DOI: 10.7256/2454-065X.2014.5.10854

Abstract:

DOI: 10.7256/2454-065X.2014.5.12340

Abstract:

DOI: 10.7256/2454-065X.2014.5.65132

Abstract: The article is devoted to the peculiarity of determining the level of tax revenues from the enterprises of the sphere of tourism. The task is to develop a method of assessment of tourist tax payments taking into account the specifics of tourism as an economic sphere, in particular, uncertain sectoral affiliation. On the basis of official forms of the tax reporting, data on tourist tax revenues into different levels of the budget system of the Russian Federation is systematized. Complexity and ambiguity of their interpretation is also shown. The author of the article offers an approach that would allow to accurately describe the level of tax revenues from the sphere of tourism. In his research the author uses general scientific research methods such as analysis, synthesis, induction and deduction. In case of data on taxes and levies the author uses a particular scientific method of statistical summary and grouping. The author proves that uncertain borders of the tourism sphere do not allow to obtain valid information about volumes and dynamics of tourist tax revenues. Based on the analysis carried out the author concludes that the Russian legislation does not provide particular methods that would describe the mechanism of calculating tax revenues from the tourism sphere. For the first time in scientific literature the author offers a particular method of assessing the level of tourist tax payments and tax burden. This method involves determination of groups of economic activity that are directly or indirectly connected with tourism as well as special factors describing the share of tourism in activities performed by enterprises in each group.

Keywords: traveling enterprise, tax revenues, tax burden, economic activities, adjusting factors, tax forms, budget system, statistical data, borders of the tourism sphere, group.

DOI: 10.7256/2454-065X.2014.5.11098

Abstract:

DOI: 10.7256/2454-065X.2014.5.65133

Abstract: As the historical category, taxes are quite natural for all countries at each stage of development. Moreover, taxes create the financial capacities for the country’s existence and development. Other sources of state finances are not so steady and cannot support the financial stability for a long time. In general terms, the combination of all taxes and levies applicable in a certain country at a particular stage of historical development, taxable entities and tax legislation is commonly called ‘the taxation system’. In order to manage the taxation system properly, the government establishes a certain taxation policy. The nature of taxation policy defines the development of state and society in many spheres. When working on this research article, the author used the principles of historical, expert, statistical, logical and comparative analysis as well as the systems approach and methods of graphical interpretation. The main scientific results defining the novelty of the article may include the following: description of specific features of ‘state taxation policy’, specification and theoretical justification of the role of state taxation policy in financial policy and formation of state taxation systems and description of interaction between the processes of tax optimization and tax planning that reflect peculiarities of definitions ‘tax prediction’, ‘tax optimization’ and ‘tax planning’.

Keywords: taxation policy, tax burden, profit tax, value-added tax, personal income tax, property tax, taxation rate, tax exemption, tax deduction, social tension.

DOI: 10.7256/2454-065X.2014.5.12198

Abstract:

DOI: 10.7256/2454-065X.2014.5.65134

Abstract: 1. The authors of the present article prove the objective need for organizing the monitoring system in the Russian taxation practice and provide possible principles of organization of the system of monitoring of Russia’s taxation system which they call State Taxation Monitoring (STM). According to the authors, STM has been designed to evaluate the results of the taxation system’s functioning and planning. The system allows to constantly analyze, systematize, generalize and evaluate performance of particular elements of the taxation system for the purpose of better understanding of their development and determination of their real possibilities as well as contradictions and difficulties interfering with the economic development of the country. According to the author, this would allow to create the best strategy of development and efficiency improvement of the overall taxation system. The subject under research is the relation between state legislative and executive authorities regarding organization and carrying out the state taxation monitoring aimed at sustainable development of the taxation system. 2. The system of monitoring offered by the authors includes all stages of the systems analysis as the most efficient method of achieving major state targets. Systems analysis of the development of the taxation system in Russia is the best method for developing scenarios of the development of the system. Taxation monitoring allows to define problems and ways of achieving the best variant of development of the taxation system and national economy in general. 3. The results of the research are the following: 1) the authors provide their own definition of the term ‘monitoring of the development of the taxation system’ (or State Taxation Monitoring — STM); 2) the authors define targets and goals of STM; 3) the authors define system elements of STM and describe their hierarchical connections and dependences; 4) the authors offer their classification of STM subjects depending on allocation of their authorities; 5) the authors also describe the place and role of a special service (department) performing organization and carrying out of State Taxation Monitoring; 6) the authors describe the main principles of STM functioning by using algorithmic methods.

Keywords: monitoring, state taxation monitoring, development of the taxation system, system-level observations, management of the taxation system, purposes of taxation monitoring, targets of taxation monitoring, planning the development of the system, predicting the development of the system, taxation monitoring subjects.

DOI: 10.7256/2454-065X.2014.5.12019

Abstract:

DOI: 10.7256/2454-065X.2014.5.65135

Abstract: Today’s system of taxation of agriculture does not perform all the functions it is supposed to and needs to be better studied due to the carried out tax reforms and state policy supporting national manufacturers and tax reforms One of the most significant goals of tax regulation of agricultural economic activity is the harmonized combination of instruments that are usually used when tax liabilities are established. In the most common meaning, it traditionally relates to the combination of the fiscal and regulating functions of taxation in the economic policy. The purpose of the present research article is to analyze the aspects of implementing tax instruments guaranteeing stable development of branches of the agricultural sector. Methodological grounds of the research include fundamental concepts introduced by Russian and foreign researchers, legislative acts and regulations of state authorities, federal laws, President’s Decrees and Government Resolutions of the Russian Federation and materials of research-to-practice conferences on the matters of agricultural manufacturers. The author uses the abstract logical, monographic and other methods of economic research. The scientific novelty of the research is in creation of theoretical and methodological grounds and development of practical recommendations on determination of tax instruments guaranteeing stable development of braches of agricultural sector. Out of all the variety of instruments, the main instruments included: 1. Different tax treatments that can be used by a company in the process of tax planning (Article 18 of the Tax Code of the Russian Federation) including Simplified Tax System, Single Agricultural Tax and Single Tax on Imputed Income); 2. Different kinds of tax rebates that can be used for particular activities for the purpose of tax optimization (for example, corporate property tax rebates for companies at which disabled people constitute more than 50 % of employees); 3. Tax rebates provided by International laws for the purpose of avoiding double taxation (for example, interaction of companies that have been registered in foreign states and have the beneficial tax regime) and others.

Keywords: profit tax, value added tax, agriculture, tax rebates, special tax treatment, tax regulation, agricultural sector, tax instruments, land tax, transport tax.

DOI: 10.7256/2454-065X.2014.5.12021

Abstract:

DOI: 10.7256/2454-065X.2014.5.65136

Abstract: The author of the article provides a brief description of the value-added tax, procedure for the value-added tax refund and practical and theoretical ways of tax refund in the Russian taxation system. The author defines the main stages of value-added tax return. Value-added tax is a form of withdrawal of a part of the cost of goods, works or services to the state budget that is created at all stages of the process of producing goods, works and services and paid to the budget after the goods are sold or works and services are provided. Value-added tax is a universal consumption tax payable by all organizations and self-employed entrepreneurs producing and selling goods. The author also analyzes the structure of indirect tax revenues to the federal budget of the Russian Federation and describes the structure of the federal budget revenues according to all types of taxes and levies. The author also views the problems of VAT return from the budget and possible solutions of these problems. The author defines that the main difficulty of VAT return is caused by the complex scheme of tax legislation. Today a serious problems is an illegal value-added tax return. In particular, the author touches upon the VAT return during the export of goods by using so-called ‘fly-by-night’ companies.

Keywords: value-added, tax revenues, indirect taxes, VAT refund, taxation system, tax administration, tax authorities, tax control, tax declaration, federal budget.

DOI: 10.7256/2454-065X.2014.5.12127

Abstract:

DOI: 10.7256/2454-065X.2014.5.65137

Abstract: The question about introduction of luxury tax has being discussed in Russia since 2004. The need for taxation of luxury items is explained by the growing social stratification in the country. The world practice of taxation shows that the most effective achievement of social justice is promoted by taxation of the income and property of citizens. Meanwhile, the current Russian Federation system of taxation of physical entities practically doesn’t include taxation of luxury items and has no essential impact on the tax burden of wealthy citizens. Authors of the present research article describe the system of taxation of the income and property of physical entities (personal income tax, transport tax and physical entity property tax) in terms of its development and for the purpose of revealing possibilities of strengthening their regulatory function. The analysis of the foreign experience in taxation of the ‘excess income’ allows to make the conclusion about possibility of applying this taxation in Russia. The analysis of statistical data emphasizes the need for a series of measures aimed at increasing the tax load of people with high income. According to the authors, introduction of a separate tax on luxury items in Russia isn’t advisable. Moreover, some measures that prove to be successful in foreign countries are, according to the authors, unacceptable in Russia, such as financial status tax and ‘lux’ goods tax. A better option would be to add particular legal rules regarding taxation of luxury items to the current tax legislation such as the establishment of the progressive scale of personal income tax rates, replacement of property tax of physical entities with real property tax and the change in principles of transport tax calculation.

Keywords: taxation of luxury items, luxury tax, excess profits, social justice, taxation of physical entities, transport tax, property of physical entities, personal income tax, progressive scale of personal income tax, social stratification.

DOI: 10.7256/2454-065X.2014.5.11957

Abstract:

DOI: 10.7256/2454-065X.2014.5.11914

Abstract:

DOI: 10.7256/2454-065X.2014.5.12157

Abstract:

DOI: 10.7256/2454-065X.2014.5.65138

Abstract: The subject under research is the financial relations that are being formed during resolution of tax disputes in the system of interaction between tax authorities and taxpayers. Based on the analysis of data provided by Arbitration Courts of the Russian Federation and Federal Tax Service of Russia the author of the article proves the need for reducing the number of tax disputes. The author provides an insight into the history of development of the institution of tax dispute resolution. The development of the institution of tax dispute resolution has undergone the three stages: since1999 till 2009, since 01.01.2009 till 01.01.2014 and since 01.01.2014 up to the present. The author also recommends the main directions for the development of the institution of tax dispute resolution. Methodological basis of research includes scientific works written by Russian economists in the sphere of taxation. In the article the author uses such research methods as the methods of analysis and synthesis, deduction and induction. Reduction in the number of tax disputes is presented as one of the elements of enhancing interactions in the tax sphere that synthesizes the service-like approach o a taxpayer and control over execution of tax legislation that in general contributes to the reduction in the amount of taxes payable, increase of tax revenues, reduction of expenditures for tax administration and minimization of costs incurred by taxpayers. The author of the article offers the main directions for improvement of the pre-trial tax dispute resolution including: 1) development of conciliation procedures; 2) improvement of instructing taxpayers about the procedure for pre-trial tax dispute resolution and its advantages; 3) creation of information analysis bases containing resolutions made by courts after viewing complaints and analysis of court practice on tax disputes that have proceeded to the judicial stage of resolution.

Keywords: interaction, tax authorities, taxpayers, disputes, resolution, complaints, claims, demands, courts, development.

DOI: 10.7256/2454-065X.2014.5.65139

Abstract: The article is devoted to the system of sources of the Russian tax law. The present article provides definitions of the terms ‘sources/forms of the Russian tax law’, ‘laws and regulations on levies and taxes’, ‘bye-laws in the tax sphere’ and others. The author of the article defines the system of sources of the Russian tax law and concludes that the main source of the Russian tax law today is the regulatory acts where laws are priorities because they represent the decisions of the highest legal force in taxation, i.e. tax legislation. The research methodology includes sources of the Russian tax law. Sources/forms of the Russian tax law mean officially established exterior forms of law regulating tax relations. The foresaid regulatory acts define particular tax laws and regulations as well as enforcement of tax legitimacy in the Russian Federation. The author makes a conclusion that in modern legal systems the main sources of the Russian tax law are the legal acts issued by the highest legal force in the sphere of taxation called tax legislation.

Keywords: sources of tax law, legal regulations, system, laws and regulations, international treaties, rule-making judicial acts, levies and taxes, state authority, local authority, citizen.