DOI: 10.7256/2454-065X.2013.7.9355

Abstract:

DOI: 10.7256/2454-065X.2013.7.63051

Abstract: Currently the insurance fees, which substituted for the unified social tax, comprise a considerable part of the fiscal burden for the economic subjects. Therefore the issues of lowering the sums of payments to the state non-budget funds, including the possibility to gain the right for the preferential application of insurance fees become topical. Earlier the preferential payers did not serve as objects of scientific interest. The study presented in this article is devoted to the practical problems of use of preferential legal status by the insurance fee payers and the shortcomings of the legislators, which caused these practical problems. The article also includes propositions and recommendations for the improvement of normative legal regulation in this spheres, as well as on the means for the protection of rights and lawful interests of the preferential insurance fee payers. Much attention is paid by the author to the problem of validation of the right to preferential insurance fee taxation by the taxpayers using specialized tax regimes (Simplified Tax System, Single Agricultural Tax, Single Tax on Imputed Income), as well as the persons using the labor of disabled persons in their activities.

Keywords: insurance fee, preference, tariff, payer, state non-budget fund, payment for labor, organization, individual entrepreneur, unified social tax, law.

DOI: 10.7256/2454-065X.2013.7.9218

Abstract:

DOI: 10.7256/2454-065X.2013.7.63050

Abstract: At the current stage of development of Russian economy introduction of innovation gains more and more value. Strengthening the role of scientific and economical progress influences the economic growth, and therefore it is necessary to have thorough development of goals and strategies for the innovation policy. The scientific work in Russia regularly needs investments, which may be guaranteed by increasing investment activities. The article is devoted to the issue of investment stimulation, which may be achieved mainly by preferential taxation. The author analyzes three stages of development of the tax system, which took place during the latest decade, shows positive and negative features of each period, and evaluates the influence of reforms on the economic system as a whole. For most of the article, the author provides comparative analysis of Russia with the industrially developed states and their experience of investment stimulation for the innovation activities. It is noted that the foreign experience may be quite useful for the Russian economy. The study provides detailed analysis of such terms as “preferential taxation”, “preferences”, “tax deductions”, “tax benefits”, “grant financing of scientific work”, “investment tax credit”, “accelerated amortization system”, as well as innovation centers and university towns. The author analyzes advantages and disadvantages of these terms and the degree of their influence on the investment and innovation components of economy, and the article also includes analysis of obstacles to the preferences for the innovation sector, as well as the ways to overcome existing problems.

Keywords: taxation, profit tax, tax deductions, preferences, investment activities, innovative activity, special economic zones, investment tax credit, accelerated amortization, tax abatements.

DOI: 10.7256/2454-065X.2013.7.9345

Abstract:

DOI: 10.7256/2454-065X.2013.7.63048

Abstract: The planned introduction of the immovable property tax calculated based on cadastral value should not lead to the uncontrolled considerable changes in the tax burden, while this situation is quite possible due to the considerable difference between the cadastral and inventory values. Due to the above-mentioned reasons, there is a need to analyze social and economic consequences of the introduction of the new tax model based upon the results of cadastral evaluation of the capital construction objects, which was held for the first time in the Russian Federation in 2011-2012. Such an analysis shall allow establishing the parameters for the taxation with an optimum spread of tax burden. Evaluation of tax burden for the capital construction housing objects in the Kaluga region and the Republic of Tatarstan took place within the framework of the IBRD project “Analysis of Social and Economic Consequences of Imposing Property Tax”, and it has shown the need to provide social tax deduction based upon the area of taxation object. The tax deduction is currently included into the framework of the new tax. Taking it into account and using Nizhegorodskiy region as an example, the author evaluated the tax burden on physical persons, most of whom are owners and payers of taxes for housing, then the author made a conclusion on the category of taxpayers, for whom it shall be excessive, and offered to mitigate it.

Keywords: immovable property, immovable property taxation, capital construction objects, tax rate, tax basis, tax deduction, tax burden, cadastral value, inventory value, tax model.

DOI: 10.7256/2454-065X.2013.7.8039

Abstract:

DOI: 10.7256/2454-065X.2013.7.63049

Abstract: This article concerns the problems of tax inequality in Russia both for organizations and for the physical persons. The author analyzes the characteristic features of definition of “luxury” and the order of its administration. The article proves that the novel tax shall not be applicable. Based upon her studies the author offers other means to burden “rich” persons. Introduction of a new tax may provoke the outflow of capital from Russia to the states not having similar taxes. Since the tax rate is considerable, large amount of income of rich people shall become “shadow income”. Also, it is necessary to wait till the property tax is introduced and analyze it. Introduction and practical application of property tax may lead to dismissal of the newly planned luxury tax.

Keywords: taxes and taxation, tax, taxation, income, luxury, property, fairness, efficiency, proportionality, justice.

DOI: 10.7256/2454-065X.2013.7.2417

Abstract:

DOI: 10.7256/2454-065X.2013.7.9134

Abstract:

DOI: 10.7256/2454-065X.2013.7.63047

Abstract: This article illustrates a problem of identity of payments between an organization and a tax body. It is shown that current legislation provides for a specific requirement that all budget payments should be coordinated with a tax body and identical. It is not acceptable to have unregulated sums for these payments at the accounting balance sheet. This condition becomes a defining one, if one needs to confirm the balance on account 68 “Taxes and levies payments” when controlling inventory before an annual accounting (financial) report. In the opinion of the author, the tax declaration or an advance payment calculation signed by a head of organization should be regarded as primary accounting documents for the payment of taxes for the accounting purposes. By including taxes and levies up to the date of signing of a tax declaration (advance payment report) into an accounting report for December 31 of a reporting period, one shall achieve identity of payments to a tax body and meet the requirements of the current legislation. At the same time, all of the sums of payments to the tax bodies shall be regulated, which is a necessary condition for their disclosure in a balance sheet.

Keywords: tax, calculation, reporting, payments, confirmed, identity, budget, declaration, request, charging, period.

DOI: 10.7256/2454-065X.2013.7.9116

Abstract:

DOI: 10.7256/2454-065X.2013.7.63046

Abstract: The article contains analysis of specific features of tax relations within the general theories of taxation. Based upon the above-mentioned analysis, the author provides her own definition of interaction of subjects of tax relations as a form of implementation of relations, by which the conditions for the harmonization of variously directed private interests of tax subjects are formed. The author provides detailed analysis of tax interaction types. She offers to distinguish interactions of tax subjects based on sphere of their relations, character of such relations, period and type of organization of joint actions. The article includes analysis of statistical data on the following: 1)the number of cases of Arbitration Courts of the Russian Federation involving tax bodies for the period of 2009 to 2012; 2) the amount of sums claimed; 3) the current state of the tax consulting market (including the territory of the city of Volgograd). The nucleus of all of the tax interactions is established as the relations between tax bodies and tax payers arising within the framework of state control over tax violations and support of implementation of private interests of taxpayers under Art. 21 of the Tax Code of the Russian Federation.

Keywords: taxpayers, tax bodies, interactions, classification, typology, bases, sphere of relations, character of relations, length of relations, organization of relations.

DOI: 10.7256/2454-065X.2013.7.9131

Abstract:

DOI: 10.7256/2454-065X.2013.7.63045

Abstract: The article is devoted to the principle of economic feasibility of tax, which serves as a secondary principle, and it is derived from more dominating principles of taxation, such as principles of tax efficiency and tax proportionality. The author provides a definition of the principle of economic feasibility of tax from the standpoint of analysis of a tax as an economic and legal category through singling out the primary economic and legal grounds for taxes, necessary defining conditions, causes, economic and legal factors relating to the introduction of taxes and obligation to pay taxes. The author further supports his position in accordance with the requirements of economic and legal theory by studying taxes in comparison with the economic ability of payer, and presence of economically positive result of taxation, which also should set no obstacles for the further development and reproductive performance, and finally complete usability of tax (its final redistribution).

Keywords: tax, taxation, economic and legal category “tax”, principles of taxation, economic principles of taxation, economic feasibility of tax, economic grounds for a tax, legal grounds for a tax.

DOI: 10.7256/2454-065X.2013.7.4843

Abstract: