DOI: 10.7256/2454-065X.2016.6.18075

Abstract: The subject of the research is the economic relations arising in the process of taxation of agricultural goods producers. The object of the research is the integrated structures of the agricultural sector of the Russian Federation. Today integrated establishments play an important role in the production and sale of agricultural goods in the Russian Federation. Meanwhile, there is a number of problems that hinder efficiency and sustainable development of integrated structures in the country-side. Among these problems the authors emphasize the problem of selecting the optimal system of taxation. The experience has been that the current system of taxation does not fully perform all its functions. Taking into account the ongoing state policy aimed at supporting Russian goods producers and tax reforms, it is necessary to to conduct the in-depth analysis and improvement of the current system of taxation. The authors of the research have used the abstract-logical, monographic, statistical-economical and other methods of economic research. The methodological basis of the research includes fundamental concepts that can be found in the works written by Russian and foreign scientists as well as legislative and regulatory legal acts of state authorities, federal laws, Decrees of the President and Russian Federation Government Regulations, and materials of the research and practice conferences on the issues of taxation of agricultural goods producers. The authors of the present research view tax planning of intergrated establishments of the Russia's agricultural sector from the point of view of tax optimization. The scientific novelty of the research is caused by the fact that the authors evaluate the influence of the mechanism of interaction between the parent company and affiliated companies as parts of the holding on the amount of tax burden in general. 

Keywords: agricultural goods producers, holdings, affiliates, value added tax, personal income tax, income tax, property tax, optimization, tax burden, taxation

DOI: 10.7256/2454-065X.2016.6.67856

Abstract: The subject of the research is the economic relations arising in the process of taxation of agricultural goods producers. The object of the research is the integrated structures of the agricultural sector of the Russian Federation. Today integrated establishments play an important role in the production and sale of agricultural goods in the Russian Federation. Meanwhile, there is a number of problems that hinder efficiency and sustainable development of integrated structures in the country-side. Among these problems the authors emphasize the problem of selecting the optimal system of taxation. The experience has been that the current system of taxation does not fully perform all its functions. Taking into account the ongoing state policy aimed at supporting Russian goods producers and tax reforms, it is necessary to to conduct the in-depth analysis and improvement of the current system of taxation. The authors of the research have used the abstract-logical, monographic, statistical-economical and other methods of economic research. The methodological basis of the research includes fundamental concepts that can be found in the works written by Russian and foreign scientists as well as legislative and regulatory legal acts of state authorities, federal laws, Decrees of the President and Russian Federation Government Regulations, and materials of the research and practice conferences on the issues of taxation of agricultural goods producers. The authors of the present research view tax planning of intergrated establishments of the Russia's agricultural sector from the point of view of tax optimization. The scientific novelty of the research is caused by the fact that the authors evaluate the influence of the mechanism of interaction between the parent company and affiliated companies as parts of the holding on the amount of tax burden in general. 

Keywords: agricultural goods producers, holdings, affiliates, value added tax, personal income tax, income tax, property tax, optimization, tax burden, taxation

DOI: 10.7256/2454-065X.2016.6.18184

Abstract: The purpose of this research is to create a new approach to differentiation of taxes between levels of the budget system. The subject of the research is the value added tax (VAT). This article is the continuation of the research of redistribution of tax revenues between budget levels. Taking into account the algorithm developed by authors of the article, it is offered to redistribute the VAT. At the moment this indirect tax in the Russian Federation comes only to the federal budget. Considering that the majority of regional budgets have a subsidized focus, new approach to distribution of tax revenues can solve this problem. To achieve the research goals, the authors carried out the analysis of these forms of tax accounts for the period 2010-2014 for 83 constituents of the Russian Federation, interpreted theoretical criteria for distribution of taxes according to the aforesaid indicators, selected the criterial factor (variance factor), assessed the indicators for each constituent during a particular time period, defined the weighting value of each indicator and made conclusions about VAT differentiation. As a result of the research possible percentage intervals of distribution of VAT revenues for federal and regional budgets for 83 Russian Federation constituents are provided. The drawn conclusions can be used in the course of developing tax policy at a level of a specific region or the country in general.

Keywords: analysis, fiscal federalism, algorithm, budget levels, tax, variance factor, budget, distribution, differentiation, VAT

DOI: 10.7256/2454-065X.2016.6.67857

Abstract: The purpose of this research is to create a new approach to differentiation of taxes between levels of the budget system. The subject of the research is the value added tax (VAT). This article is the continuation of the research of redistribution of tax revenues between budget levels. Taking into account the algorithm developed by authors of the article, it is offered to redistribute the VAT. At the moment this indirect tax in the Russian Federation comes only to the federal budget. Considering that the majority of regional budgets have a subsidized focus, new approach to distribution of tax revenues can solve this problem. To achieve the research goals, the authors carried out the analysis of these forms of tax accounts for the period 2010-2014 for 83 constituents of the Russian Federation, interpreted theoretical criteria for distribution of taxes according to the aforesaid indicators, selected the criterial factor (variance factor), assessed the indicators for each constituent during a particular time period, defined the weighting value of each indicator and made conclusions about VAT differentiation. As a result of the research possible percentage intervals of distribution of VAT revenues for federal and regional budgets for 83 Russian Federation constituents are provided. The drawn conclusions can be used in the course of developing tax policy at a level of a specific region or the country in general.

Keywords: analysis, fiscal federalism, algorithm, budget levels, tax, variance factor, budget, distribution, differentiation, VAT

DOI: 10.7256/2454-065X.2016.6.18617

Abstract: The subject of the present research article is the need to increase budget revenues from exploitation of national resources. According to the author of the article, this is a typical problem not only for the Russian Federaton. In his research Kapitonov notes that current external economic and geopolitical changes contribute to the decrease of profitability of economic entities of the Russian fuel and energy sector which is bound to have a negative impact on the volumes of tax revenues for the federal budget because these tax revenues considerably depends on the business activity of the energy sector in general. In this article Kapitonov provides a comparative-analytical evaluation of the dynamics and structure of budget revenues in terms of the two basic taxes (corporate tax and mineral extraction tax). The main results of the present research is the key strategies that can contribute to the growth of profitability and rentability of economic entities of the Russian energy sector in the medium and long term which, in its turn, could have increased general volumes of tax revenues for the budget. 

Keywords: sustainable development, tax revenues, budget, resource rents, taxes, fuel and energy sector, innovative development, rental income, natural resources, consolidated budget

DOI: 10.7256/2454-065X.2016.6.67858

Abstract: The subject of the present research article is the need to increase budget revenues from exploitation of national resources. According to the author of the article, this is a typical problem not only for the Russian Federaton. In his research Kapitonov notes that current external economic and geopolitical changes contribute to the decrease of profitability of economic entities of the Russian fuel and energy sector which is bound to have a negative impact on the volumes of tax revenues for the federal budget because these tax revenues considerably depends on the business activity of the energy sector in general. In this article Kapitonov provides a comparative-analytical evaluation of the dynamics and structure of budget revenues in terms of the two basic taxes (corporate tax and mineral extraction tax). The main results of the present research is the key strategies that can contribute to the growth of profitability and rentability of economic entities of the Russian energy sector in the medium and long term which, in its turn, could have increased general volumes of tax revenues for the budget. 

Keywords: sustainable development, tax revenues, budget, resource rents, taxes, fuel and energy sector, innovative development, rental income, natural resources, consolidated budget

DOI: 10.7256/2454-065X.2016.6.19349

Abstract: The subject of the research is the system of taxation of the profit of commercial banks in Russia and foreign countries, namely France, Germany, Great Britain and the United States. Particular attention is paid to the interest rates paid by commercial banks to the above countries, as well as publicly provided benefits to pay income tax. This article also discusses other taxes paid by commercial banks in various countries of the world which allows to form a common "picture" of the tax burden imposed on commercial banks. In the process of analysis of taxation of the banking sector the methods and techniques of analysis, synthesis and comparison have been used. The scientific novelty of the research is caused by the fact that the authors have developed practical recommendations to improve the existing procedure for taxation of commercial banks in Russia. As a result, the authors of the study have proposed measures to optimize the taxation of Russian commercial banks which are represented by the three methods of tax impact: administrative, judicial and legislative.   

Keywords: tax benefits, tax regulation of banking activities, economy, tax on profits, optimization of taxation of banks, taxation of foreign banks, value added tax, commercial banks, taxes and taxation, methods of tax impact

DOI: 10.7256/2454-065X.2016.6.67859

Abstract: The subject of the research is the system of taxation of the profit of commercial banks in Russia and foreign countries, namely France, Germany, Great Britain and the United States. Particular attention is paid to the interest rates paid by commercial banks to the above countries, as well as publicly provided benefits to pay income tax. This article also discusses other taxes paid by commercial banks in various countries of the world which allows to form a common "picture" of the tax burden imposed on commercial banks. In the process of analysis of taxation of the banking sector the methods and techniques of analysis, synthesis and comparison have been used. The scientific novelty of the research is caused by the fact that the authors have developed practical recommendations to improve the existing procedure for taxation of commercial banks in Russia. As a result, the authors of the study have proposed measures to optimize the taxation of Russian commercial banks which are represented by the three methods of tax impact: administrative, judicial and legislative.   

Keywords: tax benefits, tax regulation of banking activities, economy, tax on profits, optimization of taxation of banks, taxation of foreign banks, value added tax, commercial banks, taxes and taxation, methods of tax impact

DOI: 10.7256/2454-065X.2016.6.18496

Abstract: At the present time local taxes are still far from being the main sources of municipal budgets. The purpose of the present article is to analyze the current situation with local tax revenues for municipal budgets as well as to prepare practical recommendations on enchancement of these revenues. To achieve the goal of the research, the following research tasks have been solved: the author analyzed the current practice of developing the income basis of local budgets and the main factors reducing local tax revenues and made reasoned proposals on how to increase the collectability of the land tax and personal income tax. In his research Syrov has used general methods of analysis and synthesis, elements of the systems analysis and expert evaluation. The researcher has also conducted the practical analysis of the implementation of the aforesaid proposals based on the municipal administrations of the Moscow Region. Syrov has modeled activity of the local self-government authorities aimed at raising revenues from the land tax and personal income tax. He has also compared the factors restraining the full collection of tax revenues with the mechanisms of enchancing these revenues for the municipal budget. The author concludes that echancement of tax revenues for local budgets are possible only when there is coordination between the local self-government authority, Federal Tax Service and Federal Service for State Registration, Cadastre and Cartography. 

Keywords: municipal income, tax collection, local taxes, fiscal administration, property tax, land tax, municipal budget, encouragment of tax revenues, to improve revenue collection, increase in the tax base

DOI: 10.7256/2454-065X.2016.6.67860

Abstract: At the present time local taxes are still far from being the main sources of municipal budgets. The purpose of the present article is to analyze the current situation with local tax revenues for municipal budgets as well as to prepare practical recommendations on enchancement of these revenues. To achieve the goal of the research, the following research tasks have been solved: the author analyzed the current practice of developing the income basis of local budgets and the main factors reducing local tax revenues and made reasoned proposals on how to increase the collectability of the land tax and personal income tax. In his research Syrov has used general methods of analysis and synthesis, elements of the systems analysis and expert evaluation. The researcher has also conducted the practical analysis of the implementation of the aforesaid proposals based on the municipal administrations of the Moscow Region. Syrov has modeled activity of the local self-government authorities aimed at raising revenues from the land tax and personal income tax. He has also compared the factors restraining the full collection of tax revenues with the mechanisms of enchancing these revenues for the municipal budget. The author concludes that echancement of tax revenues for local budgets are possible only when there is coordination between the local self-government authority, Federal Tax Service and Federal Service for State Registration, Cadastre and Cartography. 

Keywords: municipal income, tax collection, local taxes, fiscal administration, property tax, land tax, municipal budget, encouragment of tax revenues, to improve revenue collection, increase in the tax base

DOI: 10.7256/2454-065X.2016.6.19246

Abstract: The subject of the research is the agricultural industry tax incentives under existing tax laws. According to the authors, today's fiscal instruments are insufficient to perform their functions while it is well known that the entire economy depends on the system of taxation applied to the agricultural sector. Taxation, investment, and import substitution are the areas that today are most exposed to the close attention and active intervention of the government. In turn, public policy in these areas has a direct impact on the real sector of the economy, one of the fundamental industries of which is agriculture. Important factor in the development and implementation of ideas of import substitution in tactical and strategic context is the sustainable development of the Russian economy under the impact of investment and innovative commitment to public policy. Events of recent years indicate a change in approaches to solving the problems of development of the agricultural sector. Agricultural issues are converted into national and food security of the country. The authors consider such aspects of the topic as implementation of import substitution tasks, increasing investments in agricultural holdings which is impossible without interference with taxation. Increasing the attractiveness of taxation terms for business entities is a powerful mechanism for raising investments into various projects and allows to increase the number of taxpayers and the quality of their products. Particular attention is given to the special tax regime 'unified agricultural tax' and the problems of implementing this tax regime  in the context of the need for import substitution. The authors of the article offer measures aimed at improving particular provisions of tax legislation for enterprises paying the unitifed agricultural tax including application of the investment tax credit. In addition, the authors have analyzed the other approach to calculating the tax rate for the unified agricultural tax and proved the efficiency of this approach. The main emphasis is made on the intergrated approach to using tax instruments in the agricultural sector.   

Keywords: small business, medium business, tax incentives, agricultural sector, single agricultural tax, financial instability, investment, agriculture, import substitution, taxation

DOI: 10.7256/2454-065X.2016.6.67861

Abstract: The subject of the research is the agricultural industry tax incentives under existing tax laws. According to the authors, today's fiscal instruments are insufficient to perform their functions while it is well known that the entire economy depends on the system of taxation applied to the agricultural sector. Taxation, investment, and import substitution are the areas that today are most exposed to the close attention and active intervention of the government. In turn, public policy in these areas has a direct impact on the real sector of the economy, one of the fundamental industries of which is agriculture. Important factor in the development and implementation of ideas of import substitution in tactical and strategic context is the sustainable development of the Russian economy under the impact of investment and innovative commitment to public policy. Events of recent years indicate a change in approaches to solving the problems of development of the agricultural sector. Agricultural issues are converted into national and food security of the country. The authors consider such aspects of the topic as implementation of import substitution tasks, increasing investments in agricultural holdings which is impossible without interference with taxation. Increasing the attractiveness of taxation terms for business entities is a powerful mechanism for raising investments into various projects and allows to increase the number of taxpayers and the quality of their products. Particular attention is given to the special tax regime 'unified agricultural tax' and the problems of implementing this tax regime  in the context of the need for import substitution. The authors of the article offer measures aimed at improving particular provisions of tax legislation for enterprises paying the unitifed agricultural tax including application of the investment tax credit. In addition, the authors have analyzed the other approach to calculating the tax rate for the unified agricultural tax and proved the efficiency of this approach. The main emphasis is made on the intergrated approach to using tax instruments in the agricultural sector.   

Keywords: small business, medium business, tax incentives, agricultural sector, single agricultural tax, financial instability, investment, agriculture, import substitution, taxation

DOI: 10.7256/2454-065X.2016.6.18434

Abstract: The subject of the present research is the legal nature of the payments arriving into the state off-budget social funds at different stages of development of social insurance. Considering the fact that there is the new wave of the dicussion about the transfer of administration of insurance contributions from the off-budget funds into the tax service, the analysis of the legal nature of insurance contributions is growing especially important. In this article Berezina examines the legal transformation that has happened in the legal regulation of insurance contributions and analyzes the evolution of the legal positions of the Constitutional Court of the Russian Federation, opinions of scientists and experts on the matter, and proposals of the Russian Federation goverment concerning necessary changes in the current legislation. In her research Berezina has used the combination of several research methods, in particular, legalistic, comparative law, systemic (logical) methods, analysis of the aforesaid phenomena from the point of view of its historical development, etc. The main conclusions of the research are the following: Unlike taxes, insurance contributions for compulsory pension insurance comply with the compensatory and collectibility criteria because when received by the Pension Fund of the Russian Federation, these contributions are personified in terms of each insured party and thus develops its subjective right to a pension. The scientific novelty of the research is caused by the fact that the author offers criteria for differentiating between taxes and insurance charges from the point of view of the nature of legal relations in the sphere of compulsory pension insurance. 

Keywords: social security, obligation, public legal fees, parafiscal payments, legal nature, off-budget fund, taxes, insurance contributions, social insurance, social function of the state

DOI: 10.7256/2454-065X.2016.6.67862

Abstract: The subject of the present research is the legal nature of the payments arriving into the state off-budget social funds at different stages of development of social insurance. Considering the fact that there is the new wave of the dicussion about the transfer of administration of insurance contributions from the off-budget funds into the tax service, the analysis of the legal nature of insurance contributions is growing especially important. In this article Berezina examines the legal transformation that has happened in the legal regulation of insurance contributions and analyzes the evolution of the legal positions of the Constitutional Court of the Russian Federation, opinions of scientists and experts on the matter, and proposals of the Russian Federation goverment concerning necessary changes in the current legislation. In her research Berezina has used the combination of several research methods, in particular, legalistic, comparative law, systemic (logical) methods, analysis of the aforesaid phenomena from the point of view of its historical development, etc. The main conclusions of the research are the following: Unlike taxes, insurance contributions for compulsory pension insurance comply with the compensatory and collectibility criteria because when received by the Pension Fund of the Russian Federation, these contributions are personified in terms of each insured party and thus develops its subjective right to a pension. The scientific novelty of the research is caused by the fact that the author offers criteria for differentiating between taxes and insurance charges from the point of view of the nature of legal relations in the sphere of compulsory pension insurance. 

Keywords: social security, obligation, public legal fees, parafiscal payments, legal nature, off-budget fund, taxes, insurance contributions, social insurance, social function of the state