DOI: 10.7256/2454-065X.2013.11.7008

Abstract:

DOI: 10.7256/2454-065X.2013.11.9584

Abstract:

DOI: 10.7256/2454-065X.2013.11.63524

Abstract: Efficiency of the taxation system in the agricultural sector depends on the two elements: formation of taxation policy by the government according to tax laws (at the macro level) and specific implementation of this taxation policy at the micro level by allowing producers to use opportunities for tax optimization. All approaches to tax planning that exist in business practice can be provisionally divided into two groups. The first group includes minimization of the tax burden of a taxpayer. The second approach is based on tax optimization that allows to achieve certain ratios in corporate activities. The present article deals with the principles of tax optimization that play the most important role for agricultural enterprises. The author also describes forms of tax optimization used in the agricultural sector. It appears that tax optimization of agricultural enterprises should be viewed from the point of view of optimization of the tax burden because the tax burden is the main criterion for tax optimization. The article also contains a detailed analysis of the five methods of calculation of the tax burden.

Keywords: planning in taxation, tax optimization, agricultural goods producers, principles of optimization, forms of tax optimization, elements of tax optimization, tax burden, methods of calculation of the tax burden, the Russian Federation, integrated units.

DOI: 10.7256/2454-065X.2013.11.10054

Abstract:

DOI: 10.7256/2454-065X.2013.11.63525

Abstract: The article is devoted to the problems of formation of taxable capacity of a region. The author of the article analyzes the main growth factors and raises issues which solution would increase the efficiency of tax revenues planning and prediction. The author of the article offers a definition of taxable capacity as a provisional ability of regions to collect taxes and levies for the Russian Federation budget over a particular period of time. The author proves that only sensible planning and prediction of tax revenues can help to increase the level of taxable capacity of a region. The research is based on annual returns as provided by the Ministry of Finances of the Republic of North Ossetia – Alania for 2010 – 2012. The author of the article conducted a very thorough analysis. She applied insights and methods and assessed the performance of target indicators in absolute values. In order to solve the issues indicated in the article, the author makes recommendations on how to improve the efficiency of tax revenues planning, improve performance of tax authorities and tighten control over payment of taxes and levies.

Keywords: taxable capacity, tax planning, tax prediction, tax revenues, tax passport, tax authorities, methods of planning, assessment of taxable capacity, fiscal performance, region’s independence.

DOI: 10.7256/2454-065X.2013.11.10243

Abstract:

DOI: 10.7256/2454-065X.2013.11.63526

Abstract: At the present new terms of taxation raise debate and therefore requires certain amendments to be made to the tax legislation. The present article deals with the problems that may arise in the process of granting preferences. Special attention is paid to the question about efficiency of tax exemptions. The author of the article describes a discriminatory nature of particular tax preferences granted by the federal government for wealth tax. Sometimes federal tax preferences allow companies to avoid paying taxes on legal grounds. This reduces budget revenues. The author of the article suggests that the tax legislation should be modernized in so far as it refers to tax exemptions. The author also suggests to improve the process of granting tax preferences for wealth tax as a new way to enhance the budgets and to set up goals for taxpayers who develop local economic activity. The whole process of granting tax preferences should be aimed at increasing local budget revenues and contribute to the development of particular regions. Only in this case granted preferences and exemptions would become efficient and economically important.

Keywords: local tax, optimization, efficiency, local self-government, local budgets, tax policy, financial independence, tax exemptions, preferences, taxable income.

DOI: 10.7256/2454-065X.2013.11.5383

Abstract:

DOI: 10.7256/2454-065X.2013.11.63527

Abstract: The authors of the article analyze the problems that may arise in the process of implementation and enforcement of tax and budget legislation of the Russian Federation. The authors focus on the problems of taxation of a new type of establishment. They offer a definition of such establishments and describe their status in tax law. The authors also make their recommendations on how to solve the issues arising in the spheres of legal regulation of tax and budgetary accounting and financing of public, budgetary and autonomous establishments.

Keywords: taxes and taxation, new type of establishment, legal status, institutional setup, functional reliability of management, public, budgetary, autonomous establishments (institutions), taxation issues, tax accounting, budgetary accounting, financing.

DOI: 10.7256/2454-065X.2013.11.9849

Abstract:

DOI: 10.7256/2454-065X.2013.11.63528

Abstract: The article is devoted to conceptual problems of defining personal interest as the motive for committing criminal act of non-performance by a tax agent of his obligations to calculate, withhold or transfer taxes and/or levies to the associated budget or non-budgetary fund. The author of the article touches upon interpretation of the aforesaid motive by the Plenum of the Supreme Court of the Russian Federation as it is provided in their Decree on practical application by the courts of criminal legislation on liability for committing tax crime. The author also provides definitions of personal interest as it appears in court sentences given in accordance with Article 199.1 of the Criminal Code of the Russian Federation. The article describes doctrinal interpretations of the term ‘personal interest’ and raises a question whether it is expedient to use this feature of a criminal act. Special attention is paid to the line of reasoning followed by the New Moscow City Court for the Tula Region in their sentence of acquittal. The author concludes that the concept of ‘personal interest’ can be actually used as the criterion for delimitation of socially dangerous acts from other actions only if all circumstances of the case are thoroughly considered.

Keywords: Plenum, sentence, motive, personal interest, personal motivation, tax agent, tax, tax crime, risks of a tax agent.

DOI: 10.7256/2454-065X.2013.11.9961

Abstract:

DOI: 10.7256/2454-065X.2013.11.63529

Abstract: The present article is devoted to particular issues of criminal liability for avoidance of paying taxes and/or levies in the Russian Federation and foreign states. By using the method of peer reviews, the author of the article provides the key figures of different countries not receiving budget revenues as a result of evasion of taxes. The author focuses on foreign experience as one of the sources of information about how to improve national legislation. In particular, the author compares the experience of imposing criminal liability for evasion of taxes in the USA and Russian Federation. The article contains a general description of particular methods of preventing tax crime in different countries. Based on the research, the author offers concrete measures to develop the sphere of criminal liability for evasion of taxes and/or levies by organizations in the Russian Federation. These measures can serve both as a theoretical concept and practical recommendations on how to improve the effective legislation.

Keywords: The present article is devoted to particular issues of criminal liability for avoidance of paying ta, the author of the article provides the key figures of different countries not receiving budget reven, the author compares the experience of imposing criminal liability for evasion of taxes in the USA an, the author offers concrete measures to develop the sphere of criminal liability for evasion of taxes

DOI: 10.7256/2454-065X.2013.11.63530

Abstract: The present article is devoted to peculiarities of regulation of volunteers’ employment in Russia. At the present time many volunteers perform their services outside the legal environment due to the gaps in legislation. In July and August of 2012 the society debated about a draft law on volunteer services and criticized the initial version offered by the Public Chamber of the Russian Federation. As an alternative, it was suggested that the government should confine themselves to making relevant amendments to the effective Tax, Labor and Civil Codes as well as the Federal Law on Charitable Activities and Charitable Organizations. The author of the present article analyzes both approaches and describes advantages and disadvantages of each approach.

Keywords: economics, civil law agreement, labor agreement, Public Chamber, Civil Code, legal status, volunteer services, law about volunteers, Tax Code.