DOI: 10.7256/2454-065X.2017.3.22486

Abstract: The subject of the research is a set of economic relations arising in the process of taxation between the state and gas and oil companies. The object of the research is the tax regulation of activities in the gas and oil sector. The purpose of the present article is to substantiate the investment-oriented and resources-saving mechanisms of tax regulation of the gas and oil sector based on the differentiated approach to defining the tax burden of gas and oil companies depending on their rental capacity, size of their investment orientation and ecological safety of production. In the course of writing this article the author has used normative and complex approaches to analyzing the efficiency of taxation in the gas and oil sector as well as general and special research methods such as retrospective analysis, systems approach, functional structure analysis, observation, instrumental methods of grouping, selection, comparison and generalization. As a result of the analysis of different state strategies in the sphere of taxation of holdings and consolidated groups of taxpayers, the authors have offered their own recommendations on how to improve their tax encouragement in Russia. In particular, the authors have suggested to soften demands towards consolidated group participants, to decrease or cancel a mandatory time period, to extend the content of a consolidated group of taxpayers by granting access to tax consolidation not only to resident companies but also to individual subdivisions of foreign companies, and to extend the scope of tax consolidation for a number of other taxes besides the profit tax. The main conclusions of the research underline the need to maintain an active state support of developing gas and oil processing technologies, exploring new deposits and involving low profitable and high risk oil reserves which would lead to positive prospects of extending the cluster approach in the gas and oil sphere.

DOI: 10.7256/2454-065X.2017.3.22176

Abstract: The object of the research is the tax relations arising in a modern Russian soceity under the conditions of the lingering financial and economic crisis. The subject of the research is the changes in the VAT rates and possible social and economic consequences of such a decision. The authors of the research analyze possible results of increasing the VAT rate that may have a negative influence including decline in purchasing power (from the side of vulnerable segments of the population in the first place) as well as the growth of the shadow sector of economy. Based on the analysis carried out, the authors conclude that in case such a decision will be made, the Russian Federation budget will gain insignificant additional profit. The increase in the tax burden will lead to the growth of the shadow economy and the Russian Federation government is not quite ready to fight against it. In addition, the increased VAT rates for socially important goods will limit the consumer power of the poor. In the course of their research the authors have used the method of comparative analysis of statistical data obtained from official site sof the Ministry of Finances of the Russian Federation, the Ministry of Industry and Trade of the Russian Federation, Rosstat, and the method of the summary of aforesaid information sources. The scientific novelty of the research is caused by the fact that the authors define a correlation between changes in the share of 10 percent VAT out of the general volume of VAT receipts and the share of population with the income lower than the minimum subsistence level. The authors also prove that the depression of the fiscal function of taxes under the conditions of the economic crisis reduces the regulative and social functions, too. In addition, the authors conclude that the sales tax is better manageable by both tax authorities and entpreneurs and less susceptible to tax avoidance schemes. The authors makes a hypothesis that the increase in the tax control efficiency will raise the tax burden which is quite fair because the tax control measures are undertaken in respect with dishonest taxpayers. In fact, this approach would allow to cover the gap in the tax burden in general and to create conditions for robust competition in particular. 

DOI: 10.7256/2454-065X.2017.3.22403

Abstract: The subject of the present research is the legal bsis of interaction between states in the sphere of informatin exchange on tax issues. The purpose of the present research is to analyze legal forms of such interaction and prospects for its development as well as the influence on Russian tax and levy legislation. As a result of the research, the author provides a complex analysis of the legal basis of information exchange in the tax sphere as it was developed by OECD. The author also analyzes and demonstrates the basic forms and kinds of such interaction and describes the current state of agreement between states, opportunities and prospects of Russia's participation therein. The results can be used in academic and research activity related to studying international cooperation on tax, administrative and information issues as well as Russia's participation therein. To analyze legal grounds of state-to-state interaction in the sphere of information exchange on tax issues, Russian tax and levy laws, the author has used the following research methods: formalistic, historical law and comparative law methods. The novelty of the research is caused by the object of the research, i.e. provisions of recently adopted international law documents on the issues of information exchange between states in the sphere of taxes and their implementation by Russian law. The reserach has allowed to make the following conclusions: to develop the legal cooperation in the tax sphere including information exchange, it is necesary to focus not only on the formal but also political aspect. One of the essential conditions for ensuring rules of taxation of international economic activity and increasing efficiency of international cooperation is the organisation between information exchange and cooperation on administrative issues; and the fact that Russia does not have the status of an OECD member should not prevent itfrom improving its legislatin based on OECD guidelines as well as to impolement OECD standards and rules in Russian practice. 

DOI: 10.7256/2454-065X.2017.3.22259

Abstract: The subject of the research is a tax offense and its classification. The authors focus on the most controversial problems of tax offenses: the specifics of wrongfulness; Guilt; Public danger. Particular attention is paid to the decisions made by courts of different authority levels on the issues of wrongfulness and the guilt of tax offenses. The authors proceed from the view that the punishability of tax offenses is expressed not only in fine, but also in penalties,despite the fact that the concept of penalty is considered in a completely different section of the Tax Code. Various criteria for classifying tax offenses are investigated. In the process of research, the authors used a formal legal method, a comparative legal, structural-legal methods. They also used such techniques as the method of ascension from concrete to abstract, induction and deduction. As a result of their research, the authors have made the following conclusions. 1. The legal definition of tax offense should be changed and the social threat should be mentioned in this definition. According to the authors, tax offence does harm not ony to economic relations but also to national security of the Russian Federation. 2. The legislator needs to review the system of punishments for tax offences and develop alternatives and relatively specific sanctions that would allow to individualize liability for tax offence. 3. Clause 1 of Article 114 of the Tax Code of the Russian Federation should be read as follows: 'Tax offences are imposed and applied as money penalties (fines) and fees in the amounts set forth by Clauses 16 and 18 of the Code'. According to the author, mentioning fees as a payment for tax offences will rainforce taxpayer rights because it will be subject to the scheme applicable for tax offences. 4. Tax offences can be classified according to various criteria such as the object of tax offence, types of guilt, features of the tax offence subject, consequences of tax offences depending on specific features of component elements of tax offences. 

DOI: 10.7256/2454-065X.2017.3.22494

Abstract: The subject of the research is the development of innovative models for calculating progressive tax based on continuous mathematical functional dependencies. The object of the research is the existing and applicable systems of progressive taxation that are based on discrete functional dependencies. The purpose of the research is to develop the kind of model that would be free from the drawbacks applicable systems of progressive taxation have. At the beginning of his research Lukyanov proves the need to introduce the progressive taxation system in Russia. In the process of research the author analyzes the world experience in implementing progressive taxation which allows to define research trends in order to develop an improved model of progressive tax calculation. The research is based on the analysis and comparison of well-known and applicable progressive taxation systems as well as determination of their drawbacks. The search for innovative solutions of the aforesaid problem is based on elimination of these drawbacks through applying well-known continuous mathematical functional dependencies. This allows to prove the need to 'construct' a special continuous functional dependence that would perform the necessary tasks of calculating progressive tax. The main conclusions of the research are the following: 1. Introduction of progressive taxation in Russia would be reasonable both from economic, social and political points. 2. Currently known and applicable models for calculating progressive taxes are based on discrete functional dependencies and therefore have a number of serious drawbacks. 3. At this stage the taxation model should be based on continuous functional dependencies which allows to eliminate fundamental drawbacks of applicable taxation schemes. The author's contribution to the topic is that he does not only prove the need to develop an innovative approach to calculating progressive tax but also conducts a series of practical calculations and offers the best variants of continuous functional dependencies. 

DOI: 10.7256/2454-065X.2017.3.22267

Abstract: The subject of the research is the methods and approaches to consulting on issues related to taxation of corporate property considering changes and regional specifics of tax calculation. The object of the research is practical situations of tax calculation with reference to corporate property that have been taken place in court practice and have been mentioned in explanations of state authorities concerning disputable points of tax payment. The author describes modeled calculation situations based on particularities of reginal laws, actual changes in tax legislation related to taxation of property and cadastral value of property. The method and methodology of research include general research methods such as analysis and synthesis, induction and deduction, as well as special legal analysis methods such as algorithmization and modelling of tax calculations. The scientific novelty of the research is caused by the following provisions: the author has provided grounds for the algorithm of tax consulting on the isuses of corporate property tax calculation; the author has defined stages in the development of corporate property tax in modern taxation practice; and the author has covered the key issues of property taxation based on the analysis of official explanations and the most important court decisions regarding disputable situations in tax calculation. The conclusions of the research are the following: implementation of tax conculting methods should be accompanied with a detailed analysis of control authorities explanations and actual court decisions as well as changes and amendments made to the legislation. Evaluation of the cadastral value should be of special interest to tax consultants and taxpayers. It is important to provide this information to authorities and persons who perform taxpayment responsibilities as well as to define the type of the property subject to taxation.