Abstract: Transformation of national economies caused by globalization and digitalization of business processes leads to changes in the whole chain of relationships at the levels of "state-individual", "employee-employer", "tax authority-taxpayer". The following research goal is to develop a unified construct of the taxation system, taking into account modern transformation processes and system economy principles. The research applies a comprehensive approach, which includes three main analysis methods: qualitative comparative analysis, simulation modeling, and interpretative qualitative research. Qualitative comparative analysis was used to identify the elements of individual taxation. Simulation modeling was used to visualize taxation main parameters and limitations. Interpretative research was used to describe the interaction of the system elements. The scientific novelty of the research is the presented architectonics of individual taxation system, which develops the theory of system economy of Kleiner and includes 4 elements (subsystems), classified by the criterion of definiteness of time and space. First, objects – exist in the uncertainty of time and the certainty of space. Second, projects - exist in limited time and defined space. Third, environments – exist in the indefiniteness of time and the uncertainty of space. Fourth, processes - exist in limited time and uncertainty of space. The elements of the objective subsystem include taxpayers individuals and individual entrepreneurs, tax authorities, tax agents, other participants of tax legal relations, and the territory. The project subsystem includes tools and mechanisms of tax regulation, which are experimental and temporary in nature. Tax functions implementation was visualized in the context of the presented system.

DOI: 10.7256/2454-065X.2023.4.43537

Abstract: The subject of the study is the effects of reforming the value added tax. In particular, the authors analyze the economic consequences of an increase in the VAT rate from 18 to 20% in 2020. The following effects are assessed: inflationary, consumer, investment and budgetary. The results are compared with the conclusions obtained earlier by domestic and foreign scientists on the example of developed and developing countries of the world. As research methods, analysis and synthesis, tabular and graphical methods of data visualization, analysis of time series, comparison method, structural and trend analyzes are used. The study contains a number of methodological limitations, which are also consecrated in the work. A special contribution of the authors to the study of the topic is the expansion of the zones of influence of indirect taxation on business and the population. In particular, the authors conclude that despite the presence of a number of negative effects of the increase in the VAT rate for business, nevertheless, such negative effects are most pronounced in relation to the population. They consist in accelerating inflation and reducing consumption in the short term. At the same time, the hypothesis of a significant impact of the VAT rate on investment processes is refuted, which is substantiated by an analysis of the indicators of the investment activity of economic entities in Russia.

DOI: 10.7256/2454-0668.2023.3.43825

Abstract: The article examines the theoretical and methodological issues of building the tax policy of the state in the face of overcoming the negative consequences of the sanctions pressure of the collective West and the United States. We presented the results of the analysis of external and internal factors influencing the implementation of the state tax policy. We have formed five groups of external factors that are most relevant for tax policy in the context of sanctions pressure in the present period of time (the significance of sanctions pressure; the objective need for a significant increase in budget revenues in the context of the military operation; the need for comprehensive support for organizations of the military-industrial complex; ensuring the technological sovereignty of the country; electoral campaign 2023-2024). Based on a generalization of Russian taxation practice in 2014-2021, we have identified the most effective tax tools to counteract the negative economic consequences of sanctions pressure on Russia. The result of the study was the substantiation of the feasibility of an alternative solution to the issue of switching to a progressive personal income tax as a tool to increase budget revenues and equalize income inequality between the rich and the poor. Two possible approaches to the implementation of the tax maneuver in the field of taxation of the population are argued. This is a revival in the Russian tax system of the previously levied (1992-2005) inheritance and gift tax, taking into account modern realities. We have shown the relevance of raising the VAT rate as a tool for transferring part of the tax burden from the population's income to their expenses (consumption).

DOI: 10.25136/2409-8647.2023.3.43890

Abstract: This study is devoted to the search for advanced foreign experience in differentiating the tax burden of individuals and determining the directions for its implementation in Russia. The article consists of three thematic blocks: the first is devoted to assessing the tax burden of individuals in the Russian Federation, the second contains a description of foreign experience in taxing the population, and the third contains directions for improving domestic taxation. Based on the analysis of foreign experience in taxing individuals, methodological tools have been identified to ensure the differentiation of the tax burden (diversification of fiscal units; the use of a progressive scale; new fiscal institutions; tax deductions and tax credits; taxes on inheritance and gift; taxes on wealth and luxury). The tools that can be implemented in domestic practice have been identified: taxation of inheritance and donation; expanded application of elements of family taxation for socially oriented tax deductions; differentiated approach to tax administration of property and income taxes levied on individuals. In addition, methodological approaches to the administration of taxes from the population have been formed, based on the following criteria: calculation of tax liabilities; source of information on tax liabilities; the moment of granting tax benefits (preferences); frequency of payment of taxes; the possibility of hiding the object of taxation. The practical significance of the study lies in the possibility of using its results in the development of tax policy measures.

DOI: 10.25136/2409-7802.2023.2.43692

Abstract: One of the national goals of Russia, the implementation of which is scheduled for 2030, is to reduce the level of poverty by half - to 6.6% of the population, or by 9.5 million people. A significant source of poverty reduction is the development of individual entrepreneurial initiatives and the promotion of self-employment. This circumstance determined the purpose of this study - to identify the importance of individual fiscal factors in starting one's own business and developing entrepreneurship. As a methodological basis of the article, a laboratory experiment was used, conducted in a student environment and additionally tested on existing entrepreneurs and self-employed. The paper describes the results of a laboratory experiment, which is aimed at determining the priority mechanisms for tax regulation of individual entrepreneurs. The scientific novelty of the research is presented in two directions. 1. Improved methodological approach to the implementation of laboratory experiments in the tax area. In particular, the objectivity of the results obtained from the data of the student sample is substantiated. 2. Priority areas of tax incentives for entrepreneurial initiatives have been identified. The Government of the Russian Federation, the Ministry of Finance and the Federal Tax Service of the Russian Federation, the Ministry of Economic Development of the Russian Federation, other interested bodies of state power and administration can use the results of the study in determining ways to develop the tax policy of the Russian Federation in terms of improving the taxation of individual entrepreneurship.

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.

DOI: 10.7256/2454-065X.2021.4.35020

Abstract: The object of this research is the system of taxation of the population, while the subject is the composition and structure of taxes paid by private entities. The author analyzes the two priority approaches towards building the optimal and utmost fair system of taxation of private entities – through the object of “income” or “consumption”. Detailed analysis is conducted on the advanced Russian and foreign research on the topic. The author outlines the advantages and disadvantages of each approach from the perspective of horizontal and vertical justice, individual utility and its discounting. The scientific discussion on the absolute viability of taxation of income and consumption of the population is allocated into a separate chapter of the research. Based on the qualitative theoretical analysis, the author concludes on the rationality of choosing integrated approach towards creation of taxation system of the population. The cornerstone in this regard is the determination of the optimal ratio of consumption and income taxes. For this purpose, the author develops the original methodology based on the scattering matrix of 87 countries of the world, correlation and regression analysis of the indicators of their economic development and tax rates. The scientific novelty of consists in substantiation of the existence of substantial connection between the ratio of taxes on consumption and income of the population and the level of socioeconomic development of the country.

DOI: 10.7256/2454-065X.2020.4.33130

Abstract: This article is dedicated to the question of taxation and tax management of a number of operation in digital environment, namely related to the use of cryptocurrency. Special attention is paid to blockchain technologies as a promising tool for improvement of tax management and automation of business processes. The relevance of this work on the one hand is substantiated by the increasing trade volume on the digital markets hand, while on the other – weak foundation, insufficient technical capabilities of tax management of such operations and univerdsally accepted approaches. The results of research can be used by the Ministry of Finances and Government of the Russian federation in development of strategies for improvement of tax policy. The author determines the global trends of recognition/non-recognition of cryptocurrency as a specific type of property, assets of payment method. A brief overview of foreign approaches towards tax regulation of cryptocurrency is presented. The author systematizes the Russian legislative framework on taxation of digital currency, describes the evolution of national approaches to fiscal regulation in this area. A formulation of modern interpretation of cryptocurrency as the object of taxation by different types of taxes (corporate tax, value-added tax, corporate property tax, personal property tax) is provided. The author determines the possibilities for development of tax management with the use of blockchain technologies, as well as forecasts main consequences of such transformations for businesses and the state.

DOI: 10.7256/2454-065X.2019.12.31872

Abstract: The subject of this research is the harmonized tax policy in the Eurasian Economic Union (EAEU) member-states in the area of indirect taxation. The article explores the general principles of free market of the Eurasian Economic Union and their legislative regulation. Special attention is given to the analysis of current tax deviations from the rules of free trade in EAEU. The author notes that the majority of obstacles in the area of taxation represents barriers that do not align with the law of the Union and should be abolished on the national level. Such barriers exert distorting influence upon mutual trade of the EAEU countries, leading to negative externalities of separate member-states. Supporting the views of leading scholars upon harmonization of indirect taxes, the author presents original conclusions on possible vectors of development of coordinated tax policy in the EAEU. It is noted that the efficiency of tax policy in the EAEU member-states can be reached only in the context of a unified system of tax control and tax administration.

DOI: 10.7256/2454-065X.2019.11.31440

Abstract: This article is dedicated to the analysis of transformation of the functional role of excise taxes in Russia’s current economic realities. The scientific research traditionally dedicate significant attention to the functions of indirect taxes due to their complexity. The author analyzes the fiscal, regulatory, control and ecological functions of excise taxes through the lens of the degree of their implementation in the current Russian practice. Particular attention is given to the shift towards realization of the incentivizing function of excise taxes as an intrinsic element of state regulation of the oil refining industry. The scientific novelty consists in demonstration of evolutionary dynamics of the functional role of excise taxes, reflected in changing and adding of tax element. The conducted analysis displays that in the conditions of international integration and harmonization of rates within the framework of EAEU, the capabilities of fiscal component of excise taxes are significantly lowered. In conclusion, the author proposes the vectors for development of excise taxes as the elements of taxation of luxuries.

DOI: 10.7256/2454-065X.2019.7.30591

Abstract: The subject of this research is the information and communication technologies in tax sphere applied in the Russian Federation and abroad. Full digitalization, automation and development of the advanced information technologies represent an intrinsic and inevitable process in the tax system of any country. The author examines in detail such aspects as the impact of electronic services of taxation authorities upon the efficiency of tax administration and convenience for the taxpayers; as well as analyzes the current trends of participation of tax administrations in social networks and platforms. The main research methods include analysis and synthesis, table and graphic presentation of information. The author concludes that the most effective tax administration and higher level of tax culture and literacy is traced in jurisdictions actively implementing information and communication technologies, electronic services and automated information systems. The recommendation is made on more active involvement of taxation authorities in the social medial platforms.

DOI: 10.7256/2454-065X.2019.5.30185

Abstract: The subject of this research is the methodological peculiarities of imposing VAT in EAEU state members. The author of the article examines such elements of the tax as object of taxation, VAT-free operations, tax rates, and place of supply of goods or services. The researcher provides a more detailed analysis of the rules for determination of place of supply of goods or services within the EAEU protocol and Tax Codes of EAEU state members. She pays special attention to the influence of methodological differences in VAT calculation on market competition, fair trade provision and implementation of the Four Freedom Principle. The research methods include analysis and synthesis, table and graphic method of data presentation and especially the matrix mehod that allows to present a matrix of methodological differences in VAT exemption qualification. The main research results are the following: EAEU states' differences in what concerns determination an object of taxation and a list of VAT-free operations do not have a significant distorting effect on the mutual trade of these countries. Meanwhile, differences in determination of place of supply of goods or services and tax rates change import flows and violate the principles of free competition. At the end of the research the author offers areas of improvement of indirect taxation (in what concerns VAT) in the member states of the Eurazian Economic Union.

DOI: 10.7256/2454-065X.2018.9.26846

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

DOI: 10.7256/2454-065X.2018.6.26822

Abstract: In the Russian Federation tax deductions on personal income tax have an apparent social focus. At the same time, imperfection of the current mechanism of social and property-related tax deductions causes a hidden regression in the taxation of personal income. The subject of this research is standard tax deductions on personal income tax in terms of their social functions. The aim of the article is to analyze the economic effect of standard tax deductions on personal income tax and give recommendations on their improvement. In the course of the research the authors applied general research methods (deduction and induction, analysis and synthesis, description and generalisation) and special research methods (economic analysis, comparison method, presentation of data in the form of tables). The researchers analyze the volumes of tax economy (tax benefits) on personal icnome tax granted to taxpayers who use standard tax deductions, and their share in the annual budget of physical entities. Based on teh analysis of the drawbacks of the current tax deduction mechanism, the authors give their recommendations regarding further development of standard tax deductions on personal income tax in order to raise the taxation fairness. The authors evaluate shortfalls in budget revenues as a result of the application of aforesaid measures. The novelty of the research is caused by the fact that the authors develop the system of standard tax deductions that would be based on the living wage minimum and thus would satisfy the principles of justice. The results of the research can be used to define priorities for the development of the tax system by the Ministry of Finances and Government of the Russian Federation. The authors conclude that the current concept of tax deductions on personal income tax does not satisfy the principles of justice and thus needs to be improved.