DOI: 10.7256/2454-065X.2013.3.8689

Abstract:

DOI: 10.7256/2454-065X.2013.3.62522

Abstract: The article studies the role of tax instruments in ensuring investment security in the Russian Federation. It is shown that these instruments are used very irrationally. Using such instruments causes unreasonably high tax bite of taxes from corporate revenues. It leads to constantly tight financial resources for modernization, technical re-equipping and launch of new technologies. Moreover, tax instruments do not provide significant preferences to participants of investment activity and do not stimulate investments into economics, thus not promoting investment security of a state. The author of the article analyzes why the given instruments are not used rationally and makes certain recommendations on how to improve their practical usage.

Keywords: economics, investments, security, tax instruments, tax functions, tax burden, tax rebates, investment tax credit, taxation of dividends, investment activity.

DOI: 10.7256/2454-065X.2013.3.7323

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DOI: 10.7256/2454-065X.2013.3.7558

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DOI: 10.7256/2454-065X.2013.3.7433

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DOI: 10.7256/2454-065X.2013.3.8674

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DOI: 10.7256/2454-065X.2013.3.7411

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DOI: 10.7256/2454-065X.2013.3.7529

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DOI: 10.7256/2454-065X.2013.3.7547

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DOI: 10.7256/2454-065X.2013.3.62520

Abstract: The issue about taxation principles is very topical for a modern Russian tax system. At the present time principles of tax law are one of the most discussed issues in the theory of financial law. To conduct a better analysis of tax law principles, it is necessary study historical, social, political and moral factors of taxation. Today we do not have a common approach to classification of taxation principles. The author of the article provides the main classifications of taxation principles lying in the basis of tax systems at all modern states. The subject of the research is the theoretical content of the main principles of taxation. The purpose of the research is to analyze theoretical aspects of taxation principles that are necessary for performing the goals of law-enforcement in the sphere of taxes. Conceptual grounds of the research consist of general scientific methods as well as particular scientific methods (methods of formal law, history of law, comparative law). As a result of the study, the author provides a full description of taxation principles and gives their classification. These results can be used in further researches of taxation principles and taxation issues. The results can be also used in education.

Keywords: taxes, taxation, principles of taxation, history of taxation.

DOI: 10.7256/2454-065X.2013.3.62521

Abstract: The article is devoted to the stages of formation and development of tax administration in Russia and provides detailed description of the main events at each stage. Special attention is paid at the development of the institution of tax administration during the Post-Soviet period. The author of the article proves that there is a certain relation between organizational changes of tax authorities and transformation of the institution of tax administratoin. The author also describe the grounds for development of tax administration taking into account the world theory and practice of taxation.

Keywords: taxes and taxation, tax, tax system, collectability, tax authorities, administration, income, inspector, direct taxes, indirect taxes.

DOI: 10.7256/2454-065X.2013.3.62531

Abstract: Reformation in the sphere of taxation is conditioned by the need in transferring Russian economy to innovation-based development and, consequently, transformation of tax elations in accordance with requirements of the new economic reality. Based on the research in the sphere of social philosophy, the author defines the features and forms the definition of tax reform. Being the mean of implementation of tax policy, tax reform is a taskoriented transformation of the country’s tax system. In the course of such transformation tax system is adjusted to changing economic conditions. Moreover, the author defines the structure of tax reformation and defines a subject and subjective side, object and objective side and the nature of interaction between the subject and object. In the course of her research the author also expands classification of tax reforms and divides all tax reforms into evolutionary and revolutionary depending in their form. The author also describes the following stages of implementation of tax reforms: informative, preparatory, implementation and conclusive. Based on the analysis of these tax reforms, the author forms a flow chart of the process of tax reformation.

Keywords: taxes and taxation, reformation, reform, modernization, innovations, stimulus, structure, classification, stages, subject.

DOI: 10.7256/2454-065X.2013.3.7540

Abstract:

DOI: 10.7256/2454-065X.2013.3.7569

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DOI: 10.7256/2454-065X.2013.3.62532

Abstract: Difficulties in practical implementation of a classical portfolio theory and other concepts of portfolio optimization, in particular, for short-term speculative investment as well as the need of investors and portfolio managers in relatively simple formal methods of investment decision making on the security market, have caused a wide spread of specific instruments of investment analysis combined under the general term ‘technical analysis’.

Keywords: economics, technical analysis, investments, decision making, optimization, investment portfolio, principle of inertia, trend, principle of historicism, formation of pricing.

DOI: 10.7256/2454-065X.2013.3.62518

Abstract: Under conditions of developing markets and constant competition, it is becoming more and more important to increase the liquidity of insurance market participants through using innovative reinsurance methods. Western insurance market successful uses such a perspective and innovative method of refinancing as securization. In Russia, companies often face the absence of a special legal base and law-enforcement practice on this matter, which leads to the market inactivity in implementing new instruments of raising assets liquidity. The faster the insurance market starts to use the given refinancing method and thus trigger the processes of changing the legal base, the more successful particular economic entities and the market in general will become.

Keywords: insurance, financial reinsurance, securization of insurable assets, financial law, civil law.

DOI: 10.7256/2454-065X.2013.3.62519

Abstract: Luxury is a very multifaceted and complicated phenomenon. The purpose of imposing tax on luxury items is to enlarge the budget and establish a social and economic equity in a society through demanding additional payment for a luxurious life style. In this article, the author provides his own definitions of ‘luxury’ and ‘luxury items’ within the framework of taxation and forms a reasonable author’s concept of taxation of luxury items in Russia. The author also develops a mechanism of taxation of luxury items and defines taxpayers and taxation elements.

Keywords: taxes and taxation, luxury, demonstrative self-fulfillment, excess, rarity, value for a buyer, concept of taxation, mechanism of taxation, taxpayer, taxation elements.