DOI: 10.7256/2454-065X.2014.9.12884

Abstract:

DOI: 10.7256/2454-065X.2014.9.65567

Abstract: The author of the article proves the importance of his research by stating that the concept of regular patters of taxation and functioning of a taxation system is a theoretical basis for developing and improving the practical activity and allows to trace back the development thereof. The problem of studying regular patterns of taxation and functioning of a taxation system should be regarded as the most topical issue in economic and legal studies. The concept “regular patterns’ derives from philosophy and in legal practice the term “rule” is often used instead of “regular patterns’ which is not quite right, as the author states. According to the author, the term “regular patterns’ is superior to “rule” and is usually a result of collective performance of a number of rules. Therefore, the author concludes that “regular pattern” describes numerous relations and connections while “rule” describes one particular relation or connection. In his research the author has used the following methods: the method of formal logic, the method of comparative analysis, the method of theoretical analysis, mathematical and statistical methods as well as the measurement and abstraction techniques. The author offers a definition of the term “regular patterns of taxation” as well as a classification of these regular patterns. Based on this classification, the author describes and substantiates general patterns of functioning of the tax system in Russia (establishment, functioning and development patterns) and specific patterns (changes in the historical environment, type of ownership, development of commodity-money relations and social needs, functions and goals of the state institution).

Keywords: regular patterns, tax policy, tax system, law, taxpayer, distribution, direct taxes, indirect taxes, fiscal revenues, budget.

DOI: 10.7256/2454-065X.2014.9.13177

Abstract:

DOI: 10.7256/2454-065X.2014.9.65568

Abstract: The author of the article studies peculiarities of establishing the revenue element of the federal budget. The importance of the present research is proved by the existing practice of the federal budgeting taking into account the structure of revenues and established Funds. This topic is growing especially important in terms of establishing a stable budget and unconditional execution of assumed obligations. Based on the analysis carried out, the author of the article defines the positive dynamics of the main indicators of economic development for the period being analyzed including the growth of GDP. Oil and gas revenues make the greater part of overall revenues of the federal budget for the period being analyzed, the main part of oil and gas revenues is being provided by export customs duties, value-added tax and oil and gas production tax. The author carries out a comprehensive analysis of the dynamics, composition and structure of federal revenues. In the course of her research the author uses the methods of analysis, synthesis and comparative analysis. The author provides arguments proving that the ratio of revenues to GDP demonstrates a strong dependence of the Russian economy on the foreign economic environment. The author concludes that there is a need to ensure financial stability of the federal budget through increasing taxable capacities and efficient sending of budgetary funds.

Keywords: federal budget, establishing the revenue basis, social and economic development, macroeconomic indicators, oil and gas revenues, Reserve Fund, National Welfare Fund, taxable capacity, fiscal policy.

DOI: 10.7256/2454-065X.2014.9.13143

Abstract:

DOI: 10.7256/2454-065X.2014.9.65569

Abstract: Efficient social and economic growth of a Federation constituent and increased quality of services rendered to the population are determined by the financial resource capacity of a region. This creates a need to analyze the problem of guarantees of financial stability of Russian Federation regions. The purpose of the present article is to study tax sources of regional revenue generation based on the case study of the Republic of North Ossetia — Alania and to describe recent tendencies and peculiar structures of tax revenues in general and revenues based on particular taxes. The authors study the process of general revenue generation in regional budgets by applying research methods and searching methods as well as methods of statistical and comparative analysis. Described factors of tax revenue generation demonstrate a weakened role of taxes in the overall structure of revenues of a Russian Federation constituent. Analyzing the nature of tax revenues, the authors also define a number of established negative tendencies reflecting not only the decrease in revenues based on regional and local taxes but also the reduction of the taxable base on important revenue-producing taxes such as profit tax and consolidated income tax. In conclusion, the authors describe the main causes of the aforesaid tendencies and outline the main peculiarities of generation of a region’s own revenues. The authors also express their apprehensions regarding future financial support of regional budgets based on their own taxable capacity.

Keywords: taxes, levies, tax revenues, local revenues, local budget, taxable capacity, economic growth, non-repayable receipts, financial resource capacity, financial independence.

DOI: 10.7256/2454-065X.2014.9.13082

Abstract:

DOI: 10.7256/2454-065X.2014.9.65570

Abstract: The authors of the article analyze taxation of Russian non-profit organizations. Tax treatment of non-profit organizations is described both compared to profit organizations and depending on particular forms of legal entity’s incorporation and scopes of activity. Special attention is paid to profits earned by non-profit organizations and taxation of profit. The authors offer their own classification of these profits based on the differentiated approach from the point of view of the definition of “taxable income”. The authors also analyze peculiarities of establishing a tax base for paying the main taxes by non-profit organizations. Research methodology is based on the dialectic approach to taxation of non-profit organizations involving the analysis of financial and, in particular, tax relations in their mutual reference and dependence. The authors also apply the methods of system and comparative analysis. The main results of the research include the following: the authors have discovered the dependence of taxation of non-profit organizations on the nature of their activity, have classified and described factors that have a direct influence on taxation of non-profit organizations including financial sources, participants and a scope of activities of a non-profit organizations and have described the main peculiarities of establishing the tax base for paying the main taxes by non-profit organizations.

Keywords: nonprofit organizations, taxes, taxable income, tax burden, tax rebates, special-purpose receipts, forms of legal entity’s incorporation, scope of activity, public goods, taxpayer.

DOI: 10.7256/2454-065X.2014.9.13059

Abstract:

DOI: 10.7256/2454-065X.2014.9.65571

Abstract: The subject under research: the article is devoted to the problems that may arise when applying the legal provision on relief from criminal responsibility for tax crime. The author of the article analyzes contradictory legislative texts established by the criminal law (Part 1 of Article 761 and Note 2 to Articles 198 and 199 of the Criminal Code of the Russian Federation) and criminal procedure law (Article 281 of the Code of Criminal Procedure of the Russian Federation). The author describes grounds and conditions for application of these legislative provisions as well as problems that may arise as a result thereto. In particular, the author analyzes the cases when a crime has been committed for the first time or the damage to the budget system has been recovered. The author describes contradictions between judicial practice and theory of the criminal law on the matter. The article is based on the technical method of analyzing the practice of the application of legal provisions about relief from criminal responsibility as set forth by Part 1 of Article 761 of the Criminal Code of the RF and Note 2 to Articles 198 and 199 of the Criminal Code of the Russian Federation. The author also uses the statistical method for evaluating the efficiency of the application of these provisions. According to the author, the latest version of Part 1 of Article 761 of the Criminal Code of the Russian Federation fails to be efficient which is caused by such factors as the low efficiency of work performed by tax authorities to enforce collection of taxes and low efficiency of law-enforcement agencies investigating tax crime which leads to frequent expiration of the statute of limitations. Taking all these circumstances and factors into account, the author concludes that there is a certain need to improve the practice of tax administration to make provisions actually effective.

Keywords: relief, criminal responsibility, crime, economic activity, tax crime, non-payment of taxes, insufficient payment, harm, sphere, budget system.

DOI: 10.7256/2454-065X.2014.9.12794

Abstract:

DOI: 10.7256/2454-065X.2014.9.65572

Abstract: The article is devoted to understanding the general (regulatory) illegality of action when a entity breaches its duties of a tax agent (Article 199.1 of the Criminal Code of the Russian Federation). The authors of the article analyze objective and subjective factors of such understanding. They also study the influence of contradictory positions of the supreme judicial authorities and inferior courts as well as imperfection of the legislative language including technical errors in the legislation on an entity’s understanding the illegality of his action. Special attention is paid to the need for adaptation of entities to changing legislation and law-enforcement practice. The authors analyze legal cases on tax disputes and their role in establishing the fact of an entity’s conscience of a committed crime described in Article 199.1 of the Criminal Code of the Russian Federation. They also study the positions of the Constitutional Court of the Russian Federation and the European Court on Human Rights as well as doctrinal arguments related to the problem of understanding the general illegality of action. The authors conclude that essential contradictions in the judicial practice may indicate that entities do not understand the general illegality of their action. The authors also emphasize the need for a more consistent interpretation of legislative provisions on taxes and levies by supreme courts. They also prove the need for explanations of the influence of this or that interpretation of legislative provisions on taxes and levies on the enforcement of a particular penal prohibition in decrees of the Plenum of Supreme Court of the Russian Federation.

Keywords: general illegality, understanding the general legality, tax agent, law-enforcement practice, interpretation of law, Tax Code, Criminal Code, Supreme Court, Arbitration Court, insufficient payment.