DOI: 10.7256/2454-065X.2015.10.15684

Abstract: The subject of the research is the problems of taxation of non-resident companies that conduct their business activity in the Russian Federation through their dependent agents. The object of the research is the agent representation of the permanent establishment. This is an additional rule to the main type of the permanent establishment. The purpose thereof is to detect the relationship between foreign companies, i.e. revenue sources through a dependent agent but not fixed location of activity, and the country and later define their taxable base in this country. The methodological basis for the reseach involves the following research methods: historical, logical and statistical analysis, induction and deduction, comparative analysis, synthesis, modeling and analogies. The scientific novelty of the article is caused by the fact that the authors have applied an integrated approach to the analysis of problems elated to the functioning of the agent rule of the permanent establishment in the Russian Federation, both from the point of view of taxpayers, tax administration and international principles of taxation. The main conclusion is that the effective version of the rule does not conform to the modern economic situation, moreover, there are many specific Russian problems such as uncertain interpetation of this rule by Russian courts, double tax treaty applied to goods imported through an agent, undeveloped procedures for recording, regulation and determination of the tax base for the agent representation of the permanent establishment. 

Keywords: profit shifting, double tax treaty, commissionaire, dependent agent, OECD Model convention, base erosion, permanent establishment, corporate income tax, deoffshorization, Tax policy

DOI: 10.7256/2454-065X.2015.10.67033

Abstract: The subject of the research is the problems of taxation of non-resident companies that conduct their business activity in the Russian Federation through their dependent agents. The object of the research is the agent representation of the permanent establishment. This is an additional rule to the main type of the permanent establishment. The purpose thereof is to detect the relationship between foreign companies, i.e. revenue sources through a dependent agent but not fixed location of activity, and the country and later define their taxable base in this country. The methodological basis for the reseach involves the following research methods: historical, logical and statistical analysis, induction and deduction, comparative analysis, synthesis, modeling and analogies. The scientific novelty of the article is caused by the fact that the authors have applied an integrated approach to the analysis of problems elated to the functioning of the agent rule of the permanent establishment in the Russian Federation, both from the point of view of taxpayers, tax administration and international principles of taxation. The main conclusion is that the effective version of the rule does not conform to the modern economic situation, moreover, there are many specific Russian problems such as uncertain interpetation of this rule by Russian courts, double tax treaty applied to goods imported through an agent, undeveloped procedures for recording, regulation and determination of the tax base for the agent representation of the permanent establishment. 

Keywords: deoffshorization, corporate income tax, permanent establishment, base erosion, OECD Model convention, dependent agent, commissionaire, double tax treaty, profit shifting, tax policy

DOI: 10.7256/2454-065X.2015.10.16084

Abstract: The object of the research is the personal income tax and opportunities for imposing this tax on Russian citizens. The subject of the research is the scope of theoretical and practical issues aimed at increasing the efficiency of personal income taxation and fulfilment of the capacity of Personal Income Tax as a fiscal and regulation tool of the Russian Federation fiscal policy. In her research Musaeva examines the problems of the capacity of Personal Income Tax as a fiscal and regulation tool of the Russian Federation fiscal policy in the modern period. Special attention is given to the need for the guarantees of social justice and economic efficiency in the process of taxation of physical entities. The researcher analyzes the experience of both industrially developed and fastest growing countries in calculation and collection of Personal Income Tax and compares their experience to taxation practices in the Russian Federation. The emphasis is made on the analysis of the factors that tighten the growth of Personal Income Tax revenues into the consolidated budget of the Russian Federation and the Republic of Dagestan. Based on the analysis of the structure of the Personal Income Tax base and the composition of actual taxpayers paying Personal Income Tax, the author of the article demonstrates that in many regions of the Russian Federation incomes that can't be attributed to wages or salaries usually avoid being taxed. The author examines opportunities for increasing revenues derived from taxes in the Russian Federation constituents (including the Republic of Dagestan) through improving the Personal Income Tax administration. To substantiate theoretical provisions and practical recommendations, the author has used the methods of abstraction, induction and deduction, economical statistical methods (observation, generalization, grouping, etc.) combined with the tools and principles of comparative and logical analysis as well as the integrated (system) approach. The scientific novelty of the research is caused by the fact that the author offers suggestions and recommendations, both theoretical and practical ones, aimed at fufilling fiscal and regulation capacity of Personal Income Tax and improving the role of Personal Income Tax as a tool for the implementation of the government social policy at the modern stage of the development of the Russian Federation. The main result of the research is the description of the problems and evaluation of the best ways to fulfil the capacity of Personal Income Tax as a fiscal and regulation instrument in the Russian Federation. In particular, the results of the research demonstrate that not all principles of economic and social efficiency are observed by the effective mechanism of calculating and collecting Personal Income Tax which hinders the development of human potential and the growth of citizen welfare. Thus, the author offers particular recommendations on how to improve the process of Personal Income Tax administration and to incurase the role of Personal Income Tax as a fiscal and regulation tool of the fiscal policy in the Russian Federation. The author also proves the need for applying progressive taxation to personal income. According to the author, this is the best way to fulfil the fiscal and social capacity of Personal Income Tax in the modern period. The author's contribution to the topic is that she emphasizes the need to differentiate between social and property-related Personal Income Tax deductions depending on the amount of Personal Income Tax and to take into account family circumstances when collecting income taxes because family circumstances are the factor that defines a taxpayer's ability to pay the tax. 

Keywords: flat tax scale, deductions, fiscal efficiency, social justice, tax principles, potential, tax on income of individuals, progression, untaxed minimum,, perfection

DOI: 10.7256/2454-065X.2015.10.67034

Abstract: The object of the research is the personal income tax and opportunities for imposing this tax on Russian citizens. The subject of the research is the scope of theoretical and practical issues aimed at increasing the efficiency of personal income taxation and fulfilment of the capacity of Personal Income Tax as a fiscal and regulation tool of the Russian Federation fiscal policy. In her research Musaeva examines the problems of the capacity of Personal Income Tax as a fiscal and regulation tool of the Russian Federation fiscal policy in the modern period. Special attention is given to the need for the guarantees of social justice and economic efficiency in the process of taxation of physical entities. The researcher analyzes the experience of both industrially developed and fastest growing countries in calculation and collection of Personal Income Tax and compares their experience to taxation practices in the Russian Federation. The emphasis is made on the analysis of the factors that tighten the growth of Personal Income Tax revenues into the consolidated budget of the Russian Federation and the Republic of Dagestan. Based on the analysis of the structure of the Personal Income Tax base and the composition of actual taxpayers paying Personal Income Tax, the author of the article demonstrates that in many regions of the Russian Federation incomes that can't be attributed to wages or salaries usually avoid being taxed. The author examines opportunities for increasing revenues derived from taxes in the Russian Federation constituents (including the Republic of Dagestan) through improving the Personal Income Tax administration. To substantiate theoretical provisions and practical recommendations, the author has used the methods of abstraction, induction and deduction, economical statistical methods (observation, generalization, grouping, etc.) combined with the tools and principles of comparative and logical analysis as well as the integrated (system) approach. The scientific novelty of the research is caused by the fact that the author offers suggestions and recommendations, both theoretical and practical ones, aimed at fufilling fiscal and regulation capacity of Personal Income Tax and improving the role of Personal Income Tax as a tool for the implementation of the government social policy at the modern stage of the development of the Russian Federation. The main result of the research is the description of the problems and evaluation of the best ways to fulfil the capacity of Personal Income Tax as a fiscal and regulation instrument in the Russian Federation. In particular, the results of the research demonstrate that not all principles of economic and social efficiency are observed by the effective mechanism of calculating and collecting Personal Income Tax which hinders the development of human potential and the growth of citizen welfare. Thus, the author offers particular recommendations on how to improve the process of Personal Income Tax administration and to incurase the role of Personal Income Tax as a fiscal and regulation tool of the fiscal policy in the Russian Federation. The author also proves the need for applying progressive taxation to personal income. According to the author, this is the best way to fulfil the fiscal and social capacity of Personal Income Tax in the modern period. The author's contribution to the topic is that she emphasizes the need to differentiate between social and property-related Personal Income Tax deductions depending on the amount of Personal Income Tax and to take into account family circumstances when collecting income taxes because family circumstances are the factor that defines a taxpayer's ability to pay the tax. 

Keywords: progression, flat tax scale, deductions, fiscal efficiency, tax principles, capacity, social justice, Personal Income Tax, tax-free allowance, improvement

DOI: 10.7256/2454-065X.2015.10.14540

Abstract: In her article Shemyakina discusses the need for rating region territories (municipal areas and urban districts) depending on the level of development of their taxable capacity. The author has developed her own method of such assessment on the basis of calculation of the integral criterion - conditional taxable capacity. Particular attention is given to justifying the choice of factor groups used for ranking, their ranking according to the level of importance, as well as to detailed calculation of each indicator. The methodology was implemented in the Mari El Republic. In her research Shemyakova has applied research methods such as analysis, synthesis, induction, deduction, abstraction, formalization, and others. The novelty of this research is caused by the fact that the author has developed methodological tools to assess the level of development of taxable capacity of a territory, which contributes to the development of quality tax administration as a whole. The material presented can open new perspectives for further research. It will be interesting to those who deal with the analysis and monitoring of the tax system.

Keywords: tax, tax potential, conditional tax potential, integral criterion, estimation procedure, tax revenues, rating, municipality, territory, tax administration

DOI: 10.7256/2454-065X.2015.10.67035

Abstract: In her article Shemyakina discusses the need for rating region territories (municipal areas and urban districts) depending on the level of development of their taxable capacity. The author has developed her own method of such assessment on the basis of calculation of the integral criterion - conditional taxable capacity. Particular attention is given to justifying the choice of factor groups used for ranking, their ranking according to the level of importance, as well as to detailed calculation of each indicator. The methodology was implemented in the Mari El Republic. In her research Shemyakova has applied research methods such as analysis, synthesis, induction, deduction, abstraction, formalization, and others. The novelty of this research is caused by the fact that the author has developed methodological tools to assess the level of development of taxable capacity of a territory, which contributes to the development of quality tax administration as a whole. The material presented can open new perspectives for further research. It will be interesting to those who deal with the analysis and monitoring of the tax system.

Keywords: municipal unit, tax, taxable capacity, integral criterion, conditional taxable capacity, estimation procedure, tax revenues, rating, territory, tax administration

DOI: 10.7256/2454-065X.2015.10.16702

Abstract: The subject of the research is the economic relations arising in the process of taxation of small- and medium-sized businesses that apply special taxation schemes including the simplified taxation schemes. The object of the research is the tax control over activities performed by legal and physical entities (so called 'sole proprietors' in Russia) that apply the simplified taxation scheme. The article is devoted to the control over the legality of applying the simplified taxation scheme in Russian taxation and complete payment of the single tax when the simplified taxation scheme is being applied. The authors' research method is based on the use of monographic, abstract, statistical, economic, legal and empirical data. The methodological basis for the research involves the Tax Code of the Russian Federation, legislative regulations and standards, scientific discussions, materials of the scientific and practical conferences covering the issues of taxation and control over the legality of applying the simplified taxation scheme. The novelty of the article is caused by the fact that the authors offer their own interpretation of the tax control over the use of the simplified taxation scheme in small-sized business and creation of favorable conditions for its development. The purpose of special taxation schemes is to encourage small- and medium-sized business as well as to stabilize the process of generation of regional budget revenues. 

DOI: 10.7256/2454-065X.2015.10.67036

Abstract: The subject of the research is the economic relations arising in the process of taxation of small- and medium-sized businesses that apply special taxation schemes including the simplified taxation schemes. The object of the research is the tax control over activities performed by legal and physical entities (so called 'sole proprietors' in Russia) that apply the simplified taxation scheme. The article is devoted to the control over the legality of applying the simplified taxation scheme in Russian taxation and complete payment of the single tax when the simplified taxation scheme is being applied. The authors' research method is based on the use of monographic, abstract, statistical, economic, legal and empirical data. The methodological basis for the research involves the Tax Code of the Russian Federation, legislative regulations and standards, scientific discussions, materials of the scientific and practical conferences covering the issues of taxation and control over the legality of applying the simplified taxation scheme. The novelty of the article is caused by the fact that the authors offer their own interpretation of the tax control over the use of the simplified taxation scheme in small-sized business and creation of favorable conditions for its development. The purpose of special taxation schemes is to encourage small- and medium-sized business as well as to stabilize the process of generation of regional budget revenues. 

Keywords: taxation, state institution, business, entrepreneurship, control, politics, reforms, revenues, special taxation schemes, simplified taxation scheme

DOI: 10.7256/2454-065X.2015.10.14527

Abstract: The subject of this article is the tax system. Within the scope of the research, the author examines the elements of the tax system during the process of their creation and development in Russia. Functioning of any, even the most primitive state, is impossible without the tax system. In order to understand the essence of the tax system, it is necessary to trace back its evolution since it was created and up to the present time. The author of the article analyzes the development of the elements of the tax system at different stages of historical development of our country, from the times of Kievan Rus to the 90's of the last century. The author has used the following research methods: analysis and synthesis; theoretical analysis; grouping and systematization; and the graphical method. The results of the analysis has allowed the author to establish the fact that the elements of the tax system defined by the author are fundamental and have remained unchanged throughout centuries. Moreover, the tax system of modern Russia has the same problems and shortcomings that it had in the 17th-18th centuries.

Keywords: tax, tax system, direct taxes, indirect taxes, taxpayers, tax reform, the elements of the tax system, tax collectors, corruption, income tax

DOI: 10.7256/2454-065X.2015.10.67037

Abstract: The subject of this article is the tax system. Within the scope of the research, the author examines the elements of the tax system during the process of their creation and development in Russia. Functioning of any, even the most primitive state, is impossible without the tax system. In order to understand the essence of the tax system, it is necessary to trace back its evolution since it was created and up to the present time. The author of the article analyzes the development of the elements of the tax system at different stages of historical development of our country, from the times of Kievan Rus to the 90's of the last century. The author has used the following research methods: analysis and synthesis; theoretical analysis; grouping and systematization; and the graphical method. The results of the analysis has allowed the author to establish the fact that the elements of the tax system defined by the author are fundamental and have remained unchanged throughout centuries. Moreover, the tax system of modern Russia has the same problems and shortcomings that it had in the 17th-18th centuries.

Keywords: income tax, tax system, tax, corruption, the elements of the tax system, tax collectors, tax reform, taxpayers, indirect taxes, direct taxes

DOI: 10.7256/2454-065X.2015.10.16867

Abstract: The subject of the present research is the economic relations arising in the process of fiscal expansion of R&D in the EU member states. The object of the research is the innovation activity performed by companies as well as measures of state policy of EU members aimed at encouraging innovation development. The author of the article analyzes the measures of tax policy oriented at creation, development and functioning of the innovation environment as well as associated tax incentives. The article is focused on the analysis of tax incentives for economic development under the conditions of the current economic recession. The research is based on the integral approach to studying the problems of R&D tax incentives in the EU states. This approach involves researches conducted in the sphere of taxation, elements of economical and financial analysis and international statistics. The main conclusion is that R&D tax incentives has a positive but insufficient influence on the growth of investments into research and development in the EU member states. The contribution made by the author to the topic is the analysis of the effectiveness of various tax incentives for the development of innovations in the EU states. 

DOI: 10.7256/2454-065X.2015.10.67038

Abstract: The subject of the present research is the economic relations arising in the process of fiscal expansion of R&D in the EU member states. The object of the research is the innovation activity performed by companies as well as measures of state policy of EU members aimed at encouraging innovation development. The author of the article analyzes the measures of tax policy oriented at creation, development and functioning of the innovation environment as well as associated tax incentives. The article is focused on the analysis of tax incentives for economic development under the conditions of the current economic recession. The research is based on the integral approach to studying the problems of R&D tax incentives in the EU states. This approach involves researches conducted in the sphere of taxation, elements of economical and financial analysis and international statistics. The main conclusion is that R&D tax incentives has a positive but insufficient influence on the growth of investments into research and development in the EU member states. The contribution made by the author to the topic is the analysis of the effectiveness of various tax incentives for the development of innovations in the EU states. 

Keywords: taxation for innovation, tax system, tax reforms, effectiveness of tax incentives, innovation economy, tax policy, R&D tax incentives, tax inventives, tax regime, innovation policy

DOI: 10.7256/2454-065X.2015.10.14308

Abstract: The subject of the research is the analysis of the current model of budgetary allocation of taxes and fees in the Russian Federation as well as identification of associated problems and the search for optimal solutions. This topic is of deep scientific and practical interest due to the fact that taxes have been the primary source of the budget of the Russian Federation at all stages of its development. Examples seem to indicate that the most significant taxes and charges are concentrated in the federal budget. The budgets of the federal constituents receive less significant tax revenues. The author of the article considers standards for allocation of taxes and duties between the budgets of different levels. In the course of writing this cientific paper, the following research methods have been used: scientific, comparative and analytical methods. These methods have allowed to create a new mechanism for allocation of taxes and duties between the budgets. The scientific novelty of the research is caused by the fact that the author has developed a new economically viable model of budgetary allocation of taxes and fees in order to increase the tax component of the budgets of the sub-federal level. The author proposes to increase the tax component of the budgets of the sub-federal level with the help of federal taxes and fees, in particular, value added tax, tax on mining and excise taxes.

Keywords: fiscal policy, fiscal federalism, fiscal capacity, intergovernmental relations, the distribution of taxes, tax revenues, fees, taxes, tax burden, budget system

DOI: 10.7256/2454-065X.2015.10.67039

Abstract: The subject of the research is the analysis of the current model of budgetary allocation of taxes and fees in the Russian Federation as well as identification of associated problems and the search for optimal solutions. This topic is of deep scientific and practical interest due to the fact that taxes have been the primary source of the budget of the Russian Federation at all stages of its development. Examples seem to indicate that the most significant taxes and charges are concentrated in the federal budget. The budgets of the federal constituents receive less significant tax revenues. The author of the article considers standards for allocation of taxes and duties between the budgets of different levels. In the course of writing this cientific paper, the following research methods have been used: scientific, comparative and analytical methods. These methods have allowed to create a new mechanism for allocation of taxes and duties between the budgets. The scientific novelty of the research is caused by the fact that the author has developed a new economically viable model of budgetary allocation of taxes and fees in order to increase the tax component of the budgets of the sub-federal level. The author proposes to increase the tax component of the budgets of the sub-federal level with the help of federal taxes and fees, in particular, value added tax, tax on mining and excise taxes.

Keywords: budget system, tax burden, fiscal policy, fiscal federalism, fiscal capacity, intergovernmental relations, allocation of taxes, tax revenues, fees, taxes