Taxes and Taxation - rubric SPECIAL TAX REGIMES

Abstract: The object of the study is the social relations that developed after the introduction of the tax on professional income. Not only the legal relations regulated by Federal Law No. 422-FZ dated November 27, 2018 "On conducting an experiment to establish a special tax regime "Tax on professional income" are being studied, but also the employment relations of persons who have switched to this special tax regime. The author examines in detail such aspects of the topic as: the dynamics of the number of self-employed, the structure of self-employment, the ratio of self-employment and traditional forms of employment, the socio-economic consequences of the experiment, the importance of the tax on professional income for the economic security of Russian society. Thus, the subject of the study is the socially significant consequences of conducting a tax experiment, the influence of specific legal norms on the whole set of public relations is studied. The methodological basis of the research is dialectical materialism. The object of research is considered comprehensively and in connection with other phenomena of social matter. General scientific and special research methods are used to collect, process, generalize, analyze and interpret the material: induction, deduction, document analysis. The novelty of the research is determined by a number of aspects. Firstly, the social relations caused by the introduction of a tax on professional income are analyzed comprehensively in all their diversity, not limited, as is often the case, to the fiscal component. Secondly, current empirical data are being investigated not only by tax authorities, but also by other government agencies and public organizations. Thirdly, for the first time, the socio-economic essence of the tax on professional income is exposed, and its significant disadvantages are shown on specific empirical data. Taken together, these circumstances allow us to formulate a conclusion about the impact of the tax regime in question on a key element of the country's economic security. The author formulated a hypothesis about the possibility of overcoming existing problems and justified the need to change existing approaches to regulating public relations in the field of self-employment.

Keywords: special tax regime, economic security, self-employment, working conditions, platform employment, taxation, busyness, the labor market, professional income, Self-employment

DOI: 10.7256/2454-065X.2017.7.23849

Abstract: The authors of the article examine the relationship between current free economic zones in the territory of our country and the content of the tax policy. The subject of the research is the relationship between effective free economic zones and the degree of effectiveness of fiscal policy. The object of the research is the activity of the state in the field of creation of free economic zones and their impact on the economy of the country. The purpose of this research is to develop theoretical and practical measures with the aim to increasing the effectiveness of implemented tax policies that will help to ensure higher rates of economic growth of the entire state. The authors of the article have used specific methods of economic research such as the method of economic-statistical classifications, time series, and tabular data visualization. Based on generalization of activities of free economic zones in the Russian Federation theh authors have described different types of free economic zones and have identified specific characteristics thereof. The scientific novelty of the research is caused by the fact that the authors have developed theoretical positions and practical recommendations aimed at increasing efficiency of tax policy through the application of certain measures in the field of activity of free economic zones. Appropriate measures must be implemented in the following directions: - to develop a comprehensive legal and regulatory framework governing the functioning of free economic zones, as well as the specific judicial practice applicable to free economic zones;- to increase the total number of free economic zones and total financing of relevant projects, primarily at the expense of the state subsidies;- to increase the term of granting of tax privileges for residents of free economic zones; - to create a special system of monitoring the use of tax incentives.The practical significance of the research is that the authors have developed particular proposals and have emphasized the need for their implementation in the sphere of activity of free economic zones that will allow to considerably raise efficiency of fiscal policy. In addition, their implementation will allow a comprehensive approach to the creation and implementation of programs for socio-economic development of the Russian Federation in general and individual regions in particular.

Keywords: socio-economic development, regions, efficiency, economic growth, economic indicators, tax policy, free economic zones, tax administration, tax capacity, fiscal capacity

DOI: 10.7256/2454-065X.2019.8.29921

Abstract: This article argues the need for enhancing the role of tax policy in regulation of the activity of small businesses with consideration of the nuance of their functioning. Research is conducted on the efficiency of regional tax policy in application of special taxation regimes, proposing vectors of its improvement. The author explores the practice of application of small business taxation in the Republic of Dagestan. Special place in the article is given to the methods of tax incentivizing of small business in priority economic sectors (production and scientific). Based on the analysis of the process of implementation of special regimes of taxation of small businesses, the author substantiates a set of scientific practical recommendations on their improvement on the regional level under current conditions of the Russian Federation (on the materials of the Republic of Dagestan). The author also suggests application of differentiated approach towards tax rates on the regional level by a simplified taxation system, establish the value of potential expected income of entrepreneurs in implementation of patent system of taxation based on profitability of separate types of activity, as well as increase the quality of tax administration and forecasting of tax inflow. Moreover, the article proposes introduction of additional measures that would allow preventing violations of tax legislation by small businesses.

Keywords: benefits, , incentives, regime, taxes, development, system, entrepreneurship, patent, rate, control

DOI: 10.7256/2454-065X.2017.1.21523

Abstract: The purpose of the research is to analyze the main aspects of taxation with reference to imposing VAT on small and medium enterprises as one of the key elements of the country's taxation system as well as to study the main peculiarities of tax benefits гыув by small and medium enteprises while paying taxes in countries across the world. The subject of the research is preferential taxation with reference to value-added tax for small and medium enterprises. The object of the research is value-added tax. The methodological basis of the research involves the comparative analysis of existing approaches to preferential taxation with reference to value-added tax for small and medium enterprises. In her research Sokolovskaya has also used the methods of synthesis and summary of results. The theoretical and methodological analysis carried out by the author has allowed to systematize existing approaches to the process of taxation of micro-, small and medium enterprises with value-added tax depending on the company's scope of activity. The analysis of relevant researches on the topic has also demonstrated that for today there is no best option to build the VAT taxation system for small and medium enterprises. However, it is quite definite that motives to use presumptive taxation for the purpose of replacing value added tax in the sphere of small and medium businesses are less grounded or reasonable compared to a better replacement of value-added tax with presumptive tax.

Keywords: simplified tax system, administration costs, tax compliance costs, presumptive taxation, tax incentives, SMEs, VAT, taxation, tax administration, informal sector

DOI: 10.7256/2454-065X.2019.1.28611

Abstract: The aim of the research is to define areas for improving the patent taxation system taking into account the experience of Russia in applying the patent taxation system. In her article Imanshapieva analyzes modern challenges and prospects of the patent taxation system taking into account regional features (based on the Republic of Dagestan). The patent taxation system has come in use just recently and is intended to encourage entrepreneurs as a special form of investing into small business. The author of the article focuses on advantages and disadvantages of the patent taxation system compred to other special taxation regimes. The disadvantages of the patent taxation system include the need to pay the patent cost in advance, restrictions of the total annual income of an entrepreneur and number of employees, no opportunity to return insurance amounts payable to non-budgetary funds. The author of this article presents the results of her analysis of the experience in applying the patent taxation system during the period since 2015 till 2017 at the regional level in terms of the North Caucasian Federal Districts constituents. The research is based on the use of general research methods (observation, logical analysis, economic analysis, integrated approach, analogy, etc.) and special research methods and procedures (comparison and generalisation, grouping and selection). Based on the results of the research, the author gives recommendations on how to improve the patent taxation system and encourage the development of small entrepreneurship at the regional level. For example, the author suggests to complete the list of activities covered by the patent taxation system, to differentiate between ceiling amounts of consolidated income of an entrepreneur depending on the Russian Federation constituents and to grant the right to an entrepreneur to return insurance amounts paid.

Keywords: legalization, support, region, income, patent, tax, regimes, business, incentives, administration

DOI: 10.7256/2454-065X.2018.12.19217

Abstract: The authors of the research analyze changes in tax legislation regarding small business in Russia and special taxation regimes in particular. The authors assume that efforts that are undertaken by the Government of the Russian Federation to simplify the process of administration of special regimes are necessary but insufficient. Having analyzed judicial practice and legislation that regulates implementation of special taxation regimes, the authors discover that active actions performed by the Government of the Russian Federation to introduce additional tax incentives and preferences for small business will not be efficient unless contradictions and gaps of the Tax Code of the Russian Federation are covered. The main methodology of the research involves the systems analysis of tax legislation, letters of the Ministry of Finances of Russia and instructions of the Federal Tax Service of Russia that contain contradictory provisions regarding administration of special taxation regimes. The scientific novelty of the research is caused by the fact that based on their analysis, the authors discover contradictions and gaps in the tax law. These gaps and contradictions need to be eliminated to ensure a success of small business, on the one hand, and to fight against shadow tax avoidance schemes, on the other hand. The results of the research can be used in the legislative decision making process that regulates special taxation regimes.

Keywords: tax incentives, pecial regimes, the ambiguity of the legislation, contradictions of the legislation, the shadow economy, small business, tax evasion, tax schemes, monitoring, conomic crunch

DOI: 10.7256/2454-065X.2019.4.29843

Abstract: The subject of the research is the process of regulation of special tax regime 'professional tax'. The aim of this research is to study issues that relate to self-employment tax and self-employed specialists as well as to develop recommendations on how to improve tax control over self-employed workers. Dubenskaya focuses on special criteria for self-employed individuals in Russia and abroad as well as a new federal law No. 422 and tax control over self-employment, their activity and payment of tax to Russia's budget. In the course of her research Dubenskaya has applied such methods as observation over implementation of a new federal law No. 422 and professinal tax as well as comparison and analysis. She has also carried out empirical research of data collected from public sources. The novelty of the research is caused by the fact that the author describes new professional (self-employment) tax and brings forth issues that may arise in the process of tax control over self-employment. The researcher gives recommendations on how to encourage individuals that render services to third parties for personal or other needs and receive benefit from their activity to register their 'self-employment' status.

Keywords: tax rate, tax deduction, sole proprietors, self-employed, simplified taxation system, tax treatment, self-employment tax, fiscal control, The federal tax service, application My tax

DOI: 10.7256/2454-065X.2017.10.24445

Abstract: The subject of the research is the revenues that come into the budget system as a result of applying special tax regimes, in particular, single tax on imputed income. The object of the research is the economic relations that arise in the process of distributing financial resources by taxpayers. The author of the article examines such aspects of the topic as changes in revenues of consolidated budgets of the Russian Federation constituents as a result of abolishment of single tax on imputed income. In her research Frumina emphasizes the need to transfer small and medium business entities to the patent and simplified taxation systems. The methodology of the research is based on application of such methods as induction, deduction, comparative analysis and graphic interpretation of results. The author's contribution to the topic is her idea that there is a need to review budgeting laws and specify the share of single tax payable into budgets of the Russian Federation as a result of applying the simplied taxation method after abolishment of single tax on imputed income.

Keywords: tax revenues of the budget, taxpayer, imputed income, simplified tax system, special tax regime, small business, tax, tax regulation, tax incentives, budgets of the budgetary system

DOI: 10.7256/2454-065X.2017.10.24488

Abstract: The object of the research is the tax system of the Kyrgyz Republic. The subject of the research is the taxes collectable in terms of special tax regimes and their role in boosting the economic growth of the country. Based on the analysis of special tax regimes and dynamics of small and medium business in the Kyrgyz Republic, the author of the article emphasizes the efficiency of these mechanisms affecting revenues of the state budget as well as the fact that these mechanisms comply with certain taxation principles. The author pays special attention to the encouraging role of special tax regimes in the economic development, in particular, development of the agricultural sector. Within the framework of the present research the author has used general research methods such as analysis, synthesis, description and generalization, comparison and grouping. In his research Krasnov has defined particularities of special tax regimes applied in the Kyrgyz Republic, in particular, the prevailing role of voluntary patents. He has also stated that implementation of special tax regimes has both positive and negative sides. In particular, despite the fact that administration and control over implementation of these tax regimes are rather simple, they still lead to the breach of the presumption of good faith. Moreover, the need to apply for patents causes discrimination of economic entities by depriving them of the right to choose another taxation method. The results of the research can be used as instruments for further researches as well as in the process of improving special tax regimes. Based on the analysis of statistical data, the author of the research has described the main particularities of the tax policy being implemented in the Kyrgyz Republic.

Keywords: small enterprises, individual entrepreneurs, tax contract, voluntary patent, binding patent, single tax, minimum tax, imputed tax, special tax regimes, fiscal policy

DOI: 10.7256/2454-065X.2021.3.35697

Abstract: This article explores the experiment on the establishment of special tax regime – “tax on professional income” in the practice of administering individual entrepreneurial activity and unreported employment. The author determines the uncertainty of the legal status of the self-employed citizens as a new category of taxpayers; outlines the problem of unreported employment as one of the prerequisites for conducting the experiment; as well as characterizes the peculiarities of different categories of self-employed citizens. Special attention is given to the assessment of factors of a significant increase in taxpayers in the category of tax on professional over a short period of the conducing the experiment. The article reviews certain controversial issues of the practice of implementation of experimental tax regime and the main reasons for its attractiveness for the taxpayers. The research employs the methods of analysis and synthesis, description, comparison, analogy, statistical data analysis. The author examines the hypotheses on the factors of substantial increase in the number of taxpayers in the category of tax on professional income, which include the expansion of the territory for the experiment, mass scale transition of taxpayers from other special tax regimes, use of tax in professional income for tax optimization purposes. The statistical analysis of tax reporting and review of the expert opinions allowed the author to conclude on the relevance of the special tax regime – “professional income tax”, its potential application as a method for legalization of income of self-employed citizens, as well as the need for interim assessment of the results and the fiscal effect of the conducted experiment.

Keywords: эксперимент самозанятые, tax administration, patent taxation, taxation of individual entrepreneurs, taxation of individuals, informally employed, self-employed, professional income, taxation of the self-employed, legalizing the self-employed

DOI: 10.7256/2454-065X.2016.2.17983

Abstract: This article takes a look at issues of taxation for the simplified taxation system. The subject of the research is the possibility of choosing the payment of value-added tax by entrepreneurs applying the simplified taxation system. Under existing legislation one of the barriers to the application of this tax regime is the accounting treatment of amounts of value added tax by taxpayers and their counteragents. The right choice of VAT payment will prevent loss of counteragents, as entrepreneurs using the simplified taxation system will be able to issue invoices to their counteragents. This is extremely important at the time of economic crises. The authors explore the role and the place of the simplified system of taxation in the budget system, advantages and disadvantages of this tax regime, changes in the terms of taxation from the point of view of their evolutionary aspect and offer improvements that allow counteragents working with enterpreneurs according to the simplified taxation system to partially apply VAT to deduction of tax and have the right to choose the method of VAT payment. The authors' recommendations to amend the VAT accounting procedure for small business representatives will promote partnerships between entrepreneurs and minimize budget losses arising in the process of the refund of value added tax. These issues are particularly relevant in the context of financial and economic instability when the questions of supporting small and medium-sized businesses become especially important.

DOI: 10.7256/2454-065X.2016.2.67464

Keywords: simplified taxation system, deduction of taxes, VAT (value added tax), small-sized business, refund of value added tax, special tax regimes, invoice, tax incentives, medium-sized business, business

DOI: 10.7256/2454-065X.2016.4.16656

Abstract: The subject of the study is the financial relations arising between taxpayers, small and medium-sized businesses, and tax authorities, represented by the Federal Tax Service of the Russian Federation, regarding the calculation and payment of tax payments in connection with application of special tax regimes. The object of the research is taxation and tax regulation of small and medium-sized businesses by the means of the mechanism of special tax treatment, in the forms of Simplified Tax System, Single Tax on Imputed Income, Single Agricultural Tax and the patent system of taxation. The methodological basis of the research involves fundamental concepts presented in the works of Russian and foreign scientists, legislative and regulatory acts of statel authorities, federal laws, decrees of the President and the RF Government Decree, materials of scientific and practical conferences on issues of taxation of small and medium-sized businesses. The authors have used the abstract logic, monographic, statistical, economic and other methods of economic research. The main findings of the research is the substantiation of tax instruments that realize the regulatory function of taxes in relation to the well-defined segment of the economy. Within the framework of the present research the aforesaid tool is the application of special tax regimes for of small-and medium-sized business entities. The importance of special tax regimes is tremendous at the present moment due to the unstable economic situation in the world and global crisis which have an impact on the Russian Federation as well.

Keywords: Single Agricultural Tax, Single Tax on Imputed Income, Simplified Tax System, tax burden, taxes payable, tax revenues, special tax regimes, taxation, small business, tax functions

DOI: 10.7256/2454-065X.2016.4.67670

Keywords: Single Agricultural Tax, Single Tax on Imputed Income, Simplified Tax System, tax burden, taxes payable, tax revenues, special tax regimes, taxation, small business, tax functions

DOI: 10.7256/2454-065X.2016.4.16915

Abstract: The subject (and the object) of the research is the efficiency of application of special tax regimes. The author of the article examines such aspects of the topic as assessing efficiency of special tax regimes which is an important element of the monitoring of tax benefits and a current priority. Considering that revenues from special tax regimes come to the consolidated budget of the Russian Federation constituents, analysis of their efficiency should be carried out at the federal level in order to evaluate the regulative and fiscal functions of tax regimes. Special attention is paid to analysis of the fiscal and incentive function special tax regimes based on the example of the Voronezh Region. Using econometric methods, the authors of the article analyze dynamics of revenues from special tax regimes, number of taxpayers and tax base when applying special tax regimes at the regional level based on the example of the consolidated budget of the Voronezh Region. The research also provides the results of assessing efficiency of special tax regimes in the Russian Federation and Voronezh Region according to the final data of tax revenues over the period since 2012 till 2014. The authors conclude that there is a need to improve indicators of efficiency of special tax regimes. In this regard, the authors suggest to include such indicators as the number of employees and gross product according to current prices into Forms 5-ESKH (Single Agricultural Tax), 5-USN (Simplified Tax System) and 1-NM ('On Calculation and Receipt of Taxes, Levies and Other Mandatory Payments into the Budget System of the Russian Federation). In addition, the authors emphasize the need to develop the system of the indicators of statistical tax accounts in according with established efficiency indicators for special tax regimes that would reflect compensative and drop-out tax revenues.

Keywords: tax base, tax payments, gross domestic product, taxes, special tax regimes, Voronezh Region, fiscal function of tax, taxation of small business, small business, tax administration

DOI: 10.7256/2454-065X.2016.4.67671

Keywords: tax base, tax payments, gross domestic product, taxes, special tax regimes, Voronezh Region, fiscal function of tax, taxation of small business, small business, tax administration

DOI: 10.7256/2454-065X.2016.6.19246

Abstract: The subject of the research is the agricultural industry tax incentives under existing tax laws. According to the authors, today's fiscal instruments are insufficient to perform their functions while it is well known that the entire economy depends on the system of taxation applied to the agricultural sector. Taxation, investment, and import substitution are the areas that today are most exposed to the close attention and active intervention of the government. In turn, public policy in these areas has a direct impact on the real sector of the economy, one of the fundamental industries of which is agriculture. Important factor in the development and implementation of ideas of import substitution in tactical and strategic context is the sustainable development of the Russian economy under the impact of investment and innovative commitment to public policy. Events of recent years indicate a change in approaches to solving the problems of development of the agricultural sector. Agricultural issues are converted into national and food security of the country. The authors consider such aspects of the topic as implementation of import substitution tasks, increasing investments in agricultural holdings which is impossible without interference with taxation. Increasing the attractiveness of taxation terms for business entities is a powerful mechanism for raising investments into various projects and allows to increase the number of taxpayers and the quality of their products. Particular attention is given to the special tax regime 'unified agricultural tax' and the problems of implementing this tax regime in the context of the need for import substitution. The authors of the article offer measures aimed at improving particular provisions of tax legislation for enterprises paying the unitifed agricultural tax including application of the investment tax credit. In addition, the authors have analyzed the other approach to calculating the tax rate for the unified agricultural tax and proved the efficiency of this approach. The main emphasis is made on the intergrated approach to using tax instruments in the agricultural sector.

Keywords: small business, medium business, tax incentives, agricultural sector, single agricultural tax, financial instability, investment, agriculture, import substitution, taxation

DOI: 10.7256/2454-065X.2016.6.67861

Keywords: small business, medium business, tax incentives, agricultural sector, single agricultural tax, financial instability, investment, agriculture, import substitution, taxation

DOI: 10.7256/2454-065X.2016.8.19839

Abstract: The subject of the present research article is taxaton of small business enterprises in the Russian Federation. In her research Frumina examines peculiarities of taxation of small business enterprises taking into account the most recent legislative amendments. Much attention is paid to special tax regimes and tax issues faced by small enterprises as a result of their financial and economic activity. The author of the article provides statistical data regarding payments of taxes by small enteprises and considers particular issues of tax regulation as an opportunity to refill the income base of the Russian Federation budget during the period of sequestering. Using the methods of induction, deducation and comparative analysis the author examines advantages and disadvantages of the current system of small business taxation in the Russian Federation. The main conclusions made by the author as a result of her research cover particular provisions related to harmonization of the Russian Federation legislation regulating taxation of small and medium business entities. In particular, the author questions whether it would be reasonable to refuse from the single tax on imputed earnings and impose limitations on the simplified tax system in 2018.

Keywords: tax regulation, financial regulation, tax law, tax policy, budget, special tax regimes, tax, small business, tax burden, tax benefits

DOI: 10.7256/2454-065X.2016.8.68025

Keywords: finansovoe regulirovanie, nalogovaya politika, byudzhet, nalog, malyi biznes, nalogovoe regulirovanie, nalogovaya nagruzka

DOI: 10.7256/2454-065X.2015.10.16702

Abstract: The subject of the research is the economic relations arising in the process of taxation of small- and medium-sized businesses that apply special taxation schemes including the simplified taxation schemes. The object of the research is the tax control over activities performed by legal and physical entities (so called 'sole proprietors' in Russia) that apply the simplified taxation scheme. The article is devoted to the control over the legality of applying the simplified taxation scheme in Russian taxation and complete payment of the single tax when the simplified taxation scheme is being applied. The authors' research method is based on the use of monographic, abstract, statistical, economic, legal and empirical data. The methodological basis for the research involves the Tax Code of the Russian Federation, legislative regulations and standards, scientific discussions, materials of the scientific and practical conferences covering the issues of taxation and control over the legality of applying the simplified taxation scheme. The novelty of the article is caused by the fact that the authors offer their own interpretation of the tax control over the use of the simplified taxation scheme in small-sized business and creation of favorable conditions for its development. The purpose of special taxation schemes is to encourage small- and medium-sized business as well as to stabilize the process of generation of regional budget revenues.

DOI: 10.7256/2454-065X.2015.10.67036

Keywords: taxation, state institution, business, entrepreneurship, control, politics, reforms, revenues, special taxation schemes, simplified taxation scheme

DOI: 10.7256/2454-065X.2016.11.21251

Abstract: The object of the research is the special tax regimes and their role in supporting small business in Russia. The subject of the research is the analysis of the gaps and contradictions in the legislation regulating applicability of special taxation regimes. The article presents the results of analyzing changes in the tax laws regarding small business in Russia and special taxation regimes in particular. The authors of the article make an assumption that the efforts made by the Government of the Russian Federation in order to simplify administration of taxation regimes are necessary but insufficient. Having analyzed the judicial practice and legal provisions regulating the application of special taxation regimes, the authors discover that active actions made by the Russian Federation Government in order to introduce additional tax recessions and preferences for small business will be not have a positive effect unless certain contradictions are eliminated in the Tax Code of the Russian Federation. The methodological basis of the research is the systems analysis of the tax legislation, letters of the Ministry of Finances of Russia and instruction of the Federal Tax Service of Russia that contain contradictions with regard to administration of special taxation regimes. The scientific novelty of the research is caused by the fact that based on the results of the analysis of tax legislation regulating special taxation regimes, the authors make a conclusion that the efforts applied by the government in the sphere of taxation is not efficient enough. To support small business, the government uses a standard set of methods such as reduction of tax rates, expansion of tax preferences, etc. Meanwhile, it is necessary, first of all, to conduct a revision of the applicable tax legislation, in particular, parts of the Tax Code of the Russian Federation regulating implementation of special tax regimes, and to eliminate uncertainties and contradictions that create actual hindrances for the development of small entrepreneurship. For the moment tax laws do not distinguish between small, medium and large business which, according to the authors of the article, is wrong. In case of small business where special taxation regimes are applied, it is necessary to apply the principles of simplicity and easy use of tax laws which implies, first of all, elimination of contradictions and uncertainties. The results of the research can be used in the legislative decision-making process regulating special taxation regimes.

Keywords: tax schemes, shadow economy, principles of taxation, tax disputes, contradictions in legislation, special regimes reform, taxation regimes, small business, tax exemptions, monitoring of tax legislation

DOI: 10.7256/2454-065X.2016.11.68325

DOI: 10.7256/2454-065X.2015.12.15651

Abstract: The subject of the research is the special tax treatments that can be applied in the process of taxation of agricultural holdings. Special tax treatment (regime) stands for a special procedure for calculating and paying taxes and levies that is used for a certain period of time, in certain cases and in the manner prescribed by the Tax Code of Russia and applicable federal laws. Special tax treatments include the following: agricultural producers taxation system (the unified agricultural tax), simplified taxation system and taxation system in the form of the unified tax on imputed income for certain activities. In the course of writing her research Ermakova has applied the following research methods: comparative method, analysis of the regulatory and legal framework, examination of monographical publications and articles and analytical method. The researcher emphasizes the need for developing the single accounting policy of all companies constituting an agricultural holding. Ermakova also offers her own definitin of the single accounting policy of an agricultural holding and describes the main distinguished features of the process of taxation of agricultural companies. The author also describes peculiarities of agricultural holding companies applying the general taxation treatment and focuses on the nature and procedure for applying special tax treatments at agricultural holding companies. The researcher discusses benefits and drawbacks of applying special tax treatments.

DOI: 10.7256/2454-065X.2015.12.67390

Keywords: agricultural holding, accounting policy, taxation, tax regimes, tax treatments, companies, recording, regulation, system, law, procedure

DOI: 10.7256/2454-065X.2015.12.15864

Abstract: The object of the research is the social relations arising in the process of calculating and paying taxes in the sphere of education and science and application of tax benefits by educational or research institutions in case of certain taxes, in particular, corporate profit tax and value added tax. The subject of the research is the provisions of tax legislation regulating the procedure for imposing taxes on educational or research institutions as well as establishing the mechanism of their tax stimulation. The purpose of the research is to define the mechanism of taxation of educational and scientific spheres taking into account the means of their tax stimulation. Consistent and valid results of the study are obtained by using the combination of system-structure, comparative law, legal technical and logical theoretical methods as well as methods of analysis, explanation, induction, deduction, interpretation and classification. The novelty of the article is caused by the fact that in the course of analyzing tax legislation of the Russian Federation, Moshkova has examined peculiarities of taxation of the sphere of education adn science as a result of Russia transferring to innovation-based economy, describes the procedure for calculating and paying taxes by educational or research institutions based on the example of the corporate profit tax and value added tax, views special features of tax stimulation of this social sphere and defines the gaps in the existing tax legislation as well as gives recommendations on how to improve it.

Keywords: educational institutions, tax benefits, tax stimulation, VAT, the income tax, the sphere of education and science, taxation, educational activity, innovation, scientific research

DOI: 10.7256/2454-065X.2015.12.67391