DOI: 10.7256/2454-065X.2018.11.28429

Abstract: The subject of the research is a set of scientific and practical issues aimed at improving the effectiveness of countering tax evasion in the context of “whitewashing” industries. The object of research is the shadow economic activity and the mechanism of tax evasion. The article argues the importance of studying the problems of the shadow economy as one of the main national threats of the state in modern conditions. A comparative analysis of the level and structure of the shadow economy in various countries. The main measures implemented in the Russian Federation to reduce tax evasion based on the development of the digital economy are disclosed. Indirect signs of a high level of tax evasion in certain segments of the economy of the Republic of Dagestan are highlighted. The measures implemented in the Republic of Dagestan on the legalization of the shadow economy are highlighted and possible ways of increasing the efficiency of the tax administration's fiscal authorities are indicated. In the course of the study, the methods of statistical observation and sociological polls, groupings and generalization, analysis and synthesis, probabilistic assessments, as well as a logical and systematic approach were used. The scientific novelty of the research is caused by the fact that the authors offer a set of scientific and practical recommendations aimed at increasing the effectiveness of resisting tax evasion and reducing its scale in various segments of the Russian economy based on the priority of implementing the institutional approach. The necessity of reaching a compromise of the interests of the state and taxpayers in the process of implementing measures aimed at improving the effectiveness of countering tax evasion is substantiated. The main contribution of the study is to justify the need for a priority institutional approach to solving the problems of tax evasion in modern conditions.

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. 

DOI: 10.7256/2454-065X.2016.11.21131

Abstract: The main purpose of the research is to state the need to improve indicators of tax authorities’ efficiency, and to develop the institution of tax consulting as an important resource for raising the level of voluntariness of tax payments in the Russian Federation. The subject of the research is the combination of theoretical, methodological and practical issues aimed at defining ways to increase efficiency of tax authorities of the Russian Federation. The object of the research is supervisory and educational activities of tax officials as well as methods used to evaluate their efficiency. In the course of their research the authors have applied statistical methods of economic research (generalization, selection, grouping, comparison), methods of expert evaluation and extrapolation, complex approach, logical, structure-functional and systems analysis. The main conclusions of the research is the proof of the need to develop the institution of tax consulting as a factor of growing trust towards tax authorities and increasing the level of voluntariness of fulfillment of tax obligations. The research demonstrates that activities of tax authorities aimed at improving services for taxpayers can serve as an important resource for observing tax discipline. The authors also define the need to legally acknowledge the institution of tax consulting as the main element of the tax administration system. The scientific novelty of the research is caused by the fact that the authors develop a set of scientific and practical recommendations aimed at improving indicators of evaluating the efficiency of tax authorities, developing information services and implementation of the principle of voluntary fulfillment of tax obligations as a target of tax transformations in recent times. The main contribution of the research is the authors’ conclusion that the combination of indicators recommended by the Federal Tax Service of Russia for evaluating the efficiency of tax authorities is difficult to be applied. It does not relate to preventive activities and the principle of voluntary fulfillment of tax obligations and does not consider the risks of non-payment of particular kinds of taxes. This creates the need to improve them. In their article the authors prove the need to provide a clear description of competences of tax authorities at the legal level when the authorities require relevant information in the process of supervisory measures with reference to both the list of competences and implementing procedures.

DOI: 10.7256/2454-065X.2016.10.20652

Abstract: The subject of this research is a set of theoretical, methodological and practical issues aimed at identifying ways to reduce the scale of the shadow economy as an important resource tax budget revenue growth and security of the Russian Federation at the present stage. The object of study is the shadow economic activity and the mechanism of its influence on the tax component of the budget system. The main objective of the study is to analyze the extent of the negative impact of shadow activity on the development of the economy and the tax component of the budget and to evaluate possible ways to reduce the size of the shadow ecnomy in the Russian Federation. In the process of research and analysis of information and statistical data the author has used economic statistical methods (generalization, grouping, comparison, factor analysis, etc..), methods and principles of systems and integrated approaches. The scientific novelty of the research is caused by the fact that the author provides a substantiation of a set of theoretical and practical recommendations aimed at creating institutional conditions for the development of personal interests of economic entities within the framework of legal activities reducing the extent of the destructive effect of the shadow economy on tax security countering tax violations as an important budgetary resources of the Russian Federation. As a result of research the author has assessed the destructive effect of the shadow economic activity on the tax revenue component of the budget system. It is shown that the basis of the objectively existing causes of the shadow economy is a violation of personal economic interests of businesses. It is also reasoned that an important role in reducing the size of the shadow economy is played not only by actions of law enforcement and tax authoritie but also self-education and creatino of informal institutions that deny the shadow economy. The author suggests that we should evaluate the effectiveness of tax policy based on the security tax ratio. The author also outlines ways to improve methods of interaction between law enforcement/tax authorities and other executive bodies in order to control the movement of property and income. The author also describes ways to create the system of state support for investment in legal economy as a factor of "whitewashing" the informal economy.

DOI: 10.7256/2454-065X.2016.8.19986

Abstract: The object of the research is the mechanism for collecting individual income tax (personal income tax) and its social role. The subject of the research is the need to increase the social role of the individual income tax (NDFL) in the Russian Federation. Focus is made on evaluating the social orientation of the existing mechanism for calculating and collecting individual income tax in the Russian Federation. Special attention is paid to determining systems problems weakening the social role of personal income tax. The author also conducts a comparative analysis of the experience in calculating individual income tax in industrialized countries and individual income tax in Russia. In the course of the research the author demonstrates that the mechanism used to calculate and collect individual income tax in Russia does not observe the principle of the social orientation of taxes. In her research Musaeva makes an extensive use of graphic calculation instruments as well as  many kinds of research methods including the dialectical approach, methods of systems and comparative analysis and synthesis, statistical selection, grouping and generalization, factor analysis and logical analysis. The scientific nvelty of the research is caused by the fact that the author developes grounded guidelines to increase the social role of individual income tax, to decrease social tension in the society and encourage the growth of labor productivity in the Russian Federation. In order to fully realize the social role of individual income tax, it is necessary to impose the progressive taxation method on excess income and non-labor profits. The author proves the need to provide exempt from taxation of citizens' income necessary to provide life support of taxpayers and their families at the subsistence wage level. The author demonstrates that the factors decreasing the social role of individual income tax in the Russian Federation are the low profits of the majority of population as well as the large amount of 'black' profits. The author emphasizes the need to reform the current system of labor relations, to increase wages in economic sectors which would allow to increase the amounts of individual income tax in the future, to lower the amounts of insurance contributions to state social non-budgetary funds, to transfer part of tax burden from entrepreneurs to physical entities and to perform a number of social reforms. 

DOI: 10.7256/2454-065X.2015.11.16015

Abstract: The object of the research is the tax revenues and tax relations of the Russian Federation constituents as well as the problems and their efficiency improvement practices. The subject of the research is the combination of theoretical, methodological and practical issues aimed at improving efficiency of the Russian Federation constituents' revenues management. In her research Musaeva examines the problems of the development of tax federalism in the Russian Federation in the modern period. The emphasis is made on the need to increase efficiency of tax rebates and incentives. Special attention is also paid to the potential growth of budget revenues from the Russian Federation constituents, in particular, the Republic of Dagestan, as well as the improvement of taxes incoming into the regional and local budgets. The main purpose of the research is to assess problems and define priorities for improving the Russian Federation constituents' revenues management as the factor of growing regional tax potentials and options. To achieve the research objectives, Musaeva has carried out a successive and step-by-step analysis of scientific researches by foreign and Russian authors, periodical literature and conference materials, legislative acts of the Russian Federation and regions thereof, reference and statistical materials. In the course of her analysis Musaeva has used both general scientific and special methods and tools such as system functional approach and dialectical approaches, principles of logical anaylsis and synthesis, methods of classification, grouping and generalization, expert evaluatoin, comparative and factor analysis and economic mathematical modelling. The scientific novelty of the article is caused by the fact that the author has developed scientific, methodological and practical suggestions and recommendations aimed at improving the efficiency of the Russian Federation constituents' revenues management as the guarantees of fair transregional tax competition in the modern period. The need for balanced territorial budgets amid today's unstable geopolical situation defines the priority of increasing the share of local budget revenues in the Russian Federation constituents through raising their taxable capacities and efficient use of of them. The researcher has also analyzed the problems arising in the process of developing tax federalism in the Russian Federation at this stage. She determines what causes difficulties with allocation of taxes between the budget levels taking into account peculiarities of the socio-economic development of the Russian Federation. Musaeva also analyzes the methods and problems of objective assessement of regional taxable capacities and proves the need for keeping the record of tax competitive ability of regions when generating tax revenues for the purpose of conducting the equal policy of redistribution of financial sources between elements of the budget system. The author also offers her own inventory to assess taxable capacities of the Russian Federation constituents. This inventory implies the corrective factor and allows to increase efficiency and to consider peculiarities of regions with the low level of local tax revenues. The researcher has calculated the taxable capacity of the Republic of Dagestan based using the inventory and based on that defined potentials for increasing the level of collectability fo regional tax revenues. The author has also made particular recommendations on regulation of tax incentives in the Russian Federation and reinforcement of their investment focus. Musaeva offers a set of recommendations to improve the efficiency of the Personal Income Tax administration as the most significant source for tax revenues of the Dagestan Republic budget.      

DOI: 10.7256/2454-065X.2015.10.16084

Abstract: The object of the research is the personal income tax and opportunities for imposing this tax on Russian citizens. The subject of the research is the scope of theoretical and practical issues aimed at increasing the efficiency of personal income taxation and fulfilment of the capacity of Personal Income Tax as a fiscal and regulation tool of the Russian Federation fiscal policy. In her research Musaeva examines the problems of the capacity of Personal Income Tax as a fiscal and regulation tool of the Russian Federation fiscal policy in the modern period. Special attention is given to the need for the guarantees of social justice and economic efficiency in the process of taxation of physical entities. The researcher analyzes the experience of both industrially developed and fastest growing countries in calculation and collection of Personal Income Tax and compares their experience to taxation practices in the Russian Federation. The emphasis is made on the analysis of the factors that tighten the growth of Personal Income Tax revenues into the consolidated budget of the Russian Federation and the Republic of Dagestan. Based on the analysis of the structure of the Personal Income Tax base and the composition of actual taxpayers paying Personal Income Tax, the author of the article demonstrates that in many regions of the Russian Federation incomes that can't be attributed to wages or salaries usually avoid being taxed. The author examines opportunities for increasing revenues derived from taxes in the Russian Federation constituents (including the Republic of Dagestan) through improving the Personal Income Tax administration. To substantiate theoretical provisions and practical recommendations, the author has used the methods of abstraction, induction and deduction, economical statistical methods (observation, generalization, grouping, etc.) combined with the tools and principles of comparative and logical analysis as well as the integrated (system) approach. The scientific novelty of the research is caused by the fact that the author offers suggestions and recommendations, both theoretical and practical ones, aimed at fufilling fiscal and regulation capacity of Personal Income Tax and improving the role of Personal Income Tax as a tool for the implementation of the government social policy at the modern stage of the development of the Russian Federation. The main result of the research is the description of the problems and evaluation of the best ways to fulfil the capacity of Personal Income Tax as a fiscal and regulation instrument in the Russian Federation. In particular, the results of the research demonstrate that not all principles of economic and social efficiency are observed by the effective mechanism of calculating and collecting Personal Income Tax which hinders the development of human potential and the growth of citizen welfare. Thus, the author offers particular recommendations on how to improve the process of Personal Income Tax administration and to incurase the role of Personal Income Tax as a fiscal and regulation tool of the fiscal policy in the Russian Federation. The author also proves the need for applying progressive taxation to personal income. According to the author, this is the best way to fulfil the fiscal and social capacity of Personal Income Tax in the modern period. The author's contribution to the topic is that she emphasizes the need to differentiate between social and property-related Personal Income Tax deductions depending on the amount of Personal Income Tax and to take into account family circumstances when collecting income taxes because family circumstances are the factor that defines a taxpayer's ability to pay the tax. 

DOI: 10.7256/2454-0706.2013.12.10057

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DOI: 10.7256/2454-0706.2013.12.42355

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DOI: 10.7256/1339-3057.2013.2.10066

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