DOI: 10.7256/2454-065X.2019.8.30186

Abstract: The subject of this research is the economic mechanism of formation of the valid taxable base of land parcels of agricultural designation by land tax based on cadastral value. The goal consists in examination of peculiarities of tax planning in the area of analysis of regulation of taxable base on land of agricultural designation in the current conditions of actualization of cadastral value on the regional level with determination of average indexes of exaggerated value, structure of subjects of litigation and it dynamics of its changing. The object of this research is the economic system in form of land parcels of agricultural designation with taxable base in form of cadastral value. The authors explore the questions of the genesis of normative base, conclusions, recommendations, and list of literature on the matter. The scientific novelty lies in a complex of discovered peculiarities of the functionality of economic mechanism of forming valid taxable base of land parcels of agricultural designation, key trends in actualization of their cadastral value based on the economic processes of mass cadastral valuation on the regional level through the estimate of exaggerated value, as well as structural components of the subjects of litigation and their dynamics. The main conclusions consist in a set of scientifically substantiated claims on development of fair taxable base on the regional level, study of the subjects of challenge of cadastral value, and development of a number of practical recommendation.

DOI: 10.7256/2454-065X.2019.8.30820

Abstract: The subject of this research is the peculiarities of calculation of value-added tax in receipt of budget subsidies. The author examines the condition for application VAT deductions by taxpayers-recipients of budget subsidies. It is also pointed out that according to positions of the tax law, taxpayer must restore taxes not previously subject to deduction in cases of receiving subsidization after purchase. Special attention is paid to the history of development of VAT tax legislation in receipt of budget subsidies, starting from 2011. Based on the conducted analysis of the provisions of tax legislation, the author determines a contradiction between the Section 6 of the Article 171 of the Taxation Code of the Russian Federation (TCRF), according to which  a deduction can be claimed during acquisition of main funds, regardless of the source of financing, and the Section 2.1 of the Article 170 TCRF, as well as Subsection 6 of the Section 3 of the Article 170 TCRF, which do not allow the taxpayer-recipient of the budget subsidies to use VAT deduction. The main conclusion of the conducted research consists in the need for changes of the tax norms. The scientific novelty lies in the proposal of new formulation of the Section 6 of the Article 171 of the Taxation Code of the Russian Federation so that the taxpayers who use the results of state investment activity would not have competitive advantage in form of VAT deduction.

DOI: 10.7256/2454-065X.2019.8.30705

Abstract: At present time, Russian Federation does not have neither the special regulation of the status of digital financial assets, nor the rules of taxation of their transactions. Due to rapid development of digital financial instruments on the Russian and international markets, the authors analyze the possible mechanism of taxation of the income of foreign organization gained from transactions using digital assets on the territory of the Russian Federation. Prior to the analysis of the tax consequence of transactions with digital financial assets, the authors explore the legal status of digital financial assets in Russia based on studying the acting legislation, case law, official positions and existing works dedicated to this question; and later formulate general provisions pertinent to withholding of VAST and income tax from transaction involving digital financial instruments. Using the universal mechanism of withholding income tax and VAT, the authors model possible mechanism of taxation of income gained by foreign organizations from transaction involving digital financial assets.

DOI: 10.7256/2454-065X.2019.8.30763

Abstract: The subject of this research is the peculiarities of formation of financial performance of Consumer Credit Association (CCA). The work examines the state of development of CCAs and their role in the financial system of the Russian Federation. Assessment is given to the financial-credit potential of the CCAs. The article reflects the peculiarities of revenue and expense accounting, as well as formation of financial performance; presents the structure of assets and passives of the CCAs. The author determines the nuances of calculation of income taxes of the organizations under general regime of taxation, as well as in a simplified system of taxation. Particular attention is paid to the riskiness of participation in CCA. The conclusion is made on the low level of incentivizing of the development of CCAs, although it may sole the acute socioeconomic issues. The author proposes measures on development of CCAs and improvement of financial performance, such as tax incentives, expansion of capabilities of CCAs, reduction of risk of taking part in CCAs.

DOI: 10.7256/2454-065X.2019.8.29921

Abstract: This article argues the need for enhancing the role of tax policy in regulation of the activity of small businesses with consideration of the nuance of their functioning. Research is conducted on the efficiency of regional tax policy in application of special taxation regimes, proposing vectors of its improvement. The author explores the practice of application of small business taxation in the Republic of Dagestan. Special place in the article is given to the methods of tax incentivizing of small business in priority economic sectors (production and scientific). Based on the analysis of the process of implementation of special regimes of taxation of small businesses, the author substantiates a set of scientific practical recommendations on their improvement on the regional level under current conditions of the Russian Federation (on the materials of the Republic of Dagestan). The author also suggests application of differentiated approach towards tax rates on the regional level by a simplified taxation system, establish the value of potential expected income of entrepreneurs in implementation of patent system of taxation based on profitability of separate types of activity, as well as increase the quality of tax administration and forecasting of tax inflow. Moreover, the article proposes introduction of additional measures that would allow preventing violations of tax legislation by small businesses.