DOI: 10.7256/2454-065X.2016.10.18763

Abstract: The article is devoted to the actual issues of improving tax literacy and the role of educational institutions in distributing tax knowledge. Tax literacy today is relevant not only for large companies or individual entrepreneurs but also for all the citizens of the country. It grows especially important under the conditions of the economic crisis when acute issues of full and timely provision of expenditure commitments by the State through tax revenues into the country's budget system come to the fore. Considering the current economic conditions the government is limited in tools that build up tax revenues and this is what creates the basis for the development of another segment tax affair, the search for reserves to increase revenue collection through teaching fiscal discipline and tax literacy to participants of tax relatins including population. Meanwhile, physical entities are the most unmanageable group of taxpayers both in Russia and throughout the world. In this regard, tightening administrative and fiscal responsibility for non-compliance with the legislation on taxes and fees alone is not be the only solution to this problem because one of the most disputed issues related to the tax process is keeping the balance of interests of the state and taxpayers and ensuring social justice for the whole taxation system. The need to improve fiscal literacy must come not only from the state but from taxpayers themselves. Withuot increasing tax literacy it is difficult to overcome negative attitude towards taxes and mistrust towards the government which, unfortunately, is rooted in the mentality of Russian citizens. In modern terms, as never before it is important to be legally educated, to know the basic provisions of the tax legislation in order to adjust the implementation of strategic plans, optimize the resulting tax burden, and simply not to be deceived. In terms of today's world economic and political instability patriotic education of the younger generation and population in general is very important to make them aware of what and whom taxes and fees are for. As practice shows, there is still a large proportion of the population who do not have computer literacy skills or Internet access while the modern system of public service delivery is performed mostly online. Many citizens do not know where to get reliable information regarding the order of calculation of taxes and fees, timing of the introduction of new rules of legislative and normative legal acts regulating tax relations, or their rights and responsibilities. A significant number of them follow their established habits and advice of their friends and acquaintances which results in the decrease of their responsiblity for decisions made. A large role in this situation is given to educational institutions. In her article Savina proposes actions to improve tax awareness that will contribute to the development of partnerships between the state and taxpayers as well as optimization of tax administration.

Keywords: paying taxes, population, knowledge, lessons learned, educational institutions, tax, taxe literacy, tax culture, taxpayers, tax burden

DOI: 10.7256/2454-065X.2016.10.68273

Abstract: The article is devoted to the actual issues of improving tax literacy and the role of educational institutions in distributing tax knowledge. Tax literacy today is relevant not only for large companies or individual entrepreneurs but also for all the citizens of the country. It grows especially important under the conditions of the economic crisis when acute issues of full and timely provision of expenditure commitments by the State through tax revenues into the country's budget system come to the fore. Considering the current economic conditions the government is limited in tools that build up tax revenues and this is what creates the basis for the development of another segment tax affair, the search for reserves to increase revenue collection through teaching fiscal discipline and tax literacy to participants of tax relatins including population. Meanwhile, physical entities are the most unmanageable group of taxpayers both in Russia and throughout the world. In this regard, tightening administrative and fiscal responsibility for non-compliance with the legislation on taxes and fees alone is not be the only solution to this problem because one of the most disputed issues related to the tax process is keeping the balance of interests of the state and taxpayers and ensuring social justice for the whole taxation system. The need to improve fiscal literacy must come not only from the state but from taxpayers themselves. Withuot increasing tax literacy it is difficult to overcome negative attitude towards taxes and mistrust towards the government which, unfortunately, is rooted in the mentality of Russian citizens. In modern terms, as never before it is important to be legally educated, to know the basic provisions of the tax legislation in order to adjust the implementation of strategic plans, optimize the resulting tax burden, and simply not to be deceived. In terms of today's world economic and political instability patriotic education of the younger generation and population in general is very important to make them aware of what and whom taxes and fees are for. As practice shows, there is still a large proportion of the population who do not have computer literacy skills or Internet access while the modern system of public service delivery is performed mostly online. Many citizens do not know where to get reliable information regarding the order of calculation of taxes and fees, timing of the introduction of new rules of legislative and normative legal acts regulating tax relations, or their rights and responsibilities. A significant number of them follow their established habits and advice of their friends and acquaintances which results in the decrease of their responsiblity for decisions made. A large role in this situation is given to educational institutions. In her article Savina proposes actions to improve tax awareness that will contribute to the development of partnerships between the state and taxpayers as well as optimization of tax administration.

Keywords: paying taxes, population, knowledge, lessons learned, educational institutions, tax, taxe literacy, tax culture, taxpayers, tax burden

DOI: 10.7256/2454-065X.2016.10.19607

Abstract: The subject of the research is the problems arising in the process of encouraging investments into education and health care as priorities of human capital development in today's Russia. The fact that investments into human capital development have been shrunk proves the need to implement instruments of indirect support. The authors of the article analyze the efficient tax legislation in order to structure and evaluate a wide range of privileges aimed at developing human capital. Special attention is paid to international ratings of Russia that prove a low efficiency of tax encouragement instruments used by the country. In order to analyze the structure of tax privileges offered by the Russian government, the authors have used the methods of comparison, analysis of statistical data, description and generalization. Using the method of the graphic presentation of information, analysis and synthesis the authors have described the modern status of Russia in global rating systems; and dynamics and volumes of investments into the human capital development. The main conclusions of the research are the following: 1. Russia is considerably behind the world leaders in international rating systems describing investments into education and public health care. 2. Taking into account the instability of the budget, it is impossible to increase the amount of state investments, thus it is necessary to consider indirect instruments that may encourage the development of human capital. 3. Tax instruments are structured by the authors depending on sources of investments (for legal entities or physical entities) as well as purposes of investments (for education or health care). 4. The volume of tax preferences cannot be considered to be an indicator of efficient development of human capital in Russia. 

Keywords: assessment of tax privilege efficiency, efficiency of tax privileges, tax preferences, health care, education, sources of investment, tax privileges, tax incentives, development of human capital, human capital

DOI: 10.7256/2454-065X.2016.10.68274

Abstract: The subject of the research is the problems arising in the process of encouraging investments into education and health care as priorities of human capital development in today's Russia. The fact that investments into human capital development have been shrunk proves the need to implement instruments of indirect support. The authors of the article analyze the efficient tax legislation in order to structure and evaluate a wide range of privileges aimed at developing human capital. Special attention is paid to international ratings of Russia that prove a low efficiency of tax encouragement instruments used by the country. In order to analyze the structure of tax privileges offered by the Russian government, the authors have used the methods of comparison, analysis of statistical data, description and generalization. Using the method of the graphic presentation of information, analysis and synthesis the authors have described the modern status of Russia in global rating systems; and dynamics and volumes of investments into the human capital development. The main conclusions of the research are the following: 1. Russia is considerably behind the world leaders in international rating systems describing investments into education and public health care. 2. Taking into account the instability of the budget, it is impossible to increase the amount of state investments, thus it is necessary to consider indirect instruments that may encourage the development of human capital. 3. Tax instruments are structured by the authors depending on sources of investments (for legal entities or physical entities) as well as purposes of investments (for education or health care). 4. The volume of tax preferences cannot be considered to be an indicator of efficient development of human capital in Russia. 

Keywords: assessment of tax privilege efficiency, efficiency of tax privileges, tax preferences, health care, education, sources of investment, tax privileges, tax incentives, development of human capital, human capital

DOI: 10.7256/2454-065X.2016.10.19675

Abstract: According to the author of the article, the concept of 'obligatory payment' set forth by Article 2 of the Bankruptcy Law cannot be considered as complete and covering all kinds of public claims that may arise in the process of bankruptcy proceedings. In theory and practice the term is widely interpreted as other obligatory payments such as execution fee, pollution fee and customs duty. However, it is impossible to fully study the category of obligatory payment without considering an authorized authority having exclusive competence to impose obligatory payment requests in bankruptcy proceedings. Yet, such authorized authority usually imposes not only obligatory payments but also other public claims (for example, debt recovery under the government contract). For this reason, it is necessary to define borders between obligatory payments and other public claims. The research is based on the methods of induction, deduction as well as methods of historical and comparative (including international) law. In his research Izvekov describes contradictions in legal and judicial practice of interpretation the term 'obligatory payment' and competences of an authorized authority in bankruptcy proceedings. Special attention is paid to improving the mechanism of collecting debts under public claims in bankruptcy proceedings. The author also analyzes foreign publications and articles on the matter and makes his own suggestions on how to develop the institution of tax lien in order to ensure the compliance with the requirements imposed by such an authorized authority in the Russian Federation. The author of the article also provides theoretical and practical recommendations on how to solve relevant issues in the spheres of tax legislation and bankruptcy legislation. 

Keywords: lien, performing collection, public requirements, priority of claims, obligatory payment, bankruptcy, insolvency, authorized authority, tax issues, tax authority

DOI: 10.7256/2454-065X.2016.10.68275

Abstract: According to the author of the article, the concept of 'obligatory payment' set forth by Article 2 of the Bankruptcy Law cannot be considered as complete and covering all kinds of public claims that may arise in the process of bankruptcy proceedings. In theory and practice the term is widely interpreted as other obligatory payments such as execution fee, pollution fee and customs duty. However, it is impossible to fully study the category of obligatory payment without considering an authorized authority having exclusive competence to impose obligatory payment requests in bankruptcy proceedings. Yet, such authorized authority usually imposes not only obligatory payments but also other public claims (for example, debt recovery under the government contract). For this reason, it is necessary to define borders between obligatory payments and other public claims. The research is based on the methods of induction, deduction as well as methods of historical and comparative (including international) law. In his research Izvekov describes contradictions in legal and judicial practice of interpretation the term 'obligatory payment' and competences of an authorized authority in bankruptcy proceedings. Special attention is paid to improving the mechanism of collecting debts under public claims in bankruptcy proceedings. The author also analyzes foreign publications and articles on the matter and makes his own suggestions on how to develop the institution of tax lien in order to ensure the compliance with the requirements imposed by such an authorized authority in the Russian Federation. The author of the article also provides theoretical and practical recommendations on how to solve relevant issues in the spheres of tax legislation and bankruptcy legislation. 

Keywords: lien, performing collection, public requirements, priority of claims, obligatory payment, bankruptcy, insolvency, authorized authority, tax issues, tax authority

DOI: 10.7256/2454-065X.2016.10.20552

Abstract: The article is devoted to actual practices and issues of social and property tax deductions on personal income tax in the Russian Federation. During difficult economic conditions the system of tax deductions for individuals is a powerful stimulus and become a strong support from the state to socially vulnerable segments of the population. The analysis of current practice shows that the system of tax deductions for personal income tax needs to be developed. It is obvious that the establishment of socially oriented tax deduction for the tax on personal income leads to budget losses while such actions may be considered as budget expenditure on social policy. The author analyzes the existing tax deductions both in the Russian practice of personal income tax and abroad. This enabled to identify trends and patterns of granting tax deductions. In his article Pavlov assesses the current tax deductions system in Russia and makes proposals to improve the mechanism and procedure of their provision. To overcome the problems in the difficult economic and political situation it is necessary to strengthen the social orientation of tax deductions and to increase the revenue part of the budget at the same time. 

Keywords: social policy, development prospects, issues, foreign practice, property tax deduction, social tax deduction, personal income tax, tax deduction, incomes, indexing

DOI: 10.7256/2454-065X.2016.10.68276

Abstract: The article is devoted to actual practices and issues of social and property tax deductions on personal income tax in the Russian Federation. During difficult economic conditions the system of tax deductions for individuals is a powerful stimulus and become a strong support from the state to socially vulnerable segments of the population. The analysis of current practice shows that the system of tax deductions for personal income tax needs to be developed. It is obvious that the establishment of socially oriented tax deduction for the tax on personal income leads to budget losses while such actions may be considered as budget expenditure on social policy. The author analyzes the existing tax deductions both in the Russian practice of personal income tax and abroad. This enabled to identify trends and patterns of granting tax deductions. In his article Pavlov assesses the current tax deductions system in Russia and makes proposals to improve the mechanism and procedure of their provision. To overcome the problems in the difficult economic and political situation it is necessary to strengthen the social orientation of tax deductions and to increase the revenue part of the budget at the same time. 

Keywords: social policy, development prospects, issues, foreign practice, property tax deduction, social tax deduction, personal income tax, tax deduction, incomes, indexing

DOI: 10.7256/2454-065X.2016.10.20042

Abstract: The purpose of the present research is to define established tendencies (including illegal ones) in the process of taxation of corporate profits in the Russian Federation and to develop new methods of fiscalization of the latter. Tax revenues are the basis for establishing the revenue part of the budget. This creates special interest towards questions related to evaluation of these revenues, their limits and expansibility. In her research Roschupkina pays special attention to the means of the administration of profits tax by regional tax authorities. Today's economic situation demands regional authorities to activate effective and search for additional sources of budget revenues in relation to the implementation of tax policies. In this article the author has carried out analysis of the methodological instruments of profits administration. Roschupkina has applied the statistical research method to study dynamics of revenues coming into the budget system, amounts of arrears and debts. The author also develops the conceptual framework for improving the profits taxation as an element of administration methodology. The process of establishing tax legislation provisions has defined the significance of the problem of defining profits tax and mechanism of collecting it. It is quite obvious that there is a direct dependence of the state budget on tax revenues in general and profits tax in particular considering the conditions of the development of market relations in Russia. Meanwhile, there is a number of problems in the administration of the aforesaid tax. Thus, questions related to establishing preferences at the level of the Russian Federation constituent in order to increase the region's investment prospects come to the fore. 

Keywords: tax holidays, tax period, tax benefit, tax base, tax rate, profit, budget, tax policy, tax system, payment

DOI: 10.7256/2454-065X.2016.10.68277

Abstract: The purpose of the present research is to define established tendencies (including illegal ones) in the process of taxation of corporate profits in the Russian Federation and to develop new methods of fiscalization of the latter. Tax revenues are the basis for establishing the revenue part of the budget. This creates special interest towards questions related to evaluation of these revenues, their limits and expansibility. In her research Roschupkina pays special attention to the means of the administration of profits tax by regional tax authorities. Today's economic situation demands regional authorities to activate effective and search for additional sources of budget revenues in relation to the implementation of tax policies. In this article the author has carried out analysis of the methodological instruments of profits administration. Roschupkina has applied the statistical research method to study dynamics of revenues coming into the budget system, amounts of arrears and debts. The author also develops the conceptual framework for improving the profits taxation as an element of administration methodology. The process of establishing tax legislation provisions has defined the significance of the problem of defining profits tax and mechanism of collecting it. It is quite obvious that there is a direct dependence of the state budget on tax revenues in general and profits tax in particular considering the conditions of the development of market relations in Russia. Meanwhile, there is a number of problems in the administration of the aforesaid tax. Thus, questions related to establishing preferences at the level of the Russian Federation constituent in order to increase the region's investment prospects come to the fore. 

Keywords: tax holidays, tax period, tax benefit, tax base, tax rate, profit, budget, tax policy, tax system, payment

DOI: 10.7256/2454-065X.2016.10.20652

Abstract: The subject of this research is a set of theoretical, methodological and practical issues aimed at identifying ways to reduce the scale of the shadow economy as an important resource tax budget revenue growth and security of the Russian Federation at the present stage. The object of study is the shadow economic activity and the mechanism of its influence on the tax component of the budget system. The main objective of the study is to analyze the extent of the negative impact of shadow activity on the development of the economy and the tax component of the budget and to evaluate possible ways to reduce the size of the shadow ecnomy in the Russian Federation. In the process of research and analysis of information and statistical data the author has used economic statistical methods (generalization, grouping, comparison, factor analysis, etc..), methods and principles of systems and integrated approaches. The scientific novelty of the research is caused by the fact that the author provides a substantiation of a set of theoretical and practical recommendations aimed at creating institutional conditions for the development of personal interests of economic entities within the framework of legal activities reducing the extent of the destructive effect of the shadow economy on tax security countering tax violations as an important budgetary resources of the Russian Federation. As a result of research the author has assessed the destructive effect of the shadow economic activity on the tax revenue component of the budget system. It is shown that the basis of the objectively existing causes of the shadow economy is a violation of personal economic interests of businesses. It is also reasoned that an important role in reducing the size of the shadow economy is played not only by actions of law enforcement and tax authoritie but also self-education and creatino of informal institutions that deny the shadow economy. The author suggests that we should evaluate the effectiveness of tax policy based on the security tax ratio. The author also outlines ways to improve methods of interaction between law enforcement/tax authorities and other executive bodies in order to control the movement of property and income. The author also describes ways to create the system of state support for investment in legal economy as a factor of "whitewashing" the informal economy.

Keywords: tax component, ways to reduce, tax administration, tax loss, evaluation methods, factors, consequences, scale, destructive effect, business entities

DOI: 10.7256/2454-065X.2016.10.68278

Abstract: The subject of this research is a set of theoretical, methodological and practical issues aimed at identifying ways to reduce the scale of the shadow economy as an important resource tax budget revenue growth and security of the Russian Federation at the present stage. The object of study is the shadow economic activity and the mechanism of its influence on the tax component of the budget system. The main objective of the study is to analyze the extent of the negative impact of shadow activity on the development of the economy and the tax component of the budget and to evaluate possible ways to reduce the size of the shadow ecnomy in the Russian Federation. In the process of research and analysis of information and statistical data the author has used economic statistical methods (generalization, grouping, comparison, factor analysis, etc..), methods and principles of systems and integrated approaches. The scientific novelty of the research is caused by the fact that the author provides a substantiation of a set of theoretical and practical recommendations aimed at creating institutional conditions for the development of personal interests of economic entities within the framework of legal activities reducing the extent of the destructive effect of the shadow economy on tax security countering tax violations as an important budgetary resources of the Russian Federation. As a result of research the author has assessed the destructive effect of the shadow economic activity on the tax revenue component of the budget system. It is shown that the basis of the objectively existing causes of the shadow economy is a violation of personal economic interests of businesses. It is also reasoned that an important role in reducing the size of the shadow economy is played not only by actions of law enforcement and tax authoritie but also self-education and creatino of informal institutions that deny the shadow economy. The author suggests that we should evaluate the effectiveness of tax policy based on the security tax ratio. The author also outlines ways to improve methods of interaction between law enforcement/tax authorities and other executive bodies in order to control the movement of property and income. The author also describes ways to create the system of state support for investment in legal economy as a factor of "whitewashing" the informal economy.

Keywords: tax component, ways to reduce, tax administration, tax loss, evaluation methods, factors, consequences, scale, destructive effect, business entities

DOI: 10.7256/2454-065X.2016.10.19192

Abstract: In her article Ponomareva analyzes prohibition of discrimination as one of the most important principles in tax law for intergration associations based on the example of the European Union. The author offers her own scheme for anaylzing tax proceedings with respect to discrimination. Ponomareva notes that evaluation of comparability is one of the main issues in the process of legal proceedings on direct taxation. The author shows an important role of the European Court of Justice in tax hearings with respect to discrimination. Most of the Court's decisions regarding compatibility of national tax rules to the basic freedoms are based on the discrimination analysis. The methodological basis of the research consists of both general research methods (dialectical-materialistic method, systems approach, induction, deduction, analysis and synthesis) and specific legal methods. The research is based on the research method of comparative law. The scientific novelty of the research is caused by the fact that based on the most recent legislation and judicial practice of the European Union the author carried out a complex comparative legal research of the financial legal regime in direct taxation. As a result of the research, the author makes conclusions regarding analysis of tax proceedings for discrimination. The fact of discrimination is checked by the court according to the following three stages: whether discrimination or limitation of rights of a member state violates at least one basic freedom; whether a member state can prove acceptable excuses, for example, it is allowed for a member state to limit rights of taxpayers under the founders agreement only if there is a certain legal purpose for that and this purpose complies with the legal provisions and international treaties and followed for reasonable grounds and public interests; whether the principle of proportionality is observed, i.e. measures undertaken at the national level should not be more than it is necessary for law and order maintenance. 

Keywords: fundamental freedoms, European Court of Justice, integration, discrimination, direct taxes, OECD, European Union, resident, nonresident, taxation

DOI: 10.7256/2454-065X.2016.10.68279

Abstract: In her article Ponomareva analyzes prohibition of discrimination as one of the most important principles in tax law for intergration associations based on the example of the European Union. The author offers her own scheme for anaylzing tax proceedings with respect to discrimination. Ponomareva notes that evaluation of comparability is one of the main issues in the process of legal proceedings on direct taxation. The author shows an important role of the European Court of Justice in tax hearings with respect to discrimination. Most of the Court's decisions regarding compatibility of national tax rules to the basic freedoms are based on the discrimination analysis. The methodological basis of the research consists of both general research methods (dialectical-materialistic method, systems approach, induction, deduction, analysis and synthesis) and specific legal methods. The research is based on the research method of comparative law. The scientific novelty of the research is caused by the fact that based on the most recent legislation and judicial practice of the European Union the author carried out a complex comparative legal research of the financial legal regime in direct taxation. As a result of the research, the author makes conclusions regarding analysis of tax proceedings for discrimination. The fact of discrimination is checked by the court according to the following three stages: whether discrimination or limitation of rights of a member state violates at least one basic freedom; whether a member state can prove acceptable excuses, for example, it is allowed for a member state to limit rights of taxpayers under the founders agreement only if there is a certain legal purpose for that and this purpose complies with the legal provisions and international treaties and followed for reasonable grounds and public interests; whether the principle of proportionality is observed, i.e. measures undertaken at the national level should not be more than it is necessary for law and order maintenance. 

Keywords: fundamental freedoms, European Court of Justice, integration, discrimination, direct taxes, OECD, European Union, resident, nonresident, taxation