DOI: 10.7256/2454-065X.2013.5.8765

Abstract:

DOI: 10.7256/2454-065X.2013.5.62934

Abstract: Vehicle tax is a regional tax, thus, legislative organs have the authority to differentiate its rates and introduce exemptions. The Russian Tax Code has distinct differentiation criteria for tax rates, related to the vehicle category, age and environment class. Regional law of Russian Federation determines differentiation of vehicle tax rates by criteria not mentioned by the Federal Tax Code (for example, based on the tonnage of the vehicle, its place of origin, or the subject of taxation). Hidden forms of differentiation, not determined by the Federal Tax Code also include regional exemptions from tax base, set for all tax payers. Thus, it is necessary for regional Law to be brought to be brought in line with Federal law.

Keywords: vehicle tax, differentiation of rates, criteria for differentiation, tax exemptions, regional law, regional tax, contradiction of law, regional authority, regional exemptions, tax rates

DOI: 10.7256/2454-065X.2013.5.2319

Abstract:

DOI: 10.7256/2454-065X.2013.5.62933

Abstract: The article examines the issues affecting the evaluation of tax system and the role of banks in tax payment regulation. The author also analyzes the percentage of tax payments controlled by the Federal tax service in relation to gross domestic product. Commercial banks have a special role in this important aspect of the economy – they possess public and legal responsibilities in the sphere of tax-payment. The banks are liable for failure to perform, or improper fulfillment of their responsibilities, according to the Tax code of Russian Federation.

Keywords: Taxes and taxation, bank, payments, indicators, evaluation, system, budget, tax-payer, tax, burden

DOI: 10.7256/2454-065X.2013.5.8770

Abstract:

DOI: 10.7256/2454-065X.2013.5.62932

Abstract: The article explores and substantiates the methods for determining tax burden, as well as main factors to be considered during tax planning in enterprises, accenting special responsibilities of internal control departments over tax management. The author draws attention to the fact that the tax-planning practice of such departments must take into account the Federal Tax Service Order of 30.05.2007 ¹ ÌÌ-3-06/333@ «On the assertion of the field tax audit planning system». This article examines the methods for determining the tax burden, based on financial and economic characteristics of the enterprise. The author offers five methods for this purpose, as well as their substantiation and formulae, along with the recommendations for their use. Those methods of determining tax burdens will have the internal control departments to take into account nuances which would allow for higher quality tax planning. The author also states the main elements of tax planning, which include: definitions of main principles, problem analysis and formulation of goals, defining main tools which the enterprise has access to; formulation of the tax layouts; financial and economical practice, in accordance to the formulated tax layout. The author also defines the main principles of tax planning: compliance with the Law in the process of tax planning and lowering the enterprise’s tax burden total by implementing advanced tax planning methods.

Keywords: tax burden, method, internal control, income, spending, tax control, tax planning, tax-payer, tax, tax payment

DOI: 10.7256/2454-065X.2013.5.2400

Abstract:

DOI: 10.7256/2454-065X.2013.5.62931

Abstract: Field tax audit can be roughly divided into two halves. The first half takes place in the company’s office, which is searched for evidence of tax offenses (which is often found), and the second half begins after they’ve left and initiated procedure. By applying the Pareto, or the 80/20 principle, according to which a small part of applied effort results in the major part of the outcome, we realize that the first half, taking 80% of our time and patience, results in 20% of the procedure’s output; thus, the majority of our attention should be focused on the second half – the procedure itself, which involves work with tax organs and solving of disputes.

Keywords: Taxes and taxation, strategy, verification, tax, tax organs, documents, Ministry of Finance, codex, courts, organization

DOI: 10.7256/2454-065X.2013.5.2420

Abstract:

DOI: 10.7256/2454-065X.2013.5.2520

Abstract:

DOI: 10.7256/2454-065X.2013.5.62930

Abstract: The article surveys the history of tax control development from IX century Russia, all the way to the reforms of 1990-s. Within the target timeframe, different periods of history have their significant aspects of tax control development. For example, the influence of Tatar and Mongol invasion on the tax system, the creation of Colleges and the introduction of Fiscal officials under Peter I; the establishment of assessor inspectors under Alexander III. The importance of this topic is studying the roots of modern system of tax control in Russia for more efficient reformation.

Keywords: Taxes and taxation, tax control, tax organs, methodology of tax collection, Tatar and Mongol invasion, Peter I, Alexandr III, Fiscal officials, assessor inspectors, Soviet ministry of finance

DOI: 10.7256/2454-065X.2013.5.2333

Abstract:

DOI: 10.7256/2454-065X.2013.5.62929

Abstract: A significant amount of work is being put into the reformation of Belarusian Tax Law to improve the methods of tax administration. This permits the national tax system to become an efficient tool for replenishment of the budget, and for stimulation of business activity and growth of economic potential of the country.

Keywords: Taxes and taxation, taxation, reform, Republic of Belarus, optimization, expenses, administration, deductions, rates, accounting

DOI: 10.7256/2454-065X.2013.5.7978

Abstract:

DOI: 10.7256/2454-065X.2013.5.62928

Abstract: This article considers the Patentbased taxation system – a novelty introduced into chapter 26.5. of the Tax Code. The changes in legislation have established a new procedure for the calculation and payment of this tax. This tax covers exclusively sole proprietors. The author offers analysis that allows to weight the advantages and the disadvantages of the new tax system.

Keywords: Taxes and taxation, patentbased tax system, special tax regimes, taxation, patent, legal regulation of tax payment under Law, procedure of tax calculation

DOI: 10.7256/2454-065X.2013.5.8387

Abstract:

DOI: 10.7256/2454-065X.2013.5.62935

Abstract: Combating tax crime holds special significance for modern Russian society. Failure to perform the duties of a tax agent is a wide-spread tax crime. The article is aimed at examining this corpus delicti and uncovering the issues of legal practice involving this particular delict.

Keywords: Taxes and taxation, liability, responsibility, tax agent, corpus, crime, improvement, Law, taxes, dues