territorial divisions. The authors analyze the role and importance of public councils under the Federal Tax Service and its territorial divisions in the system of subjects of public control. The article uses a number of scientific research methods: formal-logical; comparative-legal; historical-legal; statistical; sociological; financial analysis; method of analyzing specific legal situations. The organization and activities of public councils under the Federal Tax Service and its territorial divisions are associated with numerous problems, including: the lack of formalization of public control in the Constitution of Russia; the failure to consolidate the institution of public control in the Tax Code of the Russian Federation; the "non-public" mechanism for the formation of these types of subjects of public control; weak powers of these subjects; not the development of special forms, methods and types of measures of public control over the activities, acts and decisions of tax authorities in the domestic scientific legal doctrine; the weak organizational and property base of the above-mentioned subjects of public control and their insufficient use of modern information and communication technologies in their work. The work has developed and justified a system of measures to resolve these problems.
Keywords:
territorial divisions, Federal Tax Service, democracy, problem, Russian Federation, tax control, public control, inspections, optimization, powers
Reference:
Shemyakina M.S..
Genesis of tax administration tools for "whitewashing the economy"
// Taxes and Taxation.
2023. № 5.
P. 71-86.
DOI: 10.7256/2454-065X.2023.5.43910 EDN: FIEIIY URL: https://en.nbpublish.com/library_read_article.php?id=43910
Abstract:
The subject of the study is tax relations that arise in the process of interaction between tax authorities and taxpayers and are aimed at inducing the latter to pay taxes and fees established by law. The evolution of tax administration tools for "whitewashing" sectors of the economy and individual objects is considered. In accordance with the content of the tools used, a classification was made into five stages of development: the period of formation and development of tax control; the period of creation of the concept of the taxpayer behavior management system; the period of introduction of new digital technologies that make it possible to identify the latent tax base; a period of increasing the efficiency of using tax administration tools aimed at motivating taxpayers to voluntarily pay taxes and use prices in transactions; the period of development of tax administration tools for the "whitewashing" of individual objects of taxation, including by individual taxpayers, the further development of the Federal Tax Service as a "digital service". The scientific novelty of the study is the development of theoretical provisions in terms of analyzing the historical development of tax administration tools for "whitewashing the economy". The definition of the concept of tax administration tools for "whitewashing" sectors of the economy and individual objects is given; the author's classification of tax administration tools for "whitewashing" economic sectors and individual objects is given, which are divided into 4 groups: the introduction of innovative technology that improves the quality of tax administration; regulation of industries and markets; strengthening tax control over individuals; identification of "mass" tax evasion schemes. An analysis of the algorithm for creating and implementing industry projects has been made.
Keywords:
taxpayer behavior management, product marking, public food, facility industry, grain project, shadow economy, legalization of income, industry project, tax control, tax administration
Reference:
Gurnak A.V., Nazarova N.A..
Tax Stimulation of Economic Growth in Russia: Problems and Prospects
// Taxes and Taxation.
2023. № 1.
P. 1-16.
DOI: 10.7256/2454-065X.2023.1.39483 EDN: LJOGII URL: https://en.nbpublish.com/library_read_article.php?id=39483
Abstract:
Economic growth is the most important condition for dynamic socio-economic development of any country. The problems of tax stimulation of economic growth in Russia are of particular relevance due to the fact that its indicators are very unstable, for many years the target values have never been achieved, and the efficiency of the tax instruments involved has been much lower than expected. The purpose of this paper is to study the main problems of tax stimulation of economic growth in Russia in connection with the new industrial revolution and to determine its prospective directions. The research methodology is based on the integrated application of the tools of analysis and synthesis; quantitative economic analysis and analysis of tax buoyancy are used to substantiate the main conclusions. Scientific novelty of the research is associated with the substantiation of conceptual provisions of tax stimulation of economic growth in the Russian Federation, the distinctive feature of which is the focus on the formation of a tax regime favorable to it, with a focus on the possibilities of digitalization. The necessity of transition from stimulation of economic growth through the mechanism of corporate income taxation to tax stimulation encouraging investments and innovations through other, more reliable mechanisms in the conditions of digitalization was substantiated. Application of the results: the Ministry of Finance and the Federal Tax Service can use the results of the study in determining the proactive tax policy in the Russian Federation in terms of tax incentives for economic growth.
Keywords:
tax administration, Fourth Industrial Revolution, digitalization, economic mainstream, economic growth, tax incentives, tax benefits, corporate income tax, tax policy, taxes
Reference:
Tedeev A.A..
Development of the system of mandatory payments and taxation in the USSR in the early 1970s
// Taxes and Taxation.
2021. № 1.
P. 118-127.
DOI: 10.7256/2454-065X.2021.1.34452 URL: https://en.nbpublish.com/library_read_article.php?id=34452
Abstract:
This article explores the peculiarities of the system of mandatory payments and taxation in the USSR in the early 1970s. The author traces the amendments made to sectoral legislation (land, water, administrative, civil, etc.) and the corresponding improvement of the mechanism of collection of charges in this historical period. Special attention is given to the role of mandatory payments to be paid by rural population, changes in the procedure for collecting tax on sales, as well as clarification of the legal status and competence of inspection authorities. It is noted that the basic taxes paid by rural population in the early 1970s were the agricultural tax, income tax (from citizens who have income from agriculture in cities, workers, summer villages, and rural settlements) and ground rent. Analysis is conducted on the corresponding legislation and practice of its implementation. The conclusion is made that despite a range of decisions made with regards to providing incentives for agricultural tax, the cancellation of charges for the owners of livestock along with the state tax on horses of individual farms, reduced income tax rates and tax on single persons and citizens who have small families, the general the task for significant reduction of tax burden on the population has not been resolved. This was substantiated by fact that the mechanism of income taxation has undergone isolated changes, but its essential construct has not been revised. In the early 1970s, no reforms within the system of mandatory payments and taxation have been conducted in the Soviet Union.
Keywords:
self-taxation of the rural population, tax burden, mandatory payments, Soviet economy, water use, land use, budget, taxes, agricultural industry, turnover tax
Reference:
Kakaulina M.O..
Methodology of managing non-observed economy on the basis redistribution of fiscal burden
// Taxes and Taxation.
2019. № 10.
P. 47-55.
DOI: 10.7256/2454-065X.2019.10.31250 URL: https://en.nbpublish.com/library_read_article.php?id=31250
Abstract:
One of the negative qualities of shadow schemes is the fact that they lead to tax losses in the budget system of a country, since the non-observed economy is connected first and foremost with non-payment of taxes into budgets of various levels. This article is dedicated to the problem of assessment of dependence of non-observed economy upon the level of fiscal burden in separate sectors. The goal of the research consists in the development of proposal on reduction of the portion of non-observed economy in the gross value added of various sectors based on redistribution of fiscal burden by types of economic activity. The object of this research is the non-observed economy; the subject is the impact of fiscal burden upon the portion of non-observed economy in various sector. The following conclusions were made: the level of fiscal burden and portion on non-observed economy in gross value added are substantially differentiated by the types of economic activity; the size of fiscal burden significantly affects the portion of non-observed economy in each sector; the reduction of relative weight of non-observed economy in gross value added of separate sectors may be achieved through redistribution of fiscal burden by shifting it to sectors, in which the portion of non-observed economy is lower level and does not have strong dependence upon the level of taxation. The results of this research are presented in form of indexes of percent changes of the portion of non-observed economy in various sectors during reduction of fiscal burden by 1%.
Keywords:
non-observed economy, sectors of the economy, transfer pricing, tax losses, tax evasion, fiscal burden, redistribution, management, gross value added, elasticity
Reference:
Komzolov A., Kirichenko T..
Dynamics of goal priorities in the economic security of the nation, realized in the mechanism and payment of excise tax on petroleum products
// Taxes and Taxation.
2019. № 10.
P. 11-18.
DOI: 10.7256/2454-065X.2019.10.31269 URL: https://en.nbpublish.com/library_read_article.php?id=31269
Abstract:
The subject of this research consists in the goals of economic security, which the government realizes through changes of the mechanism of payment and order of calculation of excise tax on petroleum. The author examines the evolution of goal priorities in ensuring economic security, accomplishment of which the government sets during changes of excise taxation. Special attention is given to not only the structuring of conclusions, but also carrying out calculation experiment – computational experiment of extrapolative open data of specific oil refineries, which allow judging on particular quantitative impact on the amount of excise taxes of the latest taxation changes. The quantitative assessment of the impact of tax changes on the amounts of excise are received on the basis of conducting a computational experiment, the data for which is collected through the method of extrapolation. The main conclusion lies in the statement that priorities of the goals of economic security in excise taxation of petroleum products were changing in accordance with the changes of the economic and sociopolitical situation. The main priority consisted in the tax security. Since 2011, environmental and technological safety moved to the forefront. Since 2015, the priority of economic security shifted again towards tax security, followed by sociopolitical, foreign economic and technological securities.
Keywords:
socio-political security, technological security, environmental safety, tax risk, tax security, economic security, excise, tax, foreign economic security, tax maneuver
Reference:
Osina D., Dvoretskii V..
The Definition and Borders of State Fiscal (Tax) Sovereignty
// Taxes and Taxation.
2019. № 3.
P. 1-8.
DOI: 10.7256/2454-065X.2019.3.29138 URL: https://en.nbpublish.com/library_read_article.php?id=29138
Abstract:
This article is devoted to the general theoretical issues of the fiscal (tax) sovereignty of the state. The authors of the article try to differentiate between the terms 'tax sovereignty' and 'fiscal sovereignty' taking into account positions of the Constitutional Court of the Russian Federation and analysis of law researches on the issues of fiscal (tax) sovereignty. The authors also analyze the correlation of terms of tax sovereignty and tax jurisdiction of the state. The authors pay special attention to the opportunity of limitation of tax sovereignty. The methodological basis of the research includes such general research methods as analysis and synthesis. The authors have also applied special research methods such as formal law, comparative law and historical law methods. The authors' special contribution to the topic is the systematization and generalization of definitions of fiscal (tax) sovereignty that can be found in research literature and practice o fthe Constitutional Court of the Russian Federation. Based on the research results, the authors emphasize the need to differentiate between the terms 'fiscal sovereignty' and 'tax sovereignty'. Concerning differentiation between the definitions of tax sovereignty and tax jurisdiction, the authors conclude the following: the fact that a state is fiscally sovereign is already the ground for the state to perform its tax jurisdiction. Concerning limitation of tax sovereignty, the authors conclude that voluntary limitation of national law standards as a result of tax treaty is not a limitation but manifestation of sovereignty because bilateral tax treaties set forth neither tax nor punishment for violation of tax responsibilities.
Keywords:
scope of sovereignty, realization of sovereignty, limitation of sovereignty, jurisdiction, Constitutional Court, tax jurisdiction, tax sovereignty, fiscal sovereignty, sovereignty, power
Reference:
Rakov I.A..
The Taxation Avoidance Prenvetive Regime in Russia at Late XIXth - Early XXth Century
// Taxes and Taxation.
2018. № 11.
P. 34-39.
DOI: 10.7256/2454-065X.2018.11.20922 URL: https://en.nbpublish.com/library_read_article.php?id=20922
Abstract:
In his research Rakov analyzes the problem of tax avoidance from the point of view of the tax shifting concept from the historical point of view. The subject of the research is the terms 'tax shifting' and 'tax avoidance'. The scope of the research also covers tax avoidance patterns, classifications of tax avoidance, and tax avoidance preventive measures. Within the framework of the research the author views the tax avoidance process as an economic and legal phenomenon. The author examines the grounds for the creation of the tax avoidance preventive regime with regard to the Russian environment of the late XIXth - early XXth centuries. In the course of writing this article Rakov has applied historical method, comparative law, formal law methods, formal law, hermeneutics, synergetics, inductive and modelling research methods. The comparative analysis of the Russian and Western European approaches to the tax avoidance issue at the turn of the XIXth - XXth centuries has demonstrated that the development of a special legal order of tax avoidance relations had never been raised during that period. At the same time, when discussing the nature of such relations, researchers made particular conclusions that would be later used to develop the tax avoidance concept. Based on the analysis of particular theses discussed by financial law researchers, the author of the article makes and discusses general provisions of the tax shifting concept and the grounds for the creation of the tax avoidance concept typical for the XIXth - XXth century period.
Keywords:
history of taxation, tax burden, tax shifting concept, legal avoidance, financial law doctrine, taxation scheme, taxation, tax law, financial law, avoidance patterns
Reference:
Kirichenko O., Kirichenko T..
Concerning the Tax Burden of Oil and Gas Companies in Russia
// Taxes and Taxation.
2018. № 5.
P. 42-52.
DOI: 10.7256/2454-065X.2018.5.27103 URL: https://en.nbpublish.com/library_read_article.php?id=27103
Abstract:
The authors of the article view and clarify the categorical framework, and carries out a comparative analysis of the methodological approaches to evaluating the tax burden in order to define adequacy of their application to analyzing Russian oil and gas companies taking into account their technological particularities, and the structure of tax and non-tax payments. The authors analyze the tax burden of oil and gas companies that represent different branches (gas and oil) and different degree of state control and participation: private gas company LUKOIL, government-controlled Rosneft, private producer of natural gas NOBATEK, and government-controlled company Gasprom. Calculations of tax burden based on analyzed methods are performed for different brances of annual reports for 2015 - 2017 published on websites of leading Russian taxpayers in the gas and oil sector of Russia. The authors describe the similarity and difference between terms 'gas burden' and 'tax take' and prove that it is better to use the term 'fiscal burden' instead of 'tax burden' for oil and gas companies. The authors also demonstrate that the method offered by the professor Sokolov is the best one to reflect the amount of the fiscal burden and the modified method of the Federal Tax Service is the best to evaluate the amount of the fiscal take.
Keywords:
tax payments, fees, taxes, tax load, fiscal burden, tax burden, oil and gas industry, non-tax payments, budget, oil and gas revenues
Reference:
Iablokov D.Y..
The System of Tax Administration in the Russian Empire: Principles of Creation, Genesis and Efficiency Evaluation
// Taxes and Taxation.
2018. № 3.
P. 52-68.
DOI: 10.7256/2454-065X.2018.3.25737 URL: https://en.nbpublish.com/library_read_article.php?id=25737
Abstract:
The object of the research is the development of the institution of legal administration in Russia. The subject of the research is the relations arising between the government and taxpayers in the 18th - early 20th centuries. In his research Yablokov examines the development of taxation in Russia and thus various approaches to tax administration, and principals of preferred tax collection. The author also describes the period when the centralized taxation control system was created and offers a description of stages of the development of tax inspection. The author also touches upon some aspects of how tax inspectors' functions and competences developed, in particular, their education and training. In his research Yablokov has used methods of logical, comparative and retrospective analysis as well as the systems approach to studying economic phenomena and processes which has allowed to describe the system of tax administration in Russia from various aspects. The novelty of the research is caused by the fact that the author offers a classification of the principals of tax administration described by Russian economists of those times and describes modern specifics of their contents; the author also touches upon evaluation of the fiscal authorities, in particular, their structure and productivity, in the Russian Empire in general and at departments that administered tax payments in particular.
Keywords:
effectiveness of tax authorities, tax revenues, tax control, tax authorities, public administration, tax administration, taxation, tax, tax theory, efficiency of tax administration
Reference:
Faleeva K.V..
Improving Taxation Through Developing Tax Partnership Within the Eurasian Economic Union
// Taxes and Taxation.
2018. № 1.
P. 7-19.
DOI: 10.7256/2454-065X.2018.1.25084 URL: https://en.nbpublish.com/library_read_article.php?id=25084
Abstract:
The subject of the research is the tax relations between Eurasian Economic Union member states that may arise in the process of deepening integration relations between countries. The object of the research is modern tax approaches to making out integrative tax terms and qualitative and quantitative indicators of the level of tax partnership. The author focuses on analysing integrative tax terms such as tax harmonization, tax convergence, tax unification, and tax competition. The author also describes qualitative and quantitative indicators that may be used to assess the level of tax partnership. The author also pays special attention to improving taxation through evaluation the level of tax partnership. The methodological basis of the article is the systems analysis of researchers' approaches to such terms as tax harmonization, unification, convergence, coordination and tax competition. The methodology of the research also involves analysis and synthesis of applicable integrative tax terms, and determination of their key features in order to provide an integral definition of tax partnership. The scientific novelty of the research is caused by the fact that the author defines key features of each integrative tax term and offers her own definition of tax partnership based on these key features. The main conclusions of the research is the description of key features of tax partnership that distinguish it from other integrative tax terms, and determination of targets, tasks, principles and algorithm of tax partnership, development and imrovement of indicators of the level of tax partnership.
Keywords:
Eurasian Economic Union, partnership, Custom Union, tax policy, tax competetion, EEU, tax unification, tax harmonization, tax partnership, tax convergence
Reference:
Nikonov I..
Development of the Optimal Tax Theory
// Taxes and Taxation.
2017. № 11.
P. 54-61.
DOI: 10.7256/2454-065X.2017.11.24794 URL: https://en.nbpublish.com/library_read_article.php?id=24794
Abstract:
The subject of the research is the historical process of the development of the optimal tax theory. The object of the research is the postulates of the most important research works devoted to the optimal tax theory. The author of the article examines theoretical concepts that describe the optimal structure of various taxes, mostly consumption tax, income tax and tax on funds. The author pays special attention to prerequisites and limitations that are typical for the optimal tax models. He makes an emphasis on the evolution of views on the optimal tax from the point of view of economic efficiency and justice as well as applicability of theoretical approaches in real life. The methodological basis of the research involves comparative analysis ahd synthesis of particular theoretical conclusions to formulate general approaches to optimal tax. As a result of the author's analysis of the most important research works devoted to optimal tax in terms of particular taxes, the author makes a conclusion about the principles of the optimal tax system structure in general and homogenous nature of indirect taxation and exemption of intermediate demand goods and capital from tax in particular. In addition, the author analyzes limitations of applying theoretically grounded constructions to the practice of taxation.
Keywords:
marginal tax rate, income taxation, capital taxation, indirect taxation, Ramsey model, average tax rate, optimal tax system, tax theory, deadweight loss, tax policy
Reference:
Israpilov K.A., Suleimanov M.M..
Tax Potential of the Region: Economic Content and Structural-Functional Organization
// Taxes and Taxation.
2017. № 6.
P. 58-70.
DOI: 10.7256/2454-065X.2017.6.23652 URL: https://en.nbpublish.com/library_read_article.php?id=23652
Abstract:
In this article the authors analyze the economic content of tax potential of the region based on its essential characteristics. The subject of the research is the combination of financial relations connected with formation and development of the tax potential of the region. The object of the research is the tax potential of the region. The author considers the essential features of the tax potential of the region that define its economic contents, which include probabilistic and reproductive nature of the transformation of resources tax to the tax revenues of the budget through existing institutional forms of taxation taking into account tax risks and tax effort. A special place is given to the analysis of classifications of tax revenues that exist in the economic literature. The authors also offer their own classification of tax incomes of the regional budget when tax budget revenues of the region are divided into tax revenues of this fiscal period and tax revenues for future financial periods. The proposed classification allows to identify important groups of tax revenues which allows to analyze them from the point of view of identifying possible additional tax revenue and regional tax policy under current tax legislation. The theoretical and methodological basis of the research include works of domestic and foreign scientists devoted to economic theory, tax theory, finances, taxation, tax planning, analysis and control. The authors of the article use materials of periodicals, Internet resources, laws and regulations, accounting data and reports submitted by tax authorities and major taxpayers of the region. In the process of the research the authors have used the following methods: observation, analysis and synthesis, methods of systems and economic analysis, dialectic, comparative, functional methods, thus ensuring the reliability and validity of the findings and recommendations. The novelty of the research is caused by the fact that the authors develop theoretical positions that reveal the essential characteristics and economic content of tax potential of the region. Based on the author's conceptual approach the author has developed a structural model of the tax potential of the region that reflects its complex structured composition and can serve as the basis for the formation of methodological instruments to assess it.
Keywords:
tax laws, tax effort, tax risks, tax resources, structural model, economic substance, tax revenues, region, tax potential, tax base
Reference:
Ishimbaev D.Z..
Using the Experience of City Government Reformation in Taxation in 1870 for Contemporary Russian Local Government
// Taxes and Taxation.
2017. № 5.
P. 21-28.
DOI: 10.7256/2454-065X.2017.5.23556 URL: https://en.nbpublish.com/library_read_article.php?id=23556
Abstract:
The subject of the present research article is the reforms in the sphere of city's finances after introduction of the City Statute of 1870 into effect. The reform that was carried out in 1870 in the sphere of city's taxation, in particular, its integrality, fundamental approach to legal regulation, search for new forms of tax and income distribution, and delegation of financial competences to local authorities, can be very good lessons for today's Russian system of local finances regulation. The author also compares the city's reform of 1870 and contemporary reforms in the local self-government system. The methodological basis of the research involves general research methods such as empirical method, analysis, inductive and deductive methods, and special research methods such as technical legal approach and comparative law approach. The scientific novelty and rationale of the research are cuased by the fact that the author carries out an in-depth comparison of the city's reform of 1870 and contemporary system of local self-government. The author concludes that the experience in city's reformation proves the need to significantly extend the flow of finances into local budgets, in particular, those that come from local taxes and levies. According to the author of the article, this would make the finance system flexible enough. The article also contains the author's recommendations on how to increase efficiency of reformation in general.
Keywords:
municipal reform, activities of local authorities, city's economy, modern local government, budget expenditures, budget revenues, municipal finance, city budget, urban agriculture, economic development
Reference:
Ilyasova N.F..
Presumptive Income as a Taxable Item in Russia at the End of the 19th Century
// Taxes and Taxation.
2017. № 4.
P. 62-68.
DOI: 10.7256/2454-065X.2017.4.22920 URL: https://en.nbpublish.com/library_read_article.php?id=22920
Abstract:
The subject of the research is the category of presumptive tax as a legal presumption of receiving a certain profit defined by particular exteral indicators defined by the Russian tax law of the late 19th century. In her article Ilyasova explains the need and evaluates the results of including such taxable items as 'presumptive income' and 'average income' into the Russian taxation system. For this purpose the author compares two legislative acts issued in the sphere of trade taxation (1885 and 1898) and analyzes archives describing the process of preparing draft laws in the sphere of taxation at the end of the 19th century. The main research method used by the author is the historical and legal analysis. The author has also used the logical method, methods of comparison and analysis. The author describes two variants of using the category of presumptive income in the tax legislation of the late 19th century. These are: 1) as an individual taxable item; 2) as an indicator of other taxable items. The author concludes that presumptive income is used as an individual taxable item only in trade tax law.
Keywords:
taxable item, legal presumption, distributing levy, average income, presumptive income, net profit, flat tax, income tax, trade tax, Russian Empire
Reference:
Lipinsky D.A., Musatkina A.A..
Tax Offense: Concept and Classification
// Taxes and Taxation.
2017. № 3.
P. 39-53.
DOI: 10.7256/2454-065X.2017.3.22259 URL: https://en.nbpublish.com/library_read_article.php?id=22259
Abstract:
The subject of the research is a tax offense and its classification. The authors focus on the most controversial problems of tax offenses: the specifics of wrongfulness; Guilt; Public danger. Particular attention is paid to the decisions made by courts of different authority levels on the issues of wrongfulness and the guilt of tax offenses. The authors proceed from the view that the punishability of tax offenses is expressed not only in fine, but also in penalties,despite the fact that the concept of penalty is considered in a completely different section of the Tax Code. Various criteria for classifying tax offenses are investigated. In the process of research, the authors used a formal legal method, a comparative legal, structural-legal methods. They also used such techniques as the method of ascension from concrete to abstract, induction and deduction. As a result of their research, the authors have made the following conclusions. 1. The legal definition of tax offense should be changed and the social threat should be mentioned in this definition. According to the authors, tax offence does harm not ony to economic relations but also to national security of the Russian Federation. 2. The legislator needs to review the system of punishments for tax offences and develop alternatives and relatively specific sanctions that would allow to individualize liability for tax offence. 3. Clause 1 of Article 114 of the Tax Code of the Russian Federation should be read as follows: 'Tax offences are imposed and applied as money penalties (fines) and fees in the amounts set forth by Clauses 16 and 18 of the Code'. According to the author, mentioning fees as a payment for tax offences will rainforce taxpayer rights because it will be subject to the scheme applicable for tax offences. 4. Tax offences can be classified according to various criteria such as the object of tax offence, types of guilt, features of the tax offence subject, consequences of tax offences depending on specific features of component elements of tax offences.
Keywords:
tax unlawfulness, tax penalty, tax liability, fine, classification criteria, types of tax offenses, social danger, guilt, tax offense, offense
Reference:
Lukyanov G.V..
Innovative Models of Progressive Taxation
// Taxes and Taxation.
2017. № 3.
P. 54-65.
DOI: 10.7256/2454-065X.2017.3.22494 URL: https://en.nbpublish.com/library_read_article.php?id=22494
Abstract:
The subject of the research is the development of innovative models for calculating progressive tax based on continuous mathematical functional dependencies. The object of the research is the existing and applicable systems of progressive taxation that are based on discrete functional dependencies. The purpose of the research is to develop the kind of model that would be free from the drawbacks applicable systems of progressive taxation have. At the beginning of his research Lukyanov proves the need to introduce the progressive taxation system in Russia. In the process of research the author analyzes the world experience in implementing progressive taxation which allows to define research trends in order to develop an improved model of progressive tax calculation. The research is based on the analysis and comparison of well-known and applicable progressive taxation systems as well as determination of their drawbacks. The search for innovative solutions of the aforesaid problem is based on elimination of these drawbacks through applying well-known continuous mathematical functional dependencies. This allows to prove the need to 'construct' a special continuous functional dependence that would perform the necessary tasks of calculating progressive tax. The main conclusions of the research are the following: 1. Introduction of progressive taxation in Russia would be reasonable both from economic, social and political points. 2. Currently known and applicable models for calculating progressive taxes are based on discrete functional dependencies and therefore have a number of serious drawbacks. 3. At this stage the taxation model should be based on continuous functional dependencies which allows to eliminate fundamental drawbacks of applicable taxation schemes. The author's contribution to the topic is that he does not only prove the need to develop an innovative approach to calculating progressive tax but also conducts a series of practical calculations and offers the best variants of continuous functional dependencies.
Keywords:
social stratification, normalization of function values, tax rate, bitwise progression, progressive taxation, continuous functional dependencies, discrete scale of taxation, effective interest rate, William Pitt Junior, USA experience
Reference:
Pogodina I.V., Khitskova A.A., Averin A.V..
Imbalance of Tax System: Reasons and Ways of Overcoming
// Taxes and Taxation.
2016. № 12.
P. 979-984.
DOI: 10.7256/2454-065X.2016.12.68424 URL: https://en.nbpublish.com/library_read_article.php?id=68424
Abstract:
The article deals with the phenomenon of imbalance of the tax system in the market economy conditions. The authors of the article offer their definition of the imbalance of the country's tax system as a combination of various kinds and forms of the disproportions within its structure that have reached critical scales and thus started to influence the country's tax system. The authors also analyze its causes and conditions and describe processes, phenomena and problems that disturb the balance of the country's tax system. The authors also list the results of the presence of such disproportions in the tax field and give examples of the imbalance of rights and obligations of taxpayers and government agencies. In the course of their research the authors have used general and special sciences research methods such as analysis, synthesis, deduction method, comparative law methods, etc. The topic of the imbalance within the taxation system still needs to be studied further. The authors suppose that science needs to study processes, phenomena and problems that distort the balance of the country's tax system, thus creating a threat for the economic security of the cuontry. In this article the authors offer particular ways of improving the tax system and restoring the disturbed balance. It is concluded that the improvement of the country's tax legislation should be based on the principles (criteria) of efficiency and neutrality of the tax system.
Keywords:
taxation system, tax burden, tax privileges, tax, tax legislation, tax administration, tax system, disparity, imbalance
Reference:
Ishimbaev D.Z..
Peculiarities of the Process of Providing and Exposing Financial Resources of the Municipal Governments in the Ufa and Orenburg Governorates During the Post-Reform Period
// Taxes and Taxation.
2016. № 11.
P. 914-919.
DOI: 10.7256/2454-065X.2016.11.68361 URL: https://en.nbpublish.com/library_read_article.php?id=68361
Abstract:
The subject of the present research article is the peculiarities of the process of providing and exposing financial resources of the municipal governments in Russia, in particular, in the Ufa and Orenburg Governorates during the post-reform period. In his research Ishimbaev offers his classification of budget revenues and expenditures and analyzes the legal mechanism used for preparing and approving the city's budget scheme. The author of the article pays special attention to the analysis of particular results of economic activity in the cities of the Ufa and Orenburg Governorates after the Municipal Statute of 1870 had come into force. The methodological basis of the research involves general research methods such as empirical method, analysis, and specific research methods such as statistical and historical methods. The scientific novelty of the research and rationale of the topic are caused by the fact that the author analyzes the content of the city budget expenditures and analyze the budget policy of municipal governments in major cities and small towns of the Ufa and Orenburg Governorates. The author makes a conclusion that the opportunity to provide public budgets obtained by cities and towns after the Municipal Statute of 1870 had come into force increased the amount of city's budget revenues.
Keywords:
municipal reform, activities of local authorities, local government, budget expenditures, budget revenues, municipal finance, city budget, municipal tax, economic development
Reference:
Berezina E.V..
On the Question about the Legal Nature of Insurance Contributions
// Taxes and Taxation.
2016. № 6.
P. 486-495.
DOI: 10.7256/2454-065X.2016.6.67862 URL: https://en.nbpublish.com/library_read_article.php?id=67862
Abstract:
The subject of the present research is the legal nature of the payments arriving into the state off-budget social funds at different stages of development of social insurance. Considering the fact that there is the new wave of the dicussion about the transfer of administration of insurance contributions from the off-budget funds into the tax service, the analysis of the legal nature of insurance contributions is growing especially important. In this article Berezina examines the legal transformation that has happened in the legal regulation of insurance contributions and analyzes the evolution of the legal positions of the Constitutional Court of the Russian Federation, opinions of scientists and experts on the matter, and proposals of the Russian Federation goverment concerning necessary changes in the current legislation. In her research Berezina has used the combination of several research methods, in particular, legalistic, comparative law, systemic (logical) methods, analysis of the aforesaid phenomena from the point of view of its historical development, etc. The main conclusions of the research are the following: Unlike taxes, insurance contributions for compulsory pension insurance comply with the compensatory and collectibility criteria because when received by the Pension Fund of the Russian Federation, these contributions are personified in terms of each insured party and thus develops its subjective right to a pension. The scientific novelty of the research is caused by the fact that the author offers criteria for differentiating between taxes and insurance charges from the point of view of the nature of legal relations in the sphere of compulsory pension insurance.
Keywords:
social security, obligation, public legal fees, parafiscal payments, legal nature, off-budget fund, taxes, insurance contributions, social insurance, social function of the state
Reference:
Eremenko E.A..
Equity and Efficiency in Taxation: Methodological Reflections
// Taxes and Taxation.
2016. № 5.
P. 416-425.
DOI: 10.7256/2454-065X.2016.5.67742 URL: https://en.nbpublish.com/library_read_article.php?id=67742
Abstract:
In this article Yeremenko examines the organic relationship between the categories of equity and efficiency arising from a corresponding relationship of ethics and economics. According to the author, the relationship between ethics and economics should be thoroughly studied from the economical and philosophical points of view. The purpose of the article is to show the organic relationship between the categories of equity and efficiency arising from a corresponding relationship of ethics and economics. The author of the article tries to demonstrate the withdrawal from the ethical grounds of economics towards mathematical analysis did not lead to the desired outcome. This is proved by the fact that mainstream economics is unable to predict economic crises, on the contrary, it is the period of crisis when economics produce new movements relating economic problems to their ethical grounds. In the course of writing this research the author has used methodology of scientific theoretical analysis as well as systems approach. Based on the theoretical material, the author of the study examines the hypothesis that equitable tax system is economically effective. Examples considered by the author confirm this hypothesis, however, the problem is that the efficiency of equitable taxation is achieved in the long term, this creates certain difficulties in the process of assessing it. On the basis of the conducted research, the author developed a doctrinal definition of equity in taxation.
Keywords:
equitable taxation, equity in taxation, concept of equity, equitable taxation system, ethics and economics, tax efficiency, tax equity, taxation, efficiency, equity
Reference:
Roshchupkina V.V..
Evolution of the Profit Taxation in the Russian Federation
// Taxes and Taxation.
2016. № 4.
P. 351-358.
DOI: 10.7256/2454-065X.2016.4.67672 URL: https://en.nbpublish.com/library_read_article.php?id=67672
Abstract:
The subject of the research is the analysis of the evolution of the profit taxation in the Russian Federation including development of the state legislative basis. The purpose of the research is to define regular patterns of state regulation of profits made by economic entities at different stages of the development of the national economy including periods of the economic growth and crisis. The results of the research are the description of the role of corporate profit tax in the pumping up the budgets of all levels, critical analysis of the legislative basis for the aforesaid tax, stressing out debatable points in administration of the given tax and determination of alternative opportunities of tax regulation. The main research method used by the author is the monographic method based on the comparative anaylsis of the legislative basis. The importance of the research is caused by the fact that the results of the research can be applied by the Ministry of Finance of the Russian Federation to the process of tax regulation and creation of regulatory documents dealing with the issues of taxation of corporate profits. Results of the analysis of the theories of taxation from the point of view of the conceptual provisions of the economic development allow to make certain conclusions about evoluation of the profit taxation in the Russian Federation. Development of the legislative basis implies renovation of the analytical technology which, in its turn, allows to establish the most efficient instruments of profit taxation for economic entities under the conditions of the economic crisis of the Russian Federation. In this regard, the author assumes that creation of the efficient system of profits taxation would allow, on the one hand, improve the mechanism of the risk-oriented tax administration and develop effective basis of taxation, and to offer regulation models that would satisfy requirements of the modern economic situation, on the other hand.
Keywords:
profit, tax base, budget, tax benefit, tax system, tax period, tax holidays, tax rate, tax policy, evolution
Reference:
Lukashova I.V..
Principles of Taxation of Residential Property
// Taxes and Taxation.
2016. № 4.
P. 359-363.
DOI: 10.7256/2454-065X.2016.4.67673 URL: https://en.nbpublish.com/library_read_article.php?id=67673
Abstract:
The object of the present research is the taxation of residential property. The subject of the research is the principles of taxation. The author of the article examines the principles of real property taxation according to the world theory and practice and then applies these principles to taxation of residential property critically re-evaluating each of them. The researcher underlines that the status of residential property illustrated by the purpose of use, high significance and social sensibility thereof sets requirements for the aforesaid principles which are not identical to the general principles of taxation. The methodology of the research is based on the analysis of the theoretical works written by contemporary scientists who study the issues of property taxation as well as effective legislative documents regulating taxation of residential property in post-Soviet countries and generalization and systematization of data. The scientific novelty of the research is caused by the fact that the author describes and systematizes the pricniples taxation of residential property should be based on as a complex and socially important phenomenon. The author's special contribution to the topic is the substantiation of the limited scope of application of the elements of market pricing when calculating taxable price of a piece of residential property and assessing the need to provide tax benefits not only for pieces of residential property but also to owners with special social status.
Keywords:
principles of taxation, residential property, mass assessment, market value, modeling taxes, price factors, tax benefits, social sensibility, variable tax rate, tax progressivity
Reference:
Malkina M.Yu., Balakin R.V..
Analysis of Tax Revenues in the Russian Federation, Federal Districts and Regions of the Russian Federation Using the Logarithmic Method of Factor Analysis
// Taxes and Taxation.
2016. № 2.
P. 190-208.
DOI: 10.7256/2454-065X.2016.2.67465 URL: https://en.nbpublish.com/library_read_article.php?id=67465
Abstract:
The subject of the research is the tax revenues in the regions and districts of the Russian Federation as well as factors influencing these revenues. In their research Malkina and Balakin have described the following four factors of tax revenues: overall federal tax return factor, relative tax return factor for a region, economic growth factor and inflation factor for a region/district. The first factor demonstrates how tax revenues are influenced by changes in the tax policy of the federal center and tax administration of the country in general as well as structural changes in the country's economy which, in its turn, has an impact on the general tax level. The second factor indicates the change in the structure of the region's economy and direct influence of the regional tax policy on the region's tax revenues. The third factor reflects the influence of the region's economic growth on actual tax revenues. The fourth factor evalutes the influence of the inflation rate on final tax revenues of the region. The research is based on official statistical data provided by the Russian Federal State Statistics Service and Federal Tax Service for the period from 2006 to 2013. Based on the analysis of Russian and foreign literature, the authors have analyzed the main approaches to modelling tax systems and decomposing factors influencing the overall level and dynamics of tax revenues. The authors offer a four-factor multiplicative model of forming tax revenues. By using the logarithmic method of factor analysis, the authors have evaluated the influence of each factor on the dynamics of total tax revenues in regions and districts of the Russian Federation. The results of the analysis conducted on the basis of the multiplicative model allow to evaluate the influence of the overall federal tax return as well as the economic growth and inflation rate on tax revenues in the regions and districts of the Russian Federation over the 7-year period. The results of the research are the following: 1) The overall federal tax return factor has a relatively even influence on tax revenues in regions, however, it has had different directions and force in different years. 2) The relative tax return factor demonstrates a certain tendency in a few regions but mostly influenced by differently directed fluctuations. 3) The economic growth factor has had mostly a positive differentiated influence on tax revenues, this influence has been decreasing through years. 4) The inflaction factor has had a dominating increasing influence on the growth of tax revenues in regions and districts. The results of the research can be useful for evaluating the quality of the tax policy at the regional and federal levels.
Keywords:
relative tax return, factor analysis, logarithmic method, regions of the Russian Federation, economic growth, federal districts, tax revenues, real Gross Regional Product, inflation factor, tax return
Reference:
Tsokova V.A..
Retrospective View on the Tax System of the Russian State
// Taxes and Taxation.
2015. № 10.
P. 795-809.
DOI: 10.7256/2454-065X.2015.10.67037 URL: https://en.nbpublish.com/library_read_article.php?id=67037
Abstract:
The subject of this article is the tax system. Within the scope of the research, the author examines the elements of the tax system during the process of their creation and development in Russia. Functioning of any, even the most primitive state, is impossible without the tax system. In order to understand the essence of the tax system, it is necessary to trace back its evolution since it was created and up to the present time. The author of the article analyzes the development of the elements of the tax system at different stages of historical development of our country, from the times of Kievan Rus to the 90's of the last century. The author has used the following research methods: analysis and synthesis; theoretical analysis; grouping and systematization; and the graphical method. The results of the analysis has allowed the author to establish the fact that the elements of the tax system defined by the author are fundamental and have remained unchanged throughout centuries. Moreover, the tax system of modern Russia has the same problems and shortcomings that it had in the 17th-18th centuries.
Keywords:
income tax, tax system, tax, corruption, the elements of the tax system, tax collectors, tax reform, taxpayers, indirect taxes, direct taxes
Reference:
Zholobova G.A..
The Mechanism for Legal Regulation of Private Alcoholic Drinks Trade Under the Conditions of State Wine Monopoly in Russia at the Turn of the XIXth - XXth Centuries
// Taxes and Taxation.
2015. № 9.
P. 689-709.
DOI: 10.7256/2454-065X.2015.9.67005 URL: https://en.nbpublish.com/library_read_article.php?id=67005
Abstract:
The object of the present research is the process of deliberate and effective influence of the Russian government on private (non-state) relations in the sphere of alcohlic drinks trade as well as on behaviour of participants by using legal measures. The subject of the research is the integral system of successively arranged legal measures regulating the alcoholic trade during that period in Russia. Special attention is paid to the targets and means of legal regulation of the aforesaid relations. Over the last decade the discussion of state policy projects in the sphere of production and turnover of alcoholic drinks and creation of a healthy lifestyle of Russians have intensified; the process of optimization of the legislation regulating this sphere of the public relations has become more active. The analysis of the history of legal domestic mechanism regulating the alcoholic trade at the end of the XIXth and at the beginning of the XXth centuries is very important for creating a modern concept of state regulation of alcohol turnover in Russia. During that time period the alcohol production and sale made up the essential part of state revenues and the government was interested in the increase of alcoholic tax; the government was also concerned by the fact that illegal production and trade led to the considerable shortage of state benefits. Admittedly, it was necessary to govern regulations of alcohol trade. On the other hand, its regulation was also caused by moral and medical reasons, because the development of alcohol-distillation and alcohol trade had been always closely connected with the problem of alcoholization of the population. That topic was widely covered in the economic and historical literature, mainly with the aim to increase state revenues and counteract to the alcoholization of the population. However, the experience of legal regulation of private trade has not been practically researched. The main contribution made by the author to the research of the aforesaid topic is the analysis of the acts of the Russian Empire at the turn of the XIXth and the XXth centuries and materials of the Ministry of Finance. Based on the results of this analysis, the author reviews the domestic retrospective of the mechanisms of legal regulation of alcoholic drinks trade under the conditions of state wine monopoly, describes the steps to solve state tasks existing in this sphere, and analyses the results.
Keywords:
tavern, shop, cellar, supervision, trade, alcoholic drinks, alcohol, state, monopoly, law, wine, beer, excise tax, vodka
Reference:
Suleymanov M.M..
Evolution of Theoretical Views on the Economic Content and Functionality of Tax Federalism in Financial Science
// Taxes and Taxation.
2015. № 8.
P. 615-629.
DOI: 10.7256/2454-065X.2015.8.66873 URL: https://en.nbpublish.com/library_read_article.php?id=66873
Abstract:
Subject, purpose. The article is devoted to the economic and functional content of fiscal federalism. The analysis of various approaches to the study of fiscal federalism is provided. The researcher proposed and substantiated the role of tax federalism and descibed the purpose, objectives and principles of fiscal federalism. Method or methodology of work. The research is based on the system approach as well as comparative analysis which has allowed to analyze various aspects of economic and functional content of fiscal federalism.The results of the research. As a result of the research, the author has identified the relationship and the distinctive characteristics of the concept of "fiscal federalism" and associated concepts such as "fiscal federalism", "budget control" and "intergovernmental relations". The researcher provides a reasoned conclusion about the feasibility of using an integrated approach and studying economic, legal, institutional, reproductive and institutional aspects of fiscal federalism.The scope of the results. The results of the research can be applied by federal and regional authorities as a theoretical and methodological basis for the development of proposals on the development of tax federalism in Russia.Conclusions. Fiscal federalism is a complex concept describing various aspects of public life. To disclose its contents it is necessary to apply the system approach. The novelty of the research is caused by the fact that the reseacher offers and substantiates the functions of fiscal fedealism and describes the purpose, objectives and principles of fiscal federalism.
Keywords:
fiscal approach, methods of distribution of taxes, budget control, intergovernmental relations, principles, functions, fiscal federalism, redistributive approach, governing approach, reproductive function
Reference:
Shakirova R.K..
The relationship between the concepts of "tax benefits" and "budgetary tax expenses" and assessment of tax benefits effectiveness
// Taxes and Taxation.
2015. № 2.
P. 146-156.
DOI: 10.7256/2454-065X.2015.2.66148 URL: https://en.nbpublish.com/library_read_article.php?id=66148
Abstract:
Abstract. Providing tax benefits is one of the methods for state regulation of social and economic processes. The choice of research topic was influenced by such factors as the lack of scientifically based tax incentives theory with well-defined and complete classification adapted to the current Russian legislation; unclear benefits provisions dispersed in the RF legislation on taxes, and the problems linked to methods to assess the effectiveness of tax benefits. The purpose of the article is to summarize the approaches to the structure and content of the basic elements of the methodology for assessment of the tax benefits taking into account the tax structure which is referenced to the tax legislation of the Russian Federation and the concept of tax expenses. The work highlights the basic elements of the methodology for assessing the effectiveness of tax incentives and their general characteristics. The paper shows that there is a need to create and use a general classifier of tax benefits. For the first time the study attempts to give a brief critical analysis of the evaluation procedure applied in Yoshkar-Ola (the Mari El Republic) to evaluate fiscal and social effectiveness of tax benefits offered at the local level. Research material may find practical application in the development of a single methodology for assessing the effectiveness of tax benefits, as well as in the activities of executive bodies involved in monitoring of the effectiveness of tax benefits.It is concluded that every provision of the existing regulations governing the monitoring of tax benefits should be carefully examined with the aim of further improvement. The procedure of tax benefits canceling should be smooth, it should be based on the results of assessment of tax benefits effectiveness. Moreover, the assessment should be conducted by the authorized body acting in compliance with a single methodology.
Keywords:
effectiveness assessment, monitoring steps, principles for offering benefits, tax basic structure, regulatory tax structure, tax benefits, budgetary tax expenses, elements of the methodology, tax regulation, fiscal performance
Reference:
A. V. Ilyin.
Economic Features of Interrelated Taxes
// Taxes and Taxation.
2014. № 12.
P. 1111-1122.
DOI: 10.7256/2454-065X.2014.12.65984 URL: https://en.nbpublish.com/library_read_article.php?id=65984
Abstract:
The study proposes a new classification of existing Russian taxes and therefore has a significant
theoretical and practical value. The subject of study is the aggregate of economic and legal relations existing
under the Russian tax system as well as methodological problems regarding interrelated taxes. Giving
a detailed analysis of provisions of the Tax Code, the author singles out interrelated taxes as complicated
for calculation, identifies and describes their economic features as well as principles of interrelated taxation
and proves that proposed classification is highly relevant and valid. Methodologically the research
is based on the fundamentals of economic science, evolutionary and systematic analysis of tax theories
as well as the recent developments in theory and practice of taxation laid down in the writings of Russian
and foreign scientists. The scientific novelty of the research is in the fact that the author developed
a new classification of taxes, compiled a list of economic features associated with interrelated taxes and
set out the basic principles of interrelated taxation. The author argues that interrelated taxes are very
important as they are versatile and easy-embedded in the market economy but the existing interrelated
taxation system is uncompleted and needs further development. The author reveals the origin of the
Russian tax system fundamental problem i.e. the unsecured tax benefit of the taxpayer.
Keywords:
principles of interrelated taxation, value of interrelated taxes, tax benefit, theory of taxation, interrelated taxation, interrelated tax, tax, tax classification, not interrelated tax, tax system.
Reference:
M. Yu.Malkina, R. V. Balakin.
Evaluation of the Concentration and Uniformity
of the Tax Revenues Distribution in the Regions of the Russian
Federation on the Basis of the Herfindahl-Hirschman, Gini and Theil Indices
// Taxes and Taxation.
2014. № 11.
P. 1010-1023.
DOI: 10.7256/2454-065X.2014.11.65781 URL: https://en.nbpublish.com/library_read_article.php?id=65781
Abstract:
The subject of research is the investigation into non-uniformity of the tax revenues distribution
in the regions of the Russian Federation as a whole, and tax-revenues from individual taxes and
certain types of taxes (e. g. profit tax, personal income tax, VAT, excise tax, property tax, MET and
other natural taxes, tax special regimes and state duty). The evaluation of the uniformity of distribution
is based on statistical indicators of concentration (the Herfindahl-Hirschman Index), scattering
(the Theil index), as well as the differentiation of the tax burden (the Lorenz curve and the Gini coefficient).
The purpose of research is to refine general approaches to risk assessment of certain taxes and
the Russian tax system as a whole. The research methods include: calculation and valuation of coefficients
of concentration and non-uniformity, correlation and graphical analysis. To account for the different
region size, two methods to convert indicators of concentration and dispersion into indicators
of tax revenues distribution uniformity have been proposed and tested: 1) a method of bringing the
region to the scale of the country on the basis of the region’s share in GRP (applied to the Herfindahl-
Hirschman Index); 2) a method for calculating the relative level of tax burden and accounting for the
share of regions in GRP (applied to the Theil index). The analysis of results led to the conclusion of
the high-risk revenues from MET; medium risk revenues from VAT, excise and income tax and low
risk revenues from personal income tax, property taxes, etc. The above-mentioned factors along with
the changing share of certain taxes in total tax receipts impact on the overall risk of the tax system of
the Russian Federation.
Keywords:
concentration of tax revenues, non-uniformity of tax revenues, region, risk of the tax system, Herfindahl-Hirschman index, Lorenz curve, Gini coefficient, Theil index, differentiation, GRP.
Reference:
Kakaulina, M. O., Tsepelev, O. A., Latkin, A. P..
Modeling the Influence of Tax Burden on the Economic Growth of a Region Taking Into Account
Resource Potentials
// Taxes and Taxation.
2014. № 8.
P. 774-790.
DOI: 10.7256/2454-065X.2014.8.65422 URL: https://en.nbpublish.com/library_read_article.php?id=65422
Abstract:
The article concerns the evaluation of the optimal tax burden in relation to the economic
growth at the regional level. The majority of existing models for evaluating the influence of tax
burden on the economic growth has significant drawbacks. Moreover, these models are not always
suitable for the regional level because they do not take into account territorial peculiarities. Therefore
the purpose of the present research article is to develop a methodological tool for evaluating
the influence of tax burden on the economic growth at the regional level. Theoretical, methodological
and empirical research base includes the theory of Laffer curve and data collected by the
Russian Federation Ministry of Agriculture, Ministry of Natural Resources and the Environment of the Russian Federation, Russian Federal State Statistics Service, Federal Tax Service and the Federal
Portal PROTOWN.RU. The authors offer a classification of the Russian Federation regions depending
on their resource potential. According to this classification, regions can be divided into the two
groups: regions that have natural resources potentials and regions that have innovative potentials.
Taking into account this classification, the authors have developed their own model for evaluating
the influence of tax burden on a region’s economic growth and tested their model in the economic
environment of Russian regions. The model is based on the linear non-homogeneity of the production
function. The given model allows to calculate the optimal tax burden and to define regular
patterns of the influence of tax burden on the economic growth in the California state as well as to
make suggestions on how the effective tax legislation could be improved. The tools developed by
the author allow to draw attention of the state authorities to the regional level and to create the
tax burden that would encourage production activity while retaining the necessary level of refilling
of the country’s consolidated budget.
Keywords:
tax burden, economic growth, resource potential, natural resources potential, innovative potential, Laffer theory, region, production functions, econometric models, fiscal technological indicators.
Reference:
Zholobova, G.A..
Mechanism of legal regulation of the trade in alcohol drinks in the conditions of the fiscal wine monopoly:
on the issue of efficiency of the alcohol policy in Russia at the verge of XIX – XX centuries.
// Taxes and Taxation.
2014. № 7.
P. 688-708.
DOI: 10.7256/2454-065X.2014.7.65303 URL: https://en.nbpublish.com/library_read_article.php?id=65303
Abstract:
In the latest decade the discussion of the drafts of the state policy in the sphere of production
and turnover of the alcoholic drinks and formation of healthy lifestyle of the Russian population, there
is an active optimization process in the legislation in this sphere of social relations. Understanding the
historical nature of the Russian mechanism of legal regulation of trade in alcoholic drinks in late XIX – early XX centuries and the general experience of alcohol policy are important factors for the formation
of the modern concept of state regulation of the alcohol turnover in Russia. Since production and sale
of alcohol in the second half of XIX and early XX centuries was an important part of public income, the
government was interested in growing amount of the alcohol levy and it was worried by illegal production
and sale of alcohol causing the state to lose large profits. This matter required detailed regulation
of alcohol trade. On the other hand its regulation was also based upon the moral and medical
matters, since development of production and sale of alcohol was always closely connected with the
problem of alcoholism of the population. Based upon the analysis of the legislative acts of the Russian
Empire of late XIX – early XX centuries and the studies of the materials of the Ministry of Finances the
author presents the Russian retrospective of the mechanism for the legal regulation of trade in alcohol
drinks in the conditions of fiscal alcohol monopoly, showing the steps towards achieving the goals
of the state and analyzing its results.
Keywords:
law, Russian Empire, state, monopoly, alcoholic drinks, alcohol, trade, supervision, wine, beer, excise, vodka, spirit.
Reference:
Frumina, S.V., Zhuravleva, T.A. Shapchits, L.A..
Problems of innovation stimulation: a financial aspect.
// Taxes and Taxation.
2014. № 7.
P. 709-717.
DOI: 10.7256/2454-065X.2014.7.65304 URL: https://en.nbpublish.com/library_read_article.php?id=65304
Abstract:
The object of studies involves the combination of the applied methods of state regulation via
taxes and their structural elements, which are aimed at the stimulation of innovation developments
for the purpose of technological modernization of the Russian economy. The target elements of tax
stimulation include preferences and reductions. The ambiguousness of the interpretations of these
terms allows the tax bodies of the Russian Federation to demonstrate varying attitudes towards control
over the use of these instruments. The biased attitude of the Federal Tax Service of the Russian
Federation to the control over the use of reductions by the tax-payers makes the tax-payers avoid their
use. The study is based upon the document analysis and the combination of synthesis and systematizing.
With the use of the method of generalization of scientific and legislative approaches to the
Russian tax practice the authors define the specificities of application of the terms “preferences” and
“reductions”. The authors provide theoretical generalizations, showing the goals and conditions for
the tax stimulation of innovative activities via preferences and reductions, showing the contradictions
in the official documents regarding identification of the terms “preference” and “reduction”. The authors
then attempt to single out differences and to substantiate the need to provide for their definition
at the legislative level. It is shown that current Russian taxation system is not wholly oriented at the
improvement of innovative activities of economic subjects in the science-intensive spheres. The authors
provide arguments proving lack of methods for the efficiency evaluation for the tax preferences
and reduction, further complicating the formation of conclusion on the influence of the tax reductions
upon the innovative development of the Russian economy.
Keywords:
tax stimulation, innovations, financial policy, tax policy, reductions, preferences, efficiency, taxation, profit tax, tax basis.
Reference:
Zholobova, G. A..
Mechanism of Legal Regulation of Tobacco Sales in Pre-Revolutionary Russia: History of Formation
and Peculiarities Under the Conditions of Excise Taxation System of 1881–1913
// Taxes and Taxation.
2014. № 4.
P. 424-444.
DOI: 10.7256/2454-065X.2014.4.64258 URL: https://en.nbpublish.com/library_read_article.php?id=64258
Abstract:
Based on the analysis of the legislation of the XVIIth – early XXth century, the author of the
article traces back the history of formation of the Russian mechanism for legal regulation of sales
of tobacco and tobacco products. From absolute prohibition of tobacco, the history of tobacco sales
has undergone different taxation systems including government monopoly, revenue leasing and
excise system. Research of the materials of the Ministry of Finances and legislative acts of 1881 –
1913 contained in the Complete collection of laws of the Russian empire has allowed to determine
particular measures undertaken by the government of Alexander III and Nicolas II to improve the
legal regulation of tobacco sales for the purpose of maintaining the excise system of their taxation
and retaining the principles of free trade at the same time. The author shows that in 1881 – 1913
the mechanism of legal regulation of tobacco sales was formed on the basis of exclusion fiscal
interests of the state while protection of public health was not even the secondary concern of the government in the process of regulation of this branch of trade.
Keywords:
law, tobacco, trade, sales, monopoly, excise, parcel post, patent, tax, supervision, responsibility, revenue leasing.
Reference:
Eremenko, E.A..
Nature of the principle of justice in taxation
// Taxes and Taxation.
2013. № 9.
P. 676-688.
DOI: 10.7256/2454-065X.2013.9.63386 URL: https://en.nbpublish.com/library_read_article.php?id=63386
Abstract:
The principle of justice is a basis of any legal system. Discussions on the issue of justice
in law have been going on throughout the history of legal science. The modern Russian tax law is
no exception to this dispute. In the process of historic development the taxes from various sources
of state income have became the main source for covering the budget spending of the modern
Russian state. The topicality of the article is due to the need to fairly distribute the tax burden
in the conditions of proprietary inequality in the modern Russian society. The issues of just and
fair taxation shall always be topical in spite of the amount of attention already paid to them by
the scientists. In this article the author turns to the issues of fair taxation via the overview of the
key taxation theory, analysis of the works of the Russian scientists of the Empire period, and of
legal nature of justice as a principle of tax law. The goal of the article is to analyze theoretical
aspects of the principle of justice in taxation, without which it is impossible to achieve the goals
of legal practice in the tax sphere.
Keywords:
progressive taxation, taxes, theories of taxation, history of taxation, principle of justice, principles of taxation, taxation, fair taxation, universal taxation, existenzminimum.
Reference:
Shemyakina, M.S..
Genesis of tax potential as a category
// Taxes and Taxation.
2013. № 9.
P. 689-704.
DOI: 10.7256/2454-065X.2013.9.63387 URL: https://en.nbpublish.com/library_read_article.php?id=63387
Abstract:
tax income serve as the main basis for the formation of budget income. Its amount is directly
connected to the tax potential, and establishing its nature is quite topical. The article includes analysis
of the existing approaches to the interpretation of the category of “tax potential” in Russian and foreign
scholarly writings. Much attention is paid to the use of the various terms by the English-speaking
authors, and each of these terms is explained. Based upon the scholarly opinions the author provides
a generalized scheme of term classifi cation. The author shows the difference between the categories
“taxation potential” and “tax potential”. The author also notes the dual nature of the tax potential, and
she supports division of this economic category into three elements: short-term, strategic and factual tax
potentials. Based upon this approach, the author provides a defi nition of tax potential. The presented
materials may open new perspectives for the further studies. They shall be of interest to those working
with planning and forecasting in the sphere of taxation.
Keywords:
taxes, tax potential, tax potential of the region, ability to pay taxes, conceptual approach, forecast of tax income, tax resources, budget resources, reproductive approach, tax administration.
Reference:
Bashkirova, N.N..
Ethical bases for the formation
of the tax risks of the state
// Taxes and Taxation.
2013. № 9.
P. 705-713.
DOI: 10.7256/2454-065X.2013.9.63389 URL: https://en.nbpublish.com/library_read_article.php?id=63389
Abstract:
The object of study in this article includes causes for the tax risks formation for a state. In this article
the tax risks of a state are viewed within the system of causes and effects, the author analyzes their economic
elements, as well as legal and ethical causes for the tax risk formation. It is found out that the basis for the
tax risks for both the state and the taxpayers is non-performance or undue performance under legislative
requirements. Based on the analysis of the tax behavior of the subjects of the tax relations, the author supposed
that the moral aspect may serve as one of the bases for the possible appearance of violation of legislative
requirements. The author analyzes a number of situations, when only ethical evaluation is applicable
to the actions of a taxpayer, while legislative requirements are not violated. Based on a specifi c example,
the author analyzes the taxpayer schemes, when the organization formally conforms to the taxes and levies
legislation, while a taxpayer creates artifi cial conditions for application of tax exemptions or preferences.
Keywords:
tax competence, tax behavior, tax relations, tax risks, moral expenditures, tax evasion, ethics, tax culture, tax violations, morals.
Reference:
Sereda, G.B..
Principle of economic feasibility of tax
// Taxes and Taxation.
2013. № 7.
P. 483-490.
DOI: 10.7256/2454-065X.2013.7.63045 URL: https://en.nbpublish.com/library_read_article.php?id=63045
Abstract:
The article is devoted to the principle of economic feasibility of tax, which serves as
a secondary principle, and it is derived from more dominating principles of taxation, such as
principles of tax efficiency and tax proportionality. The author provides a definition of the principle
of economic feasibility of tax from the standpoint of analysis of a tax as an economic and
legal category through singling out the primary economic and legal grounds for taxes, necessary
defining conditions, causes, economic and legal factors relating to the introduction of taxes
and obligation to pay taxes. The author further supports his position in accordance with the
requirements of economic and legal theory by studying taxes in comparison with the economic
ability of payer, and presence of economically positive result of taxation, which also should set
no obstacles for the further development and reproductive performance, and finally complete
usability of tax (its final redistribution).
Keywords:
tax, taxation, economic and legal category “tax”, principles of taxation, economic principles of taxation, economic feasibility of tax, economic grounds for a tax, legal grounds for a tax.
Reference:
Linovitskiy Y.A..
Historical aspects of tax control
development – from IX-th century Russia
to Russian Federation
// Taxes and Taxation.
2013. № 5.
P. 337-345.
DOI: 10.7256/2454-065X.2013.5.62930 URL: https://en.nbpublish.com/library_read_article.php?id=62930
Abstract:
The article surveys the history of
tax control development from IX century
Russia, all the way to the reforms of 1990-s.
Within the target timeframe, different periods
of history have their significant aspects
of tax control development. For example,
the influence of Tatar and Mongol
invasion on the tax system, the creation of
Colleges and the introduction of Fiscal officials
under Peter I; the establishment of
assessor inspectors under Alexander III.
The importance of this topic is studying the roots of modern system of tax control
in Russia for more efficient reformation.
Keywords:
Taxes and taxation, tax control, tax organs, methodology of tax collection, Tatar and Mongol invasion, Peter I, Alexandr III, Fiscal officials, assessor inspectors, Soviet ministry of finance
Reference:
Eremenko, E. A..
Principles of Taxation:
Historical and Theoretical Aspect
// Taxes and Taxation.
2013. № 3.
P. 195-204.
DOI: 10.7256/2454-065X.2013.3.62520 URL: https://en.nbpublish.com/library_read_article.php?id=62520
Abstract:
The issue about taxation principles
is very topical for a modern Russian tax system.
At the present time principles of tax law
are one of the most discussed issues in the
theory of financial law. To conduct a better
analysis of tax law principles, it is necessary
study historical, social, political and
moral factors of taxation. Today we do not have a common approach to classification of
taxation principles. The author of the article
provides the main classifications of taxation
principles lying in the basis of tax systems at
all modern states. The subject of the research
is the theoretical content of the main principles
of taxation. The purpose of the research
is to analyze theoretical aspects of taxation
principles that are necessary for performing
the goals of law-enforcement in the sphere
of taxes. Conceptual grounds of the research
consist of general scientific methods as well
as particular scientific methods (methods of
formal law, history of law, comparative law).
As a result of the study, the author provides
a full description of taxation principles and
gives their classification. These results can
be used in further researches of taxation
principles and taxation issues. The results
can be also used in education.
Keywords:
taxes, taxation, principles of taxation, history of taxation.
Reference:
Efremova, T. A..
Genesis of the System
of State Tax Administration in Russia
// Taxes and Taxation.
2013. № 3.
P. 205-216.
DOI: 10.7256/2454-065X.2013.3.62521 URL: https://en.nbpublish.com/library_read_article.php?id=62521
Abstract:
The article is devoted to the stages
of formation and development of tax administration
in Russia and provides detailed description
of the main events at each stage.
Special attention is paid at the development
of the institution of tax administration during
the Post-Soviet period. The author of the
article proves that there is a certain relation
between organizational changes of tax authorities
and transformation of the institution
of tax administratoin. The author also
describe the grounds for development of tax
administration taking into account the world
theory and practice of taxation.
Keywords:
taxes and taxation, tax, tax system, collectability, tax authorities, administration, income, inspector, direct taxes, indirect taxes.
Reference:
Mikhaylishina, Ya. A..
The Essence of Tax Reformation
// Taxes and Taxation.
2013. № 3.
P. 217-227.
DOI: 10.7256/2454-065X.2013.3.62531 URL: https://en.nbpublish.com/library_read_article.php?id=62531
Abstract:
Reformation in the sphere of taxation
is conditioned by the need in transferring
Russian economy to innovation-based development
and, consequently, transformation of
tax elations in accordance with requirements
of the new economic reality. Based on the research
in the sphere of social philosophy, the
author defines the features and forms the definition
of tax reform. Being the mean of implementation
of tax policy, tax reform is a taskoriented
transformation of the country’s tax
system. In the course of such transformation
tax system is adjusted to changing economic
conditions. Moreover, the author defines the
structure of tax reformation and defines a
subject and subjective side, object and objective
side and the nature of interaction between
the subject and object. In the course of her
research the author also expands classification
of tax reforms and divides all tax reforms
into evolutionary and revolutionary depending
in their form. The author also describes
the following stages of implementation of tax reforms: informative, preparatory, implementation
and conclusive. Based on the analysis
of these tax reforms, the author forms a flow
chart of the process of tax reformation.
Keywords:
taxes and taxation, reformation, reform, modernization, innovations, stimulus, structure, classification, stages, subject.
Reference:
Bartashevich, S. V..
Tax Liability: Definition,
Role in the System of Tax Phenomena and Delimitation
from Related Categories of Tax Law
// Taxes and Taxation.
2013. № 2.
P. 121-127.
DOI: 10.7256/2454-065X.2013.2.62387 URL: https://en.nbpublish.com/library_read_article.php?id=62387
Abstract:
The article studies the definition of tax
liability and its place in the theory of tax law
and experience in the application of tax regulations
as well as its relations with related categories.
The author carries out the critical overview
of various approaches to definition of the term
‘tax liability’. Based on the analysis, the author
describes the legal nature of this term which is
similar, but not equal, to such categories as ‘legal
rights’ and ‘legal obligations’. The author
proves that tax liability is an independent term
and provides his own definition of this term.
Keywords:
taxes and taxation, liability, obligation, law, legal relations, definition, requirement, law, taxpayer, tax authority.
Reference:
Demin, A. V..
Presumptions in Taxation Law: Definition,
Features, Classification and its Role in Legal
Regulation of Taxes and Taxation
// Taxes and Taxation.
2013. № 1.
P. 60-67.
DOI: 10.7256/2454-065X.2013.1.62146 URL: https://en.nbpublish.com/library_read_article.php?id=62146
Abstract:
The article is devoted to using legal presumptions
in taxation law of Russia. Presumption
is viewed as a supposition, directly or indirectly
fixed in sources of taxation law, about the
absence or presence of a presumed object (fat,
event, feature or a legal relation) when the absence
or presence of a related foundation fat is
determined. Presumptions allow to overcome the
uncertainty in tax relations, simplifies, speeds up
and improves the taxation process, reduces the
costs of tax administration and helps to implement
the principle of procedural economy and
stimulates entities to actively participate in proving
legally significant facts.
Keywords:
taxes and taxation, tax, levy, taxation, act, presumption, principle, certainty, law, probability.
Reference:
Bazhenov, A. A., Saveliev, I. I..
Peculiarities of Promotion
and Taxation of Innovation Activities of
Russia’s Organizations: History and Modern Age
// Taxes and Taxation.
2012. № 9.
P. 55-65.
DOI: 10.7256/2454-065X.2012.9.61978 URL: https://en.nbpublish.com/library_read_article.php?id=61978
Abstract:
The article is devoted to promotion of innovation
activities in Russia, in particular, through
taxes. The author provides a post-event analysis,
describes the basic modern instruments of promoting
innovation activities in business and shares his
thoughts on perspectives of such measures. Special
attention is paid at principal differences in
approaches of the Soviet and modern researches
to development of organization innovation activity.
The author underlines and proves the leading
role of a state institution in this process. The author
also views the main legal acts related to taxation
of innovation activities in modern Russia and
defines the main goals of tax policy in supporting
investments into innovation activities in business.
Keywords:
taxes and taxation, innovations, economy, state institution, model, taxpayer, organization, legislation, benefits, instruments.
Reference:
Zherebtsova, A. A..
History of Taxation of Luxury
Objects in Russia
// Taxes and Taxation.
2012. № 9.
P. 66-75.
DOI: 10.7256/2454-065X.2012.9.61979 URL: https://en.nbpublish.com/library_read_article.php?id=61979
Abstract:
The term ‘luxury’ had different meanings at
different phases of history. The term was transformed
not only due to economic and political development
but also due to the governor’s desire in this or that
period. Many items which used to be considered luxury
have become the products of mass consumption
with time. At different times luxury included household
items, rare goods, trophies and exclusive right to
perform certain activity. The given article describes
the evolution of taxation of luxury objects in Russia.
Keywords:
taxes and taxation, luxury, exclusive right, rarity excise, tax farming, state monopoly, privileges, mass consumption, richness.
Reference:
Orobinskaya, I. V..
Evolution of Establishing and
Developing the System of Taxation of Agricultural
Enterprises in Russia and Foreign States
// Taxes and Taxation.
2012. № 8.
P. 54-63.
DOI: 10.7256/2454-065X.2012.8.61623 URL: https://en.nbpublish.com/library_read_article.php?id=61623
Abstract:
The current system of taxation of
agricultural entities do not allow to perform all its
functions in a proper order and in terms of ongoing
state policy of supporting Russian manufacturers
and tax reforms this system requires serious
researches especially in the sphere of agricultural
taxation. The author of this particular article
views and systematizes stages of establishing and
developing taxation in the sphere of agriculture in
Russia. The author provides comparative analysis
of taxes in the agricultural sector of economics in
the Russian Federation and foreign states.
Keywords:
taxes and taxation, system of taxation, producers of agricultural products, Single Agricultural Tax, profit tax, land tax, personal income tax, foreign states, tax burden, description.
Reference:
Galyautdinova, A. S..
Collective holder of financial right:
origin and content of the term
// Taxes and Taxation.
2012. № 7.
P. 59-69.
DOI: 10.7256/2454-065X.2012.7.61490 URL: https://en.nbpublish.com/library_read_article.php?id=61490
Abstract:
The article studies different approaches to the
application of the term ‘collective holder of rights’. It is concluded that the term ‘collective holder of right’
was created by the theory of social right as the grounds
for proving the nature of legal entity. Later it was
used for classification of the right holders including
the holder of financial right. The author also studies
different approaches to classification of holders of
financial right. It is found out that from the point of
view of the general theory of law and the theory of
financial right this particular term is often viewed in
a broad meaning of the term and therefore applies to
different non-personable entities. It is also proved that
the collective holders of financial right do not include
economically autonomous enterprise subdivisions,
small-numbered communities, public associations
and simple partnerships. It is also found out that in a
number of cases the term ‘collective holder of financial
right’ has the same meaning as the terms ‘enterprise’
and ‘legal entity’. The author shows the need in viewing
collective holders of financial right in broad and
narrow meanings of the term. The author also offers
the following list of collective holders of financial
right in a broad meaning of the term: 1) state and local
authorities; 2) Central Bank of the Russian Federation;
3) enterprises and organizations which have the status
of a legal entity; 4) consolidated group of taxpayers;
5) peasant (farm) households. In a narrow meaning of
the term collective holders of financial right mean the consolidated groups of taxpayers and peasant (farm)
households.
Keywords:
law studies, collective, holder, financial, right, entities, individual, non-personable, consolidated, tax payer.
Reference:
Sereda, G. B..
Economic principles of taxation
// Taxes and Taxation.
2012. № 7.
P. 70-75.
DOI: 10.7256/2454-065X.2012.7.61491 URL: https://en.nbpublish.com/library_read_article.php?id=61491
Abstract:
The article is devoted to the main economic
principles of taxation such as the principle of justice,
the principle of efficiency and the principle of
proportionality. The author studies the established
approaches to their interpretation including those
approaches which view tax as the economic and legal
category. The author also compares the principles,
analyzes the relationship between them and evaluates
the role of economic principles in taxation.
Keywords:
taxes and taxation, tax, taxation, tax as an economic and legal category, economic nature, principles of taxation, economic principles of taxation, principle of taxation proportionality, principle of taxation efficiency.
Reference:
Sereda G. B..
Tax as an economic and legal category
// Taxes and Taxation.
2012. № 5.
P. 38-45.
DOI: 10.7256/2454-065X.2012.5.61209 URL: https://en.nbpublish.com/library_read_article.php?id=61209
Abstract:
The article studies the categorical nature of tax from the point of its economic and legal elements – their
relation, interaction and interdependence. The author describes different approaches to interpretation of tax as a
category from the point of view of economics and law and analyzes modern theories viewing tax as an economic
and economic-legal category.
Keywords:
taxes and taxation, tax, tax category, legal category, tax as a legal category, tax as an economic and legal category, legal nature of tax, economic nature of tax, defi nition of tax, nature of tax.
Reference:
Mikhaylishina Ya. A..
Theoretical Bases of the Tax Incentives System
// Taxes and Taxation.
2012. № 4.
P. 44-52.
DOI: 10.7256/2454-065X.2012.4.59445 URL: https://en.nbpublish.com/library_read_article.php?id=59445
Abstract:
At the present time, when forming tax policy it is necessary to take into account the role of tax incentives
as an instrument of regulation of economics. This instrument ensures a direct infl uence on the economy on the
whole and particular economic spheres, sectors and social processes as well as taxpayers’ economic behavior.
However, Russia’s institution of tax incentives is not developed enough and lacks general theory and methodology.
The present article, with the help of a comparative analysis of tax incentives characteristics described by the
Russian scientists, formulates the author’s defi nition of tax incentives. The author also describes the goals and
elements of tax incentives including legal groundwork for tax incentives, tax privileges, subjects and objects of
tax incentives, mechanism of tax incentives. All these elements are related and connected with one another and
form the entire system of tax incentives.
Keywords:
taxes and taxation, incentives, system, analysis, synthesis, mechanism, benefi ts, legislation, subjects, objects.
Reference:
Savina, O. N..
Regional Tax Policy under Conditions of Development of Innovation-Based Economy: Theory
// Taxes and Taxation.
2012. № 2.
P. 42-48.
DOI: 10.7256/2454-065X.2012.2.59200 URL: https://en.nbpublish.com/library_read_article.php?id=59200
Abstract:
Active innovative development of regions and formation of their real interest in building up taxable capacity require
improvement of the current regional tax policy in the Russian Federation. Moreover, modern tendencies and priorities of
the regional tax policies make us pay special attention at applicable methods and tools of tax regulation. The author of the
article specifi es the defi nition of stimulating tax policy, describes peculiarities of the regional tax polity at a modern stage
as well as the mechanism of tax regulation in the system of regional tax policy, its subject, object, functions, methods and
instruments of realization of tax policy priorities at a modern stage.
Keywords:
taxes and taxation, regional, tax, policy, innovations, tax, regulation, mechanism, methods, tools.
Reference:
Chernysheva, N. I..
Tax Logistics in the System of State and Tax Management
// Taxes and Taxation.
2012. № 2.
P. 49-56.
DOI: 10.7256/2454-065X.2012.2.59201 URL: https://en.nbpublish.com/library_read_article.php?id=59201
Abstract:
The article is devoted to the role of tax logistics in the system of managing tax relations. The purpose of this
article is to expand the traditional defi nition of tax logistics used at a micro-level. Analyzing the hierarchy of management
of tax relations the author of this article shows the process of formation of tax logistics from the micro-level to the level of
philosophical understanding of signifi cance of taxes in a modern society.
Keywords:
taxes and taxation, management, logistics, flows, regulation, administration, delictology, tax studies, philosophy.
Reference:
Volkov, D. B..
On the Question about Principles of Tax Stimulation
// Taxes and Taxation.
2012. № 1.
P. 58-63.
DOI: 10.7256/2454-065X.2012.1.59096 URL: https://en.nbpublish.com/library_read_article.php?id=59096
Abstract:
The author of the article shares his interpretation of modern principles of tax stimulation which are derived from
classical principles of taxation but not identical to them. Special attention is paid t the analysis of a classical principle of
the equality of tax burden with reference to tax stimulation. The author proves that it is quite necessary to singularize the
behavioral principle of tax stimulation.
Keywords:
taxes and taxation, principles, tax burden, equality, optimality, purposefulness, transfer, legality, behavior, stimulation.
Reference:
Yarasheva, A. V..
On the Question about Performance Features of Taxation System in the Russian Empire
// Taxes and Taxation.
2012. № 1.
P. 64-68.
DOI: 10.7256/2454-065X.2012.1.59097 URL: https://en.nbpublish.com/library_read_article.php?id=59097
Abstract:
The study of taxation issues related to transfer from capitation tax towards income tax in the Russian Empire has a
great signifi cance from the point of view of researches. Reformation issues of modern tax system must be based on existing
historical experience of reforms in this sphere. Diffi culties of the process of transfer from one form of taxation to the other
is directly connected with the economic obsolescence of the Russian economy and delayed reforms of the 60th-70th of the 19th
century.
Keywords:
taxes and taxation, reformation, trade tax, income tax, Russia, economic obsolescence, guild, excise tax, tax entity, patent.
Reference:
Bartashevich, S. V..
Qualification Mistakes in
Experience of Tax Burden Reduction
// Taxes and Taxation.
2011. № 10.
P. 47-61.
DOI: 10.7256/2454-065X.2011.10.58846 URL: https://en.nbpublish.com/library_read_article.php?id=58846
Abstract:
The process of calculating and paying taxes is implicitly
connected with the legal evaluation of behavior leading to
formation, change or termination of fiscal obligations both
by the tax authorities and taxpayers. The problem of a
wrong legal classification of a taxationrelated behavior
including avoidance of taxes still hasn’t been conceptually
established in the science of taxation. However, this is the
wrong classification which causes negative financial
consequences for the majority economic entities including
tax overpayment and bringing to tax responsibility. The
article is devoted both to the legal nature and peculiarities
of the qualification mistakes arising in the practice of tax
burden reduction. The author of the article also provides
their classification and analyzes theoretical and
methodological grounds for overcoming qualification
mistakes when applying tax legislation.
Keywords:
tax, qualification, mistake, mistake, evaluation, law enforcement, burden, inactivity, law, code.
Reference:
Zima, O. V..
Taxation of Commercial Banks: Historical Perspective
// Taxes and Taxation.
2011. № 9.
P. 39-47.
DOI: 10.7256/2454-065X.2011.9.58721 URL: https://en.nbpublish.com/library_read_article.php?id=58721
Abstract:
The article is devoted to the process of formation and development of the system of taxation of commercial banks since 1990 until the Tax Code of the Russian Federation came into force. Special attention is paid at the value added tax, income tax and property tax. The author of the article describes peculiarities of formation of a taxable base for the above mentioned taxes, rates and remissions that have been applied by commercial banks during the studied period. The author also analyzes the process of transference from paying the profit tax to paying the income tax, as well as the return to the previous system of taxation.
Keywords:
tax, bank, profit, VAT, property, law, code, remission, profit, commercial.
Reference:
Romaschenko, L. V..
Concept of Parafiscal Payment: Origin and Legal Nature
// Taxes and Taxation.
2011. № 7.
P. 27-37.
DOI: 10.7256/2454-065X.2011.7.58486 URL: https://en.nbpublish.com/library_read_article.php?id=58486
Abstract:
The article describes the history of origin of the term ‘Parafiscal Payment’ in economics of Germany, France and Italy and views the legal nature of such payments. It is concluded based on their legal nature, parafiscal payments are not a new form of mandatory payment at all but taxes and levies. Moreover, delayed payment of such taxes and levies creates a need in additional conditions and legitimacy criteria to be applied to this type of payment. Therefore, the author of the article underlines the basic challenges for the theory of financial law: issues concerning determination of parafiscal payments and issues concerning legitimacy criteria of parafiscal payments offered by the author of the article.
Keywords:
parafiscal, tax, levy, concept, history, Germany, France, Italy, Russia, budget.
Reference:
Urubkova, I. A..
The Principle of Justice in Tax Law: Historical and Theoretical Aspect
// Taxes and Taxation.
2011. № 6.
P. 29-35.
DOI: 10.7256/2454-065X.2011.6.58373 URL: https://en.nbpublish.com/library_read_article.php?id=58373
Abstract:
For many centuries achievement of justice in the process of taxation has remained the purpose of all state institutions and the desire of all taxpayers. This article is focuses on some aspects of the principle of justice in tax law.
Keywords:
tax, principles, justice, universality, equality, discrimination, adequacy, the Code, Constitution, law.
Reference:
Gurkin, A. S..
Regulatory function of tax and regulatory function of tax law: relation between these concepts
// Taxes and Taxation.
2011. № 5.
DOI: 10.7256/2454-065X.2011.5.58338 URL: https://en.nbpublish.com/library_read_article.php?id=58338
Abstract:
The article is devoted to the study of regulatory function of tax and tax law as well as relations between these two categories. The article both views the conceptual framework of the topic and gives demonstrative examples of manifestation of regulatory function of tax and regulatory function of tax law.
Keywords:
tax, regulatory, function, norm, levy, economy, tool, right, influence, law.
Reference:
Kobzar-Frolova, M.N..
Tax Delictology as a Science and its Relation to Criminal Law and Criminal Science
// Taxes and Taxation.
2011. № 1.
DOI: 10.7256/2454-065X.2011.1.58138 URL: https://en.nbpublish.com/library_read_article.php?id=58138
Abstract:
A new applied science is being established in boundary spheres of knowledge and is usually accompanied with discussions about its place and role as a science. In order to define the place of tax delictology in the system of legal studies, the author of the article compares it with other closely related sciences such as criminal law and criminal science.
Keywords:
legal studies, tax, right, delictology, criminal science, science, relation, subject, object, method.
Reference:
Demin, A. V..
Legal Procedures of Tax Law: Conception and Peculiarities
// Taxes and Taxation.
2010. № 11.
DOI: 10.7256/2454-065X.2010.11.57791 URL: https://en.nbpublish.com/library_read_article.php?id=57791
Abstract:
The article analyzes the conception and peculiarities of legal procedures and their role in the mechanism of taxation. The author follows the procedural conception which views the terms ‘process’ and ‘procedure’ as part and whole.
Keywords:
tax, norms, procedure, process, sanction, material, procedural, law, conception.
Reference:
Urubkova I.A..
Printsip spravedlivosti nalogooblozheniya i nalogovye l'goty
// Taxes and Taxation.
2010. № 8.
DOI: 10.7256/2454-065X.2010.8.57617 URL: https://en.nbpublish.com/library_read_article.php?id=57617
Keywords:
nalog, printsip, kodeks, Konstitutsiya, zakon, gosudarstvo, obshchestvo, stimulirovanie.
Reference:
Ignatiev, D.V..
Basic Interconnections of Taxable Bases of Several Taxes
// Taxes and Taxation.
2010. № 6.
DOI: 10.7256/2454-065X.2010.6.57381 URL: https://en.nbpublish.com/library_read_article.php?id=57381
Abstract:
The article proves the need to develop the administration mechanism of taxable bases as the most important elements of taxation. According to the author, the basic factor of establishing the tax system should become the guarantees for interconnection of taxable bases in the whole system of existing taxes. It is concluded that it is necessary to form a tax system based on the principle of unification of taxable bases of related taxes.
Keywords:
base, administration, system, politics, control, government, unification, improvement, mechanism.
Reference:
Kobzar-Frolova, M.N..
Basic Elements of Tax Delectology
// Taxes and Taxation.
2010. № 6.
DOI: 10.7256/2454-065X.2010.6.57382 URL: https://en.nbpublish.com/library_read_article.php?id=57382
Abstract:
In order to define the place of any science in the system of sciences, it is necessary to describe its subject and the research technique. According to the author, tax delectology is a complex interdisciplinary and public legal science. It studies the social occurrence which is based on tax delicts.
Keywords:
studies of law, science, dialectology, law, system, object, subject, methods, principles, tax.
Reference:
Borisov, A.M..
On the Problems of National Educational Standards Regarding Taxes and Related Disciplines
// Taxes and Taxation.
2010. № 6.
DOI: 10.7256/2454-065X.2010.6.57383 URL: https://en.nbpublish.com/library_read_article.php?id=57383
Abstract:
In education, basic terminology of tax law and taxation are viewed as the combination of didactic units as stated in national educational standards. However, the latter often demonstrates fragmentary and repetitive basic definitions. The author notes that there is a need to improve education standards based on modern theoretical researches and developments.
Keywords:
tax, standard, education, system, training, requirements, manuals, process, master, bachelor.
Reference:
Borisov, A. M..
On the model of the tax system
// Taxes and Taxation.
2010. № 5.
DOI: 10.7256/2454-065X.2010.5.57342 URL: https://en.nbpublish.com/library_read_article.php?id=57342
Abstract:
Tax system is created and functions as one whole based on the legal norms and according to the normative acts. In this context, great significance gains individualized relations which ‘give life’ to the construction of the tax system. The author of the article suggested his own schemes of such relations which give a better understanding of a tax system as a complex of certain structures, elements and relations. It allows to use a complex approach to the analysis and evaluation of a country’s tax system taking into account the federal, regional and local interests.
Keywords:
tax, system, profit, institutional, complex, legal, mechanism, education, subjective, bond.
Reference:
Borisov A.M..
O modeli nalogovoi sistemy
// Taxes and Taxation.
2010. № 5.
DOI: 10.7256/2454-065X.2010.5.57343 URL: https://en.nbpublish.com/library_read_article.php?id=57343
Keywords:
nalog, sistema, dokhod, kompleksnyi, pravovoi, mekhanizm, obrazovanie, sub'ektnyi, svyazi.
Reference:
Borisov A.M..
«Nalogovaya sistema», «sistema nalogooblozheniya» ili «sistema nalogov i sborov»?
// Taxes and Taxation.
2010. № 3.
DOI: 10.7256/2454-065X.2010.3.57295 URL: https://en.nbpublish.com/library_read_article.php?id=57295
Keywords:
nalog, sbor, sistema, termin, nauka, kodeks, zakon, ponyatie, diskussiya, teoriya.
Reference:
Borisov A.M..
Evolyutsiya i problemy bazovoi terminologii v sfere nalogooblozheniya
// Taxes and Taxation.
2010. № 2.
DOI: 10.7256/2454-065X.2010.2.57157 URL: https://en.nbpublish.com/library_read_article.php?id=57157
Keywords:
nalog, terminologiya, tolkovanie, sistema, ponyatie, sbor, zakon, pravootnoshenie
Reference:
Kobzar-Frolova, M. N..
The Basics (Main Principles) of Tax Delictology
// Taxes and Taxation.
2009. № 11.
DOI: 10.7256/2454-065X.2009.11.57046 URL: https://en.nbpublish.com/library_read_article.php?id=57046
Abstract:
Tax delictology is aimed at studying and analyzing the reasons of appearance of delict situations in the sphere of tax payments and levies, studying personal traits of delict committers and suggesting certain prevention measures. The main purpose of the preventive measures is to guarantee timely and full entrance of tax and levies in the state budget.
The main principles of tax delictology are quite similar to the principles of financial (tax) legal relationships. Among those special attention should be given to the following: principle of legality, principle of personal constitutional rights, nondiscrimination principle, principle of justice, principle of optionality and competition, presumption of innocence, principle of equality before the law and law-enforcement official, principle of necessity of responsibility, principles of scientific justification, professionalism and competence of subjects of tax administration, principles of timely and full examination of a case on its merits and etc.
Keywords:
tax, delictology, science, principle, legalibility, nondiscrimination, legality, competition, equality, necessity, justification, optionality.
Reference:
Kobzar – Frolova, M.N..
Tax delict science within the system of legal sciences
// Taxes and Taxation.
2009. № 8.
DOI: 10.7256/2454-065X.2009.8.56846 URL: https://en.nbpublish.com/library_read_article.php?id=56846
Abstract:
Tax delicts are currently of mass character, and the tax delict science is meant to prevent destructive events in the tax sphere. This science is devoted to means and methods of commission of tax offences, personality of offenders, means and methods of preventing tax delitcs. The author analyzes the issue of place of tax delict science within the system of legal sciences, and comes to a conclusion that the tax delict science is a sub-branch of the financial law.
Keywords: tax, science, tax delict science, law, criminal science, prevention, finances, offence, crime.
Reference:
Suglobov, A. E., Slovodchikov, D. N..
Economical Content of Tax Potential in the Modern Models of Economic Development
// Taxes and Taxation.
2009. № 7.
DOI: 10.7256/2454-065X.2009.7.56821 URL: https://en.nbpublish.com/library_read_article.php?id=56821
Abstract:
The authors suggest that the term “tax potential” should be understood as the stocks of financial resources which can be mobilized through an existing system of taxation in an existing legal environment by running the selected tax policy. According to the authors, the best way to stimulate the production development at the regional level through the legal and tax environment is rather reduction of the relative tax burden when there is a factual increase in production than the absolute tax burden. When governing regional and local authorities, making financial policy and budget projects and analyzing financial resources management it is advised to use certain criteria for evaluating taxation performance such as a size of tax potential within the territory, level of a single tax burden and specific tax burden.
Reference:
..
On nature and problems of the tax offence (delict) science
// Taxes and Taxation.
2009. № 2.
DOI: 10.7256/2454-065X.2009.2.56263 URL: https://en.nbpublish.com/library_read_article.php?id=56263
Abstract:
The author understand tax delictness as a complex of all actions in a particular state, region or city, which are prohibited by tax and levies law. In order to stress nature and purpose of tax delict science, the author offers to single it out of general delict science and to show its quality characteristics. The purpose of the science of tax delicts is to study and analyzed the purposes of formation of delict situations in the sphere of taxes and levies, and to form the means to prevent such situations. Keywords: delict, offence, crime, science, tax delict
science, tax, prevention.
Reference:
..
Tax risks: theoretical look on the content of the terms and factors for its appearance
// Taxes and Taxation.
2009. № 1.
DOI: 10.7256/2454-065X.2009.1.56178 URL: https://en.nbpublish.com/library_read_article.php?id=56178
Abstract:
Currently there are many publications on tax risks. At the same time, the term «tax risk» is not included into dictionaries. In the author’s point of view, the need to study this phenomenon is due to tax risk as a new reality within the modern tax system. The author offers to view tax risks as unfavorable material (financial) and other circumstances for the taxpayers or for the state due to actions (lack of activity) of the participants of the tax relations. Keywords: tax policy, tax administration, taxes, tax
risks, tax planning.
Keywords:
nalogovaya politika, nalogovoe administrirovanie, nalog, nalogovye riski, nalogovoe planirovanie
Reference:
..
Some provisions on theory of tax assertion of rights
// Taxes and Taxation.
2008. № 4.
DOI: 10.7256/2454-065X.2008.4.55749 URL: https://en.nbpublish.com/library_read_article.php?id=55749
Reference:
..
Nalogovaya politika Rossii v sfere nedropol'zovaniya v XVIII veke
// Taxes and Taxation.
2007. № 12.
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// Taxes and Taxation.
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// Taxes and Taxation.
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