DOI: 10.7256/2454-065X.2015.3.14376

Abstract: Historically, the evolution of tax systems took place in the direction of strengthening the role and the involvement of state in economic relations and expanding the functions of the tax systems from exclusively fiscal to social and regulatory ones and, eventually, to ones stimulating the economic development. In the current conditions of anti-crisis measures aimed at insuring Russia's economic development, only a small role is given to instruments of taxation. Thus, the subject analyzed in this article is tax relations that are formed as a result of implementation of the incentive functions of the tax system. The author believes that under these circumstances, the authorities should significantly expand the tax instruments designed to minimize the negative effects of the crisis and ensure structural reforms in the country’s economy. Using the methods of structural logic and comparative analysis, the author highlights some negative aspects of the organizational structure of taxation institutions in Russia that brake the development of the incentive function of the taxation system. In connection with this, the author suggests an expanded interpretation of the incentive function of the tax system, taking into account the organizational and management instruments. The author also suggests to shift the focus from the sphere of material and financial cooperation to the sphere of organization and management, which may enable to form the basis of tax relations. Basing on such an analysis, the author proposes measures to modernize the organizational structure of the taxation institutions and their information architecture, which may not only make a certain contribution to the improvement of servicing the taxpayers, but may also stimulate certain structural reforms, aimed at ensuring the country’s economic development. The main conclusion of the article is that a complex modernization of organizational and information structures of the taxation institutions in Russia, in the context of the above-said, may not only ensure a balanced implementation of the fiscal, regulatory, control and incentive functions, but may also contribute to an effective implementation of the strategic concept as a service agency, which, on the behalf of the state, may carry out the formation of civilized relations with the taxpayers and, ultimately, with the society.

Keywords: tax incentive, organizational structure, taxation institutions, function of the tax system, principles of taxation, tax theory, tax system, economic development, strategy of taxation, modernization of taxation institutions

DOI: 10.7256/2454-065X.2015.3.66294

Abstract: Historically, the evolution of tax systems took place in the direction of strengthening the role and the involvement of state in economic relations and expanding the functions of the tax systems from exclusively fiscal to social and regulatory ones and, eventually, to ones stimulating the economic development. In the current conditions of anti-crisis measures aimed at insuring Russia's economic development, only a small role is given to instruments of taxation. Thus, the subject analyzed in this article is tax relations that are formed as a result of implementation of the incentive functions of the tax system. The author believes that under these circumstances, the authorities should significantly expand the tax instruments designed to minimize the negative effects of the crisis and ensure structural reforms in the country’s economy. Using the methods of structural logic and comparative analysis, the author highlights some negative aspects of the organizational structure of taxation institutions in Russia that brake the development of the incentive function of the taxation system. In connection with this, the author suggests an expanded interpretation of the incentive function of the tax system, taking into account the organizational and management instruments. The author also suggests to shift the focus from the sphere of material and financial cooperation to the sphere of organization and management, which may enable to form the basis of tax relations. Basing on such an analysis, the author proposes measures to modernize the organizational structure of the taxation institutions and their information architecture, which may not only make a certain contribution to the improvement of servicing the taxpayers, but may also stimulate certain structural reforms, aimed at ensuring the country’s economic development. The main conclusion of the article is that a complex modernization of organizational and information structures of the taxation institutions in Russia, in the context of the above-said, may not only ensure a balanced implementation of the fiscal, regulatory, control and incentive functions, but may also contribute to an effective implementation of the strategic concept as a service agency, which, on the behalf of the state, may carry out the formation of civilized relations with the taxpayers and, ultimately, with the society.

Keywords: tax incentive, organizational structure, taxation institutions, function of the tax system, principles of taxation, tax theory, tax system, economic development, strategy of taxation, modernization of taxation institutions

DOI: 10.7256/2454-065X.2015.3.14529

Abstract: The article analyzes the diversity of the existing criterial classifications and suggests the author's approach to the demarcation of the factors that affect the tax potential. Thus, the author identifies the following groups of factors: technological, ecological, social, the system of values, political, juridical and economic (including the quality of tax administration). The author pays particular attention to assessment of the impact of the above-mentioned groups of factors. The author tries to prove the need for a division of all the investigated parameters, in accordance with the possibility of a quantitative assessment, into quantifiable (quantitative) and intractable (qualitative) factors. In this article, we apply such scientific methods as analysis, synthesis, induction, deduction, abstraction, formalization and the method of hierarchical classification. The novelty of this study is in the specification of the factors affecting the formation and realization of the tax potential, which helps the effective management of tax bases in the conditions of Russia. The presented material may open new prospects for further studies. This material can be of interest for people engaged in planning or forecasting in the sphere of taxation.

Keywords: region, tax competition, tax revenues, classification, tax policy, factor, tax potential, tax, territory, tax administration

DOI: 10.7256/2454-065X.2015.3.66295

Abstract: The article analyzes the diversity of the existing criterial classifications and suggests the author's approach to the demarcation of the factors that affect the tax potential. Thus, the author identifies the following groups of factors: technological, ecological, social, the system of values, political, juridical and economic (including the quality of tax administration). The author pays particular attention to assessment of the impact of the above-mentioned groups of factors. The author tries to prove the need for a division of all the investigated parameters, in accordance with the possibility of a quantitative assessment, into quantifiable (quantitative) and intractable (qualitative) factors. In this article, we apply such scientific methods as analysis, synthesis, induction, deduction, abstraction, formalization and the method of hierarchical classification. The novelty of this study is in the specification of the factors affecting the formation and realization of the tax potential, which helps the effective management of tax bases in the conditions of Russia. The presented material may open new prospects for further studies. This material can be of interest for people engaged in planning or forecasting in the sphere of taxation.

Keywords: region, tax competition, tax revenues, classification, tax policy, factor, tax potential, tax, territory, tax administration

DOI: 10.7256/2454-065X.2015.3.13072

Abstract: The article views economic relations that take place between tax payers and the state in the process of taxation, as well as the influence of Russia’s tax system on the country’s economy at large. The author pays attention to both internal and external factors that influence the formation and transformation of Russia’s tax system. The article reveals the consequences of the crisis developments in the Russian economy, which, in the author’s opinion, lead to a reduction of the taxable base of underlying taxes, which, in its turn, causes a decrease of tax revenues to the state. The author also analyzes the economic factors that influence changes in Russia’s tax system. The methodological basis of the author’s analysis is the fundamental conceptions in the works of Russian and foreign scientists, legislative and regulatory acts of the authorities, federal laws, Decrees of Russia’s President and Russia’s Government, materials of scientific and practical conferences that touch upon the issues of taxation. The author uses the abstract logical, the monographic, the statistical-economical, the economical-mathematical and other methods of economic analysis. The scientific novelty of the article lays in the theoretical and methodical grounding and elaboration of practical recommendations for determining the optimal parameters of the development of economic entities, in respect to the incumbent tax system of Russia. The author determines and characterizes the main factors that influence the increase of the tax burden and stipulate the development of shadow economy. An analysis is given of the current situation and trends of changes in

Keywords: tax system, functions of taxes, principles of taxation, imposition of tax on organizations, tax revenues, tax burden, indirect taxes, goods and services tax, tax regulation, foreign countries

DOI: 10.7256/2454-065X.2015.3.66296

Abstract: The article views economic relations that take place between tax payers and the state in the process of taxation, as well as the influence of Russia’s tax system on the country’s economy at large. The author pays attention to both internal and external factors that influence the formation and transformation of Russia’s tax system. The article reveals the consequences of the crisis developments in the Russian economy, which, in the author’s opinion, lead to a reduction of the taxable base of underlying taxes, which, in its turn, causes a decrease of tax revenues to the state. The author also analyzes the economic factors that influence changes in Russia’s tax system. The methodological basis of the author’s analysis is the fundamental conceptions in the works of Russian and foreign scientists, legislative and regulatory acts of the authorities, federal laws, Decrees of Russia’s President and Russia’s Government, materials of scientific and practical conferences that touch upon the issues of taxation. The author uses the abstract logical, the monographic, the statistical-economical, the economical-mathematical and other methods of economic analysis. The scientific novelty of the article lays in the theoretical and methodical grounding and elaboration of practical recommendations for determining the optimal parameters of the development of economic entities, in respect to the incumbent tax system of Russia. The author determines and characterizes the main factors that influence the increase of the tax burden and stipulate the development of shadow economy. An analysis is given of the current situation and trends of changes in

Keywords: tax system, functions of taxes, principles of taxation, imposition of tax on organizations, tax revenues, tax burden, indirect taxes, goods and services tax, tax regulation, foreign countries

DOI: 10.7256/2454-065X.2015.3.14463

Abstract: The article views the amendments to the current tax legislation in Russia that were introduced by the Federal Law # 382-FZ adopted on November 29, 2014. The amendments were adopted in connection with the introduction of a new legal institution – a sales tax – in the Tax Code of the Russian Federation. This article examines the legal structure of the new tax, the object of taxation and the subject of the taxpayers, as well as some peculiarities of criminal prosecution for a failure to pay such a tax, in accordance with the Criminal Code of Russia (articles 198 and 199). The methodological basis of the research was a set of general scientific and specific methods of analyzing the objective social and legislature reality in this branch of science, such as the methods of analysis, synthesis, classification and generalization, as well as the methods of formal logic. As a result of this study, in view of the "blanket" effect of dispositions of the criminal legislature, an interrelation was revealed between the changes in tax laws and related changes in the criminal legislation of Russia, in connection with the expansion of the limits of juridical protection by criminal laws due to the emergence of a new taxation. The conclusions of the article may be useful for law enforcement authorities in their investigations and hearings of relevant cases, as well as for students, postgraduate students and people interested in the issues of law.

Keywords: criminal responsibility, criminal legislature, rates, objects, tax payers, tax legislation, innovation, sales tax, tax crimes, dispositions

DOI: 10.7256/2454-065X.2015.3.66297

Abstract: The article views the amendments to the current tax legislation in Russia that were introduced by the Federal Law # 382-FZ adopted on November 29, 2014. The amendments were adopted in connection with the introduction of a new legal institution – a sales tax – in the Tax Code of the Russian Federation. This article examines the legal structure of the new tax, the object of taxation and the subject of the taxpayers, as well as some peculiarities of criminal prosecution for a failure to pay such a tax, in accordance with the Criminal Code of Russia (articles 198 and 199). The methodological basis of the research was a set of general scientific and specific methods of analyzing the objective social and legislature reality in this branch of science, such as the methods of analysis, synthesis, classification and generalization, as well as the methods of formal logic. As a result of this study, in view of the "blanket" effect of dispositions of the criminal legislature, an interrelation was revealed between the changes in tax laws and related changes in the criminal legislation of Russia, in connection with the expansion of the limits of juridical protection by criminal laws due to the emergence of a new taxation. The conclusions of the article may be useful for law enforcement authorities in their investigations and hearings of relevant cases, as well as for students, postgraduate students and people interested in the issues of law.

Keywords: criminal responsibility, criminal legislature, rates, objects, tax payers, tax legislation, innovation, sales tax, tax crimes, dispositions

DOI: 10.7256/2454-065X.2015.3.14827

Abstract: The article describes the priorities of investing in Russia’s oil industry and the financial possibilities of implementation of oil projects in the conditions of the current tax system, the decline of oil prices, the decline of the ruble’s exchange value and sectoral sanctions. The need for tax credits in the oil industry is viewed in connection with the main segments of the industry – exploration of oil deposits and production and refining of oil, as well as in connection with changes in the geography of production, the practicability of capital investments in large, medium-sized and small oil business and the opportunities of the development of the industry through its organic and non-organic growth. Analysis of financial sources for the expansion of investment activities allows the author to highlight the capabilities and limitations of the own and borrowed capital, as well as direct and indirect participation of the state in the financing of oil industry. The investments’ potential of the oil industry and its risks are estimated for the industry at large and in the context of the largest Russian companies in comparison with leading foreign companies. On the basis of this analysis, the author suggests some measures for the development of the investments’ potential. The author comes to the conclusion that the companies’ crisis management programs should be based on re-estimation of their investment portfolio: there should be a reduction of the share of expensive scavenger oil projects and an increase of the share of less costly energy efficiency projects. Besides, companies should also implement some measures for cutting down operational, investment and financial expenses and improve the efficiency of production. In its turn, the government should take decisive steps toward the new tax regime, which should provide an increase of correlation between the financial results and taxation and stimulate the reclamation of new oil deposits and advanced refining of oil. These new tax regulations should enable oil companies to make plans for the future.

Keywords: financing of oil projects, investment potential, investing activity, the demand in investments, revenues of oil companies, tax stimulation of investments, taxation of oil industry, structure of capital, investment climate, tax privileges

DOI: 10.7256/2454-065X.2015.3.66298

Abstract: The article describes the priorities of investing in Russia’s oil industry and the financial possibilities of implementation of oil projects in the conditions of the current tax system, the decline of oil prices, the decline of the ruble’s exchange value and sectoral sanctions. The need for tax credits in the oil industry is viewed in connection with the main segments of the industry – exploration of oil deposits and production and refining of oil, as well as in connection with changes in the geography of production, the practicability of capital investments in large, medium-sized and small oil business and the opportunities of the development of the industry through its organic and non-organic growth. Analysis of financial sources for the expansion of investment activities allows the author to highlight the capabilities and limitations of the own and borrowed capital, as well as direct and indirect participation of the state in the financing of oil industry. The investments’ potential of the oil industry and its risks are estimated for the industry at large and in the context of the largest Russian companies in comparison with leading foreign companies. On the basis of this analysis, the author suggests some measures for the development of the investments’ potential. The author comes to the conclusion that the companies’ crisis management programs should be based on re-estimation of their investment portfolio: there should be a reduction of the share of expensive scavenger oil projects and an increase of the share of less costly energy efficiency projects. Besides, companies should also implement some measures for cutting down operational, investment and financial expenses and improve the efficiency of production. In its turn, the government should take decisive steps toward the new tax regime, which should provide an increase of correlation between the financial results and taxation and stimulate the reclamation of new oil deposits and advanced refining of oil. These new tax regulations should enable oil companies to make plans for the future.

Keywords: financing of oil projects, investment potential, investing activity, the demand in investments, revenues of oil companies, tax stimulation of investments, taxation of oil industry, structure of capital, investment climate, tax privileges

DOI: 10.7256/2454-065X.2015.3.13247

Abstract: The subject of this article is financial relations that form as a result of cooperation of taxation institutions and tax payers. The current order of implementation of cash registering equipment demands a certain perfectibility, because in the current conditions, it is ineffective from the point of view of guaranteeing tax revenues. Besides, the current order is also expensive for entrepreneurs: at present, the operation of one cash-register machine demands about 17,000 rubles (which approximately equals $ 293) a year. In connection with this, the article dwells upon the aims of an experiment of cash registering equipment and the scheme of its organization in Moscow, the Moscow region, the Kaluga region and Tatarstan, as well as upon the first results of the implementation of this project. The standard regulations in the sphere of taxation served as the methodological basis of this analysis. In this article, the author uses the methods of analysis and synthesis, deduction and induction. Analyzing the above-mentioned standard regulations, as well as statistic data, the article gives proof of the conclusion that switching to a the new system may not only cut down the entrepreneurs’ expenditures, but also considerably expand their possibilities of implementing modern smartphones or tablet computers for calculations, as well as to switch to electronic registration of cash registering equipment without the necessity to visit a tax office. In fact, the new technology enables the tax services to receive information on cash payments quickly and efficiently, and, therefore, to create a risk-oriented system of control at the cost of automatic discovery of zones that are risky from the point of view of law infringement.

Keywords: tax payers , tax authorities, cash registering equipment, experiment, fiscal communications’ provider, expenditures of entrepreneurs, registration of cash registering equipment, risk-oriented system of control, administration, tax cooperation

DOI: 10.7256/2454-065X.2015.3.66299

Abstract: The subject of this article is financial relations that form as a result of cooperation of taxation institutions and tax payers. The current order of implementation of cash registering equipment demands a certain perfectibility, because in the current conditions, it is ineffective from the point of view of guaranteeing tax revenues. Besides, the current order is also expensive for entrepreneurs: at present, the operation of one cash-register machine demands about 17,000 rubles (which approximately equals $ 293) a year. In connection with this, the article dwells upon the aims of an experiment of cash registering equipment and the scheme of its organization in Moscow, the Moscow region, the Kaluga region and Tatarstan, as well as upon the first results of the implementation of this project. The standard regulations in the sphere of taxation served as the methodological basis of this analysis. In this article, the author uses the methods of analysis and synthesis, deduction and induction. Analyzing the above-mentioned standard regulations, as well as statistic data, the article gives proof of the conclusion that switching to a the new system may not only cut down the entrepreneurs’ expenditures, but also considerably expand their possibilities of implementing modern smartphones or tablet computers for calculations, as well as to switch to electronic registration of cash registering equipment without the necessity to visit a tax office. In fact, the new technology enables the tax services to receive information on cash payments quickly and efficiently, and, therefore, to create a risk-oriented system of control at the cost of automatic discovery of zones that are risky from the point of view of law infringement.

Keywords: tax payers, tax authorities, cash registering equipment, experiment, fiscal communications’ provider, expenditures of entrepreneurs, registration of cash registering equipment, risk-oriented system of control, administration, tax cooperation

DOI: 10.7256/2454-065X.2015.3.14718

Abstract: The article views the development of the principles of tax legislation in the UK, the reasons for regular revision of the key elements of the tax system and the historic impact of these processes on the current tax system in the UK.   The author also focuses on relations between the UK and its colonies from the point of view of introduction and voting of taxes as well as on the current tax systems in former colonies.   The article also dwells on the historically established interconnection between the budget and the tax systems in the countries where the legislature is based on the Anglo­Saxon juridical traditions. The methodological framework of the article comprises of both general scientific and specific scientific methods (e.g., comparative juridical, historic, analytical, dialectic and other methods). The academic novelty of the article is connected with discussion of reasons of periodic revisions of the tax legislation in the UK.   Such an approach, which is effectively practiced in a number of foreign countries, still remains almost unnoticed in Russian science. In connection with this, the article is devoted to a complex revision of the reasons of existence of such a principle in a number of countries (the UK and its former colonies) and to the influence of these mechanisms on the country and taxpayers. The frequency of introducing amendments into the Russian Tax Code is evidence of the actuality of this issue. Thus, with a view to the current reforming of the tax system in Russia, an interest should be displayed to the regulation of taxation in other countries.

Keywords: sources of law, budget, taxes, Anglo­Saxon legislation traditions, budget laws, tax laws, taxation, functions of taxes, common system law, history of taxation

DOI: 10.7256/2454-065X.2015.3.66300

Abstract: The article views the development of the principles of tax legislation in the UK, the reasons for regular revision of the key elements of the tax system and the historic impact of these processes on the current tax system in the UK.   The author also focuses on relations between the UK and its colonies from the point of view of introduction and voting of taxes as well as on the current tax systems in former colonies.   The article also dwells on the historically established interconnection between the budget and the tax systems in the countries where the legislature is based on the Anglo­Saxon juridical traditions. The methodological framework of the article comprises of both general scientific and specific scientific methods (e.g., comparative juridical, historic, analytical, dialectic and other methods). The academic novelty of the article is connected with discussion of reasons of periodic revisions of the tax legislation in the UK.   Such an approach, which is effectively practiced in a number of foreign countries, still remains almost unnoticed in Russian science. In connection with this, the article is devoted to a complex revision of the reasons of existence of such a principle in a number of countries (the UK and its former colonies) and to the influence of these mechanisms on the country and taxpayers. The frequency of introducing amendments into the Russian Tax Code is evidence of the actuality of this issue. Thus, with a view to the current reforming of the tax system in Russia, an interest should be displayed to the regulation of taxation in other countries.

Keywords: sources of law, budget, taxes, Anglo­Saxon legislation traditions, budget laws, tax laws, taxation, functions of taxes, common system law, history of taxation