DOI: 10.7256/2454-065X.2015.4.13850

Abstract: The subject analyzed is the legal construction of tax obligations from the point of view of participation of a tax agent in them. In order to avoid double taxation, an agent may be obliged to confirm the fact of the fiscal residence of a foreign contractor. The author analyzes the approaches towards this issue in countries of the Eurasian Economic Union and the Eurasian Economic Community, revealing the advantages and disadvantages of the construction of tax obligations in diverse countries. At present, there do not exist any legislative regulations of exchange of information between tax agencies of separate states, thus, disputes may emerge in transfrontier situations concerning the volume of obligations of a tax agent. In the article, the author uses the method of comparative analysis, which helps to reveal general and specific features of the legislature approaches in countries of the Eurasian Economic Union and the Eurasian Economic Community to the issues of procedure specificity of attaining a certificate of a tax resident and the content of this document. The author uses a dialectical approach towards the problem of cooperation of the parties of legal tax relations between themselves.  The author suggests the following solution of the problem of confirming the status of tax residency: initially, this obligation can be placed on either a foreign organization or directly on the tax agent. This issue, in the author’s opinion, can be solved in private capacity, i.e. by agreement of the parties. A certificate of a tax agent should have a regimented and proceduralized form of obtaining it. As an alternative to providing a certificate, the author suggests to provide extracts from foreign editions that publish information about tax residents of foreign states. In the future, the procedure of receiving a status of a tax resident should be abolished, taking into account the development of exchange of information between tax agencies of countries of the Eurasian Economic Union and the Eurasian Economic Community.

Keywords: double taxation, tax agent, foreign organization, Eurasian Economic Union, Eurasian Economic Communi, tax obligation, certificate of a tax resident, exchange of information, tax resident, responsibility of a tax agent, tax authorities

DOI: 10.7256/2454-065X.2015.4.66411

Abstract: The subject analyzed is the legal construction of tax obligations from the point of view of participation of a tax agent in them. In order to avoid double taxation, an agent may be obliged to confirm the fact of the fiscal residence of a foreign contractor. The author analyzes the approaches towards this issue in countries of the Eurasian Economic Union and the Eurasian Economic Community, revealing the advantages and disadvantages of the construction of tax obligations in diverse countries. At present, there do not exist any legislative regulations of exchange of information between tax agencies of separate states, thus, disputes may emerge in transfrontier situations concerning the volume of obligations of a tax agent. In the article, the author uses the method of comparative analysis, which helps to reveal general and specific features of the legislature approaches in countries of the Eurasian Economic Union and the Eurasian Economic Community to the issues of procedure specificity of attaining a certificate of a tax resident and the content of this document. The author uses a dialectical approach towards the problem of cooperation of the parties of legal tax relations between themselves.  The author suggests the following solution of the problem of confirming the status of tax residency: initially, this obligation can be placed on either a foreign organization or directly on the tax agent. This issue, in the author’s opinion, can be solved in private capacity, i.e. by agreement of the parties. A certificate of a tax agent should have a regimented and proceduralized form of obtaining it. As an alternative to providing a certificate, the author suggests to provide extracts from foreign editions that publish information about tax residents of foreign states. In the future, the procedure of receiving a status of a tax resident should be abolished, taking into account the development of exchange of information between tax agencies of countries of the Eurasian Economic Union and the Eurasian Economic Community.

Keywords: double taxation, tax agent, foreign organization, Eurasian Economic Union, Eurasian Economic Communi, tax obligation, certificate of a tax resident, exchange of information, tax resident, responsibility of a tax agent, tax authorities

DOI: 10.7256/2454-065X.2015.4.14604

Abstract: The subject of the study is the current practice of tax regulation and stimulation of economy in Russia in the context of the development of market relations. The instability of the country’s tax legislation, which is currently oriented mainly to the fiscal function, limits the stimulation for economic development and rather often makes entrepreneurs withdraw to the sphere of shadow economy. The article presents a detail analysis of the main problems of the stimulating impact of taxes on economic development. The author attaches special attention to the necessity of increasing tax stimulation of enterprises to broaden the volume of production and to attract investments. Using the methods of comparative and structural logical analysis, the author comes to the conclusion of the necessity of an active use of instruments of taxation for regulating and stimulating Russia’s economy in the situation of today’s economic and political challenges. The main conclusion of the article is the necessity of a differentiated approach towards the distribution of the tax burden not only from the point of view of differentiation between branches of industry, but from the point of view of types of taxes as well. The author suggests and gives proof of his ideas of reforming the main budget revenue generating taxes (the tax of organizations’ revenues, goods and services tax, personal income tax and tax on natural resources production) in order to increase the efficiency of the government regulation and stimulation of investment processes in Russia’s economy. The results achieved can be used while working out concrete steps in this direction.  

Keywords: taxation rate, structue of taxes, tax stimulation, tax regulation, principles of taxation, tax policy, tax system, tax burden, income tax, goods and services tax

DOI: 10.7256/2454-065X.2015.4.66412

Abstract: The subject of the study is the current practice of tax regulation and stimulation of economy in Russia in the context of the development of market relations. The instability of the country’s tax legislation, which is currently oriented mainly to the fiscal function, limits the stimulation for economic development and rather often makes entrepreneurs withdraw to the sphere of shadow economy. The article presents a detail analysis of the main problems of the stimulating impact of taxes on economic development. The author attaches special attention to the necessity of increasing tax stimulation of enterprises to broaden the volume of production and to attract investments. Using the methods of comparative and structural logical analysis, the author comes to the conclusion of the necessity of an active use of instruments of taxation for regulating and stimulating Russia’s economy in the situation of today’s economic and political challenges. The main conclusion of the article is the necessity of a differentiated approach towards the distribution of the tax burden not only from the point of view of differentiation between branches of industry, but from the point of view of types of taxes as well. The author suggests and gives proof of his ideas of reforming the main budget revenue generating taxes (the tax of organizations’ revenues, goods and services tax, personal income tax and tax on natural resources production) in order to increase the efficiency of the government regulation and stimulation of investment processes in Russia’s economy. The results achieved can be used while working out concrete steps in this direction.  

Keywords: taxation rate, structue of taxes, tax stimulation, tax regulation, principles of taxation, tax policy, tax system, tax burden, income tax, goods and services tax

DOI: 10.7256/2454-065X.2015.4.14359

Abstract: The article views the prospects of introduction of taxation of real estate of individuals, which is an acute problem in today’s Russia. The authors analyze actual changes in taxation of individuals’ real estate that came into force since January 1, 2015, the current methods of valuation of an individual’s property, their advantages and disadvantages and the influence of this tax on all the strata of population. The article provides a comparative characteristic of inventory and cadastral valuation of items of real estate and a detailed analysis of problems that authorities and tax payers may face in connection with taxation. The authors analyze the experience of real estate property taxation in several countries outside Russia. The authors come to the conclusion of reasonability of using cadastral valuation of items of real estate and provide a number of recommendations for perfecting and further development of tax on estate property of individuals, with allowances made for the prospect of introduction of integrated tax on individuals’ estate property not later than in 2010.

Keywords: tax concession, item of real estate, market value, cadastral value, assessed value, land tax, real estate tax, property tax, tax credit, tax burden

DOI: 10.7256/2454-065X.2015.4.66413

Abstract: The article views the prospects of introduction of taxation of real estate of individuals, which is an acute problem in today’s Russia. The authors analyze actual changes in taxation of individuals’ real estate that came into force since January 1, 2015, the current methods of valuation of an individual’s property, their advantages and disadvantages and the influence of this tax on all the strata of population. The article provides a comparative characteristic of inventory and cadastral valuation of items of real estate and a detailed analysis of problems that authorities and tax payers may face in connection with taxation. The authors analyze the experience of real estate property taxation in several countries outside Russia. The authors come to the conclusion of reasonability of using cadastral valuation of items of real estate and provide a number of recommendations for perfecting and further development of tax on estate property of individuals, with allowances made for the prospect of introduction of integrated tax on individuals’ estate property not later than in 2010.

Keywords: tax concession, item of real estate, market value, cadastral value, assessed value, land tax, real estate tax, property tax, tax credit, tax burden

DOI: 10.7256/2454-065X.2015.4.14715

Abstract: The subject of the study is social and economic relations that have to do with taxation of individuals’ incomes. The article examines the scale of taxation of individuals’ incomes currently applied in Russia. The author gives a detailed analysis of the world’s experience in this issue through the examples of Austria, Germany and Luxemburg, of several peculiarities of the historic development of this sphere and of opinions of several economists, politicians and other experts. He also gives scientific substantiation of the suggested scale of taxation of individuals’ incomes. The author attaches special attention to the role of personal income tax in forming the income basis of regional budgets in the context of remaining risks of their poor balancing. The methodological basis of the author’s study are both general scientific methods (analysis, comparison, measurement) and special ones (economic, mathematical and statistic). The main conclusions of the study are as follows. More than 1/8of employees in Russia (12.8%) receive wages or salaries lower than 9,000 rubles (which approximately equals $ 176.5) per month, and it would be socially unjust to impose any incomes on them. For this purpose, amendments should be introduced in § 1 of Article 224 of the Revenue Code of the Russian Federation, in order to free this group of population from any taxations (through introducing a zero rate of interest for them). For individuals with wages or salaries not larger than 17,000 rubles (appr.$ 333) per month, a 10% incentive rate should be introduced. The novelty of the author’s approach is the suggestion of a scale of taxation of individuals that is based not only on the fiscal function, but on principles of social justice as well. The practical significance of the results of the study is the possibility for experts of governmental institutions to use them in making concrete decisions on modernization of social and economic processes, as well as for lecturers and students of secondary and higher educational institutions to use them in their academic activities.  

Keywords: tax policy, budget revenues, social justice, individuals' incomes, personal income tax, taxation of individuals, tax system, tax rates, progressive taxation, tax revenues

DOI: 10.7256/2454-065X.2015.4.66414

Abstract: The subject of the study is social and economic relations that have to do with taxation of individuals’ incomes. The article examines the scale of taxation of individuals’ incomes currently applied in Russia. The author gives a detailed analysis of the world’s experience in this issue through the examples of Austria, Germany and Luxemburg, of several peculiarities of the historic development of this sphere and of opinions of several economists, politicians and other experts. He also gives scientific substantiation of the suggested scale of taxation of individuals’ incomes. The author attaches special attention to the role of personal income tax in forming the income basis of regional budgets in the context of remaining risks of their poor balancing. The methodological basis of the author’s study are both general scientific methods (analysis, comparison, measurement) and special ones (economic, mathematical and statistic). The main conclusions of the study are as follows. More than 1/8of employees in Russia (12.8%) receive wages or salaries lower than 9,000 rubles (which approximately equals $ 176.5) per month, and it would be socially unjust to impose any incomes on them. For this purpose, amendments should be introduced in § 1 of Article 224 of the Revenue Code of the Russian Federation, in order to free this group of population from any taxations (through introducing a zero rate of interest for them). For individuals with wages or salaries not larger than 17,000 rubles (appr.$ 333) per month, a 10% incentive rate should be introduced. The novelty of the author’s approach is the suggestion of a scale of taxation of individuals that is based not only on the fiscal function, but on principles of social justice as well. The practical significance of the results of the study is the possibility for experts of governmental institutions to use them in making concrete decisions on modernization of social and economic processes, as well as for lecturers and students of secondary and higher educational institutions to use them in their academic activities.  

Keywords: tax policy, budget revenues, social justice, personal income tax, taxation of individuals, tax system, tax rates, progressive taxation, tax revenues

DOI: 10.7256/2454-065X.2015.4.14287

Abstract: Tax control provides timely and complete flow of tax revenues in the budget of the Russian Federation. One of the most effective forms of tax control is on-site tax inspections, as many violations in the sphere of tax collection can be detected only in the course of their implementation. However, such inspections require careful selection of taxpayers. The aim of the article is to analyze the current practice of on-site tax inspections and to outline possible measures for planning, organizing and realization of such inspections. The author uses the methods of analysis and synthesis, scientific abstraction, comparison, generalization and other scientific methods. The article analyzes results of on-site tax inspections held by Russian tax authorities and reveals several peculiarities of the methods of a test inspection that are based on a qualitative choice of the subject of such an inspection. The author gives proof of reasonability of application of modern information technologies in the process of organization and carrying out of such inspections.

Keywords: tax risk, planning, tax payer, pre-verification analysis, tax control, tax authority, on-side tax inspection, automation, effectiveness, tax violation

DOI: 10.7256/2454-065X.2015.4.66415

Abstract: Tax control provides timely and complete flow of tax revenues in the budget of the Russian Federation. One of the most effective forms of tax control is on-site tax inspections, as many violations in the sphere of tax collection can be detected only in the course of their implementation. However, such inspections require careful selection of taxpayers. The aim of the article is to analyze the current practice of on-site tax inspections and to outline possible measures for planning, organizing and realization of such inspections. The author uses the methods of analysis and synthesis, scientific abstraction, comparison, generalization and other scientific methods. The article analyzes results of on-site tax inspections held by Russian tax authorities and reveals several peculiarities of the methods of a test inspection that are based on a qualitative choice of the subject of such an inspection. The author gives proof of reasonability of application of modern information technologies in the process of organization and carrying out of such inspections.

Keywords: tax risk, planning, tax payer, pre-verification analysis, tax control, tax authority, on-side tax inspection, automation, effectiveness, tax violation

DOI: 10.7256/2454-065X.2015.4.13164

Abstract: The article analyzes acute problems of reviving Russia’s economy in the situation of financial instability through activation of investment operations. It should be noted that the Russian government attaches primary importance to taxation instruments as a measure of support to tax activities. Among such instruments, tax privileges and preferences should be mentioned. However, investors do not often use these preferences because of their small practicability and effectiveness. The authors also note that in the situation of absence of monitoring the courses of investments of monetary resources that disengage as a result of applying privileges and preferences, it is rather difficult to make conclusions concerning the effectiveness of applying such instruments by investors. An analysis of the existing mechanisms that promote an increase of effectiveness of investment project enabled the authors to reveal a number of disputable points in accounting of value-added taxes on advance payments for work (provision of services or supply of goods) that have been caused by disadvantages of the current tax legislature. The authors also analyze arbitration practice and come to the conclusion that the most problematic issues in this sphere are linked with the order of restitution of goods and services tax for producers of goods, works and services in cases of their preliminary gradual outpayment, which, in the conditions of ambiguous interpretations of the current tax legislation, may provoke withdrawals of an investor’s monetary resources from circulation. The authors suggest a number of amendments in the tax legislature, aimed at increasing the investment activity of entrepreneurs. Perfection of the taxation mechanism would produce only a limited effect if the tax reform is not linked with the budget policy.  The measures for activation of investment activities with the help of perfecting the normative legal base for goods and services taxes, that are proposed in this article, may be helpful for attracting additional revenues in Russia’s budget system.

Keywords: investments and goods and services tax, restitution of goods and services tax, investment project, tax risk, principle of symmetry, taxation of investors, goods and services tax for advance repayments, transfer of repayment, calculation of goods and services tax, goods and services tax

DOI: 10.7256/2454-065X.2015.4.66416

Abstract: The article analyzes acute problems of reviving Russia’s economy in the situation of financial instability through activation of investment operations. It should be noted that the Russian government attaches primary importance to taxation instruments as a measure of support to tax activities. Among such instruments, tax privileges and preferences should be mentioned. However, investors do not often use these preferences because of their small practicability and effectiveness. The authors also note that in the situation of absence of monitoring the courses of investments of monetary resources that disengage as a result of applying privileges and preferences, it is rather difficult to make conclusions concerning the effectiveness of applying such instruments by investors. An analysis of the existing mechanisms that promote an increase of effectiveness of investment project enabled the authors to reveal a number of disputable points in accounting of value-added taxes on advance payments for work (provision of services or supply of goods) that have been caused by disadvantages of the current tax legislature. The authors also analyze arbitration practice and come to the conclusion that the most problematic issues in this sphere are linked with the order of restitution of goods and services tax for producers of goods, works and services in cases of their preliminary gradual outpayment, which, in the conditions of ambiguous interpretations of the current tax legislation, may provoke withdrawals of an investor’s monetary resources from circulation. The authors suggest a number of amendments in the tax legislature, aimed at increasing the investment activity of entrepreneurs. Perfection of the taxation mechanism would produce only a limited effect if the tax reform is not linked with the budget policy.  The measures for activation of investment activities with the help of perfecting the normative legal base for goods and services taxes, that are proposed in this article, may be helpful for attracting additional revenues in Russia’s budget system.

Keywords: investments and goods and services tax, restitution of goods and services tax, investment project, tax risk, principle of symmetry, taxation of investors, goods and services tax for advance repayments, transfer of repayment, calculation of goods and services tax, goods and services tax