DOI: 10.7256/2454-0765.2013.1.9520

Abstract:

DOI: 10.7256/2454-0765.2013.1.63274

Abstract: The article is devoted to the problem of tax regulation of the innovative activities in the conditions of the innovative development of the Russian Federation and the innovation policy of the state. The article contains analysis of a number of normative legal acts, documents and programs, defining the terms “innovation” and ‘innovation activity” for the taxation purposes, since the Tax Code of the Russian Federation fails to provide details on these terms. The author studies specific features of taxation for the innovative activities subjects. Additionally, the author discusses the tax relief mechanisms for them, methods of tax stimulation in this sphere (tax exemption for the VAT, investment tax credit, etc.). The author points out contradictions and shortcomings in the current taxrelated legislation regulating innovative activities, their taxation and tax benefits. Additionally, the author formulates the propositions for improving the legislation in this sphere.

Keywords: innovations, innovative, regulation, taxation, stimulation, exemption, Research and Advanced Development, tax, legal, tax.

DOI: 10.7256/2454-0765.2013.2.9866

Abstract:

DOI: 10.7256/2454-0765.2013.2.63331

Abstract: this article is devoted to the problem of monetary funds formation, existing in parallel with the public financial system. The article includes analysis of the Ruling of the Supreme Arbitration Court of the Russian Federation N. 14278/08. The Ruling provides that the all of the travelling costs necessary to arrive at the place of judicial hearing shall be charged from the taxpayer, who has lost the case in favor of a tax body. The said costs are related to performance of obligations of a state body. The author of this article offers to regard these payments as income from paid services provided by budgetary institutions. The author evaluates the opinions of various legal professionals, including the Ret. Chairperson of the Arbitration Court of Moscow A. K. Bolshova, Judge of the Constitutional Court of the Russian Federation Kononov. A. L. Finally, the author points out that the problems of application of budget legislation are addressed by the Supreme Arbitration Court of the Russian Federation more and more often.

Keywords: budget expenditures, tax bodies, compensation of spending, budget, finances, Supreme Arbitration Court, Constitutional Court of the Russian Federation, budget legislation, procedural legislation, public functions.