Taxes and Taxation - rubric REGIONAL TAXES AND LEVIES COLLECTED FROM ORGANIZATIONS

Abstract: The object of the research is the taxation of individual property based on the cadastral value in the Russian Federation constituents. The subject of the research is the basic elements of taxation of individual property based on the cadastral value. The author of the article examines approaches to establishing the mechanism of taxation of individual property based on the cadastral value in terms of the competence of local representative bodies and legislative body of Moscow. The author pays special attention to the results of transferring to the taxation of individual property based on the cadastral value in the Russian Federation constituents. The methodological basis of the research involves applicable legal provisions regarding taxation of individual property based on the cadastral value. In the course of her research Loginova uses the following research methods: analysis of legislation and statistical data, synthesis, analogue, observation and presentation of data in a form of a table. As a result of her research, Loginova discovers barriers that hinder the implementation of the rational policy of individual taxation based on the cadastral value including incompleteness of works aimed at creation of property unit cadaster and evaluation of these items of taxation, as well as undervaluation of the fiscal importance of the individual property taxation. The author's special contribution to the research of the topic is that she defines particularities of applying tax rates and rebates on individual property upon the cadastral value based on the analysis of the local legislation that establishes the procedure for collecting this tax. The novelty of the research is caused by the fact that the author makes her own suggestions on granting rebates for individual property tax based on observation of the principle of target orientation and necessity.

Keywords: taxpayers, debenture on tax, cadastral value, tax benefits, tax rate, incomes of budget, tax base, property taxes, tax burden, taxation of individuals

DOI: 10.7256/2454-065X.2018.3.25846

Abstract: This article was written as part of the research aimed at formation and development of an investment complex in a rapidly developing region 'Kamchatka'. The subject of this article is the preferential tax treatment of legal entities carrying out investment projects in the Kamchatka Region. In his article Afonin offers recommendations for the state regarding how to create the taxation scheme that would be the most preferable for investors. Within the framework of this article, taxation burden means all taxes payable by participants of investment projects into the budget, and insurance contributions to the state non-budgetary funds. In his research Afonin has used the method of comparative analysis. Based on the example of the Kamchatka Region, the author carries out a comparative analysis of tax benefits received by small-business organisations using various taxation schemes over the past five years. As a result of comparing tax burden of organisations, the author of the article comes to the conclusion that small organisations should better use a simplified taxation scheme while TOP regime has had very little influence on small business. The author of the article also calculates expected sums of revenues into the federal budget and consolidated budget of the Kamchatka Region. Implementation of a simplified taxation scheme is also better for a region.

Keywords: legal entities, investor, comparative characteristics, investment project, small business, tax credits, Kamchatka region, Territory of advanced development, budget, insurance contributions

DOI: 10.7256/2454-065X.2013.1.62142

Abstract: Assessment of transport tax amounts received by the budget system of the Russian Federation under conditions of crisis tendencies allows to answer the question about finding financial resources for the regions to perform their activities. The author also touches upon the volumes and progress of road construction in Russia. The author also analyzes forms of financing specialized funds of road development and methods and forms of taxation of transport means. The results of statistic and analytical researches at micro and macro levels allow to conclude that the current speed of road construction considerably restraints the economic development of the country.

Keywords: taxes and taxation, transport tax, taxable base, tax rate, tax unit, history of transport tax, collecting mechanism, methods of collecting transport tax, purposes of collection, methods of improvement.

Abstract: Under the conditions of recessionary trends assessment of tax revenues received by the Federation constituent budget would allow to answer the question about obtaining financial resources to provide for the regional activities. The author analyzes GDP volumes and dynamics and compares tax revenues according to different types of economic activities and budget levels. The results of the study of statistical and analytical data at a macro and micro level allow to conclude that the budget revenues both in the Voronezh Region and the Russian Federation mostly consist of the following taxes: corporate income tax, value-added, personal income tax and property tax and the share of these taxes in the overall structure of tax payments has been increasing since 2009.

Keywords: taxes and taxation, regional budget income, income tax, dynamics of revenue flow, GDP dynamics, tax liabilities, comparison of revenues derived from value-added tax, corporate income tax, personal income tax, special taxation regimes.

DOI: 10.7256/2454-065X.2017.2.21830

Abstract: In her article Borodina examines taxation of motor vehicles in Russia and abroad. The rationale of the topic is caused by the growing car ownership level in the world and, consequently, increasing number of taxable items as well as taxpayers (both individuals and legal entities). The object of the research is taxation of motor vehicles in Russia and abroad. The subject of the research is the tax relations arising between the state and owners of motor vehicles regarding imposing taxes on owning and using motor vehicles. Borodina carries out an analysis of mandatory payments and levies to the government (taxes, levies and quasi taxes) imposed by the Russian and European Union governments on owners of motor vehicles. Special attention is paid to the following aspects: taxation of corporate motor vehicles; the share of the land transport tax in the total amount of individual and legal entity transport taxes; distribution of transport tax burden between individuals and legal entities. In her research Borodina uses analytical, statistical and graphical research methods. The researcher also performs the following types of analysis: qualitative, quantitative, comparative and retrospective as well as the method of synthesis. The author has discovered an increase in the number of transport vehicles and car ownership level in developing and developed countries which defines prospects for taxation fo motor vehicles. The researcher analyzes experience in taxation of motor vehicles in the European Union and defines opportunities for applying this type of taxation in Russia. The author describes a model for collecting mandatory payments from organizations including that for owning and using motor vehicles and discovers a significant excess of corporate tax burden per land transport item compared to individual tax burden. The author also analyzes changes that have been made in legislation over the past five years and have had a significant influence on the tax burden of transport owners.

Keywords: cargo vehicles, motor vehicles, customs duties, Plato System, gasoline excise duties, car recycling tax, transport tax, taxation in the EU, taxation in Russia, car ownership level

DOI: 10.7256/2454-065X.2017.8.23918

Abstract: The subject. The subject of the research is the regional features of corporate property tax and prospects for developing it at the modern stage. Corporate property tax is a regional tax and one of the most important sources of regional budgets. The author of the article focuses on the analysis of regional tax policy in the sphere of corporate property taxation. In this research the author pays special attention at such aspects as the need to develop a rational system of corporate property taxation taking into account regional features at this stage. Methodology. The analysis of practice of corporate tax collection was based on general research methods (observation, logical analysis, economic analysis, complex analysis, analogy) and special research methods and procedures (comparison and generalisation, selection and grouping). Results. The author gives recommendations on how to improve corporate taxation tax at the regional level under modern conditions. The author has analyzed dynamics of revenues from corporate property tax into consolidated budgets of the Russian Federation and consolidated budget of the Republic of Dagestan as well as the main factors that influence the collectability of this tax. The author's contribution to the topic is her recommendations on how to improve this tax, in particular, the author's idea that there is aneed to increase tax rates for expensive tax objects and review the cadastral value of property objects as well as further improve the system of corporate tax rebates. In addition, the author emphasizes the importance of activities to increase efficiency of tax authorities' activities including that with the use of modern automated information systems for the purpose of reducing expenses of tax administration and increasing their quality and control. Conclusion. The author's contribution is that she offers recommendations aimed at increasing efficiency of corporate taxation system under modern Russia's conditions.

Keywords: small business, incentives, regulation, benefits, rates, cadastral value, taxes, budget, region, property

DOI: 10.7256/2454-065X.2018.12.20491

Abstract: The local budget is the budget of a municipal unit that is formed, approved and performed by local self-government authorities. Considering that the Constitution of the Russian Federation does not include local self-government in the state authority and government authorities, local budgets are not included in state financial authorities, either, although they are certainly an element of a single fiscal system. Financial independence of local self-government is a very important goal of today's government because successful socio-economic development of municipal units requires the financial base that would be made out of own revenues of local budgets. The author of the article have analyzed tax revenues of municipal units in the Perm region at runtime and makes her conclusions. The financial dependence of the lower budgets on the higher budgets became an essential discouraging factor of sustainability of regional and local budgets and, as a consequence, reduced responsibility of budgets and weakened the tax administration system of regional and local budgets. Thus, the article is devoted to two aspects of one problem, the loss of financial sources of the Russian Federation and municipal authorities and reduction of their profitable powers. This is the problem the author of the article has tried to view based on particular examples.

Keywords: tax policy, taxation, assessment of taxes, regional budgets, local budgets, town council, regional policy, tax revenues, financial independence, governance

DOI: 10.7256/2454-065X.2019.4.29794

Abstract: Tax incentives require constant monitoring of their effectiveness. Investment tax incentives are a fiscal instrument widely used by Russian regions to encourage capital contributions. Having analyzed regional methods used to assess economic effectiveness of tax incentives, Popova has defined essential features of applicable effectiveness coefficients. Economic effectiveness coefficients are usually replaced with trend data and have a weak connection with the mechanism of tax incentives. This makes it difficult to evaluate the contribution of tax incentives to encouragement of investment process. The aim of this research is to develop approaches and methods that would allow to assess economic effectiveness of investment tax incentives but would be free of drawbacks that current methods have. The research methodology was based on formal logic methods (induction, deduction, analysis, synthesis and comparison), statistical methods, economic analysis methods and the elasticity concept. The scientific novelty of the research is caused by the fact that economic effectiveness coefficients offered by the author reflect specific features of tax incentives as an instrument of state encouragement, i.e. the instrument that allows to provide financial resources for additional investments. Depending on the mechanism of how tax incentives function, the author defines the basis for calculating the investment growth (return on investment) as a result of granted tax incentives.

Keywords: equity capital, loan capital, tax shield, increment, return on investment, tax burden, economic effectiveness, investment, tax incentives, basic amount of investment

DOI: 10.7256/2454-065X.2014.1.10969

DOI: 10.7256/2454-065X.2014.1.63979

Abstract: In the process of management of the economy a state institution has to seek for a compromise between centralized and decentralized powers of authority. By analyzing the experience of the RF constituents located in the Volga Federal Region, the authors put forward arguments that prove excessive centralization of powers in the sphere of budgetary and taxation policies in modern Russia. These arguments include: a large number of subsidized regions, high percentage of revenues from federal, regional regulating taxes and special taxes in local budgets against the background of insufficient independent sources such as local taxes, and a growing relative share of non-repayable receipts in the overall volume of budget revenues in urban districts. The methodological basis of research is resented by general and special methods of scientific knowledge including abstract-logical and economic-statistical methods, factor analysis and structured method, systems analysis, comparison method, grouping method and so on. At the present time the most topical issues of tax relations in Russia include excessive centralization, domination of the federal system of taxation and absence of actual leverages that could have been used by the municipal units and constituents of the Russian Federation. In conclusion, the authors offer a number of measures to reinforce the taxable base of local budgets and increase their financial self-sufficiency.

Keywords: finances, self-sufficiency, budget, territory, assistance, transfer, tax, authorities, revenue, tax relations.

DOI: 10.7256/2454-065X.2019.5.30141

Abstract: The subject of this research is the analysis of corporate property taxation process and determination of the main problems and relevant solutions. The author of the article examines such aspects of the topic as fiscal and regulative functions of corporate property tax in the Russian Federation. Kareeva performs evaluation of tax revenues from corporate property tax. She pays special attention to the analysis of changes in the tax law regarding property taxation and associated development trends. In her research Kareeva has applied such research methods as analysis of theoretical literature on the matter, analysis, statistical and graphical methods of data presentation. The database of the research includes Russian and foreign researches, printing media and Internet, stastistics and management statements provided by the Russian Federation state authorities. In her article Kareeva provides a description of property tax and describes associated problems and their solutions. As a result of the research, the author describes the main areas for improvement of corporate property tax, in particular, determination of the local status of the aforesaid tax in comparison to the land tax, definitions of immovable and movable property by the Tax Code of the Russian Federation, and recommendations on how to implement property tax and reinforce measures aimed at prevention of corporations' avoidance of tax and concealment of property.

Keywords: Benefits, Tax regulation, Tax system, Budget, Changes in legislation, Immovable property, Tax status, Movable property, Property taxation, Property tax

DOI: 10.7256/2454-065X.2015.2.13081

Abstract: Abstract. In recent years in Russia despite the active state support there has been a decline in the development of small and medium-sized enterprises. In line with the national tax policy, stimulation of the development of small and medium-sized businesses can be achieved through special methods of tax regulation in the regions. In this connection, there is a need to theoretically analyze the regional SME taxation system as an object of regional financial management. Despite numerous and extensive research of regional taxation systems within the theory of taxation, there is no generally accepted method for evaluating the performance of such systems, especially of regional systems for SME taxation. In this light, the regional SME taxation system as an object of regional financial management deserves special attention in order to work out the evaluation methods as well as proper corrective measures. The obtained results can summarized as follows: 1) the work identifies the system elements of the regional SME taxation system, their functions, inter-relation and interaction; 2) the study recognizes and explains peculiarities of the regional SME taxation system functioning on the territory of the independent subject of the Russian Federation; 3) the authors point to objective and subjective factors that influence the fiscal performance of the regional SME taxation system; 4) the research work further extends and clarifies qualitative functions of the regional SME taxation system; 5) the paper describes an algorithm of the evaluation methodology to measure the effectiveness of regional SME taxation system; 6) the paper shows the results of applying one block of the methodology to assess the effectiveness of the regional SME taxation system through case study of regional small businesses.

Keywords: medium-size business, taxation system, region, indicator, tax regime, methodology, small business, factor, fiscal performance, effectiveness

DOI: 10.7256/2454-065X.2015.2.66147

Abstract: In recent years in Russia despite the active state support there has been a decline in the development of small and medium-sized enterprises. In line with the national tax policy, stimulation of the development of small and medium-sized businesses can be achieved through special methods of tax regulation in the regions. In this connection, there is a need to theoretically analyze the regional SME taxation system as an object of regional financial management. Despite numerous and extensive research of regional taxation systems within the theory of taxation, there is no generally accepted method for evaluating the performance of such systems, especially of regional systems for SME taxation. In this light, the regional SME taxation system as an object of regional financial management deserves special attention in order to work out the evaluation methods as well as proper corrective measures. The obtained results can summarized as follows: 1) the work identifies the system elements of the regional SME taxation system, their functions, inter-relation and interaction; 2) the study recognizes and explains peculiarities of the regional SME taxation system functioning on the territory of the independent subject of the Russian Federation; 3) the authors point to objective and subjective factors that influence the fiscal performance of the regional SME taxation system; 4) the research work further extends and clarifies qualitative functions of the regional SME taxation system; 5) the paper describes an algorithm of the evaluation methodology to measure the effectiveness of regional SME taxation system; 6) the paper shows the results of applying one block of the methodology to assess the effectiveness of the regional SME taxation system through case study of regional small businesses.

Keywords: medium-size business, taxation system, region, indicator, tax regime, methodology, small business, factor, fiscal performance, effectiveness

DOI: 10.7256/2454-065X.2015.5.15214

Abstract: The subject analyzed in the article is problems of tax stimulation of investments in infrastructure projects in regions of Russia. Analyzing possibilities of financing of these projects at the expense of the means from the federal budget, the author comes to the conclusion of the necessity of a transition to new principles of applying tax and budget instruments in federal policy. Among the factors that hamper an increase of long-term investments, the author emphasizes such ones as decrease of the volume of financing the real sector of economy by banks, as well as risks of institutional investors that are not secured by the government while investing in infrastructure projects. The methodology used by the author includes a dialectical approach towards analyzing taxation of investment activities in regions as a factor of stimulating such activities. The main conclusions and suggestions made by the author is the necessity of applying contemporary mechanisms of tax stimulation: postponement of paying of taxes by an investor and complex development of territories. The author also points out that the tax policy towards small and medium businesses, connected with the introduction of a new tax on real estate and perfection of the patent system of taxation, which is being currently applied by government authorities, has failed to have a positive effect on the country’s economy as yet. The author comes to the conclusion that the way out of this situation is broadening the spectrum of qualitative instruments and mechanisms of stimulation of long-term investments.

Keywords: institutional investors, social-economic system, regional development, stimulation, infrastructure projects, investments, taxes, budgetary resources, tax policy, long-term investments

DOI: 10.7256/2454-065X.2015.5.66530

Keywords: institutional investors, social-economic system, regional development, stimulation, infrastructure projects, investments, taxes, budgetary resources, tax policy, long-term investments

DOI: 10.7256/2454-065X.2013.5.62934

Abstract: Vehicle tax is a regional tax, thus, legislative organs have the authority to differentiate its rates and introduce exemptions. The Russian Tax Code has distinct differentiation criteria for tax rates, related to the vehicle category, age and environment class. Regional law of Russian Federation determines differentiation of vehicle tax rates by criteria not mentioned by the Federal Tax Code (for example, based on the tonnage of the vehicle, its place of origin, or the subject of taxation). Hidden forms of differentiation, not determined by the Federal Tax Code also include regional exemptions from tax base, set for all tax payers. Thus, it is necessary for regional Law to be brought to be brought in line with Federal law.

Keywords: vehicle tax, differentiation of rates, criteria for differentiation, tax exemptions, regional law, regional tax, contradiction of law, regional authority, regional exemptions, tax rates

DOI: 10.7256/2454-065X.2016.5.16994

Abstract: Russia's experience in implementing tax conslidation rules, in particular, creation of the institution of taxpayers' consoidation groups in 2012 allows to start summarzing the results of their activity for the three-year period. In addition to the analysis of the results, positive and negative effects for both conslidation groups and budget system of Russia, the author of the research article also defines a number of specific issues that haven't been solved so far. These issues include the lack of a clearly defined share of taxable profit rates that can be used by participants of the conslidation group under the law of the Russian Federation. In her research Kondrashova has used the following research methods: comparative analysis and synthesis, deducation and induction and historical restrospect. The results of the analysis demonstrate that conslidation groups of taxpayers include entities conducting all kinds of activities and located/having separate subdivisions in various constituents of the Russian Federation. The author analyzes cases when participants of conslidation groups have the right to reduce the profit tax rate under the law of the Russian Federation. According to the author, it is possible to make a positive decision about application of reduced tax rates after eliminating uncertanties in interpreting regional laws. These uncertainties have been defined by the author in the course of analysis of the regional legislation.

Keywords: share of taxable income, tax base, regional budget, regular participant, responsible participant, taxpayer, right to tax rate, reduced tax rate, income tax, consolidation group of taxpayeres

DOI: 10.7256/2454-065X.2016.5.67738

DOI: 10.7256/2454-065X.2015.6.14219

Abstract: The subject of study of this article is the assessment of the current practice in determining the tax component of the regional budget. This problem is growing important due to the existing fiscal policy the priority of which is the create conditions for self-development of regions. Thus, the social and economic development of the regions is related to the strengthening of the revenue base budgets by improving the system of tax revenues and increasing the control over timely payment of taxes. In her article Sugarova states that the amount of tax revenues in the region depends on the level and quality of economic processes, thus it is proposed to implement the priority areas for the further development thereof. The author of the article analyzes the dynamics of the income structure of the republican budget in the Republic of North Ossetia - Alania as well as analyzes the structure of tax revenues. As a result, the author makes a conclusion about the dominating role of federal taxes in the process of the formation of the revenue base of the republic budget. The study indicates that the economic development of the region is predetermined by the achieved level of tax revenues that result from the taxable capacity. It is proved that the improvement of the methodology of tax revenue planning must take into acount the indicators of the tax collection rate and risk which would allow to define the most significant risks, assess the risks, what causes them and how to eliminate them and to assess the volume of budget prescriptions taking into account the risks.

Keywords: deductions from taxes, own tax revenues, taxable capacity, budget receipts, tax revenues, tax component, economic independence, regional budget, assessment of taxable capacity, tax collection, budget planning

DOI: 10.7256/2454-065X.2015.6.66630

DOI: 10.7256/2454-065X.2015.9.16414

Abstract: In her article Aguzarova examines the possibility of enhancing the role of regional taxes as well as relevant changes in the Russian tax legislation. She emphasizes that the regional taxes should be the main and stable source of regional budget revenues. The analysis carried out in this research has allowed to define a minor role of taxes under research. To enhance their role it is advisable to improve the tax legislation of the Russian Federation. Unstable applicable laws on taxes and dues have a negative effect on the entire tax system. Therefore there is an urgent need to improve the tax laws, and this can be done only through cooperation with the tax authorities. When writing this research article, the author has used economic research methods such as the method of synthesis and analysis, the comparative method, and others. The scientific novelty of the research is reflected in the author's proposals on strengthening the role of regional taxes in the Russian Federation. It is proposed to create a stable legislation on taxes and duties taking into account the interests of both the state and taxpayers. For the present time annual changes still reflect a minor role of regional taxes in the system of budget revenues of the Russian Federation constituents.

Keywords: regional taxes, motor vehicle tax, property tax, gambling, gaming zone, vehicles, regional budget, tax revenues, cadastral value, the regional legislation

DOI: 10.7256/2454-065X.2015.9.67003

Keywords: regional taxes, motor vehicle tax, property tax, gambling, gambling area, vehicles, regional budget, tax revenues, cadastral value, regional legislation

DOI: 10.7256/2454-065X.2015.9.16654

Abstract: In her article Pyanova analyzes social benefits on corporate property tax as a mean of social support of citizens in the Russian Federation. Based on the analysis of the the two groups of regions, the researcher concludes that corporate property taxation involves extensive and sometimes unjustified implementation of social benefits. Moreover, there is a general trend towards reduction of the quantity of taxpayers who uses social benefits on corporate property tax. Thus, Russia faces the need to monitor the use of tax benefits and exemptions through assessing their efficiency and effectiveness. With the help of the methods of description and generalization, the researcher has discovered particular causes of the low efficiency and effectiveness of social benefits on corporate property tax. To analyze the frequency of such benefits, the researcher has used the methods comparison, statistical data analysis, graphic presentation of data and author's calculations. The main conclusions of the research are the following: 1) The result of the implementation of social benefits on corporate property tax is the reduction of the tax burden accompanied with the need to spend savings on socially important goals. 2) At the present time there is no unified regulation of the Russian Federation to assess effectiveness and efficiency of implemented social benefits granted to organizations, the major part of the regions under review do not conduct such assessment at all. 3) Beneficiary regions are less interested in implementing autonomous fiscal policy, in particular, social support of their citizens, compared to non-beneficiary regions. A number of the Russian Federation constituents do not grant property tax benefits locally. 4) Current social benefits on corporate property tax are inefficient and ineffective. 5) The defective mechanism for computation of corporate property tax creates uncertainty and complicates the performance of a social function of this tax.

DOI: 10.7256/2454-065X.2015.9.67004

Keywords: assessment of efficiency, efficiency of benefits, social benefits, property taxation, efficiency of tax advantages, tax advantages, tax benefits, social support, social function of taxes, reduction of tax burden, social sphere, social services

DOI: 10.7256/2454-065X.2016.9.19124

Abstract: The subject of research is the regional differentiation of taxation in the small business sphere which is not fully studied at the scientific level in contrast to other countries such as the United States employing specialized funds and institutions involved in the development of tax issues including small businesses. In this regard, the author pays special attention to the differentiation of taxation at the level of the federation constituents as well as promising areas of taxation. The author offers her own rating of the Russian Federation regions. The main research methods include comparative and historical methods as well as analysis. The regional differentation of taxation has been covered by many Russian experts in this way or another. However, the author of the present article examines the regional differentiation of the Russian Federation taxation in the small business sphere and offers improvements and solutions for the regional taxation system. The scientific novelty of the research is caused by the fact that the author offers solutions of the problem of the regional differentitation of taxation in the small business sphere.

Keywords: patent system, taxation of entrepreneurs, regional development, regional taxes, differenciation of taxes, taxation of small business, small business, simplified tax system, special economic zones, state control

DOI: 10.7256/2454-065X.2016.9.68125

DOI: 10.7256/2454-065X.2014.8.12576

DOI: 10.7256/2454-065X.2014.8.65418

Abstract: The article studies the role of regional taxes in establishing the revenue basis of the budgets of the Russian Federation constituent. Relevance of this research is confirmed by the great number of discussions that exist in the economic theory and practice and concern support of regional authorities with revenues. Certainly, one of such discussions is caused by the fact that the share of regional taxes in the revenue structure is too low which raises a question about additional financing of regional budgets. This problem is growing especially important in terms of the effective system of inter-budget relations that is based on a well-balanced delineation of profitable and expendable budget authorities between different levels of the Russian Federation budget system. The author of the article performs a comprehensive analysis of the dynamics, composition and the structure of tax revenues of the republican budget in the Republic of North Ossetia – Alania. In the course of this analysis the author applies the methods of analysis, synthesis and comparative analysis. Based on the results of the analysis carried out the author has discovered that so far regional taxes haven’t played a significant role in establishing the revenue basis of the budget in the Republic of North Ossetia – Alania and federal taxes have been prevailing. The author of the article provides arguments proving that the regional taxation needs further development with regard to the following targets: to increase economic capacity, to encourage investment activity and to increase control over payment of regional taxes. The author makes a conclusion about the need for improvement of the mechanism of establishing the revenue basis of the budget by the means of a better provision of regional authorities with their own profitable sources and developing incentives for encouraging economic interest towards accumulation of profits in the region.

Keywords: regional budget, economic capacity, establishing the revenue basis, revenue structure, own profits, taxable capacity, regional taxation, differentiation of rates, beneficiary territories, inter- budget relations.

DOI: 10.7256/2454-065X.2014.9.13143

DOI: 10.7256/2454-065X.2014.9.65569

Abstract: Efficient social and economic growth of a Federation constituent and increased quality of services rendered to the population are determined by the financial resource capacity of a region. This creates a need to analyze the problem of guarantees of financial stability of Russian Federation regions. The purpose of the present article is to study tax sources of regional revenue generation based on the case study of the Republic of North Ossetia — Alania and to describe recent tendencies and peculiar structures of tax revenues in general and revenues based on particular taxes. The authors study the process of general revenue generation in regional budgets by applying research methods and searching methods as well as methods of statistical and comparative analysis. Described factors of tax revenue generation demonstrate a weakened role of taxes in the overall structure of revenues of a Russian Federation constituent. Analyzing the nature of tax revenues, the authors also define a number of established negative tendencies reflecting not only the decrease in revenues based on regional and local taxes but also the reduction of the taxable base on important revenue-producing taxes such as profit tax and consolidated income tax. In conclusion, the authors describe the main causes of the aforesaid tendencies and outline the main peculiarities of generation of a region’s own revenues. The authors also express their apprehensions regarding future financial support of regional budgets based on their own taxable capacity.

Keywords: taxes, levies, tax revenues, local revenues, local budget, taxable capacity, economic growth, non-repayable receipts, financial resource capacity, financial independence.

DOI: 10.7256/2454-065X.2015.11.16015

Abstract: The object of the research is the tax revenues and tax relations of the Russian Federation constituents as well as the problems and their efficiency improvement practices. The subject of the research is the combination of theoretical, methodological and practical issues aimed at improving efficiency of the Russian Federation constituents' revenues management. In her research Musaeva examines the problems of the development of tax federalism in the Russian Federation in the modern period. The emphasis is made on the need to increase efficiency of tax rebates and incentives. Special attention is also paid to the potential growth of budget revenues from the Russian Federation constituents, in particular, the Republic of Dagestan, as well as the improvement of taxes incoming into the regional and local budgets. The main purpose of the research is to assess problems and define priorities for improving the Russian Federation constituents' revenues management as the factor of growing regional tax potentials and options. To achieve the research objectives, Musaeva has carried out a successive and step-by-step analysis of scientific researches by foreign and Russian authors, periodical literature and conference materials, legislative acts of the Russian Federation and regions thereof, reference and statistical materials. In the course of her analysis Musaeva has used both general scientific and special methods and tools such as system functional approach and dialectical approaches, principles of logical anaylsis and synthesis, methods of classification, grouping and generalization, expert evaluatoin, comparative and factor analysis and economic mathematical modelling. The scientific novelty of the article is caused by the fact that the author has developed scientific, methodological and practical suggestions and recommendations aimed at improving the efficiency of the Russian Federation constituents' revenues management as the guarantees of fair transregional tax competition in the modern period. The need for balanced territorial budgets amid today's unstable geopolical situation defines the priority of increasing the share of local budget revenues in the Russian Federation constituents through raising their taxable capacities and efficient use of of them. The researcher has also analyzed the problems arising in the process of developing tax federalism in the Russian Federation at this stage. She determines what causes difficulties with allocation of taxes between the budget levels taking into account peculiarities of the socio-economic development of the Russian Federation. Musaeva also analyzes the methods and problems of objective assessement of regional taxable capacities and proves the need for keeping the record of tax competitive ability of regions when generating tax revenues for the purpose of conducting the equal policy of redistribution of financial sources between elements of the budget system. The author also offers her own inventory to assess taxable capacities of the Russian Federation constituents. This inventory implies the corrective factor and allows to increase efficiency and to consider peculiarities of regions with the low level of local tax revenues. The researcher has calculated the taxable capacity of the Republic of Dagestan based using the inventory and based on that defined potentials for increasing the level of collectability fo regional tax revenues. The author has also made particular recommendations on regulation of tax incentives in the Russian Federation and reinforcement of their investment focus. Musaeva offers a set of recommendations to improve the efficiency of the Personal Income Tax administration as the most significant source for tax revenues of the Dagestan Republic budget.

Keywords: tax capacity, tax opportunities, management, tax tools, tax sharing, tax competition, tax incentives, Republic of Dagestan

DOI: 10.7256/2454-065X.2015.11.67126

Keywords: revenues, Republic of Dagestan, taxable capacity, tax options, management, tax tools, tax competition, tax competition, tax incentives, tax privileges, Federation constituents

DOI: 10.7256/2454-065X.2013.12.6489

DOI: 10.7256/2454-065X.2013.12.63718

Abstract: In order to ensure active innovation-based development of regions and stimulate their interest in increasing their taxable capacity, it is necessary to make changes in the current regional taxation policy of the Russian Federation. Moreover, modern tendencies and priorities of regional taxation policy make us pay special attention to the methods and instruments of tax regulation used by the government. The author of the article offers a definition of ‘simulative taxation policy’ and describes specific features of regional taxation policy at the present stage. The author also gives a description of the mechanism of tax regulation in terms of regional taxation policy and describes the subject, object and functions of the mechanism as well as methods and instruments contributing to implementation of priority orientations of taxation policy today.

Keywords: taxes and taxation, region, taxation, policy, innovation, tax, regulation, mechanism, methods, instruments.

DOI: 10.7256/2454-065X.2014.10.12491

DOI: 10.7256/2454-065X.2014.10.65624

Abstract: The author offers a new approach to classification of acquired assets in the structure of fixed assets used for formation of the tax base for corporate property tax. The approach is based on the concept of the normal operation cycle. The concept allows to make managerial decisions regarding classification of acquired assets (fixed assets or tangible stocks). Moreover, the author believes that it is possible to improve tax liabilities by comparing the economic life of acquired assets with the duration of the normal operating cycle of an organization. Taking into account the fact that since January 1, 2013 movable assets which have been recorded as the fixed assets after January 1, 2013 are not considered to be taxable (Subclause 8 of Clause 4 of Article 374 of the Russian Federation Tax Code), the author recommends that organizations with the economic life of acquired assets less than their normal operating cycle confirm their tax liabilities for corporate property tax payable in 2011 and 2012. Research methodology is based on the dialectical method when economic relations and phenomena are studied in terms of their development and interrelation, methods of system and comparative analysis, economic and mathematical research data, synthesis techniques, graphic modeling, methodology of the theory of statistics and mathematics. In the process of the analysis the author has defined that when including a fixed asset for accounting, it is necessary to take into account specific features of the activity performed by the organization, in particular, the duration of their normal operating cycle. The normal operating cycle is defined as a mean interval between the moment of the procurement of tangible assets and the moment of payment for goods sold or services rendered. The author underlines that this method should be also presented in accounting policies. The author establishes that implementation of this concept allows to decrease (improve) tax burden for corporate property tax ‘withdrawing’ acquired asset from the structure of fixed assets.

Keywords: taxes, property, assets, operating cycle, normal, fixed assets, accounting, loan receivable, stocks, field inspection.

DOI: 10.7256/2454-065X.2016.12.20708

Abstract: The authors of the present research carries out an analysis of tax revenues into local budgets of municipal units in the Voronezh Region over the period of time since 2013 till 2015. The results of the analysis demonstrate that the majority of municipal units in the Voronezh Region tend to decrease tax payments which proves the reduction of taxable bases and number of taxpayers in total. The subject of the research is the execution of tax authorities by municipal units. The object of the research is the provision of tax revenues into budgets of municipal units and urban districts. Theoretical and methodological bases of the research involve legal acts, laws and regulations issued by state authorities, researches of Russian scientists on the questions related to execution of tax authorities by municipal units. The authors of the research analyze the structure of muncipal budget revenue sources reflecting the fact that the main source is 'other revenues', in particular, non-repayable receipts from other budgets in the Russian Federation: from 40% to 80% are composed of dotations aimed at fiscal capacity alignment and dotations to maintain budget balancing measures). The authors also describe the role and place of applicable local taxes (land tax and personal property tax) in the process of developing the municipal budget and studies the degree of the implementation of taxable capacity of municipal units. As a result of analysis, it has been proved that part of the areas in the Voronezh Region improved their taxable capacity as a result of efficient supervisory activities conducted by the Federal Tax Service authorities.

Keywords: intergovernmental relations, municipal budget, tax control, tax compliance, local taxes, tax potential, tax revenues, tax legislation, local budget, land tax

DOI: 10.7256/2454-065X.2016.12.68421