DOI: 10.7256/2454-065X.2015.7.13389

Abstract: The rationale of the research is caused by the fact that today there is no consistent approach to evaluation of taxable capacity. Therefore, unification of instruments of taxable capacity evaluation is an up-to-date sector of contemporary research of tax planning and forecasting. The article is devoted to the existing approaches to evaluation of taxable capacity of a municipal unit in constituents of the Volga federal district. Special attention is paid to the analysis of the legal categories used by the legislator in the course of determination of territory's tax resources that transform into budgetary tax receipts. The methodological basis of the research involves researches in the sphere of taxation. The author of the article has applied general research methods such as scientific abstraction, analysis and synthesis, grouping, comparison, etc. The author defines the differences in the representational tax system that are used to evaluate taxable capacity. For the purpose of unification of regional legislation, the author offers to differentiate between indicators used for evaluation. The author emphasizes the need to create a 'taxation passport' of a municipal unit and describes what such a passport should look like. Applying the categories offered in this research, the author describes a scheme of interdepartmental interaction which is necessary to develop a taxation passport. The material provided in this article can reveal new prospects for further development. It will be of interest to those who deal with the problems of taxation planning and forecasting.   

Keywords: potential tax receipts, tax revenue forecast, deterministic method, earning capacity, conventional taxable capacity, taxable capacity, taxes, representational tax system, taxation passport, tax administration

DOI: 10.7256/2454-065X.2015.7.66722

Abstract: The rationale of the research is caused by the fact that today there is no consistent approach to evaluation of taxable capacity. Therefore, unification of instruments of taxable capacity evaluation is an up-to-date sector of contemporary research of tax planning and forecasting. The article is devoted to the existing approaches to evaluation of taxable capacity of a municipal unit in constituents of the Volga federal district. Special attention is paid to the analysis of the legal categories used by the legislator in the course of determination of territory's tax resources that transform into budgetary tax receipts. The methodological basis of the research involves researches in the sphere of taxation. The author of the article has applied general research methods such as scientific abstraction, analysis and synthesis, grouping, comparison, etc. The author defines the differences in the representational tax system that are used to evaluate taxable capacity. For the purpose of unification of regional legislation, the author offers to differentiate between indicators used for evaluation. The author emphasizes the need to create a 'taxation passport' of a municipal unit and describes what such a passport should look like. Applying the categories offered in this research, the author describes a scheme of interdepartmental interaction which is necessary to develop a taxation passport. The material provided in this article can reveal new prospects for further development. It will be of interest to those who deal with the problems of taxation planning and forecasting.   

Keywords: potential tax receipts, tax revenue forecast, deterministic method, earning capacity, conventional taxable capacity, taxable capacity, taxes, representational tax system, taxation passport, tax administration

DOI: 10.7256/2454-065X.2015.7.15611

Abstract: The subject under research is the social and economic development of the Autonomous Republic of Crimea from the point of view of the taxable capacity of the region and prognosis of tax revenues. The emphasis is made on studying macroeconomic indicators as well as the sectoral structure of the development the given territory when it was part of the Ukraine and after it joined Russia. In addition, the author analyzes the situation with profitable and unprofitable enterprises in the Autonomous Republic of Crimea versus Russia's data. In order to provide a comprehensible analysis, the author of the article also studies data on tax revenues from the Autonomous Republic of Crimea in 2014 as well as expected tax revenues in 2015. The methodology of the research involves comparative analysis and logical interpretation of the results that were later formulated in the form of general conclusions. The main provisions that reflect the results of the analysis are the following: The author has described the main peculiarities of the development of Gross Regional Product in the Autonomous Republic of Crimea when it was part of the Ukraine whih allows to predict the development of the region for the next years. When comparing macroeconomic development indicators of the Autonomous Republic of Crimea and the Russian Federation, the author concludes that the economy of the AR Crimea is behind according to a number of indicators. The structure of the industrial production by type of activity has particular peculiarities in the Republic of Crimea which needs to be taken into account when evaluating the taxable capacity and prospective tax regulation methods. The author also proves that the taxable capacity of the Autonomous Republic of Crimea for 2015 and the following years has all opportunities to grow providing that special conditions for the development of the given territory will be made and tax administration will be arranged at the highest level. 

Keywords: taxable capacity, gross regional product, macroeconomic indicators, production of industrial products, balanced financial result, unprofitable enterprise, public sector revenues, tax payments, corporation income, tourism

DOI: 10.7256/2454-065X.2015.7.66723

Abstract: The subject under research is the social and economic development of the Autonomous Republic of Crimea from the point of view of the taxable capacity of the region and prognosis of tax revenues. The emphasis is made on studying macroeconomic indicators as well as the sectoral structure of the development the given territory when it was part of the Ukraine and after it joined Russia. In addition, the author analyzes the situation with profitable and unprofitable enterprises in the Autonomous Republic of Crimea versus Russia's data. In order to provide a comprehensible analysis, the author of the article also studies data on tax revenues from the Autonomous Republic of Crimea in 2014 as well as expected tax revenues in 2015. The methodology of the research involves comparative analysis and logical interpretation of the results that were later formulated in the form of general conclusions. The main provisions that reflect the results of the analysis are the following: The author has described the main peculiarities of the development of Gross Regional Product in the Autonomous Republic of Crimea when it was part of the Ukraine whih allows to predict the development of the region for the next years. When comparing macroeconomic development indicators of the Autonomous Republic of Crimea and the Russian Federation, the author concludes that the economy of the AR Crimea is behind according to a number of indicators. The structure of the industrial production by type of activity has particular peculiarities in the Republic of Crimea which needs to be taken into account when evaluating the taxable capacity and prospective tax regulation methods. The author also proves that the taxable capacity of the Autonomous Republic of Crimea for 2015 and the following years has all opportunities to grow providing that special conditions for the development of the given territory will be made and tax administration will be arranged at the highest level. 

Keywords: taxable capacity, gross regional product, macroeconomic indicators, production of industrial products, balanced financial result, unprofitable enterprise, public sector revenues, tax payments, corporation income, tourism

DOI: 10.7256/2454-065X.2015.7.14681

Abstract: The optimization of tax expenditures and the balance of interests of all participants of tax relations in the presence of the economic crisis become the object of close attention of the government. A significant share of the financial outflow consists of obligatory payments to the budgetary and extrabudgetary funds payable from revenues of individuals working at an organization. Reduction of tax expenditures attributable to salary funds would increase the efficiency of the organization. Finding a reasonable compromise between the regulatory authority and the taxpayer, i.e. policyholder has become one of the main criteria of the process of tax planning. Elements of personal income tax determine the value of the tax base and payment to be paid including tax rates clearly presented in a tabular form and the current tax deduction system developed in a form of a schema. In addition, the researcher identifies the essential aspects of planning and offers legitimate methods to minimize tax expenses attributable to the income of employees at an organization. The analyzed data are of interest primarily for practitioners in the financial service of business entities with employees as well as for students of economic specialties as a supplement to courses in taxation.

Keywords: non-taxable income, tax deduction, criteria for tax planning, tax expenditures, income personnel, obligatory insurance payments, tax planning, optimization method, tax risks, tax burden

DOI: 10.7256/2454-065X.2015.7.66724

Abstract: The optimization of tax expenditures and the balance of interests of all participants of tax relations in the presence of the economic crisis become the object of close attention of the government. A significant share of the financial outflow consists of obligatory payments to the budgetary and extrabudgetary funds payable from revenues of individuals working at an organization. Reduction of tax expenditures attributable to salary funds would increase the efficiency of the organization. Finding a reasonable compromise between the regulatory authority and the taxpayer, i.e. policyholder has become one of the main criteria of the process of tax planning. Elements of personal income tax determine the value of the tax base and payment to be paid including tax rates clearly presented in a tabular form and the current tax deduction system developed in a form of a schema. In addition, the researcher identifies the essential aspects of planning and offers legitimate methods to minimize tax expenses attributable to the income of employees at an organization. The analyzed data are of interest primarily for practitioners in the financial service of business entities with employees as well as for students of economic specialties as a supplement to courses in taxation.

Keywords: non-taxable income, tax deduction, criteria for tax planning, tax expenditures, income personnel, obligatory insurance payments, tax planning, optimization method, tax risks, tax burden

DOI: 10.7256/2454-065X.2015.7.15717

Abstract: Transition to the neo industrial development requires building an effective system of waste processing and resource recycling. This would allow to change the quality of the economic growth and to encourage research and development and innovations as well as to overcome environmental constraints and to improve the quality of life of the population. One of the main elements of this system is the recycling of vehicle waste. The financial basis for the development of industry of auto recycling in provided through collection of car (vehicle) recycling fees in Russia. Funds from the proceeds are used to subsidize infrastructure projects and expenditures of private recycling companies. In this regard, the objective of the study was to assess the effects of fiscal regulation of recycling vehicle waste in Russia and to determine the main directions for its improvement during the transition to neo industrial development. The authors of the article compare the contribution of the automotive industry and the recycling industry in the EU and the Russian Federation economies. Based on the example of many years of experience in the development of autorecycling in the EU in accordance with the requirements of the Directive End of Life Vehicles Directive the authors examine the functional purpose of vehicle recycling fees. On the basis of the comparison of forecast and actual figures for the amount of subsidies of autorecycling and vehicle recycling fee accumulated in the federal budgets , the authors assess the effectiveness of the collection of vehicle recycling fees in Russia. According to the results of the study the authors have concluded that there is a gap between the theory and practice of collection of the vehicle recycling fee in Russia which is demonstrated by untypical for this payment protective and environmental functions during the operation of the car but not recycling. However, every year the gap between the volumes of incoming car vehicle fee and the amount of subsidies for car recycling is increasing which demonstrates the dysfunction of payment as an incentive for the development of vechicle recycling. In conclusion,  the authors offer the basic directions for improving the fiscal regulation  of the development of autorecycling in Russia emphasizing the need to ensure the conditions for neo industrialization.

Keywords: fiscal regulation, processing, vehicle recycling fee, neo-industrial development, recycling, vehicle, waste, utilization, tax, subsidy

DOI: 10.7256/2454-065X.2015.7.66725

Abstract: Transition to the neo industrial development requires building an effective system of waste processing and resource recycling. This would allow to change the quality of the economic growth and to encourage research and development and innovations as well as to overcome environmental constraints and to improve the quality of life of the population. One of the main elements of this system is the recycling of vehicle waste. The financial basis for the development of industry of auto recycling in provided through collection of car (vehicle) recycling fees in Russia. Funds from the proceeds are used to subsidize infrastructure projects and expenditures of private recycling companies. In this regard, the objective of the study was to assess the effects of fiscal regulation of recycling vehicle waste in Russia and to determine the main directions for its improvement during the transition to neo industrial development. The authors of the article compare the contribution of the automotive industry and the recycling industry in the EU and the Russian Federation economies. Based on the example of many years of experience in the development of autorecycling in the EU in accordance with the requirements of the Directive End of Life Vehicles Directive the authors examine the functional purpose of vehicle recycling fees. On the basis of the comparison of forecast and actual figures for the amount of subsidies of autorecycling and vehicle recycling fee accumulated in the federal budgets , the authors assess the effectiveness of the collection of vehicle recycling fees in Russia. According to the results of the study the authors have concluded that there is a gap between the theory and practice of collection of the vehicle recycling fee in Russia which is demonstrated by untypical for this payment protective and environmental functions during the operation of the car but not recycling. However, every year the gap between the volumes of incoming car vehicle fee and the amount of subsidies for car recycling is increasing which demonstrates the dysfunction of payment as an incentive for the development of vechicle recycling. In conclusion,  the authors offer the basic directions for improving the fiscal regulation  of the development of autorecycling in Russia emphasizing the need to ensure the conditions for neo industrialization.

Keywords: fiscal regulation, processing, vehicle recycling fee, neo-industrial development, recycling, vehicle, waste, utilization, tax, subsidy

DOI: 10.7256/2454-065X.2015.7.13741

Abstract: In the present article Grischenko has analyzed the development of the Russian taxation system, in particular, evolution of the conceptual framework of tax administration. Special attention is paid to such issues as tax administration, management of taxation system, state tax administration (state tax management) and corporate tax administration (corporate tax management). The object of the research is the researches of Russian and foreign scientists devoted to the analysis and evaluation of the conceptual framework of tax administration. The subject of the research is the theoretical and methodological problems of the development of the conceptual framework of tax administration. The methodological basis of the research involves the framework acts, economic categories and terms, general and specific scientific methods including comparative law, technical legal and statistical research methods. Combination of these research methods has allowed to define and analyze the main patterns of the development of the theory of taxation.  Solution of new tasks requires more profound researches in the sphere of the theory of taxation and organizational practical aspects of the activity of tax authorities. The novelty of the research is caused by the fact that the researcher develops a new research approach, theoretical and methodological substantiation of the conceptual framework of tax administration considering all the variety of scientific approaches to the matter. The main contribution to the research of the topic is the comparison of the approaches to the definition of tax administration by different researchers as well as the author's definition of tax administration. 

Keywords: taxes, position, analysis, definitions, scientific, concept, administration, control, politics, framework

DOI: 10.7256/2454-065X.2015.7.66726

Abstract: In the present article Grischenko has analyzed the development of the Russian taxation system, in particular, evolution of the conceptual framework of tax administration. Special attention is paid to such issues as tax administration, management of taxation system, state tax administration (state tax management) and corporate tax administration (corporate tax management). The object of the research is the researches of Russian and foreign scientists devoted to the analysis and evaluation of the conceptual framework of tax administration. The subject of the research is the theoretical and methodological problems of the development of the conceptual framework of tax administration. The methodological basis of the research involves the framework acts, economic categories and terms, general and specific scientific methods including comparative law, technical legal and statistical research methods. Combination of these research methods has allowed to define and analyze the main patterns of the development of the theory of taxation.  Solution of new tasks requires more profound researches in the sphere of the theory of taxation and organizational practical aspects of the activity of tax authorities. The novelty of the research is caused by the fact that the researcher develops a new research approach, theoretical and methodological substantiation of the conceptual framework of tax administration considering all the variety of scientific approaches to the matter. The main contribution to the research of the topic is the comparison of the approaches to the definition of tax administration by different researchers as well as the author's definition of tax administration. 

Keywords: taxes, position, analysis, definitions, scientific, concept, administration, control, politics, framework

DOI: 10.7256/2454-065X.2015.7.13852

Abstract: The present article is devoted to the analysis of taxation federalism in one of the most decentralized world nations, the Swiss Confederation. Delegation of tax authorities to regional and local agencies is the basis of taxation federealism which is, however, alien to the Russian legal system. In this regard, it is especially interesting to analyze the key instruments and institutions that lie at the basis of taxation federalism in Switzerland. In particular, the researcher thoroughly studies the main four institutions, vertical separation of powers, horizontal cooperation between governments at the level of cantons and communes, financial equalization and direct democracy. The author of the article studies laws and regulations, monographs, information on official sites of competent authorities and other sources demonstrating the influence of the aforesaid instruments and institutions on the development of taxation federalism in Switzerland. The author concludes that all the described instruments and institutions contribute to the decentralization of government authority and concentration of major tax authorities at the sub-national level. At the same time, the author notes that adoption of such institutions and application of the experience of Switzerland should be combined with a comprehensive analysis of historical, geographical, political, social and economic factors.  

Keywords: taxation federalism, tax law of Switzerland, tax autonomy, decentralisation, vertical separation of powers, horizontal separation of powers, financial equalization, direct democracy, delegation of tax authorities, tax management system

DOI: 10.7256/2454-065X.2015.7.66727

Abstract: The present article is devoted to the analysis of taxation federalism in one of the most decentralized world nations, the Swiss Confederation. Delegation of tax authorities to regional and local agencies is the basis of taxation federealism which is, however, alien to the Russian legal system. In this regard, it is especially interesting to analyze the key instruments and institutions that lie at the basis of taxation federalism in Switzerland. In particular, the researcher thoroughly studies the main four institutions, vertical separation of powers, horizontal cooperation between governments at the level of cantons and communes, financial equalization and direct democracy. The author of the article studies laws and regulations, monographs, information on official sites of competent authorities and other sources demonstrating the influence of the aforesaid instruments and institutions on the development of taxation federalism in Switzerland. The author concludes that all the described instruments and institutions contribute to the decentralization of government authority and concentration of major tax authorities at the sub-national level. At the same time, the author notes that adoption of such institutions and application of the experience of Switzerland should be combined with a comprehensive analysis of historical, geographical, political, social and economic factors.  

Keywords: taxation federalism, tax law of Switzerland, tax autonomy, decentralisation, vertical separation of powers, horizontal separation of powers, financial equalization, direct democracy, delegation of tax authorities, tax management system

DOI: 10.7256/2454-065X.2015.7.15687

Abstract: In this scientific article Aguzarova examines the role and importance of existing local taxes in the Russian Federation as well as the problems and prospects of their development. Currently, local taxes include land taxes, personal property taxes and sales taxes (the latter has been included in the list of local taxes in 2015). Local taxes are less significant in terms of revenues into the budgets of municipal units in the Russian Federation. In this regard, it is necessary to undertake effective measures to strengthen their role. In her research Aguzarova has used such methods as searching method, synthesis and analysis, graphic and other methods. Based on the analysis of the application of these methods the author analyzes the dynamics and structure of the budget revenue of a particular municipal unit and defines the place of local taxes in the revenue structure. The author proposes to use commercially reasonable efforts to raise the significance of local taxes by strengthening the tax administration as well as offers relevant directions for improvement.

Keywords: inventory of assets, property tax, land tax, municipal, local budgets, tax revenues, own revenues, gratuitous receipts, cadastral value, tax credits

DOI: 10.7256/2454-065X.2015.7.66728

Abstract: In this scientific article Aguzarova examines the role and importance of existing local taxes in the Russian Federation as well as the problems and prospects of their development. Currently, local taxes include land taxes, personal property taxes and sales taxes (the latter has been included in the list of local taxes in 2015). Local taxes are less significant in terms of revenues into the budgets of municipal units in the Russian Federation. In this regard, it is necessary to undertake effective measures to strengthen their role. In her research Aguzarova has used such methods as searching method, synthesis and analysis, graphic and other methods. Based on the analysis of the application of these methods the author analyzes the dynamics and structure of the budget revenue of a particular municipal unit and defines the place of local taxes in the revenue structure. The author proposes to use commercially reasonable efforts to raise the significance of local taxes by strengthening the tax administration as well as offers relevant directions for improvement.

Keywords: inventory of assets, property tax, land tax, municipal, local budgets, tax revenues, own revenues, gratuitous receipts, cadastral value, tax credits

DOI: 10.7256/2454-065X.2015.7.15883

Abstract: In her article Sugarova examines the problems of the system of financial control and describes the role of the Federal Service for Financial and Budgetary Supervision therein. The relevance of the study is confirmed by a number of studies. On the one hand financial control is a set of activities related to the feasibility and effectiveness of education and the use of the funds of funds, and on the other - it is associated with efforts to identify reserves to increase budget revenues. This problem is particularly actualized due to the need for further socio - economic development of the country as a whole and its regions in particular. In her article Sugarova analyzes the questions that may arise in the course of practical activity on the execution of financial control at this stage. The researcher also provides statistical data regarding violations in the financial sphere defined by financial control bodies as well as the main forms of mismanagement of state funds. The researcher also offers particular corrective measures aimed at improvement of financial control. In this paper, using the methods of comparison and grouping, the author has analyzed the main indicators of the Federal Service for Financial and Budgetary Supervision activity in the provision of financial control. At the end of research the author concludes that the effectiveness of the financial control system depends, on the one hand, on the rational use of public funds, and on the other, on direct development of the economy of the Russian Federation and its regions. It is proved that the directions for improvement of financial control should be linked not so much with the number of violations as improving the efficiency of the development and use of budgetary funds and increasing the impact of their use. 

Keywords: financial control, system of financial control, control measures, financial resources, misuse of funds, inefficient use of funds, financial discipline, illegal use of funds, financial mismanagement, state financial control

DOI: 10.7256/2454-065X.2015.7.66729

Abstract: In her article Sugarova examines the problems of the system of financial control and describes the role of the Federal Service for Financial and Budgetary Supervision therein. The relevance of the study is confirmed by a number of studies. On the one hand financial control is a set of activities related to the feasibility and effectiveness of education and the use of the funds of funds, and on the other - it is associated with efforts to identify reserves to increase budget revenues. This problem is particularly actualized due to the need for further socio - economic development of the country as a whole and its regions in particular. In her article Sugarova analyzes the questions that may arise in the course of practical activity on the execution of financial control at this stage. The researcher also provides statistical data regarding violations in the financial sphere defined by financial control bodies as well as the main forms of mismanagement of state funds. The researcher also offers particular corrective measures aimed at improvement of financial control. In this paper, using the methods of comparison and grouping, the author has analyzed the main indicators of the Federal Service for Financial and Budgetary Supervision activity in the provision of financial control. At the end of research the author concludes that the effectiveness of the financial control system depends, on the one hand, on the rational use of public funds, and on the other, on direct development of the economy of the Russian Federation and its regions. It is proved that the directions for improvement of financial control should be linked not so much with the number of violations as improving the efficiency of the development and use of budgetary funds and increasing the impact of their use. 

Keywords: financial control, system of financial control, control measures, financial resources, misuse of funds, inefficient use of funds, financial discipline, illegal use of funds, financial mismanagement, state financial control