DOI: 10.7256/2454-065X.2015.11.16015

Abstract: The object of the research is the tax revenues and tax relations of the Russian Federation constituents as well as the problems and their efficiency improvement practices. The subject of the research is the combination of theoretical, methodological and practical issues aimed at improving efficiency of the Russian Federation constituents' revenues management. In her research Musaeva examines the problems of the development of tax federalism in the Russian Federation in the modern period. The emphasis is made on the need to increase efficiency of tax rebates and incentives. Special attention is also paid to the potential growth of budget revenues from the Russian Federation constituents, in particular, the Republic of Dagestan, as well as the improvement of taxes incoming into the regional and local budgets. The main purpose of the research is to assess problems and define priorities for improving the Russian Federation constituents' revenues management as the factor of growing regional tax potentials and options. To achieve the research objectives, Musaeva has carried out a successive and step-by-step analysis of scientific researches by foreign and Russian authors, periodical literature and conference materials, legislative acts of the Russian Federation and regions thereof, reference and statistical materials. In the course of her analysis Musaeva has used both general scientific and special methods and tools such as system functional approach and dialectical approaches, principles of logical anaylsis and synthesis, methods of classification, grouping and generalization, expert evaluatoin, comparative and factor analysis and economic mathematical modelling. The scientific novelty of the article is caused by the fact that the author has developed scientific, methodological and practical suggestions and recommendations aimed at improving the efficiency of the Russian Federation constituents' revenues management as the guarantees of fair transregional tax competition in the modern period. The need for balanced territorial budgets amid today's unstable geopolical situation defines the priority of increasing the share of local budget revenues in the Russian Federation constituents through raising their taxable capacities and efficient use of of them. The researcher has also analyzed the problems arising in the process of developing tax federalism in the Russian Federation at this stage. She determines what causes difficulties with allocation of taxes between the budget levels taking into account peculiarities of the socio-economic development of the Russian Federation. Musaeva also analyzes the methods and problems of objective assessement of regional taxable capacities and proves the need for keeping the record of tax competitive ability of regions when generating tax revenues for the purpose of conducting the equal policy of redistribution of financial sources between elements of the budget system. The author also offers her own inventory to assess taxable capacities of the Russian Federation constituents. This inventory implies the corrective factor and allows to increase efficiency and to consider peculiarities of regions with the low level of local tax revenues. The researcher has calculated the taxable capacity of the Republic of Dagestan based using the inventory and based on that defined potentials for increasing the level of collectability fo regional tax revenues. The author has also made particular recommendations on regulation of tax incentives in the Russian Federation and reinforcement of their investment focus. Musaeva offers a set of recommendations to improve the efficiency of the Personal Income Tax administration as the most significant source for tax revenues of the Dagestan Republic budget.      

Keywords: tax capacity, tax opportunities, management, tax tools, tax sharing, tax competition, tax incentives, Republic of Dagestan

DOI: 10.7256/2454-065X.2015.11.67126

Abstract: The object of the research is the tax revenues and tax relations of the Russian Federation constituents as well as the problems and their efficiency improvement practices. The subject of the research is the combination of theoretical, methodological and practical issues aimed at improving efficiency of the Russian Federation constituents' revenues management. In her research Musaeva examines the problems of the development of tax federalism in the Russian Federation in the modern period. The emphasis is made on the need to increase efficiency of tax rebates and incentives. Special attention is also paid to the potential growth of budget revenues from the Russian Federation constituents, in particular, the Republic of Dagestan, as well as the improvement of taxes incoming into the regional and local budgets. The main purpose of the research is to assess problems and define priorities for improving the Russian Federation constituents' revenues management as the factor of growing regional tax potentials and options. To achieve the research objectives, Musaeva has carried out a successive and step-by-step analysis of scientific researches by foreign and Russian authors, periodical literature and conference materials, legislative acts of the Russian Federation and regions thereof, reference and statistical materials. In the course of her analysis Musaeva has used both general scientific and special methods and tools such as system functional approach and dialectical approaches, principles of logical anaylsis and synthesis, methods of classification, grouping and generalization, expert evaluatoin, comparative and factor analysis and economic mathematical modelling. The scientific novelty of the article is caused by the fact that the author has developed scientific, methodological and practical suggestions and recommendations aimed at improving the efficiency of the Russian Federation constituents' revenues management as the guarantees of fair transregional tax competition in the modern period. The need for balanced territorial budgets amid today's unstable geopolical situation defines the priority of increasing the share of local budget revenues in the Russian Federation constituents through raising their taxable capacities and efficient use of of them. The researcher has also analyzed the problems arising in the process of developing tax federalism in the Russian Federation at this stage. She determines what causes difficulties with allocation of taxes between the budget levels taking into account peculiarities of the socio-economic development of the Russian Federation. Musaeva also analyzes the methods and problems of objective assessement of regional taxable capacities and proves the need for keeping the record of tax competitive ability of regions when generating tax revenues for the purpose of conducting the equal policy of redistribution of financial sources between elements of the budget system. The author also offers her own inventory to assess taxable capacities of the Russian Federation constituents. This inventory implies the corrective factor and allows to increase efficiency and to consider peculiarities of regions with the low level of local tax revenues. The researcher has calculated the taxable capacity of the Republic of Dagestan based using the inventory and based on that defined potentials for increasing the level of collectability fo regional tax revenues. The author has also made particular recommendations on regulation of tax incentives in the Russian Federation and reinforcement of their investment focus. Musaeva offers a set of recommendations to improve the efficiency of the Personal Income Tax administration as the most significant source for tax revenues of the Dagestan Republic budget.      

Keywords: revenues, Republic of Dagestan, taxable capacity, tax options, management, tax tools, tax competition, tax competition, tax incentives, tax privileges, Federation constituents

DOI: 10.7256/2454-065X.2015.11.14675

Abstract: The subject of the research is the economic relations arising in the course of taxation of mineral resources in the Russian Federation. The object of the research is the tax on the extraction of minerals as well as peculiarities of its calculation and payment to the federal budget. It should be noted that the use of natural resources in Russia creates an objective need for effective assessment of taxes on natural resources payable by natural resource users to the government which in most cases is the owner of resources and bears the burden of restoration environmental assets. The methodological basis of the research involves fundamental concepts presented in the works of Russian and foreign scientists, legislative and regulatory acts of public authorities, federal laws, decrees of the President and the Russian Federation Government resolutions, materials of scientific conferences. The authors have used the abstract logical, monographical, statistical-economical and other methods of economic research. The main contribution of the authors is their proposed method of effective planning and forecasting of revenues from the tax on mineral extraction in the short term (considering the low world prices for raw materials) and guarantee of the attraction of investments in the mining sector of the economy to the federal budget of the Russian Federation in the long term. Thus, in the authors' opinion, the government's anti-crisis measures are needed to ensure further tax revenues from tax under study.

Keywords: MET, tax acuestss of budget, tax control, oil prices, oil and gas extraction, tax rate, tax burden, taxation, resurnye payments, federal budget

DOI: 10.7256/2454-065X.2015.11.67127

Abstract: The subject of the research is the economic relations arising in the course of taxation of mineral resources in the Russian Federation. The object of the research is the tax on the extraction of minerals as well as peculiarities of its calculation and payment to the federal budget. It should be noted that the use of natural resources in Russia creates an objective need for effective assessment of taxes on natural resources payable by natural resource users to the government which in most cases is the owner of resources and bears the burden of restoration environmental assets. The methodological basis of the research involves fundamental concepts presented in the works of Russian and foreign scientists, legislative and regulatory acts of public authorities, federal laws, decrees of the President and the Russian Federation Government resolutions, materials of scientific conferences. The authors have used the abstract logical, monographical, statistical-economical and other methods of economic research. The main contribution of the authors is their proposed method of effective planning and forecasting of revenues from the tax on mineral extraction in the short term (considering the low world prices for raw materials) and guarantee of the attraction of investments in the mining sector of the economy to the federal budget of the Russian Federation in the long term. Thus, in the authors' opinion, the government's anti-crisis measures are needed to ensure further tax revenues from tax under study.

Keywords: tax revenues, tax control, oil prices, oil and gas extraction, tax rate, tax burden, taxation, MET (mineral extraction tax), resource payments, federal budget

DOI: 10.7256/2454-065X.2015.11.14654

Abstract: The subject of the research is the analysis of the Russian legislation in part of implementation of transfer pricing controls between related entities that undertook the opportunity to join in a consolidated group of taxpayers back in 2012. Despite being given regulatory capabilities in recognition of transactions between members of consolidated groups, in her research Kondrashova has described several cases when members of such groups must comply with transfer pricing. The author defines the procedure for recording the results of tax price control. In the course of her research Kondrashova has used the following methods: analysis, synthesis, comparison, deduction and modelling. The main conclusions of the study are the following. Members of taxpayer consolidated groups are not fully exempt from tax in part of control over transfer prices. In some cases, particularly, when independent additional taxes or additional charges are imposed as a result of tax audits or compenasting adjustments are applied, members of the consolidated group have to adjust taxes and to record specified adjustments in their accounting.

Keywords: transfer pricing, consolidated group of taxpayers, price control, interdependent organizations, controlled transactions, symmetric adjustment, tax audit, accounting, tax on profit, tax rate

DOI: 10.7256/2454-065X.2015.11.67128

Abstract: The subject of the research is the analysis of the Russian legislation in part of implementation of transfer pricing controls between related entities that undertook the opportunity to join in a consolidated group of taxpayers back in 2012. Despite being given regulatory capabilities in recognition of transactions between members of consolidated groups, in her research Kondrashova has described several cases when members of such groups must comply with transfer pricing. The author defines the procedure for recording the results of tax price control. In the course of her research Kondrashova has used the following methods: analysis, synthesis, comparison, deduction and modelling. The main conclusions of the study are the following. Members of taxpayer consolidated groups are not fully exempt from tax in part of control over transfer prices. In some cases, particularly, when independent additional taxes or additional charges are imposed as a result of tax audits or compenasting adjustments are applied, members of the consolidated group have to adjust taxes and to record specified adjustments in their accounting.

Keywords: transfer pricing, consolidated group of taxpayers, price control, interdependent organizations, tax audit, controlled transactions, compensating adjustment, accounting, profit tax, tax rate

DOI: 10.7256/2454-065X.2015.11.16992

Abstract: The subject of the research is the theoretical and methodological foundations of regional implementation of fiscal policy aimed at the development of tax capacity of the Russian Federation regions. The object of the research is the Russian tax system, regional tax policy and domestic and foreign experience in tax regulation of territorial development. The authors examine such topics as the economic and functional contents of the regional tax policy. They make a reasonable conclusion that effective regional tax policy should contribute to: stabilization of production and economic growth, equalizing of conditions of socio-economic and financial development of the region and ensuring full implementation of the principles of the tax system and fiscal federalism in Russia based on the common economic and fiscal space principle, establishment and maintenance of financial and economic guarantees of local self-government, satisfaction of the need for cash of all levels of government sufficient for economic and social policy as well as implementation of assigned functions and tasks  by relevant authorities. The methodological basis of the research involves the dialectical method of research, principles of the historical, logical, systematic and comparative analysis  and induction/deduction methods. The theoretical basis of the research included scientific researches of domestic and foreign economists on the matter, periodical literature, data provided by expert analytical centers, institutions, committees and commissions of representative and executive authorities of different levels on axation and economic issues. The conclusion is that the improvement of the effectiveness of the regional tax policy affects the volume of tax revenues to the budgets of the Federation and, ultimately, contributes to the development of taxable capacity of territories. The authors also make a reasonable conclusion that the main aim of the regional tax policy is to increase regional taxable capacity through reinforcing the revenue base of regional budgets for the implementation of expenditure commitments to ensure the economic growth of the Russian Federation in terms of fiscal federalism. Special attention is paid to the principles of the regional tax policy which, according to the authors, should be divided into general and specific principles. The authors describe decomposition of the structural elements of the regional tax policy and define the basic reasons for the low revenue base of regional budgets as well as offer measures aimed at the development of taxable capacity of territories.

DOI: 10.7256/2454-065X.2015.11.67129

Abstract: The subject of the research is the theoretical and methodological foundations of regional implementation of fiscal policy aimed at the development of tax capacity of the Russian Federation regions. The object of the research is the Russian tax system, regional tax policy and domestic and foreign experience in tax regulation of territorial development. The authors examine such topics as the economic and functional contents of the regional tax policy. They make a reasonable conclusion that effective regional tax policy should contribute to: stabilization of production and economic growth, equalizing of conditions of socio-economic and financial development of the region and ensuring full implementation of the principles of the tax system and fiscal federalism in Russia based on the common economic and fiscal space principle, establishment and maintenance of financial and economic guarantees of local self-government, satisfaction of the need for cash of all levels of government sufficient for economic and social policy as well as implementation of assigned functions and tasks  by relevant authorities. The methodological basis of the research involves the dialectical method of research, principles of the historical, logical, systematic and comparative analysis  and induction/deduction methods. The theoretical basis of the research included scientific researches of domestic and foreign economists on the matter, periodical literature, data provided by expert analytical centers, institutions, committees and commissions of representative and executive authorities of different levels on axation and economic issues. The conclusion is that the improvement of the effectiveness of the regional tax policy affects the volume of tax revenues to the budgets of the Federation and, ultimately, contributes to the development of taxable capacity of territories. The authors also make a reasonable conclusion that the main aim of the regional tax policy is to increase regional taxable capacity through reinforcing the revenue base of regional budgets for the implementation of expenditure commitments to ensure the economic growth of the Russian Federation in terms of fiscal federalism. Special attention is paid to the principles of the regional tax policy which, according to the authors, should be divided into general and specific principles. The authors describe decomposition of the structural elements of the regional tax policy and define the basic reasons for the low revenue base of regional budgets as well as offer measures aimed at the development of taxable capacity of territories.

Keywords: regions, decentralization, regional tax politics, tax potential, tax federalism, budgets of territories, profitable base, tax plenary powers, municipal educations, efficiency

DOI: 10.7256/2454-065X.2015.11.14784

Abstract: The research object is the legal qualification of the behavior in the field of legal regulation of taxation as the part of the process and result of the application for tax law standards. Up to the present moment the category of tax and legal qualifications has never been viewed as the sphere of scientific interest for financial law theorists. Therefore, on the basis of the provisions of the general theory of law and taking into consideration specific features of tax relation regulation, the author of the article provides the definition and contents of legal qualification of tax relevant behavior, describes its structural elements, offers a classification of this legal phenomenon and gives the theoretical basis for institutionalization of tax qualification as an independent type of legal qualification. Both scientific methods of formal logic (analysis, synthesis, comparison and analogy) and formal legal method of legal research formed the methodological basis of the research. The author formulates provisions explaining the legal and economic nature of the tax and legal evaluation of the taxpayer economic activity facts. Particular attention is paid to the description of sector-specific peculiarities that are unique to tax and legal qualifications and are not typical for legal qualification in other legal relationships which is caused by the content of the tax legislation standards and the practice of their application.

Keywords: Tax, Law, Legal qualification, Assessment, Taxpayer, Tax authority, Good behavior, Offence, Transaction, Tax lawsuit

DOI: 10.7256/2454-065X.2015.11.67130

Abstract: The research object is the legal qualification of the behavior in the field of legal regulation of taxation as the part of the process and result of the application for tax law standards. Up to the present moment the category of tax and legal qualifications has never been viewed as the sphere of scientific interest for financial law theorists. Therefore, on the basis of the provisions of the general theory of law and taking into consideration specific features of tax relation regulation, the author of the article provides the definition and contents of legal qualification of tax relevant behavior, describes its structural elements, offers a classification of this legal phenomenon and gives the theoretical basis for institutionalization of tax qualification as an independent type of legal qualification. Both scientific methods of formal logic (analysis, synthesis, comparison and analogy) and formal legal method of legal research formed the methodological basis of the research. The author formulates provisions explaining the legal and economic nature of the tax and legal evaluation of the taxpayer economic activity facts. Particular attention is paid to the description of sector-specific peculiarities that are unique to tax and legal qualifications and are not typical for legal qualification in other legal relationships which is caused by the content of the tax legislation standards and the practice of their application.

Keywords: tax, law, legal qualification, assessment, taxpayer, tax authority, good behavior, offence, transaction, tax dispute

DOI: 10.7256/2454-065X.2015.11.15518

Abstract: The object of the research is the relations arising in the process of imposing and collection of taxes. The subject under analysis is the process of taxation of so-called 'luxury goods' in various countries. In their article Pogodina and Borisova analyzes foreign experience in taxation of 'excess profits', expensive transport facilities and real assets. They also examine foreign experience in collecting 'luxury' tax and granting tax privileges. They describe the cases when 'luxury tax' is abolished and prove the usefulness of imposing luxury tax within the framework of transport tax and single tax for real assets in Russia. The methodological basis of the research involves the comparative legal method. The authors have also applied the methods of analysis and historical research. The novelty of the article is caused by the fact that the author provides a comprehensive analysis of the process of taxation of luxury goods (items) in different countries (Great Britain, Hungary, Spain, People's Republic of China, Norway and France). In conclusion the authors suggest that it would be useful to implement the mechanism of taxation of luxury items within the framework of transport tax and real estate tax. 

Keywords: luxur, tax, transport tax, supergains, tax system, object of taxation, real estate, tax privilege, riches, mechanism of taxation

DOI: 10.7256/2454-065X.2015.11.67131

Abstract: The object of the research is the relations arising in the process of imposing and collection of taxes. The subject under analysis is the process of taxation of so-called 'luxury goods' in various countries. In their article Pogodina and Borisova analyzes foreign experience in taxation of 'excess profits', expensive transport facilities and real assets. They also examine foreign experience in collecting 'luxury' tax and granting tax privileges. They describe the cases when 'luxury tax' is abolished and prove the usefulness of imposing luxury tax within the framework of transport tax and single tax for real assets in Russia. The methodological basis of the research involves the comparative legal method. The authors have also applied the methods of analysis and historical research. The novelty of the article is caused by the fact that the author provides a comprehensive analysis of the process of taxation of luxury goods (items) in different countries (Great Britain, Hungary, Spain, People's Republic of China, Norway and France). In conclusion the authors suggest that it would be useful to implement the mechanism of taxation of luxury items within the framework of transport tax and real estate tax. 

Keywords: real estate, tax unit, taxation system, excess profits, transport tax, tax, luxury, tax privilege, riches, mechanism of taxation

DOI: 10.7256/2454-065X.2015.11.17001

Abstract: The article is devoted to the analysis of modern systems of tax incentives for research and innovation in the four European countries – the United Kingdom, the Netherlands, Germany and France. According to international rankings, all of these countries have a comparable high level of innovation development, but differ greatly in the structure and principles of public sector support for science and innovation. The authors of the article have considered current changes in tax incentive policy that were introduced in connection with the adoption by the national governments of new strategic documents in the field of innovative development. To achieve the research objectives, the authors have applied general logical methods of scientific research, comparative legal and comparative historical analysis, systems approach and the structural and functional approach. It is concluded that the policy of European countries in promoting science and innovation is mixed: along with direct state support governments also use various methods of "soft compulsion" to innovation of the economic agents through the use of various tax instruments. Currently designing efficient tax regimes in the field of innovation promotion is at the stage of "trial and error", however, this activity objectively contributes to the emergence of self-developing innovation ecosystems at the national and general European levels. Analysis of current changes in the policy of tax incentives for scientific research and innovation in the most innovative of the developed countries of Europe is of particular interest to the Russian tax theory and practice as well as management of processes of economic modernization of the country.

DOI: 10.7256/2454-065X.2015.11.67132

Abstract: The article is devoted to the analysis of modern systems of tax incentives for research and innovation in the four European countries – the United Kingdom, the Netherlands, Germany and France. According to international rankings, all of these countries have a comparable high level of innovation development, but differ greatly in the structure and principles of public sector support for science and innovation. The authors of the article have considered current changes in tax incentive policy that were introduced in connection with the adoption by the national governments of new strategic documents in the field of innovative development. To achieve the research objectives, the authors have applied general logical methods of scientific research, comparative legal and comparative historical analysis, systems approach and the structural and functional approach. It is concluded that the policy of European countries in promoting science and innovation is mixed: along with direct state support governments also use various methods of "soft compulsion" to innovation of the economic agents through the use of various tax instruments. Currently designing efficient tax regimes in the field of innovation promotion is at the stage of "trial and error", however, this activity objectively contributes to the emergence of self-developing innovation ecosystems at the national and general European levels. Analysis of current changes in the policy of tax incentives for scientific research and innovation in the most innovative of the developed countries of Europe is of particular interest to the Russian tax theory and practice as well as management of processes of economic modernization of the country.

Keywords: Netherlands, United Kingdom, tax policy, tax incentives, tax credit, stimulation of innovations, intellectual property, R&D, Germany, France