Abstract: The article deals with current issues related to the essence, characteristics and trends to improve revenue collection of property taxes in Russia. The author of the article studies the role of property taxes in the budget system of the Russian Federation and analyzes the relationship between the amount of income tax on company property, and economic parameters of the region. As a result, the given economic and mathematical model allows for short-term projections for the period up to one year on major tax revenues to the regional budget for the preplanning stage of analytical calculations. Using the example of Nizhny Novgorod and Tver the author analyzes the problematic issues of determining the tax base of property taxes.

Keywords: property tax, the budget, the tax base, property, profits, income, tax burden.

Abstract: Under the conditions of recessionary trends assessment of tax revenues received by the Federation constituent budget would allow to answer the question about obtaining financial resources to provide for the regional activities. The author analyzes GDP volumes and dynamics and compares tax revenues according to different types of economic activities and budget levels. The results of the study of statistical and analytical data at a macro and micro level allow to conclude that the budget revenues both in the Voronezh Region and the Russian Federation mostly consist of the following taxes: corporate income tax, value-added, personal income tax and property tax and the share of these taxes in the overall structure of tax payments has been increasing since 2009.

Keywords: taxes and taxation, regional budget income, income tax, dynamics of revenue flow, GDP dynamics, tax liabilities, comparison of revenues derived from value-added tax, corporate income tax, personal income tax, special taxation regimes.

Abstract: The article is devoted to the peculiarities of the method of tax credit used with reference to tax liabilities of foreign parties to pay corporate income tax and corporate property tax. The author analyzes the list and requirements for the document proving the taxpayer’s right to use the method of tax credit in order to avoid international double taxation. Based on the analysis of law enforcement practice, the author suggests to make certain changes in legislative acts in order to improve the current mechanism of the method of tax credit and to avoid the double taxation.

Keywords: law studies, tax, taxation, tax credit, liability, profit, international, organization, avoidance, agreement.

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Abstract: The article is devoted to the accounting and taxation under the conditions of insolvency of an enterprise. The author of the article in detail analyzes the three approaches to the expense tracking related to the bankruptcy procedure. The first approach suggests to keep accounts of such expenses on a separate account named ‘Bankruptcy related expenses’ and to open various sub-accounts depending on the type of expense and the source of their reimbursement. The second approach suggests to keep accounts of such expenses on the account named ‘deferred expenses’. The third approach suggests to divide bankruptcy related expenses into state fees and court fees. The author also briefly describes the methods of accounting different bankruptcy procedures as well as their influence on the taxation process.

Keywords: taxes and taxation, records, accounting, expen ses, taxes, taxation, insolvency, bankruptcy, debtor, cession.

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Abstract: The article is devoted to the problem of performance assessment of planning as a part of preparation for a field tax inspection. The author reveals the insufficient theoretical and practical development of the issue and proves the significance and necessity in performance assessment as a tool for developing the planning system. The author also summarizes the requirements for establishment of the system of key indicators of performance and efficiency of tax inspection planning and the settled practice. The author also suggests and proves her own assessment method aimed at obtaining justified results and discovering the internal reserves for further improvement of the planning system. The author also describes the scope of her method and areas of application at different levels of the tax control planning.

Keywords: tax control, tax inspections, planning system, method of performance assessment.

Abstract: The given article defines the role of personal income tax in mobilization of profits into the Russia’s budget and describes the new tax laws which came into force in 2012 as well as certain amendments to these laws which will come into force in 2013 and play a significant role for tax agents for personal income tax. The author also studies the controversial situations of paying personal income tax which underwent the court procedure of their resolution and have an important practical importance. The author develops the decision making algorithm in the taxation sphere based on the methods of tax calculation and using the experience of tax dispute resolution at a court.

Keywords: taxes and taxation, tax dispute, personal income tax, tax agent, taxable income, tax deduction, individual entrepreneur, revised tax declaration, special tax regime, tax offence.

Abstract: The article studies different approaches to the application of the term ‘collective holder of rights’. It is concluded that the term ‘collective holder of right’ was created by the theory of social right as the grounds for proving the nature of legal entity. Later it was used for classification of the right holders including the holder of financial right. The author also studies different approaches to classification of holders of financial right. It is found out that from the point of view of the general theory of law and the theory of financial right this particular term is often viewed in a broad meaning of the term and therefore applies to different non-personable entities. It is also proved that the collective holders of financial right do not include economically autonomous enterprise subdivisions, small-numbered communities, public associations and simple partnerships. It is also found out that in a number of cases the term ‘collective holder of financial right’ has the same meaning as the terms ‘enterprise’ and ‘legal entity’. The author shows the need in viewing collective holders of financial right in broad and narrow meanings of the term. The author also offers the following list of collective holders of financial right in a broad meaning of the term: 1) state and local authorities; 2) Central Bank of the Russian Federation; 3) enterprises and organizations which have the status of a legal entity; 4) consolidated group of taxpayers; 5) peasant (farm) households. In a narrow meaning of the term collective holders of financial right mean the consolidated groups of taxpayers and peasant (farm) households.

Keywords: law studies, collective, holder, financial, right, entities, individual, non-personable, consolidated, tax payer.

Abstract: The article is devoted to the main economic principles of taxation such as the principle of justice, the principle of efficiency and the principle of proportionality. The author studies the established approaches to their interpretation including those approaches which view tax as the economic and legal category. The author also compares the principles, analyzes the relationship between them and evaluates the role of economic principles in taxation.

Keywords: taxes and taxation, tax, taxation, tax as an economic and legal category, economic nature, principles of taxation, economic principles of taxation, principle of taxation proportionality, principle of taxation efficiency.

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