Reference:
Krichevskiy E.N..
Development of scientific and methodological approaches to identify threats of possible insolvency of legal entities for tax administration purposes
// Taxes and Taxation.
2025. № 3.
P. 1-21.
DOI: 10.7256/2454-065X.2025.3.74243 EDN: IRWYZS URL: https://en.nbpublish.com/library_read_article.php?id=74243
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This article is a study of the possibility of improving scientific and methodological approaches to determining the bankruptcy of insolvent organizations. The paper discusses modern methods of bankruptcy forecasting, as well as the author's methodology for identifying "pre-bankruptcy" for tax administration purposes. The purpose of the presented research is to improve scientific and methodological approaches to determining the situation preceding the onset of insolvency (bankruptcy) of legal entities for the purposes of tax administration. The novelty of the present study lies in the development of an algorithm for determining control ratios that make it possible to identify the possible insolvency of legal entities for tax administration purposes. The object of the study is the economic relations formed during the bankruptcy procedure of insolvent organizations.The basis of the research methodology is formed on the basis of general scientific and special research methods, including methods of comparative analysis, a method of summarizing results when formulating conclusions and presenting priority areas, a method of system analysis and expert assessment. The research results are primarily aimed at improving the efficiency of tax administration of insolvent organizations through a set of preventive measures by tax authorities aimed at financial recovery of organizations, identifying problematic taxpayers at risk of insolvency (bankruptcy), as well as providing an opportunity to voluntarily restructure the assets and liabilities of organizations. At the same time, the prospects for further research lie in adapting foreign neural networks to predict corporate bankruptcies and create domestic ones.
Keywords:
methodology, bankruptcy estate, neural network, creditors, forecasting, tax administration, debtor, pre-bankruptcy period, insolvency, bankruptcy institute
Reference:
Stankovskii M.V..
The concept of monitoring the tax risks of the state in the context of the digital economy
// Taxes and Taxation.
2025. № 1.
P. 52-63.
DOI: 10.7256/2454-065X.2025.1.72942 EDN: AGTGVK URL: https://en.nbpublish.com/library_read_article.php?id=72942
Abstract:
Comprehensive digitalization of economic processes made it possible to define the goal of this study: development of a concept for monitoring state tax risks at the national level. To achieve this goal, it was necessary to solve a set of problems that ensure a comprehensive study of the problem from both theoretical and practical points of view. The object of the study is the economic relations that develop between the state and taxpayers within the framework of tax administration. The subject of the study is the tax risks of the state, caused by the process of digitalization and modernization of business forms. The work uses general scientific research methods: analysis and synthesis, deduction and induction, generalization, description. In addition, the following private scientific methods were used: graphical and tabular method of presenting the studied data. The novelty of the study consists in developing a concept for monitoring the tax risks of the state, which includes primary identification, quantitative and qualitative analysis, assessment of factors and development of proposals for managing the tax risks of the state at the macro level. Based on the results of the practical study, the tax risk of the state was identified in the context of taxation of organizations engaged in cross-border trade in electronic services. In order to minimize and mitigate this tax risk, specific management mechanisms were developed. In particular, it was proposed to introduce the institute of a digital permanent representative office in the Russian Federation. The scientific work may be of interest to a wide range of users due to the detailed elaboration of the issue of building a concept for monitoring the tax risks of the state in the context of the digital economy.
Keywords:
Digitalization of the economy, Digital Permanent Representation, Effective tax rate, Tax legislation, Cross-border trade in services, Monitoring tax risks, Tax and taxation, Tax risk, Risk management mechanism, Tax administration
Reference:
Shamaev S.A..
Digitalization of universal excise tax administration in the EAEU countries: innovative approaches and harmonization problems
// Taxes and Taxation.
2024. № 6.
P. 19-33.
DOI: 10.7256/2454-065X.2024.6.72482 EDN: YRMQWQ URL: https://en.nbpublish.com/library_read_article.php?id=72482
Abstract:
The subject of this study is the administration of universal excise taxes, specifically one of its forms—value-added tax (VAT) – in the countries of the Eurasian Economic Union (EAEU). The study examines VAT within the context of tax system harmonization, digitalization of administration, and taxation of cross-border transactions. The focus is on differences in VAT rates, levels of process automation, and approaches to tax administration, which create barriers to integration and reduce the efficiency of tax systems. Special attention is given to the impact of digitalization on improving VAT collection, reducing the tax gap, and increasing the transparency of tax accounting. Additionally, the study explores the experiences of international integration organizations, such as the European Union, in tax unification and the implementation of digital platforms for taxpayer accounting and the administration of cross-border transactions. The methodological basis of the study includes the analysis of statistical data on VAT receipts, a comparative analysis of the tax systems of EAEU countries, and an examination of international experience, particularly the practices of the European Union. Methods such as generalization, modeling, and economic and mathematical analysis were applied to assess the effectiveness of current and prospective VAT administration mechanisms. The results demonstrate a strong dependence of tax revenue growth on the level of digitalization in administrative systems. It has been established that creating a unified digital VAT accounting platform can minimize the tax gap, improve tax collection, and reduce administrative costs. Key barriers to harmonization have been identified, including differences in VAT rates and the absence of a unified approach to the taxation of digital services. The practical significance of the results lies in their potential application to the development of joint programs among EAEU member states in the field of tax policy coordination, as well as the creation of a common supranational tax policy for the EAEU. Recommendations have been developed to adapt international best practices, including the introduction of automated taxpayer accounting systems, and specific steps have been proposed to unify the taxation of cross-border trade. The article concludes by emphasizing the need for coordinated efforts among EAEU countries to create a unified tax strategy. Such a strategy would enhance VAT collection, strengthen economic integration, and foster more transparent interactions between market participants.
Keywords:
Tax Accounting Automation, Tax Gap, Economic Integration, Cross-Border Transactions, VAT Administration, Tax Digitalization, Tax System Harmonization, Eurasian Economic Union, Value-added tax, Universal excise
Reference:
Kosenkova Y..
Formation of a methodology for determining valid tax liabilities in case of unjustified application of tax benefits and reduced tax rates
// Taxes and Taxation.
2024. № 6.
P. 90-111.
DOI: 10.7256/2454-065X.2024.6.71716 EDN: LOYVQV URL: https://en.nbpublish.com/library_read_article.php?id=71716
Abstract:
The article is devoted to the issue of calculating valid tax liabilities in the process of tax control in the Russian Federation. The relevance of the topic is due to the lack of a unified methodology for calculating valid tax liabilities (VTL), which leads to a significant number of tax disputes, inconsistency between the position of official financial authorities and judicial practice, violation of the rights and economic interests of taxpayers, lack of uniformity in the approaches of tax and law enforcement agencies in the process of determining the amount of valid tax liabilities within the framework of tax control, and law enforcement activities. The object of the study is the social and economic relations that develop between taxpayers and tax authorities in the process of tax control. The subject of the study is the process of determining the amount of valid tax liabilities when identifying tax offenses. The research used general scientific methods of cognition – analysis, synthesis, induction, description, principles of formal logic, as well as private scientific methods - graphical, method of analyzing specific legal situations. The study was based on the analysis of scientific publications on relevant topics, as well as on the analysis of judicial practice in tax disputes. Within the framework of the article, recommendations are given on the formation of a unified methodology for calculating the VTL on the example of one of the directions for obtaining unjustified tax benefits – the illegal use of tax incentives and reduced tax rates. Within the framework of the study, the application of the actual calculation method for this type of tax offenses is justified; the risk markers of the scheme are identified and options for measures implemented by the tax authority to establish valid tax obligations are proposed; the accounting procedure for corporate income tax expenses and value added tax amounts, taking into account tax deductions, is determined. The novelty lies in the formation of a methodology for calculating the VTL in relation to the unjustified application of tax benefits and reduced rates, which can and should be an integral part of a single methodology that takes into account the main directions of obtaining unjustified tax benefits. The practical significance lies in the possibility of using such a methodology by both taxpayers and tax authorities based on the results of tax control measures, which will reduce the volume of contradictions, protect both the interests of the budget and the economic interests of taxpayers at the same time.
Keywords:
risk markers of tax schemes, unjustified tax benefit, additional taxes, tax disputes, tax rates, tax benefits, The method of calculation of the VTL, technical companies, valid tax liabilities, tax migration
Reference:
Krichevski E.N..
The role of artificial intelligence in the tax administration of bankruptcy proceedings of insolvent organizations
// Taxes and Taxation.
2024. № 6.
P. 34-48.
DOI: 10.7256/2454-065X.2024.6.72534 EDN: YUUVBY URL: https://en.nbpublish.com/library_read_article.php?id=72534
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In the era of digital transformation, artificial intelligence (hereinafter – AI) is becoming a key tool in tax administration. This article is a study of the possibilities of using AI in the tax administration of insolvent organizations (bankrupt), as well as the mechanics of introducing AI technologies into the work of structural divisions of tax authorities responsible for ensuring bankruptcy procedures for insolvent organizations and the prospects for their adaptation in the Russian tax administration system. Currently, bankruptcy is a macroeconomic factor and the need to apply AI in Russian practice, including to ensure bankruptcy procedures, is possible through the introduction of algorithms for monitoring and analyzing financial statements of enterprises. The article analyzes the international experience of using AI in the work of judicial and fiscal authorities, in order to adapt the selected approaches within the Russian system, which will contribute to increasing transparency and efficiency of tax administration. The basis of the research methodology is formed on the basis of general scientific and special research methods, including methods of comparative analysis, a method of generalizing results when formulating conclusions and presenting priority areas, a method of system analysis and expert assessment. The novelty of this study lies in the adaptation of tools and the introduction of AI mechanics into the tax administration of insolvent organizations (bankrupt). Conclusion. The introduction of AI into the work of the Federal Tax Service of Russia, in terms of tax administration of insolvent organizations, is a major vector towards improving the effectiveness of bankruptcy procedures for insolvent organizations. At the same time, the development of the institute of bankruptcy with the gradual introduction of AI contributes to: the development of predictive analytics, the construction of models for predicting the outcome of cases, the identification of distortions in the debtor's statements and balance sheet, reducing the cost of administering bankruptcy procedures, reducing the time spent on data processing. International experience demonstrates the high effectiveness of such technologies. The adaptation of the analyzed tools for Russian practice will open up new opportunities for digitalization, increase the transparency of tax administration, and also contribute to the development of international interdepartmental electronic interaction.
Keywords:
bankruptcy estate, data analysis, creditors, deferred taxes, tax administration, debtor, arbitration manager, artificial intelligence, insolvency, institute of bankruptcy
Reference:
Tipikina V.A., Bondarev M.A..
On the issue of determining the actual tax liabilities in transactions with "high tech" companies
// Taxes and Taxation.
2024. № 5.
P. 77-100.
DOI: 10.7256/2454-065X.2024.5.71685 EDN: CFCAPP URL: https://en.nbpublish.com/library_read_article.php?id=71685
Abstract:
The article is devoted to the issues of improving the methodology for determining valid tax liabilities (BOTTOM) in transactions with "high tech" companies. It is noted that due to the increase in the number of "high tech" companies, the question arises not only of the control of their chain of exchange of goods/works/services, but also of determining the rules for calculating the taxes. In this regard, the aim of the article is to develop a methodology for determining the tax liabilities when identifying transactions carried out with "high tech" companies based on an analysis of existing judicial practice. The object of scientific work is a set of socio-economic relations that arise in the process of determining the BOTTOM. The subject of the study is the methodology for determining the actual tax liabilities (BOTTOM) in transactions with "high tech" companies. The research methodology is based on the use of tools and methods for the analysis and synthesis of judicial practice, tabular and graphical methods of data visualization. The scientific novelty of this study lies in the adaptation of the general conceptual methodology for determining the actual tax obligations of Tikhonova A.V. in relation to such a type of tax schemes as a transaction with high tech companies. In the end of the article, transactions with "high tech" companies were classified, the basic method of calculating the BOTTOM for each of the types of transactions considered was determined, the main risk markers of tax evasion schemes in transactions with "high tech" companies were identified, and measures of the tax authority to prove the fact of participation of a "high tech" organization in the transaction were formulated. Thus, the article has meaningful practical significance and will be useful to a wide range of specialists from both tax authorities and consulting organizations.
Keywords:
Tax evasion, Personal income tax, Transport tax, Unjustified tax benefit, Property tax, Income tax, Valid tax liabilities, Calculation method, The actual method, A technical company
Reference:
Balakin M.S..
Improving the mechanism of tax administration of VAT benefits in the context of digitalization
// Taxes and Taxation.
2024. № 4.
P. 1-16.
DOI: 10.7256/2454-065X.2024.4.70620 EDN: ZOGGGY URL: https://en.nbpublish.com/library_read_article.php?id=70620
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The article explores the issues of improving the mechanism of tax administration of value added tax (VAT) benefits in the context of digitalization. The purpose of the study is to develop an improved control system for the use of VAT tax benefits, taking into account the digitalization of the process of consolidating taxpayer data, in order to increase the efficiency and transparency of tax administration. The object of the study is VAT tax benefits, and the subject is the mechanism of tax administration of these benefits in the context of digitalization. The paper describes the features of VAT taxation, the process of tax administration in the Russian Federation and the historical context of the formation of a system of control over the use of VAT tax benefits. The main focus is on the existing control system and proposed improvements, including the creation of a centralized platform for collecting and analyzing information about taxpayers, as well as automating the processes of confirming the eligibility of tax benefits. The article offers a number of recommendations, including the unification of the list of documents, standardization of documents forms, changes in the VAT declaration and the regulation of the rules governing the rights of taxpayers to refuse to apply the VAT tax benefit. These measures are necessary for the full implementation of the developed control system and can contribute to improving efficiency. The proposed system of control over the use of VAT tax benefits, including digitalization of the process of consolidating taxpayer data, can make significant improvements in VAT tax administration, bringing it to a new level of efficiency and transparency. Creating a centralized platform for collecting and analyzing information about taxpayers, as well as automating the processes of confirming the eligibility of tax benefits, will allow the tax service to significantly reduce the need for manual documentation requests from enterprises, which will reduce the administrative burden for both the tax service and taxpayers. In addition, the introduction of a control system based on consolidated data will improve interaction between various government agencies, contributing to digitalization and optimization of tax processes. This step is an important stage in the formation of tax administration 2.0 and is necessary for the subsequent transition to more advanced forms of administration that ensure increased efficiency, transparency and fairness of the tax system as a whole, which will contribute to accelerating economic growth in the Russian Federation.
Keywords:
digitalization of the economy, digitalization of tax benefits, digitalization, tax benefits, the mechanism of tax administration, value added tax, tax administration, VAT, Economy, tax
Reference:
Mitin D.A..
Development of tax administration in the Russian Federation in the context of digital transformation
// Taxes and Taxation.
2024. № 3.
P. 66-96.
DOI: 10.7256/2454-065X.2024.3.70812 EDN: MLEFLF URL: https://en.nbpublish.com/library_read_article.php?id=70812
Abstract:
The digital transformation of business and the public sector has had a significant impact on business activities. New types of business have emerged, mainly carried out in the digital space. In addition, new means of payment have emerged: cryptocurrencies and digital financial assets. These facts are shocks to tax administration models created to interact with taxpayers engaged in traditional activities. In this regard, in 2020, the Organization for Economic Co-operation and Development (OECD) at the XIII plenary meeting of the Forum on Tax Administration proposed the concept of digital transformation of tax administration “Tax Administration 3.0: Digital transformation of tax administration.” Taking into account the noted factors, the article provides a theoretical analysis of the risks caused by digital transformation for the purposes of tax administration, and also considers the best practices for leveling risks, including through the digitalization of tax administration. The subject of the study is the digital transformation of tax administration in the Russian Federation. The purpose of the study is to develop proposals for the development of tax administration in the Russian Federation, taking into account the best global practices, as well as using advanced technologies of the digital economy. As part of the study, the following research methods were used: retrospective analysis, synthesis, comparison and forecasting. The article provides a general analysis of the phenomenon of digital transformation and the associated risks for the purposes of tax administration; OECD proposals for the digital transformation of tax administration were reviewed, including their advantages and disadvantages; actual approaches to the transformation of the tax administration model used in the Russian Federation are noted. The scientific novelty of the work is expressed in the proposed further directions for the development of tax administration in the Russian Federation, including: the development of electronic document management; expanding the use of Blockchain technology; using the capabilities of smart contracts to automate the process of calculating and paying taxes. The solutions proposed in the study can be used in the practical implementation of measures to develop tax administration in the Russian Federation.
Keywords:
OECD, electronic document management, smart contracts, blockchain, EAEU, tax regulation, taxes, tax incentives, digitalization, Tax administration
Reference:
Anisimova A..
Tax administration in a changed reality: how to involve taxpayers in the digital environment ?
// Taxes and Taxation.
2023. № 4.
P. 54-66.
DOI: 10.7256/2454-065X.2023.4.43710 EDN: VVSIIA URL: https://en.nbpublish.com/library_read_article.php?id=43710
Abstract:
At the present stage, the process of digitalization is making extensive changes in the lives of many people around the world. In this regard, a significant role in the development of digital processes in society is assigned to the state. The author of the article examines in detail such aspects of the topic as the development of tax administration in the context of the digitalization of the economy. The improvement of tax administration is presented in terms of supply from the tax authorities and demand from taxpayers for electronic tax services. The issue of voluntary compliance with tax laws, as well as existing barriers in the framework of digitalization in world and Russian practices, is touched upon. The main results of the study are: 1. Regions were identified where the population mainly uses traditional channels of communication with tax authorities and subjects of the Russian Federation, in which organizations are less involved in digital technologies for electronic document management. 2. Semantic analysis of message texts of one of the tax forums showed the most discussed topics (personal income tax and VAT) of taxpayers in the Internet environment. 3. The impact of digitalization of tax administration on the collection of tax payments to the budget system of the Russian Federation is shown. For large companies, the calculations did not reveal a difference in the two samples, while in the case of medium-sized organizations, there was a statistical effect. Medium-sized companies paid more taxes in 2019 than in 2018.
Keywords:
digital society, digital gap, digital tax services, taxes, digitalization, taxpayers, tax services, tax administration, demand, supply
Reference:
Kupin M..
Tax control over the taxation of profits of controlled foreign companies: legal specifics and place in the system of state control
// Taxes and Taxation.
2023. № 2.
P. 21-32.
DOI: 10.7256/2454-065X.2023.2.40485 EDN: PWTNXL URL: https://en.nbpublish.com/library_read_article.php?id=40485
Abstract:
The author examines the legal specifics of tax control over the taxation of profits of controlled foreign companies and determines the place of such control in the system of state control. The author examines the relation of tax control with state financial control; specifics of tax audits in the field; the powers of tax authorities to request documents, considering the latest changes in tax legislation. Attention is paid to the legal framework of tax control in this area, the exemption of profits of controlled foreign companies from taxation in Russia and the state of current judicial practice in this area. Both general scientific methods (analysis, synthesis, deduction) and special legal methods (formal legal method, method of legal statistics) were used. The use of a combination of these methods allowed the author to come, in particular, to the following general conclusions: tax control over the taxation of profits of controlled foreign companies is a kind of state financial control; the implementation of this control has its own legal specifics: a desk tax audit can be initiated and carried out without submitting a tax return; the powers of the tax authority in terms of requesting information (documents) have been significantly expanded; it is advisable to provide a specific list of documents (information) confirming grounds for exemption from taxation. The novelty of the research lies in the expansion of theoretical ideas in this sphere and is revealed in the conclusions presented by the author.
Keywords:
profit, foreign company, controlling person, controlled foreign company, tax audit, tax authority, state control, state financial control, tax control, taxation
Reference:
Farkhutdinov R.D..
"Tax reconstruction" in tax legal relations.
// Taxes and Taxation.
2022. № 5.
P. 52-61.
DOI: 10.7256/2454-065X.2022.5.38223 EDN: IAIBVQ URL: https://en.nbpublish.com/library_read_article.php?id=38223
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The relevance of annual legal changes and the novelty of the application of such norms and definitions in tax legal relations, which are absent in law, predetermines the need to study such a scientific phenomenon as "tax reconstruction". The purpose of the study is regulators that allow protecting the interests of taxpayers by identifying the limits of the impact of public law on the subjects of such legal relations. The methodology was the application of system analysis and synthesis, induction and deduction, a conceptual approach to achieving a reasonable balance of public and private interests in tax relations. The scope of application is the methodology for protecting the interests and rights of taxpayers in tax legal relations, despite the fact that regulators for the protection of public interest are defined. The results will make it possible to apply regulators to protect the interests of taxpayers during in-house and on-site tax audits, practically clarify and understand the application of local documents of the Federal Tax Service of Russia, develop legal steps in the course of protecting rights and interests during control measures. Recommendations and proposals drawn up in the form of a conclusion will allow taxpayers – legal entities in particular, to develop a strategy and a line of legal protection in the course of conducting in-house and on-site tax audits against them. We believe it is correct to apply in legal regulation not only the norms but also the principles of law, both general and sectoral.
Keywords:
purpose of the transaction, individual regulation, legal regulation, principles of law, legal entity, a reasonable balance of interests, limits of the limit, regulators of legal relations, limits of the impact of law, tax reconstruction
Reference:
Makhneva E.D..
Development of the concept of permanent representation as a tool to increase the "tax" attractiveness of the Russian economy
// Taxes and Taxation.
2022. № 2.
P. 29-46.
DOI: 10.7256/2454-065X.2022.2.37304 URL: https://en.nbpublish.com/library_read_article.php?id=37304
Abstract:
The object of this study is the taxation of profits and incomes of foreign companies in the context of the institute of "permanent representation", the subject is the problems of collecting mandatory payments and the transformation of the institute in the conditions of digitalization of the economy. Within the framework of the article, the authors analyze the nature of a permanent establishment as a certain characteristic of a subject of tax law based on foreign experience. When revealing the objective reasons and prerequisites for the need to transform this institution, an analysis is also carried out based on the subjects of world economy and the theoretical approach of domestic researchers of such a transformation option as the introduction of the definition of "digital permanent representation". As a result of the study, the authors come to the conclusion about the need for qualitative changes in Russian tax law in terms of the regulation of permanent representation: its definitions, definitions of a single approach to a single technological process and the need to introduce the institute of digital permanent representation. When studying this problem, qualitative theoretical and practical analyses were carried out. The scientific novelty of the study consists in substantiating the existence of significant problems in the regulation of taxation of profits and income of foreign companies operating in Russia, in particular, through permanent representative offices, and proposals for their elimination.
Keywords:
multilateral convention, tax residency, profit, foreign organizations, international taxation, OECD, digital permanent representation, income tax, permanent representation, taxation
Reference:
Radzhabov R..
Risk-oriented approach in tax administration of transfer pricing in Russia
// Taxes and Taxation.
2021. № 3.
P. 66-72.
DOI: 10.7256/2454-065X.2021.3.35378 URL: https://en.nbpublish.com/library_read_article.php?id=35378
Abstract:
The protection of the sovereign tax base and determination of the “fair share of profit” that should be attributed to a particular jurisdiction remains one of the topical issues in Russia and worldwide. The instruments for determining fair profit include the mechanism of transfer pricing designated for calculating company profit of (member of corporate group) based on an analysis of the actual economic circumstances of making a transaction, i.e. the assets, functions and risks of the parties to the controlled transaction (leaning on the modeling of market prices using the methods of transfer pricing). Analysis is conducted on the risk-oriented approach in tax administration of transfer pricing in the Russian Federation. The scientific novelty consists in systematization of the approaches towards tax administration of transfer pricing and formulation of recommendations for improving the efficiency of current processes. The analysis of the practice of tax administration of transfer pricing and the corresponding case law indicates that in assessing the adequacy of prices in controlled transactions to the market level, the tax authorities apply the so-called “risk-oriented” approach aimed at determination of the segments/market participants/transactions with the highest risk of transfer pricing. The implementation of risk-oriented approach requires the development of risk profiles of transfer pricing, which, depending on the analyzed segment or subject matter of transaction, represent a list of tax control measures and circumstances (risk factors) that allow concluding on the presence of transfer pricing risk in such transaction. The practical importance of this research consists in the possibility of using the results the acquired results by the government bodies that carry out the functions of administering transfer pricing, as well as by the organizations that use transfer prices as the tax planning instrument.
Keywords:
cbc reporting, TP methods, related parties, controlled transactions, court practice, tax base, profit income tax, transfer pricing, tax risks, resources of information
Reference:
Makarova N.V..
The role of tax policy in encouraging a healthy lifestyle of the population
// Taxes and Taxation.
2021. № 3.
P. 73-85.
DOI: 10.7256/2454-065X.2021.3.35421 URL: https://en.nbpublish.com/library_read_article.php?id=35421
Abstract:
The relevance of this research is defined by the ongoing worldwide negative trends related to the spread of infectious diseases, which require the development and adoption of complex preventive measures, including tax policy. The subject of this research of the use of tax instruments within the framework of the policy of encouraging a healthy lifestyle of the population. The author explores the methods of indirect taxation of “harmful” food products, summarizes foreign and historical experience in implementation of disincentive tax measures: imposition of tax on high sugar carbonated beverages, the so-called “fat” tax and the salt tax. The author outlines the possible alternative scenarios of using indirect taxation for promoting healthy eating habits. Practical interest of the conducted research consist in recommendations on the use of the incentive mechanism for the value-added tax. Attention is given to the fact that along with the instruments of indirect taxation, the effective measure of healthy lifestyle policy may become the introduction of direct tax incentives aimed at enhancing physical activity of the population. The author determines the contradictions between the labor and tax legislation on the issues of accounting of business expenses allocated for the sport activity of the working citizens. The conclusion is made on feasibility of the broader use of tax incentives, as well as on the need for amending the legislation of the Russian Federation on taxes and fees.
Keywords:
indirect taxes, tax deduction, salt tax, fat taxes, soda tax, excise taxes, tax policy, healthy lifestyle, incentives, tax benefit
Reference:
Davtyan Y.A..
On the existence of tax liability
// Taxes and Taxation.
2021. № 1.
P. 95-111.
DOI: 10.7256/2454-065X.2021.1.34097 URL: https://en.nbpublish.com/library_read_article.php?id=34097
Abstract:
The subject of this research the normative legal acts that regulate social relations emerging as a result of violation of financial legislation of the Russian Federation and determine unlawfulness of the act and penalties for its commission, grounds and mechanism of legal liability, as well as the established law enforcement practice and the existing legal doctrine. This theoretical-legal research is dedicated to examination of the essence and content of the category of tax liability. The study of tax liability as an apparent phenomenon of the Russian socio-legal reality is conducted via dissection of the indicated conceptual category with consideration of the existing contradictory doctrinal views on this phenomenon, as well as the accumulated socio-legal experience. The relevance of this research is substantiate by the range of opinions underlying the doctrinal foundation of legal liability as a scientific category of financial law and general theory of law. The scientific novelty consists in the fact that the conclusion made in the course research on the autonomy of tax liability within the system of legal liability of in the Russian law allowed correlating the constitutive characteristics of legal liability with the characteristics of its particular case – tax liability. The conducted analysis and scientific reflection on the reviewed concepts became a derivative of the conclusion on the autonomy of tax liability within the system of legal liability in the Russian law.
Keywords:
financial law, public law, fiscal interest, tax violations, tax responsibility, financial and legal responsibility, legal responsibility, tax law, financial violations, administrative law
Reference:
Anisimova A..
Methods of improving digital tax services in modern practice of tax administration
// Taxes and Taxation.
2021. № 1.
P. 71-80.
DOI: 10.7256/2454-065X.2021.1.35283 URL: https://en.nbpublish.com/library_read_article.php?id=35283
Abstract:
The article turns particular attention to the analysis of opportunities for improving digital tax services and application of international experience of tax authorities in the Russian practice. The relevance of this research is defined by wide occurrence of digitalization processes in tax administration at the present stage. Digital processes within the framework of tax administration imply continuous improvement for the purpose of ensuring customer-oriented approach and voluntary compliance of taxpayers with tax legislation. In global practice, the key vectors of improvement of digital tax services is the development of their design, quality monitoring, as well as the expansion of digital tax environment by using the behavioral economics tools. The novelty of this work consists in adaptation of international experience to the Russian practice of tax authorities. The development of digital tax environment in Russia requires borrowing foreign experience of involving taxpayers into development of digital services at the earliest stage, i.e. advancement of ideas. Its implementation requires creating a platform for accumulation of the proposals from taxpayers, which can be placed on the official portal of the Federal Tax Service of Russia. The behavioral economic tools for expanding digital tax environment in Russia can be in form of automatic subscriptions to newsletters from the tax authorities. The use of virtual assistants for taxpayers’ support in digital environment is possible; however, such services should be used cautiously, due to the fact that taxpayers are not protected from fines in case of misinformation.
Keywords:
virtual assistants, behavioral economics, nudge, taxation, taxpayers, quality of tax administration, digital tax services, tax administration, digital service design, development of digital services
Reference:
Mitin D.A..
Improving models of Tax Administration of digital Companies' Income from Commercial Activities on the Territory of the Russian Federation
// Taxes and Taxation.
2020. № 6.
P. 14-25.
DOI: 10.7256/2454-065X.2020.6.33715 URL: https://en.nbpublish.com/library_read_article.php?id=33715
Abstract:
In the article, the author examines the problems of taxation of income of foreign digital companies faced by the tax administrations of the countries of the world, including the Russian Federation. The subject of the study is modern models of income taxation of foreign digital companies operating in Russia and the world.The purpose of the article is to develop new approaches to the tax administration of the income tax of foreign digital companies in the Russian Federation, both for the long term and to ensure the fiscal interests of the country in the near future. Within the framework of the article, the author examines the modern concept of a permanent representative office of a foreign company, and also highlights the reasons why this concept is not applicable to organizations engaged in e-commerce. The author also gives an assessment of the feasibility of introducing a digital tax in Russia. В The scientific novelty of the work is expressed in the concept of the formation of a permanent representative office of a foreign digital company developed by the Author, as well as in proposals for its introduction into the tax system of the Russian Federation. In addition, the author gives recommendations on the introduction of a digital tax in Russia, develops the main elements of the proposed tax, such as: the object of taxation, the tax base, the tax rate, the tax period and tax benefits for this tax. Also, in order to assess the feasibility of introducing a digital tax by the Author in the conditions of limited open analytical data on cross-border e-commerce in Russia, an assessment of the economic effect for the country from the introduction of this tax is given.
Keywords:
international taxation, online platforms, permanent representation, e-commerce, digital economy, tax administration, Taxes, income tax, digital tax, VAT office
Reference:
Mitin D.A..
Improvement of the current model of e-commerce tax administration in the Russian Federation
// Taxes and Taxation.
2020. № 5.
P. 1-17.
DOI: 10.7256/2454-065X.2020.5.33517 URL: https://en.nbpublish.com/library_read_article.php?id=33517
Abstract:
The article is devoted to the problems faced by the tax authorities of the Russian Federation in the tax administration of e-commerce, and possible ways to solve them. The subject of the study is approaches to improve the current model of tax administration in the Russian Federation.The purpose of the article is to describe the new approaches and methods developed by the Author, the use of which can contribute to improving the effectiveness of the e-commerce tax administration model in the Russian Federation. Within the framework of the article, the author highlights the features of e-commerce, which currently do not allow tax authorities to apply existing models of tax administration. Taking into account the highlighted features, the author formulated proposals for the creation of an automated multifactor model of e-commerce tax administration using Blockchain technology. The scientific novelty of the work is expressed in the development of fundamentally new, previously unused approaches to the tax administration of e-commerce. One of such approaches is the use of the risk matrix of transactions on the accounts of individuals for the purposes of tax administration of e-commerce in the B2C segment. This matrix allows you to verify the reports submitted by organizations engaged in e-commerce, as well as to identify individuals engaged in entrepreneurial activities without registration. Also, the article formulates proposals for the introduction of a model of tax administration using online platforms, through which the bulk of e-commerce currently occurs. In addition, the article reflects proposals for the development of the existing model of electronic document management, allowing tax authorities to introduce smart contract technologies, which are an integral part of the Blockchain network, into the process of tax administration.
Keywords:
online sales registers, risk analysis, online platforms, blockchain, google tax, e-commerce, digital economy, Tax administration, electronic document management, income tax
Reference:
Borovikova E.V..
Improvement of tax administration based on the requirements to marking of goods
// Taxes and Taxation.
2020. № 5.
P. 61-75.
DOI: 10.7256/2454-065X.2020.5.33603 URL: https://en.nbpublish.com/library_read_article.php?id=33603
Abstract:
The subject of this research is one of the most relevant vectors in the work of tax and other competent authorities – implementation of the procedure of digital marking of goods and creation of the unified verification base for the released products. The object of this research is the oversight system, in which the monitoring functions of commodity flow are divided between the competent authorities that also control the discharge of fiscal obligations and usage of cash trade mechanisms. Based on the acquired results, the author formulates the tasks solved in implementation of the marking of goods technology; structures the model of system interaction of the authorized state agencies on the questions of monitoring goods turnover; determines the role of fiscal control authorities in the new mechanism of administering sales relations; establishes the theoretical-methodological content of the effectiveness of digital marking of goods. Analysis is conducted on the law enforcement practice of administrative infractions with regards to mandatory requirements of the marking of goods. The author proposes the directions for the development of technologies for monitoring goods turnover and discharge of fiscal obligations by the counterparty. These recommendations along with the obtained results define the novelty of this research, substantiated by a relatively small experience in the area of marking technologies within the system of tax and operational administration of product turnover.
Keywords:
administrative violations, digital systems, labeling, taxpayers, tax administration, control and supervisory activities, efficiency of government control, trade turnover, tax consequences, interagency interaction
Reference:
Kolchin S.P., Anisimova A..
Involvement of taxpayers into digital tax environment: tools of behavioral economics
// Taxes and Taxation.
2020. № 5.
P. 76-87.
DOI: 10.7256/2454-065X.2020.5.33652 URL: https://en.nbpublish.com/library_read_article.php?id=33652
Abstract:
The subject of this research is the imbalance between the offered digital services and people’s capabilities to utilize them. In the course of the ongoing in the Russian Federation transition of tax services to digital environment, it became evident that taxpayers do not use the offered digital services offered for interaction with tax authorities to full extent. This can be explained by the lack of information on the new opportunities in the area of digital tax services and skills for using digital tools, as well as the habit to use traditional channels for interaction with tax authorities. Therefore, utilization of the tools of behavioral economics for involving taxpayers into digital interaction with tax authorities becomes relevant. The novelty of this work consist in the formulated recommendations on utilization of the tools of behavioral economics that are already known in theoretical research and practical global experience of tax authorities, for involving Russian taxpayers into digital tax services. For achieving this goal, it is necessary to change the architecture of selection of taxpayers, so that they would receive push-notifications and emails by default; provide taxpayers with information on new digital services through the traditional channels; monitor the work of existing digital services and attract taxpayers to assist in development and testing of the new digital services.
Keywords:
personal account of the taxpayer, voluntary tax compliance, automatic enrollment, behavioral economics, digital tax services, digitalization, tax administration, tax transparency, tax legislation, taxpayer
Reference:
Kolchin S.P., Anisimova A..
Development of digital tax services in Russia on the background of global trends
// Taxes and Taxation.
2020. № 2.
P. 40-51.
DOI: 10.7256/2454-065X.2020.2.32374 URL: https://en.nbpublish.com/library_read_article.php?id=32374
Abstract:
This article examines the key trends in the area of development of digital technologies in tax administration worldwide and in Russia, considering practical cases of these countries. Relevance of the selected topic is substantiated by the impact of global digitalization processes upon economies of the countries. The provided by the author examples of Russian experience on the one hand demonstrate on similarities with global trends in the area of implementation of digital technologies into the sphere of tax administration, while on the other hand – uniqueness of Russian practice. The research methodology is based on generalization and analysis of various research and statistical data in the area of digitalization of tax administration within global and Russian practice. Analysis of the existing digital services of Russian tax administration revealed that currently, development of their design is characterized by orientation towards preferentiality of taxpayers for the purpose of ensuring lower costs for taxpayers during interaction with the tax administration, and “nudging” them to voluntary adherence to tax legislation.
Keywords:
personal account of the taxpayer, voluntary tax compliance, design of tax services, self-service channels, digital tax services, digitalization, tax administration, tax transparency, tax legislation, taxpayer
Reference:
Gashenko I.V., Orobinskaia I.V., Zima Y.S..
Achieving efficiency of the value-added tax administration in the conditions of automation and digitalization of tax processes
// Taxes and Taxation.
2019. № 11.
P. 1-7.
DOI: 10.7256/2454-065X.2019.11.31394 URL: https://en.nbpublish.com/library_read_article.php?id=31394
Abstract:
This research is dedicated to practical aspects of the value-added tax administration for the purpose of counteracting tax evasion, reducing the scale of shadow economy, and increasing efficiency of tax control forms by the means of automation of software complexes and implementation of digital technologies. The study is aimed at improvement of tax administration (included the value-added tax) with consideration of its current state, since the realization of these recommendations would contribute to effective functioning of the tax system overall, establishment of trust-based relationship between the state and business entities, reduction of shadow turnover, and further economic growth in the conditions of digitalization. The authors determine certain existing problems in tax administration and suggests the possible measures for improving tax control procedures and establishing trust-based environment between the actors of tax relations. In order to improve the mechanism of assessment and payment of the value-added tax alongside its administration, the authors propose the following measures: filing and special registration of the value-added tax payers (cancelled in 2010); introduction of the system “VAT-payment”’; implementation of the export control system and VAT refund, etc.
Keywords:
indirect taxes, tax system, tax control, federal budget, shadow economy, tax evasion, digitalization, tax administration, VAT, tax debt
Reference:
Kharitonov I.V..
Article 54.1 of the Tax Code of the Russian Federation: Tax Violation and Responsibility or Development of the Tax Good Faith Concept?
// Taxes and Taxation.
2019. № 6.
P. 33-38.
DOI: 10.7256/2454-065X.2019.6.29815 URL: https://en.nbpublish.com/library_read_article.php?id=29815
Abstract:
The subject of the research is the legal nature of article 54.1 of the Tax Code of the Russian Federation. Kharitonov studies whether this article should be viewed as the legal act that describes tax violation and sets forth responsibility for committing it, or as the rule of behavior adopted for the purpose of developing the concept of tax good faith. The researcher gives evaluation of the approach of Russian tax authorities to the aforesaid problem as well as shares his own point of view on the matter. The methodological basis of the research includes formal logic such as analysis, synthesis, deduction and induction. The main conclusion of the research is that the legal nature of Article dictates mandatory rule that defines actual tax responsibilities of private tax law actors. If we view this article as the legal act that describes tax violation and sets forth responsibility for committing it as the tax authorities prescribe, private tax law actors will bear dual liablity for tax violations which should be avoided by all means.
Keywords:
Tax benefit, Tax system, Tax authorities, Tax offence, Tax liability, General anti-avoidance rule, Good faith, Taxes, Tax planning, Tax evasion
Reference:
Vachugov I.V..
Tax Evasion as an Element of Shadow Economy: Growth or Reduction?
// Taxes and Taxation.
2019. № 6.
P. 39-49.
DOI: 10.7256/2454-065X.2019.6.30381 URL: https://en.nbpublish.com/library_read_article.php?id=30381
Abstract:
The object of the research is the process of tax evastion. The subject of the research is the trends of changes that have been going on in modern Russia in relation to tax evasion. Vachugov analyzes factors of reduction and growth of tax evasion and describes negative consequenes of shadow tax evasion services. He also gives evaluation of state measures aimed at prevention of tax evasion including tax evasion performed by shadow services. Based on the analysis of Internet resources, judicial and legal sources of the Russian Federation, the researcher evaluates changes in the number of judicial disputes based on the basic tax evasion schemes and describes the main trend in changes of shadow economy values in the tax sphere. The main methodology of the research is the systems analysis of legal documents and recommendations of the Federal Tax Service of Russia which demonstrates weak points of state tax evasion prevention methods, factor analysis of dynamics in the volumes of shadow economy and comparative analysis of the number of judicial disputes regarding the basic tax evasion schemes. The researcher gives the definition of 'shadow economy in tax sphere' and proves the need in such definition due to activation of shadow tax evasion services. As a result of the analysis of growth factors and reduction of tax evasion volumes, the researcher discovers opportunities of state restrictive methods, in particular, in relation to shadow services activity and ineffective preventive measures. The author also discovers the trend towards reduction of tax evasion volumes as a result of state restrictions of one-day firms.
Keywords:
One-day firm, Shadow services, The structure of the shadow, Shadow economy, Tax authority, Tax scheme, Growth factor, Evasion, Tax, Limitation measures
Reference:
Stroiteleva V.A..
Promising Areas for Reformation of Modern Russian System of VAT Tax Administration in Terms of Digital Economic Transformation
// Taxes and Taxation.
2019. № 5.
P. 13-19.
DOI: 10.7256/2454-065X.2019.5.30037 URL: https://en.nbpublish.com/library_read_article.php?id=30037
Abstract:
In her research Stroiteleva defines the place of value-added tax in the sstructure of tax levies in modern Russia as well as discovers degree to which fiscal value-added tax potential has been realized in Russia's taxation system by comparing the share of value-added tax levies in the structure of Russia's federal budget as well as those of other developed countries (based on the example of a number of Organization for Economic Cooperation and Development states) in 2018. To solve particular research issues, the author has used the methods of analysis, indexation, grouping, selection, comparison and generalisastion, index method and other research methods. The author has also developed an advanced model of value-added tax administration using opportunities of digital transformation of Russia's economy. The model is meant to prevent value-added tax avoidance in the Russian Federation and to realize fiscal potential of value-addex tax in general.
Keywords:
tax yield, GDP, federal budget, modern Russia, tax liability, indirect taxes, tax administration, VAT, digitalization, federal tax
Reference:
Yashina N.I., Aleksandrov E.E..
Informative-Methodological Grounds for International Analytics in Tax Administration
// Taxes and Taxation.
2018. № 9.
P. 22-41.
DOI: 10.7256/2454-065X.2018.9.26052 URL: https://en.nbpublish.com/library_read_article.php?id=26052
Abstract:
Russia's fiscal policy is now facing the need to create a stable fiscal environment that would allow to invent in high quality state services as well as construction of the infrastructure incuding the economic growth. To achieve the aforesaid task, the authors offer to continue the improvement of tax administration and tax administration efficiency. The exchange of experience between tax authorities of different countries is growing especially important and so is the join development of the theoretical and practical grounds of supervisory activity. International organisations play an active role as organisators and active actors of the process of tax administration modernisation. This research is devoted to the analysis of informative-diagnostic instruments that are used by international institutions to evaluate efficiency of tax administration. In the course of their research the authors has used such research methods as analysis, synthesis, comparison, analysis of the experience and activity results, abstract logical method and systems approach. The informative-diagnostic instruments of tax admnistration can be classified into two groups, the data base and efficiency evaluation methods. The authors also provide a brief description of the most important analytical instruments, define their advantages and drawbacks. The authors offer a list of requirements and characteristics the current system of tax service evaluation should correspond to. These characteristics are used as the criteria for further development of efficiency evaluation of tax authorities in the Russian Federation.
Keywords:
composite indicator, database, assessment methodology, foreign experience, efficiency, tax service, tax authority, tax administration, diagnostic tool, international organizations
Reference:
Gribushenkova V.A..
The Concept of the Tax Burden Evaluation Based on the Russian Federal Tax Service's Method
// Taxes and Taxation.
2018. № 6.
P. 40-49.
DOI: 10.7256/2454-065X.2018.6.27211 URL: https://en.nbpublish.com/library_read_article.php?id=27211
Abstract:
The tax burden evaluation has been studied since the very moment of the statehood formation and has remained a nettlesome issue up to the present day. The rationale of the research is caused by the fact that state and business have contradictory views on the criteria and definition of the integral indicator 'tax burden' as it is given by the Federal Tax Service. The subject of the research is the combination of economic relations and problems that may arise between the Federal Tax Service of Russia and companies regarding administration of the corporate 'tax burden'. The object of the research is the 'tax burden' indicator, method of calculation and evaluation of it. In the course of the research the author has used such methods as structural logical, comparitive and method of scientific abstraction. The theoretical and methodological basis of the research imply scientific researches of economists on the matter, legislative acts of the Russian Federation that regulate issues on taxes and tax administration. In her research Gribushenkova provides a critical analysis of the tax burden evaluation bsed on the method offered by the Federal Tax Service of Russia. She analyzes drawbacks and benefits of the aforesaid calculation method and evaluates objectivity and validity of the quotations being used as well as shares her own opinion on some debating issues. In conclusion she gives recommendations on how to improve the calculation method. Based on the author, this will allow a more valid calculation of the indicator 'tax burden'.
Keywords:
budget, index, field tax audit, tax risks, taxes, calculation methodology, tax burden, Federal Tax Service, tax planning, critical analysis
Reference:
Iablokov D.Y..
Evaluation Procedure Used to Assess the Influence of Some Factors on the Level of Tax Administration in Russia Under the Conditions of Transfer to Digital Economy
// Taxes and Taxation.
2018. № 5.
P. 53-62.
DOI: 10.7256/2454-065X.2018.5.26843 URL: https://en.nbpublish.com/library_read_article.php?id=26843
Abstract:
The object of the research is the institution of tax administration in Russia at the modern stage. The subject of the research is the influence of traditional factors and IT-impact on the level of tax administration. To achieve the research targets, the author developed the correlation regression model. He selected a particular indicator to assess efficiency of tax administration, that is the volume of tax revenues into the state budget. Based on the analysis of literature and official data provided by tax authorities, the author selects particular factors to be used in the model and provides grounds for why the model should cover the infotelecommunication factor along with other well-known factors. Yablokov does the modelling for the federal districts and the Russian Federation and analyzes the results. He proves the influence of the technological factor on the tax collection rate and thus on the efficiency of tax administration. In his research Yablokov used the table method of visualisation of quantitative data as well as statisticsl methods of the analysis of economic phenomena and processes. In particular, to achieve the targets of the research, the author used the methods of analysis and synthesis, regression analysis, dynamics analysis methods, and evaluated the influence of common factors that describe particular activities of tax authorities and information telecommunication technologies on the level of tax administration. The approach developed by the author proves the need to further develop the digital environment of tax administration in Russia.
Keywords:
effectiveness of tax authorities, efficiency of tax administration, multicollinearity, regression equation, tax, taxation, economic-statistical modeling, tax administration, tax control, Determination
Reference:
Ksiropulos I.D..
Tax Instruments of Social Welfare
// Taxes and Taxation.
2017. № 6.
P. 43-57.
DOI: 10.7256/2454-065X.2017.6.23689 URL: https://en.nbpublish.com/library_read_article.php?id=23689
Abstract:
One of the strategically important activities rendered by the state is provision of social welfare to population through direct and indirect influence on the economic system. In today's economically unstable conditions, the role of directed tax policy is growing because taxes regulate the state interference into economics and thus stimulate the volumes of production, technological development, and regulate the demand and supply, volumes of incomes and savings of the population. The subject of the research is the tax instruments of social welfare oriented at improving the well-being of the population which is a very topical issue taking into account the growing polarisation of population with different incomes. The object of the research is the social and economic relations between the state, populatin and economic entities arising in the process of tax collection and execution of social obligations of the state to improve the life quality of the citizens. The methodological basis of the present research involves Russian and foreign researches in the sphere of taxation. In the process of this research the author has used methods of modelling and systematisation. The author analyzes features of differentiation of incomes that prove the growing level of social polarisation and emphasize the need to develop socially oriented tax policy. The author also offers an extended definition of tax instruments oriented at social welfare, defines and presents a scheme of its key elements as well as describes their contents.
Keywords:
special tax regimes, business entities, social support, regulatory function of taxes, tax exemption, tax mechanisms, tax instruments, Tax policy, socially oriented, income of the population
Reference:
Savina O.N..
Inventory of Tax Incentives as a Tool for Increasing the Quality of Their Efficiency Assessment
// Taxes and Taxation.
2017. № 1.
P. 22-38.
DOI: 10.7256/2454-065X.2017.1.20188 URL: https://en.nbpublish.com/library_read_article.php?id=20188
Abstract:
This article is devoted to the tools used to improve evaluation of tax credits and other tax benefits efficiency. Evaluation of the impact of tax incentive tools has been a relevant issue throughout the entire period of operation of the Russian tax system. These issues have become especially burning in the period of political and economic instability when the need for modernization of production and for encouragement of investment and innovation activity in the country has appeared. The tax incentives tools that are used by the tax system of the Russian Federation nowadays have a big variety of forms and types but their impact is not fully or duly assessed. To improve the quality of assessment, it is necessary to conduct inventory of tax incentives and other tax advantages. The author provides examples of characteristics of tax benefits for the purposes of their inventory which in turn allows to classify all tax advantanges and benefits based on their classification features, similarities and differences, and to establish common approaches to developing criteria and estimate indicators for efficiency evaluation. To establish the best system of tax incentives and other tax advantages it is necessary to select the most efficient tax benefits. As a conclusion of his research, the author emphasizes the need to improve efficiency of tax benefits. She assumes that it is possible to use additional research methods such as efficiency audit, surveys and expert evaluations to assess efficiency of tax benefits.
Keywords:
principles of preferential taxation, tax benefits, tax tools, tax preferences, classification, inventory, performance, efficiency assessment methods, efficiency assessment, tax incentives
Reference:
Zolotareva A.B..
On Reasonability of Restrictions on Changes in the Composition of the Consolidated Group of Taxpayers
// Taxes and Taxation.
2016. № 12.
P. 972-978.
DOI: 10.7256/2454-065X.2016.12.68423 URL: https://en.nbpublish.com/library_read_article.php?id=68423
Abstract:
The subject of the research is the conditions of creation and functioning of the consolidated taxpayer groups (CTG) established by Russian legislation. Despite the fact that these terms were initially much stricter than in developed countries, the current political trend does not ease but tighten these conditions. In particular, in 2015 amendments to the Tax Code raised the minimum lifetime of CTGs and imposed restrictions on the frequency of changes in the composition of CTG participants. The research is based on traditional methods of legal science including logical and comparative legal analysis. The author comes to the conclusion that the statutory restrictions on the frequency of changes in the composition of the CTG and on the minimum lifetime of the CTG are very hard in theory but practically are completely ineffective. The author of the article proposes alternative ways to prevent abuses through changes in the composition of the CTGs.
Keywords:
changes of CTG composition, terms of CTG foundation, consolidated tax base, Russian tax code, composition of CTG, tax consolidation, CTG, tax administration, consolidated taxpayer group, tax optimization
Reference:
Musaeva Kh.M., Sirazhudinova S.I., Kerimova Z.A..
Voluntariness of Tax Payments as an Indicator of Efficiency of the Russian Federation Tax Authorities
// Taxes and Taxation.
2016. № 11.
P. 847-856.
DOI: 10.7256/2454-065X.2016.11.68311 URL: https://en.nbpublish.com/library_read_article.php?id=68311
Abstract:
The main purpose of the research is to state the need to improve indicators of tax authorities’ efficiency, and to develop the institution of tax consulting as an important resource for raising the level of voluntariness of tax payments in the Russian Federation. The subject of the research is the combination of theoretical, methodological and practical issues aimed at defining ways to increase efficiency of tax authorities of the Russian Federation. The object of the research is supervisory and educational activities of tax officials as well as methods used to evaluate their efficiency. In the course of their research the authors have applied statistical methods of economic research (generalization, selection, grouping, comparison), methods of expert evaluation and extrapolation, complex approach, logical, structure-functional and systems analysis. The main conclusions of the research is the proof of the need to develop the institution of tax consulting as a factor of growing trust towards tax authorities and increasing the level of voluntariness of fulfillment of tax obligations. The research demonstrates that activities of tax authorities aimed at improving services for taxpayers can serve as an important resource for observing tax discipline. The authors also define the need to legally acknowledge the institution of tax consulting as the main element of the tax administration system. The scientific novelty of the research is caused by the fact that the authors develop a set of scientific and practical recommendations aimed at improving indicators of evaluating the efficiency of tax authorities, developing information services and implementation of the principle of voluntary fulfillment of tax obligations as a target of tax transformations in recent times. The main contribution of the research is the authors’ conclusion that the combination of indicators recommended by the Federal Tax Service of Russia for evaluating the efficiency of tax authorities is difficult to be applied. It does not relate to preventive activities and the principle of voluntary fulfillment of tax obligations and does not consider the risks of non-payment of particular kinds of taxes. This creates the need to improve them. In their article the authors prove the need to provide a clear description of competences of tax authorities at the legal level when the authorities require relevant information in the process of supervisory measures with reference to both the list of competences and implementing procedures.
Keywords:
field (onsite) audits, tax control, efficiency evaluation, Federal Tax Service of Russia, parnter model, voluntariness, field (onsite) audits, tax payments, authorities, ion of consulting
Reference:
Roshchupkina V.V..
The Analysis of Problems of Administration of the Corporate Tax Under the Conditions of Financial Uncertainty (the Case Study of the Stavropol Krai)
// Taxes and Taxation.
2016. № 10.
P. 803-809.
DOI: 10.7256/2454-065X.2016.10.68277 URL: https://en.nbpublish.com/library_read_article.php?id=68277
Abstract:
The purpose of the present research is to define established tendencies (including illegal ones) in the process of taxation of corporate profits in the Russian Federation and to develop new methods of fiscalization of the latter. Tax revenues are the basis for establishing the revenue part of the budget. This creates special interest towards questions related to evaluation of these revenues, their limits and expansibility. In her research Roschupkina pays special attention to the means of the administration of profits tax by regional tax authorities. Today's economic situation demands regional authorities to activate effective and search for additional sources of budget revenues in relation to the implementation of tax policies. In this article the author has carried out analysis of the methodological instruments of profits administration. Roschupkina has applied the statistical research method to study dynamics of revenues coming into the budget system, amounts of arrears and debts. The author also develops the conceptual framework for improving the profits taxation as an element of administration methodology. The process of establishing tax legislation provisions has defined the significance of the problem of defining profits tax and mechanism of collecting it. It is quite obvious that there is a direct dependence of the state budget on tax revenues in general and profits tax in particular considering the conditions of the development of market relations in Russia. Meanwhile, there is a number of problems in the administration of the aforesaid tax. Thus, questions related to establishing preferences at the level of the Russian Federation constituent in order to increase the region's investment prospects come to the fore.
Keywords:
tax holidays, tax period, tax benefit, tax base, tax rate, profit, budget, tax policy, tax system, payment
Reference:
Musaeva Kh.M..
The Destructive Impact of the Shadow Economy on the Tax Component of the Budget and Evaulation of Possible Ways to Reduce its Size in Russia
// Taxes and Taxation.
2016. № 10.
P. 810-821.
DOI: 10.7256/2454-065X.2016.10.68278 URL: https://en.nbpublish.com/library_read_article.php?id=68278
Abstract:
The subject of this research is a set of theoretical, methodological and practical issues aimed at identifying ways to reduce the scale of the shadow economy as an important resource tax budget revenue growth and security of the Russian Federation at the present stage. The object of study is the shadow economic activity and the mechanism of its influence on the tax component of the budget system. The main objective of the study is to analyze the extent of the negative impact of shadow activity on the development of the economy and the tax component of the budget and to evaluate possible ways to reduce the size of the shadow ecnomy in the Russian Federation. In the process of research and analysis of information and statistical data the author has used economic statistical methods (generalization, grouping, comparison, factor analysis, etc..), methods and principles of systems and integrated approaches. The scientific novelty of the research is caused by the fact that the author provides a substantiation of a set of theoretical and practical recommendations aimed at creating institutional conditions for the development of personal interests of economic entities within the framework of legal activities reducing the extent of the destructive effect of the shadow economy on tax security countering tax violations as an important budgetary resources of the Russian Federation. As a result of research the author has assessed the destructive effect of the shadow economic activity on the tax revenue component of the budget system. It is shown that the basis of the objectively existing causes of the shadow economy is a violation of personal economic interests of businesses. It is also reasoned that an important role in reducing the size of the shadow economy is played not only by actions of law enforcement and tax authoritie but also self-education and creatino of informal institutions that deny the shadow economy. The author suggests that we should evaluate the effectiveness of tax policy based on the security tax ratio. The author also outlines ways to improve methods of interaction between law enforcement/tax authorities and other executive bodies in order to control the movement of property and income. The author also describes ways to create the system of state support for investment in legal economy as a factor of "whitewashing" the informal economy.
Keywords:
tax component, ways to reduce, tax administration, tax loss, evaluation methods, factors, consequences, scale, destructive effect, business entities
Reference:
Aliev B.Kh., Alimirzoeva M.G., Kazimagomedova Z.A..
The Role of Taxes as an Instrument of Fiscal Policy in the Russian Federation
// Taxes and Taxation.
2016. № 9.
P. 725-737.
DOI: 10.7256/2454-065X.2016.9.68128 URL: https://en.nbpublish.com/library_read_article.php?id=68128
Abstract:
The subject of the research is the role of taxes as an instrument of fiscal policy in the Russian Federation. The object of the research is the taxation system of the Russian Federation. The authors of the article analyze economic indicators such as tax burden or tax load. They also study the relationship between direct and indirect taxes. In their article the authors successively reveal the authors' approaches to the nature of tax regulation, its mechanism and forms. They study factors that influence the level of tax burden and defines the share of direct and indirect taxes characterising the nature of the efficiency of the taxation system. Using economic indicators, the authors analyze qualitative characteristics of the efficiency of the taxation system. They also analyze the role of taxes in the formation of the Russian Federation GDP. An important element of analyzing the tax burden structure and contents is the calculation of the tax burden not only for the Russian Federation in general but also for particular economic sectors. The authors find out that taxes are one of the most important economic triggers. Based on the results of the research the authors conclude that the Russian taxation system is characterised by the priority of indirect taxes in the prcoess of tax incidence. The authors also provide grounds for their conclusions regarding the efficiency of the tax burden and relationship between direct and indirect taxes. They analyze the tax burden and describe factors influencing the tax burden level as well as provide the Rsusian Federation data concerning the tax burden and contribution of GDP.
Keywords:
tax regulation, consolidated budget, tax payments, direct and indirect taxes, tax burden, taxes, sectors of the economy, economic indicators, gross domestic product, GDP (Gross Domestic Product)
Reference:
Grundel L.P..
Evaluation of Multifactor Impact on the Choice of the Excise Tax System
// Taxes and Taxation.
2016. № 7.
P. 542-550.
DOI: 10.7256/2454-065X.2016.7.67958 URL: https://en.nbpublish.com/library_read_article.php?id=67958
Abstract:
The subject of the study is to assess the impact on the choice of the excise taxation of tobacco products system. The object of the study are the factors that influence the choice of the excise tax system. It is proved that the choice of the excise rate depends on characteristics of the goods: a) the production of goods is carried out by several companies that are relatively easier process control and collection of the state tax; b) the demand for this product is relatively inelastic - tobacco users are addicted to this product, and therefore not susceptible to price changes; c) the product is a commodity of prime necessity, and d) negative externality of consumption goods.In this paper, using econometric and statistical methods studied acting tax administrations of foreign countries' legislation with regard to the excise tax, and it is proved that the specific excise duties entail lower tax burden on the brand premium compared to cheaper brands. Since the specific excise duties do not depend on changes in the price, they provide a steady stream of revenue to the state budget. Ad valorem excise taxes provide the same tax burden for brands in all price categories. Proceeds from the ad valorem excise duties depends on the price and can change over time depending on the behavior of consumers and producers. It is proved that the levels of excise taxes and cigarette prices tend to be higher in countries applying specific or mixed taxation system, which relies largely on the specific component. Prices of cigarettes higher in countries that rely more heavily on specific excise duties. Levels of tax and lower prices by using hybrid systems, based largely on the ad valorem excise duty, and even lower in those countries that use pure ad valorem system. Noteworthy that the lowest level of prices is noted in countries which do not levy excise duties. It is also clarified that country, is charged exclusively specific excise duty on cigarettes or relying more heavily on specific components of the mixed system of taxation, have the highest average taxes and cigarette prices, and those who charge only ad valorem excise or rely more on the ad valorem component of the mixed system of taxation. They have the lowest taxes and prices.
Keywords:
ad valorem excise duty, specific excise duty, excise tax system, fiscal stability, taxation, system of taxation, tobacco products, excise, tax policy, tax administration
Reference:
Syrov A.N..
Topical Issues of Enchancing Tax Revenues for Local Budgets: Land Tax and Personal Property Tax
// Taxes and Taxation.
2016. № 6.
P. 466-473.
DOI: 10.7256/2454-065X.2016.6.67860 URL: https://en.nbpublish.com/library_read_article.php?id=67860
Abstract:
At the present time local taxes are still far from being the main sources of municipal budgets. The purpose of the present article is to analyze the current situation with local tax revenues for municipal budgets as well as to prepare practical recommendations on enchancement of these revenues. To achieve the goal of the research, the following research tasks have been solved: the author analyzed the current practice of developing the income basis of local budgets and the main factors reducing local tax revenues and made reasoned proposals on how to increase the collectability of the land tax and personal income tax. In his research Syrov has used general methods of analysis and synthesis, elements of the systems analysis and expert evaluation. The researcher has also conducted the practical analysis of the implementation of the aforesaid proposals based on the municipal administrations of the Moscow Region. Syrov has modeled activity of the local self-government authorities aimed at raising revenues from the land tax and personal income tax. He has also compared the factors restraining the full collection of tax revenues with the mechanisms of enchancing these revenues for the municipal budget. The author concludes that echancement of tax revenues for local budgets are possible only when there is coordination between the local self-government authority, Federal Tax Service and Federal Service for State Registration, Cadastre and Cartography.
Keywords:
municipal income, tax collection, local taxes, fiscal administration, property tax, land tax, municipal budget, encouragment of tax revenues, to improve revenue collection, increase in the tax base
Reference:
Efremova T.A., Ivanova I.A..
Assessment of Efficiency of the Tax Administration Through Econometric Modeling
// Taxes and Taxation.
2016. № 4.
P. 317-324.
DOI: 10.7256/2454-065X.2016.4.67668 URL: https://en.nbpublish.com/library_read_article.php?id=67668
Abstract:
Tax revenues are the main source of state revenue, the magnitude of which depends on the performance of all of its directorates - social, economic, military, defense, law enforcement, on the development of fundamental science and others. Completeness and timeliness of tax revenue is intended to enable the tax administration - management of tax relations by the state. Predicting the dynamics of tax revenues to the state budget is a prerequisite for stable development of the state. For this widely used economic and statistical modeling techniques. The article discusses the correlation and regression modeling depending on the level of tax revenues from the efficiency of the tax administration. The main purpose of multiple regression is to build a model with a large number of factors, determining at the same time the influence of each of them separately, as well as their impact on the cumulative simulated index. The factors that provide the formation of tax revenue with the most influence are discussed. The study of the nature and the modeled relationship between factors and effective indicator, allowed to select and justify the two mathematical regression equations (linear and degree), based on three variables: the value of actual repayment of debt; coverage of taxpayers' field tax audit; reduced the amount of tax payments, as a result of tax audits.Comparison of equations with each other on the criteria of significance (t-statistic indicators for the regression parameters, determination coefficient, multiple correlation coefficient, Fisher test) allowed to define some of them, which most accurately expresses the essence of the study of dependence. It was recommended for the study and forecasting of tax revenues to the budgetary system.
Keywords:
multicollinearity, regression equation, correlation, econometric modeling, taxes, tax administration, determination, efficiency, productivity, budget revenues
Reference:
Sazanov O.V., Akhmetshin E.M..
"Horizontal" Monitoring in Practice as An Alternative Form of Tax Control
// Taxes and Taxation.
2016. № 4.
P. 325-332.
DOI: 10.7256/2454-065X.2016.4.67669 URL: https://en.nbpublish.com/library_read_article.php?id=67669
Abstract:
The subject of the research is the analysis of the conditions of application of a new mechanism of tax control, monitoring of the tax, to contemporary tax relations . The object of the research is the relationship between public authorities and taxpayers in the process of implementing monitoring measures within the framework of the current tax system in Russia. It is known that one of the main functions of taxes as an economic category is the control function. This function is being implemented through various forms of tax control such as state tax accounting, in-house and on site audits and other forms and types of control, authority to conduct which is fixed in position on the Federal Tax Service of the Russian Federation. Since the beginning of this year in the sphere of practical application to the previously existing forms of tax control, introduced alternative form - tax monitoring.The author examines in detail the cost-effectiveness of existing forms of tax control, the impact on taxpayers, as well as aspects of the readiness for dialogue tax authorities and taxpayers in terms of voluntary open interaction to pay taxes instead of the non-use of repressive measures.Special attention is given to consideration of closing conditions to conduct monitoring of the tax agreements, prospects for its implementation and the extent of the possible effects on the existing tax legal system in the country.The methodological basis of the research is the dialectic method of knowledge, systems approach to the analysis of the considered facts and the phenomena. The research is based on application of methods of the structural functional and statistical analysis. The specified methods are used in various combinations. It promoted ensuring reliability of the drawing conclusions.Scientific novelty of the article consists in need of consideration of questions of practical use of rather new tools for control practice of tax authorities of Russia – tax monitoring. The analysis of its provisions will allow coming to consideration of a question of change of a paradigm of tax legal relationship from "vertical" model to formation confidential and partnership between government bodies and taxpayers. Besides, result of tax monitoring is expected to increase the efficiency of administration of taxes and fees through labor and financial resources reduction.
Keywords:
tax monitoring, reasoned opinion, mutual agreement procedure, horizontal monitoring, major taxpayer, tax agency, in-house tax audit, on site tax audit, tax control, tax
Reference:
Nosov A.V., Novichkova O.V., Boryaeva T.F..
Tax Incentives for Investment Activity in the Agricultural Sector of the Penza Region
// Taxes and Taxation.
2016. № 1.
P. 44-59.
DOI: 10.7256/2454-065X.2016.1.67364 URL: https://en.nbpublish.com/library_read_article.php?id=67364
Abstract:
The subject of the research is the economic relations and functioning mechanism of tax tools in the agricultural sector. The object of the research is the taxation system in the agricultural sector of the Penza Region. Taxation system plays a very important role in the development of all sectors of national economy including agriculture. Special emphasis is made on the possibility of application of tax instruments for supporting innovative investment activity of enterprises. The authors have analyzed the structure of the taxes payable in the region as well as the share of tax payments made by agricultural organizations into the budget of the Penza region and tax payment completeness. The authors have also calculated the tax burden based on several methods which allows to evaluate the level of the tax burden of agricultural organizations. The authors examine such aspects of the topic as improving tax legislation, in particular, creation of the system of tax preferences encouraging formation and rational implementation of external sources of finances of investment and innovation activities by organizations. In the course of their research the authors have used the abstract-logic, monographic, statistical-economic, graphical, mathematical and other methods of economic research. They have defined the value of such tax tool as returnable tax financing. According to the authors, on the one hand, implementation of returnable tax financing will be an additional tax rebate for an investor, and on the other hand, it will contribute to the development of the infrastructure of rural areas which will, in its turn, encourage a successful implementation of federal target programs.
Keywords:
returnable tax financing, investment project, tax preferences, tax tools, tax burden, structure of taxes, investment activity, tax system, tax compensation, target program
Reference:
Israpilov Kh.A., Suleymanov M.M..
The Role of the Regional Tax Policy in Increasing Taxable Capacities of Territories
// Taxes and Taxation.
2015. № 11.
P. 860-873.
DOI: 10.7256/2454-065X.2015.11.67129 URL: https://en.nbpublish.com/library_read_article.php?id=67129
Abstract:
The subject of the research is the theoretical and methodological foundations of regional implementation of fiscal policy aimed at the development of tax capacity of the Russian Federation regions. The object of the research is the Russian tax system, regional tax policy and domestic and foreign experience in tax regulation of territorial development. The authors examine such topics as the economic and functional contents of the regional tax policy. They make a reasonable conclusion that effective regional tax policy should contribute to: stabilization of production and economic growth, equalizing of conditions of socio-economic and financial development of the region and ensuring full implementation of the principles of the tax system and fiscal federalism in Russia based on the common economic and fiscal space principle, establishment and maintenance of financial and economic guarantees of local self-government, satisfaction of the need for cash of all levels of government sufficient for economic and social policy as well as implementation of assigned functions and tasks by relevant authorities. The methodological basis of the research involves the dialectical method of research, principles of the historical, logical, systematic and comparative analysis and induction/deduction methods. The theoretical basis of the research included scientific researches of domestic and foreign economists on the matter, periodical literature, data provided by expert analytical centers, institutions, committees and commissions of representative and executive authorities of different levels on axation and economic issues. The conclusion is that the improvement of the effectiveness of the regional tax policy affects the volume of tax revenues to the budgets of the Federation and, ultimately, contributes to the development of taxable capacity of territories. The authors also make a reasonable conclusion that the main aim of the regional tax policy is to increase regional taxable capacity through reinforcing the revenue base of regional budgets for the implementation of expenditure commitments to ensure the economic growth of the Russian Federation in terms of fiscal federalism. Special attention is paid to the principles of the regional tax policy which, according to the authors, should be divided into general and specific principles. The authors describe decomposition of the structural elements of the regional tax policy and define the basic reasons for the low revenue base of regional budgets as well as offer measures aimed at the development of taxable capacity of territories.
Keywords:
regions, decentralization, regional tax politics, tax potential, tax federalism, budgets of territories, profitable base, tax plenary powers, municipal educations, efficiency
Reference:
Shemyakina M.S..
Procedure for Ranking Region Territories Depending on the Level of Development of Their Taxable Capacity
// Taxes and Taxation.
2015. № 10.
P. 772-781.
DOI: 10.7256/2454-065X.2015.10.67035 URL: https://en.nbpublish.com/library_read_article.php?id=67035
Abstract:
In her article Shemyakina discusses the need for rating region territories (municipal areas and urban districts) depending on the level of development of their taxable capacity. The author has developed her own method of such assessment on the basis of calculation of the integral criterion - conditional taxable capacity. Particular attention is given to justifying the choice of factor groups used for ranking, their ranking according to the level of importance, as well as to detailed calculation of each indicator. The methodology was implemented in the Mari El Republic. In her research Shemyakova has applied research methods such as analysis, synthesis, induction, deduction, abstraction, formalization, and others. The novelty of this research is caused by the fact that the author has developed methodological tools to assess the level of development of taxable capacity of a territory, which contributes to the development of quality tax administration as a whole. The material presented can open new perspectives for further research. It will be interesting to those who deal with the analysis and monitoring of the tax system.
Keywords:
municipal unit, tax, taxable capacity, integral criterion, conditional taxable capacity, estimation procedure, tax revenues, rating, territory, tax administration
Reference:
Grishchenko A.V..
On the Question of the Conceptual Framework of Tax Administration
// Taxes and Taxation.
2015. № 7.
P. 528-536.
DOI: 10.7256/2454-065X.2015.7.66726 URL: https://en.nbpublish.com/library_read_article.php?id=66726
Abstract:
In the present article Grischenko has analyzed the development of the Russian taxation system, in particular, evolution of the conceptual framework of tax administration. Special attention is paid to such issues as tax administration, management of taxation system, state tax administration (state tax management) and corporate tax administration (corporate tax management). The object of the research is the researches of Russian and foreign scientists devoted to the analysis and evaluation of the conceptual framework of tax administration. The subject of the research is the theoretical and methodological problems of the development of the conceptual framework of tax administration. The methodological basis of the research involves the framework acts, economic categories and terms, general and specific scientific methods including comparative law, technical legal and statistical research methods. Combination of these research methods has allowed to define and analyze the main patterns of the development of the theory of taxation.
Solution of new tasks requires more profound researches in the sphere of the theory of taxation and organizational practical aspects of the activity of tax authorities. The novelty of the research is caused by the fact that the researcher develops a new research approach, theoretical and methodological substantiation of the conceptual framework of tax administration considering all the variety of scientific approaches to the matter. The main contribution to the research of the topic is the comparison of the approaches to the definition of tax administration by different researchers as well as the author's definition of tax administration.
Keywords:
taxes, position, analysis, definitions, scientific, concept, administration, control, politics, framework
Reference:
E. V. Nadtochy.
The Russian Federal Tax Service Introduces the Principle of Openness of Federal Executive Bodies
// Taxes and Taxation.
2015. № 1.
P. 39-43.
DOI: 10.7256/2454-065X.2015.1.66028 URL: https://en.nbpublish.com/library_read_article.php?id=66028
Abstract:
The research addresses financial relations arising in interaction between the tax authorities
and taxpayers. In the conditions of transition of developed countries to open management of public
resources including tax area via the use of IT, Russia should establish a modern ICT infrastructure
offering a high level of service and open interaction in the tax relations area. The article examines the
objectives of implementing openness in the activities of the Federal Tax Service of Russia and the
main ways to achieve them. It outlines the steps for system transition to an open management of all
federal executive bodies. The methodological basis of the study involves regulations and statistics
in the field of taxation. The research applies the methods of analysis and synthesis, deduction and
induction. Statistical data analysis shows that in the framework of openness of the federal executive
bodies it is necessary to introduce in the tax law the concept of “Taxpayer’s personal account” and
assign to it the status of an official “soundlink” between the taxpayer and the tax authority. This will
greatly reduce the time and labor costs of taxpayers to interact with the tax authorities; cut costs of
processing and analysis of documents and information received from taxpayers; ensure a high quality
of the tax services.
Keywords:
openness, objectives, principles, taxpayers, tax authorities, taxpayer’s personal account, public resources, organization issues, tax law, tax interaction.
Reference:
Irina V. Gashenko.
Tax Regulation of Agribusiness in Russia: Essence, Principles and Peculiarities
// Taxes and Taxation.
2015. № 1.
P. 44-51.
DOI: 10.7256/2454-065X.2015.1.66029 URL: https://en.nbpublish.com/library_read_article.php?id=66029
Abstract:
The study investigates into economic relations arising in the process of taxation of agricultural
producers. The object of study is the tax regulation of agricultural enterprises. The development
of agro-industrial complex — the backbone of the economy — is one of the state policy priorities to
ensure food security and promote rural development. These factors show that to develop agricultural
sectors there is a need to enhance indirect methods of the state influence including tax tools. However,
the existing tax regulation in agribusiness fails to adequately implement all the functions assigned
to it and does not take into consideration the peculiarities of agricultural industry. Methodologically,
the research is based on fundamental concepts described in the works of Russian and foreign scholars,
legislative and regulatory acts of public authorities, federal laws, decrees of the President and the RF
Government Regulations, materials of scientific conferences addressing issues of agricultural producers’
taxation. The research applies abstract logic, monographic, statistical and economic methods as
well as other methods of economic research. The novelty of the research lies in the fact that it gives the
author’s own definition of “tax regulation”. In the author’s view “tax regulation” implies that the state
should create an enabling environment for sustainable business development in the agricultural sector,
reduce the overall level of taxation, and establish various special tax benefits thereby increasing investment
and economic attractiveness of the industry. Also, the study identifies and substantiates the basic
principles of tax regulation in the agricultural sector.
Keywords:
taxation, agribusiness, tax regulation, agricultural producer, tax benefits, taxation principles, agricultural tax, the tax burden, tax policy, tax functions.
Reference:
Aguzarova, F. S..
The Role of Direct and Indirect Taxes and Levies in the Formation of the Federal Budget
Revenues of the Russian Federation
// Taxes and Taxation.
2014. № 10.
P. 910-918.
DOI: 10.7256/2454-065X.2014.10.65625 URL: https://en.nbpublish.com/library_read_article.php?id=65625
Abstract:
The subject under research is the process of formation of the federal budget revenues
of the Russian Federation based on direct and indirect taxes and levies. In particular, the author
elaborates on taxes classified depending on type of their collection. The researcher carries out a
comparative analysis of direct and indirect levies and taxes, describes advantages and disadvantages
of their implementation in Russia. According to the author, imperfection of the taxation system is
mostly conditioned by the incorrect proportion direct and indirect taxes and levies in the system
of budget revenues. The author caries out her analysis based on such economic research methods
as scientific, comparative, statistical, analytical and other methods. The analysis has allowed to
define the place of direct and indirect taxes and levies in the system of the federal budget revenues
of the Russian Federation. The researcher offers a rational proportion of the direct and indirect
taxes and levies in the budget system of the Russian Federation. As a result of her research, the
author outlines topical problems in the sphere of collection of direct and indirect taxes and offers
solutions of these problems.
Keywords:
taxes, levies, classification of taxes, indirect taxes, direct taxes, levies, consolidated budget of the Russian Federation, federal budget of the Russian Federation, budget revenues, tax revenues, local budgets.
Reference:
Frumina, S. V., Zhuravleva, T. A..
Experience of Foreign States in Funding Scientific Research and Development
// Taxes and Taxation.
2014. № 8.
P. 758-765.
DOI: 10.7256/2454-065X.2014.8.65420 URL: https://en.nbpublish.com/library_read_article.php?id=65420
Abstract:
The subject under research is the innovation activity of foreign states. The focus is
made on the experience of foreign states in financial incitement of research and development
including incitement of research and development by the means of taxation mechanisms. The
analysis of application of tax incentives is carried out particularly for developed countries and
developing countries. Particular attention is paid to the experience of the USA as a leader in
the development of innovation activity. The USA experience demonstrates positive tendencies
in innovation incitement and can be successfully implemented in the Russian economy. The
research methodology includes the comparative analysis and logical interpretation of analysis
data in a form of generalizations. The main results of the research are the following: description
of peculiarities of the innovation activity funding in foreign states; conclusion that
tax incentives of scientific research and development have their own peculiarities that do not
depend on the level of the development of innovation-based economy; the authors show that
each country implements their own set of rebates and preferences and the combination of the
rebates and preferences used depends both on goals and targets of the incitement and a great
number of factors and limitations.
Keywords:
research and developments, financial, expenses, federal expenditures, tax incentives, tax rebates, tax preferences, innovation activity, innovation-based economy, experience of foreign states.
Reference:
Azrapkina, O. V., Filippova, N. A..
Evaluating Efficiency of Tax Administration of Activity of Small and Medium Business Entities in
the Republic of Mordovia
// Taxes and Taxation.
2014. № 8.
P. 766-773.
DOI: 10.7256/2454-065X.2014.8.65421 URL: https://en.nbpublish.com/library_read_article.php?id=65421
Abstract:
The subject under research is the activities performed by small and medium business entities
in the Republic of Mordovia. The efficient system of tax administration is one of the main conditions
for full and timely revenues of taxes payable by small and medium-sized enterprises. There
are many qualitative and quantitative indicators that are used to evaluate the efficiency of tax
administration but the most important ones are the indicators of efficient inspection as the main
function of tax administration. For the purposes of tax control over calculation accuracy and timely
and full tax payment by small and medium-sized enterprises tax inspectorates of the Republic of
Mordovia conduct cameral and field tax inspections. Results of these inspections are collected by
the Supervisory Department of the Directorate of the Federal Tax Service of the Russian Federation.
Based on this data the authors of the present article evaluate the efficiency of the supervisory
work performed by the tax inspectorates of the republic. Methodological base of the research includes
the systems analysis, dialectic approach, deduction and induction methods, the comparison
and analogy methods, methods of mathematical economic modeling, mathematical and statistical
methods, grouping methods, observation and other research methods. Therefore, the efficiency
of tax administration of small and medium business activities in the region can be raised through:
– constant monitoring of indicators that assess productivity of inspecting different categories of
taxpayers, the number of personnel hours per inspection and the amount of additional charge of
tax per hour spent on inspection; -establishment of tax positions in the sphere of trade activity; –
comparison of the actual expenditure of materials on manufacture of products with the established
material consumption rates and the actual output and sales of products in the sphere of industrial
production;– development of measures for discovering fly-by-night companies; – reasonable selection
of taxpayers for field tax inspection and improvement of a pre-inspection analysis including
that by the means of creating a unified automated information database. The authors make an
assumption that application of efficient methods and practices by tax authorities in regard to small
and medium-sized enterprises will significantly increase tax revenues into the budget.
Keywords:
efficiency, administration, business, special regime, cameral tax inspections, field tax inspections, problem, improvement, taxation, productivity.
Reference:
Lomakina, E.V..
Development of the institutional basis for the tax system of Russia for guaranteeing of the regulating
function of the tax policy.
// Taxes and Taxation.
2014. № 7.
P. 676-687.
DOI: 10.7256/2454-065X.2014.7.65302 URL: https://en.nbpublish.com/library_read_article.php?id=65302
Abstract:
The article provides analysis of the main types of tax policy depending on the phase of economic
cycle of its development. The author provides analysis of the normative legal guarantees of the
functions of the participants of regional tax policy in the sphere of public economy regulation based
upon the example of the Altai region. The author has studied the global scientific practices in the
sphere of state regulation and competence of the participants of the tax policy as an element of the
financial policy of the state. Topicality of this study is due to the existing problems regarding application
of the regulating function of the tax policy, its methodical introduction in the regions, analysis of
statistical and economic data and evaluation of alternative regulations. It is established that the maximum
positive effect from the application of the regulating function of the tax policy may be achieved,
when there is a mechanism of interaction of regulation blocks and the system of control over evaluation
of the regulating influence. The practical introduction of the provided regulating mechanism of
the tax policy may be taken via formation of the institution of independent audit assessment of the
regional tax policy within the framework of the tax reform in Russia.
Keywords:
tax, policy, subjects, tax legislation, economics, public regulation, control, taxation, tax system, tax competition.
Reference:
Efremova, T. A..
Functions and Methods of Tax Administration: Economic Substance and Application Details
// Taxes and Taxation.
2014. № 6.
P. 588-595.
DOI: 10.7256/2454-065X.2014.6.65246 URL: https://en.nbpublish.com/library_read_article.php?id=65246
Abstract:
Being an organizational and managerial system of performing tax relations, tax administration
includes a number of function and methods that are supposed to guarantee tax revenues
into the budget system. At the same time, the terms ‘function of tax administration’ and ‘method
of tax administration’ are often confused in research literature which emphasizes the need for
more concrete definitions of the aforesaid terms and specification of the meaning of each term.
The purpose of the present research article, therefore, is to discover and substantiate the economic
substance of tax administration functions and methods and to discuss their application
features. In her research T. A. Efremova uses the methods of analysis and synthesis, deduction
and induction, comparison, generalization and other research methods. The researcher describes
peculiarities of the basic functions of tax administration such as tax planning and prediction, tax
regulation and tax control. The researcher also defines the purposes and goals of each function
and proves that all these functions are inseparable in the process of tax administration. The researcher
also substantiates the main ways and methods of implementation of all functions while
balancing the interests of both tax authorities and taxpayers.
Keywords:
tax administration, function, method, tax planning, tax prediction, tax regulation, tax control, tax inspections, tax incentives, tax substance.
Reference:
Nadtochiy, E. V..
Development of Tax Interaction as a Way to Increase the Rating of the ‘Doing Business’ World
Bank
// Taxes and Taxation.
2014. № 6.
P. 596-603.
DOI: 10.7256/2454-065X.2014.6.65247 URL: https://en.nbpublish.com/library_read_article.php?id=65247
Abstract:
The subject under research is the financial relations developing in the process of interaction
between tax authorities and taxpayers. The researcher analyzes the status of the Russian
Federation in the rating of the ‘Doing Business’ World Bank. The researcher views the dynamics
of such indicators as ‘Taxation’ and ‘Company Registration’. The researcher proves that the development
of tax interaction in many ways influence the position of a country in the aforesaid World
Bank rating. The researcher describes directions for the development of relations between tax
authorities and taxpayers. E. V. Nadtochiy studies applicable laws regulating tax policy over the
medium term. The methodological basis of the present research is the legislation of the Russian
Federation regarding taxes and levies and statistical data about ratings of the ‘Doing Business’
World Bank. In her research E. V. Nadtochiy uses the methods of analysis and synthesis, deduction
and induction. By analyzing the main directions for the development of tax relations, the author
proves the influence of the latter on the rating of the ‘Doing Business’ World Bank. Improvement
of quality, acceleration and simplification of revenue procedures, improvement of tax accounting
and reporting, elimination of uncertainty, gaps and internal contradictions in tax legislation, creation
of on-line services for submitting applications, appeals, requests and documents for state registration, provision of access to information about budget settlements, tax and levy legislation
and the course of tax interactions are all have a fundamental importance for investments and
development of private business.
Keywords:
Doing Business, rating, policy, administration, interaction, tax authorities, taxpayers, World Bank, indictors, dynamics.
Reference:
Baykov, P. M., Koroleva, L. P..
Tax Revenues into the Budgets of Urban Districts — Capitals of Finno-Ugrian Self-Governments
in the Volga Federal District: Analysis and Proposals for Extension
// Taxes and Taxation.
2014. № 6.
P. 604-613.
DOI: 10.7256/2454-065X.2014.6.65248 URL: https://en.nbpublish.com/library_read_article.php?id=65248
Abstract:
Apart from belonging to the same language group, Finno-Ugrian self-governments of
the Volga Federal District of the Russian Federation (the Republic of Mordovia, Mari El and Udmurtia)
are all characterized with negative indicators of the economic and demographic development.
By the level of the average income, salary and other social indicators all three regions
have a rating below average among republics of the Russian Federation and are in a group of
outsiders based on their gross regional product, percentage of poor people among the population
and the income-to-minimum wage ratio. Taking into account the fact that capitals play the
most important role in the regional development, the authors of the present article analyze tax
revenues into their budgets in order to assess the level of their financial capacity and whether
these capitals can actually be the ‘driving force’ in the development of their regions. This is what
makes the analysis of dynamics of tax revenues into the budgets of urban districts — capitals of
Finno-Ugrian self-governments in the Volga Federal District so important today. Based on the
results of the analysis the authors defined a number of tendencies in dynamics of tax revenues at
the analyzed cities including:– the main profitable source of tax revenues is the personal income
tax in all three urban districts; — in all analyzed cities the aggregate income tax (single tax on
imputed income, single agricultural tax and simplified tax) comes second by their volume and
these tax revenues are constantly growing; the relative share of the state tax in the structure of
all tax-based budget revenues is rather low compared to the relative share of other federal taxes
but comparable to the revenues from local taxes;– the land tax has the largest relative share in
the structure of local taxes; and the personal income tax has the minimum share in the structure
of tax revenues in all cities being analyzed. Based on the analysis the authors offer particular
measures aimed at strengthening financial and economic grounds of the local self-government in
the Russian Federation, in particular, to legislatively increase the personal income tax ratio by at
least 10 percent; to legislatively assign the local budget share of income tax ratio in the amount
of at least 2-3 percent; and to legislatively assign the transport tax ratio for local budgets. The
authors also offer directions for the development of the local taxation system.
Keywords:
Volga Federal District, municipal unit, urban unit, budget, tax, budget revenue, tax revenues, deduction ratio, local taxation, region.
Reference:
Nadtochy, E. V..
Pre-Trial Tax Dispute Resolution in the System of Interaction between Tax Authorities and Taxpayers
// Taxes and Taxation.
2014. № 5.
P. 524-531.
DOI: 10.7256/2454-065X.2014.5.65138 URL: https://en.nbpublish.com/library_read_article.php?id=65138
Abstract:
The subject under research is the financial relations that are being formed during resolution
of tax disputes in the system of interaction between tax authorities and taxpayers. Based on the
analysis of data provided by Arbitration Courts of the Russian Federation and Federal Tax Service of
Russia the author of the article proves the need for reducing the number of tax disputes. The author
provides an insight into the history of development of the institution of tax dispute resolution. The
development of the institution of tax dispute resolution has undergone the three stages: since1999
till 2009, since 01.01.2009 till 01.01.2014 and since 01.01.2014 up to the present. The author also
recommends the main directions for the development of the institution of tax dispute resolution.
Methodological basis of research includes scientific works written by Russian economists in the
sphere of taxation. In the article the author uses such research methods as the methods of analysis
and synthesis, deduction and induction. Reduction in the number of tax disputes is presented as
one of the elements of enhancing interactions in the tax sphere that synthesizes the service-like approach
o a taxpayer and control over execution of tax legislation that in general contributes to the
reduction in the amount of taxes payable, increase of tax revenues, reduction of expenditures for
tax administration and minimization of costs incurred by taxpayers. The author of the article offers the main directions for improvement of the pre-trial tax dispute resolution including: 1) development
of conciliation procedures; 2) improvement of instructing taxpayers about the procedure for
pre-trial tax dispute resolution and its advantages; 3) creation of information analysis bases containing
resolutions made by courts after viewing complaints and analysis of court practice on tax
disputes that have proceeded to the judicial stage of resolution.
Keywords:
interaction, tax authorities, taxpayers, disputes, resolution, complaints, claims, demands, courts, development.
Reference:
Zutikov, I. A..
The Balance of Interests between Tax Authorities and Taxpayers in the Russian Law
// Taxes and Taxation.
2014. № 4.
P. 414-423.
DOI: 10.7256/2454-065X.2014.4.64257 URL: https://en.nbpublish.com/library_read_article.php?id=64257
Abstract:
The subject under review is the interaction between tax authorities and taxpayers in the
process of performing tax obligations by taxpayers. Within the framework of the research the author
offers his own term ‘balance of interests between tax authorities and taxpayers’. He defines it as the
relation between mutually connected and balanced needs of the state in a taxpayer’s finances, on
one hand, and desires and opportunities of a taxpayer to satisfy these needs, on the other hand, as
well as the necessity to maintain this relation and balance within the legal framework. The author specifies the gaps in modern judicial method of resolution of conflicts between tax authorities and
taxpayers including: 1) long period of dispute consideration; 2) the absence of sufficient regulatory
system. The author also analyzes the problems of the process of conflict resolution including: 1)
contradictions between the Tax Code of the Russian Federation and Civil Code of the Russian Federation;
2) conflicts between procedures in public law and private law; 3) possible establishment of
administrative courts. In response to the aforesaid issues, the author offers the following solutions:
to adopt a new codified procedural act at the legal level called Administrative Procedural Code and
impose disciplinary and administrative responsibility on officials for committing tax violations that
do not involve financial responsibility. The main research methods used in the article are: analytical
method that allows to analyze the applicable legislation and judicial practice and comparative legal
method that allows to compare the existing Russian and foreign legislations. The author provides
the definition of his own term ‘balance of interests between tax authorities and taxpayers’ as ‘the
relation between mutually connected and balanced needs of the state in a taxpayer’s finances, on
one hand, and desires and opportunities of a taxpayer to satisfy these needs, on the other hand, as
well as the necessity to maintain this relation and balance within the legal framework’ and offers to
establish the public procedural legislation by the means of adopting the Administrative Procedural
Code of the Russian Federation. The author also offers to impose administrative and disciplinary
responsibility on tax officials for committing tax violations. The author shares his opinion that revenue
procedures should be simplified for individual ‘good faith’ taxpayers and, on the contrary, a
more complicated procedure for tax payment and calculation should be established for persistent
non-payers so that tax authorities could better control their activities or even exclude such payers
from the category of good faith taxpayers. Noteworthy that the decision to include these or those
taxpayers into the category of good faith taxpayers or to exclude them from that category should
be still made by the Federal Tax Service.
Keywords:
tax, law, balance, taxpayer, tax authority, taxation system, taxation process, regulatory system, procedure, responsibility.
Reference:
Fisher, O. V., Perekrestova, L. V., Lomakina, T. P., Irizepova, M. Sh..
Evaluation of Efficiency of Tax Incentives for Innovative Activity in Russia
// Taxes and Taxation.
2014. № 2.
P. 156-173.
DOI: 10.7256/2454-065X.2014.2.64054 URL: https://en.nbpublish.com/library_read_article.php?id=64054
Abstract:
Among all the countries that have selected the innovation development strategy, Russia’s
position is still rather weak. However, Russia can strengthen its position by developing tools for
encouraging significant positive changes in the development of innovations and include promotion
of innovative activity in the list of priorities of state taxation policy. This emphasizes the need for a
proper evaluation of the influence of taxation policy on the innovative element of economic growth.
As a target of the most active tax incentives, innovation enterprises need well-grounded efficient
tax exemptions and preferences. The research methodology includes subject-object and structuralfunctional
research methods within the framework of the systems approach as well as the methods
of analysis, synthesis, deduction and induction. The purpose of the research article is to establish
a certain approach to evaluating Russian innovation enterprises. The results of the article are the
following: 1) the authors classified the targets of Russia’s taxation policy in 2008–2013 in the sphere
of encouraging innovative activity; 2) the authors described different interpretations of the saving
ratio in economic and statistical researches and offered a clear definition of the tax saving ratio for
innovation enterprises that use tax exemptions; 3) they added a number of new ratios to the tax
statistics tools including the innovative tax saving ratio, research and development cost tax saving
ratio, tax saving ratio of the cost of innovative products sold, tax to revenue ratio for innovative
activity expenses, tax to revenue ratio for innovative activity profit, innovative activity tax incentives
efficiency ratio and tax incentives for the growth of research and development expenses ratio; 4)
the authors shared their own approach to the systems evaluation of efficiency of tax preferences
granted to innovation enterprises based on the two-level combination of statistical indicators; 5)
they also described the structural features of grouping of the aforesaid ratios. That allowed to
outline the groups of indictors reflecting direct and indirect effects of tax incentives granted to an
innovation enterprise.
Keywords:
amortization policy, innovation enterprise, tax saving, tax to revenue ratio, tax exemption, taxation policy, tax statistics, tax incentives, evaluation, efficiency of tax exemptions.
Reference:
Balaeva, D. A., Morgoeva, A. Kh..
Tax Administration: Looking into the Future
// Taxes and Taxation.
2014. № 2.
P. 174-183.
DOI: 10.7256/2454-065X.2014.2.64055 URL: https://en.nbpublish.com/library_read_article.php?id=64055
Abstract:
Effective development of the Russian Federation as a democratic, legal and social state
mostly depends on how successful the current issues of the Russian economy are solved. At the
present time one of the most important directions of state policy in the economic sphere is the
support of the economic growth, entrepreneurial development, in particular, small and medium
businesses, stage-by-stage elimination of the shadow economy and attraction of full-sized foreign
investments to the country. The aforesaid activities would be impossible without strengthening
the tax system of the Russian Federation and improving tax administration as one of the most
important elements thereto. Improvement of tax administration is one of the key objectives in the
economic system of the Russian Federation in general and taxation in particular. The quality of tax
administration defines the level of implementation of socio-economic and political state programs,
efficiency of the tax system of the country and its fiscal return. The role of tax administration is
the support of the problem solving process and prevention of the external and internal economic
threats. Therefore, the importance of the topic — tax administration as the core element of the
entire system of taxation — is practically assured.
Keywords:
tax administration, tax regulation, taxable capacity, economic growth, tax control, tax disputes, economic efficiency, legislation, regulating system, liability.
Reference:
Nadtochy, E. V..
Evaluation of the Results of Tax Policy by Using the Instrument of State Control of Tax Violations
// Taxes and Taxation.
2014. № 1.
P. 67-77.
DOI: 10.7256/2454-065X.2014.1.63981 URL: https://en.nbpublish.com/library_read_article.php?id=63981
Abstract:
The author of the article analyzes the set of instruments used by tax authorities for state control
of tax violations. The author analyzes statistics about the results of supervisory and controlling
activities performed by the Federal Tax Service of Russia in the territory of the Volgograd Region according
to the main forms of tax control: 1. Registration of taxpayers. 2. Desk Tax Inspection. 3.Field
Tax Inspection. The author establishes that the set of instruments for tax control of tax violations allows
to record the results of the state tax policy because it allows to influence each taxpayer individually
in the course of tax interaction. The author uses the methods of analysis and synthesis, statistical,
economical, calculation and constructive methods of research. Based on the analysis of statistical data
about the growth rates of tax revenues and the level of taxes payable, the author makes a conclusion
that any measures undertaken to strengthen tax relations should take into account interests of both
state, taxpayers and FTS officials. It would allow to consolidate positive influence of such measures
and tax policy on increasing budget revenues.
Keywords:
control, politics, taxes, tax authorities, cooperation, records, inspections, taxes payable, set of instruments, budget revenues.
Reference:
Danielyan, S. A..
The Concept of the Unified Taxation System and How It Has Been Developing in the Ukraine
// Taxes and Taxation.
2014. № 1.
P. 78-85.
DOI: 10.7256/2454-065X.2014.1.63982 URL: https://en.nbpublish.com/library_read_article.php?id=63982
Abstract:
The article is devoted to the concept of the unified taxation system. The author of the article
analyzes the approaches to the concept under consideration which have been developing over several
centuries and defines the essential features of the unified taxation system. Special attention is paid
to the development of legal regulation of the single tax since the moment when the Ukraine became
independent. By studying modern tendencies in development of tax legislation, the author shares his
own views on the legal regulation of individual elements of the singe tax and offers his own conclusions
about whether it would be useful to amend and improve the current tax legislation. Solution of
the theoretical and practical tasks set by the author of the article has been possible due to the combination
of general and special methods of scientific knowledge. Thus, the author uses the dialectical
method, systems analysis method and logical method as methods used in general science. The author
also applied the following special methods: the systemic functional method of interpretation of legal
provisions and the comparative law method. The author also updates data about the legal regulation of
collection of the single tax in the Ukraine. The author analyzes the development of tax legislation regulating
the simplified taxation system, records and accounts of small business enterprises. The author
also continues to study changes in the regulation of collection of the single tax that have taken place after Section 14 of Part 1 of the Tax Code of the Ukraine came into force. At the end of the article the
author also defines directions of improvement of the existing tax legislation.
Keywords:
taxation, regime, tax regime, special tax regime, unified tax, tax legislation, tax liabilities, legal regulation, simplified taxation system, taxation principle.
Reference:
Kogosova, A.V..
Rules for the undercapitalization
in the crisis conditions
// Taxes and Taxation.
2013. № 9.
P. 670-675.
DOI: 10.7256/2454-065X.2013.9.63385 URL: https://en.nbpublish.com/library_read_article.php?id=63385
Abstract:
The companies are regularly financed in part with the payments of shareholders
or participants (investments into the capital (shares). Correlation of two types of financing
is defined by a number of factors, including legal, commercial and other factors. Various
tax burden for the company and those providing financing is also a defining factor for the
correlation of two types of financing.
Keywords:
taxes and taxation, capitalization, tax legislation, taxation, investments, financing, capital, borrower, controlled indebtedness.
Reference:
Savina, O.N..
Efficiency evaluation of tax exemptions
in the conditions of current Russian tax
legislation and the directions
for its improvement
// Taxes and Taxation.
2013. № 8.
P. 579-598.
DOI: 10.7256/2454-065X.2013.8.63089 URL: https://en.nbpublish.com/library_read_article.php?id=63089
Abstract:
The tax exemptions serve as efficient means of state influence on the entrepreneurial, investment,
innovation and labor activities, scientific and technical development, social sphere. The topicality
of the issue is due to the fact that the exemptions should meet their goals, and they should be provided
only to those who truly need them. Evaluating the Russian legislation on taxes an levies, one may state
that the system of tax exemptions and preferences meets its goals only partially. There is a need to form
an evaluation method containing a united system of criteria and their efficiency. The article refers both
to the traditional criteria and other estimate indicators, allowing to provide more detailed and in-depth
analysis of tax exemption efficiency, to improve the quality of monitoring of their efficiency, to establish
the reference points for budget and financial forecasting and planning for the state and for taxpayers.
Keywords:
taxes and taxation, tax exemptions, preferences, efficiency evaluation, tax support, tax stimulation, method, evaluation criteria, efficiency indicators, tax instruments.
Reference:
Bogdanov, D.V..
Some specific features of performing
and obligation to pay fines in case
of reorganization of a legal entity
via acquisition
// Taxes and Taxation.
2013. № 8.
P. 599-602.
DOI: 10.7256/2454-065X.2013.8.63090 URL: https://en.nbpublish.com/library_read_article.php?id=63090
Abstract:
This article includes analysis of normative and practical problems appearing in cases
of payment of fines for tax violations of a legal entity, when such an entity is reorganized via
acquisition. The author points out the need to improve legislation in this sphere.
Keywords:
taxes and taxation, responsibility, fine, penalties, reorganization, legal successor, responsibility, offence, budget, decision.
Reference:
Nadtochiy, E.V..
Classification of types of interaction
in the tax sphere
// Taxes and Taxation.
2013. № 7.
P. 491-503.
DOI: 10.7256/2454-065X.2013.7.63046 URL: https://en.nbpublish.com/library_read_article.php?id=63046
Abstract:
The article contains analysis of specific features of tax relations within the general theories of
taxation. Based upon the above-mentioned analysis, the author provides her own definition of interaction
of subjects of tax relations as a form of implementation of relations, by which the conditions for the
harmonization of variously directed private interests of tax subjects are formed. The author provides
detailed analysis of tax interaction types. She offers to distinguish interactions of tax subjects based on
sphere of their relations, character of such relations, period and type of organization of joint actions.
The article includes analysis of statistical data on the following: 1)the number of cases of Arbitration
Courts of the Russian Federation involving tax bodies for the period of 2009 to 2012; 2) the amount
of sums claimed; 3) the current state of the tax consulting market (including the territory of the city of
Volgograd). The nucleus of all of the tax interactions is established as the relations between tax bodies
and tax payers arising within the framework of state control over tax violations and support of implementation
of private interests of taxpayers under Art. 21 of the Tax Code of the Russian Federation.
Keywords:
taxpayers, tax bodies, interactions, classification, typology, bases, sphere of relations, character of relations, length of relations, organization of relations.
Reference:
Palamarchuk, E. A..
The Cost of Research and Development
Activities (R&D)
// Taxes and Taxation.
2013. № 6.
P. 433-439.
DOI: 10.7256/2454-065X.2013.6.62995 URL: https://en.nbpublish.com/library_read_article.php?id=62995
Abstract:
When forming a taxable base of the
profit tax imposed on organizations conducting
research and development activities
(R&D), there should be a certain procedure
for calculating the cost of such activities.
This topic is much discussed and disputed
over not only by organizations but also government
officials. The author of the present
article reveals the main points of including
the cost of R&D in the taxable base.
Keywords:
Taxes and taxation, profit tax, research, development, costs, R&D, taxable base, taxpayer, special economic zones, List No. 988.
Reference:
Ignatiev, D. V..
Theoretical Concepts of the Relation Between
Taxable Bases of Particular Taxes
// Taxes and Taxation.
2013. № 6.
P. 440-450.
DOI: 10.7256/2454-065X.2013.6.62996 URL: https://en.nbpublish.com/library_read_article.php?id=62996
Abstract:
The author of the article proves the
need in developing the administrative mechanism
of taxable bases as a very important
element of taxation. According to the author
of the article, the most important factor
of building a taxation system should be
the provision of guarantees for interaction
and interdependence of taxable bases within
the entire framework of existing taxes. It is
strongly advised to form a taxation system
that would be based on the principle of unification
of taxable bases of related taxes. Issues
about unification of taxable bases are
being discussed from the point of view of efficiency
of tax administration.
Keywords:
Taxes and taxation, base, administration, system, politics, control, management, unification, improvement, mechanism.
Reference:
Antonova E.V..
Choosing the method for determining
tax burden on enterprises
// Taxes and Taxation.
2013. № 5.
P. 350-363.
DOI: 10.7256/2454-065X.2013.5.62932 URL: https://en.nbpublish.com/library_read_article.php?id=62932
Abstract:
The article explores and substantiates
the methods for determining
tax burden, as well as main factors to be
considered during tax planning in enterprises,
accenting special responsibilities
of internal control departments over tax
management. The author draws attention
to the fact that the tax-planning practice
of such departments must take into
account the Federal Tax Service Order
of 30.05.2007 № ММ-3-06/333@ «On
the assertion of the field tax audit planning
system». This article examines the
methods for determining the tax burden,
based on financial and economic characteristics
of the enterprise. The author
offers five methods for this purpose, as
well as their substantiation and formulae,
along with the recommendations for
their use. Those methods of determining
tax burdens will have the internal control
departments to take into account nuances
which would allow for higher quality tax
planning. The author also states the main
elements of tax planning, which include:
definitions of main principles, problem
analysis and formulation of goals, defining
main tools which the enterprise has
access to; formulation of the tax layouts;
financial and economical practice, in accordance
to the formulated tax layout.
The author also defines the main principles
of tax planning: compliance with the Law in the process of tax planning and
lowering the enterprise’s tax burden total
by implementing advanced tax planning
methods.
Keywords:
tax burden, method, internal control, income, spending, tax control, tax planning, tax-payer, tax, tax payment
Reference:
Nadtochiy E. V..
History of the emergence and development
of strategic landmarks of state tax policy
// Taxes and Taxation.
2013. № 4.
P. 286-299.
DOI: 10.7256/2454-065X.2013.4.62864 URL: https://en.nbpublish.com/library_read_article.php?id=62864
Abstract:
The study of state tax policy is performed
in accordance with its standing within the
organic unity with economic and budget policy
of the country. The author reveals the evolution
of strategic landmarks of the tax policy since the
year of 988 to 2013, establishing that, in midterm
perspective, the formation of fiscal environment of the state occurs within the following tax
policy landmarks: 1) securing the filling of budgets;
2) optimal tax burden on business entities;
3) providing for the modernization of economy;
4) quality tax administration.
Keywords:
Tax and taxation, economy, politics, strategy, tactics, landmarks, priorities, measures, factors, perspectives
Reference:
Nadtochiy, E. V..
Horizontal Monitoring as a New Interfacing Tool
in the Sphere of Taxes
// Taxes and Taxation.
2013. № 1.
P. 33-40.
DOI: 10.7256/2454-065X.2013.1.62143 URL: https://en.nbpublish.com/library_read_article.php?id=62143
Abstract:
The article is devoted to the perspectives
of implementation of a taxpayer’s horizontal monitoring
into Russian practice. Having analyzes the
experience of Netherlands, USA, Australia, Great
Britain and Ireland, the author suggests his own
model of partnership in the sphere of taxes: principles,
conditions and purposes of such relationship.
The author also analyzes statistical data concerning
the use of interactive taxpayer services as well
as attitudes of modern Russians towards taxes.
Keywords:
taxes and taxation, taxpayers, exchange, monitoring, agreement, interaction, culture, services, control, risks.
Reference:
Savina, O. N..
Assessing Efficiency of Tax Bene
fits Under Conditions of Applicable Russian Tax
Legislation and Ways to Improve It
// Taxes and Taxation.
2012. № 9.
P. 15-29.
DOI: 10.7256/2454-065X.2012.9.61973 URL: https://en.nbpublish.com/library_read_article.php?id=61973
Abstract:
Tax privileges have been approved for is an
effective instrument of State business, investment, innovation,
labor force activity, development of science,
technology and the social sphere. The more pressing issue
is the benefits of its use and providing them to those
who really need them. Assessing the legislation on taxes
and fees of the Russian Federation at the current moment,
it could be argued that a system of tax incentives
and preferences only partly inadequate. There is a need
for methods of assessment of tax benefits that unified
criteria for their effectiveness. In addition to traditional
criteria, other estimates put that will deepen and refine
the assessment of the impact of tax incentives, to improve
the quality of the monitoring of their effectiveness
and will guide budgetary and financial forecasting and
planning activities of the State and taxpayers.
Keywords:
Tax credits, preferences, evaluation, monitoring, tax incentives, tax tools support.
Reference:
Efremova, T. A., Efremova, L. I..
Modernization
and Informatization of Tax Authorities
in Russia: Problems and Perspectives
// Taxes and Taxation.
2012. № 8.
P. 45-53.
DOI: 10.7256/2454-065X.2012.8.61622 URL: https://en.nbpublish.com/library_read_article.php?id=61622
Abstract:
At the present time there is still a number
of unsolved problems that do not allow to increase
the quality of tax administration as desired. In this
regard, there is a certain need in modernization
of tax authorities which also requires their
informatization. The author of the article proves
the need in reconstruction of the system of Data
Processing Centers, development of electronic
communication between tax authorities and
taxpayers, expansion of the system of electronic
document exchange with legal entities and
creation of the Unified Electronic Database.
Keywords:
taxes and taxation, modernization, informatization, administration, automatic performance, tax authority, taxpayer, database, instruction, data reporting.
Reference:
Kalakov, R. N..
Tax Preferences on Income Tax in the Sphere of Innovation Activities
// Taxes and Taxation.
2012. № 6.
P. 60-75.
DOI: 10.7256/2454-065X.2012.6.61290 URL: https://en.nbpublish.com/library_read_article.php?id=61290
Abstract:
The main goal of the article is to commonly used tax preferences in income tax and their relation to the
indicators of social and economic development of the Russian Federation. The author of the article describes the
main tax preferences on income tax, their application and role in tax regulation of the economic process. The
article also contains the analysis of the infl uence of certain tax preferences established by the Russian Federation
Tax Code on indicators of innovation activity. The author also analyzes experience of granting tax preferences on
income tax to certain constituents of the Russian Federation. The author provides the summary and comparison
of tax preferences granted to the residents of innovative economic areas and participants of the Skolkova project.
Based on the results of the research the author suggests certain ways to improve mechanisms of infl uence of tax preferences on income tax. Results of the research can be used in the process of establishment of improvement
measures in tax and levy laws regarding stimulation of innovation.
Keywords:
taxes and taxation, innovations, privileges, preferences, benefi t, deduction, taxable base, subject, release, tax rate.
Reference:
Savina, O. N..
Evaluating Effi ciency of Tax Privileges under Existing Russian Tax Laws and Creating
Ways to Improve it
// Taxes and Taxation.
2012. № 6.
P. 76-88.
DOI: 10.7256/2454-065X.2012.6.61291 URL: https://en.nbpublish.com/library_read_article.php?id=61291
Abstract:
Tax privileges have been approved for is an effective instrument of State business, investment, innovation,
labour force activity, development of science, technology and the social sphere. The more pressing issue is the
benefi ts of its use and providing them to those who really need them. Assessing the legislation on taxes and fees of
the Russian Federation at the current moment, it could be argued that a system of tax incentives and preferences
only partly inadequate. There is a need for methods of assessment of tax benefi ts that unifi ed criteria for their
effectiveness. In addition to traditional criteria, other estimates put that will deepen and refi ne the assessment of
the impact of tax incentives, to improve the quality of the monitoring of their effectiveness and will guide budgetary
and fi nancial forecasting and planning activities of the State and taxpayers.
Keywords:
Tax credits, preferences, evaluation, monitoring, tax incentives, tax tools support.
Reference:
Nadtochy, E. V..
Interaction between subjects of tax relations in the course of performance of responsibilities
and exercising of taxpayers’ rights
// Taxes and Taxation.
2012. № 5.
P. 15-21.
DOI: 10.7256/2454-065X.2012.5.61206 URL: https://en.nbpublish.com/library_read_article.php?id=61206
Abstract:
The author of the article analyzes the current state of the process of interaction between the subject of tax
relations in the course of performance of responsibilities and exercising of taxpayers’ rights. The author describes
the legal fi eld regulating the form of interaction. The author also describes particular forms of such interactions
and defi nes such orientation of the Federal Tax Service improvement as client-centeredness, modernization of
service capacities and information transparency.
Keywords:
taxes and taxation, organs, taxpayers, interaction, resorts, applications, complaints, services, forms.
Reference:
Fisher, O. V., Nadtochy, E. V..
System of priorities in modern state taxation policy
// Taxes and Taxation.
2012. № 5.
P. 22-32.
DOI: 10.7256/2454-065X.2012.5.61207 URL: https://en.nbpublish.com/library_read_article.php?id=61207
Abstract:
The article describes the priorities in modern state taxation policy as a set of target administrative policies.
Such an approach allows to view the connection between taxation policy and development of tax functions
as a system. The authors of the article analyze statistical data for different parameters of social and economic
development of Russia. The authors also prove there is a need to include target policies into this system because
it will reinforce the interaction between the subjects of tax relations.
Keywords:
taxes and taxation, politics, functions, priorities, budget, potential, modernization, interaction, subjects, relations.
Reference:
Udalov, R. V..
Use of analytical tools at implementation of tax control (the pre-inspection analysis)
// Taxes and Taxation.
2012. № 5.
P. 33-37.
DOI: 10.7256/2454-065X.2012.5.61208 URL: https://en.nbpublish.com/library_read_article.php?id=61208
Abstract:
Tax control is an inseparable part of the entire taxation system and therefore, all the development issues
in this sphere are closely connected with its effi ciency. This particular article is devoted to the process of preparatory
actions conducted by tax authorities before the fi eld tax inspection. The author also provides evaluation of the
effi ciency of analytical tools used by tax authorities and suggests ways of further development and improvement
of preparatory analysis in the sphere of tax control in Russia.
Keywords:
Tax control, pre-inspection analysis, on-site tax check, analytical tools.
Reference:
Nadtochiy, E. V..
Concerning Tax Social Environment
// Taxes and Taxation.
2012. № 4.
P. 12-17.
DOI: 10.7256/2454-065X.2012.4.59441 URL: https://en.nbpublish.com/library_read_article.php?id=59441
Abstract:
The article offers a defi nition of tax social environment, describes functions, constructs and stages of its
formation and analyzes statistical data about Russians’ attitude to taxes and taxation.
Keywords:
taxes and taxation, tax, culture, social, environment, conception, functions, components, stages, formation, taxpayer.
Reference:
Payzulaev, I. R..
Problems of Observing Tax Discipline and Methods Against Tax Evasion
// Taxes and Taxation.
2012. № 4.
P. 18-23.
DOI: 10.7256/2454-065X.2012.4.59442 URL: https://en.nbpublish.com/library_read_article.php?id=59442
Abstract:
The issues of timely tax payments to budget system are considered. The issues of keeping the tax discipline
are revealed, conclusions and proposals against tax evasion are made.
Keywords:
tax administration, tax, taxpayer, tax discipline, tax evasion.
Reference:
Savina, O. N., Malkova, Yu. V..
Monitoring of Effi ciency of Tax Instruments Stimulating Development of
Innovation-Driven Economy under Conditions of Active Legislation and Improvement Trends
// Taxes and Taxation.
2012. № 4.
P. 24-34.
DOI: 10.7256/2454-065X.2012.4.59443 URL: https://en.nbpublish.com/library_read_article.php?id=59443
Abstract:
The main factor of development of modern economy is innovation activity – a complex and dynamic
economic category that, due to its nature and features, requires a constant research and, consequently, constant
monitoring and analysis. The article gives certain suggestions on arrangement of monitoring of active instruments
supporting innovation activity and substitution of current methods with new and more effi cient ones.
Keywords:
taxes and taxation, innovation activity, innovation process, tax stimulation, innovation benefi ts, monitoring, tax benefi ts, budget effi ciency, social effi ciency, performance evaluation.
Reference:
Bazhenov, A. A., Kuznetsov, D. V..
Peculiarities of Taxation of Leasing Transactions
// Taxes and Taxation.
2012. № 3.
P. 21-29.
DOI: 10.7256/2454-065X.2012.3.59253 URL: https://en.nbpublish.com/library_read_article.php?id=59253
Abstract:
The author of this article considers a leasing operation to be a fl exible tool for managing investment
activity. It is shown that a leasing operation becomes even more fl exible when leasing agreements involve
real options. When assessing the effi ciency of a leasing operation, it is necessary to take into account real
options if they are stated in a leasing agreement, and peculiarities of taxation of leasing subjects. The author
studies how real options in a leasing operation infl uences the benefi t of an operation for a lessee and a lesser
taking into account leasing taxation.
Keywords:
taxes and taxation, leasing, real, option, taxation, benefi t, property, evaluation, effi ciency, fi nancing.
Reference:
Nadtochy, E. V..
Methods for Assessing Effi ciency of Tax Control
// Taxes and Taxation.
2012. № 3.
P. 30-37.
DOI: 10.7256/2454-065X.2012.3.59254 URL: https://en.nbpublish.com/library_read_article.php?id=59254
Abstract:
The article provides statistics about interactions between state institution and society in the tax
sphere. The author considers the issues of assessing effi ciency of tax control performed by the authorities
of the Federal Tax Service of Russia as part of improving the performance of a team work of offi cials and
taxpayers. The author also describes his own set of methods for assessing such effi ciency.
Keywords:
taxes and taxation, taxpayer, control, service, offi cer, effi ciency, assessment, state institution, power, interaction.
Reference:
R. A. Mitrofanov.
Questions of the Pension System Reform
// Taxes and Taxation.
2012. № 1.
P. 32-44.
DOI: 10.7256/2454-065X.2012.1.59093 URL: https://en.nbpublish.com/library_read_article.php?id=59093
Abstract:
Abolishment of the unifi ed social tax on January 1, 2010 as part of the Conception of Long-Term Social and Economic
Development of the RF until 2020 approved by the Government of the RF, predetermined a shift from tax to insurance principle
of profi t formation in the pension system and introduction of insurance payments towards mandatory pension, social and medical
insurance based on the unifi ed tarrif for all organizations and employeers disregarding the sector they perform in.
Taking into account that the effi ciency of social insurance system and social policy is usually assessed based on the social
security of citizens and, in the fi rst place, on posiive dynamics of economic growth, then we should ask what kind of assessment
and conclusions can be made in reference with effi ciency of a new reform? Is it actually possible to provide long-term
guarantees of a decent life for working and retired people solely by the means of tax policy in the sphere of socially oriented
taxes or is it a wider task and we must overcome the demographic situation fi rst of all and only then defi ne the rates and
assign the roles of ‘who pays’ and ‘who collects’?
Keywords:
taxes and taxation, pension reform, insurance payments, demographic crisis, constitution, foreign experience in the sphere of pension and social insurance, abolishment of the unifi ed social tax, rates, defi ciency of the pension fund, increase of the tax burden.
Reference:
Ponomarev, A. I..
Modernization of Tax Administration in Modern Russia
// Taxes and Taxation.
2011. № 12.
P. 41-49.
DOI: 10.7256/2454-065X.2011.12.59019 URL: https://en.nbpublish.com/library_read_article.php?id=59019
Abstract:
Taxation must conform to existing industrial relations and forces. It is the only case when taxation can
actually ensure economic growth and raise the social capital. This is why the innovation-based modernization of
Russian economy requires modernization of tax administration as well. The author of the article gives his own
defi nition of tax administration. According to the author, a taxpayer should have the leading role in tax relations.
It is also necessary to admit the returnable and equivalent nature of tax. Tax system should also take into account
regional peculiarities of industrial forces and relations and etc. Modernization of tax system administration requires
us to review the relative weight of federal, regional and local taxes, and, afterwards, economic and taxable
capacities of Russian regions. Modernization of administration of tax planning at a federal and regional level
means legal recognition of the tax planning system, delimitation of rights and responsibilities between state institutions,
regions and taxpayers, and optimization and minimization of taxes to the extent possible. Modernization
of tax administration of control functions of tax authorities and ensuring of tax security suggest typologization,
unifi cation and standardization of tax procedures and etc. When modernizing tax administration of tax policy, it
is necessary to stimulate innovation activity, support innovations and modernization of economy, reinforce relations
between a state institution and taxpayer, strengthen interactions with civil society, different international
organizations and raise quality of human resources.
Keywords:
taxes and taxation, system, modernization, potential, administration, policy, control, taxpayer, planning, prediction.
Reference:
Ulybina, L.K., Isakov, I. Ya..
Tax Stimulation of Investing Activities
// Taxes and Taxation.
2011. № 3.
DOI: 10.7256/2454-065X.2011.3.58239 URL: https://en.nbpublish.com/library_read_article.php?id=58239
Abstract:
The article considers the topical issues of improvement of methods used in tax stimulation of investing activities. The author analyzes consequences of the previous tax reforms, in particular, reduction of rates on the corporate profits tax, value-added tax, cancellation of the investment tax deduction and how it influenced the development of the investment process.
Keywords:
tax, investments, efficiency, preferences, administration, amortization, credit, value-added tax, profit, the Code.
Reference:
Pinskaya, M.R..
Questions of Taxation Federalism in the Conception of Federative Finances
// Taxes and Taxation.
2011. № 1.
DOI: 10.7256/2454-065X.2011.1.58136 URL: https://en.nbpublish.com/library_read_article.php?id=58136
Abstract:
The author characterizes the models of distribution of financial resources between the government agencies in a federate state in comparison with a unitary state. The article also reveals topical issues of interaction between public-law entities regarding differentiation of their tax proceeds and tax authorities, analyzes debating points related to the conceptual framework of the taxation federalism and gives recommendations on improvement of management of budgetary resources.
Keywords:
tax, federalism, finances, budget, principles, powers, approach, administration, conception, model.
Reference:
Boryan, Yu.B., Zrelov, A.P..
Modern Targets and Capabilities of Tax Policy
// Taxes and Taxation.
2011. № 1.
DOI: 10.7256/2454-065X.2011.1.58137 URL: https://en.nbpublish.com/library_read_article.php?id=58137
Abstract:
Successful establishment of an effective state institution greatly depends on financial and economic conditions of its functioning including tax policy and effective use of the country’s resources, improvements in the sphere of demography, education, health care, culture, security and so on. For that matter, according to the author of the article, there is a need in differentiating of the term ‘tax policy’ for separate spheres such as agriculture, industry, foreign economic activity, charity and etc. Establishment of a system like that would allow to fully individual industries and contribute to the country’s prosperity. One of the basic tools of tax policy should become tax incentives aimed at development of industrial forces, energy conservation, education and competitive growth.
Keywords:
tax, policy, industry, economy, stimulation, law, modernization, state, Russia, competitiveness.
Reference:
Panskov, V. G..
On Tax Stimulation of the Russian Economy Modernization
// Taxes and Taxation.
2010. № 12.
DOI: 10.7256/2454-065X.2010.12.57792 URL: https://en.nbpublish.com/library_read_article.php?id=57792
Abstract:
In order to modernize the Russian economy we need a new tax policy which would become a powerful catalyser of additional financial resources for innovation and investment projects. According to the author, the current tax policy does not fully use amortization deductions as a possible source of economy modernization. The author believes it is necessary to introduce an amortization reform in our country and describes the main goals of such a reform. Based on the author, we should also more actively use such tax instruments as profit and investment tax credit. The author of the article also suggests that the country’s tax policy should be more dynamic and active which would be possible to achieve with the help of the mentioned above instruments.
Keywords:
tax, policy, amortization, innovation, stimulation, economy, reform, credit, assets, deductions, modernization.
Reference:
Goncharenko, L.I..
Information cooperation of banks and tax bodies: needs, limitations, tendencies in Russia and in the foreign states
// Taxes and Taxation.
2010. № 10.
DOI: 10.7256/2454-065X.2010.10.57787 URL: https://en.nbpublish.com/library_read_article.php?id=57787
Abstract:
The article includes analysis of the evolution of the institution of banking secret in Russia and abroad. The author establishes the need to include the banks into the system of tax control, analyzes the reasons and character of recent changes in procedures, regarding provision of information of bank operations and accounts by the banks to the tax services. Then the author offers to improve the instruments of control in the current situation of globalization of economic relations.
Keywords:
tax, bank, secret, avoiding, “washing off” money, information, request, crime, control, account.
Reference:
Chutiashvili, L. V..
Taxation of Small Businesses in the Market Conditions
// Taxes and Taxation.
2010. № 8.
DOI: 10.7256/2454-065X.2010.8.57613 URL: https://en.nbpublish.com/library_read_article.php?id=57613
Abstract:
The article is devoted to the issues of taxation of small businesses in the market conditions as well as state policy of supporting development of small enterprises. According to the author, the true aim of economic reforms is to create efficiency economy which would provide a high level and good living standards for population and decent participation of Russia in the global economic community. In this regard, development of small enterpreunership is a unique and effective tool.
Keywords:
tax, entrepreneurship (business), investments, state institution, privileges, innovations, efficiency, reform, support, effect.
Reference:
Ozerova, T.A..
Concept of the Taxation Process: Modern Conception
// Taxes and Taxation.
2010. № 6.
DOI: 10.7256/2454-065X.2010.6.57379 URL: https://en.nbpublish.com/library_read_article.php?id=57379
Abstract:
At the present time we often see the term ‘taxation process’ in tax law literature. However, this term has never been defined officially so every author interprets it in their own way. In this article the author gives the definition of taxation process as a legally regulated procedure performed by certain authorities and officials, taxpayers and levy payers, tax agents and other persons, financing the budget of the Russian Federation through direct and return incomings.
Keywords:
tax, process, procedure, system, right, income, responsibility, budget, duty, terminology.
Reference:
Bartashevich, S.V..
Tax Burden as a Legal Category
// Taxes and Taxation.
2010. № 6.
DOI: 10.7256/2454-065X.2010.6.57380 URL: https://en.nbpublish.com/library_read_article.php?id=57380
Abstract:
The concept of tax burden is widely used in modern tax practice now. However, tax burden still remains one of the least studied categories in tax law. This article is an attempt of an analysis of the term ‘tax burden’. As the result, the author suggests his own definition of the term and reveals the meaning of tax burden. The author also studies the legally significant features of tax burden which characterize it as an individual legal category. In conclusion, the author discusses the role of tax burden in tax practice.
Keywords:
tax, levy, burden, load, exemption, responsibility, budget, terminology, finances, planning.
Reference:
Ignatyev, D. V..
Problems of theory and practice of revenue recognition with the purpose of formation of a taxable base of tax on the profit of organizations.
// Taxes and Taxation.
2010. № 5.
DOI: 10.7256/2454-065X.2010.5.57340 URL: https://en.nbpublish.com/library_read_article.php?id=57340
Abstract:
The article is devoted to the analysis of the problems of revenue recognition with the purpose of evaluating the taxable profit. During the study the author analyzed the article 41 of the Tax Code of the Russian Federation and the term ‘profit’ used in the article. Based on the materials of the arbitrage practice, the author also considered some particular problems of the revenue recognition for the purposes mentioned in the chapter 25 of the Tax Code of the Russian Federation. According to the author, these problems are caused by certain defaults of existing legislation. In the conclusion, the author suggested certain measures on solving the problems in the sphere of revenue recognition for the purpose of calculating tax on profit of organizations.
Keywords:
tax, profit, benefit, base, criteria, administration, monitoring, system, court.
Reference:
Ivanets, Yu. L..
The System of Compulsory Registration of Tax Schemes: Experience of the Great Britain
// Taxes and Taxation.
2010. № 4.
DOI: 10.7256/2454-065X.2010.4.57310 URL: https://en.nbpublish.com/library_read_article.php?id=57310
Abstract:
The article summarizes the Great Britain experience of application of the system of compulsory registration of tax schemes. The author analyzes its efficiency from the point of view of resistance of digression from paying taxes. It is concluded that such a system can be implemented in Russia as well.
Keywords:
tax, scheme, digression, resistance, minimization, Great Britain, declaring, consultant, optimization, registration.
Reference:
Pavlenko, S. P..
Legal Status of a Tax Agent: the General and Peculiar When Assessing and Paying Personal Income Tax
// Taxes and Taxation.
2010. № 3.
DOI: 10.7256/2454-065X.2010.3.57289 URL: https://en.nbpublish.com/library_read_article.php?id=57289
Abstract:
The article contains the analysis of the existing legislation regulating the rights and responsibilities of tax agents as well as the court cases revealing the problems of legal regulation of the mentioned above elements of a legal status of a tax agent. The author described the main defects of tax legislation hindering from effective realization of the legal norms and creating contradictions in court practice.
Keywords:
tax, agent, Code, personal income tax, responsibility, authorities, credit for tax, tax refund, tax assessment, court.
Reference:
Nadtochiy, E. V., Zaytseva, N. S..
Improvement of Quality of Service Rendered by Tax Authorities as a Way of Minimization of Expenses of the Tax Control
// Taxes and Taxation.
2010. № 3.
DOI: 10.7256/2454-065X.2010.3.57290 URL: https://en.nbpublish.com/library_read_article.php?id=57290
Abstract:
The author of the article analyzed the problem of minimization of expenses of the tax control, defined the term ‘expenses’ and gave their classification. The author also suggested the way to raise quality of service rendered by tax authorities.
Keywords:
tax, control, expenses, classification, service, quality, index, criteria, dynamics, administration, Federal Tax Service.
Reference:
Sinitsina, M. L..
Taxation in the European Union: Mechanism of Negative Integration of Legislation in Member States
// Taxes and Taxation.
2010. № 3.
DOI: 10.7256/2454-065X.2010.3.57291 URL: https://en.nbpublish.com/library_read_article.php?id=57291
Abstract:
The article considers the mechanism of the EU Court influence on development of the national legislation of EU state members in the sphere of taxation. The analysis is based on EU Court decisions, national courts decisions and further changes in normative regulation of taxation issues at a national level.
Keywords:
EU, directive, harmonization, legislation, integration, policy, precedent, prejudgment, court.
Reference:
Popov, P. A..
Creation of an Advantageous Tax Climate for Development of Information Technologies as Growing Points of Russian Economy
// Taxes and Taxation.
2010. № 2.
DOI: 10.7256/2454-065X.2010.2.57151 URL: https://en.nbpublish.com/library_read_article.php?id=57151
Abstract:
Russian market of information technologies is facing many difficulties now. The main difficulties are caused by the absence of a state program which would develop this branch of economics, strong competition from the side of foreign participants, ‘brain drain; and high tax burden.
The article is based on the materials of a report made during the roundtable ‘Creation of Advantageous Tax Climate for Development of Information Technologies Sector as Growing Points of Russian Economy’ (Moscow, Finance Academy under the Government of the Russian Federation, October 21, 2009).
Keywords:
tax, technologies, information, Russia, economics, politics, reformation, administration.
Reference:
Goncharenko, L. I..
On the Question of the Conceptual Structure of Tax Administration
// Taxes and Taxation.
2010. № 2.
DOI: 10.7256/2454-065X.2010.2.57152 URL: https://en.nbpublish.com/library_read_article.php?id=57152
Abstract:
Based on the analysis of scientific points of view revealed in economic literature as well as practical experience of tax relations, the author formed the main positions of the author’s conception of tax administration.
Keywords:
tax, administration, terminology, planning, control, regulation, record, system
Reference:
Machehin, V. A..
Problems of Applying the Rules of Thin Capitalization in the Russian Federation
// Taxes and Taxation.
2010. № 2.
DOI: 10.7256/2454-065X.2010.2.57153 URL: https://en.nbpublish.com/library_read_article.php?id=57153
Abstract:
The article offers a brief summary of the main problems of applying the rules of thin capitalization in Russia. Those problems were viewed at the meeting of the Russian Department of International Tax Associations held on December 18, 2009 at Academy of Finance under the Government of the Russian Federation.
Keywords:
tax, profit, capitalization, Russia, Ros-IFA, agreement, percents, loan, optimization.
Reference:
Primakov, E. M..
Tax Policy and Ways to Overcome the Crisis: Business Point of View
// Taxes and Taxation.
2010. № 1.
DOI: 10.7256/2454-065X.2010.1.57095 URL: https://en.nbpublish.com/library_read_article.php?id=57095
Abstract:
Tax Policy and Ways to Overcome the Crisis: Business Point of View.. 4
The article is based on the reports read at the opening of the 5th Russian National Tax Forum (Moscow, Chamber of Commerce and Industry of Russia, December 1, 2009). Based on the questions enlightened by representatives of departments and committees of the Chamber of Commerce and Industry of the Russian Federation, the author of the article drew attention to a number of strands of tax policy which should be of great importance to business-making.
Keywords:
tax, Federal Tax Service, Ministry of Finances, single social tax, forum, business, crisis, modernization, economy.
Reference:
Nalogovyi otdel KPMG.
Insurance Contributions instead of a Single Social Tax – Is It an Even Exchange?
// Taxes and Taxation.
2009. № 12.
DOI: 10.7256/2454-065X.2009.12.57077 URL: https://en.nbpublish.com/library_read_article.php?id=57077
Abstract:
The discussion was based on the main ideas declared at the round-table meeting carried out on October 15, 2009 at the Chamber of Commerce and Industry of the Russian Federation. The topic of the meeting was mentioned as a ‘replacement of a single social tax by insurance contributions: opinions in business and government. The review described the points of view of the following participants of the meeting: Ekaterina Semenova - member of the Committee of the State Duma of the Russian Federation on Property, Fedor Prokopov – executive director the Russian Union of Industrialists and Entrepreneurs, Shamil Ageev – board chairman of the Chamber of Commerce and Trades in the Republic of Tatarstan, Sergey Afanasiev – director of the Department of Development of Social Insurance and State Policy of Social and Public Health Development, Anton Danilov-Danilian – chairman of the Investment Committee of the Chamber of Commerce and Industry of the Russian Federation, Tatyana Ivanova – editor-in-chief of the ‘Economics and Life’ newspaper, Antonina Katyanina – president of the Chamber of Commerce and Industry of Belgorod, Sergey Zorin – head of the Committee on Cooperation of Electronic Equipment Producers, Svetlana Kochetkova – record and tax director of ‘AVTOVAZ’ company. The report is prepared by K. Shohova, an expert of the ‘Foros’ analytical team.
Keywords:
tax, levy, insurance, single social tax, Chamber of Commerce and Industry, reform, retirement benefit, fund, budget, discussion.
Reference:
Slobodchikov D.N..
Relevant Explanation of the Federal Agencies of Tax Administration and Court Decisions
// Taxes and Taxation.
2009. № 12.
DOI: 10.7256/2454-065X.2009.12.57078 URL: https://en.nbpublish.com/library_read_article.php?id=57078
Abstract:
The review prepared by the experts of KPMG tax department covers the recently published explanations of the Ministry of Finances and Federal Tax Service of the Russian Federation concerning some aspects of taxation as well as the most important decisions of the highest court.
Keywords:
tax, levy, Federal Tax Service, Ministry of Finances, court, value added tax, single social tax, personal income tax, profit, tax on natural resources production, custom
Eng
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