DOI: 10.7256/2454-065X.2018.11.27977

Abstract: The authors of the article focus on some prospects of the international coordination of approaches of BRICS countries to cross-border taxation and other cross-border economic relations. In particular, the author analyzes the issues that arise during the development of the BRICS Multilateral Double Taxation Avoidance Convention in relation to particular revenues of small- and medium-sized businesses (based on using the method of release of certain extraterritorial revenues of taxation) and BRICS Multilateral Convention that regulate cross-border tax disputes (on the basis of implementation of mediation elements and tax arbitrage for particular categories of tax cases). In addition, the authors of the article evaluate prospects for the convergence of financial and taxation systems of BRICS countries and establishment of general and special measures of tax abuse prevention, taxation rules of controlled foreign companies, procedures to prove fiscal residence and rules for the implementation of tax treaties during taxation of sources of income and particular rules of taxation of permanent establishments.

DOI: 10.7256/2454-065X.2018.11.28257

Abstract: The creation of a register of tax benefits, which is currently being worked out in the Russian Federation, involves, firstly, determination of the list of tax legislation norms that can be considered as tax benefits, and secondly, distinguishing basic benefits and tax expenses from the total number of tax benefits. The difficulty of attributing individual tax legislation norms to tax benefits is related to the fact that, based on the definition of the concept of tax benefit, given in Article 56 of the Tax Code of the RF, it is not always possible to categorize one or another rule to a tax benefit. Therefore, the author of the article suggests the criteria to which the tax benefit should correspond; defines the requirements for basic tax benefits. For example, she gives a specific list based on VAT. The author has used the system analysis, dialectical approach, deduction and induction methods, comparisons and analogies, and generalization method. Based on the analysis of various forms of tax advantages provided to certain categories of taxpayers, and their compliance with the definition of the concept of tax benefit given in Article 56 of the RF Tax Code, the author came to the conclusion that it is necessary to develop the criteria with which the tax benefit should correspond. Based on these criteria, tax exemptions are highlighted by the example of VAT, proposals are made to classify certain norms of the Code as elements of the mechanism for calculating VAT, to operations that are outside the scope of VAT taxation; The requirements for classifying tax benefits as basic benefits and tax expenses for different types of taxes are defined. For example, based on the analysis of VAT, the author shows the types of basic tax benefits and tax expenses.

DOI: 10.7256/2454-065X.2018.11.28429

Abstract: The subject of the research is a set of scientific and practical issues aimed at improving the effectiveness of countering tax evasion in the context of “whitewashing” industries. The object of research is the shadow economic activity and the mechanism of tax evasion. The article argues the importance of studying the problems of the shadow economy as one of the main national threats of the state in modern conditions. A comparative analysis of the level and structure of the shadow economy in various countries. The main measures implemented in the Russian Federation to reduce tax evasion based on the development of the digital economy are disclosed. Indirect signs of a high level of tax evasion in certain segments of the economy of the Republic of Dagestan are highlighted. The measures implemented in the Republic of Dagestan on the legalization of the shadow economy are highlighted and possible ways of increasing the efficiency of the tax administration's fiscal authorities are indicated. In the course of the study, the methods of statistical observation and sociological polls, groupings and generalization, analysis and synthesis, probabilistic assessments, as well as a logical and systematic approach were used. The scientific novelty of the research is caused by the fact that the authors offer a set of scientific and practical recommendations aimed at increasing the effectiveness of resisting tax evasion and reducing its scale in various segments of the Russian economy based on the priority of implementing the institutional approach. The necessity of reaching a compromise of the interests of the state and taxpayers in the process of implementing measures aimed at improving the effectiveness of countering tax evasion is substantiated. The main contribution of the study is to justify the need for a priority institutional approach to solving the problems of tax evasion in modern conditions.

DOI: 10.7256/2454-065X.2018.11.20922

Abstract: In his research Rakov analyzes the problem of tax avoidance from the point of view of the tax shifting concept from the historical point of view. The subject of the research is the terms 'tax shifting' and 'tax avoidance'. The scope of the research also covers tax avoidance patterns, classifications of tax avoidance, and tax avoidance preventive measures. Within the framework of the research the author views the tax avoidance process as an economic and legal phenomenon. The author examines the grounds for the creation of the tax avoidance preventive regime with regard to the Russian environment of the late XIXth - early XXth centuries. In the course of writing this article Rakov has applied historical method, comparative law, formal law methods, formal law, hermeneutics, synergetics, inductive and modelling research methods. The comparative analysis of the Russian and Western European approaches to the tax avoidance issue at the turn of the XIXth - XXth centuries has demonstrated that the development of a special legal order of tax avoidance relations had never been raised during that period. At the same time, when discussing the  nature of such relations, researchers made particular conclusions that would be later used to develop the tax avoidance concept. Based on the analysis of particular theses discussed by financial law researchers, the author of the article makes and discusses general provisions of the tax shifting concept and the grounds for the creation of the tax avoidance concept typical for the XIXth - XXth century period. 

DOI: 10.7256/2454-065X.2018.11.27972

Abstract: This article is devoted to the analysis of the regulation of different kinds of indirect taxes in Canada and their comparison to similar Russian taxes. Chernov focuses on the legal regulations and other sources that regulate the relations between the state and indirect taxpayers in Canada as well as implementation of similar indirect taxes in Russia. Moreover, the author provides an analysis of the regulation of similar indirect taxes in the EU countries and describes the positions of international organisations in relation to particular kinds of indirect taxes. Within the framework of this research, the author has used general research, analytical, deductive, inductive and comparative methods. The rationale of this research is caused by the fact that regulation of indirect taxation in Canada is understudied by Russian scientists and practical lawyers. At the same time, Canadian taxation system is recognized as the best one in the world every year. The combination of aforesaid circumstances prove that Canadian experience is important and can be used in Russia.