DOI: 10.7256/2454-065X.2015.8.16014

Abstract: The subject of the research is the role and importance of the concept of "tax residency of legal entities' in the procedure of deoffshorization of the Russian economy. The relevance of this study is confirmed by one of the main problems of the Russian economies: the Russian business offshore. Many us, the Russian residents, directly or indirectly, is closely affiliated with offshore companies.Special attention is paid to the problem of delimitation of the concepts of "beneficial owner" and "actual recipient of income". The definition of the latter concept creates the basis for its use in anti-monopoly and anti-corruption laws.The authors also devote their attention to the issue of tax evasion through the use of low-tax (offshore) jurisdictions and the plan for combating erosion of the tax base and the profit tax.When writing the article the authors have used such methods as the research method, deductive method, inductive method and comparative method. The main conclusions of the research are the following: tax residence is one of the mechanisms for the implementation of the plan for the deoffshorization of the Russian economy; the concepts of "actual recipient of income" and "beneficial owner" are completely different and used for different purposes, the first concept being the subject of discussion even at the level of the OECD; the Convention on mutual administrative assistance in tax cases that is being prepared for ratification provides for the exchange of tax information, assistance in collection of taxes in the territories of the countries participating in the Convention and conducting simultaneous inspections with participating countries.

Keywords: offshore companies, deoffshorization, beneficial owner, recipient of income, tax residency of legal entities, nonresidents, resident, transfer pricing, grey zones, fiscal regulation

DOI: 10.7256/2454-065X.2015.8.66868

Abstract: The subject of the research is the role and importance of the concept of "tax residency of legal entities' in the procedure of deoffshorization of the Russian economy. The relevance of this study is confirmed by one of the main problems of the Russian economies: the Russian business offshore. Many us, the Russian residents, directly or indirectly, is closely affiliated with offshore companies.Special attention is paid to the problem of delimitation of the concepts of "beneficial owner" and "actual recipient of income". The definition of the latter concept creates the basis for its use in anti-monopoly and anti-corruption laws.The authors also devote their attention to the issue of tax evasion through the use of low-tax (offshore) jurisdictions and the plan for combating erosion of the tax base and the profit tax.When writing the article the authors have used such methods as the research method, deductive method, inductive method and comparative method. The main conclusions of the research are the following: tax residence is one of the mechanisms for the implementation of the plan for the deoffshorization of the Russian economy; the concepts of "actual recipient of income" and "beneficial owner" are completely different and used for different purposes, the first concept being the subject of discussion even at the level of the OECD; the Convention on mutual administrative assistance in tax cases that is being prepared for ratification provides for the exchange of tax information, assistance in collection of taxes in the territories of the countries participating in the Convention and conducting simultaneous inspections with participating countries.

Keywords: offshore companies, deoffshorization, beneficial owner, recipient of income, tax residency of legal entities, nonresidents, resident, transfer pricing, grey zones, fiscal regulation

DOI: 10.7256/2454-065X.2015.8.16168

Abstract: The article is devoted to identifying problems that complicate the process of monitoring of the implementation of tax rebates and other tax incentives and tools to assess their efficiency. The questions about the impact of tax incentive tools are relevant throughout the entire period of the operation of tax system of the Russian Federation. These problems became especially acute during the period of transition of the country to innovative economy and were further developed under the conditions of sanctions being imposed on Russia which has caused economic volatility and created the need to develop incentive mechanisms to support domestic producers, representatives of small businesses and the poor. There is not such a great variety of tax incentive tools in the tax system of the Russian Federation today. The main tools being used include tax rebates which impact assessment is limited to the evaluation of budget losses.Methodology. The analysis of existing methodologies for evaluating the efficiency of tax incentives has allowed to reveal the specifics of their practical application in the Russian Federation constituents and municipal units. Conclusions. The authors conclude that the existing regional techniques lack the methods of objective evaluation of the efficiency of tax rebates. Thus, there is a need to improve existing methodologies and develop a unified method that would contain a single system of efficiency criteria and evaluate not only tax rebates but also tax incentives and other instruments; not only for the state but also for business. For this purpose, the authors test the method of evaluating the efficiency of tax incentives and preferences developed in 2014 by the Ministry of Economic Development of the Russian Federation together with the Ministry of Finance of the Russian Federation, for example, tools such as the unified agricultural tax and bonus depreciation. Selection of tools for evaluating efficiency of tax incentives is determined by the goals and objectives of the government dictated by contemporary realities and aimed at the development of import substitution policies and modernization of the fixed assets. Despite the fact that this technique has not yet received a practical implementation, the authors analyze its efficiency in order to define its advantages and drawbacks. The authors conclude that this technique needs to be further improved. 

Keywords: efficiency technique, tools, efficiency evaluation, tax rebates, import substitution, efficiency monitoring, tax incentives, tax regulation, efficiency analysis, new technique

DOI: 10.7256/2454-065X.2015.8.66869

Abstract: The article is devoted to identifying problems that complicate the process of monitoring of the implementation of tax rebates and other tax incentives and tools to assess their efficiency. The questions about the impact of tax incentive tools are relevant throughout the entire period of the operation of tax system of the Russian Federation. These problems became especially acute during the period of transition of the country to innovative economy and were further developed under the conditions of sanctions being imposed on Russia which has caused economic volatility and created the need to develop incentive mechanisms to support domestic producers, representatives of small businesses and the poor. There is not such a great variety of tax incentive tools in the tax system of the Russian Federation today. The main tools being used include tax rebates which impact assessment is limited to the evaluation of budget losses.Methodology. The analysis of existing methodologies for evaluating the efficiency of tax incentives has allowed to reveal the specifics of their practical application in the Russian Federation constituents and municipal units. Conclusions. The authors conclude that the existing regional techniques lack the methods of objective evaluation of the efficiency of tax rebates. Thus, there is a need to improve existing methodologies and develop a unified method that would contain a single system of efficiency criteria and evaluate not only tax rebates but also tax incentives and other instruments; not only for the state but also for business. For this purpose, the authors test the method of evaluating the efficiency of tax incentives and preferences developed in 2014 by the Ministry of Economic Development of the Russian Federation together with the Ministry of Finance of the Russian Federation, for example, tools such as the unified agricultural tax and bonus depreciation. Selection of tools for evaluating efficiency of tax incentives is determined by the goals and objectives of the government dictated by contemporary realities and aimed at the development of import substitution policies and modernization of the fixed assets. Despite the fact that this technique has not yet received a practical implementation, the authors analyze its efficiency in order to define its advantages and drawbacks. The authors conclude that this technique needs to be further improved. 

Keywords: efficiency technique, tools, efficiency evaluation, tax rebates, import substitution, efficiency monitoring, tax incentives, tax regulation, efficiency analysis, new technique

DOI: 10.7256/2454-065X.2015.8.16136

Abstract: The object of the present research article is the taxation system of the Russian Federation. The subject of the research is the processes of income taxation of physical entities through the institution of tax agents. The researcher examines such aspects of the theme as the classification of the processes of personal income taxation of physical entities through the institution of tax agents depending on the type of a 'process owner' as well as describes the main directions for improving the processes of personal income taxation of physical entities such as the decomposition of the processes based on the given classification and improvement of descriptions of the processes of personal income taxation. The researcher offers his own classification of the processes of income taxation of physical entities through the institution of tax agents depending on various classification groupings. He also describes the processes and subprocesses that relate to personal income taxation. The main conclusion is that modeling of a company's activity should start with the preparation of a TOP-diagram and decomposition diagrams according to the international standard IDEFO or any other similar guidelines. Modeling of business processes of the lower level should be performed basedon the guidlines on the role modeling of activity of individual employees or a group of empoloyees. 

Keywords: classification, tax authority, tax administration, modeling, business processes, functions, tax agent, personal income tax, process owner, taxpayer

DOI: 10.7256/2454-065X.2015.8.66870

Abstract: The object of the present research article is the taxation system of the Russian Federation. The subject of the research is the processes of income taxation of physical entities through the institution of tax agents. The researcher examines such aspects of the theme as the classification of the processes of personal income taxation of physical entities through the institution of tax agents depending on the type of a 'process owner' as well as describes the main directions for improving the processes of personal income taxation of physical entities such as the decomposition of the processes based on the given classification and improvement of descriptions of the processes of personal income taxation. The researcher offers his own classification of the processes of income taxation of physical entities through the institution of tax agents depending on various classification groupings. He also describes the processes and subprocesses that relate to personal income taxation. The main conclusion is that modeling of a company's activity should start with the preparation of a TOP-diagram and decomposition diagrams according to the international standard IDEFO or any other similar guidelines. Modeling of business processes of the lower level should be performed basedon the guidlines on the role modeling of activity of individual employees or a group of empoloyees. 

Keywords: classification, tax authority, tax administration, modeling, business processes, functions, tax agent, personal income tax, process owner, taxpayer

DOI: 10.7256/2454-065X.2015.8.16005

Abstract: The subject of the research is the study of tax payments for the use of natural resources in the Russian Federation. Particular attention is given to defining the role of the tax on extraction of mineral resources, water tax, fees for the use of wildlife resources and the use of aquatic biological resources in the structure of revenues of the budget system of the Russian Federation. In the course of the analysis the authors have revealed the dynamic growth of revenues of these taxes and fees. The authors also prove that it is necessary to avoid the high dependence of taxes and fees for natural resources. When writing this article the authors have used the methods such as the research method, deductive and inductive methods, the methods of synthesis and analysis and the comparative method. The main conclusion of the research is that the federal tax on mining has been ranked among the direct taxes in terms of revenue. Furthermore, it is necessary to strengthen the role of water tax and charges for the use of wildlife resources and water resources. 

Keywords: gas, fees, water tax, tax on mineral extraction, oil, raw materials potential, water resources, minerals, natural resources, tax revenues

DOI: 10.7256/2454-065X.2015.8.66871

Abstract: The subject of the research is the study of tax payments for the use of natural resources in the Russian Federation. Particular attention is given to defining the role of the tax on extraction of mineral resources, water tax, fees for the use of wildlife resources and the use of aquatic biological resources in the structure of revenues of the budget system of the Russian Federation. In the course of the analysis the authors have revealed the dynamic growth of revenues of these taxes and fees. The authors also prove that it is necessary to avoid the high dependence of taxes and fees for natural resources. When writing this article the authors have used the methods such as the research method, deductive and inductive methods, the methods of synthesis and analysis and the comparative method. The main conclusion of the research is that the federal tax on mining has been ranked among the direct taxes in terms of revenue. Furthermore, it is necessary to strengthen the role of water tax and charges for the use of wildlife resources and water resources. 

Keywords: gas, fees, water tax, tax on mineral extraction, oil, raw materials potential, water resources, minerals, natural resources, tax revenues

DOI: 10.7256/2454-065X.2015.8.16161

Abstract: The subject of the research is the combination of methodological features of evaluating and recognition of net assets of autonomous nonprofit organizations based on the Russian and international approaches considering the specifics of the economic/legal status of the property of an autonomous nonprofit organization. In her article Legenkova touches upon the debating points of accounting at organizations of the government administrative sector based both on Russian standards and International Financial Reporting Standards for the public sector enterprises. The main target of the research is the analysis of the problems related to justification of the rules for keeping records of net assets of autonomous nonprofit organizations and evaluating their elements. The research methods used by the author include comparison, synthesis, analysis, logical approach, system approach and other research methods. The novelty and conclusions of the research involve the scientific research results provided in this article and summary of the features and problems of recognition of net assets of autonomous nonprofit organizations in compliance with the national standards, draft federal accounting standards developed for the government administrative sector and International Financial Reporting Standards as well as guidelines for alternative methods of evaluating a recognized property and assessing its value when calculating net assets of autonomous nonprofit organizations. 

Keywords: nonprofit organizations, net worth, net assets, obligations, most valuable assets, international standards, public sector, financial statement (financial report), national standard, autonomous organizations, accounting procedure

DOI: 10.7256/2454-065X.2015.8.66872

Abstract: The subject of the research is the combination of methodological features of evaluating and recognition of net assets of autonomous nonprofit organizations based on the Russian and international approaches considering the specifics of the economic/legal status of the property of an autonomous nonprofit organization. In her article Legenkova touches upon the debating points of accounting at organizations of the government administrative sector based both on Russian standards and International Financial Reporting Standards for the public sector enterprises. The main target of the research is the analysis of the problems related to justification of the rules for keeping records of net assets of autonomous nonprofit organizations and evaluating their elements. The research methods used by the author include comparison, synthesis, analysis, logical approach, system approach and other research methods. The novelty and conclusions of the research involve the scientific research results provided in this article and summary of the features and problems of recognition of net assets of autonomous nonprofit organizations in compliance with the national standards, draft federal accounting standards developed for the government administrative sector and International Financial Reporting Standards as well as guidelines for alternative methods of evaluating a recognized property and assessing its value when calculating net assets of autonomous nonprofit organizations. 

Keywords: nonprofit organizations, net worth, net assets, obligations, most valuable assets, international standards, public sector, financial statement (financial report), national standard, autonomous organizations, accounting procedure

DOI: 10.7256/2454-065X.2015.8.16131

Abstract: Subject, purpose. The article is devoted to the economic and functional content of fiscal federalism. The analysis of various approaches to the study of fiscal federalism is provided. The researcher proposed and substantiated the role of tax federalism and descibed the purpose, objectives and principles of fiscal federalism. Method or methodology of work. The research is based on the system approach as well as comparative analysis which has allowed to analyze various aspects of economic and functional content of fiscal federalism.The results of the research. As a result of the research, the author has identified the relationship and the distinctive characteristics of the concept of "fiscal federalism" and associated concepts such as "fiscal federalism", "budget control" and "intergovernmental relations". The researcher provides a reasoned conclusion about the feasibility of using an integrated approach and studying economic, legal, institutional, reproductive and institutional aspects of fiscal federalism.The scope of the results. The results of the research can be applied by federal and regional authorities as a theoretical and methodological basis for the development of proposals on the development of tax federalism in Russia.Conclusions. Fiscal federalism is a complex concept describing various aspects of public life. To disclose its contents it is necessary to apply the system approach. The novelty of the research is caused by the fact that the reseacher offers and substantiates the functions of fiscal fedealism and describes the purpose, objectives and principles of fiscal federalism. 

Keywords: fiscal approach, methods of distribution of taxes, budget control, intergovernmental relations, principles, functions, fiscal federalism, redistributive approach, governing approach, reproductive function

DOI: 10.7256/2454-065X.2015.8.66873

Abstract: Subject, purpose. The article is devoted to the economic and functional content of fiscal federalism. The analysis of various approaches to the study of fiscal federalism is provided. The researcher proposed and substantiated the role of tax federalism and descibed the purpose, objectives and principles of fiscal federalism. Method or methodology of work. The research is based on the system approach as well as comparative analysis which has allowed to analyze various aspects of economic and functional content of fiscal federalism.The results of the research. As a result of the research, the author has identified the relationship and the distinctive characteristics of the concept of "fiscal federalism" and associated concepts such as "fiscal federalism", "budget control" and "intergovernmental relations". The researcher provides a reasoned conclusion about the feasibility of using an integrated approach and studying economic, legal, institutional, reproductive and institutional aspects of fiscal federalism.The scope of the results. The results of the research can be applied by federal and regional authorities as a theoretical and methodological basis for the development of proposals on the development of tax federalism in Russia.Conclusions. Fiscal federalism is a complex concept describing various aspects of public life. To disclose its contents it is necessary to apply the system approach. The novelty of the research is caused by the fact that the reseacher offers and substantiates the functions of fiscal fedealism and describes the purpose, objectives and principles of fiscal federalism. 

Keywords: fiscal approach, methods of distribution of taxes, budget control, intergovernmental relations, principles, functions, fiscal federalism, redistributive approach, governing approach, reproductive function

DOI: 10.7256/2454-065X.2015.8.16080

Abstract: The author of the article analyzes the role of tax planning plays in the budgetary process of the countries which budget control acts influence the national taxation system in this way or another. Analysis of the mutual dependence of the tax law and the budget law in the countries of Anglo-Saxon legal system allows to understand better how the lawmaker may take into consideration the financial and economic situation in the country and introduce respective measures into the taxation and budget control acts while taxpayers may take into account the scheduled changes in the tax legislation. The methodological basis of the research involves general and specific scientific research methods (the method of comparative law and analytical, dialectic and other methods). In her article Aydaeva describes sources of the foreign tax law and studies the mechanisms of tax regulation at the macro level in the common law states. The importance of the present research is caused by the fact that the researcher studies the disclosure of financial information that can be used during budget preparation as well as how a taxpayer may use this information. The researcher also analyzes the principles of the fiscal policy in the common law states. 

Keywords: taxation, functions of taxes, sources of law, budget, taxes, common law states, budget law, comparative law, tax law, principles of law

DOI: 10.7256/2454-065X.2015.8.66874

Abstract: The author of the article analyzes the role of tax planning plays in the budgetary process of the countries which budget control acts influence the national taxation system in this way or another. Analysis of the mutual dependence of the tax law and the budget law in the countries of Anglo-Saxon legal system allows to understand better how the lawmaker may take into consideration the financial and economic situation in the country and introduce respective measures into the taxation and budget control acts while taxpayers may take into account the scheduled changes in the tax legislation. The methodological basis of the research involves general and specific scientific research methods (the method of comparative law and analytical, dialectic and other methods). In her article Aydaeva describes sources of the foreign tax law and studies the mechanisms of tax regulation at the macro level in the common law states. The importance of the present research is caused by the fact that the researcher studies the disclosure of financial information that can be used during budget preparation as well as how a taxpayer may use this information. The researcher also analyzes the principles of the fiscal policy in the common law states. 

Keywords: taxation, functions of taxes, sources of law, budget, taxes, common law states, budget law, comparative law, tax law, principles of law