DOI: 10.7256/2454-065X.2017.2.21831

Abstract: The subject of the research is the regulation of relations arising in the area of tax litigation regarding the rights of taxpayers to the accounting of expenses for income tax and the tax deduction for indirect taxes. The judicial doctrine of tax benefits proposed by the Supreme Court of Arbitration for today does not give taxpayers the necessary level of legal certainty. Taking into account the actual practice of the Constitutional Court and Armed Forces the author explores the question about the prospects of development of the judicial doctrine of the tax benefit. Relevance of the work is caused by the fact that the correction of approaches to the tax benefit carried out by the Constitutional Court makes an impression of an increased level of protection of the rights of taxpayers in disputes about the tax benefit. The research is based on the methods of historical research, analysis, and synthesis. When considering legal acts and draft laws as well as judicial acts the author has used the formal-legal research method. On the basis of the research the author has concluded that a new interpretation of the Constitutional Court will likely not cause significant "reversal" of judicial practice towards taxpayers. At the same time, it is necessary to develop a common position on the tax benefit at the theoretical and later legislative levels which is essential for the interpretation and practical application of this concept. The results can be used in the process of preparation of draft laws aimed at the change of the Tax Code. 

DOI: 10.7256/2454-065X.2017.2.22116

Abstract: The subject of the research is the subjective aspect of tax offenses that are being investigated in relation to the general guilt theory and the subjective side of the offense. The authors analyzed the legislative definition of intent and negligence as they are defined in the Tax Code of the Russian Federation. The authors applied the comparative law method expressed in relation to the same categories laid down in the Criminal Code and the RF Code of Administrative Offences. Particular attention is paid to the implementation of illegality as a characteristic element of willful intent or negligence in the Tax Code of the Russian Federation. The authors eveal the inconsistency of judicial practice on features of a tax offense. In the course of their research the authors have used the following research methods: dialectical, technical, historical law, and comparative law methods. The authors used philosophical principles of unity and struggle of opposites and transition from quantitative to qualitative changes. As a result of their research, the authors made the following conclusions. It is necessary to change Article 111 of the Tax Code as follows: 'commitment of an act with tax offence attributes by a taxpayer, i.e. individual who could not understand the nature of his actions or control his actions as a result of a mental disorder or any other sick condition that makes his or her unable to perform his or her tax duty at the moment of act commission. The aforesaid conditions are proved by tax authorities by conducting audits, analyzing expert or witness evidence, demanding the production of documents, or by any other means'. The legislator needs to change the definition of the guilt taking into account the fact whether an act creates a threat to social security or not. According to the authors of the article, when defining the guilt in the tax law it is necessary to base on the psychological concept of built but not objective non-performance of duties. Social threat of deliberate and negligent tax offences cannot compare. Therefore, the legislator needs to differentiate liabilities for tax offenses and define liability for a tax offense as  result of nigligence and liability for a deliberate tax offense. Amendments to the Tax Code should be of systemic nature. 

DOI: 10.7256/2454-065X.2017.2.21830

Abstract: In her article Borodina examines taxation of motor vehicles in Russia and abroad. The rationale of the topic is caused by the growing car ownership level in the world and, consequently, increasing number of taxable items as well as taxpayers (both individuals and legal entities). The object of the research is taxation of motor vehicles in Russia and abroad. The subject of the research is the tax relations arising between the state and owners of motor vehicles regarding imposing taxes on owning and using motor vehicles. Borodina carries out an analysis of mandatory payments and levies to the government (taxes, levies and quasi taxes) imposed by the Russian and European Union governments on owners of motor vehicles. Special attention is paid to the following aspects: taxation of corporate motor vehicles; the share of the land transport tax in the total amount of individual and legal entity transport taxes; distribution of transport tax burden between individuals and legal entities. In her research Borodina uses analytical, statistical and graphical research methods. The researcher also performs the following types of analysis: qualitative, quantitative, comparative and retrospective as well as the method of synthesis. The author has discovered an increase in the number of transport vehicles and car ownership level in developing and developed countries which defines prospects for taxation fo motor vehicles. The researcher analyzes experience in taxation of motor vehicles in the European Union and defines opportunities for applying this type of taxation in Russia. The author describes a model for collecting mandatory payments from organizations including that for owning and using motor vehicles and discovers a significant excess of corporate tax burden per land transport item compared to individual tax burden. The author also analyzes changes that have been made in legislation over the past five years and have had a significant influence on the tax burden of transport owners. 

DOI: 10.7256/2454-065X.2017.2.21967

Abstract: The subject of the research is the problems connected with bringing to tax responsibility for payment (or underpayment) of taxes as a result of imperfect provisions of the Tax Code of the Russian Federation. The author criticises the legal definition of the illegal act described in Article 122 of the Tax Code of the Russian Federation. Klokov also examines all variants of punishable acts taking into account applicable law-enforcment practice. The research is focused on the analysis of the judicial approach to interpreting laws that regulate responsibility for non-payment (or underpayment) of taxes. In the course of his analysis of legal acts as wll as judicial law-enforcement acts, Klokov has applied comparative law, legalistic and statistical research methods. Based on the results of the research, the author proves the failure of exlusion of liability for non-delivering taxes as an illegal inactivity of a taxpayer in terms of the basic principles of tax liability. The results of the research can be used in the law-making process when preparing projects aimed at changing the Tax Code of the Russian Federation as well as law-enforcement practice of the Supreme Court of the Russian Federation. 

DOI: 10.7256/2454-065X.2017.2.21527

Abstract: In his research Rakov examines problems of requalifying taxpayer's profits and operations in order to prevent tax avoidance in BRICS countries based on the example of Brazil and russia. The author of the article carries out a comparative analysis of taxation rules and standards in the aforesaid countries, defines general principals of legal regulation in the sphere of tax avoidance prevention and outlines different approaches to legal regulation of particular issues related to tax regulation. In his article Rakov analyzes doctrinal approaches of Russian and foreign academists to the topic and describes the main legal views that have been formed in the legal practice regarding the matter. When anlyzing the problems arising in the process of requalifying taxpayer's profits and operations for the purpose of tax avoidance prevention in BRICS countries, the author has used comparative law, technical method as well as the method of legal forecast. The author outlines the problem of uncertain borders of discretionary powers of tax authorites aimed at changing the legal qualification of taxpayer's profits and operations for the purpose of preventing tax avoidance. Based on constitutional and tax provisions and laws, the author have formed the principles of preventing tax avoidance. Based on the results of the comparative analysis of Russian and Brazil laws, the author has also established the main vectors of developing the legal regulation in the sphere of taxes and cooperation between two countries as parts of BRICS. 

DOI: 10.7256/2454-065X.2017.2.21971

Abstract: The subject of the research is the grounds for responsibility for tax offences and tax crimes as well as their coordination. Relations arising in the process of taxation are regulated by tax, administrative and criminal law. This obliges the legislator, enforcer and academist to appeal to the aforesaid branches of law when establishing, implementing or interpreting legal provisions of the Special Part of the Russian Federation Criminal Code on tax crimes. The need to provide an overall defence of tax relations creates the need to define a criminal, political and practical difference between the scopes of regulating tax relations established at the legislative level. The author of the research has used general and special research methods such as analysis, synthesis, induction, deduction, comparative law and others. As a result of the research, the author makes the following conclusions. In the event of bringing to criminal responsibility, we should first of all consider the fact of non-receipt of funds by the budget system of the Russian Federation, i.e. the fact of non-payment of taxes and/or levies but not actions performed in order to avoid tax and/or levy payment. Attributes of crimes established by Articles 198 - 199 of the Russian Federation Criminal Code are fully defined by the legislator, however, ways of comitting tax crimes should be extended. As a possible criterion for differentiating between offences and crimes, the author suggests to use such attribute as 'the evil intent' fixed in Articles 198 - 199 of the Russian Federation Criminal Code. Moreover, the author concludes that actions associated with illegal compensation of value added tax should be also qualified as a fraud because in this case an individual does not avoid paying taxes but receives budget funds he or she does not have the right for according to the law.