DOI: 10.7256/2454-065X.2021.6.37129

Abstract: Modern conditions dictate new challenges for the economy in order to remedy structural imbalances. The answers to these challenges can only be in the format of innovations. The past six month showed that successful players on any markets became the economic entities that have been actively implementing innovations, namely digital technologies and products. From the economic perspective, tax incentivization has always been the most effective tool for the innovative economic activity. In view of this, the goal of this research lies in substantiation of tax incentives to encourage the implementation of digital innovations. The subject of this article is tax incentives for the implementation of digital innovations. Description is given to the advantages and disadvantages of the existing tax system of stimulating innovative activity in the Russian Federation, examination of tax incentives as the main tool for stimulating innovative activity in the Russian Federation, and formulation of the proposals for improving the legislation on taxes and fees for increasing the efficiency of innovation economy. The key principle of the development of tax mechanism is the selection of effective tax instruments that meet the objectives of the government and economic system. The implementation of digital innovations is much more dynamic due to the comprehensive use of the systems of mechanisms for regulating tax activity. As a result, the author determines the flaws in tax incentives aimed at encouraging the implementation of digital innovations, as well as develops recommendations for improving the methods of tax incentives for the implementation of digital innovations.

DOI: 10.7256/2454-065X.2021.6.37143

Abstract: The subject of this research is the recently emerged form of tax administration in form of fiscal commissions on legalization of the tax base. Currently, taxpayers are summoned to the tax inspectorate by notification to provide clarification on transactions with problem counterparties. The author examines the existing normative framework for conducting such fiscal commissions, and concludes on the lack of legal certainty of such measures. Special attention is given to the typical mistakes of tax authorities in registration of the taxpayer’s summons to the commissions or in holding such commissions. The main conclusions lies in the theses on the lack of legal certainty of fiscal commissions, which requires making amendments to the current tax legislation. Along with the proposal supported by the author to establish the right of tax authorities to send information notice (reasoned opinion) to the taxpayers, the author believes that such form of preventive measures by the tax authority would be maintained in the future, which in turn requires to legislatively establish the actions of the taxpayer in response to the received reasoned proposal, similar to such mutual agreement procedures present in tax monitoring.

DOI: 10.7256/2454-065X.2021.6.35517

Abstract: The subject of this research is the methodology of planning tax revenues at the meso-level. Tax planning at the meso-level is a complex process, since each region of the Russian Federation has its individual set of factors that influence the actual amount of tax revenues. The problem of regional differentiation by the level of socioeconomic development leads to inaccurate planning due to the fact that the current methodology takes into account a limited number of contributing factors. Therefore, the existing methodology of planning tax revenues is viewed in through the prism of multifactorial nature of regional economy. The article employs the mathematical and empirical methods for identification of flaws in the existing methodology of planning tax revenues coupled with the problem of regional differentiation of by the level of socioeconomic development. As a result, the author presents a unified approach that allows improving existing methodology of planning tax revenues and balancing the effect upon the outcome of such planning that occurs due to regional differentiation by the level of socioeconomic development. The essence of this approach lies in creation of the multivariate model of planning tax revenues that takes into account the unlimited factors affecting the amount of tax revenues from the region. The results of the multivariate model indicate the low level of error in comparison to the calculated data with the actual data. Thus, the error for income tax totaled to 1.1%, for personal income tax to 1.2%, for excise taxes to 3.4%, and for MET to 1.4%. The acquired results indicate an improvement in the quality and efficiency of tax planning on the regional level. The presented model also illustrates the factors that affect the actual amount of tax revenues, which in turn, accurately points at the factors o0f errors in the plan values. This model may considerably combine the principles of multifactorial nature, integrity, and transparency of tax planning.

DOI: 10.7256/2454-065X.2021.6.36978

Abstract: This article examines the normative legal regulation of certain provisions of the legal status of self-employed persons who are the payers of self-employment tax in the Russian Federation. Attention is given to the analysis of such characteristics of the legal structure of this special tax regime as taxpayers, object of taxation and tax rate (in the aspect of social security of the actors of these tax legal relations, alongside other categories of self-employed persons). Assessment is given to the content of Russian legislation considering the legal norms of foreign countries (France, Germany, the United States, and Canada) that have positive and long-term experience in the questions of taxation of income of this category of taxpayers. The conclusion is made on the existence of flaws in naming this special tax regime proposed by the legislator, determination of the range of persons who qualify as the taxpayers in such tax legal relations, and the object of taxation. In view of this, the author formulates the original revision of the norms of the Part 1 of the Article 4 and the Paragraph 4 of the Part 2 of the Article 6 of the Federal Law “On Carrying out Experiment on the Establishment of Special Tax Regime – Self-Employment Tax”; as well as advances the opinion on the need to implement the progressive scale of taxation of income of self-employed persons with a mandatory non-taxable minimum and guarantees of their social security on equal terms with other persons engaged in work and professional activity.

DOI: 10.7256/2454-065X.2021.6.37166

Abstract: This article examines the problems of application of tax deductions for personal income tax in the Russian Federation from the perspective of solution of number of socioeconomic problems. Leaning on the analysis of statistical data and foreign experience, the author describes the possible ways to improve tax benefits in this direction. For example, tax deductions may consider the ability to work, level of income, household composition, nature of expenditure incurred, etc. The relevance of the selected topic is substantiated by high poverty index and the establishment of fair taxation. The acquired results are as follows: 1) The author identifies the flaws regarding the deductions for personal income through the prism of solution of socioeconomic tasks in legislation of the Russian Federation. The detected flaws include: regressivity of a number of tax mechanisms; insignificant savings for taxpayers with the minimum living wage. All aspects are illustrated on the practical examples. 2) The analysis is conducted on foreign jurisdictions for determination of the effective tax benefits to be possibly implemented in the Russian Federation. 3) Recommendations are made on the amendments to legislation of the Russian Federation, with consideration of the adapted foreign experience, aimed at increasing the role of tax policy in solution of the problems of poverty and demographic crisis. The author provides the variant for implementation of non-taxable minimum and the system of family coefficients; substantiates their effectiveness for solution of the aforementioned tasks; analyzes their combination and amount of benefits ultimately received by the taxpayers with different level of income. 4) The author outlines the potential problems that may arise due to implementation of the listed measures; namely offer the ways to cover the revenue shortfall in regional budgets with the increase of tax benefits, including by changing tax rates and tax deductions for the taxpayers with high income.