DOI: 10.7256/2454-065X.2013.8.9406

Abstract:

DOI: 10.7256/2454-065X.2013.8.8048

Abstract:

DOI: 10.7256/2454-065X.2013.8.63092

Abstract: The article discusses and evaluates the methods for defining tax burden and the key moments which have to be taken into account when organizing tax planning at an enterprises The author points out the special role of the internal control service in the issue of scrupulous control over the tax payers. It is brought to the attention of such services, that the in the process of planning and organization of their activities in the sphere of taxation they should take into account the Order of the Federal Taxation Service of May 30, 2007 N. MM-3-06/333@ “On Approval of the Concept of the System for Planning the Field Tax Inspection”. The article includes analysis of evaluation methods for the tax burden based on economic and financial characteristics of an enterprise. The author provides five methods, their substantiation, formulae for exponents, their interpretation and recommendations for their use. The methods for establishing tax burden shall assist the internal control services in taking into account the nuances, providing for quality tax planning. In the article the author provides for the key elements of tax planning, including analysis of problems and establishment of goals, establishing the key instruments, which an enterprise may use, formation of the taxation scheme, performing economic and financial activities in accordance with the taxation scheme. The author also provides the key principles of tax planning: compliance to the current legislation when arranging the tax planning and lowering the amount of combined tax obligations of an enterprise thanks to the use of tax planning instruments.

Keywords: taxes and taxation, internal control, taxpayer, method, tax burden, tax payments, tax control, income (profit), costs (spending), tax planning.

DOI: 10.7256/2454-065X.2013.8.7799

Abstract:

DOI: 10.7256/2454-065X.2013.8.63091

Abstract: Currently the issue of uniform use of terminology in the sphere of taxation is highly topical. The same may be said of the term “taxation optimization”. The professional studies aimed for the development of correct and full definition shall not be complete, if there is no complex system including all of the elements of taxation optimization as an independent legal institution: principles, stages, elements, criterion and types of taxation optimization. The article contains analysis of all of the above-mentioned categories. Based on a complex analysis of taxation principles, optimization principles and tax optimization, the author formed a system of tax optimization principles, singled out a criterion for an optimum taxation, defined stages and elements of tax optimization, as well as classification of types of tax optimization. It shall allow to minimize the possibility for ambiguous interpretation of the term “taxation optimization”, and to single out the system of taxation optimization as an independent sphere of scientific cognition.

Keywords: taxes and taxation, taxation optimization, types of taxation optimization, stages for taxation optimization, elements of taxation optimization, criterion for taxation optimization, principles of taxation optimization, tax optimization, taxation of commercial banks, system of taxation optimization for the commercial banks.

DOI: 10.7256/2454-065X.2013.8.6580

Abstract:

DOI: 10.7256/2454-065X.2013.8.63089

Abstract: The tax exemptions serve as efficient means of state influence on the entrepreneurial, investment, innovation and labor activities, scientific and technical development, social sphere. The topicality of the issue is due to the fact that the exemptions should meet their goals, and they should be provided only to those who truly need them. Evaluating the Russian legislation on taxes an levies, one may state that the system of tax exemptions and preferences meets its goals only partially. There is a need to form an evaluation method containing a united system of criteria and their efficiency. The article refers both to the traditional criteria and other estimate indicators, allowing to provide more detailed and in-depth analysis of tax exemption efficiency, to improve the quality of monitoring of their efficiency, to establish the reference points for budget and financial forecasting and planning for the state and for taxpayers.

Keywords: taxes and taxation, tax exemptions, preferences, efficiency evaluation, tax support, tax stimulation, method, evaluation criteria, efficiency indicators, tax instruments.

DOI: 10.7256/2454-065X.2013.8.4278

Abstract:

DOI: 10.7256/2454-065X.2013.8.63090

Abstract: This article includes analysis of normative and practical problems appearing in cases of payment of fines for tax violations of a legal entity, when such an entity is reorganized via acquisition. The author points out the need to improve legislation in this sphere.

Keywords: taxes and taxation, responsibility, fine, penalties, reorganization, legal successor, responsibility, offence, budget, decision.

DOI: 10.7256/2454-065X.2013.8.6538

Abstract:

DOI: 10.7256/2454-065X.2013.8.63088

Abstract: The article describes the method for evaluation of creditworthiness of borrowers an development perspectives of the Abkhazian banking system. The author provides an interpretation for the term “creditworthiness of borrower”, and establishes the key requirements to borrowers and analysis of his creditworthiness. The author provides a quantitative and quality evaluation procedure regarding creditworthiness of a borrower and analysis of its stages. This evaluation may be applied to the banking system of Abkhazia.

Keywords: banking, creditworthiness of borrower, credit history, option, swap, bank, income and spending, credit risk, futures.

DOI: 10.7256/2454-065X.2013.8.6824

Abstract:

DOI: 10.7256/2454-065X.2013.8.63086

Abstract: This article contains analysis of the current legislation on tax offences. Based on the study of the typical means for committing tax offences in the Russian Federation the author uncovers the shortcomings and gaps in the legal regulation in the sphere of responsibility for tax offences. In particular, it concerns fly-by-night organizations, tax exemptions, establishing guilt of an organization, etc. Based on the above-mentioned study the author proposes the directions for the improvement of normative legal basis in the sphere of responsibility for the tax offences.

Keywords: taxes and taxation, offence, legislation, responsibility, shortcomings, reforms, code, taxpayer, improvement.

DOI: 10.7256/2454-065X.2013.8.63087

Abstract: The article is devoted to the changes in the tax legislation regarding the agricultural commodity producers from the point of view of adaptation of the agricultural production complex to the participation of Russia in the WTO. In order to adapt the agricultural commodity production complex to the participation of Russia in the WTO and to avoid negative consequences for the agricultural commodity producers, the amendments were included into the Tax Code of the Russian Federation, and they came into force in 2013 in accordance with the Federal Law of October, 2, 2012 N. 161-FZ. As a result of application of the tax exemptions the forecast was made for the shortfalls in income of the budget system of the Russian Federation. As a result, the planned economy of agricultural commodity producers with the use of tax exemptions amounts to about 42 billion rubles, and the predicted annual losses due to entering the WTO amount to 4 billion US Dollars. At the same time, if one is to analyzes the correlation of the amount of tax exemptions for the agricultural commodity producers and the oil and gas income of the federal budget, the losses of the federal budget from the tax exemptions are not considerable. For example, they shall amount to 0,42 per cent in 2013, 0,37 per cent in 2014, 0,34 per cent in 2015. Therefore the changes shall ease the tax burden of agricultural commodity producers, however the state support of the agricultural commodity production complex is not sufficient for the Russian agricultural commodity producers. For the further development of the tax legislation the following is being offered. 1) As to functioning of the Unified Agricultural Tax (UAT), special attention should be paid to the issues of improvement of its parallel development with the general taxation system (use of differentiated tax rates depending on types of economic activity, solving the VAT problem, etc.). 2) As to stimulation of agricultural investments, accent should be made upon the regulating and stimulating functions, and not the fiscal function. Among the stimulating tax measures for the rural areas, one should mention lowering the tax burden and formation of beneficial investment climate in the agricultural commodity production complex. 3) As to stimulation of efficient use of land resources and environmental taxation, introduction of the correcting coefficients for every natural environmental system, setting the rate of land tax in accordance with income and with a regressive dependency upon the dynamics of the quality of the agricultural farmland and its inclusion into the united system of financial turnover.

Keywords: the World Trade Organization, state support, agricultural commodity producers, tax exemptions, VAT, income tax, income tax for physical persons, raised competitiveness, tax burden, shortfalls of budget income.

DOI: 10.7256/2454-065X.2013.8.6617

Abstract:

DOI: 10.7256/2454-065X.2013.8.63093

Abstract: The article contains the method for the evaluation of the development level of the components of the innovative environment of economic systems, level of development of technological infrastructures, comparative analysis of inner and outer elements of innovative environment. The author provides a list of factors defining structure of an industrial infrastructure and information elements of economic systems. The author also provides an example of evaluation of the main components of technological infrastructure of economic system at the federal district level, as well as rating evaluation of development of the technological infrastructure of federal districts in accordance with the statistical data for 2010, he provides the ratings of industrial and information elements of the innovation environments of federal districts.

Keywords: economics, method, level, rating, evaluation, development, factors, infrastructure, innovation, environment.