Taxes and Taxation - rubric TAX SYSTEMS OF THE FOREIGN STATES

Abstract: The article contains a review of the modern international practice of realization of tax control. Within this topic the author studied the most known and effective tools of tax control including: the methods of preliminary tax regulation through the Institute of Tax Agreement, tax conception making and implementation, cooperation between the government authorities as well as between private bodies in the sphere of information exchange. The results of this complex study of foreign forms and methods of tax control can be used for improvement of the system of tax control in the Russian Federation.

Keywords: tax, levy, control, conception, regulation, agreement, cooperation, information, exchange, administration.

Abstract: The author studied foreign experience of cooperation between the law-enforcement agencies and fiscal services as a way to struggle with tax violations and crime.

Keywords: tax, Federal Tax Service, Ministry of Finances, Ministry of Internal Affairs, cooperation, information, violations of law, crime, Federal Bureau of Investigation.

Abstract: Taxation of education activities mainly evolves around the idea of education being a social benefit influencing the competitive ability and economic security not only of a country but also of a society in general. Preferential tax treatment of education institutions and participants of the educational process in the USA is an additional way of the governmental support which is aimed at economically active part of population in the first place. Taxation benefits vary in different components of the USA educational system. In the sphere of general education taxation plays an important role because it is the main source of finances supporting the system of free general education in every state.

Keywords: taxation, education, USA, deduction, benefit, scholarship, grant, discount, state.

Keywords: nalog, Kazakhstan, NDS, dokhod, NDS, nedra, politika, administrirovanie, imushchestvo

Abstract: The article summarizes the results of assessment and prognosis of the taxable capacity in the Republic of Uzbekistan. The authors also described how the factors of exterior instability influence the taxable capacity of the region.

Keywords: tax, Uzbekistan, potential, region, crisis, administration.

Abstract: Basic terminology of taxation and tax law is rather complicated and has certain problems which has a negative impact on development of scientific views in this sphere, on the quality of tax legislation and on the process of teaching taxation. The author underlined the necessity to form the system of general terms which would be similar for all taxation and tax legislation sectors. In particular, it is necessary to define exactly what ‘tax system’, ‘taxation system’ and ‘system of taxes and levies’ mean.

Keywords: tax, terminology, interpretation, system, term, levy, obligation, law, legal relations.

Abstract: Both Russian and foreign scientists are still quite uncertain about the tax terminology. There is an on-going discussion around the terms ‘tax system’, ‘system of taxation’ and ‘system of taxes and levies’ which shows the variety of methodological approaches to these questions. The article considers the results of the scientific discussion of tax terminology and suggests that the theory of law has much potential for forming the unified system of terms. The author assumes that Russian financial science borrowed the term ‘tax system’ from the German financial terminology. According to the author, such a variety of interpretations is due to the problem of reflection of their economic, organizational and legal meaning and delimitation of tax relations from administrative, criminal and civil law relations.

Keywords: tax, levy, system, term, science, Code, law, concept, discussion, theory.

Abstract: The article contains the main provisions of existing differences of accounting and tax registration at a modern enterprise. The authors described the stages of formation of the system of tax registration and the tendency of tax registration and accounting to become independent spheres. The authors also discussed possible consequences of regulation of the national registration systems and recommended the main principals of its improvement. The authors suggested concrete measures and actions towards realization of the provisions described in the article, in particular, concerning registration of the main assets and expenses of an enterprise.

Keywords: tax, accounting, report, income, expenses, profit, enterprise, Codex, law, calculation.

Abstract: It is generally accepted that investments into manufacturing are very beneficial for economic growth and national wealth. As a result, state institutions often compete with one another for foreign investments. Tax incentives are one of the ways to hold such a competition by a state institution. At the same time, state institutions offering tax privileges to investors want to maximize potential benefits of these concessions for their investors. This task is solved by applying provisions of tax agreements on tax economizing credit.

Keywords: tax, right, privileges, investments, credit, dividends, percent, royalties, reservations, fictions

Abstract: The article presents an analysis of the system of tax deductions and tax credits in the foreign states. The fundamental difference of the foreign practice of tax credits for physical persons is their direct application to the tax rate (amount of tax paid based on someone’s income) which allows, in some cases, reduction of tax liabilities down to negative, i.e. allows a taxpayer to receive non-taxable income from the government. The author underlines that there is a need in improvement of the Russian legislation on taxes and levies, especially the part of tax legislation regulating tax exemptions and other preferences for taxpayers.

Keywords: tax, exemption, tax credit, tax deduction, tax rate, income, preference, base, legislation, calculation

Abstract: The article is devoted to studying of the key provisions of legislation on taxation of profits in Russia and in the foreign states. The author analyzes the key differences of various systems of collecting such tax. The author then offers possible ways to improve existing legislation on taxes in the Russian Federation based on the experience of foreign states.

Keywords: tax, income, profit, budget, rate, loss, period, object, base.

Abstract: The article considers the issues of using the term ‘foreign controlled company’ in national tax legislation of various countries. This term stands for a company controlled by a resident. Existing regulatory restrictions are imposed not only for the purpose of taxation of those companies’ incomes but also for prevention from accumulation of profits in offshore zones.

Keywords: tax, rules, control, profit, offshore, capital, USA, Great Britain, Kazakhstan, Russia.

Abstract: The author analyzes peculiarities of organization of tax space in Portugal from the point of view of tax principles developed by the Portugal tax doctrine. She successively views the ways of interaction between the national tax system and tax subsystems of autonomous regions and autarchies.

Keywords: tax, Portugal, autarchy, Madeira, law, autonomy, region, principle, budget, benefits.

DOI: 10.7256/2454-065X.2017.9.24299

Abstract: The object of the research is taxation of immovable property in the OECD countries and in the Russian Federation. The subject of the research is the approaches to implementation of basic elements of taxation of immovable property and measures on improvement of the order of their collection. In her research Loginova examines principles for defining the main elements of immovable property taxes applicable in the OECD countries as well as analyses their correspondence to theoretical concepts of this kind of taxation. Special attention is paid to the directions of reformation of immovable property taxation in foreign countries and in the Russian Federation. In the course of her research and interpretation of the material the author has used general research methods (analysis, synthesis, analogy, supervision, description and generalization) as well as specific research methods (statistical series analysis, statistical methods, methods of comparison, grouping and table method of representation of the data). Based on the analysis of conceptual approaches to taxation of immovable property the author has described principles of definition of taxable objects and principles of establishing tax base, tax rates and benefit tax regimes. It has been stated that the main principles of implementation of taxes on immovable property in the OECD countries correspond to the basic traits of classical conceptions of taxation of immovable property. The author has also defined methods of establishing basic elements of taxation of immovable property realized in practice in foreign countries (objects of taxation, order of implementation of decreased/increased tax rates considering the amount of taxable value and the kind of immovable property, tax base, benefit regimes, reforms in the OECD countries). The author has determined that reformation of taxation of immovable property in the Russian Federation is in line with the tendencies of developed countries. She has also identified factors hindering fair and even distribution of the tax burden in the taxation of immovable property and increase of corresponding revenues of the budget.

Keywords: reformation of taxation, tax benefits, tax rate, object of taxation, value assessed, cadastral value, principles of taxation, taxation on immovable property, property taxes, tax base

DOI: 10.7256/2454-065X.2019.1.28721

Abstract: The subject of the research is the cadastral valuation of the lands, buildings and constructions in the Republic of Armenia. The cadastral valuation is what lies at the bottom of the real estate taxation system. Reliable and accurate information about the cost of a real estate unit or piece as well as tax correlations as a result of the cadastral valuation is the basis of faithful relations and mutual trust between property owners or users. Implementation of amendments and multiple differenation of factors and coefficients during the cadastral valuation make the actual price of rateable property and is an essential part of state property relations policy. The main research methods used by the author in this research include mathematical modelling in economics and comparison method that help to discover differences and similarities of the aforesaid phenomena and subjects. The main conclusion of this research is that it is necessary to select pricing factors and to calculate the degree of their influence using software application. Compared to the individual approach, this approach of course creates more risk of errors because it is more difficult to consider pricing factors with the minimal influence, therefore it is important to have a good base of reliable data purchased or placed on the open market.

Keywords: tax system, state registration of law, taxation, State Cadastre, property rights, mass valuation, territory-assessment zone, base value, cadastral valuation, Real estate

DOI: 10.7256/2454-065X.2013.6.2439

DOI: 10.7256/2454-065X.2013.5.2333

DOI: 10.7256/2454-065X.2013.7.4843

DOI: 10.7256/2454-065X.2013.6.8924

DOI: 10.7256/2454-065X.2018.4.26211

Abstract: The article is devoted to the analysis of the legal regulation of a new tax for Saudi Arabia - value-added tax that was introduced in the Kingdom of Saudi Arabia on January 1, 2018. Even though indirect taxation is widely used in the modern world, it had never been common for Middle Eastern Countries as a result of particular features of the fair taxation principle in these countries. The author of the article analyzes economic and historical prerequisites for introducing VAT in Saudi Arabia and studies the main elements of tax. In the course of analyzing the legal grounds for introducing VAT in the Kingdom of Saudi Arabia, the author has used formal law, historical law, and comparative law methods. The scientific novelty of the research is caused by the object research, i.e. Saudi Arabia, as one of the first states of the Cooperation Council for the Arab States of the Gulf that implements the principles of the Single Agreement for Value-Added Tax issued by The Cooperation Council for the Arab States of the Gulf. The author's contribution to the topic is the conclusion that Saudi Arabia does not only take into account the experience of the foreign states in regulation of tax relations but also to preserve Islamic taxation traditions including the fair taxation principle which was reflected in the description of the main elements of VAT.

Keywords: VAT refund, GAZT, principle of justice, Muslim taxes, VAT, Saudi Arabia, Value Added Tax Law, GCC, indirect taxation, Zakat

Abstract: This article is devoted to the systems of taxation of small business entities which are used in foreign practice. The author of the article describes the progressive elements of tax regulation and support of small business in industrial countries’ economies with the view of applying them to Russian economy. Special attention is paid at describing special regimes of taxation as well as tax methods of stimulating innovation activities of small business entities. Based on the study, analysis and summary of foreign experience in taxation of small business entities, the author of the article gives scientific and practical recommendations on improvement of the tax regulation system and support of small businesses in Russia.

Keywords: tax, economy, regime, business, privilege, rate, innovation, support, stimulation, perspectives.

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.

Keywords: Internal Revenue Service, Tax Court jurisdiction, tax dispute, tax crime, tax offense, US district court, US Court of Federal Claims, US Tax Court, due process, US Constitution

DOI: 10.7256/2454-065X.2018.7.26955

Abstract: In his research Mirpochoev proves the important role of small business for the market-based economy as well as the socio-economic significance in developed countries. The subject of the research is the issues that may arise in the process of small business taxation in the Republic of Tajikistan. The object of the research is the special taxation regime, i.e. simplied taxation system. The aim of the research is to define challenges of the simplified taxation mechanism and demonstrate areas to be improved. The Mirpochoev emphasizes that tax incentives for small business development is one of the priorities of the economic policy of the state. Based on the analysis of a number of statistical indicators, the author demonstrates the economic potential of the Sughd Region and emphasizes the importance of the small business development in this sphere through comparing statistical indicators for the republic in general. Mirpochoev examines the amount of tax collections for special taxation regimes in the Sughd Region and analyzes what causes the growth of tax revenues in terms of special taxation regimes. Based on the analysis of analytical data, the author demonstrates particular drawbacks of the simplified taxation system which rsults in the reduction of the number of small companies that use the simplified taxation system and slowdown in the growth rate of the product output and the employment rate. Considering the problems discovered and Russia's experience in the small business taxation, the author offers particular measures to improve the taxation system mechanism. The author's special contribution to the research of the topic is his recommendations that are supposed to improve the simplified taxation system in the Republic of Tajikistan, in particular, to reduce the simplified tax base and lower the tax burden of small business entities.

Keywords: income, retail turnover, patent system of taxation, taxation, Sughd region, threshold income, special taxation regimes, simplified tax system, small business, VAT

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.

Keywords: testing the tax’s constitutionality, legislative discretion, patent system of taxation, income taxation, excessive tax burden, economic basis for taxation, equality of tax burdens, judicial lawmaking, separation of powers principle, US tax law

DOI: 10.7256/2454-065X.2018.8.27675

Abstract: This article is devoted to the delimitation of authority between the center and constituents by concluding special tax treaties in Canada. In his article Chernov analyzes authority of the center and constituents as a result of tax treaties, tax treates and their structure, and whether it is possible to use such treaties in Russia. In addition, the author provides the results of his analysis of the laws that regulate the procedure, terms and conditions of Canadian tax treaties. The author also touches upon the history of how tax treaties were first created in Canada. Within the framework of this research, the author has used general research method, analytical, deductive, inductive and comparative methods. The rationale of the research is caused by the fact that Canadian idirect taxation is an understudied topic for Russian scientists and practical lawyers while the Canadian system of taxation is believed to be one of the best in the world. All of the aforesaid proves the fact that Canadian experience can be useful for Russia.

Keywords: subjects of the federation, federation, taxes, tax agreements, law, state, Canada, indirect taxes, economy, regulation

DOI: 10.7256/2454-065X.2018.7.27578

Abstract: The subject of the research is the legal regulation of the process of requalification of taxpayer income and transactions by tax authorities ni order to prevent tax avoidance in Russia and Brazil. Comparing legal provisions in the aforesaid countries and opinions of researchers on the matter, the author points out similarities and differences of approaches that can be used to requalify a so-called 'generating factor' that influences tax liability. Rakov pays attention at possible grounds for requalification and the main legal consequences thereof. By comparing provisions of the Russian and Brazilian laws and summarising the opinions of Russian and Brazilian scientists on the matter, the author describes the main approaches to defining the grounds for tax requalification and points out the legal consequences thereof. The process of improving the legislation on taxes and fees in the Russian Federation in connection with the incorporation of the standards laid down in the OECD Beaches Plan requires a study of the experience of the states from the number of G20 and BRICS partners (Brazil and Russia). According to the results of the study, the author concludes that it is true for Russia and Brazil that only after a proper establishment of a generating fact (fato gerador) can re-qualification be made followed by additional accrual of the relevant taxes; secondly, the national tax code of the Republic of Brazil and the Tax Code of the Russian Federation provide the tax authorities with independent powers to retrain income and operations. At the same time, in Brazil, unlike in Russia, the tax authorities have more extensive powers for tax retraining.

Keywords: Russian tax law, business purpose test, unreasonable tax benefit, substance test, tax avoidance, tax evasion, invalidity of transactions, initial qualification, requalification, Brazil tax law

Abstract: Modernization of Russian economy requires modernization o tax administration. The authors of the article give their own defi nition of the term ‘tax administration’, describes modernization of different forms of tax administration (taxes, tax system, tax planning, control functions of tax services and provision of tax security, tax policy).

Keywords: taxes and taxation, system, modernization, potentials, administration, politics, control, taxpayer, planning, prediction.

DOI: 10.7256/2454-065X.2021.3.35831

Abstract: One of the perpetual problems within the Russian and U.S. tax law is the establishment of criteria for taxability of income, under what conditions the income of a taxpayer should be taxable. The fact the legislation nor the rulings of supreme courts contain a clear answer to this question, leads to the emergence of legal uncertainty on the tax consequences of receiving illegal income. The goal of this research lies in examination of problem of taxation of illegal income, including the questions of bringing to tax and criminal liability for tax evasion on illegal income, as well as in substantiation of a new solution to this problem. For achieving this goal, the author analyzes the Russian and U. S. case law on taxation of criminal and other illegal income. Although such practice is not always consistent, the merit of the court includes the development of classical theory of the object of income taxation. Namely, the Supreme Court of the United States formulated the well-known concept of taxable income and the rule on “right of claim”. The author believes that the grounds for distinguishing between taxable and non-taxable income is the criterion of economic benefit. The strict application of such criterion for the assessment of tax consequences from receiving illegal income led the author to a conclusion that contradicts the interpretations of the Russian and U. S. courts: only the economic benefit from the free use of the property, rather than the overall value of such property, should be recognized as the object of taxation should be recognized. The concept proposed by the author can be used in the practice of tax and judicial authorities for ensuring subjective rights and legitimate interests of taxpayers.

Keywords: illegal entrepreneurial activity, responsibility for noncriminal tax offenses, personal income tax, corporate income tax, object of income taxation, taxation of criminal income, taxation of illegal income, practice of Russian courts, US tax law, US Supreme Court practice

DOI: 10.7256/2454-065X.2018.8.27794

Abstract: The authors of the article raise the question about the interrelation between socio-economic indicators of the country development and the development level of the country international tax policy instruments. The first part of the research is devoted to the theoretical analysis of the concept of international tax policy and analysis of the definitions that it has today. The authors offer their own definition of international tax policy providing that it has two antagonistic areas, prevention of tax avoidance and economic activity incentives. The authors also systematize instruments and mechanisms that different countries use to develop their international tax policy. The second part of the research is devoted to the practical study of the interaction between socio-economic features of the country and the development level of international tax policy instruments. For this purpose the authors describe the roles of the analyzed countries on the world capital market and build a scoring correlation model that allows to evaluate the relationship between analyzed socio-economic indicators and indicators of international tax policy in these countries. Despite the fact that international tax policy is formed by very similar instruments in nearly all countries of the world, the results of this research demonstrate that the contents of international tax policy varies from one country to another and mainly depend on particular socio-economic factors.

Keywords: BEPS, multinational companies, correlation analysis, socio-economic factors, tax incentives, anti-avoidance provisions, international tax policy, tax system, tax competition, economy

DOI: 10.7256/2454-065X.2018.11.27972

Abstract: This article is devoted to the analysis of the regulation of different kinds of indirect taxes in Canada and their comparison to similar Russian taxes. Chernov focuses on the legal regulations and other sources that regulate the relations between the state and indirect taxpayers in Canada as well as implementation of similar indirect taxes in Russia. Moreover, the author provides an analysis of the regulation of similar indirect taxes in the EU countries and describes the positions of international organisations in relation to particular kinds of indirect taxes. Within the framework of this research, the author has used general research, analytical, deductive, inductive and comparative methods. The rationale of this research is caused by the fact that regulation of indirect taxation in Canada is understudied by Russian scientists and practical lawyers. At the same time, Canadian taxation system is recognized as the best one in the world every year. The combination of aforesaid circumstances prove that Canadian experience is important and can be used in Russia.

Keywords: legal regulations, comparative analysis, state, regulation, indirect tax, tax, Canada, taxpayer, European Union, EU countries

Abstract: The current Russian tax legislation is exposed to often and signifi cant changes which often has a negative impact on a taxpayer. Consequently, one of the spheres which needs a special attention of a government in the framework of establishment and implementation of effective tax regulation is ensuring a constitutional opportunity of protection of rights and legal interests of a taxpayer. The author of the article analyzes the experience of Switzerland as the most famous and effective state in regulation of public fi nances. This experience can help Russia to develop its legislation in the sphere of protection of taxpayers’ rights. Consequently, it can be very necessary for Russian legal science and practice to study the experience of Switzerland in the sphere of protection of taxpayers’ rights. The author of the article pays special attention at one of the forms of math statistical analysis of texts as well as quantative method of analysis and related method of the content analysis. This method allows the author to defi ne the most considerable features of protection of taxpayers’ rights in Switzerland as a unifi ed and inseparable system of relations between a citizen and state institution.

Keywords: taxpayer, Switzerland, canton of Geneva, protection of rights, quantative method of research, foreign experience, tax authority, procedure peculiarity, tax secret, criminal responsibility, taxation, reform.

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.

Keywords: tax preferences, foreign tax legislation, tax legislation, arrears, levy, tax, penalties, tax violation, tax payment deadline, suspension of charges

DOI: 10.7256/2454-065X.2019.12.31757

Abstract: This article is dedicated to the questions of legal regulation of taxation of e-commerce in India under the conditions of digitalization and increase of a number of transactions conducted over the Internet. The goal of this research is to determine the key directions for modernization of the Indian tax legislation in the area of e-commerce. The subject of this research is the normative legal acts passed in India within the framework of large-scale fiscal reform, which regulate tax relations in the sphere of e-commerce. Based on the analysis and generalization of scientific, normative and empirical materials, usage of normative-logical and comparative methods, the author determines the specific traits and key vectors of legal regulation of e-commerce taxation in India, as well as approaches towards formation of tax policy in this sphere. Prerequisites are determined, which justify the need for cooperation between India and Russia with regards to regulation of e-commerce taxation. Conclusions are made on the possibility of application of India’s experience for modernization of tax legislation of Russia in terms of implementation of the national program “Digital Economy of the Russian Federation”.

Keywords: electronic commerce operator, equalisation levy, tax policy, digital economy, taxation of e-commerce, Electronic commerce, digital product, online information, goods&services tax, India

DOI: 10.7256/2454-065X.2017.2.21527

Abstract: In his research Rakov examines problems of requalifying taxpayer's profits and operations in order to prevent tax avoidance in BRICS countries based on the example of Brazil and russia. The author of the article carries out a comparative analysis of taxation rules and standards in the aforesaid countries, defines general principals of legal regulation in the sphere of tax avoidance prevention and outlines different approaches to legal regulation of particular issues related to tax regulation. In his article Rakov analyzes doctrinal approaches of Russian and foreign academists to the topic and describes the main legal views that have been formed in the legal practice regarding the matter. When anlyzing the problems arising in the process of requalifying taxpayer's profits and operations for the purpose of tax avoidance prevention in BRICS countries, the author has used comparative law, technical method as well as the method of legal forecast. The author outlines the problem of uncertain borders of discretionary powers of tax authorites aimed at changing the legal qualification of taxpayer's profits and operations for the purpose of preventing tax avoidance. Based on constitutional and tax provisions and laws, the author have formed the principles of preventing tax avoidance. Based on the results of the comparative analysis of Russian and Brazil laws, the author has also established the main vectors of developing the legal regulation in the sphere of taxes and cooperation between two countries as parts of BRICS.

Keywords: avoidance, Brazil, Russian Federation, tax planning, tax system, principles of taxation, constitutional court, discretionary powers, requalification, taxation

DOI: 10.7256/2454-065X.2017.7.23753

Abstract: The article is devoted to the analysis of tax penalty as a responsiblity for committed tax offences. As a result of his analysis, the author has provided his evaluation of tax penalty as a means that is supposed to prevent taxpayers from committing a tax offence. The author also gives recommendations on how to reform the tax penalty system by including new forms of penalties. The subject of the research is the penalties that are imposed for tax offences in Russia, USA, Netherlands and France. The author has analyzed statistical data regarding activities undertaken by the Federal Tax Service of the Russian Federation and offers his own recommendations on how to improve the efficiency of that department. The methodological basis of the research involves the dialectical research method applied to the analysis of the social reality. To collect, process, summarize, analyze and interpret economic data the author has also used general and specific research methods such as induction, deduction, comparative statistical analysis and document analysis. As a result of his research the author concludes that the current tax penalty system is not efficient enough. Such inefficiency is caused not only by the absense of a concrete purpose of penalties but also the inability to actually influence taxpayers' behavior. According to the author, it is possible to make the penalty system more efficient if penalties start to influence the motives of enterpreneurial activity and make illegal business disadvantageous.

Keywords: types of penalties, reformation of tax responsibility, tax responsibility in the USA, tax responsibility in France, efficiency of penalty, experience of the foreign states, penalty system, penalty aim, tax penalty, tax responsibility

DOI: 10.7256/2454-065X.2022.2.37727

Abstract: The article examines and structures the foreign experience of taxation and state regulation of informally employed individuals. The object of the study is the practice of state regulation of the activities of the self-employed in a number of foreign countries. The subject of the study is tax and special legislation regulating the activities of self-employed citizens in Asia, Europe, North and South America, etc. The uncertainty of the legal status of the self-employed as a new category of taxpayers is revealed in scientific and specialized literature, the general features of the definition of the concept of "self-employed" in Russian and foreign practice are indicated. The specifics of taxation of self-employed persons in a number of foreign countries are considered, as well as the tools used for additional regulation of the activities of this category of taxpayers, such as licensing and certification, civil liability insurance, etc. Special attention is paid by the author to structuring the studied foreign experience and highlighting common country features, such as the procedures for registering the self-employed, the absence of a limit on the maximum possible income, the need for certification and licensing, participation in the social insurance and liability insurance system, the presence or absence of preferential taxation, additional support programs, etc. The novelty of the research consists in a broad review and systematization of the experience of foreign states in the areas of state regulation identified by the author: non-interference; general rules of taxation and additional regulation; special taxation. The author's approach to identifying the main scenarios of state regulation of self-employment may be of practical interest for the development of domestic practice.

Keywords: foreign experience, taxes on the self-employed, regulation of self-employment, informally employed, self-employment tax, social insurance, support for self-employment, registration of the self-employed, taxation of the self-employed, Self - employed

DOI: 10.7256/2454-065X.2019.2.21883

Abstract: The object of this research is the deoffshorization of Russia's economy. The subject of the research is the taxation of legal entities' and physical entities' assets outside the jurisdiction of the Russian Federation. In the first part of the article Aleshin gives an insight into the amounts of monetary funds transferred outside the jurisdiction of the Russian Federation. The author tells the results of voluntary capital amnesty and provides data for the fiscal period of notification of participation in foreign companies under control. The author of the article also emphasizes the importance of the BEPS Project in Russia and underlines the importance of country-by-country tax information about major taxpayers and physical entities that are tax residents of the Russian Federation. The main conclusions of the research is the proof of the practical importance of the BEPS Project in Russia. The researcher also emphasizes the need in country-by-country cooperation of tax services for the purpose of taxation of physical entities as well as country-by-country taxation records. In particular, country-by-country cooperation would allow to better analyze schemes of profit erosion, to outline new potential threats and improve understanding and planning of future tax revenues.

Keywords: CFC notification, corporate tax, deoffshorization of the economy, CFC, country-by-country tax information, BEPS project, OECD, tax authorities, Federal Tax Service of Russia, taxpayer

DOI: 10.7256/2454-065X.2018.7.27616

Abstract: In Latin America at the end of the last century, there was a reduction in the role of income taxes, which led to a distortion of the structure of tax revenues in favor of indirect taxes and an increase in social inequality. Since 2007, reforms have been carried out in a number of countries in the region to return to the progressive taxation of citizens' incomes, thanks to which they managed to increase the share of income taxes in the budget and reverse the upward trend of growing inequality. The author of the article discusses the measures taken in the framework of these reforms, evaluates their results and analyzes the lessons that can be learned from the successful experience of transformations. In her research the author has applied such methods as analysis, synthesis, induction, deduction, also methods of grouping, comparison and tabular presentation of data. It has been established that the positive result of the reforms was expressed in the absolute growth of incomes to the budget of the individual income tax and in the reduction of inequality in the region. The reform was particularly successful in Uruguay: according to its results in the structure of tax revenues, the total share of taxes on goods and services decreased from 70 to 50 percent, the share of income taxes increased from 10 to 35 percent and the Gini coefficient decreased by 2 points.

Keywords: Washington Consensus, worldwide experience, Latin America, tax reform, social inequality, progressive taxation, personal income taxation, income taxes, direct taxes, tax revenues structure

DOI: 10.7256/2454-065X.2021.5.36750

Abstract: The subject of this research is the rules of corporate income taxation foreign countries existing in foreign countries, the experience of implementation of which is valuable for further development of the Russian legislation. The current state of tax systems is viewed from the perspective of implementation of the baisc tax functions: fiscal and regulatory. The importance of corporate profit taxation in formation of the income base of the budgets of the budgetary system of the Russian Federation justifies special attention to the existing mechanisms for distinguishing tax revenues between budgets of bot different levels and same level. In the context of state regulation of the economy, analysis is conducted on the tax incentive instruments and preferential tax conditions intended for stimulating innovative activity of the companies. The scientific novelty lies in summarizing the experience of foreign countries in corporate income taxation, determining the leading practices, and formulating recommendations for their implementation in Russia. The conducted research reveals the trends in reforming tax legislation of the developed countries aimed at stimulation of entrepreneurial activity. Sustained reduction in corporate income tax rates, shift away from progressive scale, and implementation of new tax incentives contribute to lowering of fiscal burden on businesses and create favorable conditions for the economic development. The author develops recommendations for the improvement of corporate profit taxation in the Russian Federation: 1) For increasing the validity of division of tax revenues between regional budgets, it is suggested to change the procedure for calculating the tax payable by separate banks units. In calculation of the share of taxable profit for each bank unit, it is recommended to take into account labor costs, amount of loans issued and deposits raised. 2) The comparative analysis of the Russian and foreign experience of tax incentives demonstrated the shortage of instruments intended for commercialization of innovations in the Russian Federation, which substantiates the need for implementation of preferential taxation of income from use of the objects of intellectual property.

Keywords: innovations, tax incentives, tax revenue, fiscal function of taxation, corporate profit taxation, foreign tax systems, state tax regulation, tax rates, separate divisions of banks, tax benefits

DOI: 10.7256/2454-065X.2017.1.21157

Abstract: The subject of the research is a combination of theoretical - methodological and organisation - practical grounds of functioning of tax systems in particular countries under the conditions of international tax competition and increasing level of tax literacy. In order to define the best directions for developing a better tax literacy and tax payment traditions in society it is necessary to outline areas of concern related to the aforesaid phenomenon and analyze the reasons of a low level of tax literacy and tax payment culture in a country. Global experience of state administration proves the need to develop a common definition and interpretation of factors that influence the low level of tax literacy in the country. It is also necessary to develop single scientifically based approaches to the development of tax payment culture towards improving the fiscal competitive ability of a state under the conditions of a ramped up pressure of international tax competition. The object of the research is the process of developing a high level of tax payment culture under the conditions of economic intergration and globalization as the grounds for the development of the international policy in the taxation sphere. The purpose of the article is to prove the need to create a state strategy aimed at developing tax payment culture of tax process participants under the conditions of tax competition. In the course of their research the authors have used the following research methods: analysis and synthesis, academic abstraction, analogue method, qualitative analysis (to explain grounds for transfering from plain encouragement of taxpayers to pay taxes towards regulated and predictable process within the framework of state policy aimed at developing tax payment culture). The main conclusion of the research is that implementation of particular schemes of developing tax payment culture and up brining a new generation of good faith taxpayers at the state level will allow to eliminate economic, social, organisational and legal problems that impede efficient taxation policy. The authors also suggest that we should view the process of increasing tax payment culture as a transfer from plain encouragement of taxpayers to pay taxes towards a regulated and predictable process as part of the state strategy aimed at developing tax payment culture. The authors also describe particular stages of the aforesaid process.

Keywords: tax freedom, taxation system, tax payments, tax administration, antifiscal taxpayers behavior, tax institutes, tax policy, taxation, tax competition, tax literacy

Abstract: Source of law is the main issue in the theory of law. Judicial practice has a considerable influence on regulation of tax relations. Based on the example of the USA legal system, the author of this particular article views such a specific source of law as the judicial doctrine. The author gives the definition of the judicial doctrine, explains it and describes the difference between a case and a judicial doctrine. The author also analyzes the position of doctrine in the hierarchy of tax law sources.

Keywords: taxes and taxation, doctrine, case, courts, source, USA, hierarchy, system, practice, optimization.

Abstract: The article is devoted to the legal regulation of collecting parafi scal payments in France as well as opinions of French scientists on this matter. The author of the article describes the three stages of regulation: period until 1959, period of 1959 – 2003 and the modern period which started in 2004. It is noted that France still practices mandatory payments collected not by the government or local subnational entities but legal entities of public or private law. It is concluded that the term ‘parafi scal’ has been no longer used in legislation since 2004 due to elimination of a special legal regime of these levies establishment and collection.

Keywords: taxes and taxation, parafi scal, France levy, tax, budget, decree, doctrine, history.

DOI: 10.7256/2454-065X.2017.8.23902

Abstract: The relevance of the article is conditioned by the need to adapt in Russia progressive foreign experience on the use of property taxes as a tool to reduce excessive economic inequality. The article is devoted to the study of the state of the property taxation system in France. The structure of tax revenues of France's central budget in 1996-2015 is analyzed. The main elements of the solidarity tax on wealth, the inheritance and gift tax, the capital gains tax on the sale of real estate are considered. The researchers have used general research methods and techniques of vertical and horizontal economic analysis. The research has also covered statistical data of OECD countries and the Ministry of Budget, Public Accounts and Civil Administration of France. The results of the research have demonstrated an increased contribution of property taxes to GDP and tax revenues in France compared with the average for the OECD countries. The share of tax on personal income is below the average for OECD countries. Based on the results of the research the authors have concluded that wealth taxes’ role in the formation of budget of France revenues is not the main one. Their function is to solve the problem of income inequality of the population.

Keywords: excessive economic inequality, budget, tax revenues, property inequality, capital gains tax, inheritance and gift, net wealth tax, property tax, tax system, taxation of wealth

Abstract: In his study the author views the problems of improvement of tax system, its interactions with the main units of tax administration and analyzes the stags of development of tax administration in Azerbaijan as well as its current state. Current organization of tax affairs at tax authorities is performed by the means of the chart of operational processes. The main task at this stage is to improve the current operational processes, basic trends of information and technological environment and raise effi ciency of tax administration.

Keywords: taxes and taxation, tax system, tax administration, single point of contact, deposit account, tax control, electronic services, electronic audit, tax authorities, proforma-invoice.

DOI: 10.7256/2454-065X.2018.9.26846

Abstract: The subject of this research is the peculiar features of taxation of agricultural goods producer in the EEU states. By defining these features, it will be possible to unify national tax systems. These areas of research are very important today taking into account the international integration and growing volumes of cross-border trade. The author of the article views the taxation sphere from three aspects, indirect taxation of agricultural products, use of special taxation regimes by agro-industrial enterprises and fiscal benefits granted granted for the implementation of the basic taxation regime in the EAEC states. The methodology of the research is based on general research methods (analysis and synthesis) and special research methods (analysis of statistical series, table and graphic methods of information presentation). As a result of the research, the author discovers that the current EAEC agricultural system lacks a single approach to taxation of agricultural enterprises. Both direct and indirect taxation as part of general and special tax regimes vary a lot from one country to another. The author emphasizes the need to unify taxation rules in order to create comfortable conditions for cross-border trade. The novelty of the research is caused by the fact that the author describes development trends of the national agricultural tax systems based on the comparative description carried out.

Keywords: unified agricultural tax, special tax regime, EAEC, Eurasian Economic Union, agriculture, indirect taxation, tax systems, tax benefits, land tax, unification of tax rules

DOI: 10.7256/2454-065X.2017.11.24369

Abstract: The object of the research is the taxation system of the Kyrgyz Republic. The subject of the research is the approaches to organising tax incentives of economics as well as measures to improve mechanisms of tax administration and control. Based on the analysis of the tax burden in the Kyrgyz Republic as well as the tax burden on key industries, Krasnov defines efficiency of mechanisms for stimulating economic growth and their adequacy to the principles of taxation. Particular attention is paid to to the additional measures being developed to stimulate the economy and assessment of their impact on the development of the agricultural sector. In the course of the research the author has applied general research methods (analysis, synthesis, description and generalization), comparison method and grouping method. The article reveals the specifics of the policy of stimulating economic growth, manifested in the excessive weakening of the tax press, which leads to a decrease in budget revenues. It is established that the introduction of additional incentive measures leads to a violation of the principles of fairness and the presumption of good faith. Moreover, the stimulating function of taxation is lost, because due to low rates of land tax, the owners of agricultural land are not interested in increasing their effective use. In view of the identified problems, the main directions for improving the tax policy, suggesting an increase in the efficiency of taxation and administration mechanisms, are proposed. The results of the research can be used as a tool for ongoing research, as well as in the process of improving tax policy, since specific recommendations were formulated in the framework of the study.

Keywords: principle of presumption of good faith, fairness principle, VAT, tax contract, special tax regime, land tax, profit tax, tax incentives, tax burden, Laffer's curve

DOI: 10.7256/2454-065X.2018.12.28616

Abstract: In her article Ryzhkova analyzes the legal regulation of value added tax in Bahrain, the third state of the Persian Gulf after Saudi Arabia and the United Arab Emirates that implemented the Gulf Cooperation VAT Agreement. The Agreement was signed in November 2016 and Bahrain introduced VAT in January of 2019. The author of the article analyzes economic and historical prerequisites for the implementation of VAT in Bahrain and describes the main elements of the tax. To analyze the legal grounds of VAT in Bahrain, the author has applied formal law and comparative law methods. Bahrain was forced to implement value added tax as a result of their growing budget deficit. At the same time, despite the antisocial nature of VAT, Bahrain tried to find compromise between the Western model of taxation and fundamental Islamic grounds and applied the beneficial regime for socially important goods.

Keywords: indirect taxation, GCC, VAT refund, principle of justice, VAT, Bahrain, supply, Decree Law, tax evasion, administrative penalty

DOI: 10.7256/2454-065X.2018.5.26943

Abstract: The subject of the research is the experience of the foreign states in applying personal income tax as part of state redistribution policy and tax reforms aimed at boosting economic growth, reduction of inequality and changing taxpayers' behavioral patterns. The object of the research is the taxation systems of the OECD member states. Special attention is paid to proving an important role of the progressive tax scale in the taxation of physical entities as a typical element of the taxation systems in developed countries. Koroleva analyzes the dependence of the degree of progression on the Gini coefficient, average wage and gross national income. She has used general research methods (comparison, analysis and synthesis, deducation and induction) and graphic presentation of research results. The novelty of the research is caused by the fact that the author defines patterns of the foreign states using the progressive tax scale in relation to personal income tax depending on the level of monetary inequality and well-being of their citizens. The author offers her own classification of the OECD member states depending on the amount of labor and gross income of citizens as well as the tax scale being used and the highest rate of income tax. The author also defines the main disrepances between the current state of the Russian system of personal income taxation and experience of the foreign states.

Keywords: tax wedge, average wage, the Gini coefficient, progressive tax scale, state redistribution policy, monetary inequality, personal income tax, flat scale of taxation, marginal tax rates, tax reform

Abstract: The article is devoted to actual innovations and improvements in the sphere of taxation in the EU as a part of anti-crisis regulation over the past years. In order to carry out the analysis, the author suggests the conventional division of all undertaken measures into the three groups: measures aimed at reinforcement of financial discipline within the Union; changes in the EU system of taxation and system of own resources aimed at harmonization of taxation and reinforcement of the EU budget; and measures aimed at financially supporting certain member states that especially suffered from the crisis. Based on her research, the author concludes that all the studied measures should be interpreted from the point of view of their relations with one another, and all of these measures have the same purpose to keep the economic unity and forces of the EU as a competitive participant of the global market. Moreover, the nature of these measures evidently show that there is a certain tendency towards centralization of tax sphere in the territory of Europe and development of the system of tax federalism in the EU.

Keywords: taxes and taxation, European Union (EU), crisis, reform, financial discipline, tax, value-added tax, fund, integration, federalization.

Abstract: New Zealand is now becoming very popular for immigrants, investments and offshore companies and business. The authors of this particular article makes an attempt to describe the tax system of this country and to unmask its status of a ‘tax paradise’ as well as to mark some peculiarities of its taxation which are so favored by foreign investors.

Keywords: and taxation, taxation, non-resident, New Zealand trust, foreign, settler, benefi ciary, trusts, New Zealand.

DOI: 10.7256/2454-065X.2020.3.32849

Abstract: Ensuring compliance with the generally accepted principles of law, protection of human and civil constitutional right and freedoms are attributed to a number of fundamental problems of the Russian and foreign law. Special place among them belongs to the problem of protection of constitutional rights of tax payers, particularly the contest of constitutionality of tax breaks. The essentially different approaches towards verification of constitutionality of tax breaks have established in the Russian Federation and the United States. Unlike the Supreme Court of the United States, the Constitutional Court of the Russian Federation refuses to verify the constitutionality of tax breaks based on compliances of the taxpayers, and thus in the author’s opinion, neglects the violation of constitutional norms. The goal of this article consists in examination of the problem of contest of constitutionality of tax breaks by the Russian taxpayers, and finding a possible way for its solution that would ensure compliance with the constitutional requirements in terms of tax incentivization. For achieving the set goal, the author resorts to comparative analysis of the practice of the Constitutional Court of the Russian Federation and the Supreme Court of the United States on the questions of verification of constitutionality of tax breaks. The author believes that the Supreme Court of the United States leans on the presumption of constitutionality of tax breaks, while the Constitutional Court of the Russian Federation – on the fiction of constitutionality of tax breaks. The conclusion is made in the need for implementation of the U.S. experience in the Russian Federation due to positive assessment of the developed by the Supreme Court of the United States algorithm of verification of constitutionality of tax breaks and presumption of constitutionality of tax breaks.

Keywords: personal income tax, tax deduction, tax exemption, infringement of constitutional rights, equal taxation, tax discrimination, tax powers, fiscal autonomy, constitutional challenge to the tax, US tax law

DOI: 10.7256/2454-065X.2013.1.62147

Abstract: The main purpose of the article is to study the influence of information services provided by tax authorities to taxpayers on keeping tax discipline. The article contains the results of the research of efficiency of service programs of taxpayers for the purpose of encouraging taxpayers to hand in their declarations and increasing the level of declared income. Based on the data contained in the article, the author concludes that uncertain tax obligations lead to reduction in the number of tax declarations submitted by taxpayers. Moreover, information provided by the tax authority has a positive and important influence on a taxpayer’s tendencies to submit declarations and future preparation of tax reports. The level of declared income is increased only when the tax authority provides all the necessary information to the taxpayers. In conclusion, the author shows the need in a compromise between enforcing and information support as well as in expansion of information services and explanations in order to improve tax administration and increase tax discipline.

Keywords: taxes and taxation, discipline, taxpayer, interaction, services, information, explanation, avoidance, payment, tax authorities.

DOI: 10.7256/2454-065X.2017.11.24779

Abstract: The subject of this research is the constitution of the Arab countries that has certain particularities as the source of tax law. These particularities are conditioned not only by the specifics of their historical origin and development but, first of all, by the fundamental principles of taxation such as the principles of taxation universality and enforceability and tax burden equity and fairness, the principles which contents are different from their Western analogues. The author of the article notes that Shariat standards have left a certain mark on the regulation of tax relations at the constitutional level because thse are the standards that take precedence over all other legal norms in the Arab countries. When analysing the legal grounds of tax relations in the Arab countries, the author of the article has applied formal law, historical law and comparative law research methods. The scientific novelty of the research is caused by the fact that the author chooses the Arab World constitution as the object of research since these constitutions are subject to constant changes as a result of the instable political situation in a number of countries and Muslim states' integration in the global society. The author's contribution to the topic is her conclusion that the opinion of Western politicians that the religious law is archaic does not prove to be true for Muslim countries where fundamental principles of Islam are fixed at the constitutional level and create the basis for building the kind of society that is oriented at defending interests of physical entities including taxation issues. The analysis carried out by the author of the article allows to conclude that in Arab countries regulation of tax relations at the constitutional level is based on the symbiosis of the Muslim tradition and recent advances of the Western law.

Keywords: taxation enforceability principle, Zakat, Sunnah, tax burden equity, Islamic law, taxation principles, Shariat, principle of justice, Arab World, Constitution

DOI: 10.7256/2454-065X.2018.3.25944

Abstract: The subject of the research is the provisions of France's tax legislation, law-enforcement and judicial practice in tax dispute resolution as well as Russian and foreign researches on the matter. In her research Spiridonova pays special attention to defining the key features of the tax dispute resolution in France and discovering whether it is possible to apply the experience of the foreign states to improving Russia's tax regulation. The French laws distinguish between two kinds of tax disputes, tax imposing disputes on the tax base and amount of tax at the stage of taxpayer identification, and tax collection disputes that, in their turn, can be divided in two categories, contention of the legal ground for enforced collection of taxes, and contention of the responsibility to pay tax. The methodological basis of the research includes general research method, comparative historical method, comparative law methods, analysis and synthesis. The research is of interest to comparative law researchers and enriches financial law with new empirical data necessary to improve the legal regulation of the aforesaid sphere. In-depth competence of judges, differentiation between jurisdiction and authorities such disputes are submitted to, specific rules and regulations of dispute resolution in France, all this raises the question about whether the experience of France can be beneficially used in Russia.

Keywords: tax administration, comparative law, tax law, settlement of tax disputes, taxation, tax disputes, tax legislation, France, jurisprudence, improvement of legislation

DOI: 10.7256/2454-065X.2017.6.23580

Abstract: The subject of this article is the tax systems of two Latin American countries, Colombia and Chile. The main purpose of the article is to analyze the influence of tax measures on private investment in these countries. Main corporate taxes and contributions in Colombia and Chile and key corporate tax reforms in the past decades were described. The assessment of tax effects on private investment was given. The main scientific methods that are used in the article are systems, logical and comparative legal analyses. The scientific and practical novelty of the received results is that they allow to expand the database on tax measures to promote private investment. It was revealed that these countries apply various tax incentives that have unequal effectiveness on promoting investment. Moreover, it was concluded that taxation in Chile and Colombia is not the main factor that determines gross capital formation dynamics.

Keywords: tax burden, tax relief, tax, taxation, tax system, promotion, private investments, foreign experience, Chile, Colombia

DOI: 10.7256/2454-065X.2022.2.38020

Abstract: Protecting the constitution from violations continues to be a major challenge worldwide. The main concern is to cure constitutional noncompliance and to afford taxpayers an adequate opportunity to challenge tax’s constitutionality. This article gives an overview of the US standards for determining when a state tax is valid under the Constitution. After discussing applicability of the US standards to the Russian taxes the author evaluates the Russian trade levy under the four-prong test developed by the US Supreme Court and raises constitutional challenges to the Russian income tax scheme. The trade levy as a part of this scheme results in unconstitutional discriminatory treatment of regional residents and non-residents. Such an uncommon analysis permits to find tax discrimination and economic Balkanisation not only in Russia, but also in other Federations throughout the world. These issues are of great importance in the field of comparative tax law. In response to the problem of discrimination, the author provides solutions based on the applicable Russian law principles and global practice of avoiding multiple taxation.

Keywords: comparative tax law, Russian trade levy, Complete Auto test, economic Balkanisation, US taxation, sub-federal tax, fiscal federalism, income tax credit, double taxation, tax discrimination

DOI: 10.7256/2454-065X.2021.2.34822

Abstract: Countering the practice of conducting business through several companies for obtaining tax benefits, or in other words, the practice of businesses is fragmentation is a relevant problem not only in the Russian Federation, but also foreign countries. Namely in Canada, small business are qualified for reduction in corporate tax – small business deduction (SBD). At the same time, it substantiated the need for the development of special financial-legal means for preventing taxpayers from misusing it. This article examines the Canadian experience of countering business fragmentation, and discusses various legal means implemented by the Canadian legislator. Special attention is given to the analysis of law enforcement practice of these legal means, including introduction of the “deemed association rule” (Paragraph 2.1, Section 256 of the Law “On Income Tax”). Foreign experience pertinent to legal regulation of countering the practice of business fragmentation has not previously become the subject of detailed analysis, which defines the scientific novelty of this article. The conclusion is made that Canada has a separate legal regulation in form of the general and special rules aimed at prevention of unscrupulous practices of business fragmentation. The Canadian tax authorities may apply certain special norms prior to resorting to broader discretion. Application of the “deemed association rule” based on determination of the purpose of separate existence of corporations, draws particular attention. The Canadian law enforcement practice developed the approach, according to which the implementation of this rule should be founded on the objective component and documentary evidence.

Keywords: Canada Revenue Agency, association rule, deemed association rule, specific anti-avoidance rule, general anti-avoidance rule, small business deduction, tax planning, tax avoidance, Canadian tax law, business fragmentation

DOI: 10.7256/2454-065X.2021.3.35776

Abstract: The subject of this research is the norms of tax legislation of the Republic of Turkey aimed at incentivizing export activity, case law on their implementation, as well as doctrinal sources that affect the development of legal regulation of tax incentives in the country. The methodological framework is comprised in the formal legal method, which allow assessing the actual effect of the norms of the Turkish tax legislation. The method of content analysis was used for the analysis of the corresponding norms to determine the characteristic trends in the development of legal regulation of taxes, as well as for outlining various export support measures in the Republic of Turkey. Within the tax system of the Republic of Turkey, the author establishes the presence of the effective mechanisms for stimulating export activity. Such mechanisms are associated with the possibility of purchasing necessary products by the exporter without paying VAT, as well as a simplified procedure for its refund without conducting tax audit in rendering preferential guarantees or a positive decision of a certified auditor, which also reflects partial delegation of authority in the sphere tax control to special entities outside the structure of the government bodies. Turkish legislation also features the system of quick VAT refund within 5 days to a certified individual. Acquisition of such certificate suggest observing the criteria of good faith, which has a positive impact upon the so-called tax compliance. Tax incentives for export activity in the context of direct taxes in the Republic of Turkey consists in the practical application of the territorial concept of taxation to the income of Turkish companies carrying out certain types of activity abroad, which positively affects the export of labor, services and related commodities. Therefore, the obtained results can be valuable in the development of Russian tax legislation in the area of tax incentives for export activity.

Keywords: free zones, territorial tax system, tax control, tax compliance, VAT refund, tax deferral, export, tax incentives, tax exemptions, Republic of Turkey

DOI: 10.7256/2454-065X.2013.2.62389

Abstract: Global financial crisis of 2008 aggravated the main problem of the Russian Federation, i.e. excessive dependence of Russia on oil and gas price on the global markets which poses risks to Russian economic security. At the present time, the most topical issue is the development of the integral tax policy in the sphere of foreign economic activity which would intensify the development of competitive trades in Special Economic Zone for the purpose of further diversification of Russian export, attraction of foreign investment and increase of the share of reinvested revenues received by foreign investors into Special Economic Zone. The purpose of the research is to study the system of taxation of Special Economic Zone in BRICS countries, to define the reasons of inefficiency of SEZ in Russia based on foreign experience, to develop measures increasing the share of reinvested revenues into SEZ and efficiency of scientific and technological cooperation. The object of the research is the present system of taxation in SEZ of BRICS countries. The subject of the research is the rebates and preferences provided by SEZ constituents in BRICS countries. The results of the study are as follows: The author summarized the experience of formation of SEZ in BRICS countries. Based on that experience, the author defines the main reasons of inefficiency of tax and customs preferences of SEZ in Russia as well as rebates which would encourage the development of productive, scientific and technological cooperation and increase the share of reinvested revenues of SEZ residents.

Keywords: taxes and taxation, Special Economic Zone (SEZ), BRICS, Free Economic Zone (FEZ), taxation, World Trade Organization (WTO), rebates, preferences, efficiency, residents.

DOI: 10.7256/2454-065X.2015.2.12790

Abstract: Abstract. The research considers the following issues: theories, concepts of European tax law on direct and indirect taxation; norms of the national financial law and the European law governing direct and indirect taxation in the EU Member States; the practice of EU Court of Justice in disputes relating to the matters of taxation, tax harmonization and tax sovereignty. The work points to several important things which represent the starting point for European integration in the field of tax law, in particular: tax harmonization in direct and indirect taxes, prohibition of discrimination and restrictions of the conference, as well as the leading role of fundamental freedoms for European integration. The EU Court decisions which became paradigmatic in the European tax law are given as examples of judicial practice. The methodological basis consists of general scientific methods (dialectical materialistic, systemic, induction, deduction, analysis, synthesis), and legal research methods. At the heart of the study is a comparative legal method allowing to identify legal issues that exist in the European legislation as well as to find the best ways to solve them. The research also employs specific methods: legalistic, historical and legal. On the basis of the latest EU legislation and court practice in the EU, a comprehensive comparative legal study of tax harmonization in the field of direct and indirect taxes within the EU was carried out. The positive and negative integration is a tool used by the European Union to eliminate tax frontiers within the common market. Today’s achievements in harmonization of indirect taxes are obvious. The unification in the field of direct taxes has so far succeeded in a lesser degree, but thanks to such important directives as prohibition of discrimination of fundamental freedoms, the Court of Justice has created a number of important precedents that have become sources of the European tax law. The fact of the sovereignty of Member States significantly influences interpreting and enforcement matters in the field of direct taxes. It would be optimal to find a position within the Union in the middle between unlimited policy to reduce taxes and complete association of tax rates. It could start the harmonization of the tax base for taxation of enterprises.

Keywords: European tax law, direct taxes, indirect taxes, tax harmonization, European Court of Justice, court practice, tax sovereignty, comparative law, European Union, Directive

DOI: 10.7256/2454-065X.2015.2.66149

Abstract: The research considers the following issues: theories, concepts of European tax law on direct and indirect taxation; norms of the national financial law and the European law governing direct and indirect taxation in the EU Member States; the practice of EU Court of Justice in disputes relating to the matters of taxation, tax harmonization and tax sovereignty. The work points to several important things which represent the starting point for European integration in the field of tax law, in particular: tax harmonization in direct and indirect taxes, prohibition of discrimination and restrictions of the conference, as well as the leading role of fundamental freedoms for European integration. The EU Court decisions which became paradigmatic in the European tax law are given as examples of judicial practice. The methodological basis consists of general scientific methods (dialectical materialistic, systemic, induction, deduction, analysis, synthesis), and legal research methods. At the heart of the study is a comparative legal method allowing to identify legal issues that exist in the European legislation as well as to find the best ways to solve them. The research also employs specific methods: legalistic, historical and legal. On the basis of the latest EU legislation and court practice in the EU, a comprehensive comparative legal study of tax harmonization in the field of direct and indirect taxes within the EU was carried out. The positive and negative integration is a tool used by the European Union to eliminate tax frontiers within the common market. Today’s achievements in harmonization of indirect taxes are obvious. The unification in the field of direct taxes has so far succeeded in a lesser degree, but thanks to such important directives as prohibition of discrimination of fundamental freedoms, the Court of Justice has created a number of important precedents that have become sources of the European tax law. The fact of the sovereignty of Member States significantly influences interpreting and enforcement matters in the field of direct taxes. It would be optimal to find a position within the Union in the middle between unlimited policy to reduce taxes and complete association of tax rates. It could start the harmonization of the tax base for taxation of enterprises.

Keywords: European tax law, direct taxes, indirect taxes, tax harmonization, European Court of Justice, court practice, tax sovereignty, comparative law, European Union, Directive

DOI: 10.7256/2454-065X.2016.2.17940

Abstract: The subject of the present research is the tax policy and tax reforms conducted in the EU countries under the conditiosn of the ongoing economic crisis. The object of the research is the taxation sytems of the EU member states. The author of the research article analyzes tax incentives and priorities of the EU tax poilcy aimed at encouraging the economic growth of the region, overcoming the economic slowdown and solving the key objectives of the EU social and economic development. The researcher also views the role of tax policy solving social issues, encouraging investment development and preventing unfair tax competition. The research is based on the integrated approach to viewing issues of tax reforms in the EU countries including the systems comparative analysis and economic statistical analysis. The main conclusion made by the author is that at the present time the EU uses complex and varied measures to improve their tax policy, and these measures can be divided into the three major groups: reforms of the income taxation system, innovation incentives in all sectors of economy including small and medium-sized business, and preventive measures against tax avoidance as well as reinforcement of inter-country cooperation and collaboration in this sphere.

DOI: 10.7256/2454-065X.2016.2.67466

Keywords: R&D tax incentives, innovation, tax incentives, tax regimes, tax initiative, social and economic policy, tax reforms, tax policy, taxation system, efficiency of tax incentives

DOI: 10.7256/2454-065X.2014.2.11229

DOI: 10.7256/2454-065X.2014.2.64057

Abstract: The subject matter of the research article is the mediation as a special method of pretrial resolution of tax disputes between taxpayers and tax authorities. The authors of the article provide a general description of tax mediation and define its main forms and procedures common in France. French experience in this sphere has a very important meaning for the Russian taxation system because current changes in the Russian system of arbitration proceedings dictate the need for creation of new institutions of pre-trial resolution and mediation can become one of such institutions. When working on this research article, the authors used the general scientific method of dialectic knowledge as well as logical methods (analysis, synthesis, deduction and induction), comparative law and linguistic methods and the method of ‘live cognition’. The scientific novelty of the article is conditioned by the fact that for the present time this research article is the first one in Russian science to study the procedures of tax mediation in France. The authors conclude that mediation as the way to resolve tax disputes is a good alternative to the present system of pre-trial appeal to Russian tax authorities. Mediation proves to be efficient. It would allow to avoid a waste of time and financial expenses which would be beneficial for both a taxpayer and the government.

Keywords: mediation, mediator, mediation process, status of a mediator, mediation agreement, taxpayer, tax authority, tax dispute, Mediator of the Republic, mediation in France.

DOI: 10.7256/2454-065X.2015.3.14718

Abstract: The article views the development of the principles of tax legislation in the UK, the reasons for regular revision of the key elements of the tax system and the historic impact of these processes on the current tax system in the UK. The author also focuses on relations between the UK and its colonies from the point of view of introduction and voting of taxes as well as on the current tax systems in former colonies. The article also dwells on the historically established interconnection between the budget and the tax systems in the countries where the legislature is based on the AngloSaxon juridical traditions. The methodological framework of the article comprises of both general scientific and specific scientific methods (e.g., comparative juridical, historic, analytical, dialectic and other methods). The academic novelty of the article is connected with discussion of reasons of periodic revisions of the tax legislation in the UK. Such an approach, which is effectively practiced in a number of foreign countries, still remains almost unnoticed in Russian science. In connection with this, the article is devoted to a complex revision of the reasons of existence of such a principle in a number of countries (the UK and its former colonies) and to the influence of these mechanisms on the country and taxpayers. The frequency of introducing amendments into the Russian Tax Code is evidence of the actuality of this issue. Thus, with a view to the current reforming of the tax system in Russia, an interest should be displayed to the regulation of taxation in other countries.

Keywords: sources of law, budget, taxes, AngloSaxon legislation traditions, budget laws, tax laws, taxation, functions of taxes, common system law, history of taxation

DOI: 10.7256/2454-065X.2015.3.66300

Keywords: sources of law, budget, taxes, AngloSaxon legislation traditions, budget laws, tax laws, taxation, functions of taxes, common system law, history of taxation

DOI: 10.7256/2454-065X.2016.3.16352

Abstract: The object of the present research article is the legal regulation of social relations Revenue Scotland paricipates in as a subject of law. The subject of the research is the practical aspects of the regulatory status of Scotland Revenue as well as legal provisions regulating relations that involve Revenue Scotland. The authors describe the structure and functions of Revenue Scotland as well as competences and powers of these regulatory bodies and their fulfilment of financial obligations for the Government and Scottish Parliament. The methodological basis of the research involves the dialectical method borrowed from general science, systems analysis method, logical and comparative law methods. The novelty of the research is caused by the fact that for the first time in the academic literature the authors discuss the regulatory status of Revenue Scotland. The authors' contribution to the topic is the following: 1) detailed analysis of the functions of Revenue Scotland and competences of such regulatory bodies as The Board, The Chair and The Chief Executive; 2) introducion of new materials (legislative acts of the United Kingdom of Great Britain and Northen Ireland, names of new services and tribunals) which allows to extend the theoretical and historiographical basis of Russian tax law.

Keywords: The Board, Act of UK Parliament, Act of Scotish Parliament, devolved taxes, regulatory status, Revenue Scotland, The Chair, The Chief Executive, tax powers, functions of Revenue

DOI: 10.7256/2454-065X.2016.3.67621

Keywords: The Board, Act of UK Parliament, Act of Scotish Parliament, devolved taxes, regulatory status, Revenue Scotland, The Chair, The Chief Executive, tax powers, functions of Revenue

DOI: 10.7256/2454-065X.2013.5.62929

Abstract: A significant amount of work is being put into the reformation of Belarusian Tax Law to improve the methods of tax administration. This permits the national tax system to become an efficient tool for replenishment of the budget, and for stimulation of business activity and growth of economic potential of the country.

Keywords: Taxes and taxation, taxation, reform, Republic of Belarus, optimization, expenses, administration, deductions, rates, accounting

DOI: 10.7256/2454-065X.2013.6.62993

Abstract: The article is devoted to the analysis of the term ‘residence’ according to German law ad compared to a similar concept in the Russian law taking into account provisions of international tax agreements. The article discusses criteria of residence based on Russian and German tax laws and provides their comparative analysis. Based on the study, the author of the article concludes that in Russia the most important criterion for defining a resident’s status is the number of days the resident has spent in the country while in Germany the most important criteria is the domicile and the place of permanent residence. However, these terms still lack a clear and precise definition. The definitions of the aforesaid terms are studied based on the judicial practice. Taxation of a tax resident is quite rough in Germany. Income tax includes one’s profit all over the world and gift tax and estate tax are imposed on gifted and inherited property. Profit gained from a foreign company controlled by a German resident is also subject to taxation. In this regard, a very important target of international tax planning should be a number of measures allowing a physical entity to avoid becoming a German resident and paying all associated taxes. The article describes particular methods of international tax planning allowing to avoid gaining a status of a tax resident in Germany.

Keywords: resident, physical entity, Russia, Germany, gift tax, profit tax, estate tax, international tax planning, international tax agreement, permanent residence.

DOI: 10.7256/2454-065X.2013.6.62994

Abstract: Under current conditions, budgetary police is the main mechanism of macroeconomic regulation. It plays a particularly important role in achieving targets of regional development. Under conditions of economic liberalization and budgetary decentralization of tax revenues are the main source of approaching these targets. The higher a region’s taxable capacity is, the more opportunities there are for a region to implement its development programs.

Keywords: taxes and taxation, taxable capacity, Uzbekistan, Central Asia, budgetary police, macroeconomics, global crisis, financial crisis, regional development, United Nations Development Program.

DOI: 10.7256/2454-065X.2015.7.13852

Abstract: The present article is devoted to the analysis of taxation federalism in one of the most decentralized world nations, the Swiss Confederation. Delegation of tax authorities to regional and local agencies is the basis of taxation federealism which is, however, alien to the Russian legal system. In this regard, it is especially interesting to analyze the key instruments and institutions that lie at the basis of taxation federalism in Switzerland. In particular, the researcher thoroughly studies the main four institutions, vertical separation of powers, horizontal cooperation between governments at the level of cantons and communes, financial equalization and direct democracy. The author of the article studies laws and regulations, monographs, information on official sites of competent authorities and other sources demonstrating the influence of the aforesaid instruments and institutions on the development of taxation federalism in Switzerland. The author concludes that all the described instruments and institutions contribute to the decentralization of government authority and concentration of major tax authorities at the sub-national level. At the same time, the author notes that adoption of such institutions and application of the experience of Switzerland should be combined with a comprehensive analysis of historical, geographical, political, social and economic factors.

Keywords: taxation federalism, tax law of Switzerland, tax autonomy, decentralisation, vertical separation of powers, horizontal separation of powers, financial equalization, direct democracy, delegation of tax authorities, tax management system

DOI: 10.7256/2454-065X.2015.7.66727

DOI: 10.7256/2454-065X.2013.8.6538

DOI: 10.7256/2454-065X.2013.8.63088

Abstract: The article describes the method for evaluation of creditworthiness of borrowers an development perspectives of the Abkhazian banking system. The author provides an interpretation for the term “creditworthiness of borrower”, and establishes the key requirements to borrowers and analysis of his creditworthiness. The author provides a quantitative and quality evaluation procedure regarding creditworthiness of a borrower and analysis of its stages. This evaluation may be applied to the banking system of Abkhazia.

Keywords: banking, creditworthiness of borrower, credit history, option, swap, bank, income and spending, credit risk, futures.

DOI: 10.7256/2454-065X.2014.6.12272

DOI: 10.7256/2454-065X.2014.6.65249

Abstract: The subject under review of the present research article is the legal regulation of the administrative foundation in the Netherlands. The purpose of the research article is to study different types of legal entities in the Netherlands, to consider questions related to the legal regulation of foundations in Holland, to describe the main principles of the administrative foundation’s performance, to study the process of issuance and redemption by the administrative foundation, to analyze the process of taxation of the administrative foundation and to study applicability of a Holland foundation in actual practice for the purpose of international tax planning. The author of the article also discusses the benefits of using the administrative foundation in practice. The main method used by the author when writing the present article was the comparative law method. The author has also used the methods of analysis, comparison and synthesis. The scientific novelty of the present research is in the analysis of provisions of the Dutch legislation regulating the performance of the administrative foundation. This instrument is becoming quite popular and therefore needs to be studied. Also worth nothing is that there are very few Russian researches on the matter. The results of the research allow to conclude that STAK is an ideal instrument for possessing and managing assets in case when a holder of assets needs to stay confidential. Apart from that, the administrative foundation can be also used for the following purposes: • simplification of joint-stock companies’ corporate management procedures; • protection against a hostile take-over; • posthumous transfer of assets; • retention of family business; • encouragement of employee rights; • usage of a spe cial purpose company in the process of securitization.

Keywords: foundation, Holland, taxation, legal entity, constitutional document (charter documents), Civil Code, trust, depositary receipt, right of vote, dividends.

DOI: 10.7256/2454-065X.2015.8.16080

Abstract: The author of the article analyzes the role of tax planning plays in the budgetary process of the countries which budget control acts influence the national taxation system in this way or another. Analysis of the mutual dependence of the tax law and the budget law in the countries of Anglo-Saxon legal system allows to understand better how the lawmaker may take into consideration the financial and economic situation in the country and introduce respective measures into the taxation and budget control acts while taxpayers may take into account the scheduled changes in the tax legislation. The methodological basis of the research involves general and specific scientific research methods (the method of comparative law and analytical, dialectic and other methods). In her article Aydaeva describes sources of the foreign tax law and studies the mechanisms of tax regulation at the macro level in the common law states. The importance of the present research is caused by the fact that the researcher studies the disclosure of financial information that can be used during budget preparation as well as how a taxpayer may use this information. The researcher also analyzes the principles of the fiscal policy in the common law states.

Keywords: taxation, functions of taxes, sources of law, budget, taxes, common law states, budget law, comparative law, tax law, principles of law

DOI: 10.7256/2454-065X.2015.8.66874

Keywords: taxation, functions of taxes, sources of law, budget, taxes, common law states, budget law, comparative law, tax law, principles of law

DOI: 10.7256/2454-065X.2016.8.20325

Abstract: The subject of the study is the social relations regulated by the legislation on taxes in Inner Mongolia, after Mengjiang state was established in 1937. The author examines the tax instruments, mechanisms of replenishment of the state budget and the measures taken by the relevant public authorities for this purpose in detail, including tax reform and the improvement of the legislative base. The study reveals the types and amounts of taxes, the structure of the tax authorities, shows the features of the tax policy in Mengjiang’s neighboring political formations - Chang'an and Jinbei. The objective is achieved through the analysis of normative legal material, as well as previously unpublished data from the statistical compilations and economic journals. The main conclusions of the study are the significant progress and effectiveness of the chosen methods of the occupying forces, which led to the desired result and ensured the completion of the military budget. The contribution of the author is the structuring of the tax system and the introduction of the new scientific data relating to one of the economically and strategically important regions of China - Inner Mongolia.

Keywords: Legal regulation, taxes, Tax policy, Tax system, Mengjiang, Inner Mongolia, Japanese occupation, Republic of China, Normative legal acts, military budget

DOI: 10.7256/2454-065X.2016.9.68072

Abstract: The subject of the research is the social relations regulated by the tax legislation in Inner Mongolia after creation of Mengjiang in 1937. The authors of the article examine tax instruments, mechanisms of raising funds for the state budget and relevant measures undertaken by associated state authorities including tax reforms and improvement of the legal basis. The authors also describe forms and amounts of chargeable taxes and structure of tax authorities and show peculiarities of the tax policy in the political entities neighboring Mengjiang, ChangвЂ™an and Jinbey. The purpose of the research is accomplished through analysis of laws and regulations as well as unpublished data from statistical compilations and economic journals. The main conclusion of the research is made about signifi cant success and effi ciency of the methods which had been selected by occupation forces but had the desired effect and raised suffi cient funds for the military budget. The authorsвЂ™ contribution to the topic is that they have constructed the taxation system and introduced new data in relation to Inner Mongolia as one of economically and strategically important regions in China.

Keywords: legal regulation, taxes, tax policy, taxation system, Mengjiang, Inner Mongolia, Japanese occupation, Republic of China, laws and regulations, military budget.

DOI: 10.7256/2454-065X.2015.9.13939

Abstract: The subject of the present research is the tax incentives for investment activity because it is a crucial task to increase investment and innovation activities as the main factor of the economic growth. In this research Palagina analyzes the mechanisms of investment tax incentives such as tax exemptions, deductions, rebates and prolongation of a tax payment due date in order to encourage investment behaviour of economic entities. Invstment tax credicts allow to accelerate the process of developing proprietary financial resources out of internal sources as well as to foster the growth of a corporate's net cash flow. Reinvestment of these assets guarantees a timely renewal of fixed assets. The researcher also analyzes the experience of foreign states, the Kyrgyz Republic, the Russian Federatrion and the Republic of Kazakhstan in implementation of tax benefits to encourage investment activity. The main conclusion of the research is that there is a need to improve the tax law of Kyrgyzstan and involve accelerating amortization factors and investment tax credits. According to the author, these benefits should be granted to industrial establishments that invest in innovative resource saving and energy efficient equipment considering that such investments start to play an important role in the economy of Kyrgystan.

DOI: 10.7256/2454-065X.2015.9.67006

Keywords: tax benefits, tax credits, tax incentives, investments, tax credit, accelerated amortization, bonus depreciation, depreciation policy, amortization policy, fixed assets, fiscal policy, renewal of fixed assets

DOI: 10.7256/2454-065X.2015.9.16674

Abstract: The object of the study is the degree of influence of the EU Court of Justice decisions on the establishment and development of European tax law. The subject of the research is EU tax law and court cases brought to the European Court of Justice as well as the opinion of authoritative scholars in the field of tax law. In particular, the author considers the Avoir Fiscal, Royal Bank of Scotland v Greece, Daily Mail, Marleasing SA v La Comercial International de Alimentacion cases to understand the role played by the EU Court of Justice decisions in the establishment and development of European tax law. Particular attention is paid to the concept of "judicial activism." The methodological basis for the research involves the methods of systems, logical and comparative legal analysis. The author, taking into account the opinions and criticism of authoritative international scholars on this subject, gives his opinion on the validity of claims and criticism on the theme of the Court of Justice empowerment and its judicial activism in the tax and financial spheres. The scientific and practical novelty of the research results is caused by the fact that the author analyzes the impact of the theoretical foundations of the Court of Justice case law on the establishment and development of European tax law and defines the concept of "judicial activism". According to the author, this is a rather understudied topic despite the fact that the sufficient amount of works over decisions of the European Court of Justice and tax law has been published, however, very few scientists study the impact of decisions taken by the Court of Justice on the development of EU tax law.

DOI: 10.7256/2454-065X.2015.9.67007

Keywords: European Union, Court of Justice, rule of law interpretation, EU law principles, tax law, financial law, court practice, freedom of establishment, supremacy of law, direct effect

DOI: 10.7256/2454-065X.2016.9.18333

Abstract: The subject of the research is the property taxation. The authors of the article describe the experience of the foreign states in developing the property taxation system. They note that the control of foreign local authorities over property taxes is an important factor that defines to which degree they are able to make independent decisions regarding budget expenditures. In their article the authors provide the historical and modern experience of developed countries in implementing property taxes. The authors note that the experience of developed coutnries prove that implementation of property taxes at the local (regional) level can considerably improve their functions, i.e. the fiscal, regulative and control functions. The authors also provide a review of the methodological and scientifically metrical grounds for calculating and collecting property taxes in developed countries, define the main characterstics and distinctive qualities of property taxes. The article is of academic interest due to the fact that the authors use a wide range of foreign sources: laws on property taxes in foreign economically developed countries, statistical resources of the European Union member states, data provided by tax services, and foreign researches. They also perform a general analysis of foreign academic literature on implementation of property taxes in the foreign states.

Keywords: arbitrage nature of taxes, cadastral appraisal, property taxation, local taxes, tax ratios, tax burden analysis, taxation evaluation, cadastral value, foreign taxation systems, property tax

DOI: 10.7256/2454-065X.2016.9.68129

Keywords: arbitrage nature of taxes, cadastral appraisal, property taxation, local taxes, tax ratios, tax burden analysis, taxation evaluation, cadastral value, foreign taxation systems, property tax

DOI: 10.7256/2454-065X.2015.10.16867

Abstract: The subject of the present research is the economic relations arising in the process of fiscal expansion of R&D in the EU member states. The object of the research is the innovation activity performed by companies as well as measures of state policy of EU members aimed at encouraging innovation development. The author of the article analyzes the measures of tax policy oriented at creation, development and functioning of the innovation environment as well as associated tax incentives. The article is focused on the analysis of tax incentives for economic development under the conditions of the current economic recession. The research is based on the integral approach to studying the problems of R&D tax incentives in the EU states. This approach involves researches conducted in the sphere of taxation, elements of economical and financial analysis and international statistics. The main conclusion is that R&D tax incentives has a positive but insufficient influence on the growth of investments into research and development in the EU member states. The contribution made by the author to the topic is the analysis of the effectiveness of various tax incentives for the development of innovations in the EU states.

DOI: 10.7256/2454-065X.2015.10.67038

Keywords: taxation for innovation, tax system, tax reforms, effectiveness of tax incentives, innovation economy, tax policy, R&D tax incentives, tax inventives, tax regime, innovation policy

DOI: 10.7256/2454-065X.2016.10.19192

Abstract: In her article Ponomareva analyzes prohibition of discrimination as one of the most important principles in tax law for intergration associations based on the example of the European Union. The author offers her own scheme for anaylzing tax proceedings with respect to discrimination. Ponomareva notes that evaluation of comparability is one of the main issues in the process of legal proceedings on direct taxation. The author shows an important role of the European Court of Justice in tax hearings with respect to discrimination. Most of the Court's decisions regarding compatibility of national tax rules to the basic freedoms are based on the discrimination analysis. The methodological basis of the research consists of both general research methods (dialectical-materialistic method, systems approach, induction, deduction, analysis and synthesis) and specific legal methods. The research is based on the research method of comparative law. The scientific novelty of the research is caused by the fact that based on the most recent legislation and judicial practice of the European Union the author carried out a complex comparative legal research of the financial legal regime in direct taxation. As a result of the research, the author makes conclusions regarding analysis of tax proceedings for discrimination. The fact of discrimination is checked by the court according to the following three stages: whether discrimination or limitation of rights of a member state violates at least one basic freedom; whether a member state can prove acceptable excuses, for example, it is allowed for a member state to limit rights of taxpayers under the founders agreement only if there is a certain legal purpose for that and this purpose complies with the legal provisions and international treaties and followed for reasonable grounds and public interests; whether the principle of proportionality is observed, i.e. measures undertaken at the national level should not be more than it is necessary for law and order maintenance.

Keywords: fundamental freedoms, European Court of Justice, integration, discrimination, direct taxes, OECD, European Union, resident, nonresident, taxation

DOI: 10.7256/2454-065X.2016.10.68279

Keywords: fundamental freedoms, European Court of Justice, integration, discrimination, direct taxes, OECD, European Union, resident, nonresident, taxation

DOI: 10.7256/2454-065X.2015.11.15518

Abstract: The object of the research is the relations arising in the process of imposing and collection of taxes. The subject under analysis is the process of taxation of so-called 'luxury goods' in various countries. In their article Pogodina and Borisova analyzes foreign experience in taxation of 'excess profits', expensive transport facilities and real assets. They also examine foreign experience in collecting 'luxury' tax and granting tax privileges. They describe the cases when 'luxury tax' is abolished and prove the usefulness of imposing luxury tax within the framework of transport tax and single tax for real assets in Russia. The methodological basis of the research involves the comparative legal method. The authors have also applied the methods of analysis and historical research. The novelty of the article is caused by the fact that the author provides a comprehensive analysis of the process of taxation of luxury goods (items) in different countries (Great Britain, Hungary, Spain, People's Republic of China, Norway and France). In conclusion the authors suggest that it would be useful to implement the mechanism of taxation of luxury items within the framework of transport tax and real estate tax.

Keywords: luxur, tax, transport tax, supergains, tax system, object of taxation, real estate, tax privilege, riches, mechanism of taxation

DOI: 10.7256/2454-065X.2015.11.67131

Keywords: real estate, tax unit, taxation system, excess profits, transport tax, tax, luxury, tax privilege, riches, mechanism of taxation

DOI: 10.7256/2454-065X.2013.12.4059

DOI: 10.7256/2454-065X.2013.12.63719

Abstract: The present article is devoted to studying the systems of taxation of small business entities used in the foreign states. The authors of the article describe progressive elements of tax regulation and support of small business in industrial countries and analyze them in terms of their feasibility for the Russian Federation economy. Special attention is paid to particular taxation schemes as well as taxation methods of stimulating innovative activity in small business. Based on studying, analyzing and summarizing foreign experience in taxation of small entities, the authors of the article provide a number of scientific and practical recommendations on how to improve the system of tax regulation and support small entrepreneurship considering the conditions and peculiarities of Russian economy.

Keywords: taxes and taxation, economics, small business, prospects, privileges, rates, stimulation, development, innovation, support.

DOI: 10.7256/2454-065X.2015.11.17001

Abstract: The article is devoted to the analysis of modern systems of tax incentives for research and innovation in the four European countries – the United Kingdom, the Netherlands, Germany and France. According to international rankings, all of these countries have a comparable high level of innovation development, but differ greatly in the structure and principles of public sector support for science and innovation. The authors of the article have considered current changes in tax incentive policy that were introduced in connection with the adoption by the national governments of new strategic documents in the field of innovative development. To achieve the research objectives, the authors have applied general logical methods of scientific research, comparative legal and comparative historical analysis, systems approach and the structural and functional approach. It is concluded that the policy of European countries in promoting science and innovation is mixed: along with direct state support governments also use various methods of "soft compulsion" to innovation of the economic agents through the use of various tax instruments. Currently designing efficient tax regimes in the field of innovation promotion is at the stage of "trial and error", however, this activity objectively contributes to the emergence of self-developing innovation ecosystems at the national and general European levels. Analysis of current changes in the policy of tax incentives for scientific research and innovation in the most innovative of the developed countries of Europe is of particular interest to the Russian tax theory and practice as well as management of processes of economic modernization of the country.

DOI: 10.7256/2454-065X.2015.11.67132

Keywords: Netherlands, United Kingdom, tax policy, tax incentives, tax credit, stimulation of innovations, intellectual property, R&D, Germany, France

DOI: 10.7256/2454-065X.2013.12.4468

DOI: 10.7256/2454-065X.2013.12.63720

Abstract: The author of the present research views the problems of improvement of taxation system, describes relations between the main elements of tax administration and analyzes the main stages of development of tax administration in Azerbaijan as well as the actual status of tax administration there. At the present stage tax authorities perform taxation by using operational process charts. At this point the main goal should be the improvement of these operational processes, technological environment and efficiency of tax administration.

Keywords: taxes and taxation, taxation system, tax administration, one-stop shop, deposit account, tax control, e-services, proforma invoice, e-audit, tax authorities.

DOI: 10.7256/2454-065X.2015.12.17230

Abstract: The subject of the research is the problems of approximation of legislation of the European Union (EU) member states in the sphere of direct taxation. The object of the research is the mechanisms of harmonization in the sphere of taxation of companies and physical entities, in particular, the researcher analyzes the cases of positive and negative integration of legislation within the territory of the EU. Positive integration is aimed at creating the EU common legal basis based on the rapprochement of the member states regarding particular issues of taxation policy which results in making coordinated solutions in the form of mandatory Directives and Regulations. Negative integration appears in cases when coordinated decisions of the member states are either impossible to be applied or insufficient and involves prohibitions in the form of the EU primary and secondary legal acts as well as decisions of the European Court of Justice. The main research methods used by the author are the following: comparative law and linguistic methods, analogy method as well as general scientific methods such as analysis, synthesis, induction, deduction, abstraction, formalisation and others. The scientific novelty of the research is caused by the fact that the author analyzes supra-national mechanisms of direct taxation legal regulation which have been already tried and improved by the member states. According to the author, the EU experience can be used by the Eurasian Economic Union member states. The main conclusion is that harmonization of legislation requires practical implementation of both positive and negative integration tools. Implementation of supra-national EU regulations is accompanied with linguistic and conceptual legal problems which can't be solved without introducing prohibitive measures for the member states as well as explanations of the EU authorities and interference of the European Court of Justice.

DOI: 10.7256/2454-065X.2015.12.67392