DOI: 10.7256/2454-065X.2020.4.33130

Abstract: This article is dedicated to the question of taxation and tax management of a number of operation in digital environment, namely related to the use of cryptocurrency. Special attention is paid to blockchain technologies as a promising tool for improvement of tax management and automation of business processes. The relevance of this work on the one hand is substantiated by the increasing trade volume on the digital markets hand, while on the other – weak foundation, insufficient technical capabilities of tax management of such operations and univerdsally accepted approaches. The results of research can be used by the Ministry of Finances and Government of the Russian federation in development of strategies for improvement of tax policy. The author determines the global trends of recognition/non-recognition of cryptocurrency as a specific type of property, assets of payment method. A brief overview of foreign approaches towards tax regulation of cryptocurrency is presented. The author systematizes the Russian legislative framework on taxation of digital currency, describes the evolution of national approaches to fiscal regulation in this area. A formulation of modern interpretation of cryptocurrency as the object of taxation by different types of taxes (corporate tax, value-added tax, corporate property tax, personal property tax) is provided. The author determines the possibilities for development of tax management with the use of blockchain technologies, as well as forecasts main consequences of such transformations for businesses and the state.

DOI: 10.7256/2454-065X.2020.4.33280

Abstract: This article analyzes the possibility of application of the data information-pricing agencies within the framework of implementation of the method of comparable market prices. The author also examines the questions of making adjustment in case if the data of information-pricing agencies are not fully comparable. The object of this research is the court decisions on the questions of transfer pricing, in the context of which was conducted the analysis of application of the data of information-pricing agencies for the purpose of employment of the method of comparable profitability. Special attention is paid to the methodology of adjustments of comparable data within the framework of court decisions, as well as possibility for potential utilization of these methodologies in tax planning. The main conclusion is defined by the possibility of application of the data of information-pricing agencies for the purposes of transfer pricing in a wide range of cases, as well as recognition of the All-Union State Standard by generally accepted standards in various industries. It is determined that methodology used by fiscal authorities for calculating the market prices interval for the purposes of transfer pricing significantly differs depending on the methodology established by quotes. According to the opinion of fiscal authorities and courts, most important aspect within the framework of analyzed decisions, is the usage of data averaging by information-pricing agency, which substantially affects further calculation technique for price intervals.

DOI: 10.7256/2454-065X.2020.4.33289

Abstract: The subject of this research is the established in arbitration courts of the Russian Federation practice of implementation of provision of Multilateral Convention on Mutual Administrative Assistance in Tax Matters and provisions of the agreements on the avoidance of dual taxation, related to cooperation of fiscal authorities in the form of exchanging tax information. In particular, the author examines the questions of the period of validity of the provisions of international acts; forms information transfer; compliance with the requirements on legalization and apostiling of transferred documents; rights of taxpayers to appeal against the request on them to foreign jurisdiction; correlation between the provisions of international acts on the exchange of tax information and provisions of legislation on personal data protection. A conclusion is formulated that since the exchange of tax information is primarily regulated by the international acts, there is no need in adoption of normative act on the national level that would contain additional regulation, except a separate act for regulating the system of supplementary guarantees of private entities, involved into the exchange of tax information. Summarization of the formulated by courts legal positions on the level of the Supreme Court of the Russian Federation is relevant.

DOI: 10.7256/2454-065X.2020.4.33165

Abstract: Different forms of income taxation often become the subject of criticism among taxpayers in the Russian Federation and abroad. From this perspective, the tax for potential income from rental set by Taxation Code of the Russian Federation, paid within the framework of patents system of taxation, is not an exception: in 2019, a Russian taxpayer Sergey Aleksandrovich Glukhov disputed its constitutionality with reference to incompliance to the principles of equality and economic feasibility of taxation. This article provides a comparative-legal analysis of provisions of the Constitutional Court of the Russian Federation and the Supreme Court of the Unites States dedicated to constitutional principles of taxation: fairness, equality, economic feasibility, adequacy, etc. The author offers an original systemic interpretation of the Russian principle of economic feasibility of taxation and other legal principles, considering their interpretation by the Constitutional Court of the Russian Federation and practice of implementation of the constitutional principles of taxation in the United States. Based in this interpretation, the article gives an alternative assessment to taxation of potential income from rentals, paid within the framework of patent system of taxation in Russia. The conclusion is formulated that due to the principle of separation of powers, the questions of fair and economically feasible allocation of tax burden comprise an exclusive prerogative of legislators.

DOI: 10.7256/2454-065X.2020.4.33224

Abstract: This article examines the legal structure of fees as the means of ensuring execution of obligations on taxes. Analysis is conducted on the fees applies in the countries of former Soviet Union. The author reviews the construct of fees as the means of ensuring execution of obligation on paying governmental charges. Legislative norms of the Russian and foreign legislation that limit imposition of fees are compared. The scientific novelty consists in comparative analysis of the norms of foreign legislation on the example of Russia’s neighboring countries, which is substantiated by not only historical ties, but also same period of transition from planned to market economy. The author examines the legislations of foreign countries with regards to fees as the means of ensuring execution of obligations on taxes, dues and insurance payments, which is an effective method of budget revenue and encourages economic entities to cover back-ode taxes faster. Taking into account fluctuations of market conjecture, as well as other factors that negatively affect the national economy, Russian legislator should foresee other grounds, in addition to the existing, to suspend imposition of fees.

DOI: 10.7256/2454-065X.2020.4.33228

Abstract: The subject of this research is the transfer-pricing rules applied in various countries, their peculiarities and flaws from the standpoint of approach to taxation of transnational corporations overall; as well as practical issues of implementation of transfer-pricing rules for transnational corporations and fiscal authorities, namely the problems of avoidance of taxation by the representatives of transnational corporations and ambiguity of the applied approaches towards regulation. The author examines differences in the rules applied by various jurisdictions, as well as law enforcement problems emerging thereof. Relevance of the topic is substantiated by high significance of transfer-pricing rules for taxation of transnational corporations, as well as the need for ensuring universality in international taxation. The main conclusions lie in determination of substantial ambiguity in the transfer-pricing riles, associated with the lack of information on comparable transaction in the available information systems, as well as assessment of rules with regards to each individual situation. The mechanism employed by the Organization for Economic Cooperation, aimed ate elimination of flaws in transfer-pricing rules, such as consensual procedure, are expensive and often ineffective for transnational corporations. Therefore, elimination of dual taxation is achieved only in some situations. Differences of legislation on transfer pricing in various jurisdictions can also lead to dual taxation of transnational corporations. Moreover, the “arm’s length” principle do not allow reflecting synergetic effects that emerge in the context of activity of transnational corporation, and thus, definition of taxation base within the framework of acting transfer-pricing rules is incomplete.