DOI: 10.25136/2409-7802.2018.2.26520

Abstract: Efficient tax incentives are supposed to contribute to the economic growth in long-term and short-term perspectivbes. In this research Steshenko analyzes institutional constraints of tax incentives, in particular, susceptibility of an economic sector to tax incentives; the fact that tax incentives are constrained by budget losses as a result of falling out tax revenues ('tax expenses'); vertical (sectoral) orientation of tax incentives; competence of tax authorities to evaluate the final results when granting tax benefits. The author in detail describes each constraint from the point of view of the way it affects the economic growth. In the course of his research the author has applied economic statistical, historical logical, comparative and restrospective analysis methods as well as the systems approach to studying economic phenomena and processes. The author makes theoretical provisions about the essense and role of the motivating function of taxes in terms of institutional constraints of tax incentives that prevent the economic growth (susceptibility of an economic sector to tax incentives; the fact that tax incentives are constrained by budget losses as a result of falling out tax revenues ('tax expenses'); vertical (sectoral) orientation of tax incentives; competence of tax authorities to evaluate the final results when granting tax benefits) and makes recommendations regarding adapting of tax incentives to aforesaid constraints for the purpose of boosting the economic growth. 

DOI: 10.25136/2409-7802.2018.1.21493

Abstract: Legal regulation of Russian enterprises' bankruptcy attracts attenion of many researchers, however, they mostly focus on theoretical and practical issues that may arise in the process of applying bankruptcy procedures set forth by the law and quite rarely discuss such questions as the bankruptcy tax regime. The correspondence between tax and levy laws and bankruptcy laws have never been a matter of complete research before even though certain aspects have been analyzed in some researches. The present research is based on the method of comparative law. In his research Izvekov describes contradictions of the bankruptcy laws and tax and levies laws anduses such methods as legal modelling to solve the problem. The author has developed theoretical and practical recommendations on how to achieve the aforesaid objecttive in the spheres of tax legislation and bankruptcy legislation. The research results can be used by authorized authorities and arbitration courts as mechanisms of performing tax obligations modified according to the order set forth by the Bankruptcy Law. The researcher also makes recommendations on how to improve the provisions of the tax law and bankruptcy law that provide for the fiscal interest of the state. 

DOI: 10.25136/2409-7802.2020.1.29570

Abstract: The object of this research is the investment tax deduction, which gives organizations the ability to reduce the calculated income tax contributing to reduction of income tax burden, freeing up finances, and allowing for faster replenishment of the capital asset fund of the organization. The subject of this research is the ability to use this deduction as an alternative to amortization. The author examines the economic impact of an organization in application of investment tax deduction and amortization withholdings based on various forms of property and international accounting standards. This article presents the results of comparative analysis of amortization withholdings and investment tax deduction. The author calculates the economic impact of application of investment deduction, methods of amortization, as well as application of amortization bonus, and studies international experience. Despite the difficulty of the question in hand from the practical perspective, in light of absence of statistical data and clarification from the Ministry of Finance of the Russian Federation, as well as case law on the application of this legislative norm, the author determines the key advantages and disadvantages of using investment deduction. The description is given to the risks of applying investment tax deduction; recommendations are formulated for using the investment tax deduction.

DOI: 10.7256/2409-7802.2016.2.16993

Abstract: The subject of the research is the tax burden of agricultural producers in the Russian Federation regions. As a result of the import substitution strategy, a Russian agricultural procuder is viewed as the provider of the basic products to the population. Based on different references, today Russian agricultural producers can provide 40% - 65% of the country's level of consumption. In order to avoid possible deficit, it is necessary to expand capacities and volumes of agricultural producers. The level of tax impact plays an important role in the development of this sphere. The purpose of the present resaerch is to define the level of the tax burden for each Russian Federation constituents and define regions with the greater tax burden. In the coruse of the research the authors have applied the methods of statistical and historical analysis of data presented on the website of the Federal Tax Service of the Russian Federation and Federal State Statistics Service of the Russian Federation. The novelty of the research is caused by the fact that the authors divide 83 Russian Federation constituents into 7 groups depending on their level of tax burden. As a result of the research the authors make a conclusion that the greater part of the Russian Federation constituents lie the average level of tax burden on agricultural producers, however, there are 10 Russian regions that suffer from increased tax burden. 

DOI: 10.7256/2409-7802.2016.1.15485

Abstract: The subject of the research article is the combination of financial and economic relations between commercial banks, tax authorities and economic entities in the process of taxaton. The author examines theoretical and practical aspects of developing taxation of the financial sector, in particular, commercial banks. This is an obviously important research topic because developing taxation of the financial sector has always been the indicator of the economic development in general as well as the indicator of the developed financial policy while taxation of commercial banks is the essential element of the 'proper operation' of the country's finance system. In this research Nikulkin has analyzed aspects of taxation of foreign commericial banks and offers measures aimed at improving the process of taxation of commercial banks in the territory of the Russian Federation. The scientific novelty of the research is caused by the fact that the author has developed theoretical provisions and practical recommendations on developing taxation of commercial banks taking into account peculiarities of their activity under the conditions of further reformation of the country's taxation sytem. The author concludes that in response to the processes ongoing as part of the innovation-driven economy, improving taxation of commercial banks will increase tax revenues which, in the long run, will improve the country's economy in general. Moreover, by restributing gained revenues the government will be able to solve the problems of disadvantaged people and relieve the social tension. 

DOI: 10.7256/2409-7802.2015.4.15352

Abstract: Transition of the Russian Federation to real estate taxation solves many problems of property taxation, but leaves tax exemptions practice at the level of the Russian Federation constituents without changes. According to the current tax legislation, the authorities of regions are entitled to impose individual items of the corporate property tax and get in the long term more plenary powers for tax on real corporate estate. As a result, researches and suggestions to improve tax exemption practice at the regional level become of high importance and relevance. The authors of the present article provide an assessment of shoftfall in income of regional budgets as a result of corporate property tax exemption over the period of 2010-2013, analysis of their composition based on indications of their share in the overall volume of tax deductions represented on the given tax, cost-effectiveness analysis as well as conformity to the main requirements of the Russian Federation regulation and achievements in the theory of taxes and charges using the example of the Republic of Mordovia. In their research the authors have applied the methods of economic analysis such as construction of the descriptive model, vertical and horizontal analysis, cost-and-saving factors of tax exemptions. Informative basis involved regulatory legal acts in field of taxes at the federal and legislative levels and analytical reports provided by the Department of the Treasury of the Republic of Mordovia and Federal Tax Agency's Department of the Russian Federation in the Republic of Mordovia. As a result of the research, the authors have defined principles of corporate property tax exemptions according to which the regional taxation policy should be developed in the medium term. According to the authors, implementation of the described proposals for improving the practice of corporate property tax exemptions will enhance the financial sustainability of regional budgets and to strengthen the tax potential of the territories.

DOI: 10.7256/2409-7802.2016.4.17415

Abstract: The article is devoted to the problems of the fiscal expansion of energy efficiency as part of the Russian economy. In her article Kazhaeva analyzes indicators of energy security over the period since 2009 till 2013. She describes rare instruments that are used as tax incentives to increase energy efficiency in Russia based on the effective legislation. Special attention is paid to the property tax privilege granted for buying energy-efficient equipment as a very important instrument for encouraging energy-efficient modernization of basic assets. Based on the anaysis of data, the author defins the main problems arising in the process of encouraging energy-efficient Russian economy at the present time. The research has been made using the indicative assessment method and economical statistical methods. To develop recommendations on how to improve tax incentives for investments into energy-efficient production, the author analyzes experience of foreign states. As a result of her research, Kazhaeva makes conclusions about sector-specific privileges that do not cover the spheres of production and energy distribution; the fact that taxpayers do not demonstrate a demand in these privileges because the share of taxpayers using privileges granted for energy-efficient production out of the general number of taxpayers is too low due to limited knowledge about privileges and benefits. The author emphasizes the need to pay more attention to alternative energetics. According to the author, this will have a positive effect not only on energy security and contribute to the sustainable development of Russia's economy. 

DOI: 10.7256/2409-7802.2016.4.20606

Abstract: The subject of the research is the assessment of the degree to which taxes influence financial indicators of company's performance in the process of tax optimization. The assessment involves division of the factor model into two elements: assessment of the influence of taxes on profits and expenses of an economic entity and assessment of the infuence of taxes on one another. The purpose of the research is to perform a quantitative analysis of the influence of taxes on company's financial indicators and analyze the mutual influence of taxes on the optimization process in order to make a grounded decisin about tax planning and to abstract from an activity performed by a company and taxation scheme used by them. The methodological basis of the research involves principles and methods of calculating tax optimization criterion that reflects the effect expected from tax planning. The basic optimization criterion was compelted with the ratio taking into account factors and specific features of taxpayer's activity and structure of taxes payable. When making the final formula of a universal criterion the author takes into account the optimization sign that reflects situations when the decrease in the amount of some taxes leads to the growth of others. The result of the research is the calculation of the ratio according to the universal criterion formula for an existing company and description of regular patterns of taxes influencing one another in the process of tax optimization. Taxes are classified into groups according to the evaluation factor of optimization practicability: taxes needed to be optimized in a mandatory manner; taxes that may be optimized if there are certain conditions allowing to achieve a high financial and time effect; and taxes that should not optimized at all. The novelty of the research is caused by the fact that the author offers the evaluation factor of the influence of taxes on company's financial indicators when calculating the economic effect expected from tax optimization; defines groups of taxes according to calculated evaluation factor of the optimization practicability; and suggests the system of interaction of taxes in the process of tax planning. The author also gives recommendations on how to record the evaluation factor of the influence of taxes on company's financial indicators according to the formula of calculating the economic effect expected from optimization depending on the choice of taxes for optimization of a company using general scheme or simplified scheme of taxation or refusal from ineffective schemes of optimization and calculation of mutual influence of taxes in the process of tax planning. 

DOI: 10.7256/2409-7802.2016.3.17183

Abstract: The article is devoted to the basic instruments of tax credits used to promote depreciation of capital production funds as well as problems arising in the process of their application and possible solutions. The subject of the research is the tax rebates and preferences for corporate tax relating to charging depreciation. The authors examine the results of applying depreciation methods that increase depreciation factors in the sphere of tax accounting over the period since 2007 till 2014, prospects for using tax credit, bonus depreciation in Russia as well as experience of foreign states in promoting renovation of capital assets. The authors pay special attention to increasing the role of tax instruments in the process of reindustrialisation of the Russian economy. The main conclusion of the research is that existing tax preferences are not sufficient enough to promote renovation of capital assets which undoubtedly slows down the transfer to reindustrialisation of the Russian economy. The authors' contribution to the topic is that they offer ways to increase efficiency of tax preferences including those based on the experience of foreign states.