DOI: 10.7256/2454-065X.2022.3.38119

Abstract: The subject of research is foreign experience of taxation of financial assets of individuals. Annually investment activity of individuals gains momentum. That is why tax legislation should be adaptable and effective. With the as high as possible tax revenue individual taxation should not prevent the investment activity of individuals. For that government should create comfortable conditions for investment activity of individuals. In this work were reviewed the basic principles of calculation and payment of personal taxes in foreign countries. The methodology of the research includes analysis, synthesis, deduction and modeling. Reviewed the main advantages of foreign personal income taxation of investment activity, there was achieved the main goal – analysis of tax aspects which are potentially could be used in Russian tax legislation. Among the most effective ways of improvement of personal taxation of investment activity are expansion of criteria of tax residency, implementation of preferential tax rates for investments and establishment of capital gains taxation. Earlier the issue of foreign experience of personal income taxation was raised in articles of such authors as U.V. Malkova, K.I. Gizzatullina, A.G. Garifullina, E.T. Anisimova. Furthermore, the uniqueness of this article consists of detailed analysis of personal income taxation of financial investments of individuals.

DOI: 10.7256/2454-065X.2022.3.37827

Abstract: Monetary inequality is a serious socio-economic problem both for Russia and for many countries. The implementation of tools for smoothing inequality today becomes a condition for ensuring Russia's national security and sustainable development around the world. The level of inequality and poverty in Russia is at a very high level. The degree of inequality has not been reduced for 30 years, that is, in fact, since the beginning of the period of market reforms and privatization, despite the measures taken by the government. And even in the current very difficult financial and economic conditions, the task of reducing inequality remains a key direction of socio-economic policy. This task has been set today at the highest state level. The above makes it urgent to develop and implement a set of measures to influence the state on inequality. The subject of the study is the socio-economic relations of the state and citizens regarding the smoothing of monetary inequality in terms of determining the configuration of factors of state influence. Within the framework of the study, the factors of the state's impact on inequality are systematized and classified. As such, the following are considered: income, property and indirect taxation of citizens, state social transfers (pensions, benefits, social programs), monetary policy, labor market regulation, macroeconomic policy to ensure growth. It is shown that the main state instrument in the field of smoothing inequality in Russia are state social transfers. The potential of personal income tax is practically not realized, despite the fact that the world experience of smoothing inequality is focused primarily on income taxation. The prospects of development in the impact of the state on inequality are determined. Advantages and disadvantages of tax instruments are noted. The directions of improving income, indirect, and property taxation of citizens to reduce inequality are proposed.

DOI: 10.7256/2454-065X.2022.3.38199

Abstract: The article is devoted to the ecological aspect of the modern tax policy of the Russian Federation. The subject of this research is the instruments of state fiscal regulation aimed at encouraging companies to reduce their negative impact on the environment. The purpose of the study is to identify the possibilities of tax incentives for the greening of the economy and to develop recommendations for the further development of such tax instruments. The author analyzes elements of environmental taxation in Russian legislation and concludes that green transformation of business processes requires additional tax incentives. The research is based on general scientific methods of cognition, such as system and situational analysis, generalization, synthesis, logical and descriptive methods. The results of this research are the proposed tax measures to influence financial and economic activities of companies aimed at solving several key environmental issues. Free depreciation of best available technologies equipment will be an additional incentive to its implementation and will reduce the negative impact of production processes. Reduced VAT rate on goods made of recycled materials will lead to an increase in demand, popularization of such products and movement towards a circular economy. Preferential taxation of income from green bonds will contribute to the growth of investment attractiveness of environmental projects. Abolition of VAT restoring for food donations will reduce the cost of food sharing and the amount of food waste. Encouraging electronic document management through accelerated deduction of costs will conserve natural resources and minimize environmental damage. The evaluation of the proposed solutions showed their effectiveness and sources of compensation for the budgets of the budgetary system of the Russian Federation. They include growing tax base due to positive economic effects, the development of tax administration, environmental payments and carbon regulation, as well as a reduction in the required amount of government spending on several social items.

DOI: 10.7256/2454-065X.2022.3.33881

EDN: KCZTVP

Abstract: Currently, the problems of taxation of mineral extraction in the Russian Federation are very relevant, which is due not only to the formation of the monetary fund of the state, designed to finance the solution of various national tasks, but also to the rational use of natural resources. The mineral extraction tax (MET) is systemically important from the standpoint of the formation of tax revenues of the budget system of the Russian Federation. The industry specifics of the Russian economy, the predominance of extractive industries in GDP, and ensuring the profitability of the activities of extractive companies determine the significant attention of the state, business, and science to the issues of collection, administration, distribution, and reform of the mineral extraction tax. The subject of the study is the MET in the tax system of the Russian Federation. The methodological basis of the research consists of analysis, synthesis, ascent from the abstract to the particular, logical and historical methods, as well as other general scientific methods. The place and role of the MET in the tax system of the Russian Federation are considered, the place of this tax in the system of payments for the use of natural resources levied on the territory of our country is determined. Based on the statistical reports of the Federal Tax Service of the Russian Federation, it has been established that the receipts of mineral extraction tax are steadily increasing from year to year. This trend is due to an increase in the production of such types of hydrocarbon raw materials as oil, natural gas and gas condensate. It is determined that the contribution of the subjects of the Russian Federation to the formation of the monetary fund of the country is unequal, due to the difference in the mineral resource base in the regions. It is shown that in the coming decades Russia has a powerful potential to increase the tax revenues of the budget system through taxation of hydrocarbon production. The problems of taxation of mineral extraction in Russia are highlighted. The author comes to the conclusion that the budget system of the Russian Federation has a significant tax potential in the field of taxation of natural resources extraction, provided that favorable conditions for doing business are created.

DOI: 10.7256/2454-065X.2022.3.38238

EDN: KLNPJS

Abstract: On February 28, 2020, at a meeting of the Prime Minister of Russia with members of the Council of the Chamber of the Parliament, the problem of non-tax payments and the need to finalize and submit to the State Duma of the Russian Federation the draft law on mandatory payments having a quasi-tax character was again raised. To date, there are 167 types of non–tax payments paid by business entities, both credited to budgets of all levels, the so-called fiscal and parafiscal payments. This article is devoted to the study of the problems of regulation. Authors' goal is to evaluate possible solutions to the problem of administering parafiscal payments and identify the most optimal one. First of all, the paper notes the similarity of parafiscalities with taxes and fees on a number of grounds, and provides their comparative analysis. It is argued that the essential differences are non-access to the budget system, as well as the possibility of establishing at the subordinate level that the essence of the features are purely legal and do not affect the external perception on the part of payers. It is concluded that for the economic entities the current system is seen as double taxation of their activities. However, the paper criticizes not the very existence of parafiscalities, but the disunity of their regulation, the lack of unified mechanisms of state control, and the actual decodification of tax legislation. According to the author, it is necessary to strengthen state intervention in this area, as well as the creation of a separate federal law that would operate in parallel with the Tax Code. These measures will create new guarantees of the rights of taxpayers of parafiscalities, increase transparency and predictability of state regulation.