DOI: 10.7256/2454-065X.2013.9.9591

Abstract:

DOI: 10.7256/2454-065X.2013.9.63388

Abstract: In this article the authors raise an important issue of oil and gas income and their considerable influence upon the formation of the federal budget. Moreover, the authors prove considerable dependency on the raw resources in Russia. The authors offer to form budgetary reserve to avoid substantive dependency on oil and gas income. Currently the natural resources are not used efficiently in Russia. The interests of the state are not always being protected. At the same time the consumers (entrepreneurs) of natural resources lack the stimulate for the rational use, since their main goal is to gain profit. The authors analyzed oil and gas income into the federal budget of the Russian Federation in 2010-2012, and singled out their role in tax income. The analysis has shown that the tax on mining of natural resources has the largest share, proving topicality of the issue.

Keywords: deplete resources, rent, mining of natural resources, natural resources, oil and gas incomes, oil, natural gas, oil and gas complex, raw materials potential, rational use of natural resources.

DOI: 10.7256/2454-065X.2013.9.4561

Abstract:

DOI: 10.7256/2454-065X.2013.9.63383

Abstract: The social reform is aimed to harmonize taxation from paid educational activities and profi table activities of educational institutions. Prior to the reform of state educational institutions, the issues of whether the educational institutions have the right to use the money, which they have earned, and whether they need to pay taxes, were not resolved. The article distinguishes between paid educational activities and profi table activities of educational institutions.

Keywords: taxes and taxation, fi scal institution, budget institution, autonomous institution, tax on profi t of organizations, value added tax, tax on property of organizations, land tax, simplifi ed taxation system, traditional taxation system.

DOI: 10.7256/2454-065X.2013.9.9002

Abstract:

DOI: 10.7256/2454-065X.2013.9.63384

Abstract: This article presents a debatable approach to refl ecting taxes and levies debts in accounting (fi nancial) reports. It is shown that traditional accounting (fi nancial) reporting on debts in taxes and levies for specifi c types of taxes (non-balanced) is quite doubtful, since according to the current legislation analytical reporting should be organized based on types of taxes (federal, regional, and local?). And one should use these enlarged groups of taxes for the organization of accounting (fi nancial) reporting of taxes and levies debts (folded) without overstating the currency of accounting balance. It is also shown that the approach of the author to the refl ection of tax obligations in accounting (fi nancial) reporting fully corresponds with the current rules for the offsetting of taxes in arrears and overpays under Art. 78 of the Tax Code of the Russian Federation (unilateral offsetting by a tax body according to the types of taxes and levies when bringing a claim to a taxpayers for taxes and levies in arrears).

Keywords: tax, types, analytical, accounting, calculation, reporting, offsetting, arrears, currency, balance sheet.

DOI: 10.7256/2454-065X.2013.9.1322

Abstract:

DOI: 10.7256/2454-065X.2013.9.63385

Abstract: The companies are regularly financed in part with the payments of shareholders or participants (investments into the capital (shares). Correlation of two types of financing is defined by a number of factors, including legal, commercial and other factors. Various tax burden for the company and those providing financing is also a defining factor for the correlation of two types of financing.

Keywords: taxes and taxation, capitalization, tax legislation, taxation, investments, financing, capital, borrower, controlled indebtedness.

DOI: 10.7256/2454-065X.2013.9.9449

Abstract:

DOI: 10.7256/2454-065X.2013.9.63386

Abstract: The principle of justice is a basis of any legal system. Discussions on the issue of justice in law have been going on throughout the history of legal science. The modern Russian tax law is no exception to this dispute. In the process of historic development the taxes from various sources of state income have became the main source for covering the budget spending of the modern Russian state. The topicality of the article is due to the need to fairly distribute the tax burden in the conditions of proprietary inequality in the modern Russian society. The issues of just and fair taxation shall always be topical in spite of the amount of attention already paid to them by the scientists. In this article the author turns to the issues of fair taxation via the overview of the key taxation theory, analysis of the works of the Russian scientists of the Empire period, and of legal nature of justice as a principle of tax law. The goal of the article is to analyze theoretical aspects of the principle of justice in taxation, without which it is impossible to achieve the goals of legal practice in the tax sphere.

Keywords: progressive taxation, taxes, theories of taxation, history of taxation, principle of justice, principles of taxation, taxation, fair taxation, universal taxation, existenzminimum.

DOI: 10.7256/2454-065X.2013.9.9654

Abstract:

DOI: 10.7256/2454-065X.2013.9.63387

Abstract: tax income serve as the main basis for the formation of budget income. Its amount is directly connected to the tax potential, and establishing its nature is quite topical. The article includes analysis of the existing approaches to the interpretation of the category of “tax potential” in Russian and foreign scholarly writings. Much attention is paid to the use of the various terms by the English-speaking authors, and each of these terms is explained. Based upon the scholarly opinions the author provides a generalized scheme of term classifi cation. The author shows the difference between the categories “taxation potential” and “tax potential”. The author also notes the dual nature of the tax potential, and she supports division of this economic category into three elements: short-term, strategic and factual tax potentials. Based upon this approach, the author provides a defi nition of tax potential. The presented materials may open new perspectives for the further studies. They shall be of interest to those working with planning and forecasting in the sphere of taxation.

Keywords: taxes, tax potential, tax potential of the region, ability to pay taxes, conceptual approach, forecast of tax income, tax resources, budget resources, reproductive approach, tax administration.

DOI: 10.7256/2454-065X.2013.9.9672

Abstract:

DOI: 10.7256/2454-065X.2013.9.63389

Abstract: The object of study in this article includes causes for the tax risks formation for a state. In this article the tax risks of a state are viewed within the system of causes and effects, the author analyzes their economic elements, as well as legal and ethical causes for the tax risk formation. It is found out that the basis for the tax risks for both the state and the taxpayers is non-performance or undue performance under legislative requirements. Based on the analysis of the tax behavior of the subjects of the tax relations, the author supposed that the moral aspect may serve as one of the bases for the possible appearance of violation of legislative requirements. The author analyzes a number of situations, when only ethical evaluation is applicable to the actions of a taxpayer, while legislative requirements are not violated. Based on a specifi c example, the author analyzes the taxpayer schemes, when the organization formally conforms to the taxes and levies legislation, while a taxpayer creates artifi cial conditions for application of tax exemptions or preferences.

Keywords: tax competence, tax behavior, tax relations, tax risks, moral expenditures, tax evasion, ethics, tax culture, tax violations, morals.