DOI: 10.7256/2454-065X.2023.3.35637

EDN: WZVBAM

Abstract: The method of transaction value with imported goods is the main method for declaring the customs value. This method defines the customs value as the transaction value increased by the amount of additional payments provided for in Article 40 of the EAEU Customs Code. However, in practice, there are a number of controversial cases regarding the inclusion of royalties.The goal is to identify the main problems of accounting for royalties in the structure of customs value, as well as to suggest ways to solve the problems. The following tasks were highlighted in the work: 1)analyze the legislative framework of the EAEU concerning the procedure for accounting for royalties in the customs value; 2) analyze the judicial practice concerning the application of the method for the value of the transaction with imported goods (method 1) and accounting for royalties when using this method; 3) analyze scientific articles concerning the accounting of royalties in the customs value; 4) based on the collected information, identify the main problems of accounting for royalties in the customs value.5) propose ways to solve the problem of accounting for royalties in the formation of customs value. The object of the study is the generated customs value when applying the method for the value of the transaction with imported goods. The subject of the study is royalties in the structure of customs value. The main results of the study are the identification of problems in accounting for royalties in the customs value, as well as the identification of areas for improving the tax accounting of royalties to reduce the tax risks of taxpayers and the state in cross-border trade. In the course of the study, it was proposed to stimulate the development of a unified register of intellectual property objects, to stimulate interaction between the Federal Customs Service of Russia and Rospatent in order to create a "declarant dossier". It was proposed to amend legislative acts regarding the clarification of the amount of royalties when forming the customs value, as well as the interpretation of such a key factor as "the sale must be carried out for export to the territory of the EAEU."

DOI: 10.7256/2454-065X.2023.3.40712

EDN: ZAWJGI

Abstract: The use of private digital assets based on distributed ledger technology and cryptography methods is increasing every year. The opportunities provided by crypto assets due to their special characteristics can be used when issuing digital assets controlled by the state. The subject of this article is the study of digital currencies of central banks (CBDC), the digital ruble, consideration of their differences from cryptocurrencies and the opportunities provided by them to strengthen tax control in the field of compliance with tax legislation by subjects of economic relations. The research was carried out using universal (analysis, generalization) and special legal methods of cognition (comparative legal, historical legal). The novelty of the study consists in updating approaches to identifying the essence of digital currencies of central banks, including the digital ruble and the possibility of their influence on compliance with tax legislation. As a result of the study, the author concluded that the need to introduce digital currencies of central banks is now under active study by the central banks of a large number of states. The advantages for users of these assets will be speed, availability of assets even in regions that are difficult to access for banking services and security from the state. For regulators, the introduction of these assets will reduce interest in cryptocurrencies, transactions with which are often made for illegal purposes, as well as give additional incentives in the fight against tax evasion.

DOI: 10.7256/2454-065X.2023.3.41043

EDN: DVWXWA

Abstract: The subject of this study is the mechanism of excise taxation and its regulatory potential in the context of curbing the consumption of harmful products. The research focuses on excise taxation of products harmful to health, identification of ways to balance rates on alcohol-containing and alcoholic products, as well as assessment of the feasibility of taxation of soft drinks with excessive sugar content (innovations in the field of Russian taxation). The relevance of the research topic is determined by the need to identify ways to fully realize the regulatory potential of excise taxation in the direction of reducing the consumption of products harmful to health. The purpose of the work is to substantiate recommendations aimed at revealing the regulatory potential of excise taxes in terms of curbing the use of harmful beverages in the context of the implementation of the national development goals of the Russian Federation. The paper identifies the prerequisites for improving excise rates, argues for the inadmissibility of increasing the availability of strong alcoholic beverages as a result of an unbalanced pricing policy. Based on the analysis of scientific works of foreign and Russian authors, a study was conducted on the impact of excise taxation of beverages with excessive sugar content on the strengthening of socio-economic inequality of persons with different income levels, changes in their behavior, in terms of the use of harmful beverages. The expediency of constant monitoring of excise taxation of beverages with excessive sugar content is shown, the conclusion is argued that the main purpose of this taxation should not be to increase budget revenues, but the formation of correct eating habits. Recommendations of a regulatory, legislative and organizational nature are proposed, aimed at the fullest realization of the potential of excise taxation, in terms of curbing the use of harmful beverages. The necessity of developing software solutions integrating the mechanisms of implementing a set of measures to reduce the morbidity of the population, the formation of proper eating habits, including through the improvement of excise taxation in modern conditions of the Russian Federation, is substantiated.

DOI: 10.7256/2454-065X.2023.3.43417

EDN: HEPRHI

Abstract: The active development and distribution of cryptocurrencies around the world raises a natural question about the need to determine the procedure for legal regulation of taxation of transactions with cryptocurrencies. In this article, on the basis of the comparative legal method, the author examines the experience of legal regulation of cryptocurrencies and the procedure for their taxation in foreign countries. As part of the study, the experience of the United States of America, Singapore, New Zealand, Iran in terms of the legal regulation of cryptocurrencies and the procedure for their taxation is analyzed. It has been established that each of the above-mentioned states adheres to its own special approach in terms of regulation and taxation of cryptocurrencies. As a result of the study, three main models of legal regulation and taxation of cryptocurrencies in foreign jurisdictions were identified: the first approach is based on the recognition of cryptocurrencies as a type of convertible virtual currency that can be used as a means of payment. At the same time, in this approach, for tax purposes, cryptocurrencies are considered as property; under the second approach, cryptocurrencies are not recognized as legal tender. In the second approach, cryptocurrencies are treated as property for tax purposes; the third approach is based on a complete ban on the use of cryptocurrencies in the state, taxation of transactions with cryptocurrencies is not established.

DOI: 10.7256/2454-065X.2023.3.40703

EDN: RHLPTM

Abstract: The article evaluates the compliance of the EAEU member states with the provisions of the Agreement on the principles of conducting tax policy in the field of excises on tobacco products in the member states of the Eurasian Economic Union (hereinafter referred to as the EAEU), and also assesses the potential indicative excise rate for filter cigarettes in the EAEU for 2029. The subject of the study is the excise rates for filter cigarettes in the EAEU member states. The purpose of the study is to assess the prospects for the EAEU member states to achieve the level of the indicative rate established by the Agreement on the Principles of Conducting Tax Policy in the Field of Excises on Tobacco Products in the EAEU for 2024 and to develop proposals for the level of the indicative rate for the future period and a general model for its formation. The methodology of the work is based on the general logical and empirical methods of research, which, in the face of limited data, make it possible to calculate the potential excise rate for filter cigarettes in the EAEU member states for 2029. It is shown that the current model of establishing an indicative excise rate for filter cigarettes based on the euro needs to be changed due to the significant volatility of the national currencies of the EAEU member states. Factors that can influence the desire of countries to continue the policy of systematic increase in excise rates on filter cigarettes are also highlighted. The recommendations obtained as a result of the study can be used by the competent authorities of the EAEU member states when setting the indicative excise rate for filter cigarettes for future periods.