DOI: 10.7256/2454-065X.2017.5.23371

Abstract: The subject of the research is the law enforcement practice of the European Court of Human Rights regarding the legal liability of organisation and physical entities. Focusing on the problem, the author analyzes the practice of the European Court of Human Rights in viewing tax disputes and assesses the possibility of applying revealed regularities by Russian enforcers. The author of the article pays special attention to the relation between corpus delicti of administrative offences in the sphere of taxes and levies and tax offences from the point of view of the provisions in Article 6 of the European Convention on Human Rights. The methodological basis of the research is the dialectical method to study the social reality. To collect, process, summarize, analyze and interpret data the author has applied general and special research methods such as induction, deduction, comparative statistical analysis, and analysis of documents. Based on the results of the research the author concludes that there are certain gaps in the Russian laws on tax and levy liability as a result of the formal approach to developing law branches and institutions. The author of the article suggests that we should use the law enforcement practice of the European Court of Human Rights to make changes in the Russian legislation. 

DOI: 10.7256/2454-065X.2017.5.23266

Abstract: The subject of the research is the grounds for directions of improving physical entities' taxation (in particular, individual residential property taxation) based on their cadastral valuation and prediction of decision consequences using the method of simulation modeling. The object of the research is dependent and interdependent relations that may arise in the process of residential property taxation based on their cadastral valuation. The purpose of the research is to develop recommendations on how to improve the procedure of calculating and collection individual property tax (IPT) based on their cadastral valuation and using the method of simulation modeling. When developing the simulation model, the authors have applied the system dynamics approach that allows to reflect the difficult interdependent relation between individual property taxation elements in the process of individual property taxation based on cadastral valuation. The interface of working with the aforesaid model allows a real-time evaluation of management decision consequences in the process of individual property taxation prior to the moment they are put to practice. The authors offer their own simulation model for connecting budget taxation flows and the level of the population satisfaction based on the principles of system dynamics which allows to predict consequences of decisions that are made in the sphere of individual property taxation as well as to valuate measures aimed at keeping the balance of interests between the state, municipalities and households (economic entities). 

DOI: 10.7256/2454-065X.2017.5.23556

Abstract: The subject of the present research article is the reforms in the sphere of city's finances after introduction of the City Statute of 1870 into effect. The reform that was carried out in 1870 in the sphere of city's taxation, in particular, its integrality, fundamental approach to legal regulation, search for new forms of tax and income distribution, and delegation of financial competences to local authorities, can be very good lessons for today's Russian system of local finances regulation. The author also compares the city's reform of 1870 and contemporary reforms in the local self-government system. The methodological basis of the research involves general research methods such as empirical method, analysis, inductive and deductive methods, and special research methods such as technical legal approach and comparative law approach. The scientific novelty and rationale of the research are cuased by the fact that the author carries out an in-depth comparison of the city's reform of 1870 and contemporary system of local self-government. The author concludes that the experience in city's reformation proves the need to significantly extend the flow of finances into local budgets, in particular, those that come from local taxes and levies. According to the author of the article, this would make the finance system flexible enough. The article also contains the author's recommendations on how to increase efficiency of reformation in general. 

DOI: 10.7256/2454-065X.2017.5.19366

Abstract: The subject of the research is the economic relations arisign in the process of transport taxation. The object of the research is the mechanism of transport taxation a one of the ways to improve the tax burden of economic entities. The authors of the article pay special attention to the development of the transport taxation system in Russia. Just like in developed countries, the efficiency of the taxation system depends on the state policy. The authors of the article examine issues related to the transport taxation and caused by both weak differentiation of transport tax rates and unestablished procedure for tax registration of tvehicles. The methodological basis of the research is the fundamental concepts represented in Russian and foreign researches as well as legislative acts and regulations of state authorities, federal laws, President's Decrees and Government Regulations, materials of research conferences and workshops devoted to the issues of improving the transport taxation system in Russia. In their research the authors have applied the abstract-logical, monographic, statistical-economic and other methods of economic research. Based on the analysis carried out, the authors conclude that there is a great variety of options permitted by tax and levy laws to be used by an organisation in order to develop a more efficient transport taxation system, moreover, the best financial result can be achieved if an organisation combines a number of such options. 

DOI: 10.7256/2454-065X.2017.5.23502

Abstract: The purpose of the research is to analyze the current state of state tax policy and the development of proposals for its improvement in the budget deficit. The subject of the research is the economic relations between the subjects of taxation arising in the process of implementing state tax policy. The object of the research is the tax policy of the Russian Federation. The author of the article discusses modern tendencies and problems of the tax policy in Russia. The conclusion is that improving the efficiency of the tax policy is only possible with the modern scientific concept of improvement of tax legislation, improvement of the efficiency of tax administration and optimization of tax benefits. A special place is given to the structural analysis of tax revenues to the budgets of different levels. On the basis of the systems approach, the author identifies current trends and problems of the tax policy in Russia. In addition, the author also applies the methods of generalization, comparison, analysis and synthesis. The scientific novelty of the research is caused by the fact that the author develops theoretical and scientific practical recommendations aimed at improvement of the tax policy of the Russian Federation at the present stage. The author also dentifies current trends in the development of tax policy as an important element of the state economic policy, and assessment of its impact on the economy. The author proposes measures to improve the mechanism of tax administration. The practical significance of the work is caused by the fact that its findings are focused on the formation of effective tax policy, and if applicable updating the existing normative acts in the field of taxation.