DOI: 10.7256/2454-065X.2019.2.28175

Abstract: The article is devoted to taxation of non-profit organizations. At the present time non-profit organizations play an important role in state policy as a result of developing civil initiatives. Non-profit organizations are meant to become the center of social relations. For this regard, the government must and should support and encourage charity givers. Unfortunately, the Russian Federation does not satisfactory implement the mechanism 'charity giver - non-profit organization - state government'. This is why it is very important to consider the experience of foreign states that would allow to evaluate different variants of taxation and to choose the best interaction scheme. The methodological basis of the research includes such research methods as general research methods, comparison, abstraction, induction, deduction, statistical research methods, etc. The author carries out a comparative analysis of the tax policy of the Russian Federation and the USA and makes conclusions about common approaches to taxation of non-profit organizations used in the USA and Russian Federation, what specific features the Russian Federation taxation of non-profit organizations has. The scientific novelty of the research is caused by the fact that the authors describe positive and negative moments of tax policies used by the countries and makes recommenations on how to optimize taxation in the Russian Federation. 

DOI: 10.7256/2454-065X.2019.2.28781

Abstract: In her article Golikova describes the reasons for blocking the reproduction of assets which currently results in increased risks for human life activity and increasing number of technogenic disasters. Thus, blocking of asset reproduction creates a demographic problem and depopulation in Russia. The author offers the following solutions of this issue: changes in provisions of the tax law in order to renew the main funds using their own development means (amortization and gains), investment tax deductions, and redistribution of tax burden. Analytical survey of the provisions of the Tax Code of the Russian Federation and legislative acts that have been efficient before and after Chapter 25 of the Corporation Tax Law come in force. Comparative analysis of the legal provisions and their influence on the results of financial and economic activity of Russian enterprises in different economic sectors based on the practical auditor's activity of the author over the past 20 years. The author of the article describes reasons for blocking reproduction of Russia's assets: independent elimination of own sources of finance (amortization and gains) according to the provisions of the Tax Code of the Russian Federation; existence of objective and fictitious unprofitability of Russian enterprises as a result of unrestricted acknowledgment of expenses for calculating corporation tax; and thus, limitation of the use of investment tax deduction that came into force on January 1, 2018. The author has offered the following mechanism of tax burden re-distribution: imposition of wealth tax in order to withdraw previous amortization deductions and introduction of the progressive scale of the income tax with a complete cancelation of the tax for particular kinds of physical entities. 

DOI: 10.7256/2454-065X.2019.2.28772

Abstract: The article is devoted to the analysis of the procedure of granting and using profit tax deductions for investment-related expenses. The aim of the research is to systematize current standards of the federal law and legislation of the Russian Federation constituents that grant tax deductions for investment-related expenses. At the first stage of research Chudinovskikh analyzed the provisions of the Tax Code of the Russian Federation that give investment deductions for income and profit tax. The researcher suggests to use the term 'corporation tax deduction for investment-related expenses' and defines the highest possible economic effect of taxpayer privilege. At the second stage of research the author of the article carried out a comparative analysis of the regional laws and regulations that set forth the procedure of using corporation tax deduction for investment-related expenses. At the third stage of research the author defines advantages and risks that relate to the adoption of corporation tax deduction laws and regulations. In the course of the research the author has applied general research methods such as analysis and synthesis as well as special research methods such as formal law and comprative law methods. The information base of the research is the provisions of the Tax Code of the Russian Federation and laws of the Russian Federation constituents. The procedure for granting corporation tax deductions for investment-related expenses depends on regional specifics too much. As a conclusion, the author emphasizes the need to introduce corporation tax deductions for investment-related expenses in all constituents of the Russian Federation. This would allow to encourage investment activity. 

DOI: 10.7256/2454-065X.2019.2.21883

Abstract: The object of this research is the deoffshorization of Russia's economy. The subject of the research is the taxation of legal entities' and physical entities' assets outside the jurisdiction of the Russian Federation. In the first part of the article Aleshin gives an insight into the amounts of monetary funds transferred outside the jurisdiction of the Russian Federation. The author tells the results of voluntary capital amnesty and provides data for the fiscal period of notification of participation in foreign companies under control. The author of the article also emphasizes the importance of the BEPS Project in Russia and underlines the importance of country-by-country tax information about major taxpayers and physical entities that are tax residents of the Russian Federation. The main conclusions of the research is the proof of the practical importance of the BEPS Project in Russia. The researcher also emphasizes the need in country-by-country cooperation of tax services for the purpose of taxation of physical entities as well as country-by-country taxation records. In particular, country-by-country cooperation would allow to better analyze schemes of profit erosion, to outline new potential threats and improve understanding and planning of future tax revenues. 

DOI: 10.7256/2454-065X.2019.2.27133

Abstract: The subject of the research is the tax control over transfer pricing under the conditions of international tax competition. The object of the research is the conditions for the development of Profit Centers and Investment Centers that will contribute to the consolidation of the taxable base in Russia. The author of the article emphasizes that the main target of tax control over transfer fpricing is the timely detection of the violation of the 'reach out' principle. To eliminate the negative consequences and tax losses of the national budget, the author of the article offers a new paradigm of tax control over transfer pricing that can be used under the conditions of international tax competition. Using econometric and statistical research methods, in this article Grundell provides the results of his research of criterial components that influence the development of Profit Centers under particular tax jurisdiction, he also analyzes integral financial economic indicators. The novelty of the research is caused by the fact that the author's model of assessment indicators used to evaluate efficiency of the development of Profit Centers in Russia under the conditions of international tax competition gives a new approach to tax control over transfer pricing and determination of the price market level for negotiation analysis. The author's special contribution to the topic is that as a result of the SWOT-analysis, the author has calculated the yearly average-weighted influence of all indicators  on the development of Profit Centers in Russia. Thus, the author concludes that if favorable conditions for the indicators of the development of Profit Centers are created in the Russian Federation, multinational corporations will try to create Profit Centers and Investment Centers in Russia which will contribute to the repatriation of the taxable base and new approaches to simplified control over transfer pricing.