DOI: 10.7256/2454-065X.2018.6.26558

Abstract:  The subject of the research is the procedure that is used by a continuing company to assess the treshold of the basis for calculating insurance contributions payable to employees of an accessed company. The author focuses on the question whether a continuing company is entitled to include amounts that have been paid to employees of an accessed company during the fiscal period prior to the day of reorganization into the aforesaid basis. Osina analyses and interprets explanations of the Ministry of Finances of Russia and Federal Tax Service of Russia, judicial practice and researches on the matter, which causes the importance of this particular research for practical lawyers. The methodological basis of the research implied such formal logical methods as analysis and synthesis. The author has also applied special law science methods such as formal law and comparative law. The scientific novelty of the research is caused by the fact that the author carries out an analysis of the provisions of Part 34 of the Tax Code 'Insurance Payments' that have been in effect since 2017, and their practical implementation and associated law-enforcement practice, as well as compares them to previous regulations and practice. The main conclusions of the research are as follows: 1) the treshold of the basis for calculating insurance contributions should be defined by a continuing company and include payments made by an accessed company to employees during the fiscal period prior to the moment of the company's reorganization; 2) legality and foundation of this position have been proved by many years of judicial practice including that of the Supreme Arbitration Court of the Russian Federation and Supreme Court of the Russian Federation. 

DOI: 10.7256/2454-065X.2018.6.27340

Abstract: The subject of the research is the tax expenditures defined as the fallout out of the budget system as a result of granted tax rebates, preferences and other tax regime reliefs. The article is devoted to the principles of referring tax rebates to tax expenditures as well as the development of methodological approaches to reviewing tax legislation in order to define criteria tax rebate criteria and develop the methodological basis for evaluation of the shortfall in the budget by keeping the register of tax expenditures based on the principles of budget classification. The methodology of the research is based on the principles of systems analysis, synthesis, comparison, generalisation that allow to define approaches to classification of tax expenditures. The authors offer their own principles for developing the tax expenditure register and tax rebate register. These principles include neutrality, justice, efficiency, approximation and legitimacy. The novelty of the research is caused by the fact that the authors develop criteria for selection of tax preferences, rebates and other tax regiem reliefs to include them into the register of tax expenditures. The practical importance of the research is that the authors offer the register of tax expenditures based on the principles of existing budget classification adn taking into account the designated use of each kind in particular. The development of such register will raise efficiency of mnaging the resources of the Russian Federation budgetary system and to create conditions for elimination of negative effects caused by the inter-country competition for the taxation base.  

DOI: 10.7256/2454-065X.2018.6.26024

Abstract: The article is devoted to the issue of reducing state tax risks caused by informal activity of the self-employed citizens through improving the taxation system and defining the legal status of the self-employed citizens. The aim of the article is to define state tax risks that relate to the self-employed citizens, and to develop recommendations on eliminating them. The author of the article offers her own classification of the self-employed citizens depending on the degree of their law-obedience. She also describes approaches to developing a risk-oriented model of tax administration: legal, organisational, and informative, describes the main risks of tax administration and makes recommendations for their elimination taking into account the degree of law-obedience of taxpayers. The methodology of the research is based on the systems approach that allows to identify problems that may arise in the process of managing state tax risks through performing a complex analysis of legal, organisational and informative structural elements of the tax administration model. The author demonstrates that it is very important to define the legal status of self-employed citizens and to take into account their behavior as taxpayers in order to develop and implement the risk-oriented modelof tax administration. The author also proves the need to establish a special tax regime for self-employed citizens, i.e. the tax on their sales and purchases, that may be function in addition to the patent taxation system on a voluntary basis. Insurance payment should be made by the self-employed citizens on a voluntary basis. Recommendations that were made as a result of the research can be used by tax authorities and state administrative bodies in the sphere of taxatino and tax administration of the self-employed citizens taking into account the behavior of the population as taxpayers and benefits of economy digitalization.   

DOI: 10.7256/2454-065X.2018.6.26822

Abstract: In the Russian Federation tax deductions on personal income tax have an apparent social focus. At the same time, imperfection of the current mechanism of social and property-related tax deductions causes a hidden regression in the taxation of personal income. The subject of this research is standard tax deductions on personal income tax in terms of their social functions. The aim of the article is to analyze the economic effect of standard tax deductions on personal income tax and give recommendations on their improvement. In the course of the research the authors applied general research methods (deduction and induction, analysis and synthesis, description and generalisation) and special research methods (economic analysis, comparison method, presentation of data in the form of tables). The researchers analyze the volumes of tax economy (tax benefits) on personal icnome tax granted to taxpayers who use standard tax deductions, and their share in the annual budget of physical entities. Based on teh analysis of the drawbacks of the current tax deduction mechanism, the authors give their recommendations regarding further development of standard tax deductions on personal income tax in order to raise the taxation fairness. The authors evaluate shortfalls in budget revenues as a result of the application of aforesaid measures. The novelty of the research is caused by the fact that the authors develop the system of standard tax deductions that would be based on the living wage minimum and thus would satisfy the principles of justice. The results of the research can be used to define priorities for the development of the tax system by the Ministry of Finances and Government of the Russian Federation. The authors conclude that the current concept of tax deductions on personal income tax does not satisfy the principles of justice and thus needs to be improved. 

DOI: 10.7256/2454-065X.2018.6.27211

Abstract: The tax burden evaluation has been studied since the very moment of the statehood formation and has remained a nettlesome issue up to the present day. The rationale of the research is caused by the fact that state and business have contradictory views on the criteria and definition of the integral indicator 'tax burden' as it is given by the Federal Tax Service. The subject of the research is the combination of economic relations and problems that may arise between the Federal Tax Service of Russia and companies regarding administration of the corporate 'tax burden'. The object of the research is the 'tax burden' indicator, method of calculation and evaluation of it. In the course of the research the author has used such methods as structural logical, comparitive and method of scientific abstraction. The theoretical and methodological basis of the research imply scientific researches of economists on the matter, legislative acts of the Russian Federation that regulate issues on taxes and tax administration. In her research Gribushenkova provides a critical analysis of the tax burden evaluation bsed on the method offered by the Federal Tax Service of Russia. She analyzes drawbacks and benefits of the aforesaid calculation method and evaluates objectivity and validity of the quotations being used as well as shares her own opinion on some debating issues. In conclusion she gives recommendations on how to improve the calculation method. Based on the author, this will allow a more valid calculation of the indicator 'tax burden'.