Abstract: The subject of the research is the concept of 'excess profit'. Growing income inequality creates the need for the government intervention into this economic sector. Within the framework of taxation, social and economic policy for the wealthier class is an efficient instrument for the government to fulfill their tasks. The author of the present article defines the main parameters of taxation of excess profits and analyzes general and specific features of taxation of excess profits. Special attention is paid to the efficiency of excess profits tax as part of the implementation of the progressive scale of income tax as well as solidarity tax from the social and economic points of view. The methodological basis of the research includes researches in the sphere of taxation. In her research Nikolaeva uses general research methods and techniques such as scientific analysis, abstraction, synthesis, comparison, etc. She also analyzes the main prerequisites for the implementation of excess profits tax in the Russian Federation and concludes that there are certain problems in the process of excess profits taxation. Much attention is paid to the efficiency of the implementation of excess profits tax from the social and economic points of view. At the end of the article Nikolaeva makes recommendations on how to improve excess profits taxation in Russia. The results of the research can open up new prospects for further researches. 

Keywords: taxation of excess profits, tax burden, tax for wealthy taxpayers, solidarity tax, excess profits tax, excess profit, progressive taxation, tax, taxation, wealth

References:
Internet-portal. Listov I. O naloge na solidarnost'. Partner. ¹2 (209) 2015g. [Elektronnyy resurs]// Rezhim dostupa: http://www.partner-inform.de/partner/detail/2015/2/324/7246
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Sultanova R.F., Mishenina M.S. Effektivnost' vvedeniya progressivnoy shkaly nalogooblozheniya dokhodov fizicheskikh lits. V Mezhdunarodnaya studencheskaya elektronnaya nauchnaya konferentsiya «Studencheskiy nauchnyy forum» (15 fevralya – 31 marta 2013 g.) [Elektronnyy resurs]// URL: http://www.scienceforum.ru/2013/227/6734
Interne

Abstract: Based on judicial practices, the authors of the present article are trying to answer the question whether entrepreneurial activity can be considered as the situation when a property owner (physical entity) leases the property he or she owns. The subject of the present research is the contradictions arising between tax authorities and taxpayers regarding the matter. The authors note that providing that the tax legislation does not offer its own definition of 'entrepreneurial activity', law enforcement officials have to apply provisions of civil law. In this case, uncertain legal statements cause the need to view circumstances of a particular case. The methodology of the research is based on traditional legal principles, techniques and methods such as dialectics, analysis, synthesis, analogy and deduction and etc. The authors conclude that the situation when a physical entity leases out his property obtained for personal, family and other purposes can't be considered as entrepreneurial activity. Accordingly, the rent isn't considered as a revenue obtained in a result of entrepreneurial activity.

Keywords: judicial practice, entrepreneurial (business) activities, tax, rent, tax dispute, individual, entrepreneur (businessman), citizen, rental fee, income.

References:
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