DOI: 10.7256/2454-065X.2018.9.26617

Abstract: The subject of this research is the BEPS project of OECD aimed at prevention of taxpayer actions aimed at base erosion and profit shifting. The author of the article examines the factors that today enable the evasion of tax payment, describes the development of the rules that would prevent such evasion, analyzes the reasons of why the BEPS project was created and studies the nature of the BEPS project. Special emphasis is made on positive and negative consequences of the project. The methodological basis of the research includes such formal logical method as analysis and synthesis. In addition, the author has used the historical research method and systems approach. The main conclusion of the research is that despite the importance and potential to reduce the base erosion and profit shifting, the BEPS project of OECD creates a great number of serious issues. Solutions still need to be found, and if these problems are ignored, this project may make a significant harm to both taxpayers and individual states. 

DOI: 10.7256/2454-065X.2018.9.26940

Abstract: The subject of the research is the taxation principles fixed in the legal legislation of the Eurasian Economic Union states. The aim of the research is to give recommendations on how to improve the legislative recognition of the taxation principles in the Tax Code of the Russian Federation based on the comparative anlaysis of the experience of the Eurasian Economic Union states. In this article Chudinovskykh presents conversion tables that allow to classify taxation principles. Special attention is paid to Armenia's legislation because it differs from other countries of the Eurasian Economic Union to the greatest extend. The author has applied general research methods such as analysis and synthesis and special research methods of law such as formal law and comparative law. The information base of the research includes legislative acts and ratings of the Doing Business Taxation Bank. Based on the results of the research, the author describes three approaches to the legal enforcement of taxation principles: descriptive (the Russian Federation and the Republic of Belarus), formal definite approach (in the Republic of Kazakhstan and the Kyrgyz Republic), and extensive that enforces both legal and economic principles (in the Republic of Armenia). The scientific novelty of the research is caused by the fact that the author gives recommendations on how to enforce and apply the principles of legitimacy, necessity, universality, equality, certainty, justice, presumption of taxpayer good faith, unity, publicity, responsibility, and efficiency in the law of the Russian Federation. 

DOI: 10.7256/2454-065X.2018.9.26052

Abstract: Russia's fiscal policy is now facing the need to create a stable fiscal environment that would allow to invent in high quality state services as well as construction of the infrastructure incuding the economic growth. To achieve the aforesaid task, the authors offer to continue the improvement of tax administration and tax administration efficiency. The exchange of experience between tax authorities of different countries is growing especially important and so is the join development of the theoretical and practical grounds of supervisory activity. International organisations play an active role as organisators and active actors of the process of tax administration modernisation. This research is devoted to the analysis of informative-diagnostic instruments that are used by international institutions to evaluate efficiency of tax administration. In the course of their research the authors has used such research methods as analysis, synthesis, comparison, analysis of the experience and activity results, abstract logical method and systems approach. The informative-diagnostic instruments of tax admnistration can be classified into two groups, the data base and efficiency evaluation methods. The authors also provide a brief description of the most important analytical instruments, define their advantages and drawbacks. The authors offer a list of requirements and characteristics the current system of tax service evaluation should correspond to. These characteristics are used as the criteria for further development of efficiency evaluation of tax authorities in the Russian Federation. 

DOI: 10.7256/2454-065X.2018.9.27455

Abstract: The subject of the research is the efficiency of on-site inspections and the main areas of improvement at this stage. The authors examine factors that influence the efficiency of tax inspections and guarantee the accurate performance of the taxation control system. The authors define the most important indicator of inspection efficiency. This is the productivity of a tax inspection that depends on the quality of the methods applied by tax inspectors during inspections. The authors emphasize the need to create an efficient system of taxpayer selection, perform in-depth pre-inspection analysis and implement improved software products that allow to make the most of limited resources of tax inspection and to significantly increase the volume of tax revenues into the budgets of all levels. The analysis of on-site inspection efficiency was based on general research methods (observation, logical analysis, economic analysis, complexity, analogy) and special research methods (comparison and generalisation, selection and grouping). The authors' contribution to the topic is their recommendations on how to improve efficiency of on-site tax inspections based on the analysis of their results, in particular, the amount of additional tax charges based on the result of on-site inspections in the consolidated budget of the Russian Federation including that at the regional level. The authors analyze the productivity of on-site tax inspections, changes in their number, debt in tax revenues for the Russian Federation treasury and constituent budget including tax payable added as a result of on-site tax inspection at the regional level (the case study of the Republic of Dagestan). 

DOI: 10.7256/2454-065X.2018.9.26846

Abstract: The subject of this research is the peculiar features of taxation of agricultural goods producer in the EEU states. By defining these features, it will be possible to unify national tax systems. These areas of research are very important today taking into account the international integration and growing volumes of cross-border trade.  The author of the article views the taxation sphere from three aspects, indirect taxation of agricultural products, use of special taxation regimes by agro-industrial enterprises and fiscal benefits granted granted for the implementation of the basic taxation regime in the EAEC states. The methodology of the research is based on general research methods (analysis and synthesis) and special research methods (analysis of statistical series, table and graphic methods of information presentation). As a result of the research, the author discovers that the current EAEC agricultural system lacks a single approach to taxation of agricultural enterprises. Both direct and indirect taxation as part of general and special tax regimes vary a lot from one country to another. The author emphasizes the need to unify taxation rules in order to create comfortable conditions for cross-border trade. The novelty of the research is caused by the fact that the author describes development trends of the national agricultural tax systems based on the comparative description carried out.