Theoretical and organizational aspects of creating a system of internal tax control of small enterprises
// Taxes and Taxation. – 2023. – є 2.
– P. 1-20.
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Abstract: The subject of the research presented in this article is the theoretical and organizational aspects of creating a system of internal tax control of small enterprises. The author proves that such a system is an effective tool for managing tax risks of organizations to reduce current and potential financial losses of economic entities. The significance and relevance of this issue has been confirmed empirically, including using the latest data from the statistical tax reporting of the Federal Tax Service of Russia. The approach used by the author to the organization of internal tax control is based on the provisions of the COSO methodology, regulatory requirements of domestic legislation and provides for consideration of the specific features of small business entities that affect the procedure for conducting internal control of small enterprises. The criteria of functionality and structural elements of the internal tax control system are defined, their content is described. The approaches proposed by the author to the construction of the internal tax control system are summarized in the form of schemes, algorithms and recommendations that can be taken as a basis for the organization of such work by the heads of small enterprises. The scientific novelty of the research consists in a comprehensive study of the theoretical and organizational aspects of internal control for the development of an internal tax control system and in the application of the conceptual provisions of the theory of internal control to the management of tax risks of organizations, taking into account the specifics of small businesses.
Keywords: regulations, business process, internal control procedures, control environment, tax control, internal control, tax risk management, tax risks, small business, activity specifics
Tax Code of the Russian Federation. Part one: federal law N 146-FZ: adopted by the State. Duma on July 16, 1998 (as of November 21, 2022) // ConsultantPlus: legal reference system [Official. website]. Ц URL: http://www.consultant.ru/document/cons_doc_LAW_19671/ (date of access: 11/25/2022).
Data on the forms of statistical tax reporting. Updated report on the form No. 2-NK as of 01/01/2018, in general for the Russian Federation // Federal Tax Service [Official. website]. Ц URL: https://www.nalog.gov.ru/rn77/related_activities/statistics_and_analytics/forms/6763053/ (date of access: 11/25/2022).
Data on the forms of statistical tax reporting. Updated data of the report in the form No. 2-NK as of 01/01/2019, in general for the Russian Federation // Federal Tax Service [Official. website]. Ц URL: https://www.nalog.gov.ru/rn77/related_activities/statistics_and_analytics/forms/7430557/ (date of access: 11/25/2022).
Data on the forms of statistical tax reporting. Updated report on form No. 2-NK as of 01
The Initial Cost of a Construction in Tax Accounting: Fiscal Uncertainty and a Mechanism for its Elimination.
// Taxes and Taxation. – 2022. – є 6.
– P. 16-39.
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Abstract: The problem of the lack of legislative certainty regarding the formation of the initial cost of a construction object in tax accounting made it possible to identify the purpose of the article - the analysis of fiscal uncertainty regarding the formation of the initial cost of a construction object and the search for a mechanism to eliminate it. Achieving this goal required solving a number of tasks, including: analysis of existing rules and approaches to determining the initial cost of a construction object in tax accounting; identification of tax risks of uncertainty of including costs in the initial cost of a construction object for construction companies; development of a methodical approach to determining the initial cost of a construction object. The object of scientific work is a set of socio-economic relations that arise in the process of applying tax legislation on tax accounting in construction. The subject of the study is the initial cost of a construction object in tax accounting. The novelty of the work lies in identifying the problematic aspects of the current approaches to determining the initial cost of a construction object in tax accounting, as well as in proposing measures to eliminate them. The main conclusions of the study can be considered as follows. There is no direct relationship between the types of construction costs that form the initial cost and the construction object. Three categories of costs for construction companies have been identified in terms of inclusion in the initial cost of a construction project: those that do not cause uncertainty, that are controversial, and that are not reflected in the clarifications of the authorities. It is proposed to create an electronic service of the Federal Tax Service of the Russian Federation, containing three subsections (analytical tools, methodological tools, consulting services). The service will significantly reduce the degree of fiscal uncertainty in determining the initial cost of a construction project for construction companies.
Keywords: fiscal uncertainty, construction object, initial cost, taxation of construction organisations, construction industry, construction, construction costs, tax accounting, taxes, construction expenses
Karmokova K. I. Accounting and taxation in construction. // Moscow State University of Civil Engineering. Tutorial. Ц 2016. [Electronic access] // Electronic library system Lan [website]. Ч URL: https://ezpro.fa.ru:4534/book/117532
Mukhina E.R. Aspects of the formation of the initial cost of fixed assets / International research journal. 2015. S. 65-66.
Khorolskaya T.E., Eremina N.V., Gulin V.S. Peculiarities of appraisal and revaluation of fixed assets / Natural-Humanitarian Studies. 2021. No. 36(4). pp. 332-336
Tax Code of the Russian Federation, part 2: as of May 1, 2022 // ConsultantPlus: legal reference system [Official. website]. Ц URL: http://www.consultant.ru/document/cons_doc_LAW_28165/
FSBU 6/2020 "Fixed Assets" // ConsultantPlus: reference and legal system [Official. website]. Ц URL: https://www.consultant.ru/document/cons_doc_LAW_365338/76123180f1200d66eb1102dd61173d0f8d64d569/
FSB 26/2020 "Capital Investments" // ConsultantPlus: Reference and Legal System [Official. website].
Bondarev M.A., Tipikina V.A..
Methodology of separate VAT accounting in the absence of non-taxable transactions
// Taxes and Taxation. – 2022. – є 5.
– P. 41-51.
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Abstract: The problem of the lack of legislative certainty in the field of establishing the principles of separate accounting allowed us to determine the purpose of the article Ц the development of recommendations for separate VAT accounting based on the analysis of judicial practice. Achieving this goal required solving a number of tasks, including: formation of an understanding of the fundamental features of the division of operations into levels of synthetic and analytical accounting; formation of proposals on the most effective methodology for separate accounting based on judicial practice and the experience of economic activities of organizations from different sectors of the economy. The object of scientific work is a set of socio-economic relations arising in the process of applying VAT tax legislation. The subject of the study is the mechanism of separate accounting for value added tax. The novelty of the work consists in identifying problematic aspects of the functioning of the current tax legislation in the field of separate VAT accounting, as well as offering solutions to them.
The main conclusions of the study can be considered the following. The absence in the tax legislation of the obligation to keep separate records when using different VAT rates does not exempt the taxpayer from the obligation to separate transactions and tax bases at different tax rates. This conclusion also applies to taxpayers who carry out operations to loans in cash, despite the fact that VAT is fully deductible when performing such operations.
In addition, based on the methods of separate accounting considered in the work, it is worth noting that the accounting methodology, which implies the opening of additional sub-accounts to accounting accounts, is the most effective. It is based on the differentiation of accounts and sub-accounts of accounting, this will allow to collect the necessary information on synthetic accounting accounts on the operational requests of tax authorities.
Keywords: accounting methodology, input VAT, VAT refund, avoidance schemes, VAT-free transactions, tax evasion, tax deductions, provision of loans, export taxation, separate accounting
The average share of VAT deductions for the constituent entities of the Russian Federation // Consultant Plus.-[Electronic resource]: Access mode: http://www.consultant.ru/document/cons_doc_LAW_320076/4926abf4f839da96f9168f6abe32a7f1028b43cb/;
Average share of VAT deductions as of 01.11.2020 // Consultant Plus.-[Electronic resource]: Access mode: http://www.consultant.ru/document/cons_doc_LAW_320076/c4dcb36aba45356802ea03e51e87b9fe2677547a/;
Average share of VAT deductions as of 01.11.2021 // Consultant Plus.-[Electronic resource]: Access mode: http://www.consultant.ru/document/cons_doc_LAW_320076/f75b219c12e4fc56f555099c4f6aad94a1b9c603/;
Gorshkova L.L. Controversial issues about invoices / L.L. Gorshkova-Accounting in budgetary and non-profit organizations. 2011. No. 8 (272). pp. 43-47;
Grekova V.A. Typical errors in accounting for operations with goods, identified during the audit, and ways to solve them / V.A. Grekova, L.R. Dzhaferova, E.Z. Yagyaeva-New University. Series: Economics and La
Sungatullina R.N., Klinova E.A..
Topical Issus of Income Tax Reporting
// Taxes and Taxation. – 2019. – є 1.
– P. 25-37.
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Abstract: The subject of the research is the income tax and components of the profit tax reporting system in today's business environment. The object of the research is the process of current income tax development taking into account the difference between accounting and tax reporting. The aim of this article is to demonstrate the relationship between the accounting and tax reporting of receipts and expenditures acknowledged during calculation of the taxable income tax basis. The research of increasing the accuracy of income tax basis calculation is based on the application of general research methods such as observation, induction, deduction, synthesis and systems approach. The authors of the article focus on the proof of the validity of their methodological approach that allows to calculate the current income tax based on accounting statements taking into account the adjustment of the tax basis according to constant and temporary differences. The authors analyze the stages of calculating the current income tax and procedure for submission and disclosure of income-related information in the accounting and tax reporting. The authors offer their algorithm for checking the validity of income tax basis based on accounting statements.
Keywords: temporary taxable differences, temporary deductible differences, permanent differences, current income tax, accounting profit, profit, tax, tax accounting, accounting statements, tax reporting
Nalogovyy kodeks Rossiyskoy Federatsii (chast' vtoraya) ot 05.08.2000 є117-FZ (v red. ot 28.12.2017) (s izm. i dop., vstup. v silu s 01.01.2018) [Elektronnyy resurs] // SPS ЂKonsul'tant plyusї: Zakonodatel'stvo: Versiya Prof. Ц Rezhim dostupa: http://base.consultant.ru/
Nalogovyy kodeks Rossiyskoy Federatsii (chast' pervaya) ot 31.07. 1998g. є 146-FZ (v red. ot 25.12.2018g.) [Elektronnyy resurs] // SPS ЂKonsul'tant plyusї: Zakonodatel'stvo: Versiya Prof. Ц Rezhim dostupa: http://base.consultant.ru/
Mezhdunarodnyy standart po finansovoy otchetnosti (IAS) 12 ЂNalogi na pribyl'ї (Prilozhenie є 7 k Prikazu Ministerstva finansov Rossiyskoy Federatsii ot 25.11.2011 є 160n) [Elektronnyy resurs] // SPS ЂKonsul'tant plyusї: Zakonodatel'stvo: Versiya Prof. Ц Rezhim dostupa: http://base.consultant.ru/
Polozhenie po bukhgalterskomu uchetu ЂUchet raschetov po nalogu na pribyl' organizatsiyї PBU 18/02 (Prikaz Minfina Rossii ot 19.11.2002 g. є 114n (red. ot 06.04 2015)) [Elektronnyy resurs] // SPS ЂKonsul'tant plyusї: Zakonodatel'stvo: Vers
Bogatyrev S., Suleimanov D.N., Gorbatko E.S..
New Methods of Accounting Control and Analysis That Can Be Used by Tax Authorities
// Taxes and Taxation. – 2017. – є 9.
– P. 54-68.
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Abstract: The subject of the research is corporate accounting statements. The object of the research is the evaluation of the quality of corporate tax statements which is an important task of tax authorities. The authors of the article examines particular aspects of the quality of statements which plays an important role in the decision-making process to be performed during tax auditing of taxpayers, obtaining information to calculate tax burden, investment, and financial planning. The authors of the article describe prospects for conducing an in-depth tax control using the new model and expanding tax control methods and demonstrate opportunities that can be provided by financial economic analysis when analyzing decency of accounting statements, and efforts to combat accounting manipulations. The authors review a new model for analyzing decency of accounting statements as an algorithm for discovering accounting manipulations. According to the authors, it is a new dawn and a breakthrough for a financial analyst. The model offered by the authors present a new set of activities and analytical tools that are very technological in implementing modern data processing methods and economic in time and labor costs. The main conclusions of the research is the opportunities provided to tax authorities when implementing the model including the opportunity to give a fast and clear answer to the question whether accounting statements are biased without analysing documents, transfer check and expensive and long audit. The authors' contribution to the topic is the fact that they overcome limitations of the foreign model such as sketchness and model parameter set calculated on the basis of foreign states' experience and make it applicable under Russia's conditions. As the authors' practice in implementing the model in Russia demonstrates, the model is applicable under Russia's conditions and provides certain opportunities. The novelty of the research is caused by the fact that the authors apply a foreign model of fair accounting analysis (Beneish Model) and carry out an in-depth analysis of basic relations to obtain a clearer picture as well as describe prospects of launching this model for consolidated statements database that involves thousands of companies which can produce an effect for mass monitoring by tax authorities.
Keywords: accounting statements, manipulations, accounting statement bias, auditing methods, financial economic models, auditing models, financial ratio analysis, financial economic analysis, tax control methods, tax control
Ofitsial'nyy sayt Federal'noy nalogovoy sluzhby [Elektronnyy resurs]. Ц Rezhim dostupa: http://www.nalog.ru (data obrashcheniya: 30.06.2017).
SPARK-Sistema professional'nogo analiza rynkov i kompaniy. [Elektronnyy resurs]. Ц Rezhim dostupa: http://www.spark-interfax.ru (data poslednego obrashcheniya 10.07.2017).
Bogatyrev S.Yu. Nalogovye aspekty stoimosti biznesa. / S.Yu. Bogatyrev // Nalogi i nalogooblozhenie. Ц 2014.-є 7 (121), S. 650 Ц 661.
Bogatyrev S.Yu., Alferova A.V. Stoimostnoy analiz nalogovykh faktorov v sovremennykh informatsionnykh sistemakh // Nalogi i nalogooblozhenie, є 6, 2015 god
Mezhdunarodnye standarty finansovoy otchetnosti. Ofitsial'nyy sayt Mezhdunarodnogo soveta po standartam finansovoy otchetnosti (MSFO). Rezhim dostupa: www.ifrs.org. Data dostupa: 08.01.2017.
Zhurnal ЂMSFO na praktikeї [Elektronnyy resurs]. Ц Rezhim dostupa: http://msfo-practice.ru (data poslednego obrashcheniya 10.07.2017).
Bogatyrev S. Yu., Gusel'nikova E. N. Kvalimetriya kreditovaniya roznichnogo biznesa // Bankovskoe delo, 2012, є 6.