DOI: 10.25136/2409-7802.2018.1.25142

Abstract: The subject of the research is the analysis of laws, and practical implementation of these laws, regulating the performance of tax liability by a taxpayer. The object of the research is the implementation of the Tax Code of the Russian Federation provisions to legal relations arising in the process of set-off of tax liabilities. The authors of the article examine such aspects of the topic as analysis of the institution of good faith of a taxpayer including actions that cause unjustified tax benefit and performance of tax obligations and actions of credit organisations that support performance of these obligations by a taxpayer. The methodological basis of the research is the research methods, in particular, general research methods (logical method, systems analysis, deductive method, analytical method, generalisation) and specific research methods (comparative law, formal law, etc.). These methods allowed to study legal phenomena from the point of view of their interaction and interdependence, define tendencies and make generalisations and conclusions. The main conclusions of the research include the authors' recommendations on how to improve tax laws including introduction of the provisions of the judicial practice in the Tax Code of the Russian Federation. The authors also offer their own definition of taxpayer's good faith, describe specific features and evaluation criteria thereof. These conclusions may serve as the basis for further researches as well as teaching law and finances. 

DOI: 10.7256/2409-7802.2015.3.15238

Abstract: The article views Russia’s tax policy in the country’s today’s instable situation in the world’s policy and economy. The author concentrates on Russia’s tax policy in the current year, 2015, and analyzes the major trends in the country’s tax policy within the previous few years. Especial attention is attached to an analysis of possible trends in Russia’s tax policy in 2015 – 2016. The author also tries to estimate “the tax maneuver” within the framework of Russia’s budget for 2015 – 2017. The author analyzes the main macroeconomic parameters that were assumed as the basis while drafting Russia’s federal budget for 2015 and for the planning period of 2016 – 2017. The scientific novelty and the actuality of the article is in viewing and analyzing the main articles of Russia’s budget for the current year, 2015, as well as in analyzing the would-be actions planned for 2015 – 2017. The author suggests an estimation of “the tax maneuver”, analyzes the consequences of its implementation, and makes a conclusion about the continuation of Russia’s tax policy at present.

DOI: 10.7256/2409-7802.2015.2.14741

Abstract: The subject analyzed in the article is relations between tax authorities and tax payers (individuals not involved in commercial entrepreneurship) in Russia. The activity of tax institutions is aimed at developing modern IT technologies for informing tax payers. The aim of the article is to estimate the significance and reasonableness of such informational technologies in the conditions of today’s Russia. The possibility of using tax rebates in income taxation should stimulate tax liabilities in the sphere of additional unearned incomes of individuals. According to the experience of developed countries, such a practice usually increases the budget revenues. The methodology used by the author is based on analyzing tax statistics according to data from official websites of Russia’s Federal Tax Service and the Federal Service of State Statistics of Russia. The novelty of the author’s approach is in revealing objective data considering the appliance of contemporary IT technologies in informing and servicing individuals in the sphere of taxation. The author tries to justify the necessity of perfecting the service of informing the population on issues of taxes, taking into account the mentality, competence in this sphere and equipment capability of individuals.

DOI: 10.25136/2409-7802.2017.3.23982

Abstract: In her article Demidova raises the problem of tax crime growth. The possibility of major distribution of materials on the organization of tax offenses by the organizations gaining popularity from the mass media with a view to their prevention. The object of the research is public relations in the field of forming a state policy to counter tax violations, posting information on tax offenders on the official website of the Federal Tax Service, and texts of judicial acts on Internet court sites. The subject of the research is the provisions of Russian legislation, current statistical data, and Russian and foreign research literature. The methodological basis of the research involves universal, general and special research methods, such as the epistemological method, dialectical method, system-structural method, formal-legal method, and formal-logical method. The novelty of the research is caused by the fact that the author emphasizes ineffectiveness of the current policy of state bodies with regard to posting information on violations of tax laws and judicial acts on bringing to tax liability only on the Internet. Demidova emphasizes the need to amend the current legislation in the part of establishing the procedure for publishing such information in special printed publications, demonstrating on television, and financing by the state. The author analyzed and compared the actual statistical data on the popular information sources with actual personality traits of tax criminals and came to the conclusion that the average tax offender does not have a certain preferred source of information and learns news from the press, the Internet, and telecasts equally. The main findings of the research are as follows: major distribution of information on the commission of tax violations certainly has a negative impact on an enterprise that commits them; costs of tax evasion may outweigh the benefits; publication of information in newspapers and magazines, on television, on the Internet about violations of tax laws and measures of responsibility will help to prevent them.