DOI: 10.7256/2454-065X.2019.4.29666

Abstract: The subject of the research is the development of taxable bases as part of dealings concluded with subsidiary economic entities of trans-national companies about intangible assets. The aim of the research is to develop recommendations on how to manage the development of taxable bases in intangible assets dealings concluded by trans-national companies in order to prevent international profit shifting and base erosion as well as to solve an important economic task of preservation of Russia's taxable base under the conditions of international tax competition. Within the framework of the research, Ardashev has applied the method of observation over practical implementation of rules that regulate taxable base development. He has also compared particular aspects of national rules with their foreign compatibles and has used other general-logic methods. Ardashev has also carried out empirical research of data collected from public sources. The novelty of the research is caused by the fact that the author raises the problem of regulating taxable base development in the structures of trans-national companies. He offers recommendations on how to choose formal and essential approaches to such regulation. This has been done based on the example of intangible assets dealings because these are the most difficult dealings when it comes to pricing based on the arm's length principle. The researcher also describes grounds for the distribution of the legislative pricing practice and creation of 'safe harbors' to non-intangible assets dealings concluded by trans-national companies. 

DOI: 10.7256/2454-065X.2019.4.29577

Abstract: Fuel and energy industry is a major budget revenue generating sector of national economy, therefore fiscal regulations associated with this activity play an crucial role in the socio-economic development of our country. The subject of the research is the evolution of the taxation system in the sphere of hydrocarbon fuel extraction in the Russian Federation. The aim of the research is to prove the need to impose special tax that would be based on revenues from gas and oil extraction. The author of the article analyzes grounds for imposition of an alternative way of resource rent extraction and prospects for further distributon of additional tax for all gas and oil industry. The research was carried out using general research methods such as analysis and generalisation of scientific research data, standards, specifications and guidelines, historical analysis and systems approach. The scientific novelty of the research is caused by the fact that the author systematizes and analyzes all legislative attempts that have been made before imposition of tax to extraction of hydrocarbon fuel based on the financial analysis of extraction-associated revenues taking into account summarized expert evaluations regarding new taxation regime and prospects for implementing it. As a result of the research the author discovers that prerequisites and attempts to impose special tax based on revenue from extraction of hydrocarbon fuel have been there throughout the last two decades. According to the author of the article, complete shift of the Russian Federation from tax imposed on gross figures to profit-based tax would be inadvisable. In order to encourage gas and oil extraction, it is better to keep to the current taxation system that offers extraction tax and gradually impose additional income tax on certain mineral resource sites. 

DOI: 10.7256/2454-065X.2019.4.29805

Abstract: The article is devoted to the current state of value-added tax law in relation to deals with foreign companies. In the first part of the article the authors provide a brief description of applicable Russian cross-border tax laws taking into account differences in taxation of such operations based on contracts with EAEU and third countries' residents. The authors focus on how to determine the place of provision of works (services), prove the need in complete refusal from determination of the place of provision of services in the performer's country as well as offer an alternative thereto. The following parts of he article are devoted to the most recent changes in the Russian tax law. The second part of the article contains a full review and summary of disputes around the law that came in force on January 1, 2019 and set forth a new procedure for calculation and payment of VAT when electronic services are provided based on contracts with non-residents. The authors conclude that the aforesaid procedure may be applied in the territory of EAEU, provide examples and list expectations regarding future development of the legislation including criteria and list of such services and works. The third part of the article describes the results of analysis of new laws regulating expert of services issued in April of 2019 and came to force on July 1, 2019. At the end of the article the authors emphasize the positive influence of the aforesaid law on the financial condition and processes of taxpayers. At the same time, they outline the problem that arise at the level of tax administration of such services and offer two solutions of this problem. 

DOI: 10.7256/2454-065X.2019.4.29794

Abstract: Tax incentives require constant monitoring of their effectiveness. Investment tax incentives are a fiscal instrument widely used by Russian regions to encourage capital contributions. Having analyzed regional methods used to assess economic effectiveness of tax incentives, Popova has defined essential features of applicable effectiveness coefficients. Economic effectiveness coefficients are usually replaced with trend data and have a weak connection with the mechanism of tax incentives. This makes it difficult to evaluate the contribution of tax incentives to encouragement of investment process. The aim of this research is to develop approaches and methods that would allow to assess economic effectiveness of investment tax incentives but would be free of drawbacks that current methods have. The research methodology was based on formal logic methods (induction, deduction, analysis, synthesis and comparison), statistical methods, economic analysis methods and the elasticity concept. The scientific novelty of the research is caused by the fact that economic effectiveness coefficients offered by the author reflect specific features of tax incentives as an instrument of state encouragement, i.e. the instrument that allows to provide financial resources for additional investments. Depending on the mechanism of how tax incentives function, the author defines the basis for calculating the investment growth (return on investment) as a result of granted tax incentives. 

DOI: 10.7256/2454-065X.2019.4.29582

Abstract: The subject of the research is the issues that arise in the process of payment for teacher training on the account of a budgetary institution. The authors of the research examine provisions of the Tax Code of the Russian Federation and Labor Code of the Russian Federation as well as other acts and laws, official positions and researches on the matter. They focus on the analysis of judicial and arbitration practice regarding taxation of physical entities. In the course of the research the authors have applied general research methods (analysis and synthesis, desription and generalisation). The methodological basis of the research includes systems analysis of laws and regulations, labor law and judicial practice. The scientific novelty of the research is caused by the fact that the authors prove the need to make amendments to the tax law taking into account the overall concept of income taxation, in particular, tax release of full or partial compensation for teacher training at Russian and foreign educational institutions. The authors also make a conclusion that these sums must be released from income tax and offer a new version of Clause 21 of Article 217 of the Tax Code of the Russian Federation. 

DOI: 10.7256/2454-065X.2019.4.29843

Abstract: The subject of the research is the process of regulation of special tax regime 'professional tax'. The aim of this research is to study issues that relate to self-employment tax and self-employed specialists as well as to develop recommendations on how to improve tax control over self-employed workers. Dubenskaya focuses on special criteria for self-employed individuals in Russia and abroad as well as a new federal law No. 422 and tax control over self-employment, their activity and payment of tax to Russia's budget. In the course of her research Dubenskaya has applied such methods as observation over implementation of a new federal law No. 422 and professinal tax as well as comparison and analysis. She has also carried out empirical research of data collected from public sources. The novelty of the research is caused by the fact that the author describes new professional (self-employment) tax and brings forth issues that may arise in the process of tax control over self-employment. The researcher gives recommendations on how to encourage individuals that render services to third parties for personal or other needs and receive benefit from their activity to register their 'self-employment' status.