THEORY AND HISTORY OF TAXATION
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
THEORY AND HISTORY OF TAXATION
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
TAXATION OF NATURAL RESOURCE MANAGEMENT
Reference:
Kilevnik M.N., Zima D.A.
Features of taxation of rational environmental management as a factor of sustainable growth in Russia
// Taxes and Taxation.
2024. № 2.
P. 33-42.
DOI: 10.7256/2454-065X.2024.2.70427 EDN: PYMYSA URL: https://en.nbpublish.com/library_read_article.php?id=70427
Abstract:
The article is devoted to the study of the problems of fiscal regulation of the rational use of natural resources to achieve the goals of sustainable economic growth and improve the quality of life of the population. According to official statistics, it should be noted that it is difficult to identify individual problems on the impact of direct taxation of the use of natural resources on the effectiveness of environmental management in Russia. Great practical importance in theoretical and applied economics is attached to strengthening the environmental component in taxation. The purpose of the study was to analyze the prospects for the development of the implemented directions of the tax policy of rational environmental management to ensure the environmental safety of Russia. In modern tax systems, a separate aspect highlights the directions of tax regulation of the use of natural resources, providing a fiscally significant effect on budget revenues at all levels and increasing the environmental potential of rational environmental management. Various general scientific methods were used in the research process, including: abstract-logical, comparative analysis, generalization, as well as tabular and graphical methods. When studying the practical experience of tax regulation of effective environmental management, SWOT analysis methods, as well as variable and trend analysis are used. The authors provide a systematic analysis of the practice of ensuring budget revenues of the subjects of the Russian Federation and their compliance with the policy of rational environmental management, as well as determining the causal relationship of the considered features of taxation of the use of natural resources in Russia. The procedure for taxation of environmental management is important for the formation of fiscal sustainability and ensuring high efficiency of tax policy in the field of rational environmental management. The state policy of taxation of environmental management should be based on the principle of preserving the interest of investors in investments in environmental protection measures, providing tax incentives and preferences for the introduction of new waste-free production technologies. The prospects for further development of tax regulation of effective environmental management should be aimed at activating public-private partnerships by stimulating private investment in the creation of new and modernization of existing assets of the "green" economy, as well as optimizing environmental monitoring.
Keywords:
budget, environmental safety, environmental governance, fiscal regulation, tax policy, environmental management, environmental protection, effective taxation, tax base, the tax rate