DOI: 10.7256/2454-065X.2020.6.33807

Abstract: The subject of this research is the taxation of permanent representations of foreign organizations. The object of this research is permanent representations of foreign organizations. The author explores such aspects of the topic as prevention of tax base erosion, modernization of international tax relations, impact of international tax agreements upon the taxation legislation of the Russian Federation with regards to corporate income tax and transfer of expenditure by head organization to the permanent representation. Analysis is conducted on the problematic of Russian taxation of the permanent representations of foreign organizations, with consideration of the accepted international tax standards. The article examines the promptness and factors of implementation of new tax measures aimed at countering tax evasion. The scientific novelty is substantiated by the usage of permanent representations by Russian and foreign companies, remained problematic of their taxation in the Russian tax jurisdiction, flaws in the current tax norms, as well as the impact of international tax agreements upon Russian tax normative document. The main conclusions contain recommendations on modernization of the existing in Russia tax rules in the context of determination of the tax base and application of the “principle of gravity”, increase of accuracy in determination of the actual results of activity of the permanent representations for improving efficiency and achieving balanced level of taxation of the permanent representations, which also function within the framework of a single technological process.

DOI: 10.7256/2454-065X.2020.6.33715

Abstract: In the article, the author examines the problems of taxation of income of foreign digital companies faced by the tax administrations of the countries of the world, including the Russian Federation. The subject of the study is modern models of income taxation of foreign digital companies operating in Russia and the world.The purpose of the article is to develop new approaches to the tax administration of the income tax of foreign digital companies in the Russian Federation, both for the long term and to ensure the fiscal interests of the country in the near future. Within the framework of the article, the author examines the modern concept of a permanent representative office of a foreign company, and also highlights the reasons why this concept is not applicable to organizations engaged in e-commerce. The author also gives an assessment of the feasibility of introducing a digital tax in Russia. В  The scientific novelty of the work is expressed in the concept of the formation of a permanent representative office of a foreign digital company developed by the Author, as well as in proposals for its introduction into the tax system of the Russian Federation. In addition, the author gives recommendations on the introduction of a digital tax in Russia, develops the main elements of the proposed tax, such as: the object of taxation, the tax base, the tax rate, the tax period and tax benefits for this tax. Also, in order to assess the feasibility of introducing a digital tax by the Author in the conditions of limited open analytical data on cross-border e-commerce in Russia, an assessment of the economic effect for the country from the introduction of this tax is given.

DOI: 10.7256/2454-065X.2020.6.34031

Abstract: Currently, the United States has three judicial instances that are authorizes to contest the fact of bringing to responsibility for violation of tax legislation: Tax Court, Court of Claim, and district courts. The United States Tax Court is the most demanded authority among taxpayers that adjudicates over 95% of all tax disputes, which is substantiated by the fact that it is the only instance where a taxpayer can apply prior to paying taxes, penalties and fines. This article using the general scientific and special legal methods examines the previously uncovered in Russian legal literature peculiarities of adjudication of tax disputes by the United States Tax Court. Including the questions of formation of precedents in tax cases. As a result of the conducted research the author formulates the following conclusions: 1) a mandatory conditions of jurisdiction of the Tax Court is the notification on uncollected tax; if it is absent, the tax payer cannot appeal to the Tax Court; 2) only a small number of cases is considered by the Tax Court substantively, namely due to the fact that the parties listen to the verbal opinion of the judge, based on which formulate the settlement offer and submit for approval of the judge; 3) the opinion and decisions of the Tax Court should be differentiated, only certain categories of opinions are of precedent nature; 4) since the decisions of the Tax Court are subject to appeal to the thirteen Courts of Appeal, potentially there occurs a problem related to controversial case law on the same issues; 5) cases with an insignificant sum in dispute qualify under simplified procedure, which contributes to procedural efficiency; however, the opinion formed based on the results of such consideration would not be of precedential value.

DOI: 10.7256/2454-065X.2020.6.33198

Abstract: The subject of this research is legislation, official interpretation, case law, and doctrinal sources on taxation of cryptocurrency mining in the Russian Federation with regards to personal income tax. The author verifies the hypothesis on the absence of economic basis for collection of personal income tax for cryptocurrency mining, thus there is a need for fundamentally new model of legal regulation for taxation of this activity. Special attention is given to assessment of tax consequences of mining based on the content of official interpretation of the Ministry of Finance of the Russian Federation, as well as with consideration of the developed in the doctrine basic approaches towards determination of the legal nature of cryptocurrency as property and property rights (other financial instruments. The author’s significant contribution consists in substantiation of the conclusion that the current system of legal regulation has no economic basis for collection of personal income tax for cryptocurrency mining; at the same time, future taxation of mining can be based on the patent tax system of taxation. It is reasoned that in order to ensure the implementation of the indicated special tax regime, it is necessary to attribute mining to entrepreneurial activity, as well as modify legal definition of the latter, which is formulated in Article 2 of the Civil Code of the Russian Federation. The author determines the legal prerequisites for taking cryptocurrency mining activity out of shadow and its lawful exercise in the Russian Federation.

DOI: 10.7256/2454-065X.2020.6.33147

Abstract: This article examines the peculiarities of taxation of vehicles, as well as the fiscal role of transport tax in the budget revenue of the constituent entities of the Russian Federation. Analysis is conducted on the overall dynamics of tax proceeds on transport tax into the budget system of the Russian Federation. Assessment is given to tax collection, as well as to the changes in structure of transport tax taxpayers on the federal level for the period from 2016 to 2019. Particular attention is turned to the role of tax rates and deductions on transport tax in formation of regional budget revenues. The author also analyzes tax proceeds, tax structure and tax base on transport tax on the regional level for the period from 2016 to 2019 (on the example of the Republic of Dagestan). Recommendations are made on the improvement of transport tax on the federal and regional level with regards to establishment of detailed differentiation of tax rates, application of reducing and increasing coefficients, as well as measures for improving the quality of tax administration of transport tax. The author also proposed measures aimed at full implementation of the principles of justice and proportionality of taxation in the context of calculation and collection of transport tax. The main results consists in the proposed recommendations on improvement of mechanism for calculation and collection of transport tax and enhancement of its current role in formation of regional budget revenues.