Taxes and Taxation - rubric PREDICTION AND PLANNING IN TAXATION

Abstract: The term «offshore financial center» is a rather modern term. Most such centers are regarded as tax oasises, while these terms are not synonymous. The definitions of these terms are subject to discussion. Lack of clear definition often leads to mixing up the terms. In spite of growing internationalization of capital there is no according growth of international legal regulation, and there are no clear and generally accepted definitions. In this article the author presents a number of patterns, regarding the offshore financial centers and tax oasises. Keywords: tax, offshore, finances, globalization, rate, proportionality, Hong Kong, OEC

Keywords: nalog, offshor, finansy, globalizatsiya, OESR, stavka, Gonkong

Abstract: Calculation of periods of time is the most important guarantee of a proper realization of rights and responsibilities of participants in tax relationships. However, there are still contradictions and gaps in the questions of calculation of periods of time in the existing tax legislation which often leads to violations of rights of taxpayers. The author of the article studied the mentioned problems and commented certain provisions of the existing legislation regulating the procedure of calculation of periods of time in tax relationships.

Keywords: tax, levy, Federal Tax Service, Ministry of Finances, Codex, event, year, quarter, month, day, period.

Abstract: Based on the analysis of the draft law on transfer pricing, the author describes the most probable consequences of that law for planning financial results of a company’s activity. The author also considers the most problematic positions of the draft, particularly, requirements for calculating the market interval of earning capacity, and gives his recommendations on how to eliminate these difficulties.

Keywords: tax, transfer, pricing, earning capacity, draft law, methodology, planning, interdependent, risks, control.

Abstract: The article proves the need for return to concessional taxation of profit at manufacturing plants in Russia with the purpose to modernize and renew their main manufacturing funds. It is evidently shown that the profit of manufacturing enterprises has increased significantly in the country and in Stavropolsky region over the past years. According to the author, it can allow to raise investments of manufacturing enterprises into the basic capital. Studying the taxation experience of foreign states, the author concluded that many foreign countries practice lower tax for manufacturing companies compared to other spheres and branches of economics. Based on the mentioned above, the author suggested his own micro stimulation model of concessional taxation which allows to evaluate tax return, budget losses as well as response of Russian manufacturing enterprises. The study is based on the analysis of the activity of 10 major companies of Stavropolsky region.

Keywords: tax, manufacturing, enterprise, concession, micro simulation, model, amortization, benefit, planning, Stavropolsky.

Abstract: The article considers the need in legislative recognition of such terms as ‘tax planning’ and ‘the model of tax planning’. The author describes the way to reduce the cases of tax and levy evasion and defines an appropriate for agricultural production way to calculate the tax burden and its optimum amount in relation to GDP.

Keywords: tax, the Code, planning, burden, model, optimization, agricultural, production, minimization, cooperative.

DOI: 10.7256/2454-065X.2018.12.26237

Abstract: The subject of the research is the analysis of the production output volume when the tax burden is changed, the case study is the automobile industry. The author of the article analyzes the production output volume of leading automobile industries. The measures of financial support offered by the author encourage the development of industries that implement the production base modernization strategy using the renovation or reconstruction of the main funds, purchase of technologies and funding of researches. These measures may allow to achieve synergetic effects especially if the equipment is purcased by domestic producers. The research methods used by the author include comparison and analysis of qualitative and quantitative data obtained during analysis of the dynamics of aforesaid indicators. The author offers the method of predicting the production output volume when the tax burden is changed based on stress testing, and try out the method in the automobile industry. The perdiction of the automobile industry development dynamics allows to receive information about possible changes and prospects of industrial enterprises depending on various factors beforehand.

Keywords: long-term development, treasury revenue, manufacturing, tax analysis, key assets, automobile industry, tax burden, financial data, data base, forecasting

DOI: 10.7256/2454-065X.2019.10.31177

Abstract: The subject of this research is the factors that define the potential increase of tax revenue due to introduction in 2018 of the regime of international holding companies in the two special administrative districts. The goal of this article lies in quantitative assessment of fiscal effect that would take place if the companies of the Russians registered in foreign jurisdictions, popular from the perspective of business structuring, would undergo the procedure of redomiciliation in the special administrative districts. The analysis considers the results of sociological surveys on the readiness of entrepreneurs to bring capital back to Russia. The research methodology is based on systemic approach that allows assessing the impact of a set of various economic factors upon the level of tax revenue, as well as involves the principles of behavioral economics and financial sociology. The conclusion is made that in terms of the rate of return of capital transfer at 6.2%, which corresponds with the average return on capital in the developed countries in 1980-2010, the potential fiscal effect from operation of the special administrative district may be estimated in the range from 17 to 30 billions of rubles. The results may be applies in the course of analysis of the efficiency of special administrative districts and deoffshorization policy overall, as well as future improvement of legislation on the international holding companies.

Keywords: dividend taxation, budget efficiency, tax revenues, tax treatment of international companies, tax amnesty, foreign direct investments, offshore jurisdiction, BEPS Plan, preventing and countering tax base erosion and profit shifting, tax policy

DOI: 10.7256/2454-065X.2022.5.38403

Abstract: The article is devoted to assessing the role and determining the directions of improving the efficiency of the tax administration system in order to develop the activities of small and medium-sized businesses and the development of individual entrepreneurial initiative in the Russian Federation as priorities of the national economy. The study includes two parts: the first is devoted to the identification of modern trends in the tax administration of small businesses, the second - the directions of their development. The research methodology includes general scientific and private scientific methods of cognition, including analysis and synthesis, induction and deduction, method of comparison, generalization, analysis of dynamic series, graphical method of data representation and visualization. The scientific novelty of the study consists in the comprehensive development of proposals to improve a number of mechanisms and tools for tax administration of small businesses, ensuring the effective implementation of state policy in the field of small and medium-sized business development, contributing to the activation of individual entrepreneurial initiative. The scope of application of the research' results: The Government of the Russian Federation, the Ministry of Finance of the Russian Federation and the Federal Tax Service, the Ministry of Economic Development of the Russian Federation, other interested public authorities and management bodies can use the results of the study in determining ways to develop tax administration in the Russian Federation in terms of stimulating the activities of small and medium-sized businesses.

Keywords: automation, tax culture, shadow market, busyness, taxation of the self-employed, special tax regimes, small business, tax control, tax administration, tax authorities

DOI: 10.7256/2454-065X.2024.3.70590

Abstract: The subject area of this article is the application of descriptive statistics and multidimensional classification methods to describe the regional features of the formation of tax components of revenues of consolidated budgets of the Russian Federation. The aim of the work is to demonstrate the simplicity and effectiveness of using mathematical and statistical methods and the functionality of the open source language R to solve problems of structural analysis of tax revenues, identify regional specifics, and comparative analysis of regions from the point of view of tax revenues. The apparatus of mathematical statistics implemented in the R language, in particular, opens up wide opportunities for classifying tax subjects, including multidimensional ones, significantly facilitating the procedures of analysis, ranking and planning. The functionality described in the article can be used in the process of forming and adjusting tax policy at different levels. The possibilities of the mathematical statistics apparatus in combination with the instrumental methods of the R language are revealed by the example of the classification analysis of the regions of the Russian Federation. At the same time, the absolute and relative values of tax revenues in the revenues of regional budgets are selected as classification features. The classification by belonging to the federal district and the study of the "natural" stratification by the method of cluster analysis are considered. The apparatus of mathematical statistics and, especially, the tools of the R language are used unreasonably rarely in research of this kind, despite the ease of use and the absence of the need for special training, these circumstances determine the relevance of this article. Aggregation by federal districts made it possible to identify: the Ural Federal District as the leader in terms of the average regional share of tax revenues in the revenue part of the budget and the North Caucasus Federal District, characterized by the lowest average regional contributions of tax payments to regional budgets. The analysis of the natural stratification of the regions of the Russian Federation by their relative tax contributions to consolidated budgets made it possible to identify groups: the most typical regions, subsidized regions, donor regions and regions in which the most expensive assets of enterprises of the Russian Federation are concentrated

Keywords: subsidized regions, tax collection statistics, budget tax revenues, descriptive statistics, cluster analysis, regional tax revenues, multivariate classification, mathematical statistics, tax analysis methods, R language

DOI: 10.7256/2454-065X.2015.1.12767

Abstract: The article describes the role of budget-tax planning. The author of the article also views the directions of growth of local budget revenues in this day and age. Special attention is paid at the questions of strengthening of profi ts of municipal units based on implementation of taxable capacity.

Keywords: taxes and taxation, revenues, payments, municipal unit, budget, record, registration, potential, reserve, planning.

Abstract: In the article the problems of development of tool of state tax management and making are considered on this basis of practical recommendations on application of his constituents in the conditions of globalization of economic processes.

Keywords: taxes and taxation, state regulation, fl ow of tax revenues, tax to revenue ratio, effi ciency of tax planning and prediction, matrix of tax to revenue coeffi cients, simulation model of predicted values, minimization of fi nancial risks of a government, modeling of tax revenues, mid-term and long-term planning of tax crime, economic activity of a particular region.

Abstract: In their business activities organizations try to ensure the minimal capital structure. For this purpose, it is important to assess the expenses of involving different elements of the capital. If an organization has constant back taxes, it is necessary to keep in mind that the cost of taxes paid into the budget together with the expenses for ensuring them (paying the fi ne) infl uence the structure of debt and, consequently, the attractiveness of business.

Keywords: taxes and taxation, tax, burden, cost, debt, analysis, organization, differential, method.

Abstract: The main point of the article is to study indicators and methods of evaluation of taxable capacity of the Russian Federation constituents and to analyze their perspectives and ways of improvement. The article analyzes evaluation indictors of taxable capacity of the Russian Federation constituents. The author of the article describes the main methods and evaluation issues of taxable capacity, conducts a review, proves the need for and clarifi es the economic defi nition of the term ‘taxable capacity’. The author also studies the current approaches to evaluation of taxable capacity and describes advantages and disadvantages of the regressive method of evaluation. Based on the study, the author provides a classifi cation of methods of evaluation of taxable capacity of the RF regions’ profi ts. For the purpose of increasing the accuracy of evaluation of taxable capacity, the author proves the need in an approach based on implementation of the representative taxation system which uses the evaluation factor. The author also provides a more exact system of evaluation methods based on implementation of the evaluation factor which allows to increase its accuracy as well as to consider peculiarities of a low profi t region. The author also performs clustering and evaluation of taxable capacity of the Russian Federation constituents based on the described method.

Keywords: taxes, capacity, indicators, planning, methods, evaluation, additive, regressive, region.

Abstract: In the modern methodology of the tax regulation of the economy takes a special niche in the study of the tax potential of economic systems at different levels and the economy as a whole. Meanwhile, forecasting features of the process of its formation and implementation involves the examination of patterns of tax payments to generate ones by economic systems at the primary level of taxation, i.e. at the level of the taxpayer. The article presents a structural analysis of the forming mechanism of the tax component of economic activity in relation to the economic entity as a housekeeping unit. Investigation of the forming conditions of the elements of the economic entity´s tax potential indicates the systemic nature of their formation and implementation, as well as the need for the delineation of their total population at the individual phases and the stages. The process of generating tax payments of economic system introduced by the author in the form of cyclic interconnection circuit elements of the tax component of economic activity, while noting the functional role and signifi cance of each one, taking into account the possible risk factors of their origin and manifestation.

Keywords: tax potential of a business entity, a systemic process, generation of tax payments, tax component of economic activity, taxable resources, the object of taxation, tax base, tax liability, tax payment.

DOI: 10.7256/2454-065X.2015.1.66024

Abstract: The article analyzes the existing federal and regional legislation in the sphere of application of such special tax regimes as a single imputed income tax and the patent system of taxation; identifies positive and negative aspects of their practical application; studies the dynamics in tax revenues from the payment of the single tax under UTII and cost of patents when applying the Patent Taxation System (PTS) and the previous patent-based Simplified Tax System; examines statistics reports on the number of taxpayers applying the special tax regimes. Analysis of the legislation revealed contradictions in the existing legal acts regulating the use of PTS, and examination of the statistical data showed the economic inefficiency of the applied special tax regime. It is concluded that the existing patent taxation system should be reformed. The author suggests an optimal solution to problems identified during the analysis of the legislation; substantiates the proposed changes and predicts projected revenues of the consolidated budget of the Russian Federation if of suggested improvements are implementation.

Keywords: tax incentives, small and medium business, special tax regimes, patent taxation system, restrictions on the use, annual revenue, number of employees, double taxation, budget revenues, development prospects.

Abstract: The article considers the tax burden of an enterprise and its place in the system of tax management. The author describes the spheres of application of tax burden at a micro-level and views the main factors of tax burden of an enterprise.

Keywords: tax, burden, enterprise, functions, factors, planning, management, micro-level, law, the Code.

Abstract: The article is devoted to the estimation of tax burden of an enterprise and its role in the system of tax management. The author of the article offers a procedure for estimating tax burden of a manufacturing enterprise.

Keywords: tax, burden, enterprise, evaluation, method, management, administration, planning, profit, law.

DOI: 10.7256/2454-065X.2014.1.10767

DOI: 10.7256/2454-065X.2014.1.63975

Abstract: The present article deals with the problem of insufficient revenues from personal income taxes to the budgets of urban districts, in particular, capitals of the Volga Federal Region, according to established standard rates of deductions from the regional budget, as well as classification of municipal governments depending on the average salary and fiscal revenue per person. The purpose of the article is to demonstrate the need for increase in standard rates of deductions from personal income tax into the budgets of urban districts, i.e. capitals that were not classified by the Strategy of Social and Economic Development of the Volga Federal Region 2020 as zones of advanced economic growth. This would raise their fiscal capacity and stop the flow of highly skilled and young workers to the regions with the higher level of economic development. The authors of the article provide the rating of the 14 urban districts of the Volga Federal Region depending on the key indicators defining the amount of revenues from personal income tax: population and average salary. The fiscal capacity of each city is estimated based on their total budget revenues and individual revenues per citizen. As a result of comparison of urban districts according to the amount of their standard rates of deductions from personal income tax, the level of their fiscal capacity and their rating position in the Top 100 Cities of Russia, the authors of the article make a conclusion that the cities that are rated higher and seem more attractive for citizens have greater rates of deductions from personal income tax than in other cities, comparable to or even exceeding them in population or average salary, thereby emphasizing the need for increase in standard rates of deductions from personal income tax into the budgets of urban districts, i.e. capitals that were not classified by the Strategy of Social and Economic Development of the Volga Federation Region 2020 as zones of advanced economic growth. This would raise their fiscal capacity and stop the flow of highly skilled and young workers to the regions with the higher level of economic development.

Keywords: tax, revenue, physical entity (person), standard rates of deduction, budget, urban district, capital, region, non-repayable receipts, fiscal capacity.

Abstract: Concerning the fact that the main goal of the modern tax system lays in creation of the incentives for the development of market institutions and of the favorable conditions for improving production effi ciency and renewal of fi xed assets of enterprises, reducing the tax burden should be accompanied by the reduction the cost of the tax system functioning, as well as the development of “social” and “regulatory” functions of taxes. Transformation of the tax system aimed at reducing the tax burden, the regional and local taxes, makes it necessary to create such conceptual models, that would be adequate to modern requirements and conditions, the signifi cance of which is much underestimated at this stage. In this regard, the method of situation-matrix modeling for the purpose of tax planning as a method of forecasting the fi nancial condition of the company is seemed to possess a fundamental importance. Existing as a form of representation as the universal language of transactions due to which it becomes easier to display in a compact and uniform way the relationship between economic actors in different organizational forms and at different hierarchical levels, this method allows revealing the original structure that underlies in any fi nancial category in practice.

Keywords: Tax planning, fi nancial forecasting, optimization of tax payments.

DOI: 10.7256/2454-065X.2022.1.37560

Abstract: The object of the study is the tax potential of the subjects of the Far Eastern Federal District (Far Eastern Federal District). The subject of the study is a set of relations and processes arising within the framework of the development and use of the tax potential of the Far Eastern Federal District regions. Particular attention is paid to the construction of models to assess the impact of the tax gap on regional economic growth. In the current conditions, against the background of an unstable economic situation, the issue of developing the tax potential of the regions is particularly acute, since the resources of the federal center are extremely limited. In this regard, the main purpose of the study is to develop a methodological approach to assess the use of the tax potential of the region, to test it on the example of the subjects of the Far Eastern Federal District and to determine its impact on the regional economy. This paper presents the author's definition of the category "tax potential of the region" and its author's classification. The main conclusions of the study are related to the determination of the difference between the nominal and realized tax potential, which makes up the tax gap. Regional authorities purposefully create this gap by providing tax preferences. To assess the impact of the tax gap on the main socio-economic parameters of the region's development, the authors have developed a methodological approach based on regression analysis, the elements of scientific novelty of which are the constructed models for the subjects of the Far Eastern Federal District, allowing to assess the impact of changes in the tax gap on the regional economy over the past 10 years. This approach can be applied in practice and used by the state authorities of the subjects of the Russian Federation in developing the main directions of tax policy related to the effective use of the tax potential of territories from the perspective of economic growth.

Keywords: income of the population, gross regional product, regression, tax preferences, tax potential, tax revenues, consolidated budget, investment, tax policy, regional economy

DOI: 10.7256/2454-065X.2017.9.23534

Abstract: The subject of the research is the concept of unjustified tax benefit that is closely related to the tax evasion. Unjustified tax burden was introduced in the practice of tax authorities by Decision No. 53 of the Supreme Arbitration Court of the Russian Federation on October 12, 2006 and, according to teh author of the article, is a threat to the society. In this article Rusakova analyzes the problems arising in the process of proving the fact of taxpayers' being granted unjustified tax benefit. It is a result of the fact that the current tax legislation does not establish particular elements of taxpayers' treacherous behavior aimed at abusing tax rights. The author analyzes particular legal provisions associated with the concept of unjustified tax benefit. In the course of research and analysis of information and statistical data the author has used economic statistical methods. The research methodology is based on the systems analysis of tax legislation and arbitration case laws. As a result of her research, Rusakova offers to create the Institution of Tax Experts in order to preserve elasticity in the process of tax legislation application and avoidance of excessive tax risks for both taxpayers and tax authorities. The Institution should also develop theoretical and methodological recommendations that help to differentiate between treacherous tax evasion behavior and standard tax optimization.

Keywords: criminal liability, tax fraud, abuse of right, tax optimization, tax audits, judicial practice, tax planning, failure to pay taxes, unjustified tax benefit, presumption of good faith

DOI: 10.7256/2454-065X.2020.1.32521

Abstract: This research is aimed at resolution of the question of forecasting tax revenues for consolidated budget of the constituent entity of the Russian Federation in terms of changing the composition of taxes within taxation system under the conditions of high level of uncertainty. For assessing the economic effect from transition of small business entities from Unfixed Tax on Imputed Income (UTII) to other special tax regimes, the author analyzes the established by legislation conditions, requirements and limitations applicable to special tax regimes, and formulates the benchmark data for forecasting. Based on the results of analysis of existing approaches towards tax planning, it is substantiated that the forecast assessment of tax revenue after cancellation of UTII requires employment of expert approach with the use of the method of scenario analysis. The scenario leans on the fact that the business interest of taxpayer, which defines his choice in terms of changing the taxation regime, is the reduction of tax burden. The key variables for the scenario analysis include: legislatively established restrictions towards application of special tax regimes by the taxpayers, as well as the amount, categories, and organizational-legal forms of small business entities that after the cancellation of UTII selected another taxation regime. The result of approbation of the proposed approach consists in the forecast assessment of economic regime of transition from UTII to other taxation regimes, reflected in change in the volume of tax revenue tor the consolidated budget of the Republic of Crimea. The proposed methodology is valuable for the simplicity of calculations and accessibility of the necessary database, and can be utilized for forecasting the tax revenue of any constituent entity of the Russian Federation in the context of changing taxation of small businesses.

Keywords: single tax on imputed income, scenario analysis method, expert approach, forecasting, tax revenues, tax burden, special tax regimes, small business, simplified tax system, patent tax system

DOI: 10.7256/2454-065X.2019.3.29556

Abstract: The article is devoted to the tax risk management system applicable in the process of tax management of an enterprise. Valieva offers her own classification of tax risks to be used as the guideline when maintaining efficient work of tax management of a company. Based on her classification of tax risks applicable in tax management, the author also suggests to create a road risk map for purposes of corporative tax management, the map pointing out stages of risk management, relevant evaluation and corrective measures. In the course of writing her article the researcher has used general research methods and statistical research methods, analysis of theoretical and practical material. The main results of the article include creation of the road risk map that will allow to arrange the tax management process and ensure rational distribution and use of resources as well as increase financial sustainability of a company based on optimizatino of tax payments with minimum expense.

Keywords: environment risks, road risk map, the external control, internal management sources, tax risk management, tax risk typology, tax risk, tax management, process risks, reputational tax risks

DOI: 10.7256/2454-065X.2019.8.30705

Abstract: At present time, Russian Federation does not have neither the special regulation of the status of digital financial assets, nor the rules of taxation of their transactions. Due to rapid development of digital financial instruments on the Russian and international markets, the authors analyze the possible mechanism of taxation of the income of foreign organization gained from transactions using digital assets on the territory of the Russian Federation. Prior to the analysis of the tax consequence of transactions with digital financial assets, the authors explore the legal status of digital financial assets in Russia based on studying the acting legislation, case law, official positions and existing works dedicated to this question; and later formulate general provisions pertinent to withholding of VAST and income tax from transaction involving digital financial instruments. Using the universal mechanism of withholding income tax and VAT, the authors model possible mechanism of taxation of income gained by foreign organizations from transaction involving digital financial assets.

Keywords: digital financial asset, blockchain, foreign organizations, VAT, permanent establishment, international taxation, tax, cryptocurrency, tax modeling, digital technology

DOI: 10.7256/2454-065X.2021.6.35517

Abstract: The subject of this research is the methodology of planning tax revenues at the meso-level. Tax planning at the meso-level is a complex process, since each region of the Russian Federation has its individual set of factors that influence the actual amount of tax revenues. The problem of regional differentiation by the level of socioeconomic development leads to inaccurate planning due to the fact that the current methodology takes into account a limited number of contributing factors. Therefore, the existing methodology of planning tax revenues is viewed in through the prism of multifactorial nature of regional economy. The article employs the mathematical and empirical methods for identification of flaws in the existing methodology of planning tax revenues coupled with the problem of regional differentiation of by the level of socioeconomic development. As a result, the author presents a unified approach that allows improving existing methodology of planning tax revenues and balancing the effect upon the outcome of such planning that occurs due to regional differentiation by the level of socioeconomic development. The essence of this approach lies in creation of the multivariate model of planning tax revenues that takes into account the unlimited factors affecting the amount of tax revenues from the region. The results of the multivariate model indicate the low level of error in comparison to the calculated data with the actual data. Thus, the error for income tax totaled to 1.1%, for personal income tax to 1.2%, for excise taxes to 3.4%, and for MET to 1.4%. The acquired results indicate an improvement in the quality and efficiency of tax planning on the regional level. The presented model also illustrates the factors that affect the actual amount of tax revenues, which in turn, accurately points at the factors o0f errors in the plan values. This model may considerably combine the principles of multifactorial nature, integrity, and transparency of tax planning.

Keywords: budgets of budget system, tax base, budget appointments, transparency, multifactoriality, influencing factor, complexity, multivariate model, tax planning, tax revenue

DOI: 10.7256/2454-065X.2018.1.24576

Abstract: The subject of the research is the parties, features, signs and relations involved in the process of legal regulation of enterprise tax ability level and analytical process of tax management of economic entities. The aim of the research is to provide theoretical grounds, methodological support and practical implementation of analytical tools that help to describe statistics and dynamics of tax obligations incurred by agroindustrial processing enterprises and used to evaluate specific features and signs of tax burden and tax take in 'tax authority/enterprise' system taking into account uncertain business environment, contradictory provisions of legal documents and guidelines, and particular objective and subjective business conditions. The methodological basis of the research includes overall dialectical, systems approach and deductive research methods. These methods are applied based on certain theoretical approaches that create grounds for legal analytical capacity and practical implementation of tax liability evaluation as an open and complex process based on the general-to-specific criterion. The scientific novelty of the research is caused by the fact that the authors develops theoretical and methodological guidelines and provisions aimed at developing the system of tax burden evaluation taking into account specific features of economic activity of agroindustrial processing enterprises and eliminating drawbacks and contradictions of currently used standard approaches. This includes: 1) the need to differentiate between categories 'tax burden' and 'tax take' because these terms have a different meaning in the Russian language; 2) the need to eliminate aggregated standards of tax burden set forth by The Ministry of Finance of the Russian Federation and to increase their validity and efficiency.

Keywords: legal standards, types of taxes, tax burden, tax management, tax policy, taxation, agroindustrial processing enterprises, taxability, information support, tax take

DOI: 10.7256/2454-065X.2024.3.70642

Abstract: The subject of the study is the fiscal and regulatory possibilities of corporate income tax, its structural elements and their impact on the economic activity of business entities. The purpose of the study is to identify possible ways to expand the use of the fiscal and regulatory potential of corporate income tax as an important tool for stimulating economic activity. The paper provides an assessment of the level of corporate income tax revenues to the budget system of the Russian Federation, analyzes the factors constraining the realization of its fiscal potential. Special attention is paid to the analysis of corporate income tax revenues based on the materials of one of the subjects of the Russian Federation with a low level of production and investment potential – the Republic of Dagestan. The conclusion is argued that despite the excess of the growth rate of income tax to the budget over the overall growth of tax revenues, the potential for increasing budget revenues due to an increase in the tax burden has been exhausted. Considerable attention is paid to the instruments for stimulating investment activity provided for by the current tax legislation on corporate income tax. The need to achieve the set research goal led to the expediency of using a set of different methods and techniques: the transition from the general to the particular, logical inference, observation, generalization, systematization, comparison, factor analysis, synthesis, a systematic approach. The research is based on official analytical data from the Federal Statistics Service of the Russian Federation, the Federal Tax Service of Russia, as well as the Office of the Federal Tax Service of Russia for the Republic of Dagestan. The scientific novelty of the study is to develop a set of recommendations aimed at realizing the fiscal and regulatory potential of income tax in the context of stimulating investment activity of organizations and reducing tax risks. The conclusion is substantiated that it is necessary to achieve an increase in corporate income tax revenues not by increasing the fiscal burden, but by fully realizing its regulatory potential as a tool to stimulate economic activity. Recommendations are formulated aimed at improving the investment tax deduction for corporate income tax as a tool to stimulate the acceleration of the renewal of worn-out fixed assets. It is noted that strategically important internal reserves for increasing income tax revenues can be both the growth of the tax base due to the intensification of economic activity of the subjects of the Russian Federation, and comprehensive solutions aimed at reducing tax risks.

Keywords: depreciation of fixed assets, depreciation premium, investment tax deduction, tax risks, tax incentive instruments, tax revenues, Research and development, regulatory potential, corporate profit tax, regional economic activity

DOI: 10.7256/2454-065X.2017.9.24302

Abstract: The subject of the research is the impact that tax benefits and other fiscal policy measures have on the tax burden of production factors. The object of the research is the labor and capital tax burden. Particular attention is paid to assessing the impact of investment tax incentives on the level of tax burden. The preferences related to the income tax are treated in detail, both in terms of tax rates and the tax base. There is also a quantitative analysis of the organization property tax benefits. The calculation of effective tax rates is used as a methodological basis for the analysis. The method for estimating income tax shortfalls using the amortization premium and accelerated depreciation is proposed. The prevailing role of these allowances in decreasing the tax burden in comparison with the exemptions and reduced rates of corporate income tax is substantiated. In order to stimulate investment activity it is proposed to decrease the tax burden on labor in addition to the measures reducing the effective income tax rate.

Keywords: bonus depreciation, investment incentives, labor taxes, property tax, corporate income tax, effective tax rate, tax benefits, tax burden, tax policy, accelerated amortization

DOI: 10.7256/2454-065X.2023.4.43917

Abstract: The article analyzes the data of a set of agricultural enterprises and builds machine learning models to predict the tax burden. The subject of this study is a system of statistical indicators of agricultural enterprises that characterize the level of tax burden. The purpose of the study is to predict the tax burden using machine learning methods. The introduction of modern artificial intelligence tools is an integral and inevitable process in all spheres, including in the tax environment. Machine learning methods were used to build models: regression analysis, decision tree, random forest, gradient boosting. Models of forecasting the tax burden depending on a set of factors were built. The high quality of tax burden forecasting models will make it possible to more accurately assess the financial condition of enterprises, calculate profitability, predict profitability and make informed investment management decisions. As a result of forecasting the tax burden, the gradient boosting machine learning model turned out to have the best quality. In general, the model allows you to predict the tax burden better than traditional econometric models and make high-quality forecasts. The introduction of modern forecasting tools based on artificial intelligence methods will allow obtaining highly accurate forecasts with minimal time, which will increase the efficiency of enterprises and the level of production.

Keywords: regression models, gradient boosting, random forest, decision tree, machine learning methods, financial management, tax management, tax forecasting, tax planning, tax burden

DOI: 10.7256/2454-065X.2020.1.32128

Abstract: This article examines the peculiarities of the system of tax planning on the macro level in the current context. The key task of tax planning and forecasting consists in determination for a specified period of economically substantiated and precise volume of tax revenue into the budget. The author explores the problems of forecasting of tax revenue, indicating the priority vectors for their overcoming. Particular attention is paid to the method of determination of tax potential of the regions. Analysis is conducted on the indexes of tax revenue in to the budgetary system of the Russian Federation (on the example of the Republic of Dagestan). The author makes recommendations on improving the methodology of determination of tax potential in accordance with macroeconomic indexes affecting the size of the taxable base. The conclusions are formulated on increasing the performance of the system of planning and forecasting of tax revenue on the macro-level by main federal taxes into the budgetary system of the Russian Federation in today’s reality.

Keywords: revenues, region, forecast, potential, planning, analysis, state, budget, taxes,, system

DOI: 10.7256/2454-065X.2017.4.21652

Abstract: The article is devoted to the influence of corporate tax on the profit generation mechanism. The subject of the research is the role and place of profit tax in the process of encouraging corporate investment activity based on the development strategy selected. The theme of the article involves a brief analysis of investment processes combined with assessing financial results of Russian enterprises' activities. The purpose of the research is to develop and provide grounds for directions to improve taxation of corporate profit to encourage investments, economic growth and budget revenues increase. Using mathematical tools, the author of the article has modelled the investment development strategy of an enterprise highlighting the static and dynamic elements thereof. In his research Giraev has used analysis, synthesis, systems approach, optimisation and other research methods. As a result of his research, Giraev emphasizes the need to develop the separate taxation of investment-oriented profits and consumption-oriented profits. To maintain a sustainable economic growth in Russia under modern conditions, it is necessary to exempt corporate profits appointed at real investments in basic branches and domestic consumption from taxation. According to the author, implementation of the aforesaid approach would increase the volume of corporate profits which will contribute to the sustainable economic growth and continuing increase of budget profits.

Keywords: tax trap, profit prediction, net profit, profit rate, company statics, profit strategy, investments, profit, profitability, interest income

Abstract: The author of the article shows the role and place of options prescribed by the tax legislation for small business entities. The article contains the description of the criteria for considering business entities as small business enterprises. It is also proved that a real option would be to change the system of taxation prescribed by the current tax legislation for small business entities. As follows from its content, the real option to change the system of taxation would be the call-option of European type. The author descries the factors inf luencing the value of this particular option.

Keywords: taxes and taxation, real, option, determinants, f lexibility, system, small, business, possibility, value.

DOI: 10.7256/2454-065X.2017.12.24949

Abstract: The subject of the research is the combination fo theoretical, methodological and practical issues aimed at raising tax safety of the state. The object of the research is tax burden in terms of guaranteeing tax security of the Russian Federation and its constituents. In her research Musaeva emphasizes the need to legally fix the definition of 'tax security' and specify the content of this definition in laws and regulations. She also analyzes such elements of tax burden as a safe level of tax burden and safe level of tax collection rate. The author describes conditional economic and social limits of the tax burden growth. In the course of the research the author has applied both general philosophical research methods (induction and deduction) and economic statistical methods (sampling, synthesis, generalisation, grouping, comparison), expert evaluation method, logical, structure-functional, systems and factor analysis. The scientific novelty of the research is caused by the fact that Musaeva offers a set of recommendations both practical and conceptual (including balancing tax burden in economic sectors) aimed at increasing tax security at the modern stage. The author also formalise and specify criteria for evaluating tax burden at the macrolevel. The main contribution of the researcher is her analysis of tax burden at the macroleve in terms of tax security and proof of the idea of unequal distribution of tax burden in economic sectors which exacerbates the problem of the socioeconomic disparity of territories and creates unequal competition for economic entities that perform their activities in different economic sectors. The researcher also discovers noticeable polarisation of tax burden distribution towards prevailing tax pressure on individuals with low income which, in its turn, creates a threat for tax security.

Keywords: branches of the economy, evaluation criteria, concealment of income, tax debt, tax wedge, tax security, tax burden, diffusion distribution, insurance premiums, personal income tax

DOI: 10.7256/2454-065X.2019.5.30101

Abstract: The subject of the research is the statistical analysis of tax revenues into the consolidated budget of the Russian Federation as well as development of tax revenue mobilization measures in the nearest future. The author of the article examines such aspects of the topic as seasonal fluctuation of tax revenues based on the basic budget revenue generating taxes. Vasilchenko focuses on evaluating changes and structural shifts in tax revenus of consolidated budgets of the Russian Federation. Using the deflation method, the researcher evalutes methods that allow to achieve the growth of tax revenues (intensive or extensive). In this research Vasilchenko uses such research methods as analysis and synthesis, calculation of structural shift indexes, construction of additive model time series, comparative method, analysis of statistical series, expert evaluation method, averaging-out, deflation and correlation regression analysis. The author creates and tests the method of calculation of tax revenue seasonal fluctuation based on the basic budget revenue generating taxes. The author discovers that seasonal fluctuation is more intense for value-added tax which is caused by the seasonal fluctuation of salaries. Seasonal fluctuation is more typical for corporate profits tax. At the end of the article Vasilchenko offers recommendations on how to level-out cash deficiencies.

Keywords: Trend component, Seasonality, Tax revenue, VAT, EXTRACTION TAX, Personal income tax, Income tax, Generating revenue, Distribution of taxes, Subsidies

DOI: 10.7256/2454-065X.2023.3.40703

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

Keywords: international taxation, forecasting, harmonization, tobacco products, indicative rate, taxation, EAEU, tax policy, excises, indirect taxes

DOI: 10.7256/2454-065X.2018.10.21410

Abstract: Tax planning implies certain risks and advantages so companies always need to match them to the purpose to maintain a more effective organisation of the planning process. Tax optimization schemes provide particular economic benefits for the company such as financial saving which raises the net profit and money flow, however, implementation of these schemes may turn out to be too expensive and unreasonable for the company. The purpose of this article is to clarify risks that attribute to tax planning activities as well as indicators that demonstrate effectiveness of tax planning. The author of the article analyzes such aspects of the topic as the objectives, risks and potential benefits of tax planning and substantiate these with the results of relevant researches. To explore the topic, the author has used such research methods as analysis and synthesis of theoretical concepts of tax planning, comparative analysis and summary of research opinions on tax planning risks and effectiveness. Based on the results of his research, the author defines the following criteria that may demonstrate effectiveness of tax planning: effective tax rate, effective tax function within te company, net present value of individual projects, balance between tax savings and costs of the implementation of optimization schemes, and changes in tax burden. The results received by the author may be of practical importance for the tax departments of Russian corporations when these manage their tax liabilities providing that the aforesaid instruments of effectiveness evaluation are understudied in Russia by contrast to foreign researchers.

Keywords: Tax Function in a Company, Tax Optimization, Tax Benefits, Tax Savings, Tax Burden, Tax Planning Effectiveness, Effective Tax Rate, Tax Planning Risks, Tax Risks in a Company, Tax Planning

Abstract: The article studies trends and challenges of interaction between financial and taxation agencies in the process of planning tax revenues into budgets. The author of the article gives the basic theoretical concepts related to this topic, systemizes possible forms of interaction between taxation and financial agencies, analyzes the basic legal documents, defines existing problems and gives recommendations (conditions) for their solution.

Keywords: planning, income, budget, interaction, administrator, prognosis, information, tax, bode, law.

DOI: 10.7256/2454-065X.2018.4.25929

Abstract: One of the most important prerequisite for an efficient policy of both the state and private company is the availability of instruments to carry out an integral evaluation of an controlled object. Thus, the subject of this article is the analysis of potential of the marginal tax rate model for evaluation of the tax burden on fixed asset investments from the point of view of different branches of economy. The main purpose of the research initiated by the author is to carry out a comparative analysis of an expected tax burden depending on different sectors and assets of Russia's economy. The research is based on the use of such formal logic methods as induction, deduction, synthesis, analysis and comparison. The aforesaid methods allowed to define the scope of application of the marginal tax rate model. For example, it can be used as a methodological basis for evaluating the influence of tax policy on the level of taxation of different sectors and assets. The scientific novelty of the research is caused by the fact that unlike previous estimations made by Russian economicsts, the tax burden on real investments were assessed for a wide range of economic activities and the burden matrices were drawn out depending on the depreciation method used for tax purposes. In addition, the amount of the tax burden was compared to the actual investment behavior of a sector. From the point of view of increasing the tax burden, transport, communication and trade are most attractive sectors for investments and construction, agriculture, fish breeding and fishing industry are the least attractive. The results of the research are coherent with the indicators of investment activity: construction, agriculture and fishing industry have the lowest pace of investment growth.

Keywords: discount rate, rate of return, asset, investment, depreciation, tax shelter, cost of capital, debt, marginal tax rate, tax burden

DOI: 10.7256/2454-065X.2015.2.13042

Abstract: Abstract. This paper investigates the consequences of changes in tax rates for companies that perform government contracts. Based on the case study of the company participating in road construction, it analyzes the changes in the accumulation of capital with an increase of VAT rates from 18 to 20% and personal income tax from 13 to 15%, respectively. The interest to that topic is provoked by, on the one hand, the discussion of the possibility of such an increase, and on the other hand, by the need to find a balance between supporting entrepreneurship and filling the budget. For a quantitative estimation of the impact of higher interest rates, the work uses the performance indicators of existing enterprise and data on public procurement. A small company is engaged in construction and repairs of roads, and to expand its activities the company needs some additional equipment that could be provided through leasing or purchased with bank loan. The equipment is used for works on government contracts which provide for all payments. The cash flow is exposed to the risks such as defeat in the competition, broken equipment or schedule breakdown. When in the course of its activities, the company is facing losses, it takes out short-term loans. To assess the changes in the retained earnings amount which is accumulated on the settlement account and can be used, for example, for investment, the research uses simulation modeling. Modeling with the software package Cristal Ball has shown that that the increase in VAT up to 20% and 15% in personal income tax may reduce the accumulations of enterprises to minimum 8% over a 5-year period in nominal terms. It should be noted that the estimation does not take into account changes in interest rates of the financial sector. So far all estimates of the increase in tax rates are macroeconomic indicators while the present work attempts to match an increase in tax rates and supporting mechanism of the state order.

Keywords: scenario analysis, risks, leasing, tax reform, simulation, construction, tax policy, government procurement, accumulation, investment

DOI: 10.7256/2454-065X.2015.2.66144

Abstract: This paper investigates the consequences of changes in tax rates for companies that perform government contracts. Based on the case study of the company participating in road construction, it analyzes the changes in the accumulation of capital with an increase of VAT rates from 18 to 20% and personal income tax from 13 to 15%, respectively. The interest to that topic is provoked by, on the one hand, the discussion of the possibility of such an increase, and on the other hand, by the need to find a balance between supporting entrepreneurship and filling the budget. For a quantitative estimation of the impact of higher interest rates, the work uses the performance indicators of existing enterprise and data on public procurement. A small company is engaged in construction and repairs of roads, and to expand its activities the company needs some additional equipment that could be provided through leasing or purchased with bank loan. The equipment is used for works on government contracts which provide for all payments. The cash flow is exposed to the risks such as defeat in the competition, broken equipment or schedule breakdown. When in the course of its activities, the company is facing losses, it takes out short-term loans. To assess the changes in the retained earnings amount which is accumulated on the settlement account and can be used, for example, for investment, the research uses simulation modeling. Modeling with the software package Cristal Ball has shown that that the increase in VAT up to 20% and 15% in personal income tax may reduce the accumulations of enterprises to minimum 8% over a 5-year period in nominal terms. It should be noted that the estimation does not take into account changes in interest rates of the financial sector. So far all estimates of the increase in tax rates are macroeconomic indicators while the present work attempts to match an increase in tax rates and supporting mechanism of the state order.

Keywords: scenario analysis, risks, leasing, tax reform, simulation, construction, tax policy, government procurement, accumulation, investment

DOI: 10.7256/2454-065X.2014.2.64050

Abstract: As the historical category, taxes are quite natural for all countries at each stage of development. Moreover, taxes create the financial capacities for the country’s existence and development. Other sources of state finances are not so steady and cannot support the financial stability for a long time. In general terms, the combination of all taxes and levies applicable in a certain country at a particular stage of historical development, taxable entities and tax legislation is commonly called ‘the taxation system’. In order to manage the taxation system properly, the government establishes a certain taxation policy. The nature of taxation policy defines the development of state and society in many spheres. When working on this research article, the author used the principles of historical, expert, statistical, logical and comparative analysis as well as the systems approach and methods of graphical interpretation. The main scientific results defining the novelty of the article may include the following: description of specific features of ‘state taxation policy’, specification and theoretical justification of the role of state taxation policy in financial policy and formation of state taxation systems and description of interaction between the processes of tax optimization and tax planning that reflect peculiarities of definitions ‘tax prediction’, ‘tax optimization’ and ‘tax planning’.

Keywords: taxation policy, tax burden, profit tax, value-added tax, personal income tax, property tax, taxation rate, tax exemption, tax deduction, social tension.

DOI: 10.7256/2454-065X.2014.2.11187

DOI: 10.7256/2454-065X.2014.2.64051

Abstract: In the age of global crisis and limited budgetary resources it is necessary to review the established approaches to promotion of social and economic development of regions. Depending on a selected model of economic development, there are certain types of taxation policy. Shortterm priorities of the Government of the Russian Federation in the sphere of taxation policy include creation of an efficient and stable taxation system as the guarantee of budgetary sustainability. Noteworthy that the main goals of taxation policy are to support investments, develop human capital and increase business activity. The outlined priorities and goals are to be realized in regions with low financial resources. In order to encourage investments and encourage regions to raise their taxable capacity, it is necessary to overview the regional taxation policy. The present research article covers principles of regional taxation policy and establishes purposes and goals to achieve in order to extend region’s potentials in attracting investment and increasing business activities. The author of the article underlines that it is necessary to distinguish between measures of financial and tax support of the Russian Federation constituents taking into account regional peculiarities of the economic structure. The author also offers the main directions in improving the system of state regulation when implementing regional investment programs and development strategies.

Keywords: taxes and taxation, regional taxation policy, types of taxation policy, taxable capacity, taxation system, investment promotion, tax revenues, budget, the taxation system efficiency, tax burden.

DOI: 10.7256/2454-065X.2015.3.14376

Abstract: Historically, the evolution of tax systems took place in the direction of strengthening the role and the involvement of state in economic relations and expanding the functions of the tax systems from exclusively fiscal to social and regulatory ones and, eventually, to ones stimulating the economic development. In the current conditions of anti-crisis measures aimed at insuring Russia's economic development, only a small role is given to instruments of taxation. Thus, the subject analyzed in this article is tax relations that are formed as a result of implementation of the incentive functions of the tax system. The author believes that under these circumstances, the authorities should significantly expand the tax instruments designed to minimize the negative effects of the crisis and ensure structural reforms in the country’s economy. Using the methods of structural logic and comparative analysis, the author highlights some negative aspects of the organizational structure of taxation institutions in Russia that brake the development of the incentive function of the taxation system. In connection with this, the author suggests an expanded interpretation of the incentive function of the tax system, taking into account the organizational and management instruments. The author also suggests to shift the focus from the sphere of material and financial cooperation to the sphere of organization and management, which may enable to form the basis of tax relations. Basing on such an analysis, the author proposes measures to modernize the organizational structure of the taxation institutions and their information architecture, which may not only make a certain contribution to the improvement of servicing the taxpayers, but may also stimulate certain structural reforms, aimed at ensuring the country’s economic development. The main conclusion of the article is that a complex modernization of organizational and information structures of the taxation institutions in Russia, in the context of the above-said, may not only ensure a balanced implementation of the fiscal, regulatory, control and incentive functions, but may also contribute to an effective implementation of the strategic concept as a service agency, which, on the behalf of the state, may carry out the formation of civilized relations with the taxpayers and, ultimately, with the society.

Keywords: tax incentive, organizational structure, taxation institutions, function of the tax system, principles of taxation, tax theory, tax system, economic development, strategy of taxation, modernization of taxation institutions

DOI: 10.7256/2454-065X.2015.3.66294

DOI: 10.7256/2454-065X.2015.3.14529

Abstract: The article analyzes the diversity of the existing criterial classifications and suggests the author's approach to the demarcation of the factors that affect the tax potential. Thus, the author identifies the following groups of factors: technological, ecological, social, the system of values, political, juridical and economic (including the quality of tax administration). The author pays particular attention to assessment of the impact of the above-mentioned groups of factors. The author tries to prove the need for a division of all the investigated parameters, in accordance with the possibility of a quantitative assessment, into quantifiable (quantitative) and intractable (qualitative) factors. In this article, we apply such scientific methods as analysis, synthesis, induction, deduction, abstraction, formalization and the method of hierarchical classification. The novelty of this study is in the specification of the factors affecting the formation and realization of the tax potential, which helps the effective management of tax bases in the conditions of Russia. The presented material may open new prospects for further studies. This material can be of interest for people engaged in planning or forecasting in the sphere of taxation.

Keywords: region, tax competition, tax revenues, classification, tax policy, factor, tax potential, tax, territory, tax administration

DOI: 10.7256/2454-065X.2015.3.66295

Keywords: region, tax competition, tax revenues, classification, tax policy, factor, tax potential, tax, territory, tax administration

DOI: 10.7256/2454-065X.2016.3.16492

Abstract: This article is focused on the development of tax management at the micro level. The transition to the knowledge-based economy makes top managers to develop and implement the recent informative instruments of tax management such as matrices. These instruments help to improve the efficiency, stimulate the development and boost the competitiveness at macro-, meso- and micro levels. The article sets out an analysis of prerequisites of the matrix models implementation. Matrix modeling is an element of strategic planning therefore tax is considered to be a functional system which is dependent on immanent and transcendent factors. The authors have suggested two matrices with different functions: tax risks assessment matrix and decision making matrix. As a result of building these models another informative instrument was identified that is the tax controlling; its goal, instruments and economic effect were defined. The authors made a conclusion that the system of tax management depends on a number of factors which influence should be considered when building the model. When building the qualitative model of tax management, it is necessary to build the mechanism of functioning and decision making process as well as to define actors at each stage. Russia's accession to the World Trade Organization makes it even more important and necessary to implement tax controlling allowing to increase efficiency of the entire financial controlling and accounting functioning as well as to reduce tax costs and shorten the term for executive decision making process.

Keywords: information market, tax risks, tax controlling, matrix, informative instruments, tax management, economic systems, model, tax planning, tax burden

DOI: 10.7256/2454-065X.2016.3.67616

Keywords: information market, tax risks, tax controlling, matrix, informative instruments, tax management, economic systems, model, tax planning, tax burden

DOI: 10.7256/2454-065X.2014.3.11461

DOI: 10.7256/2454-065X.2014.3.64106

Abstract: The subject of the research article is the economic relations arising in the process of taxation of integrated unites in the agricultural sector of the Russian Federation. The idea of consolidated accounts was introduced by the Russian Tax law when the amendments to Clause 1 of Article 246 of Chapter 25 of the Tax Code of the Russian Federation came into force. Today members of the consolidated group of taxpayers perform their duty to pay corporate profit tax according to the accounts kept by the responsible member of the group. Holding companies use consolidated financial flows when all available monetary funds are consolidated and used to satisfy the general needs of a company but not to pay off expenses of a single legal entity. Consequently, it is a crucial task to reallocate accounting earnings estimated per quarter at the end of year in order to reduce the amount of advanced tax payments and therefore lower the general financial load and the need for borrowed monetary funds. Theoretical and methodological background to the issue discussed includes fundamental concepts offered by Russian and foreign researchers as well as laws and regulations issued by the state authorities, federal laws, presidential decrees and government resolutions of the Russian Federation and materials of the scientific and practical conferences that discuss taxation of agricultural producers. The author of the article uses logical, monographic, statistical, mathematical and other methods of economic research. The scientific novelty and practical importance of research is that the author has developed and tested a methodological approach to the tax optimization at integrated units of the agricultural sector through establishing reserve funds for doubtful debts. According to the author, the approach allows to raise their economic efficiency. In the author’s opinion, establishment of reserves for doubtful debts may allow to reduce the tax burden in case of non-payments of counter agents which is especially important for the relations between an agricultural holding and counter agents, i.e. agricultural companies consuming agricultural products.

Keywords: earnings stripping, profit tax, consolidated group, agricultural sector, reserve (reserve fund), agricultural producers, doubtful debt, integrated units, tax planning, tax burden.

DOI: 10.7256/2454-065X.2014.3.11566

DOI: 10.7256/2454-065X.2014.3.64107

Abstract: The article is devoted to the problems of generating tax revenues and their territorial disparity in beneficiary regions of the North Caucasian Federal District. The existing structure of tax revenues does not encourage economic development and does not allow to expand the taxable base of beneficiary regions. The researcher carried out a comprehensive analysis of the content and structure of tax revenues in the North Caucasian Federal District. In the course of research the researcher used the methods of analysis and synthesis, summary and grouping. The researcher also estimated the tax burden per taxpayer (organization paying taxes) in absolute numbers. The results described in the present research article prove the need for a differentiated approach to selecting priorities of regional tax policy in order to reduce the beneficiary capacity of the North Caucasian Federal District through involving internal resources of the region into legal economic processes. In order to achieve these targets, it is necessary to apply a comprehensive approach that would take into account the current structure of economy and tax revenues and be oriented at encouraging efficient production by the means of regular tax rebates for particular economic activities without particular reference to this or that region of the North Caucasian Federal District in general. At the same time, it is necessary to refuse from non-production tax preferences and tax rebates that do not encourage the expansion of tax capacities of a region. The researcher concludes that it would be useful to conduct an experiment and declare the North Caucasian Federal District to be the territory of economic development within the framework of the Federal Law No. 392 of December 3, 2011.

Keywords: tax receipts, spatial development, regional budget, taxable base, tax rebates, beneficiary region, tax incentives, structure of tax revenues, regional tax policy, underground economy (black market).

DOI: 10.7256/2454-065X.2016.4.16942

Abstract: The subject of the research is the possibility of application of quantitative indices for definition of criteria of differentiation of taxes depending on levels of the budgetary system and the algorithm of calculation of these indicators. The main purpose of the research is to develop unified quantitative criteria for distribution of taxes according to levels of the budgetary system. To fulfill the purpose, the following problems have been solved: 1) possible algorithm of calculation of similar criteria has been defined, 2) the systems of the auxiliary indicators have been developed, 3) the algorithm has been verified based on the sample data, 4) the system of indicators has been corrected according to the results of their verification. The authors develop the system of indicators for quantitative reflection of criteria of redistribution of taxes between regional and federal budget levels. The developed algorithm is checked on the basis of 22 randomly chosen territorial constituents of the Russian Federation for income tax. The criterion of mobility of tax base receives quantitative interpretation during research. The received values of coefficients are estimated from the point of view of statistical norms. The scientific novelty of the research is caused by the fact that the authors provide the qualitative interpretation of the criteria of the tax base mobility based on which profit tax revenues are distributed between federal and regional levels of the Russian Federation budget. It is concluded that theoretical criteria of distribution of taxes can be expressed through quantitative indexes. Indicators are used for percentage differentiation of taxes according to budget levels. This approach allows to distribute tax income between constituents of the Russian Federation most effectively taking into account their economic and territorial features. The priority of absolute values over the relative values on the first stages of calculation of indicators is revealed.

Keywords: mobility, tax, budget, distribution of taxes, disbalance, variation coefficient, algorithm, Russian Federation constituents, tax benefits, profits tax

DOI: 10.7256/2454-065X.2016.4.67667

Keywords: mobility, tax, budget, distribution of taxes, disbalance, variation coefficient, algorithm, Russian Federation constituents, tax benefits, profits tax

DOI: 10.7256/2454-065X.2014.4.11716

DOI: 10.7256/2454-065X.2014.4.64252

Abstract: In the last few years the question about reformation of the transport tax has been discussed quite often. The authors of the present research article study the federal and regional legislation regulating the procedure for tax collection, analyze the problems and contradictions in the method of tax calculation and payment, describe disadvantages of the existing system of transport taxation, determine the reasons of this system being inefficient and prove the contradiction of the existing transport tax to the basic taxation principles. Moreover, the authors touch upon the flow of tax revenues into the consolidated budget and compare it to changes in the number of taxpayers and taxable units, i.e. transport vehicles in our case. The authors study the applicable legislation regulating the procedure for tax collection and analyze statistical data on transport tax revenues into the budget over the last three years compared to the number of taxpayers and taxable units. The authors discuss alternatives to reformation of transport taxation and make a conclusion about what would be the best solution of the problems and contradictions in today’s legislation and the method of transport tax collection. The authors also suggest to establish a new system of transport tax collection and describe the principles this system should be based o in Russia. They also predicts the economic benefit from introducing the aforesaid system of transport taxation.

Keywords: transport tax, federal legislation, contradiction to the law, tax differentiation, taxable base, environmental tax, fiscal revenues, prospects of reformation, method of calculation, tax units, taxable events.

DOI: 10.7256/2454-065X.2014.4.11890

DOI: 10.7256/2454-065X.2014.4.64253

Abstract: In the present article the subject under review is the shadow entrepreneurial activity performed by organizations with the high level of tax risk. Special attention is paid to the reasons of taxpayers leaving for the shadow sector of economic activity. It is noted that taxpayers do that because they want to receive the profits that are usually expected in this sphere. Generally speaking, application of Independent criteria to evaluating tax risks, as developed by the Federal Tax Service of Russia, is aimed against shadow economic activity and has the purpose of determining patterns of tax evasion. In order to evaluate efficiency of applied Independent criteria, the author of the article introduces the term ‘risk zone’ and offers a mathematical economic model to evaluate expected revenues of organizations in this risk zone. The aforesaid model allows to define the main directions for reducing the earning capacities of organizations that perform their activity in the risk zone. The author also analyzes the main reasons why taxpayers leave for the shadow sector. The main reasons include the high tax burden and low efficiency of tax authorities. The author also offers the model for quantitative evaluation of the total tax burden depending on types of production. He also offers a particular action plan on selecting the best strategy for collection of arrears by tax authorities.

Keywords: shadow economy, tax risks, evaluation of shadow profits, evaluation model, tax burden, tax payable, distribution of gross revenues, unified taxable base, value added, strategy for collection of arrears.

DOI: 10.7256/2454-065X.2015.6.15278

Abstract: The subject under research of the present article is the tax factors that influence the enterprise value as well as the aspects of keeping records of these tax factors by the means of new and complex analysis information systems. In their article Bogatyrev and Alferova performs the synthesis of the results of recent researches on the influence and determination of tax factors in the value analysis and the analysis of these factors in contemporary information analysis data bases. In their article the researchers describe theoretical grounds of the influence of the tax factors on the value of the enterprise. The authors define the tax factors and their indicators as well as describe the accounting and tax registers that need to be analyzed in order to define these factors. The researchers analyze the experience of tax and regulatory authorities in using information systems to analyze the economic status and to evaluate assets and enteprises for the purpose of additional tax assessment. The authors discuss the oppotunities of today's information systems for the value analysis and determination of the influence of the tax factors on the value of Russian companies when a tax analyst has no traditional information resources available to carry out such an anaysis. The influence of the tax factors on the value of companies is quite an understudied and undeveloped topic both in Russian and foreign economic literature. Thus, the influence of the tax factors on the value and contemporary information system are new and understudied phenomena for Russian financial academic community. Questions about the analysis of specific national factors in information analysis sytems that are so popular in Russia nowadays have neve been raised at all. Therefore, this is the first research to study the theory and practice of the value analysis of iron and steel companies taking into account the tax factors and applying popular information systems.

Keywords: tax authorities, cost approach, tax effects, the market approach, the income approach, valuation, information systems, the tax factors, investment value, market value

DOI: 10.7256/2454-065X.2015.6.66626

Keywords: tax authorities, cost approach, tax effects, the market approach, the income approach, valuation, information systems, the tax factors, investment value, market value

DOI: 10.7256/2454-065X.2015.6.15535

Abstract: The subject under research is the social and economic development of the Autonomous Republic of Crimea from the point of view of the taxable capacity of the region and prognosis of tax revenues. The emphasis is made on studying macroeconomic indicators as well as the sectoral structure of the development the given territory when it was part of the Ukraine and after it joined Russia. In addition, the author analyzes the situation with profitable and unprofitable enterprises in the Autonomous Republic of Crimea versus Russia's data. In order to provide a comprehensible analysis, the author of the article also studies data on tax revenues from the Autonomous Republic of Crimea in 2014 as well as expected tax revenues in 2015. The methodology of the research involves comparative analysis and logical interpretation of the results that were later formulated in the form of general conclusions. The main provisions that reflect the results of the analysis are the following: The author has described the main peculiarities of the development of Gross Regional Product in the Autonomous Republic of Crimea when it was part of the Ukraine whih allows to predict the development of the region for the next years. When comparing macroeconomic development indicators of the Autonomous Republic of Crimea and the Russian Federation, the author concludes that the economy of the AR Crimea is behind according to a number of indicators. The structure of the industrial production by type of activity has particular peculiarities in the Republic of Crimea which needs to be taken into account when evaluating the taxable capacity and prospective tax regulation methods. The author also proves that the taxable capacity of the Autonomous Republic of Crimea for 2015 and the following years has all opportunities to grow providing that special conditions for the development of the given territory will be made and tax administration will be arranged at the highest level.

Keywords: taxable capacity, gross regional product, macroeconomic indicators, production of industrial products, balanced financial result, public sector revenues, tax payments, Autonomous Republic of Crimea , tourism, viticulture (grape growing)

DOI: 10.7256/2454-065X.2015.6.66627

DOI: 10.7256/2454-065X.2016.6.18075

Abstract: The subject of the research is the economic relations arising in the process of taxation of agricultural goods producers. The object of the research is the integrated structures of the agricultural sector of the Russian Federation. Today integrated establishments play an important role in the production and sale of agricultural goods in the Russian Federation. Meanwhile, there is a number of problems that hinder efficiency and sustainable development of integrated structures in the country-side. Among these problems the authors emphasize the problem of selecting the optimal system of taxation. The experience has been that the current system of taxation does not fully perform all its functions. Taking into account the ongoing state policy aimed at supporting Russian goods producers and tax reforms, it is necessary to to conduct the in-depth analysis and improvement of the current system of taxation. The authors of the research have used the abstract-logical, monographic, statistical-economical and other methods of economic research. The methodological basis of the research includes fundamental concepts that can be found in the works written by Russian and foreign scientists as well as legislative and regulatory legal acts of state authorities, federal laws, Decrees of the President and Russian Federation Government Regulations, and materials of the research and practice conferences on the issues of taxation of agricultural goods producers. The authors of the present research view tax planning of intergrated establishments of the Russia's agricultural sector from the point of view of tax optimization. The scientific novelty of the research is caused by the fact that the authors evaluate the influence of the mechanism of interaction between the parent company and affiliated companies as parts of the holding on the amount of tax burden in general.

Keywords: agricultural goods producers, holdings, affiliates, value added tax, personal income tax, income tax, property tax, optimization, tax burden, taxation

DOI: 10.7256/2454-065X.2016.6.67856

Keywords: agricultural goods producers, holdings, affiliates, value added tax, personal income tax, income tax, property tax, optimization, tax burden, taxation

DOI: 10.7256/2454-065X.2014.5.12340

DOI: 10.7256/2454-065X.2014.5.65132

Abstract: The article is devoted to the peculiarity of determining the level of tax revenues from the enterprises of the sphere of tourism. The task is to develop a method of assessment of tourist tax payments taking into account the specifics of tourism as an economic sphere, in particular, uncertain sectoral affiliation. On the basis of official forms of the tax reporting, data on tourist tax revenues into different levels of the budget system of the Russian Federation is systematized. Complexity and ambiguity of their interpretation is also shown. The author of the article offers an approach that would allow to accurately describe the level of tax revenues from the sphere of tourism. In his research the author uses general scientific research methods such as analysis, synthesis, induction and deduction. In case of data on taxes and levies the author uses a particular scientific method of statistical summary and grouping. The author proves that uncertain borders of the tourism sphere do not allow to obtain valid information about volumes and dynamics of tourist tax revenues. Based on the analysis carried out the author concludes that the Russian legislation does not provide particular methods that would describe the mechanism of calculating tax revenues from the tourism sphere. For the first time in scientific literature the author offers a particular method of assessing the level of tourist tax payments and tax burden. This method involves determination of groups of economic activity that are directly or indirectly connected with tourism as well as special factors describing the share of tourism in activities performed by enterprises in each group.

Keywords: traveling enterprise, tax revenues, tax burden, economic activities, adjusting factors, tax forms, budget system, statistical data, borders of the tourism sphere, group.

DOI: 10.7256/2454-065X.2015.7.13389

Abstract: The rationale of the research is caused by the fact that today there is no consistent approach to evaluation of taxable capacity. Therefore, unification of instruments of taxable capacity evaluation is an up-to-date sector of contemporary research of tax planning and forecasting. The article is devoted to the existing approaches to evaluation of taxable capacity of a municipal unit in constituents of the Volga federal district. Special attention is paid to the analysis of the legal categories used by the legislator in the course of determination of territory's tax resources that transform into budgetary tax receipts. The methodological basis of the research involves researches in the sphere of taxation. The author of the article has applied general research methods such as scientific abstraction, analysis and synthesis, grouping, comparison, etc. The author defines the differences in the representational tax system that are used to evaluate taxable capacity. For the purpose of unification of regional legislation, the author offers to differentiate between indicators used for evaluation. The author emphasizes the need to create a 'taxation passport' of a municipal unit and describes what such a passport should look like. Applying the categories offered in this research, the author describes a scheme of interdepartmental interaction which is necessary to develop a taxation passport. The material provided in this article can reveal new prospects for further development. It will be of interest to those who deal with the problems of taxation planning and forecasting.

Keywords: potential tax receipts, tax revenue forecast, deterministic method, earning capacity, conventional taxable capacity, taxable capacity, taxes, representational tax system, taxation passport, tax administration

DOI: 10.7256/2454-065X.2015.7.66722

DOI: 10.7256/2454-065X.2014.5.11098

DOI: 10.7256/2454-065X.2014.5.65133

Keywords: taxation policy, tax burden, profit tax, value-added tax, personal income tax, property tax, taxation rate, tax exemption, tax deduction, social tension.

DOI: 10.7256/2454-065X.2014.5.12198

DOI: 10.7256/2454-065X.2014.5.65134

Abstract: 1. The authors of the present article prove the objective need for organizing the monitoring system in the Russian taxation practice and provide possible principles of organization of the system of monitoring of Russia’s taxation system which they call State Taxation Monitoring (STM). According to the authors, STM has been designed to evaluate the results of the taxation system’s functioning and planning. The system allows to constantly analyze, systematize, generalize and evaluate performance of particular elements of the taxation system for the purpose of better understanding of their development and determination of their real possibilities as well as contradictions and difficulties interfering with the economic development of the country. According to the author, this would allow to create the best strategy of development and efficiency improvement of the overall taxation system. The subject under research is the relation between state legislative and executive authorities regarding organization and carrying out the state taxation monitoring aimed at sustainable development of the taxation system. 2. The system of monitoring offered by the authors includes all stages of the systems analysis as the most efficient method of achieving major state targets. Systems analysis of the development of the taxation system in Russia is the best method for developing scenarios of the development of the system. Taxation monitoring allows to define problems and ways of achieving the best variant of development of the taxation system and national economy in general. 3. The results of the research are the following: 1) the authors provide their own definition of the term ‘monitoring of the development of the taxation system’ (or State Taxation Monitoring — STM); 2) the authors define targets and goals of STM; 3) the authors define system elements of STM and describe their hierarchical connections and dependences; 4) the authors offer their classification of STM subjects depending on allocation of their authorities; 5) the authors also describe the place and role of a special service (department) performing organization and carrying out of State Taxation Monitoring; 6) the authors describe the main principles of STM functioning by using algorithmic methods.

Keywords: monitoring, state taxation monitoring, development of the taxation system, system-level observations, management of the taxation system, purposes of taxation monitoring, targets of taxation monitoring, planning the development of the system, predicting the development of the system, taxation monitoring subjects.

DOI: 10.7256/2454-065X.2015.7.15611

Keywords: taxable capacity, gross regional product, macroeconomic indicators, production of industrial products, balanced financial result, unprofitable enterprise, public sector revenues, tax payments, corporation income, tourism

DOI: 10.7256/2454-065X.2015.7.66723

DOI: 10.7256/2454-065X.2014.6.12101

DOI: 10.7256/2454-065X.2014.6.65243

Abstract: The author of the article studies taxable capacities of a region as a reflection of its economic capacity. The author proves that these two capacities are closely connected. The author also provides different definitions of the term ‘taxable capacity’ and a general review of taxable capacity of Dagestan including additional charge of taxes. The researcher also analyzes statistical data provided by the Dagestan Department of the Federal Tax Service regarding the share of tax payments from agricultural activities and describes the importance of this branch in the development of the regional economy. The author offers a classification of different types of economic entities, i.e. taxable businesses in plant growing. The researcher also emphasizes the importance of the single agricultural tax as a special taxation treatment for agricultural producers. The author provides a table of data about the transfer of revenues from this tax into the consolidated budget of the Russian Federation and analyzes the taxable capacity by using theoretical and practical sources. The author studies the relation between the two terms, taxable capacity and economic capacity. The data is presented in a form of a table and accompanied with the author’s commentaries and conclusions. The article can be of interest in both theory and practice. The author carries out a comprehensive analysis of the opportunity to increase the taxable capacity of the region and emphasizes the importance of regional tax payments for the sectoral development and intensive economic growth. The author makes conclusions about the role of agriculture in increasing the economic capacity of the region including the author’s analysis of the causes of low indicators of payments made by agricultural producers into the budget, in particular, singular agricultural tax.

Keywords: agriculture, agricultural producers, taxable capacity, economic capacity, investment activity, single agricultural tax, regional budget, intensive development, types of economic entities, sectoral structure.

DOI: 10.7256/2454-065X.2014.6.12460

DOI: 10.7256/2454-065X.2014.6.65244

Abstract: When establishing the economy based on market relations, it is necessary to take into account the so-called path dependence (dependence of the development path on the previous development), i.e. economic, social, political and institutional features of the previous economic development. The purpose of the research is to analyze and evaluate the influence of taxes on the economic development of Russia. Theoretical and methodological grounds of the research include theories of economic growth, laws and regulations and other sources of the state government of the Russian Federation. After a long economic decay in 1991 — 1998, GDP volumes started to grow again in Russia and over the period since 1999 till 2008 the average growth rate of GDP achieved 6.9 %. Since 2008 till 2013 economic development of Russia had been generally characterized with the average growth of GDP by 1.7% per year which was however caused by a favorable external economic environment rather than the development of the industry. In order to define the relation between the main macroeconomic indicators, the researcher uses statistical research methods that low to describe peculiarities of the economic growth in Russia over the period since 1996 till 2013. For this purpose the researcher develops regression models. These models allow to find the correlation between the number of employed population, average income and GDP in face value; and the correlation between tax revenues, unprofitability of enterprises and GDP in face value. By analyzing the influence of particular factors on GDP, the researcher has proved the close relation between these indictors and the growth of capital investments, average income and tax revenues (corporate tax, personal income tax, VAT). Therefore, one of the main factors of a long-term economic growth is capital investments. Taking into account limited financial resources of the government and companies themselves, these investments should be encouraged through taxation procedures. In particular, the researcher offers to grant tax rebates for capital investments. According to the researcher, this would stimulate the economic growth of Russia.

Keywords: taxes, development pathway, GDP dynamics, tax incentives, VAT, personal income tax, regression models, economic growth, investment tax rebate.

DOI: 10.7256/2454-065X.2015.8.16168

Abstract: The article is devoted to identifying problems that complicate the process of monitoring of the implementation of tax rebates and other tax incentives and tools to assess their efficiency. The questions about the impact of tax incentive tools are relevant throughout the entire period of the operation of tax system of the Russian Federation. These problems became especially acute during the period of transition of the country to innovative economy and were further developed under the conditions of sanctions being imposed on Russia which has caused economic volatility and created the need to develop incentive mechanisms to support domestic producers, representatives of small businesses and the poor. There is not such a great variety of tax incentive tools in the tax system of the Russian Federation today. The main tools being used include tax rebates which impact assessment is limited to the evaluation of budget losses.Methodology. The analysis of existing methodologies for evaluating the efficiency of tax incentives has allowed to reveal the specifics of their practical application in the Russian Federation constituents and municipal units. Conclusions. The authors conclude that the existing regional techniques lack the methods of objective evaluation of the efficiency of tax rebates. Thus, there is a need to improve existing methodologies and develop a unified method that would contain a single system of efficiency criteria and evaluate not only tax rebates but also tax incentives and other instruments; not only for the state but also for business. For this purpose, the authors test the method of evaluating the efficiency of tax incentives and preferences developed in 2014 by the Ministry of Economic Development of the Russian Federation together with the Ministry of Finance of the Russian Federation, for example, tools such as the unified agricultural tax and bonus depreciation. Selection of tools for evaluating efficiency of tax incentives is determined by the goals and objectives of the government dictated by contemporary realities and aimed at the development of import substitution policies and modernization of the fixed assets. Despite the fact that this technique has not yet received a practical implementation, the authors analyze its efficiency in order to define its advantages and drawbacks. The authors conclude that this technique needs to be further improved.

Keywords: efficiency technique, tools, efficiency evaluation, tax rebates, import substitution, efficiency monitoring, tax incentives, tax regulation, efficiency analysis, new technique

DOI: 10.7256/2454-065X.2015.8.66869

Keywords: efficiency technique, tools, efficiency evaluation, tax rebates, import substitution, efficiency monitoring, tax incentives, tax regulation, efficiency analysis, new technique

DOI: 10.7256/2454-065X.2013.8.8048

DOI: 10.7256/2454-065X.2013.8.63092

Abstract: The article discusses and evaluates the methods for defining tax burden and the key moments which have to be taken into account when organizing tax planning at an enterprises The author points out the special role of the internal control service in the issue of scrupulous control over the tax payers. It is brought to the attention of such services, that the in the process of planning and organization of their activities in the sphere of taxation they should take into account the Order of the Federal Taxation Service of May 30, 2007 N. MM-3-06/333@ “On Approval of the Concept of the System for Planning the Field Tax Inspection”. The article includes analysis of evaluation methods for the tax burden based on economic and financial characteristics of an enterprise. The author provides five methods, their substantiation, formulae for exponents, their interpretation and recommendations for their use. The methods for establishing tax burden shall assist the internal control services in taking into account the nuances, providing for quality tax planning. In the article the author provides for the key elements of tax planning, including analysis of problems and establishment of goals, establishing the key instruments, which an enterprise may use, formation of the taxation scheme, performing economic and financial activities in accordance with the taxation scheme. The author also provides the key principles of tax planning: compliance to the current legislation when arranging the tax planning and lowering the amount of combined tax obligations of an enterprise thanks to the use of tax planning instruments.

Keywords: taxes and taxation, internal control, taxpayer, method, tax burden, tax payments, tax control, income (profit), costs (spending), tax planning.

DOI: 10.7256/2454-065X.2014.7.12558

DOI: 10.7256/2454-065X.2014.7.65298

Abstract: The object of studies concerns the value of tax planning and management efficiency in economic processes at the micro-level. The state offers business to use legally substantiated means minimizing the tax base. It is a type of the compromise – an entrepreneur does not pay taxes while he complies with the provisions of the Tax Code of the Russian Federation. The lawful means of lowering the tax burden involve tax optimization. Organization of qualified work for calculating taxes shall also allow to lower the unsubstantiated overpayment of taxes and to achieve good financial and economic markers. The article discusses stages and principles of tax planning, much attention is paid to the efficiency of the tax planning in an enterprise. Theoretical, methodological and empirical basis for the studies involved fundamental theories and concepts of tax planning revealing theoretical and methodological fundamentals of tax planning as developed by the Russian scientists. The scientific novelty of the article is due to the generalization and systematization by the authors of the existing approaches to tax planning. The authors analyzed the existing experience, offered the efficiency criteria for the tax planning, generalized the positive practice of activities of the Russian organizations in the sphere of tax planning, the authors offer criteria and algorithms for calculating efficiency of corporate tax planning.

Keywords: methods of tax planning, principles of tax planning, tax planning, tax management, tax basis, taxation, interests of a tax-payer, interests of a state, tax benefits, management decisions.

DOI: 10.7256/2454-065X.2015.9.16370

Abstract: The subject of this study is the analysis of the use of tax incentives as part of taxation mechanism. The object of the research is the analysis of the effectiveness of tax incentives. The authors of the article describe different aspects of the mechanism of tax benefits aand the influence of such mechanism on both a taxpayer and tax revenues into the budgets of all levels. The authors demonstrate that it is necessary to apply a balanced approach when using this tool of taxation policy. According to the authors, this tool can be used by a taxpayer to benefit from using unjustified benefits and to violate competitive conditions. The research methodology is based on the systems approach and mathematical and statistical methods. The research of the effectiveness of tax incentives as part of taxation mechanism is based on empirical and theoretical methods. The main conclusion of the research is the author's position about the nature of tax benefits, in accordance with which they should be clear and understandable for taxpayers to avoid and prevent ambiguous interpretation. According to the author, defective mechanisms for granting particular tax benefits lead to their inefficient use. Special contribution to the research theme is the analysis of the effectiveness of tax incentives as part of taxation mechanism.

Keywords: tax incentives, analysis of effectiveness, performance criteria, dynamics applications, evaluation criteria, tax revenues, stimulating value, tax expenditures, tax report, principles of taxation

DOI: 10.7256/2454-065X.2015.9.67000

Keywords: tax expenditures, tax incentives, analysis of effectiveness, performance criteria, implementation progress, evaluation criteria, tax report, tax revenues, stimulating value, principles of taxation

DOI: 10.7256/2454-065X.2014.7.65299

Abstract: The Russian scientific school of value assessment does not provide sufficient studies of tax aspects of business assessment. There is no detailed algorithm or practical recommendations for the assessor with due consideration for the latest changes and novelties of the tax legislation at the level of federal manuals. The article aims to fill this gap and define the main directions in the development of manuals for assessment of tax aspects in cost assessment and analysis. The article provides definition of tax law and legal responsibility when assessing business value, the author studies practical issues. The author sets the goal of structuring the applied methods of assessment depending on various approaches to assessment. The author establishes a dependency between business value and the measures for tax restructuring, which are taken by the business owner or an investor buying an enterprise. The author sets the directions for taking into account these factors, when defining investment cots. The author postulates the directions for implementation of elements of tax law in the assessment: holding tax audit, provisions for certain factual points of value for the tax consequences in the assessment contract. The author singles out the directions for evaluation of the pre-sale structuring of the assessed enterprise, defining the influence of the changes in the ownership of assets for optimizing tax consequences within the framework of investment value. The author discusses the issues of defining investment value of a business after the enterprise is restructured, as well as place and legal role of tax audit in assessment work. The author defines directions for tax inventory for business assessment, establishing inventory points, property contents, tax risks, possibilities for implementation of certain tax schemes, defects of an evaluated object, internal tax structure. The author offers to use the spread of tax factors when defining investment cost and forming an assessment memo report. The author casts light upon the issues of including taxes into the business value defined by an assessor offering corrections of value depending on the structure in the business ownership in cases such as: remission of taxes in cases of selling a business, selling participation in a business, purchase of a business in Russia with loaned financing of a foreign buyer company, direct sale of assets – sale of business piece by piece. Resolving the problems mentioned in this article shall assist the persons forming and using assessment report in objective evaluation of value aspects in the process of gaining assessment results, providing the state fiscal bodies with important analytical information for raising the tax base.

Keywords: business value assessment, tax aspects of assessment, investment cost, tax audit, tax inventory, tax basis, tax factors, loaned financing, structure of business ownership, behavior factors.

DOI: 10.7256/2454-065X.2013.10.10124

DOI: 10.7256/2454-065X.2013.10.63463

Abstract: The author of the article studies the problems of definition of taxable capability from the point of view of different approaches to modern budgeting practice. Importance of researching different characteristics of taxable capability is proved by many facts. On one hand, despite the fact that the term is often used in laws, it is still one of the least definite terms in legislation. On the other hand, a great variety of different approaches to evaluating methods of estimating taxable capability generate numerous approaches to defining taxable capability, too. The problem becomes even more important in regions where there is a need in a reliable estimate of taxable capacity which, in its turn, relates to the budgeting mechanism as well as internal resource utilization. The author of the article describes approaches to definition of taxable capability. According to these approaches, taxable capability can be defined as a maximum possible sum of budget revenues from taxes, as the basis for formation revenues from territorial units and equalization of trans-regional asymmetry and as the total value of taxable bases. The author offers methods for estimating taxable capability based on different macro-economic measures and construction of a representation model of the taxation system.

Keywords: taxable capacity, economic capacity, earning capacity, intergovernmental fiscal relations, region, budgeting mechanism, fiscal performance, tax subsidy, fiscal equalization, budget balance.

DOI: 10.7256/2454-065X.2013.10.63464

Abstract: The purpose of tax planning is to declare a taxpayer’s right to use all legal means and methods to reduce their tax liabilities as much as possible. Thus, at the heart of this process there is a full and rightful usage of all legally permitted benefits and advantages as well as assessment of tax authorities’ positions and consideration of taxation, budgetary and investment policies. The main goals of tax planning include: tax optimization, minimization of lost taxes based on a particular tax or combination of taxes, increase in corporate asset circulation and better performance of an enterprise. Special attention is paid at tax optimization in the sphere of vertically integrated units of agro-industrial sector. It should be noted that the system of taxation of agricultural enterprises in Russia including integrated enterprises has a number of peculiarities. This allows to describe particular stages in optimization of the sector under review. The author believes that tax optimization at agricultural enterprises including integrated enterprises should be based on the following: strict observance of the principles of tax optimization; selection of the best legal form of economic management; consideration of influence of subjective and objective factors as well as industry characteristics when choosing this or that taxation system; selection of income and expense accounting methods; usage of different evaluation criteria in order to find the best taxation scheme.

Keywords: tax planning, tax optimization, integrated units, agricultural producers, peculiarities of agricultural enterprises, stages in tax optimization, accounting methods, Single Agricultural Tax, standard taxation scheme, tax burden.

DOI: 10.7256/2454-065X.2013.10.63465

Abstract: The author of the article describes economic nature of e-business activities and defines problems of taxation of e-business by analyzing examples of taxation of e-business activities both in Russia and abroad. The author makes certain suggestions on how to improve the system of indirect taxation of service supply in the sphere of e-business activity. In particular, the author suggests: to consider e-products (e-goods) to be a type of services; to consider a customer’s country to be the place of supply of services; to improve the concept of a ‘tax agent’ in cross-border trades, to cancel an obligation to forward value-added tax to the budget and to transfer funds to a foreign citizen as a payment for services at the same time and to provide for an opportunity to deduct an VAT amount without paying it; to implement a procedure for tax registration of foreign providers of e-services to Russian physical entities for the purpose of VAT payment and to establish tax liability for improper performance of such obligation. As a part of improvement of direct taxation of cross-border trades in the sphere of e-business, the author offers to implement a permanent establishment in Russia. Such permanent establishment allows to allocate a server where a web-site involved in business activity is located and to define the moment of e-service supply and frequency of e-service supply.

Keywords: The author of the article describes economic nature of e-business activities and defines problems of, the author suggests: to consider e-products (e-goods) to be a type of services; to consider a custom, to cancel an obligation to forward value-added tax to the budget and to transfer funds to a foreign , the author offers to implement a permanent establishment in Russia. Such permanent establishment all

DOI: 10.7256/2454-065X.2013.11.9584

DOI: 10.7256/2454-065X.2013.11.63524

Abstract: Efficiency of the taxation system in the agricultural sector depends on the two elements: formation of taxation policy by the government according to tax laws (at the macro level) and specific implementation of this taxation policy at the micro level by allowing producers to use opportunities for tax optimization. All approaches to tax planning that exist in business practice can be provisionally divided into two groups. The first group includes minimization of the tax burden of a taxpayer. The second approach is based on tax optimization that allows to achieve certain ratios in corporate activities. The present article deals with the principles of tax optimization that play the most important role for agricultural enterprises. The author also describes forms of tax optimization used in the agricultural sector. It appears that tax optimization of agricultural enterprises should be viewed from the point of view of optimization of the tax burden because the tax burden is the main criterion for tax optimization. The article also contains a detailed analysis of the five methods of calculation of the tax burden.

Keywords: planning in taxation, tax optimization, agricultural goods producers, principles of optimization, forms of tax optimization, elements of tax optimization, tax burden, methods of calculation of the tax burden, the Russian Federation, integrated units.

DOI: 10.7256/2454-065X.2013.11.10054

DOI: 10.7256/2454-065X.2013.11.63525

Abstract: The article is devoted to the problems of formation of taxable capacity of a region. The author of the article analyzes the main growth factors and raises issues which solution would increase the efficiency of tax revenues planning and prediction. The author of the article offers a definition of taxable capacity as a provisional ability of regions to collect taxes and levies for the Russian Federation budget over a particular period of time. The author proves that only sensible planning and prediction of tax revenues can help to increase the level of taxable capacity of a region. The research is based on annual returns as provided by the Ministry of Finances of the Republic of North Ossetia – Alania for 2010 – 2012. The author of the article conducted a very thorough analysis. She applied insights and methods and assessed the performance of target indicators in absolute values. In order to solve the issues indicated in the article, the author makes recommendations on how to improve the efficiency of tax revenues planning, improve performance of tax authorities and tighten control over payment of taxes and levies.

Keywords: taxable capacity, tax planning, tax prediction, tax revenues, tax passport, tax authorities, methods of planning, assessment of taxable capacity, fiscal performance, region’s independence.

DOI: 10.7256/2454-065X.2014.10.13472

DOI: 10.7256/2454-065X.2014.10.65621

Abstract: The author provides an important evaluation of how performance results of taxpayers’ consolidated groups influence inter-budget relations. The author focuses on special requirements of legislation for consolidated groups regarding the order of payment of consolidated profit tax and splitting consolidated profit tax among budgets. The author also comments on peculiarities of implementation of these requirements. In general, the author defines the negative tendency of the Russian budget in part of decreasing tax revenues from consolidated profit tax in 2012–2013. At the same time, the author expresses her hope that this situation may be changed. The main methodological instruments used by the author include scientific research methods such as analysis, logical method, induction, deduction and comparison. The author concludes that the mechanism of tax consolidation launched in the Russian economy implies additional burden on the process organization and raises new administrative questions not only for participants of consolidated groups but also for particular legislative and executive authorities of the Russian Federation. Despite significant losses of the budget in part of tax payments from consolidated groups, the author believes that these difficulties are caused by the fact that the mechanism of tax consolidation is only starting to function and these difficulties will be neutralized by new performance results of consolidated groups.

Keywords: consolidated group of taxpayers, profit tax, budget split, liable partner, tax legislation, consolidated tax base, budget losses, profit center, tax return, performance result.

DOI: 10.7256/2454-065X.2016.12.20323

Abstract: The subject of this article is the income tax in case of changing the order of paying tax depending on the place of residence of taxpayers. Based on the deployment of human capital and spatial mobility of the population in the pilot regions (Krasnodar Krai, Belgorod region, Vladimir region, Lipetsk region, Republic of Tatarstan, Tambov region, Saratov region, Primorsky Krai, Krasnoyarsk Krai, Kurgan region, Komi Republic, Republic of Adygea, Leningrad region, Chuvash Republic, Republic of Kalmykia, Moscow region, Tula region, Ivanovo region, Jewish Autonomous Region) the authors review how the change in the order of paying personal income tax will affect the amount of tax revenues to the consolidated budget of a Russian Federation constituent. For the purpose of forecasting the amount of income tax, the authors have used the methods of synthesis, analysis, geographic and statistical representation of processes and phenomena. When analyzing draft laws and regulations, the authors have used a technical research method. The main conclusion of the research is that there is no negative influence of the change in the order of paying income taxes depending on the place of residence of taxpayers on the balanced state of Russian Federation constituents' consolidated budgets. The other result of the research is the authors' recommendations on improving the Russian Federation tax legislation. In the future such forecasts can be made on the GIS platform. The research was carried out as part of the State Task for the Financial University in 2016 'To Develop a Conceptual Model of the Geographic Information System of the Human Capital Development and Evaluation of the Spatial Mobility of Russia's Regions'.

Keywords: Russian Federation constituents, spatial mobility, human capital, tax revenues, budget revenues, consolidated budget, tax payment procedure, income tax, geographic information system, tax legislation

DOI: 10.7256/2454-065X.2016.12.68419

DOI: 10.7256/2454-065X.2014.11.13668

DOI: 10.7256/2454-065X.2014.11.65777

Abstract: The emerging trends towards economic slowdown in Russia under high level of volatility in energy prices and sanctions introduced by Western countries call for new approaches and methods to promote economic development. In this connection, the tax methods as the most effective ones to regulate economic relations between the state and businesses are gaining on special significance. The analysis of the processes of corporate taxation in Russia clearly shows their fiscal nature and orientation on current state needs without taking into account the economic impact on the national economy as a whole. The methods of systematic approach, logical analysis and synthesis allowed to formulate conceptual provisions enabling the implementation of tax policy at the enterprise and state level. The above-mentioned makes it clear, that there is a need to apply an integrated approach to taxation management at the level of businesses in order to stimulate economic growth. The paper proposes a methodology of stimulating tax management on the basis of assessment of the impact of changes in taxes on the amount of tax receipts. Moreover, the paper substantiates the possibility of obtaining a positive economic effect from reducing the tax burden in the long run.

Keywords: fiscal stimulus, tax regulation, tax optimization schemes, tax burden, taxation regimes, tax benefits, Laffer curve, tax rate, tax base, budget revenues.

DOI: 10.7256/2454-065X.2014.12.12551

DOI: 10.7256/2454-065X.2014.12.65979

Abstract: Since the introduction of tax levies business entities seek to optimize their company’s tax payments with a variety of means and methods. Last years the most common tax optimization schemes, especially in the construction sector, include outsourcing services. Therefore, there is an urgent need to adequately assess the situation and tax practice in this area, summarize experiences and tax optimization schemes, give a quantitative assessment and outline possible consequences. The study uses the methods of monographic investigation, retrospective analysis, practical experience and expertise, economic and financial analysis, calculation and constructive method. The research offers a retrospective review of major scientific and middle-brow opinions on the importance and relevance of tax flows optimization in various spheres of economic activity; considers the conceptual apparatus of tax optimization; summarizes a variety of tax optimization schemes flows in construction organizations; identifies the main possibilities and areas for optimization activities in the construction sector; analyzes and gives quantitative assessment of tax payments optimization; sets out fiscal measures for the breach of tax optimization schemes used to provide mandatory payments to the budget.