DOI: 10.7256/2454-065X.2017.1.21432

Abstract: The main objects of the research are laws and regulations as well as law-enforcement practice in the sphere of bringing beneficiary organisations to responsibility for debts of civil and fiscal nature. The subject of the research is the most recent changes in the legal regulation of issues related to bringing beneficiary organisations to responsibility for their debts as well as the main trends in law-enforcement practice in this sphere. Special attention is paid to the question concerning increasing entrepreneurial risks as a result of a harsher liability of entities running economic societies for debts of legal nature. The main research methods are comparative law method, logical method, systems approach, as well as statistical analysis. The methodological basis of the research involves researches and articles published by D. Bykanova, A. Egorova, K. Usacheva, A. Zolotareva, T. Podshivalova, N. Tololaeva, O. Gutnikov, D. Stepanov, Yu. Zhukova, K. Pavlova, A. Zakharov, S. Budylin, Yu. Ivants and others. As a result of her research, Kireeva has made the following conclusions: there is a growing assymetry of liabilities of entities running economic socieities for debts of legal and civil nature; the attempt to reduce the influence of the 'corporate shield' in civil relations has not had any effect: as a result of amendments to Clause 2 of Article 67.3 of the Civil Code of the Russian Federation made in 2015 grounds for bringing the head company to responsibility for debts of affiliate companies have become the same as when Article 105 of the Civil Code of the Russian Federation was effective; head companies, members of the governing boards and beneficial owners without an official status in the company's management team are rarely brought to responsibility for their company's debts while the head or director often takes responsibility for losses or damanges resulting from both fraudulent actions and injudicious actions. Noteworthy that over the past three years it has been quite a frequent practice to lay damage incurred by the company as a result of the company's being brought to legal responsibility to the director or the head. In 2016 we face the situation when a director may be held liable for practically any tax penalties imposed on a company as a result of deliberate tax evasion or minor irregularities in the proceedings that are quite typical for the process of economic activity. There are also examples when a director has had to pay tax arrears or penalties. As a result, the 'corporate shield' has remained in civil-law relations while it has nearly disappeared from tax relations. 

DOI: 10.7256/2454-065X.2017.1.21721

Abstract: The subject of the research is economic relations arising in the process of taxation of economic entities that perform in the agricultural sector. The established mechanism of taxation and tax regulation of the agricultural sector do not fully perform necessary functions and do not take into account all specific features of individual segments, in particular, agricultural industry, moreover, this mechanism is subject to frequent changes under the influence of objective external and internal factors. In this regard, it is necessary to further study the influence of taxation on decisions made by economic entities performing activity in the agricultural sector taking into account their industry characteristics. It is also necessary to study problems related to the need for regulatory impact of taxes on the basic factors of the agricultural industry. The methodological basis of the research involves the evolutionary systems approach that allows to reveal the contents of tax regulation of economic entities' activity in the agricultural sector. When solving particular tasks of the research, the author has used such methods as analysis, indexing, grouping, selection, comparison and summary as well as other methods of scientific research. In her research Orobinskaya has expanded theoretical concepts on taxation and tax regulation in the agricultural sector with reference to sectoral affiliation of economic entities and their influence on the results of economic activity taking into account objective factors of developing the level of the tax burden in the agricultural sector through supporting versatile targets of the policy aimed at developing agricultural sector and extending investment activity of agricultural entities which fully ensures achievement of the key indicators of agricultural development set forth by the Government of the Russian Federation in order to obtain the best results in the agricultural policy being implemented. 

DOI: 10.7256/2454-065X.2017.1.20188

Abstract: This article is devoted to the tools used to improve evaluation of tax credits and other tax benefits efficiency. Evaluation of the impact of tax incentive tools has been a relevant issue throughout the entire period of operation of the Russian tax system. These issues have become especially burning in the period of political and economic instability when the need for modernization of production and for encouragement of investment and innovation activity in the country has appeared. The tax incentives tools that are used by the tax system of the Russian Federation nowadays have a big variety of forms and types but their impact is not fully or duly assessed. To improve the quality of assessment, it is necessary to conduct inventory of tax incentives and other tax advantages. The author provides examples of characteristics of tax benefits for the purposes of their inventory which in turn allows to classify all tax advantanges and benefits based on their classification features, similarities and differences, and to establish common approaches to developing criteria and estimate indicators for efficiency evaluation.  To establish the best system of tax incentives and other tax advantages it is necessary to select the most efficient tax benefits. As a conclusion of his research, the author emphasizes the need to improve efficiency of tax benefits. She assumes that it is possible to use additional research methods such as efficiency audit, surveys and expert evaluations to assess efficiency of tax benefits. 

DOI: 10.7256/2454-065X.2017.1.21523

Abstract: The purpose of the research is to analyze the main aspects of taxation with reference to imposing VAT on small and medium enterprises as one of the key elements of the country's taxation system as well as to study the main peculiarities of tax benefits гыув by small and medium enteprises while paying taxes in countries across the world. The subject of the research is preferential taxation with reference to value-added tax for small and medium enterprises. The object of the research is value-added tax. The methodological basis of the research involves the comparative analysis of existing approaches to preferential taxation with reference to value-added tax for small and medium enterprises. In her research Sokolovskaya has also used the methods of synthesis and summary of results. The theoretical and methodological analysis carried out by the author has allowed to systematize existing approaches to the process of taxation of micro-, small and medium enterprises with value-added tax depending on the company's scope of activity. The analysis of relevant researches on the topic has also demonstrated that for today there is no best option to build the VAT taxation system for small and medium enterprises. However, it is quite definite that motives to use presumptive taxation for the purpose of replacing value added tax in the sphere of small and medium businesses are less grounded or reasonable compared to a better replacement of value-added tax with presumptive tax. 

DOI: 10.7256/2454-065X.2017.1.21157

Abstract: The subject of the research is a combination of theoretical - methodological and organisation - practical grounds of functioning of tax systems in particular countries under the conditions of international tax competition and increasing level of tax literacy. In order to define the best directions for developing a better tax literacy and tax payment traditions in society it is necessary to outline  areas of concern related to the aforesaid phenomenon and analyze the reasons of a low level of tax literacy and tax payment culture in a country. Global experience of state administration proves the need to develop a common definition and interpretation of factors that influence the low level of tax literacy in the country. It is also necessary to develop single scientifically based approaches to the development of tax payment culture towards improving the fiscal competitive ability of a state under the conditions of a ramped up pressure of international tax competition. The object of the research is the process of developing a high level of tax payment culture under the conditions of economic intergration and globalization as the grounds for the development of the international policy in the taxation sphere. The purpose of the article is to prove the need to create a state strategy aimed at developing tax payment culture of tax process participants under the conditions of tax competition. In the course of their research the authors have used the following research methods: analysis and synthesis, academic abstraction, analogue method, qualitative analysis (to explain grounds for transfering from plain encouragement of taxpayers to pay taxes towards regulated and predictable process within the framework of state policy aimed at developing tax payment culture). The main conclusion of the research is that implementation of particular schemes of developing tax payment culture and up brining a new generation of good faith taxpayers at the state level will allow to eliminate economic, social, organisational and legal problems that impede efficient taxation policy. The authors also suggest that we should view the process of increasing tax payment culture as a transfer from plain encouragement of taxpayers to pay taxes towards a regulated and predictable process as part of the state strategy aimed at developing tax payment culture. The authors also describe particular stages of the aforesaid process.