DOI: 10.7256/2454-065X.2015.5.15206

Abstract: The subject analyzed in this article is marked taxes in the sphere of financing of culture. The article views their essence and the practicability of their implementation. The authors suggest possible ways of additional financing of culture that are based on an analysis of the experience of several countries, where marked taxes have already become a traditional means of replenishing the “cultural” budget. The authors stress the necessity and importance of special taxes. However, despite the actuality of this issue, it remains little-studied so far. The methodological basis used by the authors is several studies by Russian and foreign experts in the sphere of taxes and taxation, Russia’s federal laws, materials of a session of the Russian Council for Culture and Arts and other publications on this subject. The methods used by the authors are generalization, analysis and synthesis. The novelty of the authors’ approach lies in analyzing the role of marked taxes in financing of culture. The article views the practicability of applying such taxes and suggests possible ways of applying them, with the experience of other countries taken into account. Besides, the actuality of this issue is also determined by systematic cutting-down of expenditures on culture from Russia’s federal budget, which brings forward the necessity of seeking for additional sources for financing of culture.

Keywords: marked taxes, special taxes, tax sysyem, financing of culture, sources of financing , taxation , budget incomes, expenditures, tax payers, fund

DOI: 10.7256/2454-065X.2015.5.66533

Abstract: The subject analyzed in this article is marked taxes in the sphere of financing of culture. The article views their essence and the practicability of their implementation. The authors suggest possible ways of additional financing of culture that are based on an analysis of the experience of several countries, where marked taxes have already become a traditional means of replenishing the “cultural” budget. The authors stress the necessity and importance of special taxes. However, despite the actuality of this issue, it remains little-studied so far. The methodological basis used by the authors is several studies by Russian and foreign experts in the sphere of taxes and taxation, Russia’s federal laws, materials of a session of the Russian Council for Culture and Arts and other publications on this subject. The methods used by the authors are generalization, analysis and synthesis. The novelty of the authors’ approach lies in analyzing the role of marked taxes in financing of culture. The article views the practicability of applying such taxes and suggests possible ways of applying them, with the experience of other countries taken into account. Besides, the actuality of this issue is also determined by systematic cutting-down of expenditures on culture from Russia’s federal budget, which brings forward the necessity of seeking for additional sources for financing of culture.

Keywords: marked taxes, special taxes, tax sysyem, financing of culture, sources of financing, taxation, budget incomes, expenditures, tax payers, fund

DOI: 10.7256/2454-065X.2015.5.15224

Abstract: The subject analyzed in this article is ways to solve the problem of double taxation between Russia and other countries. The author analyzes the list of the Russian Ministry of Finance adopted on January 19, 2015, which includes treaties between Russia and other states within 1986 and 2014, and the dynamics of their coming into effect. Using the examples of the Convention between the governments of Russia and Japan and the Convention between the governments of Russia and Malta, the author views the types of taxes regulated by these conventions, as well as the methods of avoiding double taxation themselves. The article is based on analyzing normative legal acts and comparing them in order to achieve generalized data. The main conclusion of the article is that measures for defending the interests of tax payers and the country itself in the sphere of avoiding double taxation should be complex and should come not only unilaterally from Russia, but be administered through bilateral and multilateral treaties between Russia and other states. This, work should be continued in order to conclude agreements of this kind between Russia and foreign countries.

Keywords: bilateral treaty, unilateral treaty, elimination of the double taxation, Income, non-resident, resident, international agreement, double taxation, convention, tax creadit

DOI: 10.7256/2454-065X.2015.5.66527

Abstract: The subject analyzed in this article is ways to solve the problem of double taxation between Russia and other countries. The author analyzes the list of the Russian Ministry of Finance adopted on January 19, 2015, which includes treaties between Russia and other states within 1986 and 2014, and the dynamics of their coming into effect. Using the examples of the Convention between the governments of Russia and Japan and the Convention between the governments of Russia and Malta, the author views the types of taxes regulated by these conventions, as well as the methods of avoiding double taxation themselves. The article is based on analyzing normative legal acts and comparing them in order to achieve generalized data. The main conclusion of the article is that measures for defending the interests of tax payers and the country itself in the sphere of avoiding double taxation should be complex and should come not only unilaterally from Russia, but be administered through bilateral and multilateral treaties between Russia and other states. This, work should be continued in order to conclude agreements of this kind between Russia and foreign countries.

Keywords: bilateral treaty, unilateral treaty, elimination of the double taxation, Income, non-resident, resident, international agreement, double taxation, convention, tax creadit

DOI: 10.7256/2454-065X.2015.5.15302

Abstract: The subject analyzed in the article is a group of tax payments that are collected according to fixed tax rates. The object of the analysis is the system of public relations that emerge in the sphere of taxation. The author views the methods of classifying tax rates according to their main criterial features. Especial attention is attached to characteristics of taxes that are collected with application of fixed rates. The author analyzes the dynamics of receipts in connection with taxes that are estimated according to fixed rates, and provides an estimation of the influence of inflation processes on the volume of such receipts. The author also gives proofs of practicability of annual correction of fixed (specific) rates with an allowance for the index of inflation and changes in the market conjuncture. He suggests several corrective measures that can be used by the government in the case of using fixed tax rates in the conditions of inflation. In this article, the author uses such methods of formal logic as analysis and synthesis, induction and deduction, comparison, and extensively uses the graphic method. The author comes to the conclusion that a part of the payments that are collected according to fixed rates loses its initial importance due to a number of reasons. He also makes the conclusions about a direct relation between the negative dynamics of tax revenues and inflation processes, as well as about the necessity of introducing several amendments in the country’s tax and economic policy, with due regard for the strategic aims of the social and economic development.

Keywords: fixed tax rates, classification of tax rates, tax rates, element of tax, structure of tax, tax regulation, tax revenues, inflation, realized income, indexation

DOI: 10.7256/2454-065X.2015.5.66528

Abstract: The subject analyzed in the article is a group of tax payments that are collected according to fixed tax rates. The object of the analysis is the system of public relations that emerge in the sphere of taxation. The author views the methods of classifying tax rates according to their main criterial features. Especial attention is attached to characteristics of taxes that are collected with application of fixed rates. The author analyzes the dynamics of receipts in connection with taxes that are estimated according to fixed rates, and provides an estimation of the influence of inflation processes on the volume of such receipts. The author also gives proofs of practicability of annual correction of fixed (specific) rates with an allowance for the index of inflation and changes in the market conjuncture. He suggests several corrective measures that can be used by the government in the case of using fixed tax rates in the conditions of inflation. In this article, the author uses such methods of formal logic as analysis and synthesis, induction and deduction, comparison, and extensively uses the graphic method. The author comes to the conclusion that a part of the payments that are collected according to fixed rates loses its initial importance due to a number of reasons. He also makes the conclusions about a direct relation between the negative dynamics of tax revenues and inflation processes, as well as about the necessity of introducing several amendments in the country’s tax and economic policy, with due regard for the strategic aims of the social and economic development.

Keywords: fixed tax rates, classification of tax rates, tax rates, element of tax, structure of tax, tax regulation, tax revenues, inflation, realized income, indexation

DOI: 10.7256/2454-065X.2015.5.66529

Abstract: The subjects analyzed in the article are dispositions of the current version of Russia’s Tax Code and its new version that comes into force since January 1, 2015 (formulated by the Federal Law # 420-F3, which was adopted on December 28, 2013) about the formation of a tax base for operations with bond-like papers for taxation of incomes, including a record of losses from such operations. Besides, the article views interpretation of such dispositions of the legislature by courts, finance and tax agencies and experts. The author uses such methods, classical for the juridical science, as comparison of laws, the system method and the method of logical analysis. Basing on the results of his analysis, the author makes the conclusion about inaccurate interpretation of articles of the current version of the Tax Code that have to do with record of losses from operations with bond-like papers, aimed at taxation of incomes, by courts and the Ministry of Finance. The author also analyzes the drawbacks of the relevant norms of the version of the Tax Code that comes into force since January 1, 2015, and gives several suggestions for improving them.

Keywords: Tax Code, tax on income, taxation of organizations’ income, bond-like papers, taxation of bond-like papers, loss record, hopeless debt, bill, bill losses, record of hopeless debts

DOI: 10.7256/2454-065X.2015.5.13644

Abstract: The subjects analyzed in the article are dispositions of the current version of Russia’s Tax Code and its new version that comes into force since January 1, 2015 (formulated by the Federal Law # 420-F3, which was adopted on December 28, 2013) about the formation of a tax base for operations with bond-like papers for taxation of incomes, including a record of losses from such operations. Besides, the article views interpretation of such dispositions of the legislature by courts, finance and tax agencies and experts. The author uses such methods, classical for the juridical science, as comparison of laws, the system method and the method of logical analysis. Basing on the results of his analysis, the author makes the conclusion about inaccurate interpretation of articles of the current version of the Tax Code that have to do with record of losses from operations with bond-like papers, aimed at taxation of incomes, by courts and the Ministry of Finance. The author also analyzes the drawbacks of the relevant norms of the version of the Tax Code that comes into force since January 1, 2015, and gives several suggestions for improving them.

Keywords: Tax Code, tax on income, taxation of organizations’ income, bond-like papers, taxation of bond-like papers, loss record, hopeless debt, bill, bill losses, record of hopeless debts

DOI: 10.7256/2454-065X.2015.5.15214

Abstract: The subject analyzed in the article is problems of tax stimulation of investments in infrastructure projects in regions of Russia. Analyzing possibilities of financing of these projects at the expense of the means from the federal budget, the author comes to the conclusion of the necessity of a transition to new principles of applying tax and budget instruments in federal policy. Among the factors that hamper an increase of long-term investments, the author emphasizes such ones as decrease of the volume of financing the real sector of economy by banks, as well as risks of institutional investors that are not secured by the government while investing in infrastructure projects. The methodology used by the author includes a dialectical approach towards analyzing taxation of investment activities in regions as a factor of stimulating such activities. The main conclusions and suggestions made by the author is the necessity of applying contemporary mechanisms of tax stimulation: postponement of paying of taxes by an investor and complex development of territories. The author also points out that the tax policy towards small and medium businesses, connected with the introduction of a new tax on real estate and perfection of the patent system of taxation, which is being currently applied by government authorities, has failed to have a positive effect on the country’s economy as yet. The author comes to the conclusion that the way out of this situation is broadening the spectrum of qualitative instruments and mechanisms of stimulation of long-term investments.

Keywords: institutional investors, social-economic system, regional development, stimulation, infrastructure projects, investments, taxes, budgetary resources, tax policy, long-term investments

DOI: 10.7256/2454-065X.2015.5.66530

Abstract: The subject analyzed in the article is problems of tax stimulation of investments in infrastructure projects in regions of Russia. Analyzing possibilities of financing of these projects at the expense of the means from the federal budget, the author comes to the conclusion of the necessity of a transition to new principles of applying tax and budget instruments in federal policy. Among the factors that hamper an increase of long-term investments, the author emphasizes such ones as decrease of the volume of financing the real sector of economy by banks, as well as risks of institutional investors that are not secured by the government while investing in infrastructure projects. The methodology used by the author includes a dialectical approach towards analyzing taxation of investment activities in regions as a factor of stimulating such activities. The main conclusions and suggestions made by the author is the necessity of applying contemporary mechanisms of tax stimulation: postponement of paying of taxes by an investor and complex development of territories. The author also points out that the tax policy towards small and medium businesses, connected with the introduction of a new tax on real estate and perfection of the patent system of taxation, which is being currently applied by government authorities, has failed to have a positive effect on the country’s economy as yet. The author comes to the conclusion that the way out of this situation is broadening the spectrum of qualitative instruments and mechanisms of stimulation of long-term investments.

Keywords: institutional investors, social-economic system, regional development, stimulation, infrastructure projects, investments, taxes, budgetary resources, tax policy, long-term investments

DOI: 10.7256/2454-065X.2015.5.15133

Abstract: The actually of the ecological problem is currently obvious. Today, governments of many countries orient on a new way of development of the economic system, trying to reduce the negative impact on the environment, colossal expenditures of natural resources and increase of social differences. The current aggravation of the ecological situation demands creation of new stimuli, strengthening of the infrastructure of the market and market mechanisms, promotion of a more rational expenditure of natural resources and more economical using of them. Thus, the subject analyzed in this article is ecological taxes as an instrument of the government’s tax policy. The authors stress the necessity of a revision of Russia’s legislation in the sphere of taxation in order to make it more ecology-oriented. They analyze the experience of several countries in using “green” taxes, compare the situation in the sphere of ecological taxation in Russia and several other countries, and substantiate the necessity of using ecological taxes in the Russian economy. In connection with this, the authors use such general and specific methods of analyzing economic phenomena as the inductive-deductive method, analysis, synthesis, the method of dialectical cognition, the method of comparison, analogy, generalization and modeling.  Basing of the results of their analysis, the authors suggest a number of measures, which, in their opinion, can improve the current situation – an adoption of a separate legislation act, aimed at securing the main principles of regulating the environment protection with the help of economic instruments; a legal fixation of mechanisms of regulating relations in the sphere of environment protection; using of reduced tariffs for “ecologically safe” producers, production, raw materials, etc., abolition of subsidies for “ecologically unsafe” regions of the country; introducing increased tariffs for producers who pollute the environment; optimization of the transport tax.

Keywords: tax on natural resources production, water tax, transport tax, ecological problem, "green" taxes, ecological tax, tax legislature, fee for pollution, ecologization of tax legislation, environment

DOI: 10.7256/2454-065X.2015.5.66531

Abstract: The actually of the ecological problem is currently obvious. Today, governments of many countries orient on a new way of development of the economic system, trying to reduce the negative impact on the environment, colossal expenditures of natural resources and increase of social differences. The current aggravation of the ecological situation demands creation of new stimuli, strengthening of the infrastructure of the market and market mechanisms, promotion of a more rational expenditure of natural resources and more economical using of them. Thus, the subject analyzed in this article is ecological taxes as an instrument of the government’s tax policy. The authors stress the necessity of a revision of Russia’s legislation in the sphere of taxation in order to make it more ecology-oriented. They analyze the experience of several countries in using “green” taxes, compare the situation in the sphere of ecological taxation in Russia and several other countries, and substantiate the necessity of using ecological taxes in the Russian economy. In connection with this, the authors use such general and specific methods of analyzing economic phenomena as the inductive-deductive method, analysis, synthesis, the method of dialectical cognition, the method of comparison, analogy, generalization and modeling.  Basing of the results of their analysis, the authors suggest a number of measures, which, in their opinion, can improve the current situation – an adoption of a separate legislation act, aimed at securing the main principles of regulating the environment protection with the help of economic instruments; a legal fixation of mechanisms of regulating relations in the sphere of environment protection; using of reduced tariffs for “ecologically safe” producers, production, raw materials, etc., abolition of subsidies for “ecologically unsafe” regions of the country; introducing increased tariffs for producers who pollute the environment; optimization of the transport tax.

Keywords: tax on natural resources production, water tax, transport tax, ecological problem, "green" taxes, ecological tax, tax legislature, fee for pollution, ecologization of tax legislation, environment

DOI: 10.7256/2454-065X.2015.5.15152

Abstract: The article analyzes the peculiarities of the legal regimentation of the institution of suspension of operations on accounts of a tax payer, which is a significant provisional measure for performing the duty of tax remissions in the budget. The author views several novelties in the administration of laws by tax and other juridical agencies, the activity of which, in the virtue of the “blanket” character of the disposition of a number of norms of the criminal law, also supposes adhering to the norms of tax law in determining the presence or absence of characteristics of a tax crime in an individual’s actions. The methodological basis of the article is an entity of general scientific and special methods of comprehension of social and legal realities in the analyzed sphere, such as methods of analysis, synthesis, systematization and generalization, as well as the formal logical method. The author reveals the function, the legal significance and the legal consequences of introducing several changes in the order of suspending operations on accounts of a tax payer in Russia’s legislature, as a provisional measure for performing the tax duty. The conclusions made in the article can be useful for law-enforcement agencies, students, postgraduate students, as well as to anyone who is interested in issues of law, juridical consulting and tax administration.

Keywords: criminal liability, tax liability, legislature, tax payers, suspension of operations, injunctive measure, tax duty, tax agencies, taxes, prevention of crimes

DOI: 10.7256/2454-065X.2015.5.66532

Abstract: The article analyzes the peculiarities of the legal regimentation of the institution of suspension of operations on accounts of a tax payer, which is a significant provisional measure for performing the duty of tax remissions in the budget. The author views several novelties in the administration of laws by tax and other juridical agencies, the activity of which, in the virtue of the “blanket” character of the disposition of a number of norms of the criminal law, also supposes adhering to the norms of tax law in determining the presence or absence of characteristics of a tax crime in an individual’s actions. The methodological basis of the article is an entity of general scientific and special methods of comprehension of social and legal realities in the analyzed sphere, such as methods of analysis, synthesis, systematization and generalization, as well as the formal logical method. The author reveals the function, the legal significance and the legal consequences of introducing several changes in the order of suspending operations on accounts of a tax payer in Russia’s legislature, as a provisional measure for performing the tax duty. The conclusions made in the article can be useful for law-enforcement agencies, students, postgraduate students, as well as to anyone who is interested in issues of law, juridical consulting and tax administration.

Keywords: criminal liability, tax liability, legislature, tax payers, suspension of operations, injunctive measure, tax duty, tax agencies, taxes, prevention of crimes