DOI: 10.7256/2454-065X.2022.6.39064

EDN: CNXESV

Abstract: Within the framework of the "Strategy for improving financial literacy in the Russian Federation for 2017-2023" developed by the Government of the Russian Federation in order to form an understanding among the population of the importance of paying taxes, to increase confidence in the tax system of the Russian Federation, they actively carry out activities aimed at forming a positive attitude towards the tax policy of the state. The purpose of this work is to develop a mechanism for identifying areas of influence on the level of tax culture of individuals for the purposes of a risk-based approach in the prevention of tax violations. The subject of the study is the level of tax culture of a particular region of the Russian Federation, determined through the amount of debt of citizens to pay taxes and fees. As part of the development of a differentiated approach, an analysis of legal documents and a content analysis of the statistical base of court decisions based on Article 48 of the Tax Code of the Russian Federation for 2019-2021 were carried out. With the help of graphical analysis, the development of a map with QGIS technologies using the Jenks natural discontinuity classification method, a cluster analysis of territories was implemented and municipalities were identified, the tax culture of the population of which must be given priority impact. The novelty of the study lies in the fact that, using the example of a separate subject of the Russian Federation, a mechanism was formulated and tested to identify areas of influence on the level of tax culture of individuals for the purposes of a risk-based approach in the prevention of tax violations. The practical significance lies in improving the efficiency of the supervisory activities of tax authorities.

DOI: 10.7256/2454-065X.2022.6.39189

EDN: JBCXGO

Abstract: The problem of the lack of legislative certainty regarding the formation of the initial cost of a construction object in tax accounting made it possible to identify the purpose of the article - the analysis of fiscal uncertainty regarding the formation of the initial cost of a construction object and the search for a mechanism to eliminate it. Achieving this goal required solving a number of tasks, including: analysis of existing rules and approaches to determining the initial cost of a construction object in tax accounting; identification of tax risks of uncertainty of including costs in the initial cost of a construction object for construction companies; development of a methodical approach to determining the initial cost of a construction object. The object of scientific work is a set of socio-economic relations that arise in the process of applying tax legislation on tax accounting in construction. The subject of the study is the initial cost of a construction object in tax accounting. The novelty of the work lies in identifying the problematic aspects of the current approaches to determining the initial cost of a construction object in tax accounting, as well as in proposing measures to eliminate them. The main conclusions of the study can be considered as follows. There is no direct relationship between the types of construction costs that form the initial cost and the construction object. Three categories of costs for construction companies have been identified in terms of inclusion in the initial cost of a construction project: those that do not cause uncertainty, that are controversial, and that are not reflected in the clarifications of the authorities. It is proposed to create an electronic service of the Federal Tax Service of the Russian Federation, containing three subsections (analytical tools, methodological tools, consulting services). The service will significantly reduce the degree of fiscal uncertainty in determining the initial cost of a construction project for construction companies.

DOI: 10.7256/2454-065X.2022.6.39448

EDN: XKYQWW

Abstract: The subject of the article is to identify the approaches of the fiscal authorities of Russia to taxation and administration of transactions with crypto assets in relation to various types of taxes. The author set the tasks: to investigate the explanations of the fiscal authorities of Russia regarding the need to impose personal income tax on income received by individuals when performing transactions with crypto assets; to update the position regarding the need to impose corporate income tax on profits received as a result of transactions with crypto assets; to understand the procedure for taxation of income of taxpayers applying special tax regimes; to study the issues of taxation VAT on the sale of crypto assets, the occurrence of property tax on the possession of crypto assets; analyze the need to submit specialized reports to the tax authorities regarding transactions or ownership of crypto assets. The study of the explanations of the fiscal authorities of Russia over the past five years has made it possible to update the positions of the state in terms of taxation and tax administration of transactions with crypto assets in the absence of appropriate rules in tax legislation. The author of the article concluded that, in general, the fiscal authorities consistently consider for various taxes that the general rules established by the tax legislation of the Russian Federation are applicable to the taxation of transactions with crypto assets. The absence of special taxation rules does not mean that there is no need to declare and tax the income received accordingly. At the same time, according to the author, the adoption of relevant regulations regarding the mining of digital currencies, the determination of their legal status for tax purposes would make it possible to remove issues that have not been definitively resolved to date regarding the taxation of the issuance and sale of digital currencies, including the possibility of exemption from personal income tax when owned for more than three years; the use of special tax regimes; there is no need to impose VAT on the relevant transactions, which would correspond to the international experience of taxation of transactions with these assets.

DOI: 10.7256/2454-065X.2022.6.38161

EDN: LVJCKP

Abstract: The subject of the study is the essential aspects and signs of the relations of interested users that develop in the process of developing the policy of tax accounting of agro-industrial processing organizations to assess the possibilities of optimizing value added tax (VAT). The purpose of the study is the theoretical justification and methodological support of the accounting tax policy from the point of view of the optimization processes of taxation of the object of research - the added value of processing organizations. The solution of the following tasks contributes to the achievement of this goal: to reveal the essence and content of the varieties of value added; to describe the features of VAT tax accounting in processing organizations of the agro-industrial complex; to substantiate the directions for improving the accounting tax policy of the object of research; to develop optimization measures for the policy of tax accounting. The methodological basis of the research is the methods that reveal the logic of the presentation: ideological – dialectical, deductive, inductive; general scientific - systemic; private scientific – statistical, analysis, comparison. The scientific novelty of the research consists in the development of methodological provisions of a recommendatory nature aimed at developing the policy of tax accounting of the object of research. The following provisions have the status of scientific increment: 1) the concept of "accounting tax optimization" is clarified, which is considered in contrast to traditional approaches, based on the trinity of essential characteristics of optimization processes; 2) methodological tools for improving the accounting tax policy on VAT in processing organizations of the agro-industrial complex are proposed, which differ from existing techniques and methods by eliminating contradictions between the accounting tax policy adopted by the organization and the methods of conducting tax accounting based on the implementation of regulatory legal opportunities: 1 - the content of the register of tax accounting and distribution of input VAT between taxable and non-taxable results of processing production is justified; 2 - the list of provisions of the accounting tax policy on VAT is characterized. The application of these recommendations in the course of forming a policy of value-added tax accounting and its optimization in processing organizations of the agro-industrial complex will contribute to increasing the tax solvency of these business entities.

DOI: 10.7256/2454-065X.2022.6.38606

EDN: MAMKII

Abstract: The problem of collecting value added tax in the framework of international trade allowed us to determine the purpose of scientific work: analysis of the current mechanism for determining the place of sale in relation to various categories of goods, works and services and the development of proposals for its improvement. To achieve this goal, a set of tasks was solved, aimed at forming an objective position on the issue under study from both the theoretical and practical sides. The object of the study is the economic relations that develop in the process of taxation of economic agents with VAT. The subject of the study is the tools for the practical implementation of the procedure for establishing the place of sale in order to collect VAT. The work uses general scientific research methods: analysis and synthesis, deduction and induction, generalization, description. In addition, the following private scientific methods were used: analysis of dynamic data series, graphical and tabular method of presenting the data under study, comparison method. The novelty of the study consists in identifying problematic aspects of the functioning of the mechanism for determining the place of sale for VAT purposes, as well as the proposed practical solutions to them. The relevance of the topic is beyond doubt due to the fact that VAT is an integral component of cross-border trade in goods, works and services. Within the framework of writing the work, considerable attention is paid to statistical and economic research and analysis of the regulatory framework. Based on the results obtained, reasonable proposals and hypotheses aimed at improving the mechanism for determining the place of implementation are put forward. The scientific work may be of interest to a wide range of users, as it contains material that allows for a comprehensive understanding of the functioning of the mechanism for determining the place of implementation in the Russian Federation.