DOI: 10.7256/2454-065X.2018.2.25714

Abstract: The subject of the research is the mechanism of interaction between tax authorities and internal affairs bodies aimed at discovering illegal schemes of tax avoidance in the process of tax control. The purpose of this article is to define drawbacks and gaps in the aforesaid process as possible factors that may reduce efficiency of their joint efforts. The author pays special attention to the place and role of internal affairs bodies in the process of tax control and tax relations in general. In the course of her research the author has used the following research methods: economic statistical, historical logical, graphical methods and systems approach that allows to comprehensively study the process of interaction between tax authorities and internal affairs bodies. The author's contribution to the topic is that she defines and describes a number of problems that may arise in the process of their interaction and offers solutions of these problems. As a conclusion of the research, the author emphasizes the need to clarify the status of internal affairs authorities in tax control as well as the need to involve internal affairs bodies in tax relations. 

DOI: 10.7256/2454-065X.2018.2.25434

Abstract: The question about the legal regulation of social relations in the Trans-Dniester Region of the Republic of Moldova is a bright example of interaction between international and national standards. As a result of the principle of equal rights and self-determination of peoples, legal regulations (including tax rules) have been limited in the Trans-Dniester Region. That resulted in the formation of two taxation systems within one state, Republic of Moldova. The subject of the research is the tax legislation and practical implementation thereof in the territory of the Republic of Moldova takng into account limited legal rules and regulations. The methodological basis of the research includes both general research and special methods of law researches. General research methods included analysis and synthesis, induction and deduction, historical and linguistic methods. The main special methods used in the research included formal law, structural system methods and comparative law method. In this research Nani tried to define and analyze particularities of the legal regulation of taxation in the Trans-Dniester Region taking into account regulatory prescriptions in effect and law enforcement practice as well as international standards. These particularities relate to legal sources of taxation regulation in the Trans-Dniester Region, rights and responsibilities of taxpayers and implementation of taxation rules and regulations. The author of the article proves the need to reform the taxation system of the Trans-Dniester Region considering difficulties that arise in practice as a result of corporate profit tax and absence of the VAT collection system.   Republic of Moldova, Transnistria, taxes, principle of equal rights and self-determination of peoples, principle of territorial integrity, tax legislation, tax benefits, VAT, turnover tax, international treaties

DOI: 10.7256/2454-065X.2018.2.25430

Abstract: The subject of the research is the mechanism of corporate profit taxation and improvement of the fiscal and regulating functions of tax at the  modern stage. The author of the article examines particularities of implementation of such mechanism as well as fiscal and regulating functions of profit tax and proves the need to improve the mechanism of this tax including that for the purpose of encouraging investment activity. The author's contribution to the topic is that she makes recommendations aimed at improving the mechanism of corporate profit taxation and increasing its regulating function under the current conditions of the Russian Federation. In the course of the research the author has used such general research methods as induction and deduction, synthesis, comparative analysis, and special research methods such as sample and grouping. The author carries out an analysis of corporate profit tax revenues into the consolidated budget of the Russian Federation over the period since 2014 till 2016 and describes particularities of profit taxation in the Republic of Dagestan. The author makes recommendations on how to improve the mechanism of corporate profit taxation including that for the purpose of encouraging investment activity. The author pays special attention to analysing the procedure for carrying out the depreciation policy and the mechanism for granting tax preferences and makes recommendations on how to reform those at the modern stage of Russia's development. 

DOI: 10.7256/2454-065X.2018.2.25439

Abstract: In 2010 the Kyrgyz Republic faced the introduction of the residential property tax. The following seven-year period of tax collection demonstrated obvious drawbacks of the residential property taxation strategy, its methodology and tax model. The weak point of residential property tax is its fiscal invalidity that makes the Government of the Kyrgyz Republic and expert community representatives to bring forth the item on the agenda. In this regard, the author of the article presents and examines results of the research which object is the residential property tax in the Kyrgyz Republic and subject is the fiscal efficiency thereof. The methodological  basis of the research includes comparative analysis of the results of a numerical experiment predicting the sum of tax for all apartment of a housing estate in Bishkek calculated on the basis of applicable Tax Code and models offered as part of tax initiatives from the part of the Government of the Kyrgyz Republic and the author of the article. Based on the research results, the author makes a conclusion that the current residential property tax model as well as the one offered by the Government of the Kyrgyz Republic are neither fiscally solvent nor provide long-term prospects because they do not have the mechanisms that would set a record of inflationary processes and enable taxation progressiveness. 

DOI: 10.7256/2454-065X.2018.2.25360

Abstract: In his article Ivanov touches upon international taxation of foreign economic activity actors. The subject of the research is the problems caused by the dilution of the tax base and  profit shifting signified by OECD and the object of the research is the Russian rules for holding operations performed by companies. The author examines such aspects of the topic as controlled foreign corporations, transfer pricing and thin (insufficient) capitalization as well as geographical interests of Russian companies in relation to direct foreign investments. The author pays special attention to the motives that route Russian direct investments to aforesaid jurisdictions. The methodological basis of the research is the theoretical approaches to developing a 'neutral' tax policy in relation to investment activity of multinational companies, Russian tax laws and reports of the Federal Tax Service as well as results of a coordinated research of direct investments performed by the International Monetary Fund. The results of the research include the following conclusions: Russian regulations of intercompany operations are based on international recommendations and allow to control foreign trade transactions that are 'sensitive' for the budget. The stucture of foreign direct investments from the Russian Federation demonstrates understandable business motives and entrepreneur goals that require the government to improve taxation and business conditions of economic, i.e. international, company's activities as well as participation in international exchange of tax information. Coordination efforts applied by OECD create a new legal basis for international taxation that would require modern conditions of business operations.