DOI: 10.7256/2454-065X.2019.9.30793

Abstract: The subject of this research is the Russian practice of tax incentives of the industrial and innovation territorial clusters using preferential tax regimes of special economic zones and territories of advanced socioeconomic development. Analysis was conducted on the legal framework of federal level in the area of regulating industrial and innovation clusters, methodological support of implementation of cluster policy, as well as regional legislation for determination of potential tax breaks and preferences in terms of the regime of special economic zone and sectoral incentives on the example of pharmaceutical cluster of Kaluga Region. The main conclusion consists in the following theses:  - harnessing the potential of zones with preferential tax regimes is a relevant vector of government policy aimed at supporting the development of innovation and industrial clusters; - the three models of tax incentives of cluster participants based on special economic zones and priority social and economic development areas have formed within the Russian practice; - pertinence of legislative review of the question on providing additional preferences related to value-added tax and insurance premium to the cluster participants.

DOI: 10.7256/2454-065X.2019.9.30978

Abstract: The subject of this research is tax incentives of industry. The object of this research is the susceptibility of industrial sectors to fiscal incentives.  The goal consists in determination of areas of tax incentives for industry and diagnostics of the demand for tax breaks from the positions of government fiscal support of economic growth in the Russian Federation. The author suggests the assessment indicators of sectoral susceptibility to fiscal incentives grouped in accordance with the areas of support of industry. The conclusion is made in the low level of susceptibility of industry to the tax instruments of stimulation investments into fixed capital, innovation activity.  Research methodology leans on the systemic approach that allows identifying the problems of tax incentives for economic growth in the sectors of economy. The scientific novelty consists in formulation of the original approach toward selection of assessment indicators of susceptibility of industrial sectors to tax incentives. Having analyzed the statistical data of tax reporting and development indicators of industrial sectors, the author states that despite a broad range of tax breaks, the potential of government policy measured aimed at supporting industrial sector of the economy is yet to be fulfilled.

DOI: 10.7256/2454-065X.2019.9.31003

Abstract: Relevance of studying the efficiency of government tax policy in oil and gas sector is substantiated by the portion of revenue generated by oil and gas industry. The subject of this research is the approaches, method and tools for analyzing the efficiency of tax policy in oil and gas sector. The object is the government tax policy in oil and gas sectors and the peculiarities between oil and gas industries. Special attention is given to the idea, implementation and interpretation in tax policy. The main research method is the general scientific analysis that allows determining the idea, implementation and as the key forms of existence of tax policy. The scientific novelty consists in using the approach on separate analysis of the idea, implementation and interpretation of tax policy, considering the cyclicity of these phases of its existence. The main conclusion of the conducted research lies in the thesis that an adequate analysis of the efficiency of tax policy requires taking into account the level of abstraction, sectoral specificity and dynamics of tax policy.

DOI: 10.7256/2454-065X.2019.9.30671

Abstract: The subject of this research is the economic relations emerging in the process of ensuring tax security of the territory. The object of this research is the social network platform Instagram. The authors explore the business accounts, conduct their classification, as well as determine the threats to tax security formed within the Internet environment. Special attention is given to methodology of implementation of tax monitoring with regard to the aforementioned persons. The article suggests new instruments of taxation that for legalization of tax base, currently formed by separate entities conducting entrepreneurial activity without state registration. The scientific novelty of this work consists in theoretical substantiation of the methodology of taxation and tax control for the purpose of identification of persons pursuing entrepreneurial activity in the social media platforms. The presented material may open new prospects for future research, as well as be of value for those studying the problems of ensuring tax security.

DOI: 10.7256/2454-065X.2019.9.31103

Abstract: This article assesses the degree of dependence on natural resources of Russia and economic development in particular. Analysis is conducted on the development of institutions in Russia based on the data of international ratings. The author examines the advanced scientific experience in the area of studying the dependence of quality of institutions on the extent of resource abundance. It is revealed which institutional instruments are most effective in combatting the negative effects of resource curse. Their potential implementation in Russia is analyzed. The main conclusion of this work consists in determination of pattern that the key measures for stimulating economic growth under the factor of resource abundance consist in strengthening of the institution of property rights, as well as increasing transparency of the process of decision-making at the state level. The author also underlines the importance of existence and effective management of the fund, which accumulates resource rent.

DOI: 10.7256/2454-065X.2019.9.31107

Abstract: Due the government’s refusal of implementation in the Russian Federation of progressive tax rates on personal income, the effective solution for reducing income inequality may become the increase of progression on the incomes gained from property. Therefore, the subject of this research lies in the applied aspects of taxation of property income, including income from capital, households in accordance with the Russian legislation on taxes and fees. The goal is based on the analysis of scale, structure, personal income, as well as open data of tax statistics, assess tax burden on the income gained from property in various sources and deterring risk-contributing factors in the sphere of taxation, contributing to emergence of economic inequality of the population. For the assessment of tax burden on the various types of income, the author calculates the effective tax rate indicator, as well as relative indicator of the declared income and tax liability. Based on the analysis of statistical data for 1999-2018 period, the author determines a trend of diminishing role of income gained from property in households income, as well as change of the structure of income on the financial markets due to increased portion of dividends and yield from bank deposits. The article reveals risk-contributing factors in the area taxation of income gained from property that enhance income inequality of the population. The author ranks the categories of income from property by size of relative declared income per taxpayer according to the data from tax agents.