Taxes and Taxation - rubric TAX CALCULATION AND REPORTING

Abstract: Having evaluated the method of donation distribution in the Kamchatka Region, the author concluded that it only partially fulfilled the main purpose of leveling the budget. According to the author, adding one more budget-making municipal tax (property tax) to the representative tax system in this region will allow to estimate the taxable capacity more fully. Using the multiplication of the base earning capacity per single activity and of imputed earnings as an economic indicator of a single tax imputed earning will also make the calculations more exact. Using parameters of the middle level of the fiscal capacity when distributing donations will allow to effectively distribute the money from the regional fund of financial support of municipal and urban districts, suppress so called ‘welfare mentality’ and stimulate the state authorities to accumulate their own source of income.

Keywords: tax, potential, Kamchatka, municipal corporation, single tax on imputed earnings, budget, donations, property, administration, rate of return.

Keywords: nalog, uchet, bukhgalter, dokhody, raskhody, kodeks, zakon, bukhuchet.

Abstract: The article compares reducing a method of depreciation with a direct method of depreciation, in particular, in the sphere of application of specific (multiplying) coefficients to the depreciation norm. The author also considered certain issues connected with the reducing method of depreciation which are not fully covered by the law. The author also gives his recommendations on when it is appropriate for an organization to start using the reducing method of depreciation.

Keywords: tax, benefit, amortization, reducing, method, norm, coefficient, cost, property

Abstract: The authors of the article developed the conception of non-linear amortization based on a flexible differentiate application of decreasing and multiplying coefficients to various amortization groups of permanent assets. The authors also proved the need in management of amortization and tax flows at an enterprise. The article describes an effective structure of the capital stock and defines situations of strategic positioning of non-linear amortization in the ‘tax burden-amortization quota’ system of coordination.

Keywords: tax, amortization, property, tax to revenue ratio, reserve, balance, non-linear, capital, enterprise, conception.

Abstract: The article researches the problems arising when qualifying a ‘rude violation of rules of accounting calculation and reporting’. The author of the article studies peculiarities of violations related to violation of rules of accounting and tax calculation described by the Article 15.11 of the Administrative Violations Code and the Article 120 of the Tax Code of the Russian Federation. Based on the analysis of mentioned above legal norms the author points out the need in a clear differentiation between the terms ‘rude violation of rules of accounting calculation and reporting’ and ‘rude violation of rules of income, expenditure and taxable items accounting’ and suggests a list of activities composing the mentioned above violations.

Keywords: studies of law, violation, rules, accounting, tax, report, responsibility, administration, tax, the Code.

DOI: 10.7256/2454-065X.2013.6.2422

DOI: 10.7256/2454-065X.2023.2.39375

Abstract: The subject of the research presented in this article is the theoretical and organizational aspects of creating a system of internal tax control of small enterprises. The author proves that such a system is an effective tool for managing tax risks of organizations to reduce current and potential financial losses of economic entities. The significance and relevance of this issue has been confirmed empirically, including using the latest data from the statistical tax reporting of the Federal Tax Service of Russia. The approach used by the author to the organization of internal tax control is based on the provisions of the COSO methodology, regulatory requirements of domestic legislation and provides for consideration of the specific features of small business entities that affect the procedure for conducting internal control of small enterprises. The criteria of functionality and structural elements of the internal tax control system are defined, their content is described. The approaches proposed by the author to the construction of the internal tax control system are summarized in the form of schemes, algorithms and recommendations that can be taken as a basis for the organization of such work by the heads of small enterprises. The scientific novelty of the research consists in a comprehensive study of the theoretical and organizational aspects of internal control for the development of an internal tax control system and in the application of the conceptual provisions of the theory of internal control to the management of tax risks of organizations, taking into account the specifics of small businesses.

Keywords: regulations, business process, internal control procedures, control environment, tax control, internal control, tax risk management, tax risks, small business, activity specifics

DOI: 10.7256/2454-065X.2013.4.7887

Abstract: The paper shows the analysis of problems of functioning and performance of tax and budget laws of the Russian Federation. The author also describes problems of taxation of a new type of establishments, shows the nature and tax and legal status of such establishments and provide their defi nition. The article also addresses to the issues of legal regulation of tax and budget accounting, treasury funding, budgetary and autonomous institutions.

Keywords: establishment of a new type of legal status, duties and taxes, organizational system, management and taxation.

Abstract: The article describes the study aimed a t forma t ion of the procedure for calculating tax return of gas-supply organizations. The author suggests the following specific methods as an innovation: calculation of tax return taking into account specific features of taxpayer’s functions, determination of tax return of a region in general, analysis of f lexibility coefficients of tax burden based on their profitability as one of the key indicators of the tax return level. The author also proves a number of statements related to the determinants of tax return in the sphere of gas supply, the tax return level and possible changes in this sphere.

Keywords: taxes and taxation, gross domestic product, tax return, tax burden, profitability, gas-supply sphere, revenue, added value, business efficiency, microeconomic financial coefficients.

DOI: 10.7256/2454-065X.2013.7.2417

Abstract: Under conditions of market economics one of the key conditions for creation and successful business development is attraction of resources (fi nancial resources in the fi rst place). In this case, fi nancial (accounting) reports play the main role in formation of successful investment prospects. It is some kind of a visiting card of an organization. Under conditions of ongoing globalization and creation of different major fi nancial and industrial groups of companies, corporations, holdings, concerns and etc. consolidated fi nancial statements are gaining more importance.

Keywords: accounting and trade, consolidation, audit, fi nancial reporting, merging, control, incorporation, group of companies, audit.

DOI: 10.7256/2454-065X.2022.6.39189

Abstract: The problem of the lack of legislative certainty regarding the formation of the initial cost of a construction object in tax accounting made it possible to identify the purpose of the article - the analysis of fiscal uncertainty regarding the formation of the initial cost of a construction object and the search for a mechanism to eliminate it. Achieving this goal required solving a number of tasks, including: analysis of existing rules and approaches to determining the initial cost of a construction object in tax accounting; identification of tax risks of uncertainty of including costs in the initial cost of a construction object for construction companies; development of a methodical approach to determining the initial cost of a construction object. The object of scientific work is a set of socio-economic relations that arise in the process of applying tax legislation on tax accounting in construction. The subject of the study is the initial cost of a construction object in tax accounting. The novelty of the work lies in identifying the problematic aspects of the current approaches to determining the initial cost of a construction object in tax accounting, as well as in proposing measures to eliminate them. The main conclusions of the study can be considered as follows. There is no direct relationship between the types of construction costs that form the initial cost and the construction object. Three categories of costs for construction companies have been identified in terms of inclusion in the initial cost of a construction project: those that do not cause uncertainty, that are controversial, and that are not reflected in the clarifications of the authorities. It is proposed to create an electronic service of the Federal Tax Service of the Russian Federation, containing three subsections (analytical tools, methodological tools, consulting services). The service will significantly reduce the degree of fiscal uncertainty in determining the initial cost of a construction project for construction companies.

Keywords: fiscal uncertainty, construction object, initial cost, taxation of construction organisations, construction industry, construction, construction costs, tax accounting, taxes, construction expenses

Abstract: The article contains the methods of evaluating the level of development of the components constituting the innovative environment of economic systems as well as the level of development of the technological infrastructure and comparative analysis of the internal and external components of innovative environment. The author provides the list of factors determining the structure of production infrastructure and information component of economic systems. The author also provides an example of the main components of technological infrastructure of economic systems at the federal district level as well as the rating scores of development of technological infrastructure of federal districts based on statistic data for 2010. The author also gives ratings of production and information components of innovative environment of federal districts.

Keywords: economics, methods, level, rating, evaluation, development, factors, infras tructure, innovation, environment.

DOI: 10.7256/2454-065X.2019.1.28503

Abstract: The subject of the research is the income tax and components of the profit tax reporting system in today's business environment. The object of the research is the process of current income tax development taking into account the difference between accounting and tax reporting. The aim of this article is to demonstrate the relationship between the accounting and tax reporting of receipts and expenditures acknowledged during calculation of the taxable income tax basis. The research of increasing the accuracy of income tax basis calculation is based on the application of general research methods such as observation, induction, deduction, synthesis and systems approach. The authors of the article focus on the proof of the validity of their methodological approach that allows to calculate the current income tax based on accounting statements taking into account the adjustment of the tax basis according to constant and temporary differences. The authors analyze the stages of calculating the current income tax and procedure for submission and disclosure of income-related information in the accounting and tax reporting. The authors offer their algorithm for checking the validity of income tax basis based on accounting statements.

Keywords: temporary taxable differences, temporary deductible differences, permanent differences, current income tax, accounting profit, profit, tax, tax accounting, accounting statements, tax reporting

Abstract: Constantly changing legislation requires taxpayers to choose an effective taxation policy. Orientation at renovation of industry also suggests choosing an effective depreciation policy.

Keywords: taxes and taxation, depreciation, depreciation policy, taxation, permanent assets, methods of depreciation, means of depreciation, useful service, tax saving.

Abstract: The article is devoted to the accounting and taxation under the conditions of insolvency of an enterprise. The author of the article in detail analyzes the three approaches to the expense tracking related to the bankruptcy procedure. The first approach suggests to keep accounts of such expenses on a separate account named ‘Bankruptcy related expenses’ and to open various sub-accounts depending on the type of expense and the source of their reimbursement. The second approach suggests to keep accounts of such expenses on the account named ‘deferred expenses’. The third approach suggests to divide bankruptcy related expenses into state fees and court fees. The author also briefly describes the methods of accounting different bankruptcy procedures as well as their influence on the taxation process.

Keywords: taxes and taxation, records, accounting, expen ses, taxes, taxation, insolvency, bankruptcy, debtor, cession.

DOI: 10.7256/2454-065X.2022.5.38603

Abstract: The problem of the lack of legislative certainty in the field of establishing the principles of separate accounting allowed us to determine the purpose of the article – the development of recommendations for separate VAT accounting based on the analysis of judicial practice. Achieving this goal required solving a number of tasks, including: formation of an understanding of the fundamental features of the division of operations into levels of synthetic and analytical accounting; formation of proposals on the most effective methodology for separate accounting based on judicial practice and the experience of economic activities of organizations from different sectors of the economy. The object of scientific work is a set of socio-economic relations arising in the process of applying VAT tax legislation. The subject of the study is the mechanism of separate accounting for value added tax. The novelty of the work consists in identifying problematic aspects of the functioning of the current tax legislation in the field of separate VAT accounting, as well as offering solutions to them. The main conclusions of the study can be considered the following. The absence in the tax legislation of the obligation to keep separate records when using different VAT rates does not exempt the taxpayer from the obligation to separate transactions and tax bases at different tax rates. This conclusion also applies to taxpayers who carry out operations to loans in cash, despite the fact that VAT is fully deductible when performing such operations. In addition, based on the methods of separate accounting considered in the work, it is worth noting that the accounting methodology, which implies the opening of additional sub-accounts to accounting accounts, is the most effective. It is based on the differentiation of accounts and sub-accounts of accounting, this will allow to collect the necessary information on synthetic accounting accounts on the operational requests of tax authorities.

Keywords: accounting methodology, input VAT, VAT refund, avoidance schemes, VAT-free transactions, tax evasion, tax deductions, provision of loans, export taxation, separate accounting

Abstract: In the current economic environment leasing is an attractive way of obtaining permanent assets for many organizations. However, despite the fact that leasing came to Russia at the beginning of the last decade, there are still certain problems arising when the ownership of the leasing item is passed to a lessee. In particular, these problems appear in the process of tax reporting of the redemption price of the leasing item.

Keywords: tax, leasing, agreement, property, payment, redemption, amortization, advance payment, reporting, the Code.

DOI: 10.7256/2454-065X.2024.1.70004

Abstract: This work focuses on the study of the concept of data comparability. Despite the importance of ensuring comparability of data in theory, in practice, analysts often forget about the need to verify whether information collected from different sources, for different subjects of economic activity, is suitable for comparative research. Based on this: the object of the study is to directly ensure the comparability of data, and the subject of the study is the application of this theory in practice, with an emphasis on the field of taxation. Moving from general, abstract economic examples in theory related to financial data and reporting, the author gradually moves on to the study of comparability in transfer pricing, in industry analysis using such industry averages as profitability and tax burden. The article uses a number of scientific research methods: formal logical, induction and deduction, as well as dialectical research method. Studying Russian and foreign sources, the author identifies three levels in theory: accounting, correctional and expert; which is also a scientific novelty. With their help, the difficulties associated with comparing enterprises with different characteristics are considered, the scope of comparability is explored, taking into account factors such as differences in jurisdictions, economic conditions and the changing regulatory landscape. Shedding light on these issues, this article gradually delves into the application of the concept in practice in the analysis of tax-related data, pointing out both the positive and negative sides of using industry-wide relative indicators when comparing organizations. At the end of the study, it is concluded that there is a need to apply a more targeted approach when comparing the results of economic activity of organizations.

Keywords: types of economic activity, relative indicators, absolute indicators, tax burden, analysis of financial statements, data taxation, comparability of data, the usefulness of information, data comparability levels, industry analysis

DOI: 10.7256/2454-065X.2017.9.23552

Abstract: The subject of the research is corporate accounting statements. The object of the research is the evaluation of the quality of corporate tax statements which is an important task of tax authorities. The authors of the article examines particular aspects of the quality of statements which plays an important role in the decision-making process to be performed during tax auditing of taxpayers, obtaining information to calculate tax burden, investment, and financial planning. The authors of the article describe prospects for conducing an in-depth tax control using the new model and expanding tax control methods and demonstrate opportunities that can be provided by financial economic analysis when analyzing decency of accounting statements, and efforts to combat accounting manipulations. The authors review a new model for analyzing decency of accounting statements as an algorithm for discovering accounting manipulations. According to the authors, it is a new dawn and a breakthrough for a financial analyst. The model offered by the authors present a new set of activities and analytical tools that are very technological in implementing modern data processing methods and economic in time and labor costs. The main conclusions of the research is the opportunities provided to tax authorities when implementing the model including the opportunity to give a fast and clear answer to the question whether accounting statements are biased without analysing documents, transfer check and expensive and long audit. The authors' contribution to the topic is the fact that they overcome limitations of the foreign model such as sketchness and model parameter set calculated on the basis of foreign states' experience and make it applicable under Russia's conditions. As the authors' practice in implementing the model in Russia demonstrates, the model is applicable under Russia's conditions and provides certain opportunities. The novelty of the research is caused by the fact that the authors apply a foreign model of fair accounting analysis (Beneish Model) and carry out an in-depth analysis of basic relations to obtain a clearer picture as well as describe prospects of launching this model for consolidated statements database that involves thousands of companies which can produce an effect for mass monitoring by tax authorities.

Keywords: accounting statements, manipulations, accounting statement bias, auditing methods, financial economic models, auditing models, financial ratio analysis, financial economic analysis, tax control methods, tax control

Abstract: The article analyzes current methods of calculating tax burden on economic entities’ activities. The author of the article describes certain disadvantages of these methods in evaluating investment banks and suggests the author’s method of such calculation. The article also provides a simplified algorithm of calculating the tax burden on the profit of an investment bank based on the method proposed by the author. Unlike others, the author’s method takes into account peculiarities of taxation of investment banks such as the specifics of formation of tax expenses.

Keywords: tax, profit, bank, method, burden, algorithm, regulator, burden, formula, accounting.

DOI: 10.7256/2454-065X.2015.3.13247

Abstract: The subject of this article is financial relations that form as a result of cooperation of taxation institutions and tax payers. The current order of implementation of cash registering equipment demands a certain perfectibility, because in the current conditions, it is ineffective from the point of view of guaranteeing tax revenues. Besides, the current order is also expensive for entrepreneurs: at present, the operation of one cash-register machine demands about 17,000 rubles (which approximately equals $ 293) a year. In connection with this, the article dwells upon the aims of an experiment of cash registering equipment and the scheme of its organization in Moscow, the Moscow region, the Kaluga region and Tatarstan, as well as upon the first results of the implementation of this project. The standard regulations in the sphere of taxation served as the methodological basis of this analysis. In this article, the author uses the methods of analysis and synthesis, deduction and induction. Analyzing the above-mentioned standard regulations, as well as statistic data, the article gives proof of the conclusion that switching to a the new system may not only cut down the entrepreneurs’ expenditures, but also considerably expand their possibilities of implementing modern smartphones or tablet computers for calculations, as well as to switch to electronic registration of cash registering equipment without the necessity to visit a tax office. In fact, the new technology enables the tax services to receive information on cash payments quickly and efficiently, and, therefore, to create a risk-oriented system of control at the cost of automatic discovery of zones that are risky from the point of view of law infringement.

Keywords: tax payers , tax authorities, cash registering equipment, experiment, fiscal communications’ provider, expenditures of entrepreneurs, registration of cash registering equipment, risk-oriented system of control, administration, tax cooperation

DOI: 10.7256/2454-065X.2015.3.66299

Keywords: tax payers, tax authorities, cash registering equipment, experiment, fiscal communications’ provider, expenditures of entrepreneurs, registration of cash registering equipment, risk-oriented system of control, administration, tax cooperation

DOI: 10.7256/2454-065X.2016.3.17572

Abstract: The object of the research is the development of pre-investment analysis of a company (due diligence) and tax due diligence as the subdivision of such analysis as well as their ole on the merger/take-over market. The subject of the resaerch is a series of theoretical and practical issues aimed at increasing the quality and efficiency of due diligence procedures. In her research Sinkina has analyzed the legal origin and today's approaches to due diligence and described the process, structure and contents of due diligence. The author also describes the methods and procedures of due diligence and advantanges of the integrated model. Special attention is paid to the arrangement of tax due diligence and presentation of 'tax opinion'. The methodological basis of the research involves fundamental provisions presented in Russian and foreign researches. in her research Sinkina has used the systems approach to studying the aforesaid issues as well as general and specific research methods such as abstraction, analysis and synthesis, induction and deduction, comparative analysis and grouping. The main conclusions of the research are the following. Due diligence has two definitions. First of all, it is assessment of risks and opportunities associated with a proposed transaction to be performed on the merger/take-over market. Secondly, it is the standard of due care required for certain operations. In both cases, due diligence is the analysis of the accuracy of information regarding future investment or decision and assessment of the future potential of a business transaction. Due diligence analysis can be applied to various spheres. However, tax due diligence is crucial for creating an image of a potential target company. One of the reasons of unsuccessful and failed transactions on the merger/take-over market in Russia and foreign states is ignoration of pre-investment analysis. The scientific novelty of the research is caused by the fact that the author of the article justifies a number of recommendations for making a successful transaction: 1. to conduct a thorough integrated pre-investment research, 2. to pay due attention to tax due diligence, 3. to provide access to the virtual 'data room' for consultants so that they can collect information about their object of analysis, 4. to keep in mind that the time spent on due diligence is directly proportional to the efficiency and productivity of analysis; 5. to provide a detailed SWOT analysis of a business transaction based on the results of due diligence, SWOT analysis is being made from the points of view of different disciplines which should create the basis for the executive deicision making process. The author of the article agrees to many researchers that there is a growing need for special standartization of due diligence and tax due diligence as the basis for the risk-oriented approach used in audit. The author also makes a suggestion that the transition of Russia to international audit standards in January 1, 2018 shall increase the quality of due diligence as a result of involvement of specialists from different spheres without auditors and consequently reduce the expenses of such analysis which is especially important in the pre-investment period.

Keywords: presentation of tax opinion, merger/take-over market, pre-investment research, definition of due diligence (DD), approaches to DD, DD process, DD structure, arrangement of tax DD, DD methods, individual or integrated DD

DOI: 10.7256/2454-065X.2016.3.67620

DOI: 10.7256/2454-065X.2013.4.62859

Abstract: The article gives the definition of accounting policies and substantiates the necessity of establishing accounting policies for the purposes of taxation in agricultural holdings. The author gives the definition of agricultural holdings and examines the relation between taxation and budget of holdings. The article examines the order and procedure of establishing a tax accounting policy in agricultural holdings and provides systematic rules for regulating and structurizing of such policies.

Keywords: Tax and taxation, agricultural holding, company, accounting policies, tax accounting, efficiency, rules of forming, tax regime, document.

DOI: 10.7256/2454-065X.2013.6.62997

Abstract: Pursuant to Clause 2 of Article 218 of the Civil Code of the Russian Federation, the right of ownership to property can be purchase by a third party by signing the purchase/sale agreement, contract of exchange, gift agreements and other deeds of assignment of assets. Clause 2 of Article 423 of the same Code provides a definition of so called ‘gratuitous contract’ or ‘contract of benevolence’. A contract of benevolence is concluded between the two parties, one of which undertakes to provide assets to the other party without charging any pay. So should we consider that the terms ‘gift’ and ‘gratuitous delivery’ to be synonymous from the point of view of civil law?

Keywords: Taxes and taxation, un-payable, tangible, assets, gift, delivery, active assets, market, value.

DOI: 10.7256/2454-065X.2015.6.15265

Abstract: Creation of the model of service-oriented management involves the development of public services based on electronic interaction of the tax authorities with taxpayers. Implementation of these areas involves the creation of conditions for streamlining and simplification of tax procedures, forms and methods of tax administration which can increase the number of taxpayers who voluntarily perform their tax obligations. The expected result will be the expansion of the range of services provided by tax authorities to taxpayers, improvement of information on tax legislation and, as a consequence, increase in the share of taxpayers who satisfactorily assess the quality of tax administration.The purpose of this paper is to review the current practice of information exchange between tax authorities and taxpayers and to determine the main directions of improving it.The authors of the article show the role of modern information technologies in the process of transforming the activities of tax authorities. The authors prove the need for the development of online tax services allowing to automate the maximum amount of tax procedures. They also demonstrate that it would be advantageous take on the tax monitoring based on building trust between tax authorities and taxpayers while controlling the timeliness and completeness of tax payments to the budget system.

Keywords: tax audit, taxpayer, tax monitoring, State Tax Service, online services, communication, tax authorities, tax awareness, tax inspector, partnership

DOI: 10.7256/2454-065X.2015.6.66631

Keywords: tax audit, taxpayer, tax monitoring, State Tax Service, online services, communication, tax authorities, tax awareness, tax inspector, partnership

DOI: 10.7256/2454-065X.2013.7.9134

DOI: 10.7256/2454-065X.2013.7.63047

Abstract: This article illustrates a problem of identity of payments between an organization and a tax body. It is shown that current legislation provides for a specific requirement that all budget payments should be coordinated with a tax body and identical. It is not acceptable to have unregulated sums for these payments at the accounting balance sheet. This condition becomes a defining one, if one needs to confirm the balance on account 68 “Taxes and levies payments” when controlling inventory before an annual accounting (financial) report. In the opinion of the author, the tax declaration or an advance payment calculation signed by a head of organization should be regarded as primary accounting documents for the payment of taxes for the accounting purposes. By including taxes and levies up to the date of signing of a tax declaration (advance payment report) into an accounting report for December 31 of a reporting period, one shall achieve identity of payments to a tax body and meet the requirements of the current legislation. At the same time, all of the sums of payments to the tax bodies shall be regulated, which is a necessary condition for their disclosure in a balance sheet.

Keywords: tax, calculation, reporting, payments, confirmed, identity, budget, declaration, request, charging, period.

DOI: 10.7256/2454-065X.2016.7.18725

Abstract: The subject of the research is the economic relations arising in the process of tax accounting of corporate fiscal effects. According to the authors, it is necessary to acknowledge the independent rights of accounting and fiscal (tax) accounting. It should be also noted that tax accounting is aimed at providing relevant information for both consumers and state authorities. The main objective of the accounting policy for taxation purposes should be to create an adequate system of tax accounting which would consider technological parameters of an enterprise. The methodological basis of the research implies fundamental concepts represented in Russian and foreign researches, legislative and regulatory acts of state authorities, federal laws, Decrees of the President and Government Resolutions as well as materials of research and practice conferences. In their research the authors have applied abstract-logical, monographic, statistical-economic and other methods of economic research. The main conclusions of the research provide an overview of tax accounting policy based on the two aspects. On the one hand, it is a system of tax accounting methods applied by an enterprise, on the other hand, it is a document containing the desciption of this system. This creates alternative versions of tax accounting and the need to choose particular methodological approaches to accounting process. The authors describe the main principles of developing tax accounting policy such as the accounting continuity and the accrual principle (temporarily determined business operation items).

Keywords: tax subjects, accounting policy, tax control, principles, accounting, tax accounting, taxation, tax code, profit tax, fiscal effect

DOI: 10.7256/2454-065X.2016.7.67957

Keywords: tax subjects, accounting policy, tax control, principles, accounting, tax accounting, taxation, tax code, profit tax, fiscal effect

DOI: 10.7256/2454-065X.2013.9.9002

DOI: 10.7256/2454-065X.2013.9.63384

Abstract: This article presents a debatable approach to refl ecting taxes and levies debts in accounting (fi nancial) reports. It is shown that traditional accounting (fi nancial) reporting on debts in taxes and levies for specifi c types of taxes (non-balanced) is quite doubtful, since according to the current legislation analytical reporting should be organized based on types of taxes (federal, regional, and local?). And one should use these enlarged groups of taxes for the organization of accounting (fi nancial) reporting of taxes and levies debts (folded) without overstating the currency of accounting balance. It is also shown that the approach of the author to the refl ection of tax obligations in accounting (fi nancial) reporting fully corresponds with the current rules for the offsetting of taxes in arrears and overpays under Art. 78 of the Tax Code of the Russian Federation (unilateral offsetting by a tax body according to the types of taxes and levies when bringing a claim to a taxpayers for taxes and levies in arrears).

Keywords: tax, types, analytical, accounting, calculation, reporting, offsetting, arrears, currency, balance sheet.

DOI: 10.7256/2454-065X.2015.11.14654

Abstract: The subject of the research is the analysis of the Russian legislation in part of implementation of transfer pricing controls between related entities that undertook the opportunity to join in a consolidated group of taxpayers back in 2012. Despite being given regulatory capabilities in recognition of transactions between members of consolidated groups, in her research Kondrashova has described several cases when members of such groups must comply with transfer pricing. The author defines the procedure for recording the results of tax price control. In the course of her research Kondrashova has used the following methods: analysis, synthesis, comparison, deduction and modelling. The main conclusions of the study are the following. Members of taxpayer consolidated groups are not fully exempt from tax in part of control over transfer prices. In some cases, particularly, when independent additional taxes or additional charges are imposed as a result of tax audits or compenasting adjustments are applied, members of the consolidated group have to adjust taxes and to record specified adjustments in their accounting.

Keywords: transfer pricing, consolidated group of taxpayers, price control, interdependent organizations, controlled transactions, symmetric adjustment, tax audit, accounting, tax on profit, tax rate

DOI: 10.7256/2454-065X.2015.11.67128

Keywords: transfer pricing, consolidated group of taxpayers, price control, interdependent organizations, tax audit, controlled transactions, compensating adjustment, accounting, profit tax, tax rate

DOI: 10.7256/2454-065X.2014.11.12979

DOI: 10.7256/2454-065X.2014.11.65780

Abstract: The article discusses the use of tools to optimize tax payments in the transport sector. The organizations engaged in transportation of goods, passengers, baggage and cargo do not have sufficient funds to renew their fleet of cars, especially after the coming into force of the law on carriers civil liability insurance. The authors point out the importance of logistics transportation and interpret statistics taken from the website of the Federal State Statistics Service. Special attention is paid to the role of the road transport which provides truck services. Through analyzing the tax indicators, the article sets out the basic tools to optimize taxation in the transport sector. The studies of Russian researchers highlighting the theoretical and methodological bases for optimization of tax payments in transport organizations served as a theoretical, methodological and empirical foundation for the present work. The authors make intensive use of regulatory legal acts in the field of tax and taxation. The novelty of the research work resides in a refined formulation of the problem and the suggestion of solutions to optimize tax payments in the Russian transport organizations. In addition, it proposes specific measures to reduce the tax burden on transport organizations and improve transportation profitability. First, complete abandonment of the imputed tax since it prevents transparency of payments between customers and carriers. Second, the provision of preferential loans to minimize the excessive tax burden. Third, carriers should be allowed to deduct the cost of the social package from the tax base.