DOI: 10.7256/2454-065X.2014.10.13283

Abstract:

DOI: 10.7256/2454-065X.2014.10.13321

Abstract:

DOI: 10.7256/2454-065X.2014.10.65627

Abstract: The present article is devoted to the problem of creating efficient relations between participants of the taxation process. The subject under research is the interaction between taxpayers and tax authorities. The authors have analyzed solutions aimed at increasing efficiency o interaction between subjects of tax elations by using GR management instruments. The authors study the implementation of GR mechanism in the sphere of taxation, in particular, GR management methods that may be used in tax relations. The authors present a table of professional qualities of GR subjects in the sphere of taxation. By using theoretical and practical methods, the authors have studied particular tasks (interaction with state authorities on the questions of improving tax burden and tax administration) to be solved by GR experts in the sphere of taxation. Based on the results of their research, the authors have offered particular measures aimed at implementation of the model of partnership in the sphere of taxation by using GR instruments allowing to raise the quality of tax administration and increase the efficiency of business processes. The authors also offer directions to be developed for a better arrangement of efficient interaction between participants of the taxation process.

Keywords: government relations (GR), tax relations, GR instruments, tax issues, GR subjects, administration of taxation, tax culture, taxation culture, tax consulting, communication, efficiency of business processes.

DOI: 10.7256/2454-065X.2014.10.65628

Abstract: The author of the article offers a new classification of existing Russian taxes. This classification is very important for both theory and practice of taxation. Outlining interrelated taxes which are difficult for calculation, analyzing the structure of tax payments declared by organizations and self-employed entrepreneurs and emphasizing the importance of these taxes in the Russian taxation system, the author tries to solve the problem of unjustified tax benefit of a taxpayer. The author describes the drawbacks of the effective system of building tax relations set forth by the Tax Code of the Russian Federation when taxpayer’s rights are not guaranteed by tax authorities due to insufficient number of field inspection. Methodologically the research is based on the fundamental provisions of economic science, dialectical research method, evolutionary system analysis of taxation theories and achievements of Russian and foreign theory and practice of taxation. To eliminate the drawbacks in the theory and practice of taxation, the author offers new alternative methods of collection of interrelated taxes and conduction of field inspections. Combination of these methods create an independent institutional scheme of taxation narrowing the scope of economic sanctions and allowing to better protect organizations and self-employed entrepreneurs.

Keywords: tax, interrelated tax, tax benefit, method of taxpayer’s self-organization, defense of taxpayer’s rights, calculation of taxes, classification of taxes, tax inspection, taxation scheme, tax relation.

DOI: 10.7256/2454-065X.2014.10.13472

Abstract:

DOI: 10.7256/2454-065X.2014.10.65621

Abstract: The author provides an important evaluation of how performance results of taxpayers’ consolidated groups influence inter-budget relations. The author focuses on special requirements of legislation for consolidated groups regarding the order of payment of consolidated profit tax and splitting consolidated profit tax among budgets. The author also comments on peculiarities of implementation of these requirements. In general, the author defines the negative tendency of the Russian budget in part of decreasing tax revenues from consolidated profit tax in 2012–2013. At the same time, the author expresses her hope that this situation may be changed. The main methodological instruments used by the author include scientific research methods such as analysis, logical method, induction, deduction and comparison. The author concludes that the mechanism of tax consolidation launched in the Russian economy implies additional burden on the process organization and raises new administrative questions not only for participants of consolidated groups but also for particular legislative and executive authorities of the Russian Federation. Despite significant losses of the budget in part of tax payments from consolidated groups, the author believes that these difficulties are caused by the fact that the mechanism of tax consolidation is only starting to function and these difficulties will be neutralized by new performance results of consolidated groups.

Keywords: consolidated group of taxpayers, profit tax, budget split, liable partner, tax legislation, consolidated tax base, budget losses, profit center, tax return, performance result.

DOI: 10.7256/2454-065X.2014.10.12707

Abstract:

DOI: 10.7256/2454-065X.2014.10.65622

Abstract: The subject under research is the legal relations arising during tax planning performed by taxpayers in the course of their activity. The author views the borders of the legitimate tax planning — tax mitigation and illegal behavior, avoidance of the payment of taxes and levies and definition of the term ‘aggressive tax planning’ used in foreign countries. The author also studies the economic and judicial noncompliance of these term in legislations of different countries which creates the grounds for illegal avoidance of the payment of taxes and levies. Methodologically the present research is based on Russian economic researches carried out in the sphere of taxation. In her research the author has used the methods of analysis and synthesis, deduction and induction and comparison. The author also describes the main trends of the development of legislation in different countries in the process of prevention of illegal avoidance of the payment of taxes and levies based on illegal schemes used by taxpayers. It has been established that non-payment of taxes occurs as a result of contradictions in different systems of legislation which demands the coordinated decision of the problem made by all countries altogether.

Keywords: tax mitigation, tax avoidance, aggressive tax planning, tax benefits, presumption of taxpayer’s good faith, tax violations, legitimacy of tax mitigation, tax fraud, tax turn around, business goal.

DOI: 10.7256/2454-065X.2014.10.13288

Abstract:

DOI: 10.7256/2454-065X.2014.10.65623

Abstract: The purpose of the present research is to discover possible directions in improvement of particular federal taxes and levies in the Russian Federation. The author focuses on the most important taxes that form the budget. According to the author, these taxes include value-added taxes, excise taxes, oil and gas production tax, personal income tax and corporate profit tax. The researcher proves that the existing system of federal taxes and levies has certain drawbacks. By using such economic research methods as scientific, searching, research and comparative methods, the author outlines the main problems related to the aforesaid federal taxes and levies and offers ways to improve their role in formation of the budget revenue system. As a result of the research, the author had discovered ways and instruments for reinforcing the role of particular federal taxes and levies in the Russian Federation budget. Based on the author, these ways and instruments include mandatory tax and levy elements, in particular, tax rates and tax rebates. It should be also taken into account that the increase in tax rates may lead to the development of the ‘shadow’ sector and avoidance of the payment of taxes and levies.

Keywords: federal taxes, taxation rates, tax elements, tax rebates, tax base, tax regulation, tax legislation, tax policy, tax authorities, tax allocations.

DOI: 10.7256/2454-065X.2014.10.12491

Abstract:

DOI: 10.7256/2454-065X.2014.10.65624

Abstract: The author offers a new approach to classification of acquired assets in the structure of fixed assets used for formation of the tax base for corporate property tax. The approach is based on the concept of the normal operation cycle. The concept allows to make managerial decisions regarding classification of acquired assets (fixed assets or tangible stocks). Moreover, the author believes that it is possible to improve tax liabilities by comparing the economic life of acquired assets with the duration of the normal operating cycle of an organization. Taking into account the fact that since January 1, 2013 movable assets which have been recorded as the fixed assets after January 1, 2013 are not considered to be taxable (Subclause 8 of Clause 4 of Article 374 of the Russian Federation Tax Code), the author recommends that organizations with the economic life of acquired assets less than their normal operating cycle confirm their tax liabilities for corporate property tax payable in 2011 and 2012. Research methodology is based on the dialectical method when economic relations and phenomena are studied in terms of their development and interrelation, methods of system and comparative analysis, economic and mathematical research data, synthesis techniques, graphic modeling, methodology of the theory of statistics and mathematics. In the process of the analysis the author has defined that when including a fixed asset for accounting, it is necessary to take into account specific features of the activity performed by the organization, in particular, the duration of their normal operating cycle. The normal operating cycle is defined as a mean interval between the moment of the procurement of tangible assets and the moment of payment for goods sold or services rendered. The author underlines that this method should be also presented in accounting policies. The author establishes that implementation of this concept allows to decrease (improve) tax burden for corporate property tax ‘withdrawing’ acquired asset from the structure of fixed assets.

Keywords: taxes, property, assets, operating cycle, normal, fixed assets, accounting, loan receivable, stocks, field inspection.

DOI: 10.7256/2454-065X.2014.10.13209

Abstract:

DOI: 10.7256/2454-065X.2014.10.65625

Abstract: The subject under research is the process of formation of the federal budget revenues of the Russian Federation based on direct and indirect taxes and levies. In particular, the author elaborates on taxes classified depending on type of their collection. The researcher carries out a comparative analysis of direct and indirect levies and taxes, describes advantages and disadvantages of their implementation in Russia. According to the author, imperfection of the taxation system is mostly conditioned by the incorrect proportion direct and indirect taxes and levies in the system of budget revenues. The author caries out her analysis based on such economic research methods as scientific, comparative, statistical, analytical and other methods. The analysis has allowed to define the place of direct and indirect taxes and levies in the system of the federal budget revenues of the Russian Federation. The researcher offers a rational proportion of the direct and indirect taxes and levies in the budget system of the Russian Federation. As a result of her research, the author outlines topical problems in the sphere of collection of direct and indirect taxes and offers solutions of these problems.

Keywords: taxes, levies, classification of taxes, indirect taxes, direct taxes, levies, consolidated budget of the Russian Federation, federal budget of the Russian Federation, budget revenues, tax revenues, local budgets.

DOI: 10.7256/2454-065X.2014.10.13234

Abstract:

DOI: 10.7256/2454-065X.2014.10.65626

Abstract: Being one of the most efficient types of tax control, field tax inspections are meant to ensure good performance of tax inspection authorities. However, fiscal performance has decreased in many regional inspections lately and tax authorities have to search for ways to improve efficiency of field inspections. On the one hand, it is necessary to detect violations committed by taxpayers and to arrange for additional charging of tax payments to the budget, and on the other hand, it is necessary to reduce costs on such inspections and improve their parameters. All this creates the need to improve effective methods of planning field tax inspections. The main research methods used by the author include monographic research, retrospective analysis, practical experience, expert evaluation method and methods of economic, econometric and economic-mathematical analysis. The authors have provided the general description of legal aspects of tax control and have shown the importance of field tax inspections as the main form of tax control. The authors carried out evaluation and analysis of the efficiency of field tax inspections performed by the Federal tax agency’s inspectorate of Penza and defined the dependence of tax control performance on the number of field tax inspections. The authors have also diagnosed strategies used by the tax authority, defined the optimum criteria of their performance and offered the model of improving field tax inspections form the point of view of getting the best financial benefit.

Keywords: tax control, field tax inspection, diagnostics, analytics, modeling field inspections, planning, improvement, tax inspection, additional charging, taxes and levies.