DOI: 10.7256/2454-065X.2013.10.10124

Abstract:

DOI: 10.7256/2454-065X.2013.10.63463

Abstract: The author of the article studies the problems of definition of taxable capability from the point of view of different approaches to modern budgeting practice. Importance of researching different characteristics of taxable capability is proved by many facts. On one hand, despite the fact that the term is often used in laws, it is still one of the least definite terms in legislation. On the other hand, a great variety of different approaches to evaluating methods of estimating taxable capability generate numerous approaches to defining taxable capability, too. The problem becomes even more important in regions where there is a need in a reliable estimate of taxable capacity which, in its turn, relates to the budgeting mechanism as well as internal resource utilization. The author of the article describes approaches to definition of taxable capability. According to these approaches, taxable capability can be defined as a maximum possible sum of budget revenues from taxes, as the basis for formation revenues from territorial units and equalization of trans-regional asymmetry and as the total value of taxable bases. The author offers methods for estimating taxable capability based on different macro-economic measures and construction of a representation model of the taxation system.

Keywords: taxable capacity, economic capacity, earning capacity, intergovernmental fiscal relations, region, budgeting mechanism, fiscal performance, tax subsidy, fiscal equalization, budget balance.

DOI: 10.7256/2454-065X.2013.10.63464

Abstract: The purpose of tax planning is to declare a taxpayer’s right to use all legal means and methods to reduce their tax liabilities as much as possible. Thus, at the heart of this process there is a full and rightful usage of all legally permitted benefits and advantages as well as assessment of tax authorities’ positions and consideration of taxation, budgetary and investment policies. The main goals of tax planning include: tax optimization, minimization of lost taxes based on a particular tax or combination of taxes, increase in corporate asset circulation and better performance of an enterprise. Special attention is paid at tax optimization in the sphere of vertically integrated units of agro-industrial sector. It should be noted that the system of taxation of agricultural enterprises in Russia including integrated enterprises has a number of peculiarities. This allows to describe particular stages in optimization of the sector under review. The author believes that tax optimization at agricultural enterprises including integrated enterprises should be based on the following: strict observance of the principles of tax optimization; selection of the best legal form of economic management; consideration of influence of subjective and objective factors as well as industry characteristics when choosing this or that taxation system; selection of income and expense accounting methods; usage of different evaluation criteria in order to find the best taxation scheme.

Keywords: tax planning, tax optimization, integrated units, agricultural producers, peculiarities of agricultural enterprises, stages in tax optimization, accounting methods, Single Agricultural Tax, standard taxation scheme, tax burden.

DOI: 10.7256/2454-065X.2013.10.63465

Abstract: The author of the article describes economic nature of e-business activities and defines problems of taxation of e-business by analyzing examples of taxation of e-business activities both in Russia and abroad. The author makes certain suggestions on how to improve the system of indirect taxation of service supply in the sphere of e-business activity. In particular, the author suggests: to consider e-products (e-goods) to be a type of services; to consider a customer’s country to be the place of supply of services; to improve the concept of a ‘tax agent’ in cross-border trades, to cancel an obligation to forward value-added tax to the budget and to transfer funds to a foreign citizen as a payment for services at the same time and to provide for an opportunity to deduct an VAT amount without paying it; to implement a procedure for tax registration of foreign providers of e-services to Russian physical entities for the purpose of VAT payment and to establish tax liability for improper performance of such obligation. As a part of improvement of direct taxation of cross-border trades in the sphere of e-business, the author offers to implement a permanent establishment in Russia. Such permanent establishment allows to allocate a server where a web-site involved in business activity is located and to define the moment of e-service supply and frequency of e-service supply.

Keywords: The author of the article describes economic nature of e-business activities and defines problems of, the author suggests: to consider e-products (e-goods) to be a type of services; to consider a custom, to cancel an obligation to forward value-added tax to the budget and to transfer funds to a foreign , the author offers to implement a permanent establishment in Russia. Such permanent establishment all

DOI: 10.7256/2454-065X.2013.10.9729

Abstract:

DOI: 10.7256/2454-065X.2013.10.9951

Abstract:

DOI: 10.7256/2454-065X.2013.10.9819

Abstract:

DOI: 10.7256/2454-065X.2013.10.63466

Abstract: The analysis of legislation, judicial practice and researches on the tax right shows that there are problems with identification of tax and legal prescription periods as they are often confused with other terms – preclusive or procedural or process periods. It is impossible to call these problems harmless or exclusively theoretical as they generate serious legal consequences and directly influence the rights and proprietary interests of a great number of taxpayers and the government. In the course of the research it has been revealed that the following factors have impact on this problem: imperfection and frequent changes of tax legislation; fixation of a large number and a variety of types of prescription in the Tax Code of the Russian Federation in comparison with other branches of the Russian legislation; close and complex interweaving of prescription periods with procedural periods that isn't present in other branches of the law. It is indicative that judicial practice on tax disputes regarding the above mentioned matter doesn't provide a definite answer and contains quite contradictory facts. In this regard the author of the article shows that existing problems can't be resolved correctly without profound knowledge of the general theory of the law, the financial law and other branches of law as only science develops provisions for distinguishing particular legal terms from one another. Dogmatic provisions allow to see that periods of prescription possess the essential features that make them exclusive. Therefore it is impermissible to confuse them with other terms. Other legal terms have certain features, too which allows to create a proper classification and to group them as different types. As a result of his research the author comes to a conclusion that for the correct identification of periods of prescription it is necessary to consider the terms established in legislation along with other norms forming the institution of prescription. In other words, it is necessary to consider other essential signs and elements of periods of prescription and other legal terms. Only this approach would allow to avoid difficulties when identifying of periods of prescription in taxation law and make it possible to eliminate confusion with other legal terms established in taxation law.

Keywords: taxation law, differentiation, prescription, period of prescription, permanence, legalization, identification, procedural period, preclusive period, process period.

DOI: 10.7256/2454-065X.2013.10.10145

Abstract:

DOI: 10.7256/2454-065X.2013.10.63467

Abstract: The present article is devoted to the issues of legal regulation of relations on refund of excess taxes and levies paid and withheld. The author of the article makes and proves hi conclusion that the system of relations related to refund of excess taxes and levies paid and withheld has a complex structure. The author also describes different types of such relations. These relations are regulated by different sub-branches of the financial law. The author also makes a differentiation between taxation law and budgetary law in the process of regulation of the aforesaid relations. The nature of these relations and peculiarities of legal regulation of those are, in some way, caused by the subject matter under discussion and whether they are solved without conflicts or through a court. Special attention is paid at legal regulation of execution of judicial acts on refund of excess taxes and levies paid and withheld. The provisions discussed in the article can be used when making amendments or additions to taxation and budgetary laws as well as in the process of legal enforcement of the latter.

Keywords: tax, levy, excess payment, excess withholding, refund, budget execution, budget income, taxpayer, tax authorities, Federal Treasury.

DOI: 10.7256/2454-065X.2013.10.10120

Abstract:

DOI: 10.7256/2454-065X.2013.10.63468

Abstract: The article is devoted to the condition and problems of municipal housing and utilities in the Russian Federation. The authors of the article offer a model of so called investment-innovation mechanism for managing the sector of municipal housing and utilities. This model is based on the principles of commercialization of innovations, self-financing and self-sufficiency which would allow to achieve a maximum cost advantage for municipal housing organizations. Investment tax credit is presented as the main financial tool of investment-innovation mechanism in managing the sector of municipal housing and utilities. Investment tax credit can be granted for paying corporate profit tax and regional and local taxes. The authors describe the timeframes of such a credit, procedure for tax saving and a structure of the investment tax credit agreement. It is noted that municipal housing and utilities organizations can independently define directions of innovation activity based on the problems they need to solve at present. The authors describe external and internal factors influencing investment-innovation process and the main factors influencing the execution of investment-innovation activities in the sphere of municipal housing and utilities.

Keywords: principle of self-financing, principle of commercialization, investment-innovation mechanism, innovation activities, housing and utilities, investment tax credit, principle of self-sufficiency, tax saving, competitive ability

DOI: 10.7256/2454-065X.2013.10.9571

Abstract:

DOI: 10.7256/2454-065X.2013.10.63469

Abstract: The author of the present article focuses on the growth of black economy in our country. In this regard, the author provides official data provided by Goskomstat and American ‘Global Financial Integrity’ Company as well as the opinion expressed by Vice Prime Ministry of the Russian Federation on this matter. As a part of a wide sphere of black economy, the author defines a developing and economically dangerous branch of black economy – black economy in the taxation sphere (hereinafter BE in TS). The author of the article analyzes the main directions of eliminating BE in TS discussed by the government and general public in the current year, in particular, replacement of value added tax with sales tax and limitation of cash flow. The author provides their brief evaluation and describes possibilities of implementation of these methods in reality. The author also analyzes whether it is possible to control citizens’ large expenditures and draws our attention to the problems arising when preparing a draft law on such control. In addition, the author offers a new method of eliminating gaps in current legislation in order to eliminate BE in TS. This includes creation of the institution of grounded proposals in the sphere of tax authorities and their activities. At the end of the article the author makes a conclusion that in order to provide an efficient solution of the above mentioned problem it is necessary to apply an integrative approach to implementation of certain measures.

Keywords: increase of tax burden, financial crisis, growth of black economy, tax avoidance, efficiency of tax administration, reformation of indirect taxes, limitation of cash flow, forms of tax control, control of citizens’ expenses, institution of grounded proposals.

DOI: 10.7256/2454-065X.2013.10.1345

Abstract:

DOI: 10.7256/2454-065X.2013.10.63470

Abstract: At the present time there is no standardized document in Russia that would regulate the process of acceptance and transfer of business from one chief accountant to another. This means that each organization has a right to develop and approve such a procedure independently. Therefore, it is very important to decide what important aspects both former and new chief accountants should pay attention at in order to secure themselves from possible penalties. Chief accountants bear responsibilities regulated both by labor law of the Russian Federation and Tax, Criminal and Administrative Offence Codes of the Russian Federation. Therefore, special attention should be paid at cash and accounting document, preparation of a full package f accounting and tax reports, compliance with the deadlines when submitting documents to tax, statistics and other authorities. The author of the article describes the process of changing a chief accountant at a Russian company, considers problems that may arise and provides guidelines and recommendations including recommendations to follow when a chief accountant is dismissed due to his own desire to terminate his employment and when a chief accountant is dismissed on administrative grounds according to the Russian Federation legislation.

Keywords: accounting and trades, accountant, change, procedure.