DOI: 10.7256/2454-065X.2018.5.26203

Abstract: The present article is devoted to the lega consequences of amendments made to the Tax Code of the Russian Federation on January 1, 2006, in particular, the part of the Code that regulates the procedure of accepting applications for VAT offset when goods (construction and installation services or works) are purchased. Transitional provisions of the federal law of July 22, 2005 No. 119 do not regulate the aforesaid issue. For this regard, Russian courts and competent authorities often apply contradictory approaches and solutions thereto.The author of the present article analyzes different positions and points of view on the matter referring to the law enforcement practice and position of the Ministry of Finances and Federal Tax Service of Russia and proves her point of view. The methodological basis of the research includes such formal logic methods as analysis andn synthesis. The author also applies special law methods such as formal law and comparative law methods. As a result of her research, Osina makes a number of conclusions including the following: 1) introduction of amendments has created the basis for the appearance of different approaches to answering the question about the deadline when VAT amounts that had been paid by taxpayer for construction works or services until January 1, 2006 should be reported; 2) legal positions of fiscal authorities and arbitration courts of different districts (on the one hand) and the Presidium of the Supreme Arbitration Court of the Russian Federation (on the other hand) are in fact contradictory; 3) it is important to view the position of the Presidium of the Supreme Arbitration Court of the Russian Federation taking into account the position of the Constitutional Court of the Russian Federation, in particular, their opinion that practice that worsens the position of taxpayer cannot be applied retroactively. 

DOI: 10.7256/2454-065X.2018.5.26789

Abstract: The subject of the research is the tax risks of the state arising under the conditions of digitizing of economic and business processes. Rapidly developing digital economy creates new problems including those that relate to the legal regulation. The problem of emerging tax risks of the state also come to the front. In her research Golovina analyzes the main trends of developing tax risks of the state including the following: 1. risks that arise as a result of increasing volumes of Internet trade; 2. risks that arise as a result of a growing number of the employed on the Internet; 3. risks that arise as a result of a wide distribution of crypto-currency. The author of the research has applied general research methods such as observation, comparison, collection, summary and analysis of data, deduction and induction. The informational background of the research involved laws and regulations, articles and researches of economic and financial editions, and electronic media. The scientific novelty of the research is caused by the fact that the author summarizes and analyzes the main defects of the applicable legislation including tax laws that create tax risks of the state. The main conclusion of the research is that the measures being undertaken now to regulate digital economy development are insufficient to eliminate tax risks of the state, thus it is necessary to further improve the legal basis including tax laws and others. 

DOI: 10.7256/2454-065X.2018.5.26996

Abstract: The subject of the research is the peculiarities of defining controlled transactions for the purposes of tax control over transfer pricing. The author of the article examines consequences of amendments made to the tax law, in particular, reduction of the list of controlled transactions, and analyses approaches to defining a controlled transaction in foreign tax law. The author also carries out an analysis of explanations of the Ministry of Finances of the Russian Federation and Tax Federal Service of Russia, Russian and foreign judicial practice on the matter, Russian and foreign researches, which makes the research important for practising lawyers. The methodological basis of the research is the general research methods such as analysis, synthesis, generalisation, the author has also used special research methosd such as formal law, comparative law and historical analysis. The scientific novelty of the research is caused by the fact that the author analyzes different criteria of the scope of application of tax control over transfer pricing and gives recommendations both for legislators and taxpayers who deal with the reduced list of controlled transactions. The main conclusions of the research are as follows: 1) when defining a range of controlled transactions, legislator applies a risk-oriented approach which allows to reduce the administrative burden on taxpayers; 2) based on the judicial practice and explanations of the Federal Tax Service of Russia, the aforesaid changes may have negative consequences, thus the author recommends what amendments should be made to the Tax Code of the Russian Federation; 3) taxpayers whose transactions will not be recognized as controlled should prepare additional rationale for an actual price of a transaction in order to reduce the risk; 4) in order to improve tax control taking into account experience of the foreign states, the author suggests to use the company's turnover volume as a criterion for recognising transactions as controlled, as well as to make up a certain criterion for preparation of documentation. 

DOI: 10.7256/2454-065X.2018.5.27103

Abstract: The authors of the article view and clarify the categorical framework, and carries out a comparative analysis of the methodological approaches to evaluating the tax burden in order to define adequacy of their application to analyzing Russian oil and gas companies taking into account their technological particularities, and the structure of tax and non-tax payments. The authors analyze the tax burden of oil and gas companies that represent different branches (gas and oil) and different degree of state control and participation: private gas company LUKOIL, government-controlled Rosneft, private producer of natural gas NOBATEK, and government-controlled company Gasprom. Calculations of tax burden based on analyzed methods are performed for different brances of annual reports for 2015 - 2017 published on websites of leading Russian taxpayers in the gas and oil sector of Russia. The authors describe the similarity and difference between terms 'gas burden' and 'tax take' and prove that it is better to use the term 'fiscal burden' instead of 'tax burden' for oil and gas companies. The authors also demonstrate that the method offered by the professor Sokolov is the best one to reflect the amount of the fiscal burden and the modified method of the Federal Tax Service is the best to evaluate the amount of the fiscal take. 

DOI: 10.7256/2454-065X.2018.5.26843

Abstract: The object of the research is the institution of tax administration in Russia at the modern stage. The subject of the research is the influence of traditional factors and IT-impact on the level of tax administration. To achieve the research targets, the author developed the correlation regression model. He selected a particular indicator to assess efficiency of tax administration, that is the volume of tax revenues into the state budget. Based on the analysis of literature and official data provided by tax authorities, the author selects particular factors to be used in the model and provides grounds for why the model should cover the infotelecommunication factor along with other well-known factors. Yablokov does the modelling for the federal districts and the Russian Federation and analyzes the results. He proves the influence of the technological factor on the tax collection rate and thus on the efficiency of tax administration. In his research Yablokov used the table method of visualisation of quantitative data as well as statisticsl methods of the analysis of economic phenomena and processes. In particular, to achieve the targets of the research, the author used the methods of analysis and synthesis, regression analysis, dynamics analysis methods, and evaluated the influence of common factors that describe particular activities of tax authorities and information telecommunication technologies on the level of tax administration. The approach developed by the author proves the need to further develop the digital environment of tax administration in Russia. 

DOI: 10.7256/2454-065X.2018.5.26943

Abstract: The subject of the research is the experience of the foreign states in applying personal income tax as part of state redistribution policy and tax reforms aimed at boosting economic growth, reduction of inequality and changing taxpayers' behavioral patterns. The object of the research is the taxation systems of the OECD member states. Special attention is paid to proving an important role of the progressive tax scale in the taxation of physical entities as a typical element of the taxation systems in developed countries. Koroleva analyzes the dependence of the degree of progression on the Gini coefficient, average wage and gross national income. She has used general research methods (comparison, analysis and synthesis, deducation and induction) and graphic presentation of research results. The novelty of the research is caused by the fact that the author defines patterns of the foreign states using the progressive tax scale in relation to personal income tax depending on the level of monetary inequality and well-being of their citizens. The author offers her own classification of the OECD member states depending on the amount of labor and gross income of citizens as well as the tax scale being used and the highest rate of income tax. The author also defines the main disrepances between the current state of the Russian system of personal income taxation and experience of the foreign states. 

DOI: 10.7256/2454-065X.2018.5.26988

Abstract: The object of the research is the state regulation in the sphere of tax control. The subject of the research is the impact of the tax service quality on business activity. The article is devoted to finding solutions that would increase competitive ability of the taxation system against the growing tax burden through automation of tax control and improvement of tax control in order to elimiate the limits of business activity. The aim of the research is to find the best solutions that would increase the quality of the tax service to limit the shadow economy effect and increase business activity. In the course of his research Vachugov has applied comparative and retrospective analysis methods, content analysis of the regulatory and legal framework, and systems approach to studying economic phenomena and processes. Vachugov also provides evaluation of the influence of automation of tax control measures on the efficiency of tax control and business activity, analyses peculiarities of increasing the quality of tax service in the field of tax control against the growing tax burden, and proves the need to legally enforce preliminary audit as a new form of tax control.