DOI: 10.7256/2454-065X.2022.5.38403

EDN: GBGMPG

Abstract: The article is devoted to assessing the role and determining the directions of improving the efficiency of the tax administration system in order to develop the activities of small and medium-sized businesses and the development of individual entrepreneurial initiative in the Russian Federation as priorities of the national economy. The study includes two parts: the first is devoted to the identification of modern trends in the tax administration of small businesses, the second - the directions of their development. The research methodology includes general scientific and private scientific methods of cognition, including analysis and synthesis, induction and deduction, method of comparison, generalization, analysis of dynamic series, graphical method of data representation and visualization. The scientific novelty of the study consists in the comprehensive development of proposals to improve a number of mechanisms and tools for tax administration of small businesses, ensuring the effective implementation of state policy in the field of small and medium-sized business development, contributing to the activation of individual entrepreneurial initiative. The scope of application of the research' results: The Government of the Russian Federation, the Ministry of Finance of the Russian Federation and the Federal Tax Service, the Ministry of Economic Development of the Russian Federation, other interested public authorities and management bodies can use the results of the study in determining ways to develop tax administration in the Russian Federation in terms of stimulating the activities of small and medium-sized businesses.

DOI: 10.7256/2454-065X.2022.5.38392

EDN: JTCEKB

Abstract: The article considers ways of additional stimulation of entrepreneurial initiative in the Russian Federation. The use of tax tools to increase this kind of activity is justified. The relevance of the study is due to the instability of small and medium-sized businesses during the crisis periods of the economic cycle, while the importance of small and medium-sized businesses for the further economic development of the state is noted. To achieve the purpose of the study, the criteria of small and medium-sized businesses are presented, as well as a brief analysis of existing measures to support small and medium-sized businesses in the Russian Federation. Based on successful foreign experience, a system of preferential lending to small and medium-sized businesses through banking and tax cooperation has been proposed for implementation. The potential of application and development of such a system is reflected, as well as the advantages of its use for companies, banks and the state are listed. In addition, additional measures to optimize the simplified taxation system are presented. In particular, it is proposed to revise the criterion of the residual value of fixed assets by multiplying the limiter by the deflator coefficient annually and introducing a second limiter for the loss of the right to apply the simplified taxation system. The author notes the importance of such changes in the tax regime for small and medium-sized businesses in priority industries.

DOI: 10.7256/2454-065X.2022.5.38739

EDN: KLCCMB

Abstract: Currently, there is a worldwide trend towards an increase in the consumption of soft drinks with a high sugar content. In some countries, special taxes are imposed on this category of goods in order to limit their supply and demand on the market. In Russia, the issue of regulating the consumption of sugary soft drinks with the help of excise taxes is also being discussed, however, the introduction of these taxes into the tax system of the Russian Federation may have both positive and negative consequences. The subject of the study is the excise tax system of the Russian Federation, as the most suitable for regulating the consumption of sugar–containing and sweetened beverages. The purpose of the study is to substantiate the need to regulate the consumption of sugary soft drinks by introducing an excise tax, as well as to assess the possible consequences of the introduction of this tax. During the research, logical methods, theoretical and comparative analyses were used. The analysis showed that the increase in the morbidity of the population of the Russian Federation for some diseases is indirectly, but is associated with an increase in the production and consumption of soft drinks with a high sugar content. At the same time, the study of international experience has shown that the introduction of additional excise taxes on such drinks, while working out some nuances, can bring a positive effect. For Russia, the introduction of a tax can serve, firstly, as a regulator of the supply and demand of harmful beverages on the market, secondly, as a measure to support domestic producers, and thirdly, as a source of replenishment of the state budget in the long term. The novelty of the study is the mechanism developed by the author for introducing excise taxes on sweet soft drinks into the tax system of the Russian Federation (including the proposed sizes of tax rates and benefit systems). The author also calculated the fiscal effect of the introduction of the tax, studied the problems with the introduction of taxes in foreign countries and proposed their solution.

DOI: 10.7256/2454-065X.2022.5.38603

EDN: IAWDFG

Abstract: The problem of the lack of legislative certainty in the field of establishing the principles of separate accounting allowed us to determine the purpose of the article – the development of recommendations for separate VAT accounting based on the analysis of judicial practice. Achieving this goal required solving a number of tasks, including: formation of an understanding of the fundamental features of the division of operations into levels of synthetic and analytical accounting; formation of proposals on the most effective methodology for separate accounting based on judicial practice and the experience of economic activities of organizations from different sectors of the economy. The object of scientific work is a set of socio-economic relations arising in the process of applying VAT tax legislation. The subject of the study is the mechanism of separate accounting for value added tax. The novelty of the work consists in identifying problematic aspects of the functioning of the current tax legislation in the field of separate VAT accounting, as well as offering solutions to them. The main conclusions of the study can be considered the following. The absence in the tax legislation of the obligation to keep separate records when using different VAT rates does not exempt the taxpayer from the obligation to separate transactions and tax bases at different tax rates. This conclusion also applies to taxpayers who carry out operations to loans in cash, despite the fact that VAT is fully deductible when performing such operations. In addition, based on the methods of separate accounting considered in the work, it is worth noting that the accounting methodology, which implies the opening of additional sub-accounts to accounting accounts, is the most effective. It is based on the differentiation of accounts and sub-accounts of accounting, this will allow to collect the necessary information on synthetic accounting accounts on the operational requests of tax authorities.

DOI: 10.7256/2454-065X.2022.5.38223

EDN: IAIBVQ

Abstract: The relevance of annual legal changes and the novelty of the application of such norms and definitions in tax legal relations, which are absent in law, predetermines the need to study such a scientific phenomenon as "tax reconstruction". The purpose of the study is regulators that allow protecting the interests of taxpayers by identifying the limits of the impact of public law on the subjects of such legal relations. The methodology was the application of system analysis and synthesis, induction and deduction, a conceptual approach to achieving a reasonable balance of public and private interests in tax relations. The scope of application is the methodology for protecting the interests and rights of taxpayers in tax legal relations, despite the fact that regulators for the protection of public interest are defined. The results will make it possible to apply regulators to protect the interests of taxpayers during in-house and on-site tax audits, practically clarify and understand the application of local documents of the Federal Tax Service of Russia, develop legal steps in the course of protecting rights and interests during control measures. Recommendations and proposals drawn up in the form of a conclusion will allow taxpayers – legal entities in particular, to develop a strategy and a line of legal protection in the course of conducting in-house and on-site tax audits against them. We believe it is correct to apply in legal regulation not only the norms but also the principles of law, both general and sectoral.