DOI: 10.7256/2454-065X.2014.11.13668

Abstract:

DOI: 10.7256/2454-065X.2014.11.65777

Abstract: The emerging trends towards economic slowdown in Russia under high level of volatility in energy prices and sanctions introduced by Western countries call for new approaches and methods to promote economic development. In this connection, the tax methods as the most effective ones to regulate economic relations between the state and businesses are gaining on special significance. The analysis of the processes of corporate taxation in Russia clearly shows their fiscal nature and orientation on current state needs without taking into account the economic impact on the national economy as a whole. The methods of systematic approach, logical analysis and synthesis allowed to formulate conceptual provisions enabling the implementation of tax policy at the enterprise and state level. The above-mentioned makes it clear, that there is a need to apply an integrated approach to taxation management at the level of businesses in order to stimulate economic growth. The paper proposes a methodology of stimulating tax management on the basis of assessment of the impact of changes in taxes on the amount of tax receipts. Moreover, the paper substantiates the possibility of obtaining a positive economic effect from reducing the tax burden in the long run.

Keywords: fiscal stimulus, tax regulation, tax optimization schemes, tax burden, taxation regimes, tax benefits, Laffer curve, tax rate, tax base, budget revenues.

DOI: 10.7256/2454-065X.2014.11.13583

Abstract:

DOI: 10.7256/2454-065X.2014.11.65778

Abstract: The article presents a historical retrospective introduction into the world economic practice of the consolidated taxation mechanism. The author identifies the main features of consolidated tax payments in foreign countries via analyzing characteristic features of conditions of functioning of consolidated taxpayer groups in different countries (including the participation share of one organization into another, mandatory establishment of consolidated taxpayer groups, a list of consolidated taxes, the order of consolidation of incomes and expenses, etc.). Also, national scientific publications allowed the author to explore the history of introduction of the tool of consolidated tax payments in Russia. The methodological basis of the work involves the following methods of research and scientific knowledge: analysis, deduction and induction, comparison, simulation, synthesis. An analysis of the works by different authors conducting research on foreign legislation in the field of tax payments by groups of companies has revealed that there are from two to four types of possible forms of tax consolidation with the general principle of separation reflecting the extent of consolidation: from simple arithmetic summing of profit indicators of individual group members calculated on their own to “single taxpayer” regime when each company member is treated as a part of the whole group.

Keywords: consolidated group of taxpayers, world economic practice, integrated group tax consolidation options, single taxpayer, profit and loss statement, voluntary basis, consolidated tax return, the tax code, tax payments.

DOI: 10.7256/2454-065X.2014.11.12560

Abstract:

DOI: 10.7256/2454-065X.2014.11.65779

Abstract: The article analyzes the Russian tax legislation, in particular, the Tax Code to estimate whether such terms as taxes, charges, duties and fees may convey incorrect information. The tax-area notions are disclosed on the example of current taxes, charges, fees and duties, namely, charges for the use of fauna and use of aquatic biological resources, customs fees, water tax, stamp duty, customs duties and taxes on mining, insurance premiums to non-budgetary funds. For the analysis the author uses the axiomatic method and method of analogy; these methods permit to examine how the theory and practice of taxation interact with the practice of calculating and levying the above mentioned payments. The study concludsd that, first, the Tax Code of the Russian Federation introduced in 1999 did not eliminate all theoretical and practical problems and shortcomings in the Russian tax system and, second, although the distinction between “tax” and “fee” is established, there is no clear distinction between such terms as “duty”, “fee” and “premium”.

Keywords: tax, levy, duty, fee, stamp duty, customs duties, customs fees, MET, insurance premiums.

DOI: 10.7256/2454-065X.2014.11.12979

Abstract:

DOI: 10.7256/2454-065X.2014.11.65780

Abstract: The article discusses the use of tools to optimize tax payments in the transport sector. The organizations engaged in transportation of goods, passengers, baggage and cargo do not have sufficient funds to renew their fleet of cars, especially after the coming into force of the law on carriers civil liability insurance. The authors point out the importance of logistics transportation and interpret statistics taken from the website of the Federal State Statistics Service. Special attention is paid to the role of the road transport which provides truck services. Through analyzing the tax indicators, the article sets out the basic tools to optimize taxation in the transport sector. The studies of Russian researchers highlighting the theoretical and methodological bases for optimization of tax payments in transport organizations served as a theoretical, methodological and empirical foundation for the present work. The authors make intensive use of regulatory legal acts in the field of tax and taxation. The novelty of the research work resides in a refined formulation of the problem and the suggestion of solutions to optimize tax payments in the Russian transport organizations. In addition, it proposes specific measures to reduce the tax burden on transport organizations and improve transportation profitability. First, complete abandonment of the imputed tax since it prevents transparency of payments between customers and carriers. Second, the provision of preferential loans to minimize the excessive tax burden. Third, carriers should be allowed to deduct the cost of the social package from the tax base.

Keywords: taxes, taxation, tax optimization, transport organizations, transportation, tools to optimize tax payments, social package, tax offenses, tax law, tax system

DOI: 10.7256/2454-065X.2014.11.12546

Abstract:

DOI: 10.7256/2454-065X.2014.11.65781

Abstract: The subject of research is the investigation into non-uniformity of the tax revenues distribution in the regions of the Russian Federation as a whole, and tax-revenues from individual taxes and certain types of taxes (e. g. profit tax, personal income tax, VAT, excise tax, property tax, MET and other natural taxes, tax special regimes and state duty). The evaluation of the uniformity of distribution is based on statistical indicators of concentration (the Herfindahl-Hirschman Index), scattering (the Theil index), as well as the differentiation of the tax burden (the Lorenz curve and the Gini coefficient). The purpose of research is to refine general approaches to risk assessment of certain taxes and the Russian tax system as a whole. The research methods include: calculation and valuation of coefficients of concentration and non-uniformity, correlation and graphical analysis. To account for the different region size, two methods to convert indicators of concentration and dispersion into indicators of tax revenues distribution uniformity have been proposed and tested: 1) a method of bringing the region to the scale of the country on the basis of the region’s share in GRP (applied to the Herfindahl- Hirschman Index); 2) a method for calculating the relative level of tax burden and accounting for the share of regions in GRP (applied to the Theil index). The analysis of results led to the conclusion of the high-risk revenues from MET; medium risk revenues from VAT, excise and income tax and low risk revenues from personal income tax, property taxes, etc. The above-mentioned factors along with the changing share of certain taxes in total tax receipts impact on the overall risk of the tax system of the Russian Federation.

Keywords: concentration of tax revenues, non-uniformity of tax revenues, region, risk of the tax system, Herfindahl-Hirschman index, Lorenz curve, Gini coefficient, Theil index, differentiation, GRP.

DOI: 10.7256/2454-065X.2014.11.12854

Abstract:

DOI: 10.7256/2454-065X.2014.11.65782

Abstract: The research focuses on the Russian Tax System, identifies its problems and suggests optimal solutions. The tax system is defined as a legislative framework aiming at providing the collection of taxes and fees as well as regulating the relationship between the taxpayer and the state. The author rightly notes that the Russian tax system goals are changing to meet political, economic and social requirements. Therefore, the tax system is still being reformed and needs to be adjusted. The current tax problems discussed in the work make the research topic the most relevant and up-to-date. Using scientific, exploratory and comparative methods, the researcher has identified the problems that often arise in the Russian tax practice. Such problems, in particular, include: ambiguous interpretation of the tax law; tax policy instability; low collection of taxes and fees; underuse of complex measures of tax administration and tax control. In addition, the author reviews problems associated with certain taxes and fees. The novelty of this research consists in the fact that the author suggests possible ways to improve the tax system of the Russian Federation and their adaptation in order to improve the tax component of the budget system through such mechanisms as taxation, tax rates, tax incentives, and other tax measures.

Keywords: tax system, tax policy, tax law, tax control, tax administration, tax authorities, tax burden, tax risks, taxes, fees.

DOI: 10.7256/2454-065X.2014.11.13382

Abstract:

DOI: 10.7256/2454-065X.2014.11.65783

Abstract: The article investigates the relationship between the welfare of the country and the progressive scale of personal income tax. It identifies the factors impacting on the welfare and prosperity of the country. The authors performed factor analysis of forty (40) randomly selected countries and studied how such factors as gross domestic product per capita, average monthly salary, Gini coefficient, national debt, share of gold in international reserve assets influenced the welfare and prosperity of the country. The researchers determined the strength of functional dependence of the welfare of the country on income tax progressivity and calculated correlation coefficients. Along with well-known initial indices of the welfare of countries used in the UN statistics, new initial indices of income tax progressivity have been introduced. On their basis new aggregated socio-economic interval indicators have been derived, namely, the multifactor indicators of the welfare of the country and multi-factor indicators of prosperity of the country. These aggregated indicators have been calculated for forty major world countries, particularly for those whose initial indicators are available. The analysis of countries distribution in terms of welfare and prosperity (for 2009–2012) shows that Russia and Brazil have similar values of these parameters. And almost in all distributions both countries are in the lowest decimal intervals of appropriate indicators (in the lower first and second parts). The study shows that there is a positive linear trend relationship between the welfare of the country and the progressive taxation scale of natural persons. Moreover, by calculating the sample correlation coefficients, the authors point out that linear trend dependence is largely linear functional one. The flat income tax, adopted in Russia, has its negative impact on the welfare of the country.

Keywords: tax, personal income, gross domestic product, monthly salary, the Gini coefficient, the national debt, share of gold, progressivity index, welfare index, prosperity index.