DOI: 10.7256/2454-065X.2016.3.16882

Abstract: The author explores one of the causes of tax evasion which can threaten the economic security of Russia. The subject of the research is the terminology required for identification of schemes of evasion from payment of taxes and allocation of such schemes among the legitimate ways to minimize tax liabilities. The aim of the research is to justify and formulate the key terms and concepts associated with the identification of tax evasion schemes in judicial practice. When writing the article the author has used the following methods: research method, logical method, inductive and deductive methods, methods of synthesis and analysis as well as the comparative method and other scientific methods. The novelty of research is caused by the fact that the author has revealed one of the key reasons for low efficiency of tax control and justified the need for the wording in the tax legislation of three key terms used in the identification of tax evasion: "unjustified tax benefit", "fake division of business" and 'fly-by-night company'. The article presents analysis of judicial practice of application of these concepts. The author has studied their basic features and offered definitions of these concepts for the purpose of including them in the Tax Code of the Russian Federation.

Keywords: taxation, shadow economy, tax evasion, terms and concepts, tax benefit, unjustified tax benefit, fly-by-night company, fake division of business, efficiency of tax control, shadow structure

DOI: 10.7256/2454-065X.2016.3.67623

Abstract: The author explores one of the causes of tax evasion which can threaten the economic security of Russia. The subject of the research is the terminology required for identification of schemes of evasion from payment of taxes and allocation of such schemes among the legitimate ways to minimize tax liabilities. The aim of the research is to justify and formulate the key terms and concepts associated with the identification of tax evasion schemes in judicial practice. When writing the article the author has used the following methods: research method, logical method, inductive and deductive methods, methods of synthesis and analysis as well as the comparative method and other scientific methods. The novelty of research is caused by the fact that the author has revealed one of the key reasons for low efficiency of tax control and justified the need for the wording in the tax legislation of three key terms used in the identification of tax evasion: "unjustified tax benefit", "fake division of business" and 'fly-by-night company'. The article presents analysis of judicial practice of application of these concepts. The author has studied their basic features and offered definitions of these concepts for the purpose of including them in the Tax Code of the Russian Federation.

Keywords: taxation, shadow economy, tax evasion, terms and concepts, tax benefit, unjustified tax benefit, fly-by-night company, fake division of business, efficiency of tax control, shadow structure

DOI: 10.7256/2454-065X.2016.3.16492

Abstract: This article is focused on the development of tax management at the micro level. The transition to the knowledge-based economy makes top managers to develop and implement the recent informative instruments of tax management such as matrices. These instruments help to improve the efficiency, stimulate the development and boost the competitiveness at macro-, meso- and micro levels. The article sets out an analysis of prerequisites of the matrix models implementation. Matrix modeling is an element of strategic planning therefore tax is considered to be a functional system which is dependent on immanent and transcendent factors. The authors have suggested two matrices with different functions: tax risks assessment matrix and decision making matrix. As a result of building these models another informative instrument was identified that is the tax controlling; its goal, instruments and economic effect were defined. The authors made a conclusion that the system of tax management depends on a number of factors which influence should be considered when building the model. When building the qualitative model of tax management, it is necessary to build the mechanism of functioning and decision making process as well as to define actors at each stage. Russia's accession to the World Trade Organization makes it even more important and necessary to implement tax controlling allowing to increase efficiency of the entire financial controlling and accounting functioning as well as to reduce tax costs and shorten the term for executive decision making process. 

Keywords: information market, tax risks, tax controlling, matrix, informative instruments, tax management, economic systems, model, tax planning, tax burden

DOI: 10.7256/2454-065X.2016.3.67616

Abstract: This article is focused on the development of tax management at the micro level. The transition to the knowledge-based economy makes top managers to develop and implement the recent informative instruments of tax management such as matrices. These instruments help to improve the efficiency, stimulate the development and boost the competitiveness at macro-, meso- and micro levels. The article sets out an analysis of prerequisites of the matrix models implementation. Matrix modeling is an element of strategic planning therefore tax is considered to be a functional system which is dependent on immanent and transcendent factors. The authors have suggested two matrices with different functions: tax risks assessment matrix and decision making matrix. As a result of building these models another informative instrument was identified that is the tax controlling; its goal, instruments and economic effect were defined. The authors made a conclusion that the system of tax management depends on a number of factors which influence should be considered when building the model. When building the qualitative model of tax management, it is necessary to build the mechanism of functioning and decision making process as well as to define actors at each stage. Russia's accession to the World Trade Organization makes it even more important and necessary to implement tax controlling allowing to increase efficiency of the entire financial controlling and accounting functioning as well as to reduce tax costs and shorten the term for executive decision making process. 

Keywords: information market, tax risks, tax controlling, matrix, informative instruments, tax management, economic systems, model, tax planning, tax burden

DOI: 10.7256/2454-065X.2016.3.16514

Abstract: The subject of the research is the definition of 'excess pforits'. Special attention is paid to the need to impose additional tax burden on the well-to-do class. The author thoroughly analyzes the concept of 'solidarity tax' as an instrument of excess profits taxation. She also examines parameters of solidarity tax and defines general and specific features of solidarity tax as part of the overall taxation system. Nikolaeva also provides the comparative analysis of the experience of implementing solidarity tax in foreign countries such as France, Italy, Czech Republic and Germany. The methodological basis of the present article is the scientific researches made in the sphere of taxation. The author of the article has used general research methods such as scientific analysis, synthesis, abstraction, comparison, etc. The author studies the positive and negative aspects of using solidarity tax from the point of view of excess profits taxation. The focus is made on the efficiency of solidarity tax as part of the governmental performance of social and economic functions. The author of the article also describes the main prerequisites for implementing solidarity tax in the Russian Federation and concludes that certain difficulties may arise in the process of imposing the aforesaid tax. Based on the analysis of the foreign experience in the implementation of solidarity tax, the author makes recommendations on how to improve the system of excess profits taxation in Russia. The material presented can open up new prospects for further research. 

Keywords: excess profits, solidarity tax, tax burden, taxation of excess profits, taxation, social justice, tax reform, tax mitigation, tax law, tax on the rich

DOI: 10.7256/2454-065X.2016.3.67617

Abstract: The subject of the research is the definition of 'excess pforits'. Special attention is paid to the need to impose additional tax burden on the well-to-do class. The author thoroughly analyzes the concept of 'solidarity tax' as an instrument of excess profits taxation. She also examines parameters of solidarity tax and defines general and specific features of solidarity tax as part of the overall taxation system. Nikolaeva also provides the comparative analysis of the experience of implementing solidarity tax in foreign countries such as France, Italy, Czech Republic and Germany. The methodological basis of the present article is the scientific researches made in the sphere of taxation. The author of the article has used general research methods such as scientific analysis, synthesis, abstraction, comparison, etc. The author studies the positive and negative aspects of using solidarity tax from the point of view of excess profits taxation. The focus is made on the efficiency of solidarity tax as part of the governmental performance of social and economic functions. The author of the article also describes the main prerequisites for implementing solidarity tax in the Russian Federation and concludes that certain difficulties may arise in the process of imposing the aforesaid tax. Based on the analysis of the foreign experience in the implementation of solidarity tax, the author makes recommendations on how to improve the system of excess profits taxation in Russia. The material presented can open up new prospects for further research. 

Keywords: excess profits, solidarity tax, tax burden, taxation of excess profits, taxation, social justice, tax reform, tax mitigation, tax law, tax on the rich

DOI: 10.7256/2454-065X.2016.3.17772

Abstract: The subject of the research is the personal income tax as one of the budget revenue generating sources of consolidated budgets in Central Federal District's constituents. The author compares this source of regional budget revenues to other sources. Zhuravleva underlines that personal income tax is the main source of the regional budget revenues. As a consequence, the resaercher focuses on the factors that have a positive influence on the payment of personal income tax in the Central Federal District. The research methodology includes comparative analysis and logical interpretation of the results in the form of generalizations. The basic provisions regarding the results of the analysis carried out are the following: the author of the article has described the main peculiarities of personal income tax as the source of the regional budget revenues in the Central Federal District; made a conclusion about reduction of these revenues for the majority of the Central Federal District's constituents which lowers the volume of regional budget revenues in general; noted the correlation between the sums of personal income tax in the Russian Federation constituent's budget and the wage levels in regions; defined differences in the level of personal income tax revenues per capita in the Central Federal District's constituents.   

Keywords: personal income tax, regional budget system, consolidated budget of a constituent, income level, nominal (gross) wage, population, economically active population, variation in income, labor migration, regional economy

DOI: 10.7256/2454-065X.2016.3.67618

Abstract: The subject of the research is the personal income tax as one of the budget revenue generating sources of consolidated budgets in Central Federal District's constituents. The author compares this source of regional budget revenues to other sources. Zhuravleva underlines that personal income tax is the main source of the regional budget revenues. As a consequence, the resaercher focuses on the factors that have a positive influence on the payment of personal income tax in the Central Federal District. The research methodology includes comparative analysis and logical interpretation of the results in the form of generalizations. The basic provisions regarding the results of the analysis carried out are the following: the author of the article has described the main peculiarities of personal income tax as the source of the regional budget revenues in the Central Federal District; made a conclusion about reduction of these revenues for the majority of the Central Federal District's constituents which lowers the volume of regional budget revenues in general; noted the correlation between the sums of personal income tax in the Russian Federation constituent's budget and the wage levels in regions; defined differences in the level of personal income tax revenues per capita in the Central Federal District's constituents.   

Keywords: personal income tax, regional budget system, consolidated budget of a constituent, income level, nominal (gross) wage, population, economically active population, variation in income, labor migration, regional economy

DOI: 10.7256/2454-065X.2016.3.18388

Abstract: The subject of the research is some features of taxation of oil industry. The authors also prove the need for imposing tax on financial result for taxpayers and state budget in general. In recent years there have been many debates on oil industry taxes because these are the revenues that fall under income producing revenues. There are constant attempts to reform the process of taxation in the oild sector. In this regard, the authors suggest to introduce a draft law about imposing tax on financial result. The authors prove that this tax will allow to replenish the state budget by imposing tax on excess profits from extracting highly profitable oil resources and to guarantee profitability of extracting from the fields that are at the late stages of their development as well as of extracting resources difficult to recover and resources from the fields without infrastructure facilities. Through scientific, inductive, deductive and analytical methods of research the authors have investigated the role and place of the influence of tax on financial performance of oil companies in particular and the economic system of the Russian Federation in general. The authors consider the impact of the aforesaid tax on the profitability of investment projects, oil input and level of tax burden on oil companies. The question whether it will be useful to include the corporate profits tax into the structure of tax on financial result is of particular scientific interest. According to the authors, their recommendations to transform excess profits tax into tax on financial result, to include corporate profits tax into the structure of tax on financial result and to provide a free choice of the tax system will guarantee the economic stability of the country in the sphere of taxation of natural resources and allow to overcome the growing difficulties of tax legislation. These questions become especially important under the conditions of our country's economy being dependent on raw materials and stiff balance of the oil market.  

Keywords: revenues, tax burden, tax regulation, tax capacity, mineral extraction tax, tax on financial result, mining, excess profits tax, tax breaks, investment projects

DOI: 10.7256/2454-065X.2016.3.67619

Abstract: The subject of the research is some features of taxation of oil industry. The authors also prove the need for imposing tax on financial result for taxpayers and state budget in general. In recent years there have been many debates on oil industry taxes because these are the revenues that fall under income producing revenues. There are constant attempts to reform the process of taxation in the oild sector. In this regard, the authors suggest to introduce a draft law about imposing tax on financial result. The authors prove that this tax will allow to replenish the state budget by imposing tax on excess profits from extracting highly profitable oil resources and to guarantee profitability of extracting from the fields that are at the late stages of their development as well as of extracting resources difficult to recover and resources from the fields without infrastructure facilities. Through scientific, inductive, deductive and analytical methods of research the authors have investigated the role and place of the influence of tax on financial performance of oil companies in particular and the economic system of the Russian Federation in general. The authors consider the impact of the aforesaid tax on the profitability of investment projects, oil input and level of tax burden on oil companies. The question whether it will be useful to include the corporate profits tax into the structure of tax on financial result is of particular scientific interest. According to the authors, their recommendations to transform excess profits tax into tax on financial result, to include corporate profits tax into the structure of tax on financial result and to provide a free choice of the tax system will guarantee the economic stability of the country in the sphere of taxation of natural resources and allow to overcome the growing difficulties of tax legislation. These questions become especially important under the conditions of our country's economy being dependent on raw materials and stiff balance of the oil market.  

Keywords: revenues, tax burden, tax regulation, tax capacity, mineral extraction tax, tax on financial result, mining, excess profits tax, tax breaks, investment projects

DOI: 10.7256/2454-065X.2016.3.17572

Abstract: The object of the research is the development of pre-investment analysis of a company (due diligence) and tax due diligence as the subdivision of such analysis as well as their ole on the merger/take-over market. The subject of the resaerch is a series of theoretical and practical issues aimed at increasing the quality and efficiency of due diligence procedures. In her research Sinkina has analyzed the legal origin and today's approaches to due diligence and described the process, structure and contents of due diligence. The author also describes the methods and procedures of due diligence and advantanges of the integrated model. Special attention is paid to the arrangement of tax due diligence and presentation of 'tax opinion'. The methodological basis of the research involves fundamental provisions presented in Russian and foreign researches. in her research Sinkina has used the systems approach to studying the aforesaid issues as well as general and specific research methods such as abstraction, analysis and synthesis, induction and deduction, comparative analysis and grouping. The main conclusions of the research are the following. Due diligence has two definitions. First of all, it is assessment of risks and opportunities associated with a proposed transaction to be performed on the merger/take-over market. Secondly, it is the standard of due care required for certain operations. In both cases, due diligence is the analysis of the accuracy of information regarding future investment or decision and assessment of the future potential of a business transaction. Due diligence analysis can be applied to various spheres. However, tax due diligence is crucial for creating an image of a potential target company. One of the reasons of unsuccessful and failed transactions on the merger/take-over market in Russia and foreign states is ignoration of pre-investment analysis. The scientific novelty of the research is caused by the fact that the author of the article justifies a number of recommendations for making a successful transaction:  1. to conduct a thorough integrated pre-investment research,  2. to pay due attention to tax due diligence,  3. to provide access to the virtual 'data room' for consultants so that they can collect information about their object of analysis,  4. to keep in mind that the time spent on due diligence is directly proportional to the efficiency and productivity of analysis;  5. to provide a detailed SWOT analysis of a business transaction based on the results of due diligence, SWOT analysis is being made from the points of view of different disciplines which should create the basis for the executive deicision making process. The author of the article agrees to many researchers that there is a growing need for special standartization of due diligence and tax due diligence as the basis for the risk-oriented approach used in audit.  The author also makes a suggestion that the transition of Russia to international audit standards in January 1, 2018 shall increase the quality of due diligence as a result of involvement of specialists from different spheres without auditors and consequently reduce the expenses of such analysis which is especially important in the pre-investment period. 

Keywords: presentation of tax opinion, merger/take-over market, pre-investment research, definition of due diligence (DD), approaches to DD, DD process, DD structure, arrangement of tax DD, DD methods, individual or integrated DD

DOI: 10.7256/2454-065X.2016.3.67620

Abstract: The object of the research is the development of pre-investment analysis of a company (due diligence) and tax due diligence as the subdivision of such analysis as well as their ole on the merger/take-over market. The subject of the resaerch is a series of theoretical and practical issues aimed at increasing the quality and efficiency of due diligence procedures. In her research Sinkina has analyzed the legal origin and today's approaches to due diligence and described the process, structure and contents of due diligence. The author also describes the methods and procedures of due diligence and advantanges of the integrated model. Special attention is paid to the arrangement of tax due diligence and presentation of 'tax opinion'. The methodological basis of the research involves fundamental provisions presented in Russian and foreign researches. in her research Sinkina has used the systems approach to studying the aforesaid issues as well as general and specific research methods such as abstraction, analysis and synthesis, induction and deduction, comparative analysis and grouping. The main conclusions of the research are the following. Due diligence has two definitions. First of all, it is assessment of risks and opportunities associated with a proposed transaction to be performed on the merger/take-over market. Secondly, it is the standard of due care required for certain operations. In both cases, due diligence is the analysis of the accuracy of information regarding future investment or decision and assessment of the future potential of a business transaction. Due diligence analysis can be applied to various spheres. However, tax due diligence is crucial for creating an image of a potential target company. One of the reasons of unsuccessful and failed transactions on the merger/take-over market in Russia and foreign states is ignoration of pre-investment analysis. The scientific novelty of the research is caused by the fact that the author of the article justifies a number of recommendations for making a successful transaction:  1. to conduct a thorough integrated pre-investment research,  2. to pay due attention to tax due diligence,  3. to provide access to the virtual 'data room' for consultants so that they can collect information about their object of analysis,  4. to keep in mind that the time spent on due diligence is directly proportional to the efficiency and productivity of analysis;  5. to provide a detailed SWOT analysis of a business transaction based on the results of due diligence, SWOT analysis is being made from the points of view of different disciplines which should create the basis for the executive deicision making process. The author of the article agrees to many researchers that there is a growing need for special standartization of due diligence and tax due diligence as the basis for the risk-oriented approach used in audit.  The author also makes a suggestion that the transition of Russia to international audit standards in January 1, 2018 shall increase the quality of due diligence as a result of involvement of specialists from different spheres without auditors and consequently reduce the expenses of such analysis which is especially important in the pre-investment period. 

Keywords: presentation of tax opinion, merger/take-over market, pre-investment research, definition of due diligence (DD), approaches to DD, DD process, DD structure, arrangement of tax DD, DD methods, individual or integrated DD

DOI: 10.7256/2454-065X.2016.3.16352

Abstract: The object of the present research article is the legal regulation of social relations Revenue Scotland paricipates in as a subject of law. The subject of the research is the practical aspects of the regulatory status of Scotland Revenue as well as legal provisions regulating relations that involve Revenue Scotland. The authors describe the structure and functions of Revenue Scotland as well as competences and powers of these regulatory bodies and their fulfilment of financial obligations for the Government and Scottish Parliament. The methodological basis of the research involves the dialectical method borrowed from general science, systems analysis method, logical and comparative law methods. The novelty of the research is caused by the fact that for the first time in the academic literature the authors discuss the regulatory status of Revenue Scotland. The authors' contribution to the topic is the following: 1) detailed analysis of the functions of Revenue Scotland and competences of such regulatory bodies as The Board, The Chair and The Chief Executive; 2) introducion of new materials (legislative acts of the United Kingdom of Great Britain and Northen Ireland, names of new services and tribunals) which allows to extend the theoretical and historiographical basis of Russian tax law. 

Keywords: The Board, Act of UK Parliament, Act of Scotish Parliament, devolved taxes, regulatory status, Revenue Scotland, The Chair, The Chief Executive, tax powers, functions of Revenue

DOI: 10.7256/2454-065X.2016.3.67621

Abstract: The object of the present research article is the legal regulation of social relations Revenue Scotland paricipates in as a subject of law. The subject of the research is the practical aspects of the regulatory status of Scotland Revenue as well as legal provisions regulating relations that involve Revenue Scotland. The authors describe the structure and functions of Revenue Scotland as well as competences and powers of these regulatory bodies and their fulfilment of financial obligations for the Government and Scottish Parliament. The methodological basis of the research involves the dialectical method borrowed from general science, systems analysis method, logical and comparative law methods. The novelty of the research is caused by the fact that for the first time in the academic literature the authors discuss the regulatory status of Revenue Scotland. The authors' contribution to the topic is the following: 1) detailed analysis of the functions of Revenue Scotland and competences of such regulatory bodies as The Board, The Chair and The Chief Executive; 2) introducion of new materials (legislative acts of the United Kingdom of Great Britain and Northen Ireland, names of new services and tribunals) which allows to extend the theoretical and historiographical basis of Russian tax law. 

Keywords: The Board, Act of UK Parliament, Act of Scotish Parliament, devolved taxes, regulatory status, Revenue Scotland, The Chair, The Chief Executive, tax powers, functions of Revenue

DOI: 10.7256/2454-065X.2016.3.18264

Abstract: During the trial on tax crime in order to interpet crime components it is necessary to address to other branches of law as well as to develop new ways of recording tax authorities' decisions about bringing a taxpayer to tax liability. This should be the mean of guaranteeing the consistency of judicial acts and principle of legal certainty. In her article Philoppova discusses the opportunity to apply prejudice, analyzes doctrinal positions, examines judicial practice on the matter and defines advantages and disadvantages of prejudice in th course of criminal prosection for tax crime. The following general research methods have been used in the course of writing this article: induction, deduction, systems analysis, logical analysis. The special research methods included: the method of comparative analysis and interpretation of legal provisions. Based on the results of the research, the author concludess that the fact of a tax offence being committed is the substantial basis for bringing to tax, administrative or criminal responsibility. Consequently, debates between taxpayers and the state institution should be solved, first of all, by the means of tax and administrative law. Criminal law should be applied only when the aforesaid means are not sufficient. Moreover, the author offers to include the concept of 'evil intent' in the provisions regulating tax and/or levy evasion. 

Keywords: tax, prejudice, responsibility, duty, tax offence, payment of taxes, criminal liability, tax legislation, tax crime, sentence, taxpayer

DOI: 10.7256/2454-065X.2016.3.67622

Abstract: During the trial on tax crime in order to interpet crime components it is necessary to address to other branches of law as well as to develop new ways of recording tax authorities' decisions about bringing a taxpayer to tax liability. This should be the mean of guaranteeing the consistency of judicial acts and principle of legal certainty. In her article Philoppova discusses the opportunity to apply prejudice, analyzes doctrinal positions, examines judicial practice on the matter and defines advantages and disadvantages of prejudice in th course of criminal prosection for tax crime. The following general research methods have been used in the course of writing this article: induction, deduction, systems analysis, logical analysis. The special research methods included: the method of comparative analysis and interpretation of legal provisions. Based on the results of the research, the author concludess that the fact of a tax offence being committed is the substantial basis for bringing to tax, administrative or criminal responsibility. Consequently, debates between taxpayers and the state institution should be solved, first of all, by the means of tax and administrative law. Criminal law should be applied only when the aforesaid means are not sufficient. Moreover, the author offers to include the concept of 'evil intent' in the provisions regulating tax and/or levy evasion. 

Keywords: tax, prejudice, responsibility, duty, tax offence, payment of taxes, criminal liability, tax legislation, tax crime, sentence, taxpayer