DOI: 10.7256/2454-065X.2018.7.27584

Abstract: The subject of the research is the tax consulting that is supposed to ensure the proper functioning of companies under today's conditions of financial instability. The object of the research is the financial relations arising between the state, taxpayers and tax consultants in the process of management decision making at all stages of taxation. The author of the article examines theoretical and methodological approaches to describing the role of tax consulting in financial and economic relations. Baburyan proves the need to define responsibility of a tax consultant by giving a definition to the transaction value the tax consulting is given for. The author analyzes the indicators of the efficiency of tax consulting as well as areas of its improvement including evaluation of the influence of judicial practice on the profitability value of a company. In his research Baburyan has used general research methods such as analysis, synthesis, deduction, comparison, generalisation, classification, analogy, and calculation methods. The scientific novelty of the research is caused by the fact that the author describes the main theoretical approaches to tax consulting, principles of tax consulting, and proves the need in the legal regulation of this activity. He also makes a statement that as an economic institution, tax consulting can be divided into two branches, inclusive and extractive. The researcher also proves the prevailing role of tax consulting in business processes and introduces an efficiency of economic entity's tax optimization indicator to evaluate transaction expenses for tax consulting incurred by a company. The author also offers to evaluate the influence of taxation on the company value as a new area of tax consulting and tax audit.   

DOI: 10.7256/2454-065X.2018.7.27629

Abstract: The subject of the research is the VAt tax base created in the process of rendering electronic services by foreign companies in the Russian Federation. The article is devoted to the development of the approach to evaluating the tax base of foreign suppliers of electronic services in the territory of the Russian Federation. Using the data provided by the Federal Tax Service and Central Bank, the authors calculate the bounds of the VAT tax base potential for transborder supplies of electronic services. They also evaluate the degree to which the applicable Russian legislation is observed as well as the correpsondence between the applicable Russian legislation and fundamental principles of VAT, in particular, the principle of neutrality in relation to international service trade. The methodology of the research is based on general logical adn empirical research methods that allow to calculate a potential VAT tax base for digital services rendered by foreign companies in the territory of the Russian Federation and to compare it to a declared one. The authors demonstrate that a potential VAT tax base for eletronic services significantly outstrips a declared one. Moreover, they conclude that exemption from VAT tax in accordance with Subclause 26 of Clause 2 of Article 149 contradicts to the VAT neutrality principle for transborder supplies. Recommendations made on the basis of the research results can be used by tax authorities and tax policy agencies to improve the quality of tax administration and harmonize the rules of taxation of transborder digital services. 

DOI: 10.7256/2454-065X.2018.7.26955

Abstract: In his research Mirpochoev proves the important role of  small business for the market-based economy as well as the socio-economic significance in developed countries. The subject of the research is the issues that may arise in the process of small business taxation in the Republic of Tajikistan. The object of the research is the special taxation regime, i.e. simplied taxation system. The aim of the research is to define challenges of the simplified taxation mechanism and demonstrate areas to be improved. The Mirpochoev emphasizes that tax incentives for small business development is one of the priorities of the economic policy of the state. Based on the analysis of a number of statistical indicators, the author demonstrates the economic potential of the Sughd Region and emphasizes the importance of the small business development in this sphere through comparing statistical indicators for the republic in general. Mirpochoev examines the amount of tax collections for special taxation regimes in the Sughd Region and analyzes what causes the growth of tax revenues in terms of special taxation regimes. Based on the analysis of analytical data, the author demonstrates particular drawbacks of the simplified taxation system which rsults in the reduction of the number of small companies that use the simplified taxation system and slowdown in the growth rate of the product output and the employment rate. Considering the problems discovered and Russia's experience in the small business taxation, the author offers particular measures to improve the taxation system mechanism. The author's special contribution to the research of the topic is his recommendations that are supposed to improve the simplified taxation system in the Republic of Tajikistan, in particular, to reduce the simplified tax base and lower the tax burden of small business entities.

DOI: 10.7256/2454-065X.2018.7.27578

Abstract: The subject of the research is the legal regulation of the process of requalification of taxpayer income and transactions by tax authorities ni order to prevent tax avoidance in Russia and Brazil. Comparing legal provisions in the aforesaid countries and opinions of researchers on the matter, the author points out similarities and differences of approaches that can be used to requalify a so-called 'generating factor' that influences tax liability. Rakov pays attention at possible grounds for requalification and the main legal consequences thereof. By comparing provisions of the Russian and Brazilian laws and summarising the opinions of Russian and Brazilian scientists on the matter, the author describes the main approaches to defining the grounds for tax requalification and points out the legal consequences thereof. The process of improving the legislation on taxes and fees in the Russian Federation in connection with the incorporation of the standards laid down in the OECD Beaches Plan requires a study of the experience of the states from the number of G20 and BRICS partners (Brazil and Russia). According to the results of the study, the author concludes that it is true for Russia and Brazil that only after a proper establishment of a generating fact (fato gerador) can re-qualification be made followed by additional accrual of the relevant taxes; secondly, the national tax code of the Republic of Brazil and the Tax Code of the Russian Federation provide the tax authorities with independent powers to retrain income and operations. At the same time, in Brazil, unlike in Russia, the tax authorities have more extensive powers for tax retraining.

DOI: 10.7256/2454-065X.2018.7.27616

Abstract: In Latin America at the end of the last century, there was a reduction in the role of income taxes, which led to a distortion of the structure of tax revenues in favor of indirect taxes and an increase in social inequality. Since 2007, reforms have been carried out in a number of countries in the region to return to the progressive taxation of citizens' incomes, thanks to which they managed to increase the share of income taxes in the budget and reverse the upward trend of growing inequality. The author of the article discusses the measures taken in the framework of these reforms, evaluates their results and analyzes the lessons that can be learned from the successful experience of transformations. In her research the author has applied such methods as analysis, synthesis, induction, deduction, also methods of grouping, comparison and tabular presentation of data. It has been established that the positive result of the reforms was expressed in the absolute growth of incomes to the budget of the individual income tax and in the reduction of inequality in the region. The reform was particularly successful in Uruguay: according to its results in the structure of tax revenues, the total share of taxes on goods and services decreased from 70 to 50 percent, the share of income taxes increased from 10 to 35 percent and the Gini coefficient decreased by 2 points.