Abstract:

Abstract: The author of the article gave a critical overview of the draft federal law “On changes in the first and the second part of the Tax Code of the Russian Federation in connection with formation of a consolidation group of taxpayers”. According to the proposed law, “consolidation group of taxpayers” is a voluntary association of taxpayers consolidating organization profits tax on contract basis and according to the order and conditions prescribed by the Tax Code. The changes are supposed to come in force in 2009-2010. Thereat, introduction of the institute of consolidation of taxpayers correlate with acceptance of amendments regulating transfer pricing with tax purposes.

Abstract: Taxpayers who report to the Tax Office after the deadline are subjected to punitive penalties. For example, more than a 10-week day delay of declarations serves as a ground for the Office to close a taxpayer’s bank account. Therefore, very often taxpayers have to answer for their “forgetfulness” not only by paying the penalty, but also by being unable to use their bank account till they eliminate the violations. The author of the article described the modern practice of brining to responsibility for the mentioned violations.

Keywords: nalog, kodeks, shtraf, sanktsiya, pravonarushenie, deklaratsiya, bankovskii schet

Abstract: The article is devoted to filling in the blank in the Russian Tax Legislation. At the present time the Tax Code of the Russian Federation oblige taxpayers to maintain separate accounting of value added tax. However, the Code does not state the methods for such accounting. The author of the article proposed his methods for maintaining separate accounting of incoming value added tax for taxpayers who perform operations subjected and not subjected to VAT.

Abstract: Long practice of using the flat scale in taxation of physical persons by the Russian Tax System is of great interest to taxpayers, scientists and lawyers. Practically every citizen is a taxpayer. Such practice is not typical for the majority of countries. Moreover, the flat personal tax is the main source of financing the regional and local budgets. In the article followed the author stated his position on this matter.

Abstract: The author researched the theoretical aspects of the rent taxation of iron and steel production, the latter being one of the main branches of economy in the Russian Federation. The article contains the author’s analysis of the existing tax laws regulating this sphere of economic activity and his estimations of an optimal share of the government of rental income from the iron ore production. The author evidently showed that there is a correlation between the government’s rent withholding and existing economic feasibility of this industry.

Keywords: nalog, NDPI, nedra, metallurgiya, renta, iskopaemye

Abstract: The review contains theses by the head of the Federal Tax Service of Russia, M. P. Mokretsova, and her assistant head, T. V. Shevtsova, presented at the extended board meeting of the Federal Tax Service of Russia. The board meeting was dedicated to analyzing the work of tax agencies during the first quarter of 2009.

Abstract: The review is prepared by the Tax Department experts of KPMG International and contains the most recent explanations of the Ministry of Finance and Federal Tax Service of the Russian Federation on some issues of taxation and the most important decisions of the highest courts.

Keywords: nalog, sbor, FNS, Minfin, sud, NDS, ESN, NDFL, NDPI, imushchestvo, poshlina

Abstract: The authors suggest that the term “tax potential” should be understood as the stocks of financial resources which can be mobilized through an existing system of taxation in an existing legal environment by running the selected tax policy. According to the authors, the best way to stimulate the production development at the regional level through the legal and tax environment is rather reduction of the relative tax burden when there is a factual increase in production than the absolute tax burden. When governing regional and local authorities, making financial policy and budget projects and analyzing financial resources management it is advised to use certain criteria for evaluating taxation performance such as a size of tax potential within the territory, level of a single tax burden and specific tax burden.

Abstract: The author described the problem of appeal of tax decisions according to the order prescribed by the Taxation Code of Practice of the Republic of Bulgaria.

Abstract: The review contains abstracts from the references received from A. K. Sarkisov, the senior partner of “Status-Quo” law office, Doctor of Legal Sciences and N. A. Rudneva, professor of the Department of Financial and Administrative Law at Russian National Tax Academy of the Ministry of Finance of Russia, doctor in social sciences.