Finance and Management - rubric Legal regulation of taxation
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MAIN PAGE > Journal "Finance and Management" > Rubric "Legal regulation of taxation"
Legal regulation of taxation
Akopdzhanova M. - On Social and Political Determinants of Tax Crime pp. 1-13


Abstract: Tax crime is one of the main threats to economic security in Russia. Insufficient tax revenues make it difficult for a state institution to perform the socially important functions these revenues are supposed to be used for. Therefore at the present stage of the development of the Russian state, efficient prevention of tax crime is becominng especially important. For this purpose, an important prerequisite for efficient tax pevention is the determination and elimination of the main social and political determinants of tax crime. This is the topic the present research article is devoted to. 
Kinsburskaya V.A. - Liability of a Taxpayer for Non-Submission of a Tax Return: Disputes of Enforcement Practice pp. 17-48


Abstract: In the article the enforcement practice of liability of taxpayers in accordance with the item 1 of the clause 119 and with the clause 119.1 of the Tax Code of Russian Federation is considered. The author analyzes the questions whether liability in accordance with the item 1 of the clause 119 of the Tax Code of Russian Federation is justified in the case of submission of an antiquated form of a tax return, or if a tax return contains technical errors, or if normative rules of filling in tax returns are violated; and whether liability for missing of a tax return submission term is justified in the case of mailing a tax return without enclosure inventory; points out the rules for calculating the amount of the fine in accordance with the item 1 of the clause 119 of the Tax Code of Russian Federation; defines what circumstances attenuate a liability for non-submission of a tax return; etc. Also the author analyzes the reasons of liability in accordance with the clause 119.1 of the Tax Code of Russian Federation for failure to follow the procedure of a tax return submission electronically.
Kalakov R.N. - Taxation of innovation: modern trends and perspectives pp. 21-82
Abstract: The main goal of the article is to explore the main value added tax and income tax incentives, and their effects Russia's main social and economy development indicators. The article explores main VAT and income tax incentives and their role in fiscal regulation. Tax incentives, set by the Tax Code are explained, and their influence on Russia's main national growth indicators is analyzed. The author explores income tax incentives practice of specific regions of Russian Federation. Overall tax incentives provided to the Skolkovo project are compared to those of residents of other special economic technological innovation zones. Based on this research, the author offers ideas that would stimulate innovation via improving of tax law to optimize tax incentives for innovation.
Aguzarova F.S. - Some Questions of Modernization of Taxation System in the Russian Federation pp. 24-44


Abstract: The problem of transformation of taxes in the Russian Federation has always had a place and are particularly stood at the present time. This is due to the introduction of a new tax on luxury, as well as with the idea of merging the two taxes: the tax on property of physical persons and the land tax unified tax on real estate. The author examines the problems of reforming the tax system from the point of view of social protection of citizens, proving the need to maintain the territorial budgets with the help of the increase of tax revenues.This scientific publication should be addressed not only from a theoretical point of view, but also as a possible recommendations in the sphere of formation of tax equity.It is possible to use the proposals of the author of the legislative bodies of the Russian Federation.The author is clearly made conclusions on this issue, pointing to their prompt introduction into practical activity.
Akopdzhanova M. - Main Characteristics and Parameters of Overcoming Tax Crime pp. 25-36


Abstract: Tax crime is one of the main economic threats for modern Russia. At the same time, tax crime has a high level of latency which requires more efficient methods for determination of tax crime. The present article is devoted to the description of main characteristics of tax crime and parameters of overcoming the latter. 
Goncharenko E.A. - Specific features of concluding a credit contract guaranteed by the real estate mortgage. pp. 37-43


Abstract: Credit relations form an inalienable part of proprietary turnover. At the same time the practice of credit contracts is just being formed in Russia.  In such a situation, the issue of guarantees of performance of obligation under the credit contract becomes substantial.  The credit contract guaranteed by the real estate mortgage has some specific features. The instability of economic situation, inflation require the Russian banks to be especially careful and experienced in evaluation of credibility of client, object of credit and reliability of guarantee, mortgage object quality and guarantees.
Tadtaeva V.V. - Advantages and Disadvantages of Expected Property Tax pp. 45-50


Abstract: Reformatin of taxation system have been always important issuse in the Russian Federation and today it is growing even more important due to new taxes introduced by the government. One of the expected state taxes to be introduced is the property tax that would combine the two local taxes, income tax and land tax. The author studies problems of reformation of taxation system in terms of citizens' social security and proves the need in supporting local budgets by increasing tax revenues. The present article contains not only theoretical statements but also recommendations that can be used in the process of formation of tax justice. The author's recommendations can be also used by legislative authorities of the Russian Federation.  
Lapina M.A., Baiteryakov R.E. - Administrative Jurisdiction of Tax Authorities over Major Taxpayers pp. 53-66


Abstract: One of the important problems of today’s condition of the Russian administrative and taxation laws is the significant difference of procedural rules according to which administrative and jurisdictional proceedings are conducted with respect to taxes and charges. This article, using the example of the administrative and jurisdictional activities of the regional departments of the Russian Federal Tax Service related to holding major taxpayers liable, offers suggestions aimed at improving the efficiency of tax authorities’ activities. The subject matters of this article is the comprehensive analysis of laws and regulations governing the taxation of major taxpayers and the procedural mechanism of imposing legal sanctions for tax-related offences. The principal research method is the systematic analysis based on the consideration of the procedural rules of the administrative and tax law in connection with the rules of substantive law containing legal sanctions for the offences related to taxes and charges. The government, while acknowledging the employer’s and the employee’s right to define the terms and conditions of their relationship, includes in the rules of existing laws (the Russian Code of Administrative Offences) a separate type of administrative responsibility of the officer (employee) for the offence committed. Taking into consideration the obvious inefficiency of the procedure of holding officers of entities administratively liable, authors propose to make changes to the rules and regulations governing the legal relationship connected with holding persons legally responsible as required by the Russian Code of Administrative Offences and the Tax Code.
Danilova N.V. - Issues of Legal Regulation of Taxation of Underground Water Production pp. 82-93


Abstract: The subject matter of this research is the issues related to the due identification of the payers of the water tax in case of underground water production. Currently, there ate terminological mismatches between the rules of tax law, water law and the subsurface law. The Russian Tax Code is based on the terminology of water law. At the same time, the water law does not regulate the basis and the procedure for the creation of the right to use the underground water bodies. The objective of this research is to suggest the ways to bridge the gaps in the existing tax law. In this research, the general scientific and private scientific research methods were used: dialectical, formal logic, formal legal, comparative legal methods. the article shows the taxation differentiation depending on the type of underground water (potable, technical, mineral, industrial etc.). On the basis of the interpretation of the rules of water law, mining law and tax law and practice of application thereof, it makes the conclusion concerning the existence of a legal gap in the tax law as relates to the taxation of production of potable and technical waters with water tax. It also substantiates the inconsistency of the legal position of tax authorities in relation to this matter. The author makes suggestions related to changes and additions to Chapter 26 of the Tax Code of the Russian Federation “Severance Tax”.
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