DOI: 10.7256/2454-065X.2023.6.69373

EDN: IIKRSO

Abstract: The control of the tax authorities over the correctness of the application of tax benefits and preferences aimed at supporting and stimulating various types of economic activity has a goal to put a barrier to possible abuses and fraud. In the process of implementing tax policy, attention should be paid to the analysis of the practice of applying and administering tax preferences established by tax legislation. The relevance of the research topic is determined by the need to determine the forms and methods of tax control for corporate income tax, within which the legality of the application of tax preferences is checked. The subject of the study is the tax control of the application of income tax preferences at the present stage of socio-economic development, as well as the transformation of forms and methods of tax control in the context of digitalization of the economy. The methodological basis of the study is the methodology of the system paradigm, the logical-epistemological method of cognition, the unity of structural and functional analysis of the problem. The methodological basis of the research is the ascent from the abstract to the concrete, the relationship between the general and the special, the dialectical and hypothetical research method, scientific abstraction and forecasting, analysis and synthesis, induction and deduction. As a result of the study, the methodology for conducting an on-site tax audit on income tax was determined, within the framework of which tax control measures are carried out to prevent abuse of preferences for this tax. The most popular trend of tax control is also identified - the digitalization of the work of tax authorities, which can lead to an increase in the number of tax revenues. In addition, in order to increase the effectiveness of tax control over the application of corporate income tax preferences, this article presents proposals regarding the rational and optimal management of income tax preferences, among which, for example, it is proposed to study the possibility of replacing some preferences with direct subsidies, which are subject to the budget control procedure, for budgetary transparency.

DOI: 10.7256/2454-065X.2023.6.69607

EDN: QBQRBM

Abstract: A search for criteria of economically justified and fair taxation has been going on for a long time within studies in philosophy of law, constitutional law and tax law. Often such studies are one-sided and incomplete. The criteria developed by researchers, as well as research-based definition of “economic justification for taxation,” are unsatisfactory and unsuitable for practical use. Without understanding economic justification for taxation, it is impossible to give answers to many practical questions, in particular: is a tax economically justified or not? The purpose of this article is to formulate a new universal, practically applicable definition of “economic justification for taxation,” reflecting modern Russian and foreign ideas about fiscal social contract and constitutional principles of taxation. To achieve this goal, the author resorts to a comparative analysis of two incompatible principles of fair taxation: the equivalence (benefit) principle, arising from “individualistic” Anglo-Saxon theory, and the ability-to-pay principle that is based on continental European “welfare-state” doctrine. The author uses equivalence (benefit) principle to develop a so-called “beneficiary” theory of economic justification for taxation. The beneficiary theory is for the first time set out in this article. The beneficiary theory offers a new understanding of economic justification for taxation which is unconventional for Russian tax law and establishes a clearer – compared to previously known – criterion of economically justified taxation. This criterion makes it possible to identify economically unjustified taxes that do not comply with provisions of tax legislation and Russian Federation Constitution, and therefore can be applied when challenging: 1) validity of legislation establishing economically unjustified taxes; 2) constitutionality of tax legislation. The author, using the beneficiary theory he developed, assesses economic justification for bachelor tax and vehicle tax paid by owner of a vehicle not in use.

DOI: 10.7256/2454-065X.2023.6.69325

EDN: CPJMKO

Abstract: The article is devoted to the analysis of the Federal Tax Service and its territorial divisions as objects of public control in the Russian Federation. The paper substantiates the role and place of the institution of public control in the system of legal guarantees for the implementation and protection of the constitutional principles of democracy and the participation of Russian citizens in the management of state affairs. The Federal Tax Service and its territorial divisions occupy a special place in the system of objects of public control in the Russian Federation. However, the organization and implementation of public control measures in relation to the above-mentioned objects are associated with numerous problems caused by: the lack of consolidation of this institution of civil society in the Constitution of Russia, as well as legislation regulating the activities of tax authorities; weak powers of subjects of public control, insufficient use of modern information and communication technologies; lack of development of special forms, methods and types of public control measures in relation to the above-mentioned objects; weak use of Soviet and foreign experience of civil society control over the government apparatus.  A number of scientific research methods are used in the work, in particular: comparative legal; historical legal; statistical; sociological; formal logical; method of analyzing specific practical situations. The authors have developed and substantiated a system of measures to resolve problems related to the organization and implementation of public control in relation to the Federal Tax Service of Russia and its territorial divisions by: incorporating the institute of public control into the Basic Law of the country, as well as legislation regulating the organization and activities of tax authorities; developing specific features of the implementation of this institution of civil society in relation to to the activities, acts and decisions of tax authorities in the scientific literature and subordinate normative legal acts on public control using positive Soviet and foreign experience in the functioning of civil society institutions; development and implementation of comprehensive Federal programs for the development of organizational, methodological and technological base of subjects of public control with simultaneous expansion of their powers.

DOI: 10.7256/2454-065X.2023.6.69281

EDN: BRMZTS

Abstract: The purpose of this paper is to establish the main channels of fiscal policy impact on economic growth and to identify problems or missing aspects in the analysis. The paper summarizes the impact of fiscal policy on economic growth in the long-run and short-run on the basis of extensive (82 sources) literature analysis. The paper analyzes the results of theoretical and empirical studies. The paper pays attention to the comparison of empirical results for poor and rich countries, as the optimal fiscal policy may differ significantly from country to country. On the theoretical side, the paper mainly focuses on endogenous growth models, but also touches on overlapping generations and Solow models. Special attention is paid to the estimation of fiscal multipliers. Through a broad view, the paper touches upon the main instruments of fiscal policy and their impact on economic growth both in the short run and in the long run. The author's contribution is in overview of a wide body of literature on fiscal policy, which helps to identify the main problems in analyzing the impact of fiscal policy. Fiscal policy can have short- and long-term effects on economic growth through changing the incentives of economic agents, through reducing transaction costs between them, and through influencing expectations. However, the main body of empirical literature examines the impact of fiscal policy on economic growth in developed countries. This poses a challenge for fiscal policy in developing countries, as recommendations derived from the experience of developed countries are often suboptimal for developing countries. The article also points out the significant problems associated with empirical analysis of the performance of fiscal policy even in developed countries.

DOI: 10.7256/2454-065X.2023.6.69359

EDN: BSDNOW

Abstract: This article is devoted to the analysis of modern problems and prospects of interaction of subjects of public control with tax authorities in the Russian Federation. The paper substantiates the importance of such interaction both in order to develop the institution of public control and in terms of optimizing the work of tax authorities in Russia. The author classifies the forms of interaction of subjects of public control with tax authorities in the Russian Federation, highlighting their interaction: a) as a subject and object of public control; b) as a body of state control (supervision) and a subject of public control, sending final documents prepared based on the results of public control measures against third parties; c) as a subject of public control and a public authority called upon to respond in connection with the provision of information on a tax offense identified during the implementation of public control. A number of scientific research methods are used in the work, in particular: formal-logical; historical-legal; comparative-legal; statistical; sociological; method of analyzing specific legal situations. The article not only analyzes modern problems related to the organization and implementation of interaction between subjects of public control and tax authorities in the country, but also develops and justifies a system of measures aimed at solving these problems in order to provide new areas of interaction and cooperation of the above-mentioned structures. The object of this study, therefore, consists of public relations related to the organization and implementation of the activities of subjects of public control in the Russian Federation, the subject of the study is represented, on the one hand, by legal norms regulating the mechanism of interaction between subjects of public control and tax authorities in Russia, materials of judicial practice, and on the other hand, scientific legal doctrinal sources in the field of public control.

DOI: 10.7256/2454-065X.2023.6.69581

EDN: BSMRMW

Abstract: This article is devoted to the analysis of public tax control in the Russian Federation. The paper substantiates the role and place of the institute of public control as the most important legal guarantee for the implementation and protection of not only constitutional principles (first of all, the principles of democracy and participation of Russian citizens in the management of state affairs), but also the entire system of human and civil rights and freedoms, as well as the rights and legitimate interests of public associations and other non-governmental non-profit organizations. The authors analyze various points of view in domestic and foreign educational and scientific literature on the concept, content and limits of public tax control in Russia. The article formalizes and substantiates the authors' definition of the concept of "public tax control".  The article uses a number of scientific research methods: formal-logical; comparative-legal; historical-legal; statistical; sociological; financial analysis; method of analyzing specific legal situations. The organization and implementation of public tax control in the Russian Federation are associated with numerous problems: the lack of consolidation of the institution of public tax control in the country's Constitution and current legislation; insufficient elaboration in the Russian scientific legal doctrine of the concept, content, limits of public tax control, a list of specific forms, methods and types of its activities; lack of subjects of public control (including subjects of public tax control) real powers; insufficient level of development of financial, property, organizational and legal base of subjects of public control; lack of specialized subjects of public tax control; weak use of foreign positive experience in organizing and implementing tax control of civil society institutions; lack of consolidation in the Criminal Code of the Russian Federation and the Administrative Code of the Russian Federation of measures of increased legal responsibility for countering legitimate activities of representatives of subjects of public tax control. The article develops and substantiates a system of measures to resolve these problems.

DOI: 10.7256/2454-065X.2023.6.69622

EDN: BTUPCR

Abstract: This article is devoted to the analysis of modern problems and prospects for the development of public councils under the Federal Tax Service of Russia (hereinafter also referred to as the Federal Tax Service) and its territorial divisions. The paper substantiates the place and role of the institute of public control in the system of legal guarantees for the implementation and protection of both constitutional principles (in particular, democracy and participation of citizens of the Russian Federation) and the entire system of human and civil rights and freedoms. The most important objects of public control in Russia are the activities, acts and decisions of public authorities, including the Federal Tax Service and its territorial divisions. The authors analyze the role and importance of public councils under the Federal Tax Service and its territorial divisions in the system of subjects of public control. The article uses a number of scientific research methods: formal-logical; comparative-legal; historical-legal; statistical; sociological; financial analysis; method of analyzing specific legal situations. The organization and activities of public councils under the Federal Tax Service and its territorial divisions are associated with numerous problems, including: the lack of formalization of public control in the Constitution of Russia; the failure to consolidate the institution of public control in the Tax Code of the Russian Federation; the "non-public" mechanism for the formation of these types of subjects of public control; weak powers of these subjects; not the development of special forms, methods and types of measures of public control over the activities, acts and decisions of tax authorities in the domestic scientific legal doctrine; the weak organizational and property base of the above-mentioned subjects of public control and their insufficient use of modern information and communication technologies in their work. The work has developed and justified a system of measures to resolve these problems.