DOI: 10.7256/2454-065X.2016.9.68070

Abstract: Experience of many developed countries demonstrate that tax incentives are indeed effective measures of the state support of innovative small- and medium-sized enterprises which activity contributes to the effective innovative development of the country’s economy. The object of the research is the tax incentive tools of innovation activity performed by small- and medium-sized Russian enterprises. The subject of the research is the performance evaluation of tax support of innovation small- and medium-sized enterprises. The purpose of the present research is to systematize existing tax privileges in relation to innovation activity of small- and medium-sized enterprises, their performance evaluation and description of the primary areas of legislative improvement. Within the framework of the present research, the author has used the methods of data analysis and comparison to deϔine and systematize tax incentive tools of innovation activity of small- and medium-sized enterprises in Russia. As a result of the research, the author has made a conclusion that Russia uses a wide range of tax incentive tools, however, there are many tax privileges that either do not cover significant groups of innovation small- and medium-sized enterprises or are too unattractive for them. The author also offers her recommendations on how to amend Russian laws in order to increase efficiency of state support measures in the sphere of tax incentives.

Keywords: tax privileges, tax preferences, tax incentive tools, state support, small-sized enterprises, medium-sized enterprises, small business enterprises, innovation enterprises, innovation activity, innovations.

DOI: 10.7256/2454-065X.2016.9.20363

Abstract: The subject tax rights, in particular, the legal right of a taxpayer to apply for decreasing the tax burden, still remain understudied categories in the tax law. In this article Bartashevich inscribes actions undertaken by taxpayers to economize tax liabilities as the model of the subjective right of a taxpayer. The definition of such a right, contents, structure and limits thereof constitute the object of the research in the present article. The subject of the research is the problems of the theoretical justification and legal registration of the taxpayers' right to decrease the tax burden by all ways allowed by the law. The author also analyzes the role, meaning and forms of the execution of subjective rights by taxpayers in terms of the regulation of tax relations. Bartashevich describes the essence of taxpayers' subjective rights as a form of individuals' public rights as well as a structure-forming element of tax relations. Special attention is paid to peculiarities of legal authorities in the structure of subjective tax rights determined by their sectoral affiliation. The author of the article also analyzes the current status of the legal registration of taxpayers' subjective rights and gives his critical evaluation of associated legal provisions as well as makes suggestions on how to improve them. The author provides theoretical grounds for the subjective right of a taxpayer to decrease the tax burden and offers his own definition of such a right concluding that the basis for the legal behavior of taxpayers with reference to decreasing the tax burden consists of subjective rights lestablished by taxation rules and laws as well as rights that are not mentioned thereby. 

Keywords: subjective right, tax burden, taxpayer, tax authority, legal relation, behavior, permissibility, legal authority, taxation, tax

DOI: 10.7256/2454-065X.2016.9.68124

Abstract: The subject tax rights, in particular, the legal right of a taxpayer to apply for decreasing the tax burden, still remain understudied categories in the tax law. In this article Bartashevich inscribes actions undertaken by taxpayers to economize tax liabilities as the model of the subjective right of a taxpayer. The definition of such a right, contents, structure and limits thereof constitute the object of the research in the present article. The subject of the research is the problems of the theoretical justification and legal registration of the taxpayers' right to decrease the tax burden by all ways allowed by the law. The author also analyzes the role, meaning and forms of the execution of subjective rights by taxpayers in terms of the regulation of tax relations. Bartashevich describes the essence of taxpayers' subjective rights as a form of individuals' public rights as well as a structure-forming element of tax relations. Special attention is paid to peculiarities of legal authorities in the structure of subjective tax rights determined by their sectoral affiliation. The author of the article also analyzes the current status of the legal registration of taxpayers' subjective rights and gives his critical evaluation of associated legal provisions as well as makes suggestions on how to improve them. The author provides theoretical grounds for the subjective right of a taxpayer to decrease the tax burden and offers his own definition of such a right concluding that the basis for the legal behavior of taxpayers with reference to decreasing the tax burden consists of subjective rights lestablished by taxation rules and laws as well as rights that are not mentioned thereby. 

Keywords: subjective right, tax burden, taxpayer, tax authority, legal relation, behavior, permissibility, legal authority, taxation, tax

DOI: 10.7256/2454-065X.2016.9.19124

Abstract: The subject of research is the regional differentiation of taxation in the small business sphere which is not fully studied at the scientific level in contrast to other countries such as the United States employing specialized funds and institutions involved in the development of tax issues including small businesses. In this regard, the author pays special attention to the differentiation of taxation at the level of the federation constituents as well as promising areas of taxation. The author offers her own rating of the Russian Federation regions. The main research methods include comparative and historical methods as well as analysis. The regional differentation of taxation has been covered by many Russian experts in this way or another. However, the author of the present article examines the regional differentiation of the Russian Federation taxation in the small business sphere and offers improvements and solutions for the regional taxation system. The scientific novelty of the research is caused by the fact that the author offers solutions of the problem of the regional differentitation of taxation in the small business sphere. 

Keywords: patent system, taxation of entrepreneurs, regional development, regional taxes, differenciation of taxes, taxation of small business, small business, simplified tax system, special economic zones, state control

DOI: 10.7256/2454-065X.2016.9.68125

Abstract: The subject of research is the regional differentiation of taxation in the small business sphere which is not fully studied at the scientific level in contrast to other countries such as the United States employing specialized funds and institutions involved in the development of tax issues including small businesses. In this regard, the author pays special attention to the differentiation of taxation at the level of the federation constituents as well as promising areas of taxation. The author offers her own rating of the Russian Federation regions. The main research methods include comparative and historical methods as well as analysis. The regional differentation of taxation has been covered by many Russian experts in this way or another. However, the author of the present article examines the regional differentiation of the Russian Federation taxation in the small business sphere and offers improvements and solutions for the regional taxation system. The scientific novelty of the research is caused by the fact that the author offers solutions of the problem of the regional differentitation of taxation in the small business sphere. 

Keywords: patent system, taxation of entrepreneurs, regional development, regional taxes, differenciation of taxes, taxation of small business, small business, simplified tax system, special economic zones, state control

DOI: 10.7256/2454-065X.2016.9.19670

Abstract: The subject of the study is the role and importance of the individual income tax as a source of the budget revenues of a region including local budgets of the Russian Federation. Taking into account the fact that in the budgets of Russia's constituents and local authorities this source of tax revenues is one of the closest territorial revenues sources, it is necessary to pay attention at peculiarities of tax revenues and factors that influence the completeness of revenues from this group of taxpayers. The methodology of the research involves comparative analysis and logical interpretation of the results in the form of general conclusions. The main results of the present research are the following: the author has analyzed the role of the individual income tax in the development of regional and local budgets of the Russian Federation; the author has also examined peculiarities of revenues of different taxes from physical entities into the Russian Federation consolidated budget including their structure depending on various kinds of taxes; the author has studied different aspects of the calculation of taxes on physical entities' property both for tax elements and Russian Federation constitients; and finally, the author has made conclusions about unsufficient revenues of taxes from physical entities at the domestic level. 

Keywords: income tax, local budgets, regional budget, budget system of the region, source of revenue, taxation of individuals (physical entities), property tax, vehicle tax, land tax, income

DOI: 10.7256/2454-065X.2016.9.68126

Abstract: The subject of the study is the role and importance of the individual income tax as a source of the budget revenues of a region including local budgets of the Russian Federation. Taking into account the fact that in the budgets of Russia's constituents and local authorities this source of tax revenues is one of the closest territorial revenues sources, it is necessary to pay attention at peculiarities of tax revenues and factors that influence the completeness of revenues from this group of taxpayers. The methodology of the research involves comparative analysis and logical interpretation of the results in the form of general conclusions. The main results of the present research are the following: the author has analyzed the role of the individual income tax in the development of regional and local budgets of the Russian Federation; the author has also examined peculiarities of revenues of different taxes from physical entities into the Russian Federation consolidated budget including their structure depending on various kinds of taxes; the author has studied different aspects of the calculation of taxes on physical entities' property both for tax elements and Russian Federation constitients; and finally, the author has made conclusions about unsufficient revenues of taxes from physical entities at the domestic level. 

Keywords: income tax, local budgets, regional budget, budget system of the region, source of revenue, taxation of individuals (physical entities), property tax, vehicle tax, land tax, income

DOI: 10.7256/2454-065X.2016.9.19859

Abstract: The object of the given research is the residential real estate. The subject of the research is the social justice of the residential real estate taxation as a low formalized, generalized and subjectively determined economic category. The author of the article formulates the main debating points such as whether the taxation of residential real estate is fair in general as a socially important object taking into account objective costs and benefits, which known method of taxation answers the principle of justice and whether it is possible to give a formal evaluation of fairness of the tax amount generated by any model of taxation. The methodology of the research is based on the analysis and systematisation of theoretical researches fo numerous authors regarding justice of the residential taxation as well as selective observation of residential real estate objects for the purpose of developing tools for the formal evaluation of the social justice of the tax amount. The scientific novelty of the research is caused by the fact that the author adjust the price differential known in the theory of residential real estate evaluation to evaluation the social justice of the tax amount generated by any (existing or theoretical) model of taxation. The author calls the inventory 'the differential of the taxation vertical uniformity'. Using this inventory, the author evaluates the social justice level of the current taxation model in the Kyrgyz Republic. 

Keywords: differential of the vertical uniformity, horizontal uniformity, vertical uniformity, taxation method, taxation model, justice of taxation, progressive taxation, housing tax, residential real estate, justice evaluation

DOI: 10.7256/2454-065X.2016.9.68127

Abstract: The object of the given research is the residential real estate. The subject of the research is the social justice of the residential real estate taxation as a low formalized, generalized and subjectively determined economic category. The author of the article formulates the main debating points such as whether the taxation of residential real estate is fair in general as a socially important object taking into account objective costs and benefits, which known method of taxation answers the principle of justice and whether it is possible to give a formal evaluation of fairness of the tax amount generated by any model of taxation. The methodology of the research is based on the analysis and systematisation of theoretical researches fo numerous authors regarding justice of the residential taxation as well as selective observation of residential real estate objects for the purpose of developing tools for the formal evaluation of the social justice of the tax amount. The scientific novelty of the research is caused by the fact that the author adjust the price differential known in the theory of residential real estate evaluation to evaluation the social justice of the tax amount generated by any (existing or theoretical) model of taxation. The author calls the inventory 'the differential of the taxation vertical uniformity'. Using this inventory, the author evaluates the social justice level of the current taxation model in the Kyrgyz Republic. 

Keywords: differential of the vertical uniformity, horizontal uniformity, vertical uniformity, taxation method, taxation model, justice of taxation, progressive taxation, housing tax, residential real estate, justice evaluation

DOI: 10.7256/2454-065X.2016.9.20283

Abstract: The subject of the research is the role of taxes as an instrument of fiscal policy in the Russian Federation. The object of the research is the taxation system of the Russian Federation. The authors of the article analyze economic indicators such as tax burden or tax load. They also study the relationship between direct and indirect taxes. In their article the authors successively reveal the authors' approaches to the nature of tax regulation, its mechanism and forms. They study factors that influence the level of tax burden and defines the share of direct and indirect taxes characterising the nature of the efficiency of the taxation system. Using economic indicators, the authors analyze qualitative characteristics of the efficiency of the taxation system. They also analyze the role of taxes in the formation of the Russian Federation GDP. An important element of analyzing the tax burden structure and contents is the calculation of the tax burden not only for the Russian Federation in general but also for particular economic sectors. The authors find out that taxes are one of the most important economic triggers. Based on the results of the research the authors conclude that the Russian taxation system is characterised by the priority of indirect taxes in the prcoess of tax incidence. The authors also provide grounds for their conclusions regarding the efficiency of the tax burden and relationship between direct and indirect taxes. They analyze the tax burden and describe factors influencing the tax burden level as well as provide the Rsusian Federation data concerning the tax burden and contribution of GDP. 

Keywords: tax regulation, consolidated budget, tax payments, direct and indirect taxes, tax burden, taxes, sectors of the economy, economic indicators, gross domestic product, GDP (Gross Domestic Product)

DOI: 10.7256/2454-065X.2016.9.68128

Abstract: The subject of the research is the role of taxes as an instrument of fiscal policy in the Russian Federation. The object of the research is the taxation system of the Russian Federation. The authors of the article analyze economic indicators such as tax burden or tax load. They also study the relationship between direct and indirect taxes. In their article the authors successively reveal the authors' approaches to the nature of tax regulation, its mechanism and forms. They study factors that influence the level of tax burden and defines the share of direct and indirect taxes characterising the nature of the efficiency of the taxation system. Using economic indicators, the authors analyze qualitative characteristics of the efficiency of the taxation system. They also analyze the role of taxes in the formation of the Russian Federation GDP. An important element of analyzing the tax burden structure and contents is the calculation of the tax burden not only for the Russian Federation in general but also for particular economic sectors. The authors find out that taxes are one of the most important economic triggers. Based on the results of the research the authors conclude that the Russian taxation system is characterised by the priority of indirect taxes in the prcoess of tax incidence. The authors also provide grounds for their conclusions regarding the efficiency of the tax burden and relationship between direct and indirect taxes. They analyze the tax burden and describe factors influencing the tax burden level as well as provide the Rsusian Federation data concerning the tax burden and contribution of GDP. 

Keywords: tax regulation, consolidated budget, tax payments, direct and indirect taxes, tax burden, taxes, sectors of the economy, economic indicators, gross domestic product, GDP (Gross Domestic Product)

DOI: 10.7256/2454-065X.2016.9.68072

Abstract: The subject of the research is the social relations regulated by the tax legislation in Inner Mongolia after creation of Mengjiang in 1937. The authors of the article examine tax instruments, mechanisms of raising funds for the state budget and relevant measures undertaken by associated state authorities including tax reforms and improvement of the legal basis. The authors also describe forms and amounts of chargeable taxes and structure of tax authorities and show peculiarities of the tax policy in the political entities neighboring Mengjiang, Chang’an and Jinbey. The purpose of the research is accomplished through analysis of laws and regulations as well as unpublished data from statistical compilations and economic journals. The main conclusion of the research is made about signifi cant success and effi ciency of the methods which had been selected by occupation forces but had the desired effect and raised suffi cient funds for the military budget. The authors’ contribution to the topic is that they have constructed the taxation system and introduced new data in relation to Inner Mongolia as one of economically and strategically important regions in China.

Keywords: legal regulation, taxes, tax policy, taxation system, Mengjiang, Inner Mongolia, Japanese occupation, Republic of China, laws and regulations, military budget.

DOI: 10.7256/2454-065X.2016.9.18333

Abstract: The subject of the research is the property taxation. The authors of the article describe the experience of the foreign states in developing the property taxation system. They note that the control of foreign local authorities over property taxes is an important factor that defines to which degree they are able to make independent decisions regarding budget expenditures. In their article the authors provide the historical and modern experience of developed countries in implementing property taxes. The authors note that the experience of developed coutnries prove that implementation of property taxes at the local (regional) level can considerably improve their functions, i.e. the fiscal, regulative and control functions. The authors also provide a review of the methodological and scientifically metrical grounds for calculating and collecting property taxes in developed countries, define the main characterstics and distinctive qualities of property taxes. The article is of academic interest due to the fact that the authors use a wide range of foreign sources: laws on property taxes in foreign economically developed countries, statistical resources of the European Union member states, data provided by tax services, and foreign researches. They also perform a general analysis of foreign academic literature on implementation of property taxes in the foreign states.   

Keywords: arbitrage nature of taxes, cadastral appraisal, property taxation, local taxes, tax ratios, tax burden analysis, taxation evaluation, cadastral value, foreign taxation systems, property tax

DOI: 10.7256/2454-065X.2016.9.68129

Abstract: The subject of the research is the property taxation. The authors of the article describe the experience of the foreign states in developing the property taxation system. They note that the control of foreign local authorities over property taxes is an important factor that defines to which degree they are able to make independent decisions regarding budget expenditures. In their article the authors provide the historical and modern experience of developed countries in implementing property taxes. The authors note that the experience of developed coutnries prove that implementation of property taxes at the local (regional) level can considerably improve their functions, i.e. the fiscal, regulative and control functions. The authors also provide a review of the methodological and scientifically metrical grounds for calculating and collecting property taxes in developed countries, define the main characterstics and distinctive qualities of property taxes. The article is of academic interest due to the fact that the authors use a wide range of foreign sources: laws on property taxes in foreign economically developed countries, statistical resources of the European Union member states, data provided by tax services, and foreign researches. They also perform a general analysis of foreign academic literature on implementation of property taxes in the foreign states.   

Keywords: arbitrage nature of taxes, cadastral appraisal, property taxation, local taxes, tax ratios, tax burden analysis, taxation evaluation, cadastral value, foreign taxation systems, property tax