DOI: 10.7256/2454-065X.2014.3.11461

Abstract:

DOI: 10.7256/2454-065X.2014.3.64106

Abstract: The subject of the research article is the economic relations arising in the process of taxation of integrated unites in the agricultural sector of the Russian Federation. The idea of consolidated accounts was introduced by the Russian Tax law when the amendments to Clause 1 of Article 246 of Chapter 25 of the Tax Code of the Russian Federation came into force. Today members of the consolidated group of taxpayers perform their duty to pay corporate profit tax according to the accounts kept by the responsible member of the group. Holding companies use consolidated financial flows when all available monetary funds are consolidated and used to satisfy the general needs of a company but not to pay off expenses of a single legal entity. Consequently, it is a crucial task to reallocate accounting earnings estimated per quarter at the end of year in order to reduce the amount of advanced tax payments and therefore lower the general financial load and the need for borrowed monetary funds. Theoretical and methodological background to the issue discussed includes fundamental concepts offered by Russian and foreign researchers as well as laws and regulations issued by the state authorities, federal laws, presidential decrees and government resolutions of the Russian Federation and materials of the scientific and practical conferences that discuss taxation of agricultural producers. The author of the article uses logical, monographic, statistical, mathematical and other methods of economic research. The scientific novelty and practical importance of research is that the author has developed and tested a methodological approach to the tax optimization at integrated units of the agricultural sector through establishing reserve funds for doubtful debts. According to the author, the approach allows to raise their economic efficiency. In the author’s opinion, establishment of reserves for doubtful debts may allow to reduce the tax burden in case of non-payments of counter agents which is especially important for the relations between an agricultural holding and counter agents, i.e. agricultural companies consuming agricultural products.

Keywords: earnings stripping, profit tax, consolidated group, agricultural sector, reserve (reserve fund), agricultural producers, doubtful debt, integrated units, tax planning, tax burden.

DOI: 10.7256/2454-065X.2014.3.11566

Abstract:

DOI: 10.7256/2454-065X.2014.3.64107

Abstract: The article is devoted to the problems of generating tax revenues and their territorial disparity in beneficiary regions of the North Caucasian Federal District. The existing structure of tax revenues does not encourage economic development and does not allow to expand the taxable base of beneficiary regions. The researcher carried out a comprehensive analysis of the content and structure of tax revenues in the North Caucasian Federal District. In the course of research the researcher used the methods of analysis and synthesis, summary and grouping. The researcher also estimated the tax burden per taxpayer (organization paying taxes) in absolute numbers. The results described in the present research article prove the need for a differentiated approach to selecting priorities of regional tax policy in order to reduce the beneficiary capacity of the North Caucasian Federal District through involving internal resources of the region into legal economic processes. In order to achieve these targets, it is necessary to apply a comprehensive approach that would take into account the current structure of economy and tax revenues and be oriented at encouraging efficient production by the means of regular tax rebates for particular economic activities without particular reference to this or that region of the North Caucasian Federal District in general. At the same time, it is necessary to refuse from non-production tax preferences and tax rebates that do not encourage the expansion of tax capacities of a region. The researcher concludes that it would be useful to conduct an experiment and declare the North Caucasian Federal District to be the territory of economic development within the framework of the Federal Law No. 392 of December 3, 2011.

Keywords: tax receipts, spatial development, regional budget, taxable base, tax rebates, beneficiary region, tax incentives, structure of tax revenues, regional tax policy, underground economy (black market).

DOI: 10.7256/2454-065X.2014.3.11386

Abstract:

DOI: 10.7256/2454-065X.2014.3.64108

Abstract: The article is devoted to the gaps and confusions in legal rules regulating distribution of monetary funds received from selling goods detained by the customs authorities. In case of monetary funds received from the sale of detained goods, customs duties and taxes are the first ones to be withheld and expenses related to the storage and sale of these goods are to be withheld on a second-priority basis. The remaining sum shall be returned to a declarant (owner of goods). Existing legal rules and provisions regulating the procedure for disposal of detained goods (their sale or destruction) do not take into account all circumstances under which the law enforcer needs to make a decision about disposal and distribution of monetary funds. The author of the article also provides examples when certain legal provisions regulating this type of legal relations contradict to other provisions. The author also shares his suggestions about how to overcome these conflicts of law. In order to analyze these contradictions between legal provisions, the author discusses the causes of these unclaimed goods which are under customs control and then detained by the customs authorities being generated. The author discusses examples of detention of goods for different reasons. In order to analyze the grounds for detention of goods, the author offers a classification of their economic and administrative reasons. It is for the first time in Russian research literature that a researcher provides a classification of reasons for generation of goods to be detained by the customs authorities. Moreover, this classification allows to overcome such conflicts of law. Judging from the classification offered by the author of the article, we can establish that the existing legal regulation is applicable only to disposal of goods detained by the customs authorities for economic reasons. If the goods are detained for administrative reasons, the aforesaid legal provisions conflict with regulations and provisions issued by other institutions of customs law and tax law and therefore prevent from withholding tax duties and taxes for amounts received from the sale of detained goods.

Keywords: tax deficiencies, prohibitions, sale of goods, customs duty, debt, tax, disposal of goods, withholding of duties, release of goods, detention of goods.

DOI: 10.7256/2454-065X.2014.3.11532

Abstract:

DOI: 10.7256/2454-065X.2014.3.64109

Abstract: Excise duties are an effective component of any financial or tax system. They are the most reliable source of fiscal revenues in any country because excisable goods do not influence the level of population income but included in the product price. The purpose of the present article is to define factors that can raise the role of excises in the revenues to budgets of the Russian Federation. The analysis of the distribution of excisable goods allowed to describe their ratios in the federal budgets and budgets of the Russian Federation constituents. The author of the article proves that the greater volume of excisable goods is paid to the federal budget. In the period under review, excise revenues have had the tendency towards their increasing. To define the factors that increase excise revenues to the budgets, the author of the article used research and searching methods as well as comparative and graphic methods. In conclusion the author defines the main problems and challenges of excise taxation. According to the author, the most acute problem lies in the sphere of alcohol production. This is the problem of illegal sale of alcohol-containing and alcohol products. In order to improve the excisable products, it is necessary to implement measures tightening the supervisory activity performed by the customs authorities, to legalize all excisable goods and introduce tough punitive measures.

Keywords: excise, indirect taxes, excisable goods, tax regulations, profit, alcohol-containing products, alcohol products, tobacco products, budget, economy.

DOI: 10.7256/2454-065X.2014.3.11521

Abstract:

DOI: 10.7256/2454-065X.2014.3.64110

Abstract: Today’s tax science in Russia uses the following tax categories for evaluating the impact o taxes and taxation on the national economy, economy of an individual economic entity and their development: taxable capacity, tax burden, tax load, capacity, press, pressure and etc. Just like the majority of tax categories, the aforesaid categories can be described and understood quite differently by researchers. The results of the authors’ analysis of the essential tax categories used by different researchers for describing and evaluating the impact of taxes and levies on the economic status of entities demonstrate that there is no particular method that could have been used to evaluate the tax burden of the household sector. This has become the purpose and the subject matter of the present research article. In their research the authors used the structural and functional approach, analysis and synthesis methods, deduction and induction methods, comparative analysis, statistical and economic analysis and other research methods. The authors offer a multi-component method for evaluating gross and net tax burdens of the household sector in terms of taxation of profits, expenses and properties of households. This method allows to evaluate the effectiveness of the mechanism of tax regulation in general (absolute and relative tax burdens) as well as its components (tax burden of the income, property and indirect taxation of Russians). The method offered allows to estimate performance indicators of the current tax regulation in the household sector.

Keywords: tax burden (load), household sector, absolute tax burden, relative tax burden, tax net burden, tax regulation, household tax burden, efficiency of tax regulation, taxation of households, social transfers.

DOI: 10.7256/2454-065X.2014.3.9618

Abstract:

DOI: 10.7256/2454-065X.2014.3.64111

Abstract: The author of the article provides a definition of the agricultural holding as a complex organizational structure where each member performs his specific functions and tasks in order to support the flow of the production and financial cycle, to increase the total gains and raise the general profitability of a company. The author of the article describes special features of taxation of agricultural holding companies which means that each independent member of the holding must be regarded as a taxpayer. The head company is an individual taxpayer, too, that is responsible for paying corporate taxes and levies and management of the taxation process at the same time. The head company and affiliate (dependent) companies are equally and mutually liable for the non-payment of taxes. The author also offers a definition of the accounting policy for taxation purposes of an agricultural holding. The author also describes the main elements of accounting policy of an agricultural holding regard their profit tax. The author defines incentive rates for the profit tax paid by agricultural enterprises and describes how tax amounts are distributed among budgets. The author also discusses advantages and disadvantages of using the general and special taxation regimes.

Keywords: unified agricultural tax, organization, taxation management, taxes, accounting policy, agricultural holding, profit tax, tax regime (tax regulations), accounting, procedure.

DOI: 10.7256/2454-065X.2014.3.11394

Abstract:

DOI: 10.7256/2454-065X.2014.3.64112

Abstract: The object of the present research article is the methods used for evaluating tax burden of economic entities in the sphere of gas supply as well as the tax burden in the economic sector where the fuel gas is being produced and distributed. The technical approach to evaluating tax burden of gas supply companies that means plain calculation of the ratio of the total tax amount to be paid to the budget to the total revenue does not provide any additional information except for accounting results. The purpose of the present article is to create and substantiate the method of objective estimation of tax burden of gas supply companies. Research methodology used in the article includes the following methods: deduction, induction, synthesis, analysis, comparison, generalization and mathematical modeling. Conclusion: objective estimation of tax burden of legal entities in the sphere of gas supply involves determination of the severity of fiscal burden. In order to achieve the aforesaid goal, the author of the article had to solve a number of problems. Determination of the level of tax burden of a gas supply company implies evaluation of the influence of actions to perform obligations and realize taxpayers’ rights on the current and future financial status of an economic entity. In the algorithm used for determination of the severity of fiscal burden on gas supply companies, special role is given to identification of the degree of negative impact of tax relations on a taxpayer’s investing activity. To evaluate tax burden of an economic entity in the sphere of gas supply, it is also important to compare parameters of tax burden to the fiscal burden on the sector in general, on a particular constituent of the Russian Federation and individual gas supply c ompanies.

Keywords: gas supply, gasification, tax burden, investing activity, financial sustainability, Gross Regional Product, added value, proceeds, total revenue, effectiveness of production activity.

DOI: 10.7256/2454-065X.2014.3.11487

Abstract:

DOI: 10.7256/2454-065X.2014.3.64113

Abstract: The present article is devoted to the legal provision regarding liability for avoiding paying taxes and/or levies in the Russian Federation. The author of the article raises questions about legislative regulation and improvement of the provisions set forth by Article 199 of the Criminal Code of the Russian Federation. The author describes the law enforcement practice related to the liability for this type of crime and proves the need in a new approach of the law maker to the decision making processes in the sphere of tax crime. In particular, the author of the article points out particular ways to commit tax crime, the moment when tax crime is considered to be over and imperfection of description of the corpus delicti as set forth by Article 199 of the Criminal Code of the Russian Federation. The author also touches upon the questions of imperfect interaction between tax and criminal laws. The main methods used by the author were the following: dialectic method, analysis and synthesis, historical, logical and systems methods and the technical method of cogitation. Current changes in the tax legislation, arising issues regarding the theory and law enforcement of the provisions set forth by Article 199 of the Criminal Code of the Russian Federation prove the need for a new approach to the matter. The author also concludes that it is necessary to include the wording ‘otherwise’ in these provisions, change the wording ‘ when committed on a large or especially large scale’ and reconstruct the features discussed by the author in this article.

Keywords: criminal liability, tax crime, organizations, objective party, ways to improve, major size, tax legislation, corpus delicti, avoidance.