DOI: 10.7256/2454-065X.2017.11.24711

Abstract: The subject of the research is the tax rebates and their role in establishing relations with economic, entrepreneurial, financial, social and other spheres of life activity as well as financial relations regarding distribution of GDP between the state, business entities and population, the kind of relations that may arise in the process of developing and using tax rebates. In addition, the author of the article analyzes the current practice of using tax rebates in the Russian Federation and establishing the main forms of tax incentivization. The object of the research is the system of tax rebates in the Russian Federation. The methodological basis of the research is the combination of provisions of modern economic theory and theory of state regulation in the sphere of taxation, principles of logical and systems analysis and synthesis, methods of economic analysis and statistical grouping, and method of the table presentation of data. The rationale and novelty of the reserach are caused by the contradictory attitude to tax rebates demonstrated by different foreign and Russian economic schools. The author of the article pays special attention to the analysis of existing approaches to evaluation of tax rebates in terms of estimated figures of efficiency of productivity algorithms applied by the budgetary tax policy. The main conclusion and result of the research is the classification and qualitative analysis of current methods that are used to evaluate the efficiency of tax rebates at the regional level. The scientific novelty of the research is caused by the purpose, objectives, issues raised by the author and integral approach to studying the legal institution of tax rebates. 

DOI: 10.7256/2454-065X.2017.11.24723

Abstract: In her article Tsagan-Mandjieva analyzes applicable alternative approaches to direct and indirect taxatin of operations performed to create and transfer cryptocurrency taking into account their decentralized nature. Based on the approaches described, the author of the article summarizes foreign experience in tax regulation of cryptocurrency and defines tendencies in the development of the favorable regulatory environment from the point of view of VAT taxation. Taking into account the offshore nature of cryptocurrency systems Tsagan-Mandjieva makes a conclusion that it is possible to recognize taxable assets only if the virtual currency is converted into fiat currency. In the course of processing information the author has used general research methods such as analysis, synthesis, induction, deduction as well as methods of grouping, comparison, and tabular presentation of data. The novelty of the research is caused by the following: 1) the author describes three approaches to taxation of operations performed to create cryptocurrency (in a manner similar to creation of intellectual property assets (digital goods), extraction of precious metals, obtaining compensation for services rendered) and analyzes drawbacks and advantages of each of them; 2) based on these approaches to recognizing operations performed to create cryptocurrency, the author defines taxable assets developed during operations related to cryptocurrency conversion; 3) the author summarizes positions of the foreign states in accordance with the classification of approaches offered.   

DOI: 10.7256/2454-065X.2017.11.24585

Abstract: In this article the authors analyze efficiency of VAT tax rebates for IT companies. In particular, they analyze particular features of rebate application such as the collective influence of the rebate on the taxation system and economnic processes in general, efficiency of the rebate from the point of view of achieving the objectives it is supposed to achieve, and the description of the VAT tax rebate in the Russian Tax Code. The results of the critical analysis demonstrate that the existing mechanism of encouraging innovative activity of IT companies by the means of the VAT tax rebate creates numerous effects that interfere with the economic solutions and tax system, the description of the tax rebate is far from being perfect and this creates a great number of tax debates about how to apply the VAT tax rebate. The results also show that there is no proof that the application of the VAT tax rebate is efficient. 

DOI: 10.7256/2454-065X.2017.11.24679

Abstract: Tax receipts are the main fiscal revenue source of the Russian Federation and without analysis of such data it is impossible to develop efficient budgetary and tax policies. In this regard, the purpose of the research is to analyse the structure of tax receipts of the Russian Federation budgetary system during the period since 2006 till 2016. The authors have analyzed tax payments into Russia's consolidated budget in terms of their sources, i.e. branches of the country's national economy, and have made conclusions based on the research results. In the course of writing the article the authors have used such methods as analysis, comparison, systematisation, as well as analysis of academic literature on the matter. The authors define branches that provide the biggest amount of tax receipts for the country, analyze their share and also describe branches that are the most stable sources of Russia's tax receipts. The results of the research can be used by students and post-graduate students studying economy and interested in taxation as well as teachers of finances. The results can be also used by state authorites and local self-government officers when making a decision in the sphere of tax policy.   

DOI: 10.7256/2454-065X.2017.11.24858

Abstract: In her article Okuneva analyzes the influence of the tax manoeuvre 22/22 that implies reduction of the insurance rates down to 22% and increase in the VAT rate up to 22% on the company's available earnings at the industry level. Within the framework of the analysis, the author defines the main beneficiaries of the manoeuvre and the integrated effect on the economy. Considering the fact that the company's proprietory funds constitute one of the key investment determinants, evaluation of the manoeuvre's effect on the net profit allows to define branches that should expect the burst of investment activity as a result of the tax manoeuvre. The author of the article analyzes two scenarios of the companies' response to the manoeuvre. The first scenario assumes that prices remain the same for consumers. The second scenario assumes that the increase in VAT will raise prices, too. It is important to note that the analysis made within this research is of retrospective nature, i.e. it answers the question what effect the manoeuvre would have had in the past, and that the analysis involves only the direct effect on the profit. The scientific and practical importance of the research is caused by the fact that the author analyzes actual fiscal policy in Russia. According to the author's estimations, the scenario when the increase in VAT does not affect prices will reduce the net profit (without taking into account financial and budgetary institutions and small business entities) by 0.2% and the scenario with a full transfer of VAT into prices will increase the net profit by 0.4%. The health care service, welfare system, administrative activity, water supply, water disposal, waste reclamation, and processing industry will economize on taxes and social fees more than other branches. 

DOI: 10.7256/2454-065X.2017.11.24696

Abstract: The object of the research is the criminal activity against the collection of arrears as well as activity performed by law enforcement agencies to investigate the aforesaid crimes. The subject of the research is the objective laws of criminal activity carried out by those who commit the aforesaid crimes as well as procedural and institutional, tactical and other means and investigation techniques. Alekhin pays special attention to the problems that may arise at the stage of viewing a report of a crime when the investigator makes a final decision that will affect the legal perspective of materials received by the investigator (completeness of collection measures, reflection of criminal activity in accounting records, definition of the large amount and moment of crime). The methodological basis of the research involves general research methods (comparison, analysis), theoretical methods (statistical analysis) and empirical methods (analysis of criminal case files, legal regulations, academic and professional literature). At the end of the article Alekhin makes conclusions that the decision to initiate a criminal case should be made after completion of all fiscal liability compulsory execution procedures, that assessment of an act's criminality should not depend on whether the concealment is reflected in accounting records or not, that the large amount should exceed both the amount of arrears and the cost of concealed property, and that liability should be incurred only after the deadline of tax and/or levy payment and the decision about collection of arrears is made. These conclusions can be taken as a basis for practical activity of law enforcement officers who investigate crimes set forth in Article 199.2 of the Criminal Code of the Russian Federation. 

DOI: 10.7256/2454-065X.2017.11.24794

Abstract: The subject of the research is the historical process of the development of the optimal tax theory. The object of the research is the postulates of the most important research works devoted to the optimal tax theory. The author of the article examines theoretical concepts that describe the optimal structure of various taxes, mostly consumption tax, income tax and tax on funds. The author pays special attention to prerequisites and limitations that are typical for the optimal tax models. He makes an emphasis on the evolution of views on the optimal tax from the point of view of economic efficiency and justice as well as applicability of theoretical approaches in real life. The methodological basis of the research involves comparative analysis ahd synthesis of particular theoretical conclusions to formulate general approaches to optimal tax. As a result of the author's analysis of the most important research works devoted to optimal tax in terms of particular taxes, the author makes a conclusion about the principles of the optimal tax system structure in general and homogenous nature of indirect taxation and exemption of intermediate demand goods and capital from tax in particular. In addition, the author analyzes limitations of applying theoretically grounded constructions to the practice of taxation. 

DOI: 10.7256/2454-065X.2017.11.24369

Abstract: The object of the research is the taxation system of the Kyrgyz Republic. The subject of the research is the approaches to organising tax incentives of economics as well as measures to improve mechanisms of tax administration and control. Based on the analysis of the tax burden in the Kyrgyz Republic as well as the tax burden on key industries, Krasnov defines efficiency of mechanisms for stimulating economic growth and their adequacy to the principles of taxation. Particular attention is paid to to the additional measures being developed to stimulate the economy and assessment of their impact on the development of the agricultural sector. In the course of the research the author has applied general research methods (analysis, synthesis, description and generalization), comparison method and grouping method. The article reveals the specifics of the policy of stimulating economic growth, manifested in the excessive weakening of the tax press, which leads to a decrease in budget revenues. It is established that the introduction of additional incentive measures leads to a violation of the principles of fairness and the presumption of good faith. Moreover, the stimulating function of taxation is lost, because due to low rates of land tax, the owners of agricultural land are not interested in increasing their effective use. In view of the identified problems, the main directions for improving the tax policy, suggesting an increase in the efficiency of taxation and administration mechanisms, are proposed. The results of the research can be used as a tool for ongoing research, as well as in the process of improving tax policy, since specific recommendations were formulated in the framework of the study.

DOI: 10.7256/2454-065X.2017.11.24779

Abstract: The subject of this research is the constitution of the Arab countries that has certain particularities as the source of tax law. These particularities are conditioned not only by the specifics of their historical origin and development but, first of all, by the fundamental principles of taxation such as the principles of taxation universality and enforceability and tax burden equity and fairness, the principles which contents are different from their Western analogues. The author of the article notes that Shariat standards have left a certain mark on the regulation of tax relations at the constitutional level because thse are the standards that take precedence over all other legal norms in the Arab countries. When analysing the legal grounds of tax relations in the Arab countries, the author of the article has applied formal law, historical law and comparative law research methods. The scientific novelty of the research is caused by the fact that the author chooses the Arab World constitution as the object of research since these constitutions are subject to constant changes as a result of the instable political situation in a number of countries and Muslim states' integration in the global society. The author's contribution to the topic is her conclusion that the opinion of Western politicians that the religious law is archaic does not prove to be true for Muslim countries where fundamental principles of Islam are fixed at the constitutional level and create the basis for building the kind of society that is oriented at defending interests of physical entities including taxation issues. The analysis carried out by the author of the article allows to conclude that in Arab countries regulation of tax relations at the constitutional level is based on the symbiosis of the Muslim tradition and recent advances of the Western law.