Abstract: The subject of this research is the analysis of corporate property taxation process and determination of the main problems and relevant solutions. The author of the article examines such aspects of the topic as fiscal and regulative functions of corporate property tax in the Russian Federation. Kareeva performs evaluation of tax revenues from corporate property tax. She pays special attention to the analysis of changes in the tax law regarding property taxation and associated development trends. In her research Kareeva has applied such research methods as analysis of theoretical literature on the matter, analysis, statistical and graphical methods of data presentation. The database of the research includes Russian and foreign researches, printing media and Internet, stastistics and management statements provided by the Russian Federation state authorities. In her article Kareeva provides a description of property tax and describes associated problems and their solutions. As a result of the research, the author describes the main areas for improvement of corporate property tax, in particular, determination of the local status of the aforesaid tax in comparison to the land tax, definitions of immovable and movable property by the Tax Code of the Russian Federation, and recommendations on how to implement property tax and reinforce measures aimed at prevention of corporations' avoidance of tax and concealment of property. 

Keywords: Benefits, Tax regulation, Tax system, Budget, Changes in legislation, Immovable property, Tax status, Movable property, Property taxation, Property tax

References:
Alekseeva G. I. Osobennosti poryadka ischisleniya i uplaty naloga na imushchestvo organizatsiy // Bukhgalterskiy uchet v kommercheskikh i nekommercheskikh organizatsiyakh – 2016.-№ 12. – s. 15-22.
Loginova T.A. Aktual'nye problemy i perspektivy nedvizhimogo imushchestva po kadastrovoy stoimosti // Ekonomika i predprinimatel'stvo.-№7, 2017.-S. 111-116.
Naumkina T.V. Nalogooblozhenie imushchestva v zarubezhnykh stranakh // Regional'naya ekonomika: teoriya i praktika – 2017.-№ 3. – s. 56-68.
Zakon goroda Moskvy ot 05.11.2003 № 64 «O naloge na imushchestvo organizatsiy» s izmeneniyami i dopolneniyami ot 20.02.2019 g. Spravochno-pravovaya sistema Konsul'tant Plyus. URL: http://www.consultant.ru (red. 27.12.2018).
Parygina V. A. Ponyatie, istoriya i funktsii nalogooblozheniya imushchestva organizatsiy // Pravo i ekonomika – 2018.-№ 12 s. 60-72.
Semkina T.I. Nalogovye l'goty vzimaniya naloga na imushchestvo organizatsiy // Finansy.-№ 10, 2018. – s. 37-50.
Pyatsheva E. N. Tendentsii razvitiya sistemy imushchestvennogo nalogooblozheniya organizatsiy v RF //Ross

Abstract: Tax incentives require constant monitoring of their effectiveness. Investment tax incentives are a fiscal instrument widely used by Russian regions to encourage capital contributions. Having analyzed regional methods used to assess economic effectiveness of tax incentives, Popova has defined essential features of applicable effectiveness coefficients. Economic effectiveness coefficients are usually replaced with trend data and have a weak connection with the mechanism of tax incentives. This makes it difficult to evaluate the contribution of tax incentives to encouragement of investment process. The aim of this research is to develop approaches and methods that would allow to assess economic effectiveness of investment tax incentives but would be free of drawbacks that current methods have. The research methodology was based on formal logic methods (induction, deduction, analysis, synthesis and comparison), statistical methods, economic analysis methods and the elasticity concept. The scientific novelty of the research is caused by the fact that economic effectiveness coefficients offered by the author reflect specific features of tax incentives as an instrument of state encouragement, i.e. the instrument that allows to provide financial resources for additional investments. Depending on the mechanism of how tax incentives function, the author defines the basis for calculating the investment growth (return on investment) as a result of granted tax incentives. 

Keywords: equity capital, loan capital, tax shield, increment, return on investment, tax burden, economic effectiveness, investment, tax incentives, basic amount of investment

References:
Otsenka effektivnosti regional'nykh nalogovykh l'got v 2017 g. : otchet Glavnogo finansovogo upravleniya Kemerovskoy oblasti. URL : https://www.ofukem.ru/activity/benefits/11405/ (data obrashcheniya: 05.04.2019).
Kislitsyna L. V. Finansovo-investitsionnyy potentsial kompaniy kak osnovnoy faktor razvitiya regiona / L. V. Kislitsyna, E. S. Krikun // Aktivizatsiya intellektual'nogo i resursnogo potentsiala regionov : materialy 4-y Vseros. nauch.-prakt. konf., g. Irkutsk, 17 maya 2018 g. : v 2 ch. — Irkutsk, 2018. — Ch. 2. — S. 350–355.
O nalogovykh stavkakh pri primenenii uproshchennoy sistemy nalogooblozheniya [Elektronnyy resurs] : zakon Kemerovskoy oblasti ot 26 noyabrya 2008 g. № 99-oz // IPS «Kodeks».
Avdyushina M. A. Perspektivy finansirovaniya investitsiy v usloviyakh ekonomicheskogo razvitiya / M. A. Avdyushina // Materialy mezhdunarodnoy nauchno-prakticheskoy konferentsii «Ayushievskie chteniya. Finansovo-kreditnaya sistema: opyt, problemy, innovatsii», 75-y ezhegodnoy nauchnoy konferentsii professorsko-prepodavatel'skogo sostava i doktorantov,

Abstract: The local budget is the budget of a municipal unit that is formed, approved and performed by local self-government authorities. Considering that the Constitution of the Russian Federation does not include local self-government in the state authority and government authorities, local budgets are not included in state financial authorities, either, although they are certainly an element of a single fiscal system. Financial independence of local self-government is a very important goal of today's government because successful socio-economic development of municipal units requires the financial base that would be made out of own revenues of local budgets. The author of the article have analyzed tax revenues of municipal units in the Perm region at runtime and makes her conclusions. The financial dependence of the lower budgets on the higher budgets became an essential discouraging factor of sustainability of regional and local budgets and, as a consequence, reduced responsibility of budgets and weakened the tax administration system of regional and local budgets. Thus, the article is devoted to two aspects of one problem, the loss of financial sources of the Russian Federation and municipal authorities and reduction of their profitable powers. This is the problem the author of the article has tried to view based on particular examples. 

Keywords: tax policy, taxation, assessment of taxes, regional budgets, local budgets, town council, regional policy, tax revenues, financial independence, governance

References:
Federal'nyy zakon «Ob obshchikh printsipakh mestnogo samoupravleniya v Rossiyskoy Federatsii» № ІZІ-FZ
Evropeyskaya Khartiya mestnogo samoupravleniya. (g. Strasburg, 15 oktyabrya 1985 goda). Mestnoe samoupravlenie v Rossiyskoy Federatsii: Sb. normativnykh aktov. M., 1998. Konstitutsiya Rossiyskoy Federatsii. M., 1998.
Balynin I. V. Finansovoe obespechenie munitsipal'nykh obrazovaniy v usloviyakh ekonomicheskoy turbulentnosti: prioritety, problemy i puti resheniya / Audit i finansovyy analiz. 2016. №2. S. 163-167.
Goncharenko L.I., Savina O.N. Aktual'nye voprosy formirovaniya investitsionnoy privlekatel'nosti regiona na sovremennom etape razvitiya rossiyskoy ekonomiki /Ekonomika. Nalogi. Pravo.2014. № 5. S. 117-125.
Lozhechko A. S. Nalogovyy potentsial sub'ekta Rossiyskoy Federatsii kak element sistemy upravleniya dokhodami regional'nogo byudzheta / Sbornik statey Mezhdunarodnoy nauchno-prakticheskoy konferentsii. 2016. S. 168-179.
Pazdnikova N.P. Modelirovanie regional'nogo monitoringa gosudarstvennykh programm / Ekonomika i menedzhment

Abstract: This article was written as part of the research aimed at formation and development of an investment complex in a rapidly developing region 'Kamchatka'. The subject of this article is the preferential tax treatment of legal entities carrying out investment projects in the Kamchatka Region. In his article Afonin offers recommendations for the state regarding how to create the taxation scheme that would be the most preferable for investors. Within the framework of this article, taxation burden means all taxes payable by participants of investment projects into the budget, and insurance contributions to the state non-budgetary funds. In his research Afonin has used the method of comparative analysis. Based on the example of the Kamchatka Region, the author carries out a comparative analysis of tax benefits received by small-business organisations using various taxation schemes over the past five years. As a result of comparing tax burden of organisations, the author of the article comes to the conclusion that small organisations should better use a simplified taxation scheme while TOP regime has had very little influence on small business. The author of the article also calculates expected sums of revenues into the federal budget and consolidated budget of the Kamchatka Region. Implementation of a simplified taxation scheme is also better for a region. 
 

Keywords: legal entities, investor, comparative characteristics, investment project, small business, tax credits, Kamchatka region, Territory of advanced development, budget, insurance contributions

References:
Nalogovyy kodeks Rossiyskoy Federatsii (chast' pervaya) ot 31.07.1998 № 146-FZ. URL: http://www.consultant.ru/document/cons_doc_LAW_19671/.
Federal'nyy zakon ot 24.07.2007 № 209-FZ «O razvitii malogo i srednego predprinimatel'stva v Rossiyskoy Federatsii». URL: http://www.consultant.ru/document/cons_doc_LAW_52144/.
Postanovlenie Pravitel'stva Rossiyskoy Federatsii ot 04.04.2016 № 265 «O predel'nykh znacheniyakh dokhoda, poluchennogo ot osushchestvleniya predprinimatel'skoy deyatel'nosti, dlya kazhdoy kategorii sub'ektov malogo i srednego predprinimatel'stva». Rossiyskaya gazeta-Federal'nyy vypusk №6944 (76). URL: https://rg.ru/2016/04/11/dohody-biznesa-dok.html.
Postanovlenie Pravitel'stva Rossiyskoy Federatsii ot 28 avgusta 2015 g. № 899 «O sozdanii territorii operezhayushchego sotsial'no-ekonomicheskogo razvitiya «Kamchatka». URL: http://base.garant.ru/71174036/.
Federal'nyy zakon ot 06.12.2011 № 402-FZ «O bukhgalterskom uchete». URL: http://www.consultant.ru/document/cons_doc_LAW_122855/.
Federal'nyy zakon ot 1 maya 2016 g

Abstract: The object of the research is the taxation of individual property based on the cadastral value in the Russian Federation constituents. The subject of the research is the basic elements of taxation of individual property based on the cadastral value. The author of the article examines approaches to establishing the mechanism of taxation of individual property based on the cadastral value in terms of the competence of local representative bodies and legislative body of Moscow. The author pays special attention to the results of transferring to the taxation of individual property based on the cadastral value in the Russian Federation constituents. The methodological basis of the research involves applicable legal provisions regarding taxation of individual property based on the cadastral value. In the course of her research Loginova uses the following research methods: analysis of legislation and statistical data, synthesis, analogue, observation and presentation of data in a form of a table. As a result of her research, Loginova discovers barriers that hinder the implementation of the rational policy of individual taxation based on the cadastral value including incompleteness of works aimed at creation of property unit cadaster and evaluation of these items of taxation, as well as undervaluation of the fiscal importance of the individual property taxation. The author's special contribution to the research of the topic is that she defines particularities of applying tax rates and rebates on individual property upon the cadastral value based on the analysis of the local legislation that establishes the procedure for collecting this tax. The novelty of the research is caused by the fact that the author makes her own suggestions on granting rebates for individual property tax based on observation of the principle of target orientation and necessity. 

Keywords: taxpayers, debenture on tax, cadastral value, tax benefits, tax rate, incomes of budget, tax base, property taxes, tax burden, taxation of individuals

References:
Nalogovyy kodeks Rossiyskoy Federatsii (chast' vtoraya): [feder. zakon: prinyat Gos. Dumoy 19.07.2000 № 117-FZ (red. ot 05.10.2015)]. [Elektronnyy resurs] // SPS «Konsul'tant plyus»: Zakonodatel'stvo: Versiya Prof. – Rezhim dostupa: http://base.consultant.ru/
Ofitsial'nyy sayt Federal'noy nalogovoy sluzhby Rossiyskoy Federatsii [Elektronnyy resurs] / sayt FNS Rossii / – Rezhim dostupa: https://www.nalog.ru
Malis N.I., Sovershenstvovanie elementov nalogovogo mekhanizma – real'nyy put' povysheniya dokhodov byudzheta // Nauchno-issledovatel'skiy finansovyy institut. Finansovyy zhurnal. №3, 2013. S. 91-92

Abstract: The subject. The subject of the research is the regional features of corporate property tax and prospects for developing it at the modern stage. Corporate property tax is a regional tax and one of the most important sources of regional budgets. The author of the article focuses on the analysis of regional tax policy in the sphere of corporate property taxation. In this research the author pays special attention at such aspects as the need to develop a rational system of corporate property taxation taking into account regional features at this stage. Methodology. The analysis of practice of corporate tax collection was based on general research methods (observation, logical analysis, economic analysis, complex analysis, analogy) and special research methods and procedures (comparison and generalisation, selection and grouping). Results. The author gives recommendations on how to improve corporate taxation tax at the regional level under modern conditions. The author has analyzed dynamics of revenues from corporate property tax into consolidated budgets of the Russian Federation and consolidated budget of the Republic of Dagestan as well as the main factors that influence the collectability of this tax. The author's contribution to the topic is her recommendations on how to improve this tax, in particular, the author's idea that there is aneed to increase tax rates for expensive tax objects and review the cadastral value of property objects as well as further improve the system of corporate tax rebates. In addition, the author emphasizes the importance of activities to increase efficiency of tax authorities' activities including that with the use of modern automated information systems for the purpose of reducing expenses of tax administration and increasing their quality and control. Conclusion. The author's contribution is that she offers recommendations aimed at increasing efficiency of corporate taxation system under modern Russia's conditions. 
 

Keywords: small business, incentives, regulation, benefits, rates, cadastral value, taxes, budget, region, property

References:
Nalogovyy kodeks RF. – M.: Izd-vo «Omega-L», 2017.
Osnovnye napravleniya nalogovoy politiki na 2016 god i planovyy period 2017 i 2018 godov. – www.minfin.ru – Ofitsial'nyy sayt Minfina RF.
Aliev B.Kh. Nalogi i nalogovaya sistema RF. [Tekst] / Pod obshchey red. B.Kh. Alieva B.Kh., Kh.M. Musaevoy.-M.: YuNITI-DANA, 2014.-458s.
Barulin S.V. Nalogovye l'goty kak element nalogooblozheniya i instrument nalogovoy politiki // Finansy. – 2012. №2.-S.34.
Imushchestvennoe nalogooblozhenie: regional'nyy opyt, problemy i puti ikh resheniya //Finansy. 2015.-№ 11.-S.33-34.
Imanshapieva M.M. Analiz primeneniya nalogovykh l'got kak instrument povysheniya investitsionnoy aktivnosti regiona. [Tekst]/ Imanshapieva M.M. //Finansovaya analitika: problemy i resheniya, 2014.-№9 (195).-S. 22-31.
Imanshapieva M.M. Optimizatsiya elementov nalogooblozheniya sub'ektov agrarnogo biznesa v usloviyakh transformatsii ekonomiki (po materialam Respubliki Dagestan) [Tekst] /Imanshapieva M.M., Remikhanova D. A. // Finansovaya analitika: problemy i resheniya.-M. 2

Abstract: In her article Borodina examines taxation of motor vehicles in Russia and abroad. The rationale of the topic is caused by the growing car ownership level in the world and, consequently, increasing number of taxable items as well as taxpayers (both individuals and legal entities). The object of the research is taxation of motor vehicles in Russia and abroad. The subject of the research is the tax relations arising between the state and owners of motor vehicles regarding imposing taxes on owning and using motor vehicles. Borodina carries out an analysis of mandatory payments and levies to the government (taxes, levies and quasi taxes) imposed by the Russian and European Union governments on owners of motor vehicles. Special attention is paid to the following aspects: taxation of corporate motor vehicles; the share of the land transport tax in the total amount of individual and legal entity transport taxes; distribution of transport tax burden between individuals and legal entities. In her research Borodina uses analytical, statistical and graphical research methods. The researcher also performs the following types of analysis: qualitative, quantitative, comparative and retrospective as well as the method of synthesis. The author has discovered an increase in the number of transport vehicles and car ownership level in developing and developed countries which defines prospects for taxation fo motor vehicles. The researcher analyzes experience in taxation of motor vehicles in the European Union and defines opportunities for applying this type of taxation in Russia. The author describes a model for collecting mandatory payments from organizations including that for owning and using motor vehicles and discovers a significant excess of corporate tax burden per land transport item compared to individual tax burden. The author also analyzes changes that have been made in legislation over the past five years and have had a significant influence on the tax burden of transport owners. 

Keywords: cargo vehicles, motor vehicles, customs duties, Plato System, gasoline excise duties, car recycling tax, transport tax, taxation in the EU, taxation in Russia, car ownership level

References:
Sistema vzimaniya platy «Platon» [Sayt]. URL:http://platon.ru/ru/about (data obra-shcheniya: 17.12.2016).
O vzimanii platy v schet vozmeshcheniya vreda, prichinyaemogo avtomobil'nym doro-gam obshchego pol'zovaniya federal'nogo znacheniya transportnymi sredstvami, ime-yushchimi razreshennuyu maksimal'nuyu massu svyshe 12 tonn : Postanovlenie Pravi-tel'stva RF ot 14.06.2013 № 504 (red. ot 14.11.2016). URL:http://www.consultant.ru/(data obrashcheniya: 17.12.2016).
Nikolaeva M.V. K voprosu o sovershenstvovanii mekhanizma finansovogo obespecheniya dorozhnoy infrastruktury // Finansy i upravlenie. - 2016. - 1. - C. 81 - 90. DOI: 10.7256/2409-7802.2016.1.15434. URL: http://www.e-notabene.ru/flc/article_15434.html
Transport v tsifrakh // Ministerstvo transporta Rossiyskoy Federatsii [Sayt]. URL:http://www.mintrans.ru (data obrashcheniya: 15.12.2016).
ACEA TAX GUIDE 2016 / The European Automobile Manufacturers' Association (ACEA). URL:http://www.acea.be/uploads/news_documents/ACEA_TAX_GUIDE_2016.pdf (data obrashcheniya: 17.12.2016).
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