DOI: 10.7256/2454-065X.2017.8.23703

Abstract: The research is devoted to regional features of collecting transport tax from physical persons. Almost every family in Russia owns a car or other vehicle, which are subject to taxation, so the question of levying the vehicle tax and identification of regional features of its collection are relevant to all Russians. The object of this research is the taxation of vehicles belonging to physical persons in the Russian Federation. The subject of the research is the tax relations arising between the state and individuals on the taxation of vehicles.In her research Borodina analyzes dynamics and structure of payments for the transportation tax levied on individuals. Special attention is paid to the following aspects: the structure of distribution of vehicles and amount of vehicle tax according to the Federal districts; the detailed analysis of the collecting transport tax from physical persons in the Central Federal district. In her research Borodina has used statistical, analytical and graphical research methods and carried out qualitative, quantitative, comparative and retrospective analysis. The researcher has also used the method of synthesis. The main results and conclusions of the research are the following. The author has discovered inhomogeneous distribution of transport tax sums collectged from individuals in federal districts and Russian Federation constituents. The transport tax burden has been shifted from light motor vehicles and motor bikes towards trucks and air vehicles owned by individuals. The author has also discovered the low profitability of implying multiplying coefficients for light motor vehicles for the budgets of the Central Federal District constituents. Based on the analysis of legislative acts of the Central Federal District constituents the author has found out that many regions do not use the opportunity to apply tax priviledges and differentiated tax rates offered by the Tax Code of the Russian Federation which significantly reduces the regulating and social functions of transport tax. 

DOI: 10.7256/2454-065X.2017.8.23863

Abstract: The subject of the present research is the problems arising at the point when tax and levy laws and bankruptcy laws cross. Even though researchers touch upon particular issues related to the topic when analyzing these or those problems associated with the legal regulation of bankruptcy relations, it must be admitted that there are no comprehensive efforts devoted to fulfilment of VAT obligations in bankruptcy. The object of the research is the social relations arising in the process of a bankrupt organisation performing their VAT obligations as a result of goods, works or services sale. The author of the article examines such aspects of the topic as the conceptualisation of the idea about recognising asset disposition and property right enforcement as VAT tax object. The author also makes an attempt to systematise various interpretations of legal standards and to fill in the gaps in legal regulation of recognizing insolvent taxpayer's property disposal operations performed in the process of regular economic activity of a debtor or bankrupt assets sale. The rationale of the research is caused by the need to improve applicable legal provisions on taxes and levies that do not fulfil the requirements of modern law-enforcement practice. The research is based on the methods of historical and comparative law studies. In the course of his research the author has defined contradictions in the legislation and judicial practice on the issues of fulfilment of VAT obligations by taxpayers in bankruptcy. The author of the article has also used the methods of legal modelling when analysing when analyzing VAT obligations in bankruptcy and distribution of monetary funds received from renting debtor's property as part of covering the debt of creditors whose rights are secured by the pledge of property. The researcher has made theoretical and practical recommendations regarding solution of problems in the sphere of the mutual interaction between tax legislation and bankruptcy laws. As a result of his detailed analysis of VAT obligations, the author has defined positive and negative factors of recognising debtor's property disposal, service and work performance operations as VAT objects. The author also makes recommendations on how to improve existing provisions of tax legislation by extending the positive content of operations that are not recognized as VAT objects. Particular conlcusions have been made in regard to qualifying tax obligations arising from the current activity of a debtor as VAT objects in case of unreasonably long economic activity within the framework of the procedures applicable in accordance with the bankruptcy legislation. 

DOI: 10.7256/2454-065X.2017.8.23918

Abstract: The subject. The subject of the research is the regional features of corporate property tax and prospects for developing it at the modern stage. Corporate property tax is a regional tax and one of the most important sources of regional budgets. The author of the article focuses on the analysis of regional tax policy in the sphere of corporate property taxation. In this research the author pays special attention at such aspects as the need to develop a rational system of corporate property taxation taking into account regional features at this stage. Methodology. The analysis of practice of corporate tax collection was based on general research methods (observation, logical analysis, economic analysis, complex analysis, analogy) and special research methods and procedures (comparison and generalisation, selection and grouping). Results. The author gives recommendations on how to improve corporate taxation tax at the regional level under modern conditions. The author has analyzed dynamics of revenues from corporate property tax into consolidated budgets of the Russian Federation and consolidated budget of the Republic of Dagestan as well as the main factors that influence the collectability of this tax. The author's contribution to the topic is her recommendations on how to improve this tax, in particular, the author's idea that there is aneed to increase tax rates for expensive tax objects and review the cadastral value of property objects as well as further improve the system of corporate tax rebates. In addition, the author emphasizes the importance of activities to increase efficiency of tax authorities' activities including that with the use of modern automated information systems for the purpose of reducing expenses of tax administration and increasing their quality and control. Conclusion. The author's contribution is that she offers recommendations aimed at increasing efficiency of corporate taxation system under modern Russia's conditions.   

DOI: 10.7256/2454-065X.2017.8.23949

Abstract: The subject. The subject of the research is the grounds for improving individual taxation system (taxation of residential property) based on the development of models for their cadastral valuation and prediction of consequences of individual taxation decisions. The object of the research is the mutual relations and mutual influence arising in the process of individual property taxation based on state cadastral valuation. The purpose. The purpose of the research is to make recommendations on how to improve procedures of calculation and collection of individual property (residential property) tax based on state cadastral valuation. Methodology. The theoretical and methodological basis of the research is the concepts and fundamental provisiosn in the sphere of taxation theory, theory of property valuation, theory of public finances reflected in monographs, researches and practice-oriented findings of foreign and Russian authors, publications of research centers, and legal acts and laws of the Russian Federation and its constituents. The adequacy of conclusions is guaranteed by the combination of approaches and methods such as systems approach, analytical method, method of documentary sources analysis, and method of comparative analysis. Based on the crtical analysis of the Methodological Guidelines on State Cadastral Valuation (2016) the authors have discovered provisions that are not sufficiently grounded and thus do not allow to perform a correct calculation and collection of individual property tax. Based on the systems approach, the authors have made recommendations on how to improve the method of residential property valuation as well as to reform the existing system of property taxation in general. At the present Russia has made serious steps towards developing an efficient individual property (residential property) taxation system. However, the results of the author's analysis demonstrate that there is still much to be done to develop the theoretical, methodological and instrumental basis of the reform. 

DOI: 10.7256/2454-065X.2017.8.23902

Abstract: The relevance of the article is conditioned by the need to adapt in Russia progressive foreign experience on the use of property taxes as a tool to reduce excessive economic inequality. The article is devoted to the study of the state of the property taxation system in France. The structure of tax revenues of France's central budget in 1996-2015 is analyzed. The main elements of the solidarity tax on wealth, the inheritance and gift tax, the capital gains tax on the sale of real estate are considered. The researchers have used general research methods and techniques of vertical and horizontal economic analysis. The research has also covered statistical data of OECD countries and the Ministry of Budget, Public Accounts and Civil Administration of France. The results of the research have demonstrated an increased contribution of property taxes to GDP and tax revenues in France compared with the average for the OECD countries. The share of tax on personal income is below the average for OECD countries. Based on the results of the research the authors have concluded that wealth taxes’ role in the formation of budget of France revenues is not the main one. Their function is to solve the problem of income inequality of the population.