DOI: 10.7256/2454-065X.2022.1.31324

Abstract: The subject of the study is the expenditures of local budgets of municipalities of St. Petersburg on economic security and development of territories. Goal. Analysis of the effectiveness of spending budget funds to create safe and favorable living conditions for the population in various administrative districts of St. Petersburg. The scope of the results. The results of the work. Based on the correlation analysis, it was found that there is a close direct correlation between income from tax revenues and expenditures on national security and law enforcement, housing and communal services, education, culture, cinematography, physical culture and sports, social policy: correlation coefficient r = 0.81. The results obtained can be used in assessing and forecasting the effectiveness of tax expenditures in the development of the territory and ensuring the economic security of the metropolis. Methodology. The methods of economic and mathematical modeling, correlation analysis, normalization of indicators by reducing the dimensional scale to a dimensionless one, expert evaluation, comparative studies, and the results of sociological surveys were used. Novelty. An approach is proposed to assess the effectiveness of tax expenditures based on statistical data on the main indicators of the local budget and the results of sociological surveys of the population on the level of security in the territory of the metropolis. The proposed methodology for assessing the effectiveness of tax expenditures allows us to take into account objective and subjective indicators of the direction of the city's tax policy and can be used to assess the tax aspect of the city's economic security. Conclusions. On the basis of the developed methodological apparatus, practical studies of the sufficiency of tax revenues for security expenses, social services, housing and communal services in the districts of St. Petersburg were carried out. The conclusions are specified for each of the territories of the city.

DOI: 10.7256/2454-065X.2022.1.37560

Abstract: The object of the study is the tax potential of the subjects of the Far Eastern Federal District (Far Eastern Federal District). The subject of the study is a set of relations and processes arising within the framework of the development and use of the tax potential of the Far Eastern Federal District regions. Particular attention is paid to the construction of models to assess the impact of the tax gap on regional economic growth. In the current conditions, against the background of an unstable economic situation, the issue of developing the tax potential of the regions is particularly acute, since the resources of the federal center are extremely limited. In this regard, the main purpose of the study is to develop a methodological approach to assess the use of the tax potential of the region, to test it on the example of the subjects of the Far Eastern Federal District and to determine its impact on the regional economy. This paper presents the author's definition of the category "tax potential of the region" and its author's classification. The main conclusions of the study are related to the determination of the difference between the nominal and realized tax potential, which makes up the tax gap. Regional authorities purposefully create this gap by providing tax preferences. To assess the impact of the tax gap on the main socio-economic parameters of the region's development, the authors have developed a methodological approach based on regression analysis, the elements of scientific novelty of which are the constructed models for the subjects of the Far Eastern Federal District, allowing to assess the impact of changes in the tax gap on the regional economy over the past 10 years. This approach can be applied in practice and used by the state authorities of the subjects of the Russian Federation in developing the main directions of tax policy related to the effective use of the tax potential of territories from the perspective of economic growth.

DOI: 10.7256/2454-065X.2022.1.37374

Abstract: The problem of inaccurate interpretation of the norms of Article 149 of the Tax Code of the Russian Federation allowed us to determine the purpose of the article – the analysis of judicial practice in order to form an objective position on the legality of the application of tax legislation. Achieving this goal required solving a set of tasks: to form an understanding of the key features of exemption from value added tax and, based on judicial practice, to identify the main patterns of tax disputes. The object of the study is the process of regulating tax legal relations by legislative authorities. The subject of the study is a set of socio-economic relations arising in the process of applying tax legislation. This article uses traditional research methods: system analysis, deduction, induction, situational analysis, analogy and dialectics.   The novelty of the study consists in identifying problematic aspects of the functioning of the current tax legislation, as well as the proposed solutions to them. The relevance of the topic under consideration is beyond doubt, since the norms of tax law have a significant impact on the development of the Russian economy. This article is of scientific interest to a wide range of specialists, analysts, as well as official news agencies. In addition, the information presented in the paper can serve as a scientific basis for modeling and forecasting priority areas of tax policy development. Based on the analysis of Article 149 of the Tax Code of the Russian Federation, it can be concluded that many sub-paragraphs do not disclose a clear list of services, the sale of which is exempt from VAT taxation. As a result, there is a need to improve and detail the current tax legislation as a priority direction of the regulatory and legal policy of the state.

DOI: 10.7256/2454-065X.2022.1.37468

Abstract: The investment resources of the population in Russia have a high potential from the standpoint of ensuring sustainable economic growth. Stimulation of investment activity of the population occurs with the help of various instruments, among which tax incentives have a significant place. The implementation of tax instruments to stimulate investment activity of the population should be carried out taking into account both tax and monetary, as well as social effects, since the economic spiral of such incentives leads not only to an increase in the growth rates and incomes of investors, but also affects the monetary inequality of citizens. The subject of the study is the socio-economic relations between the state and taxpayers regarding tax incentives for investment activity of citizens and the effects of this incentive. В  The study assessed the tax, monetary and social effects of the current system of tax incentives for investment activity of citizens. It is proved that the investment potential of citizens in the Russian economy is realized rather poorly. Tax incentives are one of the instruments of state stimulation of investment activity of citizens. The personal income tax investment deduction in the amount of funds deposited to an individual investment account is one of such instruments. The shortcomings of the regulation of individual investment accounts in Russia are revealed both from the standpoint of the incentive mechanism itself and the impact of tax deduction on the monetary inequality of citizens. Proposals have been formed to eliminate shortcomings.

DOI: 10.7256/2454-065X.2022.1.36207

Abstract: The article examines the main obligations of taxpayers in various CIS countries and their differences in comparison with the approach adopted by the OECD countries, in particular, the widespread obligation to file notifications of controlled transactions, the specifics of the requirements for filing three-level reporting, etc. The object of the study is the provisions of the legislation of the analyzed countries in the field of transfer pricing, by-laws and regulations issued by individual public authorities, and the subject of the study is the main regularities of regulation, as well as differences in the requirements for the preparation and submission of reports on transfer pricing. The main conclusions of the study are the high degree of specificity of taxpayers' obligations in the field of transfer pricing in the CIS countries, as well as the general unity of approach among the analyzed countries. As part of the work, it was also found that, taking into account the trends towards convergence of legal norms among the CIS countries, there is a high probability of further increase in the administrative burden on taxpayers, in particular, the adoption of TP rules by those countries that have not yet adopted them, and the introduction of three-level reporting in those countries in which such a requirement is not yet available. The novelty of the research lies in the formation of an up-to-date comparative characteristic of legislative norms, as well as the identification of possible trends in the development of legislation based on the history of the development of TP rules in the CIS countries.