DOI: 10.7256/2454-065X.2018.10.27636

Abstract: This is a nettlesome issue about the tax regulation of the development of tax base in transnational companies. Information asymmetry is an essential factor that significantly affects the process of tax regulation. This category is peculiar for economy in general but not specific for particular national economy, however, the cause of specifics of tax regulation is in many ways conditioned by the attempts to eliminate drawbacks of the information available. In this article Ardashev analyzes the problem of information asymmetry in tax relations as well as the means of eliminating its consequences in the process of regulating the development of tax bases in groups of companies. Ardashev also gives practical recommendations on how to advance the rules that regulate transfer pricing in Russia. Within the framework of the research, the author has applied the observation method to trace back the process of using the rules that regulate the development of tax bases, the comparison method to cmpare particular aspects of national rules, and general logical methods. The novelty of the research is caused by the fact that the author defines the influence of information asymmetry on tax relations and rules that regulate the development of tax bases in trans-national companies as well as the rules regulating the issues of transfer pricing. Ardashev also gives evaluation of whether it is possible to eliminate the drawbacks of information and describes possible consequences thereof. He also offers a classification of the methods that can be used to cushion the consequences of incomplete information and proves that the quantity and quality of available information significantly affect the final form of the rules themselves. 

DOI: 10.7256/2454-065X.2018.10.25956

Abstract: The object of the research is the process of the performance of obligations to calculate taxes and levies. The subject of the research is the procedural, organisational and methodological features of studying the process of the performance of obligations to calculate taxes and levies in the tax and criminal process. The authors focus on the following aspects of the topic: 1. peculiarities of the legal classification of tax offences, their documentation and proof in the process of tax examinations; 2. peculiarities of the implementation of the presumption of innocence principle in the tax and criminal process of tax examinations; 3. application of the tax procedure results when classifying tax offences based on the articles of the Criminal Code of the Russian Federation that set forth responsibility for the avoidance of payment of taxes and levies. The authors pay special attention to harmonization of approaches used by the tax authorities and the Investigative Committee of the Russian Federation to studying the process of the performance of obligations to calculate taxes and levies. In the course of their research the authors have applied such research methods as empirical research, economic statistics, abstract logic, generalisation and systems approach that has allowed to carry out an in-depth analysis of the interaction between tax authorities and internal affairs agencies. The authors of the article examine peculiarities of the implementation of the presumption of innocence principle in the tax and criminal process of tax inspections. They also provide a detailed rationale of the opportunity to use the tax procedure results to classify tax offences according to the articles of the Criminal Code of the Russian Federation that set forth responsibility for the avoidance of the payment of taxes and levies. For the first time in the academic literature the authors prove the opportunity to harmonize approaches that are used by the tax authorities and the Investigative Committee of the Russian Federation to studying the process of the performance of obligations to calculate taxes and levies. 

DOI: 10.7256/2454-065X.2018.10.28078

Abstract: Increasing the quality of management decisions in the field of organisational tax burden evaluation and regulation, first of all, relates to the process of diasnosing the current state thereof, thus the topic of the research is very important. Diagnostics shall mean the evaluation of the current state of an economic entity or organization using both direct and indirect methods. The subject of the research is the methods of evaluation and state regulation of organisational tax burden under the laws of the Russian Federation. In their research the authors have used the methods of analysis and synthesis, evolutionary and systems aproaches, multivariate statistics and simulation modeling. The research is devoted to the development of the concept of organizational tax burden regulation based on economic and mathematical instruments that is aimed at ensuring the balance between fiscal and stimulating functions of taxes based on the prior diagnostics of the current state of tax burden using the diagnostic instruments developed as part of the concept. According to the author, these instruments can increase the quality of control and analytical efforts of the Federal Tax Service. 

DOI: 10.7256/2454-065X.2018.10.26336

Abstract: In her research Abdullina analyzes views and opinions on the content of the 'legal status' category and makes a conclusion that the legal status held by the residents of the territories of advanced development imply not only rights and obligations but also legal guarantees and legal responsibility. The article covers provisions of the Federal Law on Territories of Advanced Development in the Russian Federation adopted in 2014 that describes the legal status held by the residents of the territories of advanced development. Using the formal logical research methods to analyse the definition of 'resident of the territory of advanced development', the author defines features of a resident. She also analyzes the laws and acts that regulate the legal status held by the residents of the territories of advanced development and the procedure of becoming a resident of a special legal regime. The main results of the research are the description of the drawbacks that are typical for the regulation of the agreement between residents of the territories of advanced development and the Management Company. The author offers her on definition of the Activity Agreement and proves that the Agreement has a public form. The author summarizes that the legal status held by the residents of the territories of advanced development and their activity have a positive effect on the development of the economy of municipal units which satisfies the goals of introducing a special legal regime of territories of advanced development. 

DOI: 10.7256/2454-065X.2018.10.28305

Abstract: The object of the research is the process of taxation of immovable property belonging to physical entities and organisations based on their cadastral value. The subject of the research is the effective procedure of decreasing the tax burden in the process of immovable property taxation as a result of the transfer to cadastral evaluation. The author of the article focuses on the issues related to the distribution of tax burden as a result of implementing the effective procedure of the tax burden decrease by a certain square amount of a taxable object. Based on the analysis of selected taxable objects, the author carries out an empirical research. As a result of the research, the author concludes that the application of this procedure results in inequal taxation of objects of one kind and distribution of tax burden between taxpayers. The methodology of the research is based on general research principles such as the principle of objectivity and the principle of versatility. In the course of the research the author has also used such research methods as analysis, analogy, generalisation, tables and graphs to present data, etc. The shift to the cadastral value procedure for immovable property taxation purposes creates the need to apply measures aimed at preventino of the tax burden growth. However, the decrease of tax obligations at the account of deduction of taxable property square from the taxable base results in uneven and unfair distribution of the tax burden. Based on the analysis of a new immovable property taxation procedure, the author offers approaches to estabishing tax rebates and give recommendations on their improvement and raise of efficiency.  

DOI: 10.7256/2454-065X.2018.10.28544

Abstract: The subject of the research is the experience of income taxation in a number of foreign states (Island, France, Germany, Great Britain, USA, Mexico, Check Republic, Bulgaria). The author of the article analyzes the main features of income taxation in the aforesaid countries in terms of their possible use in Russia in order to eliminate the disparity of different levels of income in the country. The scientific novelty of the research is caused by the fact that the author summarizes and analyzes the main elements of the income taxation in the foreign states and comments whether it is possible to use it in Russia in order to smooth the income disparity of different population levels. In her research the author has used general research methods such as observation, comparison, collection, summary and analysis of data, deduction and induction. The information base of the research includes legal acts, regulations and Internet resources. The main conclusions of the research are the following: the progressive scale that is widely used in income taxation abroad does not guarantee a better distribution of income between different layers of Russian population. In order to maintain an equal distribtion of income, it is better to use other elements of income taxation such as establishment of non-taxable minimum, socially oriented deductions, implementation of family taxation, etc. 

DOI: 10.7256/2454-065X.2018.10.21410

Abstract: Tax planning implies certain risks and advantages so companies always need to match them to the purpose to maintain a more effective organisation of the planning process. Tax optimization schemes provide particular economic benefits for the company such as financial saving which raises the net profit and money flow, however, implementation of these schemes may turn out to be too expensive and unreasonable for the company. The purpose of this article is to clarify risks that attribute to tax planning activities as well as indicators that demonstrate effectiveness of tax planning. The author of the article analyzes such aspects of the topic as the objectives, risks and potential benefits of tax planning and substantiate these with the results of relevant researches. To explore the topic, the author has used such research methods as analysis and synthesis of theoretical concepts of tax planning, comparative analysis and summary of research opinions on tax planning risks and effectiveness. Based on the results of his research, the author defines the following criteria that may demonstrate effectiveness of tax planning: effective tax rate, effective tax function within te company, net present value of individual projects, balance between tax savings and costs of the implementation of optimization schemes, and changes in tax burden. The results received by the author may be of practical importance for the tax departments of Russian corporations when these manage their tax liabilities providing that the aforesaid instruments of effectiveness evaluation are understudied in Russia by contrast to foreign researchers.