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.

DOI: 10.7256/2454-0765.2018.3.19620

Abstract: The article is devoted to the development of the tax-based part of the federal and regional budgets. The researchers analyze the tax potential of the region based on the example of the Rostov Region taking into account the regional specifics and tax administration procedure and summarize different aspects of efficient use of tax potential for economic development of the region. The object of the research is the tax revenues of the regional budget in the Rostov Region as a constituent of the Russian Federation. The methodological basis of the research is the laws and regulations issued by state authorities, Decrees of the Government of the Russian Federation and other researches and publications that refer to the national tax system of socio-economic targets of the territorial development. The research methods is the structural analysis of the influence of tax revenues on the development of the federal and regional budgets, abstract logic, analytical and other methods of economic research. The rationale of the research is caused by the fact that the authors search for efficient means of tax administrations that would ensure the growth of tax revenues and guarantee the best use of the regional tax potential. The problems raised in the article are of certain importance for the development of the tax and budget systems of the country. Based on the analysis of regional tax and economic indicators and conclusions of relevant researches, the authors make a number of suggestions on how to increase the share of tax revenues and extend the rights and competences of self-government authorities in the provision of preferences, mutual actions of tax authorities and security agencies that guarantee the performance of tax obligations by taxpayers and determination of factors that create the best investment environment at the regional and local levels.

DOI: 10.7256/2454-065X.2018.1.24576

Abstract: The subject of the research is the parties, features, signs and relations involved in the process of legal regulation of enterprise tax ability level and analytical process of tax management of economic entities. The aim of the research is to provide theoretical grounds, methodological support and practical implementation of analytical tools that help to describe statistics and dynamics of tax obligations incurred by agroindustrial processing enterprises and used to evaluate specific features and signs of tax burden and tax take in 'tax authority/enterprise' system taking into account uncertain business environment, contradictory provisions of legal documents and guidelines, and particular objective and subjective business conditions. The methodological basis of the research includes overall dialectical, systems approach and deductive research methods. These methods are applied based on certain theoretical approaches that create grounds for legal analytical capacity and practical implementation of tax liability evaluation as an open and complex process based on the general-to-specific criterion. The scientific novelty of the research is caused by the fact that the authors develops theoretical and methodological guidelines and provisions aimed at developing the system of tax burden evaluation taking into account specific features of economic activity of agroindustrial processing enterprises and eliminating drawbacks and contradictions of currently used standard approaches. This includes: 1) the need to differentiate between categories 'tax burden' and 'tax take' because these terms have a different meaning in the Russian language; 2) the need to eliminate aggregated standards of tax burden set forth by The Ministry of Finance of the Russian Federation and to increase their validity and efficiency.

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: 10.7256/2409-7802.2017.1.18869

Abstract: The authors of the given research analyze the mechanism of tax regulation of small businesses in Russia by means of special taxation schemes as well as recent changes in the sphere of Russia's economy that have encouraged implementation of certain measures aimed at reducing the tax burden for small and medium businesses. The subject of the research is the economic relations arising between the state and taxpayers in the process of taxation of small business. The object of the research is the special taxation schemes as one of the instruments of tax incentives applied in the sphere of small business. The methodological basis of the research involves legislative and legal acts of state authorities, federal laws, Presidential Decrees and RF Government Resolutions as well as materials of scientific and practical conferences on the matter of small business. In their research the authors have also used the abstract logical, monographic, statistical economical and other methods of economic research. As a result of the research, the authors conclude that the main priorities of Russia's development today cannot be achieved without further development of tax regulation and special taxation schemes for small- and medium businesses as one of the aspects of such development. The scientific novelty of the research is caused by the fact that the authors analyze the threshold value of the fiscal burden in small business and admit that its influence relates not only to the amount of combined taxation but also efficiency of the industry and financial status of an enterprise. The taxation threshold should be defined taking into account the regional attribution of economic entities and associated objective factors of expenses volume and structure as well as the rate of capital turnover.

DOI: 10.7256/2454-0765.2017.1.19138

Abstract: Recent economic transformations in Russia as well as modern processes ongoing in Russia's economy have had a drastic influence on the development of efficient tax legislation. That has created the need to study issues of tax planning from the point of view of the implementation of the national project provisions adopted by tax legislation. Tax payments constitute a significant part of entrepreneurial expenses, therefore one's ability to duly assess and plan tax liabilities and fully use tax preferences and priviledges is one of the most important and necessary skills. Thus, the purpose of the present research is to create the best business model that would ensure a minimum volume of company's tax burden. The subject of the research is the economic relations arising as a result of a leasing agreement as an instrument of tax planning in the process of company tax optimizatino. The methodological basis of the research involves fundamental concepts represented in Russian and foreign researches, legislative and regulatory acts of state authorities, federal laws, Presidential Decrees and RF Government Regulations, and materials of scientific and practical conferences on the matter of tax planning. In their research the authors have used abstract logical, monographic, statistical economical, economical mathematical and other methods of economic research. The scientific novelty of the research is caused by the fact that the authors prove the importance of a leasing agreement as an optimization method within tax planning of company tax. Noteworthy that for the purpose of company tax optimization, leased property should be recorded as an asset of a lessor. Thus, company tax can be economized when leasing is carried out as expenses reducing the tax base and the general volume of lease payments.

DOI: 10.7256/2454-065X.2017.1.21721

Abstract: The subject of the research is economic relations arising in the process of taxation of economic entities that perform in the agricultural sector. The established mechanism of taxation and tax regulation of the agricultural sector do not fully perform necessary functions and do not take into account all specific features of individual segments, in particular, agricultural industry, moreover, this mechanism is subject to frequent changes under the influence of objective external and internal factors. In this regard, it is necessary to further study the influence of taxation on decisions made by economic entities performing activity in the agricultural sector taking into account their industry characteristics. It is also necessary to study problems related to the need for regulatory impact of taxes on the basic factors of the agricultural industry. The methodological basis of the research involves the evolutionary systems approach that allows to reveal the contents of tax regulation of economic entities' activity in the agricultural sector. When solving particular tasks of the research, the author has used such methods as analysis, indexing, grouping, selection, comparison and summary as well as other methods of scientific research. In her research Orobinskaya has expanded theoretical concepts on taxation and tax regulation in the agricultural sector with reference to sectoral affiliation of economic entities and their influence on the results of economic activity taking into account objective factors of developing the level of the tax burden in the agricultural sector through supporting versatile targets of the policy aimed at developing agricultural sector and extending investment activity of agricultural entities which fully ensures achievement of the key indicators of agricultural development set forth by the Government of the Russian Federation in order to obtain the best results in the agricultural policy being implemented.

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.

DOI: 10.7256/2454-065X.2016.7.18725

Abstract: The subject of the research is the economic relations arising in the process of tax accounting of corporate fiscal effects. According to the authors, it is necessary to acknowledge the independent rights of accounting and fiscal (tax) accounting. It should be also noted that tax accounting is aimed at providing relevant information for both consumers and state authorities. The main objective of the accounting policy for taxation purposes should be to create an adequate system of tax accounting which would consider technological parameters of an enterprise. The methodological basis of the research implies fundamental concepts represented in Russian and foreign researches, legislative and regulatory acts of state authorities, federal laws, Decrees of the President and Government Resolutions as well as materials of research and practice conferences. In their research the authors have applied abstract-logical, monographic, statistical-economic and other methods of economic research. The main conclusions of the research provide an overview of tax accounting policy based on the two aspects. On the one hand, it is a system of tax accounting methods applied by an enterprise, on the other hand, it is a document containing the desciption of this system. This creates alternative versions of tax accounting and the need to choose particular methodological approaches to accounting process. The authors describe the main principles of developing tax accounting policy such as the accounting continuity and the accrual principle (temporarily determined business operation items).

DOI: 10.7256/2454-065X.2016.7.19444

Abstract: It is impossible to talk about the modern type of corporate tax, its drawbacks and benefits and the role for the Russian Federation budget system without knowing the history of how that tax was created. Development of the tax relates to the evolution of taxes in the sphere of entrepreneurial activities and direct taxation in general. The given research is devoted to the analysis of corporate tax revenues into the Consolidated Budget of the Russian Federation as well as Belgorod, Voronezh and Lipetsk Regions over the period from 2013 to 2015. The subject of the research is the economic relations in the sphere of taxation and peculiarities of calculating the share of corporate tax revenues in the Russian Federation budget. The methodological basis of the research involves fundamental concepts represented in Russian and foreign researches as well as legislative and regulatory acts of state authorities, federal laws and materials of research and practice conferences on taxation matters. The authors of the research article have applied abstract-logical, statistical-economic and other research methods. In their research the authors provide their evaluation of today's level of tax burden on Russian companies which proves a difficult financial situation of the actual economic sector of the Russian Federation. Summarizing the results of these statistics, the authors state that among the Central Black Earth Regions, Belgorod, Lipetsk and Voronezh regions are the first ones to collect the largest amounts of taxes. The analysis of corporte tax revenues into the budgets of different levels demonstrates that corporate tax is one of the main three taxes in the Federal Budget and the main tax in the Consolidated Budgets of the Russian Federation constituents.

DOI: 10.7256/2454-065X.2016.6.18075

Abstract: The subject of the research is the economic relations arising in the process of taxation of agricultural goods producers. The object of the research is the integrated structures of the agricultural sector of the Russian Federation. Today integrated establishments play an important role in the production and sale of agricultural goods in the Russian Federation. Meanwhile, there is a number of problems that hinder efficiency and sustainable development of integrated structures in the country-side. Among these problems the authors emphasize the problem of selecting the optimal system of taxation. The experience has been that the current system of taxation does not fully perform all its functions. Taking into account the ongoing state policy aimed at supporting Russian goods producers and tax reforms, it is necessary to to conduct the in-depth analysis and improvement of the current system of taxation. The authors of the research have used the abstract-logical, monographic, statistical-economical and other methods of economic research. The methodological basis of the research includes fundamental concepts that can be found in the works written by Russian and foreign scientists as well as legislative and regulatory legal acts of state authorities, federal laws, Decrees of the President and Russian Federation Government Regulations, and materials of the research and practice conferences on the issues of taxation of agricultural goods producers. The authors of the present research view tax planning of intergrated establishments of the Russia's agricultural sector from the point of view of tax optimization. The scientific novelty of the research is caused by the fact that the authors evaluate the influence of the mechanism of interaction between the parent company and affiliated companies as parts of the holding on the amount of tax burden in general.

DOI: 10.7256/2454-065X.2016.4.16656

Abstract: The subject of the study is the financial relations arising between taxpayers, small and medium-sized businesses, and tax authorities, represented by the Federal Tax Service of the Russian Federation, regarding the calculation and payment of tax payments in connection with application of special tax regimes. The object of the research is taxation and tax regulation of small and medium-sized businesses by the means of the mechanism of special tax treatment, in the forms of Simplified Tax System, Single Tax on Imputed Income, Single Agricultural Tax and the patent system of taxation. The methodological basis of the research involves fundamental concepts presented in the works of Russian and foreign scientists, legislative and regulatory acts of statel authorities, federal laws, decrees of the President and the RF Government Decree, materials of scientific and practical conferences on issues of taxation of small and medium-sized businesses. The authors have used the abstract logic, monographic, statistical, economic and other methods of economic research. The main findings of the research is the substantiation of tax instruments that realize the regulatory function of taxes in relation to the well-defined segment of the economy. Within the framework of the present research the aforesaid tool is the application of special tax regimes for of small-and medium-sized business entities. The importance of special tax regimes is tremendous at the present moment due to the unstable economic situation in the world and global crisis which have an impact on the Russian Federation as well.

DOI: 10.7256/2454-0765.2016.2.17693

Abstract: The subject of the research is the economic relations arising in the process of taxation between the state, on the one hand, and an organisation as a subejct of taxation, on the other hand. The object of the research is the organisatino profits tax and its share in the revenue side of the consolidated budget of the Russian Federation. The results of the research demonstrate that the Russian Federation budget revenues are mainly composed of such taxes as VAT and organisation profits tax which proves the fiscal importance of these payments. The methodological basis of the research includes fundamental concepts presented by Russian and foreign researchers, legislative and regulatory actsof state authorities, federal laws, Decrees of the President and Russian Federation Government Regulations as well as materials of research-and-science conferences on the matters of taxation. In their research the authors have used the abstract-logical, monographic, statistical-economical and other methods of economic research. Based on the results of the analysis, the authors conclude that the funds currently managable by the government might greatly differ from the target amount which may lead to the budget surplus and deficit.

DOI: 10.7256/2454-0765.2016.2.19171

Abstract: The subject of the present research is the economic and legal relations arising between tax agencies and law enforcement agencies in the process of conducting tax audits in the Rostov Region. The research touches upon practical aspects of interaction between tax agencies and investigating and law enforcement agencies during in-office and field tax audits. The authors describe the actual problems of such interaction as well as contradictions and negative consequences for pumping up the budget. Thus, one of the main issues of interaction between territorial tax agencies, investigating departments of the Investigative Commitee of Russia and agencies of the Ministry of Internal Affairs for the Rostov Region in the process of conducting in-office taxc audits including those to define the reasonability of VAT refund is the faults and gaps in the legal regulation of such relations. In their research the authors have used research methods such as comparison, generalization, grouping and classification as well as the comparative law method and empirical method. The authors note that there is no legally fixed set of methods to be applied by each supervisory agency during joint tax audits. The current legislation does not regulate all interacting processes betwen tax and law enforcement agencies during such audits, either. The authors of the present research also make particular suggestions on how to improve the adequate achivement of set goals and targets in the sphere fo joint actions of force structures to conduct control over taxpayers' activity.

DOI: 10.7256/2454-0765.2016.1.17315

Abstract: As in the majority of developed countries, the efficiency of Russia's system of taxation depends on the two constituent elements: development of the government tax policy by the means of tax legislation at the macrolevel and particular implementation of that tax policy at the microlevel when establishments are allowed to use opportunities of tax mitigation. The subject of the present research is the economic relations arising in the process of taxation of economic entities. The object of the research is the mechanism of tax mitigation as a legal method of minimizing the tax burden and increasing the net profit of enterprises. The methodological basis of the research involves the fundamental concepts and theories presented by Russian and foreign scientists, legislative and regulatory acts issued by state authorities, federal laws, Decrees of the President and Resolutions of the Russian Federation Government, materials of research and practice conferences on the issues of tax optimization. In their research Orobinskaya and Osipenko have used abstract-logical, monographical, statistical-economical and other methods of economic research. Based on the results of the analysis conducted, the author concludes that enterprises and establishments have a relatively high range of legal opportunities to improve the mechanism of tax payments within the framework of the legislation on taxes and levies, moreover, the best financial results can be achieved through combination of these opportunities.

DOI: 10.7256/2454-065X.2015.11.14675

Abstract: The subject of the research is the economic relations arising in the course of taxation of mineral resources in the Russian Federation. The object of the research is the tax on the extraction of minerals as well as peculiarities of its calculation and payment to the federal budget. It should be noted that the use of natural resources in Russia creates an objective need for effective assessment of taxes on natural resources payable by natural resource users to the government which in most cases is the owner of resources and bears the burden of restoration environmental assets. The methodological basis of the research involves fundamental concepts presented in the works of Russian and foreign scientists, legislative and regulatory acts of public authorities, federal laws, decrees of the President and the Russian Federation Government resolutions, materials of scientific conferences. The authors have used the abstract logical, monographical, statistical-economical and other methods of economic research. The main contribution of the authors is their proposed method of effective planning and forecasting of revenues from the tax on mineral extraction in the short term (considering the low world prices for raw materials) and guarantee of the attraction of investments in the mining sector of the economy to the federal budget of the Russian Federation in the long term. Thus, in the authors' opinion, the government's anti-crisis measures are needed to ensure further tax revenues from tax under study.

DOI: 10.7256/2454-065X.2015.10.16702

Abstract: The subject of the research is the economic relations arising in the process of taxation of small- and medium-sized businesses that apply special taxation schemes including the simplified taxation schemes. The object of the research is the tax control over activities performed by legal and physical entities (so called 'sole proprietors' in Russia) that apply the simplified taxation scheme. The article is devoted to the control over the legality of applying the simplified taxation scheme in Russian taxation and complete payment of the single tax when the simplified taxation scheme is being applied. The authors' research method is based on the use of monographic, abstract, statistical, economic, legal and empirical data. The methodological basis for the research involves the Tax Code of the Russian Federation, legislative regulations and standards, scientific discussions, materials of the scientific and practical conferences covering the issues of taxation and control over the legality of applying the simplified taxation scheme. The novelty of the article is caused by the fact that the authors offer their own interpretation of the tax control over the use of the simplified taxation scheme in small-sized business and creation of favorable conditions for its development. The purpose of special taxation schemes is to encourage small- and medium-sized business as well as to stabilize the process of generation of regional budget revenues.

DOI: 10.7256/2454-065X.2015.3.13072

Abstract: The article views economic relations that take place between tax payers and the state in the process of taxation, as well as the influence of Russia’s tax system on the country’s economy at large. The author pays attention to both internal and external factors that influence the formation and transformation of Russia’s tax system. The article reveals the consequences of the crisis developments in the Russian economy, which, in the author’s opinion, lead to a reduction of the taxable base of underlying taxes, which, in its turn, causes a decrease of tax revenues to the state. The author also analyzes the economic factors that influence changes in Russia’s tax system. The methodological basis of the author’s analysis is the fundamental conceptions in the works of Russian and foreign scientists, legislative and regulatory acts of the authorities, federal laws, Decrees of Russia’s President and Russia’s Government, materials of scientific and practical conferences that touch upon the issues of taxation. The author uses the abstract logical, the monographic, the statistical-economical, the economical-mathematical and other methods of economic analysis. The scientific novelty of the article lays in the theoretical and methodical grounding and elaboration of practical recommendations for determining the optimal parameters of the development of economic entities, in respect to the incumbent tax system of Russia. The author determines and characterizes the main factors that influence the increase of the tax burden and stipulate the development of shadow economy. An analysis is given of the current situation and trends of changes in

DOI: 10.7256/2454-065X.2015.2.13073

Abstract: Abstract. The paper examines trends in tax regulation and their impact on the economy of Russian agribusiness industry as well as recent political, economic and institutional changes that contributed to create favorable conditions and gave an impetus to the revival, shaping and development of the agricultural sector. The author notes that among numerous problems hampering the efficient and sustainable development of business entities in rural areas, the problem of optimal taxation of agribusiness is of crucial importance. The author argues that the existing taxation system does not properly function and in light of the national policy aimed to support domestic producers and implement fiscal reform, it should be revised and adjusted. The methodological basis of the research involves fundamental concepts set out in the works of Russian and foreign scientists, legislative and regulatory acts of public authorities, federal laws, decrees of the President and the RF Government, materials of scientific and practical conferences on the issues of taxation of agricultural producers. The work uses such methods as abstract logic, monographic, statistical and economic, economic-mathematical and other methods of economic research. The scientific novelty of the research lies in theoretical and methodological substantiation and identification of the characteristics of taxation of agricultural enterprises; suggestion to use multiple tax regimes taking into consideration the fact of seasonal production and the gap between production costs and return and to provide an efficient state regulation of agribusiness industry through offering tax benefits and using various stimulating measures. In addition, the article assesses the current level of the tax burden on enterprises of the agrarian sector of Russia and argues that the real sector of the Russian economy is in a difficult financial situation which proves that the limit of taxation should be determined taking into consideration the industry sector where the agricultural enterprise belongs as well as such factors as: the production volume and costs structure, the rate of capital turnover, etc.

DOI: 10.7256/2454-065X.2015.1.12564

DOI: 10.7256/2454-065X.2015.1.14298

Abstract: The subject of research are economic relations arising in the course of taxation of agricultural producers. The object of study is the tax regulation of building contractors agribusiness. Development of agriculture as the backbone sectors of the economy is one of the priorities of state policy to ensure food security and promote rural development. These factors determine the need for increased indirect methods of state influence on the development of the sectors of agriculture, including the important role played by taxes. However, the current tax system of agroindustrial complex is not fully implements all the functions assigned to it, does not adequately address the specificity of agriculture. The methodological basis of the research were fundamental concepts presented in the works of Russian and foreign scientists, legislative and regulatory acts of public authorities, federal laws, decrees of the President and the RF Government Resolution, materials of scientific conferences, involving issues of taxation of agricultural producers. We used an abstract logic, monographic, statistical, economic and other methods of economic research. The novelty of the research lies in the formulation of copyright definition of "tax regulation", which consists in the formation of the state of an enabling environment for sustainable business development in the agricultural sector, by reducing the overall level of taxation, establishment of various special tax benefits, thereby increasing investment and economic attractiveness of the industry. And also identified and substantiated the basic principles of tax regulations in the agricultural sector.