DOI: 10.7256/2454-065X.2018.3.25717

Abstract:   The subject of this research is the analysis of tax incentives for manufacturing. In his article Gireev analyzes experience in tax incentives of both Russia and foreign states. He provides a comparison table that describes advantages of horizontal and vertical incentives and proves that horizontal incentives contribute to the development of the institutional environment for state financial backing of manufacturing. The author makes suggestions on how to implement experience of the foreign states in tax incentives to encourage the development of manufacturing in Russia. Within the framework of this research, the author has used the experimental resaerch method. The greater part of the research was made by comparing horizontal and vertical types of tax incentives a well as comparison of Russia's experience in tax incentives to that of the foreign states. The author's special contribution to the topic is caused by the fact that he discovers facts proving that horizontal tax incentives encourage the development of the institutional environment for state financial backing of manufacturing. Institutional effects of implementing horizontal tax incentives are greater compared to vertical incentives. This makes them more preferable for developing the manufacturing policy. 

DOI: 10.7256/2454-065X.2018.3.25846

Abstract: This article was written as part of the research aimed at formation and development of an investment complex in a rapidly developing region 'Kamchatka'. The subject of this article is the preferential tax treatment of legal entities carrying out investment projects in the Kamchatka Region. In his article Afonin offers recommendations for the state regarding how to create the taxation scheme that would be the most preferable for investors. Within the framework of this article, taxation burden means all taxes payable by participants of investment projects into the budget, and insurance contributions to the state non-budgetary funds. In his research Afonin has used the method of comparative analysis. Based on the example of the Kamchatka Region, the author carries out a comparative analysis of tax benefits received by small-business organisations using various taxation schemes over the past five years. As a result of comparing tax burden of organisations, the author of the article comes to the conclusion that small organisations should better use a simplified taxation scheme while TOP regime has had very little influence on small business. The author of the article also calculates expected sums of revenues into the federal budget and consolidated budget of the Kamchatka Region. Implementation of a simplified taxation scheme is also better for a region.   

DOI: 10.7256/2454-065X.2018.3.25847

Abstract: The subject of the research is the correspondence of tax and levy legislation to competition laws and the influence of the latter on the principal of personal execution of tax responsibility. Izvekov views the issue in relation to regulation of legal relations arising in cases of bankruptcy. Noteworthy, that there are no in-depth researches that would be devoted to particularities of execution of tax responsibility in bankruptcy cases including that at the account of controlling persons. Being already a complex topic, obligatory payments become even a more serious issue when it comes to insolvency of citizens and individual entrepreneurs who are held liable both personally and to the full extent of its assets. The research is based on the methods of historical and comparative law as well as legal modelling. In his research Izvekov demonstrates new trends in the arbitration judicial practice that have been developing under new legislation and law interpretations. As a result of the research, the author of the article describes positive and negative factors caused by amendments to legal provisions that regulate subsidiary responsibility of taxpayer (citizen or individual entrepreneur) controlling persons. The author of the article also makes a number of practical recommendations to qualify relations between a bankrupt person and controlling person as the grounds for either recovery of damage or bringing to subsidiary responsibility. 

DOI: 10.7256/2454-065X.2018.3.25771

Abstract: The subject of the research is the tools used in the field of taxation to enable de-offshorization of Russia's economy. The purpose of the research is to analyze the legal basis for using such tools and the influence of international factors on the development of Russia's tax law. In his research Shakhmametiev analyzes the legal basis for integrated use of de-offshorization tools, describes particular tools, studies forms of international cooperation against unfair tax competition and influence of international cooperation on the development of Russia's tax laws, and describes features of the currently used tools and prospects for improving them. In the course of analysing the legal de-offshorization instruments that are currently used in Russia, the author of the article has applied the following research methods: formal law, historical law and comparative law methods. The novelty of the research is conditioned by the object of the research, i.e. provisions of the most recent Russian tax laws and international laws on prevention of unfair tax competition. The results of the research allow to make the following conclusions: an individual state may undertake certain measures to de-offshorize its economy, however, these measures boost in productivity if they are jointly undertaken by the leading countries; Russia is taking an active part in international cooperation against unfair tax competition and applies all standards and regulations recommended by OECD. New Russian laws already prove to be beneficial, however, they also demonstrate the need to improve tools of de-offshorization of Russian economy. The results of the research can be used in teaching and research activity devoted to analyzing the legal instruments that would minimize the influence of offshores on economic processes, international cooperation on tax issues and Russia's participation therein. 

DOI: 10.7256/2454-065X.2018.3.25737

Abstract: The object of the research is the development of the institution of legal administration in Russia. The subject of the research is the relations arising between the government and taxpayers in the 18th - early 20th centuries. In his research Yablokov examines the development of taxation in Russia and thus various approaches to tax administration, and principals of preferred tax collection. The author also describes the period when the centralized taxation control system was created and offers a description of stages of the development of tax inspection. The author also touches upon some aspects of how tax inspectors' functions and competences developed, in particular, their education and training. In his research Yablokov has used methods of logical, comparative and retrospective analysis as well as the systems approach to studying economic phenomena and processes which has allowed to describe the system of tax administration in Russia from various aspects. The novelty of the research is caused by the fact that the author offers a classification of the principals of tax administration described by Russian economists of those times and describes modern specifics of their contents; the author also touches upon evaluation of the fiscal authorities, in particular, their structure and productivity, in the Russian Empire in general and at departments that administered tax payments in particular.

DOI: 10.7256/2454-065X.2018.3.25944

Abstract: The subject of the research is the provisions of France's tax legislation, law-enforcement and judicial practice in tax dispute resolution as well as Russian and foreign researches on the matter. In her research Spiridonova pays special attention to defining the key features of the tax dispute resolution in France and discovering whether it is possible to apply the experience of the foreign states to improving Russia's tax regulation. The French laws distinguish between two kinds of tax disputes, tax imposing disputes on the tax base and amount of tax at the stage of taxpayer identification, and tax collection disputes that, in their turn, can be divided in two categories, contention of the legal ground for enforced collection of taxes, and contention of the responsibility to pay tax. The methodological basis of the research includes general research method, comparative historical method, comparative law methods, analysis and synthesis. The research is of interest to comparative law researchers and enriches financial law with new empirical data necessary to improve the legal regulation of the aforesaid sphere. In-depth competence of judges, differentiation between jurisdiction and authorities such disputes are submitted to, specific rules and regulations of dispute resolution in France, all this raises the question about whether the experience of France can be beneficially used in Russia.