DOI: 10.7256/2454-065X.2020.5.33603

Abstract: The subject of this research is one of the most relevant vectors in the work of tax and other competent authorities – implementation of the procedure of digital marking of goods and creation of the unified verification base for the released products. The object of this research is the oversight system, in which the monitoring functions of commodity flow are divided between the competent authorities that also control the discharge of fiscal obligations and usage of cash trade mechanisms. Based on the acquired results, the author formulates the tasks solved in implementation of the marking of goods technology; structures the model of system interaction of the authorized state agencies on the questions of monitoring goods turnover; determines the role of fiscal control authorities in the new mechanism of administering sales relations; establishes the theoretical-methodological content of the effectiveness of digital marking of goods. Analysis is conducted on the law enforcement practice of administrative infractions with regards to mandatory requirements of the marking of goods. The author proposes the directions for the development of technologies for monitoring goods turnover and discharge of fiscal obligations by the counterparty. These recommendations along with the obtained results define the novelty of this research, substantiated by a relatively small experience in the area of marking technologies within the system of tax and operational administration of product turnover.

DOI: 10.7256/2454-065X.2019.7.30348

Abstract: The subject of this research is the competences of taxation trainees, obtained in the course of new generation educational programs. The object of this research is the elements of educational process, including the content of curriculum, competence formation maps, scientific research revealing various tasks in the area of tax consulting and taxation. Articulation of one of the relevant task is associated with the following: inclusion to educational process of the category of “competence” and structuring curriculum based on goal of formation of the key professional competences requires elaboration of the system of interdependent methodological units (a complex of curriculum, map of competence formation stages, and professional actions of the future specialist). The scientific novelty consists in composing the map of professional actions of a specialist that describes the competences on application of the norms of tax legislation and repayment to budget; determination of the role of scientific problems pertinent to the development of tax system and taxation among the most demanded scientific directions in qualification papers of the bachelors; suggestion of the algorithm of examination of crucial aspects of taxation with consideration of the policy taxation authorities and courts that allows obtaining professional competencies in prevention of tax disputes.

DOI: 10.7256/2454-065X.2017.3.22267

Abstract: The subject of the research is the methods and approaches to consulting on issues related to taxation of corporate property considering changes and regional specifics of tax calculation. The object of the research is practical situations of tax calculation with reference to corporate property that have been taken place in court practice and have been mentioned in explanations of state authorities concerning disputable points of tax payment. The author describes modeled calculation situations based on particularities of reginal laws, actual changes in tax legislation related to taxation of property and cadastral value of property. The method and methodology of research include general research methods such as analysis and synthesis, induction and deduction, as well as special legal analysis methods such as algorithmization and modelling of tax calculations. The scientific novelty of the research is caused by the following provisions: the author has provided grounds for the algorithm of tax consulting on the isuses of corporate property tax calculation; the author has defined stages in the development of corporate property tax in modern taxation practice; and the author has covered the key issues of property taxation based on the analysis of official explanations and the most important court decisions regarding disputable situations in tax calculation. The conclusions of the research are the following: implementation of tax conculting methods should be accompanied with a detailed analysis of control authorities explanations and actual court decisions as well as changes and amendments made to the legislation. Evaluation of the cadastral value should be of special interest to tax consultants and taxpayers. It is important to provide this information to authorities and persons who perform taxpayment responsibilities as well as to define the type of the property subject to taxation.   

Abstract: