DOI: 10.7256/2454-065X.2017.6.23594

Abstract: The object of the research is the administration process of receipts in the budgets of the Russian Federation budgetary system. The subject of the research is a set of measures aimed at the identification of payments in the accounting process and income distribution carried out by the bodies of the Federal Treasury. The author examines the reasons for assigning received monthly budget payments to the discharge of outstanding revenues. The author also analyses dynamics of the composition of the payments related to outstanding revenues and summarizes experience of the Federal Treasury bodies in cooperating with administrators of receipts, acting responsible in the budget process for bringing information about details of payments in budget revenues. The author uses such methods as the systems, statistical and logical analyses, as well as descriptive, comparative methods of processing and organizing data. The main conclusion of the research is that the reduction of outstanding revenues is a key challenge in the process of execution of budget revenues, covering all stakeholders in the process. The novelty of the research is caused by the fact that the problem of outstanding receipts to the budgetary system of the Russian Federation is considered from the point of view of the interaction between actors of budget income administration as well as their role in the information support of the process. Efficiency of budget income administration is viewed in terms of assessment of all revenue administrators but not only tax authorities. The practical importance of the research is caused by the fact that the author analyzes the dynamics of the volumes of oustanding revenues into the budgets of all levels, defines the causes of occurence of such outstanding revenues, and gives recommendations regarding how to improve the system of budget revenue administration, in particular, how to reduce the volume of oustanding revenues.

DOI: 10.7256/2454-065X.2017.6.23536

Abstract: The subject of the research is the peculiarities of tax incentives for the tourism industry within the state. The object of the research is the tax policy and tax mechanism in Russia in relation to tourism enterprises. The authors consider existing measures of tax incentives of the various actors in the field of tourism with an assessment of their significance and calculation of absolute tax burden based on specific examples. They also offer new incentives for efficient industry development of domestic tourism in Russia on the basis of the differentiation of enterprises of domestic tourism. Special attention is paid to the development and implementation of a special tax regime for tourism enterprises. The methodological basis of the study involves the systems analysis that allows to investigate and describe tax incentives for tourism enterprises as an element of the taxation system. In their study the authors also use such methods as synthesis, logic modeling, comparison and planning. The novelty of the research is caused by the fact that the authors summarize all current measures of tax stimulation for the enterprises of tourism and development on their basis of specific promising areas of transformation of the taxation system to ensure sustainable development of the industry of domestic tourism in the short term, as well as the creation of a favourable tourist infrastructure within the country for further development of inbound tourism.

DOI: 10.7256/2454-065X.2017.6.23650

Abstract: The subject of the research is the current state of the profits tax base distribution between budgets of the Russian Federation as well as adequacy of their objectives with reference to economic development. The object of the research is the corporate profits tax as an instrument of state financial regulation of the economy. The author of the article analyzes the reasonability of changes in the proportion of profits tax distribution between federal and regional budgets based on the example of the Vladimir Region and describes ways to improve this tax distribution and to ensure the balance of the regional budget. The author has based this article on Russian and foreign researches that cover the issues of state financial regulation of economic processes, and influence of tax incenctives on the society's development. The main research methods used by the author include induction, deduction and economic forecasting. The main results of the research are the following: 1) The author has ajusted international experience in profits taxation, in particular, progressive taxation scale. According to the author, this mean of financial regulation will ensure social justice in tax relations and give an opportunity to satisfy interests of both taxpayers and the state. 2) The author establishes legal requirements for mandatory reports regarding the proper use of corporate profits that have the zero profits tax rate according to the Tax Code of the Russian Federation. Creation of the proper use term in relation to the funds released as a result of tax rebates will allow to enhance the control over company's activity and to assess reasonability  of introducing corporate profits tax rebates. 

DOI: 10.7256/2454-065X.2017.6.23689

Abstract: One of the strategically important activities rendered by the state is provision of social welfare to population through direct and indirect influence on the economic system. In today's economically unstable conditions, the role of directed tax policy is growing because taxes regulate the state interference into economics and thus stimulate the volumes of production, technological development, and regulate the demand and supply, volumes of incomes and savings of the population. The subject of the research is the tax instruments of social welfare oriented at improving the well-being of the population which is a very topical issue taking into account the growing polarisation of population with different incomes. The object of the research is the social and economic relations between the state, populatin and economic entities arising in the process of tax collection and execution of social obligations of the state to improve the life quality of the citizens. The methodological basis of the present research involves Russian and foreign researches in the sphere of taxation. In the process of this research the author has used methods of modelling and systematisation. The author analyzes features of differentiation of incomes that prove the growing level of social polarisation and emphasize the need to develop socially oriented tax policy. The author also offers an extended definition of tax instruments oriented at social welfare, defines and presents a scheme of its key elements as well as describes their contents.

DOI: 10.7256/2454-065X.2017.6.23652

Abstract: In this article the authors analyze the economic content of tax potential of the region based on its essential characteristics. The subject of the research is the combination of financial relations connected with formation and development of the tax potential of the region. The object of the research is the tax potential of the region. The author considers the essential features of the tax potential of the region that define its economic contents, which include probabilistic and reproductive nature of the transformation of resources tax to the tax revenues of the budget through existing institutional forms of taxation taking into account tax risks and tax effort. A special place is given to the analysis of classifications of tax revenues that exist in the economic literature. The authors also offer their own classification of tax incomes of the regional budget when tax budget revenues of the region are divided into tax revenues of this fiscal period and tax revenues for future financial periods. The proposed classification allows to identify important groups of tax revenues which allows to analyze them from the point of view of identifying possible additional tax revenue and regional tax policy under current tax legislation. The theoretical and methodological basis of the research include works of domestic and foreign scientists devoted to economic theory, tax theory, finances, taxation, tax planning, analysis and control. The authors of the article use materials of periodicals, Internet resources, laws and regulations, accounting data and reports submitted by tax authorities and major taxpayers of the region. In the process of the research the authors have used the following methods: observation, analysis and synthesis, methods of systems and economic analysis, dialectic, comparative, functional methods, thus ensuring the reliability and validity of the findings and recommendations. The novelty of the research is caused by the fact that the authors develop theoretical positions that reveal the essential characteristics and economic content of tax potential of the region. Based on the author's conceptual approach the author has developed a structural model of the tax potential of the region that reflects its complex structured composition and can serve as the basis for the formation of methodological instruments to assess it.

DOI: 10.7256/2454-065X.2017.6.23580

Abstract: The subject of this article is the tax systems of two Latin American countries, Colombia and Chile. The main purpose of the article is to analyze the influence of tax measures on private investment in these countries. Main corporate taxes and contributions in Colombia and Chile and key corporate tax reforms in the past decades were described. The assessment of tax effects on private investment was given. The main scientific methods that are used in the article are systems, logical and comparative legal analyses. The scientific and practical novelty of the received results is that they allow to expand the database on tax measures to promote private investment. It was revealed that these countries apply various tax incentives that have unequal effectiveness on promoting investment. Moreover, it was concluded that taxation in Chile and Colombia is not the main factor that determines gross capital formation dynamics.