DOI: 10.7256/2454-065X.2017.4.22899

Abstract: The subject of the research is an organised combination of individual elements of the taxation system and relations between them as well as development of Russia's taxation system and the main reasons of its imperfection. The authors of the article pay special attention at an efficient taxation system that implies a high level of profitability and severe reduction of expenses caused by time, money and other expenditures when collecting taxes. The authors analyze goals of improving Russia's taxation system, the main trends of increasing its efficiency and the main problems of the Russian taxation system that need to be solved in order to find an efficient model of taxation. The methodological basis of the research involves the dialectical research method, complex approach, formal logic, historical and logical analysis and synthesis, inductive and deductive research of phenomena, financial calculation and analytical methods, comparison and statistical distribution. The scientific novelty of the research is caused by the need to improve the system and methods of governing the profits of the Russian Federation federal budget under the conditions of a crisis reduction of sources and volumes of budget revenues which increases opportunities of financial support of socially important programs and incompatible with the status of a social state. The authors underline that the core of the taxation system is the mandatory payments of compulsory nature. Different types of taxes are organised differently in different taxation systems. Searching for an efficient taxation system, it is necessary to pay attention at measures that are undertaken by foreign states undergoing a similar crisis situation. For example, EU states and Pacific countries embark on a course of increasing personal income while North American countries increase corporate taxes. As it is noted by the authors, these schemes alone are very unlikely to increase efficiency of the taxation system. It would be more beneficial to use a progressive taxation scheme instead of just increasing taxes. When it comes to business, the taxation systems used in the Middle East may turn out to be in high demand. In conclusion the authors describe the main problems of the Russian taxation system that need to be solved in order to develop an efficient model of taxation.

DOI: 10.7256/2454-065X.2016.12.20708

Abstract: The authors of the present research carries out an analysis of tax revenues into local budgets of municipal units in the Voronezh Region over the period of time since 2013 till 2015. The results of the analysis demonstrate that the majority of municipal units in the Voronezh Region tend to decrease tax payments which proves the reduction of taxable bases and number of taxpayers in total. The subject of the research is the execution of tax authorities by municipal units. The object of the research is the provision of tax revenues into budgets of municipal units and urban districts. Theoretical and methodological bases of the research involve legal acts, laws and regulations issued by state authorities, researches of Russian scientists on the questions related to execution of tax authorities by municipal units. The authors of the research analyze the structure of muncipal budget revenue sources reflecting the fact that the main source is 'other revenues', in particular, non-repayable receipts from other budgets in the Russian Federation: from 40% to 80% are composed of dotations aimed at fiscal capacity alignment and dotations to maintain budget balancing measures). The authors also describe the role and place of applicable local taxes (land tax and personal property tax) in the process of developing the municipal budget and studies the degree of the implementation of taxable capacity of municipal units. As a result of analysis, it has been proved that part of the areas in the Voronezh Region improved their taxable capacity as a result of efficient supervisory activities conducted by the Federal Tax Service authorities.