DOI: 10.7256/2454-065X.2014.1.10767

Abstract:

DOI: 10.7256/2454-065X.2014.1.63975

Abstract: The present article deals with the problem of insufficient revenues from personal income taxes to the budgets of urban districts, in particular, capitals of the Volga Federal Region, according to established standard rates of deductions from the regional budget, as well as classification of municipal governments depending on the average salary and fiscal revenue per person. The purpose of the article is to demonstrate the need for increase in standard rates of deductions from personal income tax into the budgets of urban districts, i.e. capitals that were not classified by the Strategy of Social and Economic Development of the Volga Federal Region 2020 as zones of advanced economic growth. This would raise their fiscal capacity and stop the flow of highly skilled and young workers to the regions with the higher level of economic development. The authors of the article provide the rating of the 14 urban districts of the Volga Federal Region depending on the key indicators defining the amount of revenues from personal income tax: population and average salary. The fiscal capacity of each city is estimated based on their total budget revenues and individual revenues per citizen. As a result of comparison of urban districts according to the amount of their standard rates of deductions from personal income tax, the level of their fiscal capacity and their rating position in the Top 100 Cities of Russia, the authors of the article make a conclusion that the cities that are rated higher and seem more attractive for citizens have greater rates of deductions from personal income tax than in other cities, comparable to or even exceeding them in population or average salary, thereby emphasizing the need for increase in standard rates of deductions from personal income tax into the budgets of urban districts, i.e. capitals that were not classified by the Strategy of Social and Economic Development of the Volga Federation Region 2020 as zones of advanced economic growth. This would raise their fiscal capacity and stop the flow of highly skilled and young workers to the regions with the higher level of economic development.

Keywords: tax, revenue, physical entity (person), standard rates of deduction, budget, urban district, capital, region, non-repayable receipts, fiscal capacity.

DOI: 10.7256/2454-065X.2014.1.10728

Abstract:

DOI: 10.7256/2454-065X.2014.1.63976

Abstract: The author of the article emphasizes the need for improvement of the method of assessing efficiency of planned and already provided tax exemptions in the Republic of Bashkortostan. The focus of attention is on the discovery of the relation between tax incentives and financial policy followed by a particular constituent of the Russian Federation as well as the influence on economic growth in different sectors of economy. Moreover, the author of the article analyzes particular changes in the legal base of the republic over the last years. The outcome of such changes should have been the creation of better tax conditions for investing activities and support of new enterprises in economically depressed regions. The author of the article evaluates and analyzes the volumes of tax exemptions and measures undertaken to encourage investing activities, the former and the latter being aimed at raising efficiency of the financial policy in the Republic of Bashkortostan. The author underlines that the growth of tax exemptions has a rather uneven pace which considerably exceeds the production factor and must have clear grounds and predicted values of future revenue in this sector. At the end of the article the author concludes that at this point it is necessary to improve the method of assessing efficiency of planned and already provided tax exemptions in the Republic of Bashkortostan.

Keywords: assessment, evaluation, efficiency, method, Republic of Bashkortostan, investments, taxes, tax exemptions, federal budget, taxation system, tax revenues.

DOI: 10.7256/2454-065X.2014.1.10876

Abstract:

DOI: 10.7256/2454-065X.2014.1.63977

Abstract: The author of the article analyzes the conflict-of-laws problem of regulating the length of periods for court appeal of tax authorities acts pursuant to Article 56, Clauses 56.18 and 56.1 that regulate the solution of the aforesaid problem in different ways. In the author’s opinion, it is impossible to apply generally accepted methods of legal interpretation to this conflict of laws. The author also clarifies the causes of this conflict. He establishes that in this case it is better to apply the Tax Code provisions that interpret the present conflict of laws in favor of a taxpayer and by doing so, eliminate any arguments that may arise in the course of performance of obligations by the taxpayer. In his study the author of the article has used the following general scientific methods: systems analysis method, dialectical method, analogy and generalization methods. The author has also applied special methods such as the formal logical, systems functional and logical legal methods. The present article is one of the first to pay attention to the conflict-of-laws problem of regulating the length of periods for court appeal of tax authorities acts in the Ukraine. Based on the results of his study, the author concludes that it is impossible to apply generally accepted methods of legal interpretation to this conflict of laws. The author clarifies the causes of this conflict and analyzes tax law provisions that set forth the procedure for calculating limitation periods applicable to the aforesaid conflict of laws.

Keywords: administrative appeal, tax notice, tax decision, period for appeal, regulatory authority, financial obligation, taxpayer, court claim, appeal, tax legislation, interpretation.

DOI: 10.7256/2454-065X.2014.1.10878

Abstract:

DOI: 10.7256/2454-065X.2014.1.63978

Abstract: The present article is devoted to taxation of self-employed persons as the actors of tax legal matters. The author of the article offers her own definition of taxation of self-employed persons and analyzes the legal status thereto. She also defines classification criteria and offers her classification of taxpayers. By analyzing advocacy and notarial activities, the author analyzes legislation regulating taxation of self-employed persons in the Ukraine and the Russian Federation. The author concludes that any changes in tax rules regarding activities performed by self-employed persons require well weighed and sequential actions. The methodological basis of research is presented by combined general and special methods. The main method of research is the dialectical method generally used in science and completed with the systems analysis method. The author has also applied special methods such as the formal logical, systems functional and logical legal methods. The present article is one of the first to analyze legislation that regulates advocacy and notarial activity in the Ukraine and the Russian Federation.

Keywords: legal status, classification of taxpayers, tax regime, self-employed persons, legal capacity, resident, tax liability, legal regulation, taxation, tax legal matters.

DOI: 10.7256/2454-065X.2014.1.10969

Abstract:

DOI: 10.7256/2454-065X.2014.1.63979

Abstract: In the process of management of the economy a state institution has to seek for a compromise between centralized and decentralized powers of authority. By analyzing the experience of the RF constituents located in the Volga Federal Region, the authors put forward arguments that prove excessive centralization of powers in the sphere of budgetary and taxation policies in modern Russia. These arguments include: a large number of subsidized regions, high percentage of revenues from federal, regional regulating taxes and special taxes in local budgets against the background of insufficient independent sources such as local taxes, and a growing relative share of non-repayable receipts in the overall volume of budget revenues in urban districts. The methodological basis of research is resented by general and special methods of scientific knowledge including abstract-logical and economic-statistical methods, factor analysis and structured method, systems analysis, comparison method, grouping method and so on. At the present time the most topical issues of tax relations in Russia include excessive centralization, domination of the federal system of taxation and absence of actual leverages that could have been used by the municipal units and constituents of the Russian Federation. In conclusion, the authors offer a number of measures to reinforce the taxable base of local budgets and increase their financial self-sufficiency.

Keywords: finances, self-sufficiency, budget, territory, assistance, transfer, tax, authorities, revenue, tax relations.

DOI: 10.7256/2454-065X.2014.1.10821

Abstract:

DOI: 10.7256/2454-065X.2014.1.63980

Abstract: The article is devoted to the formation and development of the system of taxation of physical entities in Russia. The authors of the article describe the very first attempts to introduce property taxes. The first taxes and levies (payable with both money and products) were paid solely by taxpayers, i.e. physical entities. Other economic entities joined in paying taxes only later. Today tax payments collected from physical entities are the part of financial and economic relations and create somewhat like a sub-system of taxation of physical entities. The author also views particular changes in the system of taxation of physical entities that came into force on January 1, 2014 as well as changes that are expected to be made soon for the purpose of improving the procedure for the income taxation. The system of taxation of physical entities involves the following taxes: personal income tax, individual property tax, inheritance or gift tax, land tax and transport tax. The system of taxation of physical entities of the Russian Federation needs to be further improved in accordance with the principles of justice, legal certainty and economy as formulated by Adam Smith so that it would not only contribute to budget revenues but also regulate the economic activity of citizens. The results of the research of the process of formation and development of taxation prove that taxes collected from physical entities play an important role in formation of the budget revenues and regulation of the economic activity of citizens.

Keywords: podat’ (form of tax in old Russia), land description for tax purposes, personal income tax, cadastral value, land tax, transport tax, multiplying coefficient, consolidated budget, progressive taxation scale, tax return.

DOI: 10.7256/2454-065X.2014.1.10704

Abstract:

DOI: 10.7256/2454-065X.2014.1.63981

Abstract: The author of the article analyzes the set of instruments used by tax authorities for state control of tax violations. The author analyzes statistics about the results of supervisory and controlling activities performed by the Federal Tax Service of Russia in the territory of the Volgograd Region according to the main forms of tax control: 1. Registration of taxpayers. 2. Desk Tax Inspection. 3.Field Tax Inspection. The author establishes that the set of instruments for tax control of tax violations allows to record the results of the state tax policy because it allows to influence each taxpayer individually in the course of tax interaction. The author uses the methods of analysis and synthesis, statistical, economical, calculation and constructive methods of research. Based on the analysis of statistical data about the growth rates of tax revenues and the level of taxes payable, the author makes a conclusion that any measures undertaken to strengthen tax relations should take into account interests of both state, taxpayers and FTS officials. It would allow to consolidate positive influence of such measures and tax policy on increasing budget revenues.

Keywords: control, politics, taxes, tax authorities, cooperation, records, inspections, taxes payable, set of instruments, budget revenues.

DOI: 10.7256/2454-065X.2014.1.10880

Abstract:

DOI: 10.7256/2454-065X.2014.1.63982

Abstract: The article is devoted to the concept of the unified taxation system. The author of the article analyzes the approaches to the concept under consideration which have been developing over several centuries and defines the essential features of the unified taxation system. Special attention is paid to the development of legal regulation of the single tax since the moment when the Ukraine became independent. By studying modern tendencies in development of tax legislation, the author shares his own views on the legal regulation of individual elements of the singe tax and offers his own conclusions about whether it would be useful to amend and improve the current tax legislation. Solution of the theoretical and practical tasks set by the author of the article has been possible due to the combination of general and special methods of scientific knowledge. Thus, the author uses the dialectical method, systems analysis method and logical method as methods used in general science. The author also applied the following special methods: the systemic functional method of interpretation of legal provisions and the comparative law method. The author also updates data about the legal regulation of collection of the single tax in the Ukraine. The author analyzes the development of tax legislation regulating the simplified taxation system, records and accounts of small business enterprises. The author also continues to study changes in the regulation of collection of the single tax that have taken place after Section 14 of Part 1 of the Tax Code of the Ukraine came into force. At the end of the article the author also defines directions of improvement of the existing tax legislation.

Keywords: taxation, regime, tax regime, special tax regime, unified tax, tax legislation, tax liabilities, legal regulation, simplified taxation system, taxation principle.

DOI: 10.7256/2454-065X.2014.1.10964

Abstract:

DOI: 10.7256/2454-065X.2014.1.63983

Abstract: Right after Section V.1 of the Tax Code came into force, it was viewed as a considerable loosening of tax control over price formation. If read literally, the section sets forth that the control over price formation can be performed only by the Federal Tax Service of Russia and only when major transactions between related parties are involved (so called ‘related-party transactions). However, at the end of 2012 there appeared new interpretations of the legal provisions contained in Section V.1 as offered by the Ministry of Finances of Russia. Those interpretations did not only level down the legal rebates provided for taxpayers, but even put taxpayers into worse conditions compared to when Articles 20 and 40 of the Tax Code were effective. In her research the author of the article uses the method of comparative law analysis. She also analyzes the arguments supporting official interpretations of the provisions of Section V.1 of the Tax Code and concludes that these interpretations do not correspond to the actual law. However, it is the author’s opinion that we should not read the Section V.1 of the Tax Code literally because it would give related parties many chances to avoid paying taxes. Based on the results of her analysis, the author makes suggestions on how to improve the existing legislation and eliminate contradictions between the Tax Code provisions and law enforcement practice.

Keywords: taxes, taxation, Tax Code, transfer prices, tax administration, control over price formation, related-party transactions, related parties, compensating adjustment, pricing agreement.