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

Abstract: From January 1, 2009 the lowering coefficient of amortization of 0,5 on passenger cars and microbuses with the cost of over 600 000 and 800 000 was eliminated. The latest explanation of the Ministry of Finances of the Russian Federation provides that the coefficient does not apply towards the above-mentioned vehicles no matter of their basic cost and the time when they were put into use. Keywords: tax, Ministry of Finances, income, amortization, micro bus, car, coefficient, cost, law.

Abstract: Currently the Tax Code of the Russian Federation fails to provide a direct answer to the question who and how should calculate and pay the VAT tax in cases of forced sale. In the opinion of the author of the article, no matter whether the forced sale takes places under the judicial decision or in order to enforce judicial decisions or decisions of other empowered bodies, the obligation to pay VAT is put onto the tax agent, that is, on specialized organization, which performs sale of the property in question. Keywords: tax, agent, organization, FTI, Ministry of Finances, VAT, court, confiscation, property, sale.

Keywords: nalog, agent, organizatsiya, FNS, Minfin, NDS, sud, konfiskatsiya, imushchestvo, realizatsiya

Abstract: Choice of pension scheme (joint or personal pension accounts) is an additional source of influence for personnel management, in turn it influences the taxation of organization itself. In this article the author evaluates established tax benefits from the position of their financial attractiveness for the organizations Keywords: tax, levy, organization, FTS, Ministry of Finances, JST, court, contract, personnel, advantages.

Abstract: The article is devoted to filling in the blank in the Russian Tax Legislation. At the present time the Tax Code of the Russian Federation oblige taxpayers to maintain separate accounting of value added tax. However, the Code does not state the methods for such accounting. The author of the article proposed his methods for maintaining separate accounting of incoming value added tax for taxpayers who perform operations subjected and not subjected to VAT.

Abstract: In the article, the author concluded that the value added tax base does not include the sums of special purpose financing provided from the budgets of all levels which have to do with refund of charges at organizations with the assistance of employees in social work, training and targeted support of citizens. Receiving of these sums is not mentioned in calculation of payments for commodities. Therefore commercial organizations do not have taxable activities and assets regarding value added tax.

Keywords: tax, Federal Tax Service, value added tax, Ministry of Finances, court, financing, budget, compensation.

Abstract: The author of the article tried to define the legal nature of the penalty described in the Article 75 of the Tax Codex of the Russian Federation. The author based on the norms of existing Russian legislation as well as juridical literature and materials of arbitration court practice. The article contains a critical analysis of issues in the sphere of charging and recovery. The author concluded that the penalty is a mean of legal (financial) responsibility administered for violation of legally enforced terms of tax payment (levy payment) by a taxpayer, at common law and in a non-guilty order.

Keywords: tax, state institutions, property, penalty, damage, compensation, responsibility, guilt, deadline, recovering charge, Codex.

Abstract: The article is devoted to the analysis of the main changes in tax legislation as well as existing problems of taxation concerning taxation of high tech companies (including estimation and payment of a single social tax, value-added tax and profit tax). The article also contains recommendations on how to improve the tax climate at such organizations.

Keywords: tax, single social tax, value-added tax, profit, technologies, problem, development, organization, enterprise.

Abstract: Growing role of Russian economy made the topic of taxation of Russian direct investments in the European Union (EU) quite topical. Due to the entry of a number of Central and East European countries into the EU, competition between European states for a more advantageous tax climate in the sphere of investments reached the new stage. At the present time we can see how the two heterogenic systems of tax incentives, Estonian and Bulgarian, compete with each other and other systems of the ‘old’ members of the EU. The author of the article viewed the typical peculiarities of taxation of income in those two countries from the point of view of attracting Russian investments. The article was originally written in German and has been translated by M. R. Pinsky (Candidate of Economics, associate professor of the Department of Taxes and Taxation at Finance Academy under the Government of the Russian Federation.

Keywords: tax, profit, investments, Russia, Bulgaria, Estonia, European Union, competition, benefit.

DOI: 10.7256/2454-065X.2018.3.25717

Abstract: The subject of this research is the analysis of tax incentives for manufacturing. In his article Gireev analyzes experience in tax incentives of both Russia and foreign states. He provides a comparison table that describes advantages of horizontal and vertical incentives and proves that horizontal incentives contribute to the development of the institutional environment for state financial backing of manufacturing. The author makes suggestions on how to implement experience of the foreign states in tax incentives to encourage the development of manufacturing in Russia. Within the framework of this research, the author has used the experimental resaerch method. The greater part of the research was made by comparing horizontal and vertical types of tax incentives a well as comparison of Russia's experience in tax incentives to that of the foreign states. The author's special contribution to the topic is caused by the fact that he discovers facts proving that horizontal tax incentives encourage the development of the institutional environment for state financial backing of manufacturing. Institutional effects of implementing horizontal tax incentives are greater compared to vertical incentives. This makes them more preferable for developing the manufacturing policy.

Keywords: national economic, patent box, investment, vertical incentive, horizontal incentive, manufacturing, tax incentive, tax, modernization, research and development

DOI: 10.7256/2454-065X.2019.6.30179

Abstract: This research is aimed at problems and issues that arise as a result of changes in the Russian Federation tax law allowing Russian companies to exclude input VAT when performing works or services in place not acknowledged by the RF for VAT calculation purposes. Yarmak analyzes the structure of the global export of works (services), defines the place of the RF in the global rating of countries that export them, describes problems that may arise as a result of new rules of input VAT calculation by companies that export services (works), and offers relevant solutions. The research methods used by the author include scientific inquiry, analysis, axiomatization, systematization, prognosis, planning, hypothesis construction, graphical and table methods of data presentation. The issue covered by the research is important due to modern development trends of the global market of services and active policy of the Russian Federation amed at encouragement of non-resource export. Calculation of input VAT during export of services is one of the main issues faced by Russian business, therefore all tax manoeuvres destined to solve this problems should be structured in the way that would allow to avoid unfavorable consequences as much as possible.

Keywords: consulting services, IT services, advertising services, marketing services, export stimulation, tax burden, VAT recovery, export of services, VAT, indirect taxation

DOI: 10.7256/2454-065X.2018.6.27340

Abstract: The subject of the research is the tax expenditures defined as the fallout out of the budget system as a result of granted tax rebates, preferences and other tax regime reliefs. The article is devoted to the principles of referring tax rebates to tax expenditures as well as the development of methodological approaches to reviewing tax legislation in order to define criteria tax rebate criteria and develop the methodological basis for evaluation of the shortfall in the budget by keeping the register of tax expenditures based on the principles of budget classification. The methodology of the research is based on the principles of systems analysis, synthesis, comparison, generalisation that allow to define approaches to classification of tax expenditures. The authors offer their own principles for developing the tax expenditure register and tax rebate register. These principles include neutrality, justice, efficiency, approximation and legitimacy. The novelty of the research is caused by the fact that the authors develop criteria for selection of tax preferences, rebates and other tax regiem reliefs to include them into the register of tax expenditures. The practical importance of the research is that the authors offer the register of tax expenditures based on the principles of existing budget classification adn taking into account the designated use of each kind in particular. The development of such register will raise efficiency of mnaging the resources of the Russian Federation budgetary system and to create conditions for elimination of negative effects caused by the inter-country competition for the taxation base.

Keywords: principle, EAEU, tax policy, tax base, budget classification, tax expenditures, register, normative structure of tax, Tax benefits, inventory

DOI: 10.7256/2454-065X.2018.12.28353

Abstract: The efficiency of investment tax rebates is a nettlesome issue widely discussed by the academic community. Foreign academic literature contains both theoretical analysis and empirical research which prove the point of view that efficiency of tax rebates is determined not only by fiscal factors (tax rebate structure). Socio-economic and institutional terms of investment processes also effect the efficiency of tax rebates. This dictates the rationale of the present research which is caused by the theoretical and practical importance of defining the degree of the impact of a region's investment environment on efficiency of tax rebates provided by the regional legislation. The research methodology includes methods of formal logic, in particular, analysis, synthesis, comparison, and statistical methods such as correlation, variance analysis, and aggregation. In addition, the author has also applied heuristic approach and such methods as the analysis of hierarchies and plain raiting. The results of the research demonstrate that tax rebates have a weak encouraging potential for a region that has an unfavorable investment environment. The scientific novelty of the research is caused by the fact that the author proves the need to calculate indicators of the investment environment and marginal effective rate at the stage of implementing tax rebates for the purpose of conducing a comparative analysis with other regions. This approach allows to give a preliminary estimate in terms of whether it is reasonable to introduce tax rebates from the point of view of competitive advantages, especially in cases when it is impossible to predict efficiency indicators because there are no potential tax rebate beneficiary investors.

Keywords: financial and economic indicators, growth rate, marginal effective rate, tax burden, tax incentives, economic effectiveness, investment climate, investment process, potential, risk

Abstract: The Tax Code of the Russian Federation allows the legislative (representative) authorities of the Russian Federation constituents, depending on their regional peculiarities, adjust the amounts of social and property tax deductions within the limits set forth by the Tax Code of the Russian Federation (Article 222 of the Tax Code of the RF). Implementation of such powers creates objective prerequisites for revenue increase of regional and local budgets.

Keywords: tax, social, property, deductions, right, powers, regional, peculiarities, revenues.

Abstract: In this article the theoretical and practical approaches to the determination of qualitative and quantitative characteristics of the source of generating income for the budget system of the Russian Federation - profi t businesses. Defi ned principles of the tax system to allow effi cient load balance among the needs of government businesses.

Keywords: tax system, taxes, budget process, state and municipal management.

Abstract: The article is devoted to the main issues related to economic and legal nature of port dues. The author of the article summarizes and systematizes charges imposed on ports in all world ports and harbors. The author also analyzes whether it is possible to regard port dues as levies of the fi scal nature based on the defi nition provided by the Tax Code of the Russian Federation. The author describes the place of port dues and their role in the economic structure of the country.

Keywords: taxes and taxation, sea transport, sea ports, port authority, fi scal collections, port dues, port charges, nature of port dues, tax legislation, tax payments.

DOI: 10.7256/2454-065X.2020.3.32657

Abstract: The subject of this research is the excise taxation of alcohol and alcohol-containing products. The author examines the fiscal role of excise alcohol and alcohol-containing products and carries out its assessment in the relative value. Special attention is given to the analysis of existing problems with regards to taxation of these products, as well as the measures aimed at improvement of taxation mechanism. The author notes that the key problems lie in misconduct of taxpayers due to application of illegal schemes and concealment of the actual production output, which leads to negative consequences in part of tax revenue. Having analyzed different views of the economists pertaining to the vectors of improvement of taxation mechanism, the author present the original conclusions and recommendations of the possible ways of addressing the problems. It is underlined that only the implementation of effective measures can help to active stable increase in tax revenue and decrease in the number of offences by participants of the market.

Keywords: taxpayers, taxes, indirect tax, tax rates, payments to the budget, tax revenues, alcohol products, alcoholic drinks, excise taxes, EGAIS

DOI: 10.7256/2454-065X.2017.11.24585

Abstract: In this article the authors analyze efficiency of VAT tax rebates for IT companies. In particular, they analyze particular features of rebate application such as the collective influence of the rebate on the taxation system and economnic processes in general, efficiency of the rebate from the point of view of achieving the objectives it is supposed to achieve, and the description of the VAT tax rebate in the Russian Tax Code. The results of the critical analysis demonstrate that the existing mechanism of encouraging innovative activity of IT companies by the means of the VAT tax rebate creates numerous effects that interfere with the economic solutions and tax system, the description of the tax rebate is far from being perfect and this creates a great number of tax debates about how to apply the VAT tax rebate. The results also show that there is no proof that the application of the VAT tax rebate is efficient.

Keywords: electronics, tax credit, economic efficiency, IT-companies, innovations, tax optimization, intellectual property, taxpayers, VAT, tax neutrality

DOI: 10.7256/2454-065X.2017.12.25101

Abstract: This article is devoted to the definition of the taxation manoeuvre scenario that is neutral for the real sector of economy (this is the scenario when the insurance contribution rate is reduced and value-added tax is raised). The taxation manoeuvre is a part of the fiscal policy that is an efficient instrument for supporting economic activity and is used by many countries all over the world. As a result of his analysis, the author offers numerous neutral taxatikon manoeuvre scenarios in the form of the tax curve describing internal links between tax rates. The tax curve was drawn after comparing changes in cashflows created after the tax reform has been introduced based on the assumption that prices remain the same for consumers and use of the flat insurance contribution scale taking into account changes in the income tax shield. The scientific and practical importance of the research is caused by the fact that Baydin selects the topic that is very important for developing the fiscal policy of Russia. Based on the evaluations provided by the Ministry of Finances, the 22/22 scenaro (reduction of insurance contribution by 22% and increase of VAT by 22%) is not neutral. VAT can be increased up to only 19% in case the social contribution rate is reduced by 22%. The results of the research allow to conclude that disregarding the fact that this type of manoeuvre can be neutral for the budget and country's economy in general, it is not neutral for the real sector of the economy and even aggravates the sitution. The 21/21 manoeuvre under review of the Ministry of Economic Development is not neutral while reduction of insurance contribution down to 21% allows to increase VAT to 19.3 %.

Keywords: Russia's economy, real sector of economy, tax curve, tax shield, taxation, tax policy, fiscal policy, VAT, insurance contributions, tax manoeuvre

DOI: 10.7256/2454-065X.2018.2.25430

Abstract: The subject of the research is the mechanism of corporate profit taxation and improvement of the fiscal and regulating functions of tax at the modern stage. The author of the article examines particularities of implementation of such mechanism as well as fiscal and regulating functions of profit tax and proves the need to improve the mechanism of this tax including that for the purpose of encouraging investment activity. The author's contribution to the topic is that she makes recommendations aimed at improving the mechanism of corporate profit taxation and increasing its regulating function under the current conditions of the Russian Federation. In the course of the research the author has used such general research methods as induction and deduction, synthesis, comparative analysis, and special research methods such as sample and grouping. The author carries out an analysis of corporate profit tax revenues into the consolidated budget of the Russian Federation over the period since 2014 till 2016 and describes particularities of profit taxation in the Republic of Dagestan. The author makes recommendations on how to improve the mechanism of corporate profit taxation including that for the purpose of encouraging investment activity. The author pays special attention to analysing the procedure for carrying out the depreciation policy and the mechanism for granting tax preferences and makes recommendations on how to reform those at the modern stage of Russia's development.

Keywords: organizations, depreciation, incentives, investment, regulation, benefits, rates, profit, tax, control

DOI: 10.7256/2454-065X.2023.3.41043

Abstract: The subject of this study is the mechanism of excise taxation and its regulatory potential in the context of curbing the consumption of harmful products. The research focuses on excise taxation of products harmful to health, identification of ways to balance rates on alcohol-containing and alcoholic products, as well as assessment of the feasibility of taxation of soft drinks with excessive sugar content (innovations in the field of Russian taxation). The relevance of the research topic is determined by the need to identify ways to fully realize the regulatory potential of excise taxation in the direction of reducing the consumption of products harmful to health. The purpose of the work is to substantiate recommendations aimed at revealing the regulatory potential of excise taxes in terms of curbing the use of harmful beverages in the context of the implementation of the national development goals of the Russian Federation. The paper identifies the prerequisites for improving excise rates, argues for the inadmissibility of increasing the availability of strong alcoholic beverages as a result of an unbalanced pricing policy. Based on the analysis of scientific works of foreign and Russian authors, a study was conducted on the impact of excise taxation of beverages with excessive sugar content on the strengthening of socio-economic inequality of persons with different income levels, changes in their behavior, in terms of the use of harmful beverages. The expediency of constant monitoring of excise taxation of beverages with excessive sugar content is shown, the conclusion is argued that the main purpose of this taxation should not be to increase budget revenues, but the formation of correct eating habits. Recommendations of a regulatory, legislative and organizational nature are proposed, aimed at the fullest realization of the potential of excise taxation, in terms of curbing the use of harmful beverages. The necessity of developing software solutions integrating the mechanisms of implementing a set of measures to reduce the morbidity of the population, the formation of proper eating habits, including through the improvement of excise taxation in modern conditions of the Russian Federation, is substantiated.

Keywords: the mechanism of taxation, foreign research, harm to health, sugar-containing beverages, curbing consumption, alcoholic beverages, excise tax rates, regulatory potential of excise taxes, tax burden, improvement of excise taxes

DOI: 10.7256/2454-065X.2022.5.38739

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.

Keywords: market economy, regulation, health, sugar-containing products, sugar, sweet soft drinks, excise duty, excise tax, indirect tax, tax

DOI: 10.7256/2454-065X.2015.1.12509

DOI: 10.7256/2454-065X.2015.1.66026

Abstract: The article focuses on excise taxes and the existing mechanism of their application. Excise taxes are an important factor in the country’s economy and its social sphere. Therefore, the improvements in excise taxation are highly relevant. The author considers such issues as the impact of excise duty on certain processes in the economic and social spheres of the society as well as ways to improve it. Special attention is paid to the study of state tax policy in the field of excise taxation. The state tax policy pursues primarily the fiscal objective, i. e. to provide stable revenues to the state budget. However, the experience shows that the excise tax accounting for a significant part of the price influences processes of production and consumption of excisable goods, thereby it becomes a certain regulator of economic and social processes. In this context, the study of the excise taxes is highly relevant. To examine the practice of levying excise taxes, the work uses the methods of analysis and synthesis, positive and normative analysis, and logical method. The author’s contribution in the field of excise taxes consists in revising the registry of excisable products, establishing a different allocation of liability for the payment of excise duty between all participants of the production process. Also, the study points out that ultrahigh excise rates results in the consumption of low-quality alcohol, and consequently, negatively affects the health of citizens of the Russian Federation. In conclusion, the author proposes to amend the regulations pertaining to calculating and levying excise taxes.

Keywords: excise taxes, excisable goods, excise tax levying mechanism, practice of excise taxation, excise tax payers, tax policy, alcohol market, legalization of business tax proceedings, mechanism of excise tax payment.

DOI: 10.7256/2454-065X.2017.11.24679

Abstract: Tax receipts are the main fiscal revenue source of the Russian Federation and without analysis of such data it is impossible to develop efficient budgetary and tax policies. In this regard, the purpose of the research is to analyse the structure of tax receipts of the Russian Federation budgetary system during the period since 2006 till 2016. The authors have analyzed tax payments into Russia's consolidated budget in terms of their sources, i.e. branches of the country's national economy, and have made conclusions based on the research results. In the course of writing the article the authors have used such methods as analysis, comparison, systematisation, as well as analysis of academic literature on the matter. The authors define branches that provide the biggest amount of tax receipts for the country, analyze their share and also describe branches that are the most stable sources of Russia's tax receipts. The results of the research can be used by students and post-graduate students studying economy and interested in taxation as well as teachers of finances. The results can be also used by state authorites and local self-government officers when making a decision in the sphere of tax policy.

Keywords: Federal Tax Service, national economy, branch, Russian Federation, budgetary system, budget, dynamics, collecting of taxes, tax income, taxes

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 вЂ“ 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. В 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.

Keywords: the object of taxation, tax base, tax disputes, exclusive rights, funeral services, transportation services, booms fences, VAT exemption, improving the tax mechanism, tax benefits

DOI: 10.7256/2454-065X.2017.6.23650

Abstract: The subject of the research is the current state of the profits tax base distribution between budgets of the Russian Federation as well as adequacy of their objectives with reference to economic development. The object of the research is the corporate profits tax as an instrument of state financial regulation of the economy. The author of the article analyzes the reasonability of changes in the proportion of profits tax distribution between federal and regional budgets based on the example of the Vladimir Region and describes ways to improve this tax distribution and to ensure the balance of the regional budget. The author has based this article on Russian and foreign researches that cover the issues of state financial regulation of economic processes, and influence of tax incenctives on the society's development. The main research methods used by the author include induction, deduction and economic forecasting. The main results of the research are the following: 1) The author has ajusted international experience in profits taxation, in particular, progressive taxation scale. According to the author, this mean of financial regulation will ensure social justice in tax relations and give an opportunity to satisfy interests of both taxpayers and the state. 2) The author establishes legal requirements for mandatory reports regarding the proper use of corporate profits that have the zero profits tax rate according to the Tax Code of the Russian Federation. Creation of the proper use term in relation to the funds released as a result of tax rebates will allow to enhance the control over company's activity and to assess reasonability of introducing corporate profits tax rebates.

Keywords: tax expenditure, tax expenditure budget, tax law, tax benefits, progressive taxation, tax incentives, financial regulation, budget revenues, income tax, budget

DOI: 10.7256/2454-065X.2017.11.24858

Abstract: In her article Okuneva analyzes the influence of the tax manoeuvre 22/22 that implies reduction of the insurance rates down to 22% and increase in the VAT rate up to 22% on the company's available earnings at the industry level. Within the framework of the analysis, the author defines the main beneficiaries of the manoeuvre and the integrated effect on the economy. Considering the fact that the company's proprietory funds constitute one of the key investment determinants, evaluation of the manoeuvre's effect on the net profit allows to define branches that should expect the burst of investment activity as a result of the tax manoeuvre. The author of the article analyzes two scenarios of the companies' response to the manoeuvre. The first scenario assumes that prices remain the same for consumers. The second scenario assumes that the increase in VAT will raise prices, too. It is important to note that the analysis made within this research is of retrospective nature, i.e. it answers the question what effect the manoeuvre would have had in the past, and that the analysis involves only the direct effect on the profit. The scientific and practical importance of the research is caused by the fact that the author analyzes actual fiscal policy in Russia. According to the author's estimations, the scenario when the increase in VAT does not affect prices will reduce the net profit (without taking into account financial and budgetary institutions and small business entities) by 0.2% and the scenario with a full transfer of VAT into prices will increase the net profit by 0.4%. The health care service, welfare system, administrative activity, water supply, water disposal, waste reclamation, and processing industry will economize on taxes and social fees more than other branches.

Keywords: investment promotion, taxation, tax policy, fiscal policy, VAT, social contributions, tax system, net income, tax shift, internal funds

DOI: 10.7256/2454-065X.2019.5.30084

Abstract: The aim of the research is to analyze the mechanism of value-added tax refund out of the budgets of the Russian Federation as well as solutions of issues that may arise both by taxpayers and state. The global experience demonstrates that illegal compensation of value-added tax sums is a well-known and still unsolved issue in many countries. In her article Timoshina analyzes schemes for illegal VAT refund including that using the so-called 'one-day firm'. The research is based on the systems-structure and activity approach. The research methods used by the author include analysis, synthesis, systematization, grouping, presentation of data in tables and graphs. The analysis carried out by the author have defined actual areas for improving the mechanism of VAT deductions. As a result, the author offers areas for the development of automated VAT control system ASK-VAT2 aimed at prevention of illegal VAT refund by dishonest payers and decrease of tax risks of tax non-refund by honest taxpayers.

Keywords: ASK VAT-2, one-day firm, bill of exchange scheme, illegal refund, cameral inspection, VAT refund, tax deductions, VAT, tax control, evasion schemes

DOI: 10.7256/2454-065X.2019.11.31440

Abstract: This article is dedicated to the analysis of transformation of the functional role of excise taxes in Russia’s current economic realities. The scientific research traditionally dedicate significant attention to the functions of indirect taxes due to their complexity. The author analyzes the fiscal, regulatory, control and ecological functions of excise taxes through the lens of the degree of their implementation in the current Russian practice. Particular attention is given to the shift towards realization of the incentivizing function of excise taxes as an intrinsic element of state regulation of the oil refining industry. The scientific novelty consists in demonstration of evolutionary dynamics of the functional role of excise taxes, reflected in changing and adding of tax element. The conducted analysis displays that in the conditions of international integration and harmonization of rates within the framework of EAEU, the capabilities of fiscal component of excise taxes are significantly lowered. In conclusion, the author proposes the vectors for development of excise taxes as the elements of taxation of luxuries.

Keywords: luxury, environmental tax, tax control, regulatory function, tax deductions, fiscal function, excise taxes, EAEU, tax rates, transformation

DOI: 10.7256/2454-065X.2018.1.24676

Abstract: The article is devoted to one of the main taxes in the Russian tax system, corporate profit tax. Profit taxes are used in countries with market economy and serve as one of the most important instruments to encourage the economic growth. The need to find the best parameters to evaluate profit tax is very important and thus, this problem needs to be studied further. The authors of the article note that profit tax is a significant part of state budget. In this article the authors provide results of their analysis when they studied the mechanism that is used to evaluate profit tax and tax revenues into the state budget. The methodological basis of the research involves fundamental concepts described in Russian and foreign researches, legal acts of state authorities, federal laws, President's Decrees and Resolutions of the Russian Federation Government, as well as materials of research and practice conferences. In the course of their research the authors have used abstract logical, monographic, statistical economic and other methods of economic research. The authors of the article analyze principles of taxation of legal entities' profit in Russia, Germany, Denmark and Czech Republic. The authors pay special attention to the main changes in laws on tax and levies in 2017 and make conclusions whether these changes may improve corporate profit taxation process.

Keywords: improvement of taxation, tax benefits, principles of taxation, financial result, tax, tax on profit, income, the tax system, tax incentives, foreign countries

DOI: 10.7256/2454-065X.2023.4.43537

Abstract: The subject of the study is the effects of reforming the value added tax. In particular, the authors analyze the economic consequences of an increase in the VAT rate from 18 to 20% in 2020. The following effects are assessed: inflationary, consumer, investment and budgetary. The results are compared with the conclusions obtained earlier by domestic and foreign scientists on the example of developed and developing countries of the world. As research methods, analysis and synthesis, tabular and graphical methods of data visualization, analysis of time series, comparison method, structural and trend analyzes are used. The study contains a number of methodological limitations, which are also consecrated in the work. A special contribution of the authors to the study of the topic is the expansion of the zones of influence of indirect taxation on business and the population. In particular, the authors conclude that despite the presence of a number of negative effects of the increase in the VAT rate for business, nevertheless, such negative effects are most pronounced in relation to the population. They consist in accelerating inflation and reducing consumption in the short term. At the same time, the hypothesis of a significant impact of the VAT rate on investment processes is refuted, which is substantiated by an analysis of the indicators of the investment activity of economic entities in Russia.

Keywords: indirect taxes, tax regulation, tax effects, tax fairness, tax neutrality, the tax burden, VAT reform, consumption, VAT, tax

DOI: 10.7256/2454-065X.2019.2.28772

Abstract: The article is devoted to the analysis of the procedure of granting and using profit tax deductions for investment-related expenses. The aim of the research is to systematize current standards of the federal law and legislation of the Russian Federation constituents that grant tax deductions for investment-related expenses. At the first stage of research Chudinovskikh analyzed the provisions of the Tax Code of the Russian Federation that give investment deductions for income and profit tax. The researcher suggests to use the term 'corporation tax deduction for investment-related expenses' and defines the highest possible economic effect of taxpayer privilege. At the second stage of research the author of the article carried out a comparative analysis of the regional laws and regulations that set forth the procedure of using corporation tax deduction for investment-related expenses. At the third stage of research the author defines advantages and risks that relate to the adoption of corporation tax deduction laws and regulations. In the course of the research the author has applied general research methods such as analysis and synthesis as well as special research methods such as formal law and comprative law methods. The information base of the research is the provisions of the Tax Code of the Russian Federation and laws of the Russian Federation constituents. The procedure for granting corporation tax deductions for investment-related expenses depends on regional specifics too much. As a conclusion, the author emphasizes the need to introduce corporation tax deductions for investment-related expenses in all constituents of the Russian Federation. This would allow to encourage investment activity.

Keywords: efficiency, federal tax, Russian Federation, Tax Code, law, corporate, deduction, income, tax, comparative analysis.

DOI: 10.7256/2454-065X.2018.1.25147

Abstract: The subject of the research is whether it is lawful to impose value added tax for non-taxable operations. The author of the articvle examines conditions and terms of relief from value added tax on operations as stated in Article 149 of The Tax Code of the Russian Federation. The author points out that according to tax laws, a taxpayer does not have a right to impose value added tax for operations described in Clause 2 of Article 149 of The Tax Code of the Russian Federation. In her research Rusakova pays special attention to the procedure of cancelling tax on taxable operations listed in Clause 3 of Article 149 of The Tax Code of the Russian Federation. In the course of her research Rusakova has used general research methods (analysis, analogy, description and generalisation) and graphic representation of data. The methodological basis of the article involves systems analysis of tax legislation and current arbitration practice. Having analyzed provisions of applicable tax laws, the author of the article has discovered the contradiction between Clause 5 of Article 149 of The Tax Code stating that only part of exempt operations can be relieved from VAT, and Clause 5 of Article 173 of The Tax Code of the Russian Federation allowing to issue VAT invoices for all non-taxable operations. The main conclusino of the research is that there is a need to change current laws on taxation. The novelty of the research is caused by the fact that the author suggests to terminate provisions of Clause 5 of Article 149 of The Tax Code of the Russian Federation so that a purchasing taxpayer does not risk to be denied VAT returns based on formal grounds.

Keywords: unreasonable tax benefit, sale of bankruptcy property, restoration of cultural heritage, airport services, tax deductions, refusal of exemption, non-taxable operations, added value, legislative contradiction, tax risks

DOI: 10.7256/2454-065X.2017.4.22899

Abstract: The subject of the research is an organised combination of individual elements of the taxation system and relations between them as well as development of Russia's taxation system and the main reasons of its imperfection. The authors of the article pay special attention at an efficient taxation system that implies a high level of profitability and severe reduction of expenses caused by time, money and other expenditures when collecting taxes. The authors analyze goals of improving Russia's taxation system, the main trends of increasing its efficiency and the main problems of the Russian taxation system that need to be solved in order to find an efficient model of taxation. The methodological basis of the research involves the dialectical research method, complex approach, formal logic, historical and logical analysis and synthesis, inductive and deductive research of phenomena, financial calculation and analytical methods, comparison and statistical distribution. The scientific novelty of the research is caused by the need to improve the system and methods of governing the profits of the Russian Federation federal budget under the conditions of a crisis reduction of sources and volumes of budget revenues which increases opportunities of financial support of socially important programs and incompatible with the status of a social state. The authors underline that the core of the taxation system is the mandatory payments of compulsory nature. Different types of taxes are organised differently in different taxation systems. Searching for an efficient taxation system, it is necessary to pay attention at measures that are undertaken by foreign states undergoing a similar crisis situation. For example, EU states and Pacific countries embark on a course of increasing personal income while North American countries increase corporate taxes. As it is noted by the authors, these schemes alone are very unlikely to increase efficiency of the taxation system. It would be more beneficial to use a progressive taxation scheme instead of just increasing taxes. When it comes to business, the taxation systems used in the Middle East may turn out to be in high demand. In conclusion the authors describe the main problems of the Russian taxation system that need to be solved in order to develop an efficient model of taxation.

Keywords: optimization of taxation, direct taxes, tax incentives, tax reforms, tax burden, tax revenues, tax system, Tax, social justice, electronic document management

DOI: 10.7256/2454-065X.2014.3.11532

DOI: 10.7256/2454-065X.2014.3.64109

Abstract: Excise duties are an effective component of any financial or tax system. They are the most reliable source of fiscal revenues in any country because excisable goods do not influence the level of population income but included in the product price. The purpose of the present article is to define factors that can raise the role of excises in the revenues to budgets of the Russian Federation. The analysis of the distribution of excisable goods allowed to describe their ratios in the federal budgets and budgets of the Russian Federation constituents. The author of the article proves that the greater volume of excisable goods is paid to the federal budget. In the period under review, excise revenues have had the tendency towards their increasing. To define the factors that increase excise revenues to the budgets, the author of the article used research and searching methods as well as comparative and graphic methods. In conclusion the author defines the main problems and challenges of excise taxation. According to the author, the most acute problem lies in the sphere of alcohol production. This is the problem of illegal sale of alcohol-containing and alcohol products. In order to improve the excisable products, it is necessary to implement measures tightening the supervisory activity performed by the customs authorities, to legalize all excisable goods and introduce tough punitive measures.

Keywords: excise, indirect taxes, excisable goods, tax regulations, profit, alcohol-containing products, alcohol products, tobacco products, budget, economy.

DOI: 10.7256/2454-065X.2015.6.13585

Abstract: In her article Kondrashova analyzes the corporate tax as the tax that, in fact, characterizes the financial result of the company's activity. The author describes the corporate tax from the point of view of microeconomics and as one of the main budget generating tax. In terms of microeconomics, the researcher studies the investment nature of the mechanism of consolidated taxation for major vertically integrated companies. The author of the article also describes peculiarities of the process of taxation with the consolidated corporate tax in the Russian Federation and distinguishes between budget responsibilities of a liable participant and responsibilities of a regular participant of the consolidated group of taxpayers. In her research Kondrashova has used the following methods of research and scientific cognition: analysis and synthesis, comparison, induction, deduction and modelling. The author notes that implementation of consolidated taxation has a stimulating nature. Through establishing special taxation rules for corporate entities, the government stimulates their development despite significant budget losses at the initial stage. The researcher also notes that a particular feature of a consolidate goup established in accordance with the Russian legislation is that each participant retains their legal, taxation and economic independence, continues to perform economic operations and keep the records of these operations in accordance with the taxation and accounting requirements except obligations towards assessment and payment of the corporate tax.

Keywords: consolidated group of taxpayers, corporate tax, budget generating tax, financial result, liable participant, taxpayers, stimulating nature, consolidated tax basis, tax independence, budget obligations

DOI: 10.7256/2454-065X.2016.6.18184

Abstract: The purpose of this research is to create a new approach to differentiation of taxes between levels of the budget system. The subject of the research is the value added tax (VAT). This article is the continuation of the research of redistribution of tax revenues between budget levels. Taking into account the algorithm developed by authors of the article, it is offered to redistribute the VAT. At the moment this indirect tax in the Russian Federation comes only to the federal budget. Considering that the majority of regional budgets have a subsidized focus, new approach to distribution of tax revenues can solve this problem. To achieve the research goals, the authors carried out the analysis of these forms of tax accounts for the period 2010-2014 for 83 constituents of the Russian Federation, interpreted theoretical criteria for distribution of taxes according to the aforesaid indicators, selected the criterial factor (variance factor), assessed the indicators for each constituent during a particular time period, defined the weighting value of each indicator and made conclusions about VAT differentiation. As a result of the research possible percentage intervals of distribution of VAT revenues for federal and regional budgets for 83 Russian Federation constituents are provided. The drawn conclusions can be used in the course of developing tax policy at a level of a specific region or the country in general.

Keywords: analysis, fiscal federalism, algorithm, budget levels, tax, variance factor, budget, distribution, differentiation, VAT

DOI: 10.7256/2454-065X.2015.6.66629

DOI: 10.7256/2454-065X.2016.6.67857

Keywords: analysis, fiscal federalism, algorithm, budget levels, tax, variance factor, budget, distribution, differentiation, VAT

DOI: 10.7256/2454-065X.2016.7.18448

Abstract: The subject of the research is the value added tax revenues in the federal budget of the Russian Federation. This tax is received only at one budget level, thereat particular regions become the source of the taxation base. The purpose of the research is to relate socio-economic indicators of regions to amounts of VAT revenues for a particular constituent. To achieve this goal, the authors of the research make mathematical models of VAT revenues depending on the tax potential and elements of the tax. Nizhni Novgorod Region has been chosen as an example to draw one-factor models based on the analysis of the Federal Tax Service and Rosstat data. The scientific novelty of the research is caused by the fact that the authors have performed mathematical selection of the most important factors to be used in regression equations of VAT revenues in the federal budget. As a result of the research, the authors suggest that we should use six important factors that have the greatest influence on the development of VAT revenues.

Keywords: simple regression, Kayser's criterion, correlation, federal budget, tax revenues, sign factor, econometric forecasting, factor model, value added tax, modeling of budget incomes

DOI: 10.7256/2454-065X.2016.7.67954

Keywords: simple regression, correlation, federal budget, tax revenues, sign factor, econometric forecasting, factor model, value added tax, modeling of budget incomes

DOI: 10.7256/2454-065X.2014.5.12021

DOI: 10.7256/2454-065X.2014.5.65136

Abstract: The author of the article provides a brief description of the value-added tax, procedure for the value-added tax refund and practical and theoretical ways of tax refund in the Russian taxation system. The author defines the main stages of value-added tax return. Value-added tax is a form of withdrawal of a part of the cost of goods, works or services to the state budget that is created at all stages of the process of producing goods, works and services and paid to the budget after the goods are sold or works and services are provided. Value-added tax is a universal consumption tax payable by all organizations and self-employed entrepreneurs producing and selling goods. The author also analyzes the structure of indirect tax revenues to the federal budget of the Russian Federation and describes the structure of the federal budget revenues according to all types of taxes and levies. The author also views the problems of VAT return from the budget and possible solutions of these problems. The author defines that the main difficulty of VAT return is caused by the complex scheme of tax legislation. Today a serious problems is an illegal value-added tax return. In particular, the author touches upon the VAT return during the export of goods by using so-called ‘fly-by-night’ companies.

Keywords: value-added, tax revenues, indirect taxes, VAT refund, taxation system, tax administration, tax authorities, tax control, tax declaration, federal budget.

DOI: 10.7256/2454-065X.2016.7.19444

Abstract: It is impossible to talk about the modern type of corporate tax, its drawbacks and benefits and the role for the Russian Federation budget system without knowing the history of how that tax was created. Development of the tax relates to the evolution of taxes in the sphere of entrepreneurial activities and direct taxation in general. The given research is devoted to the analysis of corporate tax revenues into the Consolidated Budget of the Russian Federation as well as Belgorod, Voronezh and Lipetsk Regions over the period from 2013 to 2015. The subject of the research is the economic relations in the sphere of taxation and peculiarities of calculating the share of corporate tax revenues in the Russian Federation budget. The methodological basis of the research involves fundamental concepts represented in Russian and foreign researches as well as legislative and regulatory acts of state authorities, federal laws and materials of research and practice conferences on taxation matters. The authors of the research article have applied abstract-logical, statistical-economic and other research methods. In their research the authors provide their evaluation of today's level of tax burden on Russian companies which proves a difficult financial situation of the actual economic sector of the Russian Federation. Summarizing the results of these statistics, the authors state that among the Central Black Earth Regions, Belgorod, Lipetsk and Voronezh regions are the first ones to collect the largest amounts of taxes. The analysis of corporte tax revenues into the budgets of different levels demonstrates that corporate tax is one of the main three taxes in the Federal Budget and the main tax in the Consolidated Budgets of the Russian Federation constituents.

Keywords: federal taxes, budget system, tax debt, tax revenues, federal budget, consolidated budget, income tax, regional taxes, local taxes, CCHR

DOI: 10.7256/2454-065X.2016.7.67955

Keywords: federal taxes, budget system, tax debt, tax revenues, federal budget, consolidated budget, income tax, regional taxes, local taxes, CCHR

DOI: 10.7256/2454-065X.2013.7.9218

DOI: 10.7256/2454-065X.2013.7.63050

Abstract: At the current stage of development of Russian economy introduction of innovation gains more and more value. Strengthening the role of scientific and economical progress influences the economic growth, and therefore it is necessary to have thorough development of goals and strategies for the innovation policy. The scientific work in Russia regularly needs investments, which may be guaranteed by increasing investment activities. The article is devoted to the issue of investment stimulation, which may be achieved mainly by preferential taxation. The author analyzes three stages of development of the tax system, which took place during the latest decade, shows positive and negative features of each period, and evaluates the influence of reforms on the economic system as a whole. For most of the article, the author provides comparative analysis of Russia with the industrially developed states and their experience of investment stimulation for the innovation activities. It is noted that the foreign experience may be quite useful for the Russian economy. The study provides detailed analysis of such terms as “preferential taxation”, “preferences”, “tax deductions”, “tax benefits”, “grant financing of scientific work”, “investment tax credit”, “accelerated amortization system”, as well as innovation centers and university towns. The author analyzes advantages and disadvantages of these terms and the degree of their influence on the investment and innovation components of economy, and the article also includes analysis of obstacles to the preferences for the innovation sector, as well as the ways to overcome existing problems.

Keywords: taxation, profit tax, tax deductions, preferences, investment activities, innovative activity, special economic zones, investment tax credit, accelerated amortization, tax abatements.

DOI: 10.7256/2454-065X.2014.6.11783

DOI: 10.7256/2454-065X.2014.6.65245

Abstract: Efficient fulfillment and growth of taxable capacity of an agricultural sector of the Russian Federation constituents should be viewed an important factor of the dynamic development of Russian economy. The purpose of the research is to analyze taxable capacity based on the example of the Central Black Earth Economic Region. Noteworthy that over the past few years the Russian economy have been demonstrating high rates of growth of the main macroeconomic indicators which, in its turn, have increased tax revenues into the budget system of the Russian Federation and have had a positive influence on administration of the consolidated and federal budgets of the Russian Federation. According to the author, consistent development of taxable capacities of regions will encourage the growth of their financial independence and increase in the level of their social and economic growth. The methodological basis of the research consists of the fundamental concepts represented in works of Russian and foreign scientists, legislative acts, laws and regulations issued by state authorities, federal law and materials of research and practical conferences touching upon taxation of entities of Russian agricultural sector. In her research the author uses abstract-logical, monographic, statistical-economical and other methods of economic research. Results of the comparative analysis carried out by the author show that the limiting value of the fiscal burden in the agricultural sector depends not only to the amount of cumulative taxation but also on industrial productivity and financial status of a company. Industrial productivity is defined by the volume and structure of expenses, their pay-back period and profit earned which, in many ways, depend on the scope of activity performed by an entrepreneur. Consequently, the exemption limit should be defined taking into account the affiliation of economic entities to a certain branch of industry and associated objective factors such as the volume and structure of expenses and the rate of capital turnover. Therefore, if we want to encourage entrepreneurial activity in the agricultural sector it is necessary to achieve the efficient application of tax instruments. When defining the exemption limit it is necessary to take into account the cumulative fiscal burden and paying capacities of different economic entities.

Keywords: taxable capacity, agricultural sector, Central Black Earth Economic Region, tax revenues, fiscal capacity, agriculture, taxes payable, VAT, profit (income) tax, single agricultural tax.

DOI: 10.7256/2454-065X.2016.8.19873

Abstract: The subject of the research is income tax revenues in the regional budget of the Russian Federation. The authors of the article analyze the possibility of using factor models for predicting tax revenues. The purpose of the research is to connect socio-economic indicators of regions with the volume of receipts of the income tax. To achieve the aforesaid target, it is necessary to allocate the factors defining receipts of income tax in the regional budget and to establish their mathematical dependence with the income tax. In order to achieve the reserach goals, the authors have chosen significant factors, and have constructed one-factor and two-factor mathematical models of receipt of income tax depending on qualititaive elements of the tax. The Nizhny Novgorod Region is chosen as the case study. Based on the analysis of data from the Federal Tax Service of the Russian Federation and Federal State Statistics Service of the Russian Federation the authors have created regression models. As a result of the research the authors have developed one-factor models to demonstrate the relation between the target indicator (the amount of the income tax received by the regional budget) and sign factors. They have also outlined two significant sign factors to be used in the two-factor model that would reflect the influence of indicators of the amount of tax payments on regional tax revenues (in the Nizhny Novgorod Region). To prove the significance and validity of the models the authors have used mathematical and statistical methods. All the models have been recognized as significant based on the research results. The authors of the present research have established the mathematical relationship (in the form of regression models) between income tax revenues and their determinant factors.

Keywords: number of taxpayers, accounts receivable, correlation, tax income, regional budget, sign factor, regression model, income tax, tax revenue, modeling of the income

DOI: 10.7256/2454-065X.2016.8.68022

Abstract: The object of the research is the mechanism for collecting individual income tax (personal income tax) and its social role. The subject of the research is the need to increase the social role of the individual income tax (NDFL) in the Russian Federation. Focus is made on evaluating the social orientation of the existing mechanism for calculating and collecting individual income tax in the Russian Federation. Special attention is paid to determining systems problems weakening the social role of personal income tax. The author also conducts a comparative analysis of the experience in calculating individual income tax in industrialized countries and individual income tax in Russia. In the course of the research the author demonstrates that the mechanism used to calculate and collect individual income tax in Russia does not observe the principle of the social orientation of taxes. In her research Musaeva makes an extensive use of graphic calculation instruments as well as many kinds of research methods including the dialectical approach, methods of systems and comparative analysis and synthesis, statistical selection, grouping and generalization, factor analysis and logical analysis. The scientific nvelty of the research is caused by the fact that the author developes grounded guidelines to increase the social role of individual income tax, to decrease social tension in the society and encourage the growth of labor productivity in the Russian Federation. In order to fully realize the social role of individual income tax, it is necessary to impose the progressive taxation method on excess income and non-labor profits. The author proves the need to provide exempt from taxation of citizens' income necessary to provide life support of taxpayers and their families at the subsistence wage level. The author demonstrates that the factors decreasing the social role of individual income tax in the Russian Federation are the low profits of the majority of population as well as the large amount of 'black' profits. The author emphasizes the need to reform the current system of labor relations, to increase wages in economic sectors which would allow to increase the amounts of individual income tax in the future, to lower the amounts of insurance contributions to state social non-budgetary funds, to transfer part of tax burden from entrepreneurs to physical entities and to perform a number of social reforms.

Keywords: Russian Federation, earnings, excess profit, mechanism of collection, social deductions, employment relationships, social role, NDFL (PIT), individual income tax, industrialized countries

DOI: 10.7256/2454-065X.2014.7.12342

DOI: 10.7256/2454-065X.2014.7.65300

Abstract: The article concerns evaluation of analysis of a federal tax: Value Added Tax (VAT). It is established that the tax classification based upon subject de facto bearing the tax burden provides division of the latter into direct and indirect ones. However, taking into consideration the current mechanism for tax calculation and sources of its payment, there is a possibility for a different classification. At the same time this possibility is objectively proven and supported with the normative legal basis. It is also shown that the constant development and improvement of the tax legislation in some cases leads to the formation of the new problems, requiring taking measures in order to deal with these problems including legislative amendments. One of such problems regarding VAT calculation is the conflict between the tax basis and the object of taxation. The methodology of studies is based upon the dialectic cognition method presupposing the studies of economic relations and matters in their development and interrelation, methods of systemic and comparative analysis, economic mathematical studies of data, synthesis, graphic modeling, methodology of statistical theory. In the process of analysis it is established that specific features of VAT calculation within the framework of the current tax legislation provides for a possibility to classify this tax as an indirect-direct one. At the same time the classic classification of taxes (direct and indirect) should be evaluated critically. Additionally, the analysis of consistency of the VAT taxation object and its tax basis shows the problem requiring a legislative solution. In order to deal with the conflict between the tax basis and the object of taxation there is need to define the moment of realization (sale), and not the moment of payment or shipment of goods, since it may also be the moment of either shipping or payment (if this matter is directly provided for in the contract).

Keywords: VAT, direct, indirect, burden, object of taxation, tax basis, shipment, payment, moment, obligation.

DOI: 10.7256/2454-065X.2015.9.14638

Abstract: Taxes are the main source of budgeting at all levels. The efficient tax allocation mechanism is that makes the budgeting system stable. At the present time allocation of taxes between budget levels is made on the basis of the theoretical criteria that don't have a practical justification. Such approach doesn't consider territorial or economic features of the Russian Federation constituents and therefore needs to be improved. The authors of the present article suggest that we should use variation coefficients as a threshold coefficient to differentiate receipts of tax between federal and regional budgets. The purpose of the research is to develop the system of indicators that will give the most accurate calculating of the variation of the time series for all indicators for each region of the Russian Federation. The methodological basis of the calculation presented in this article includes statistical formulas and axioms. In their research the authors have used the methods of analysis and forming groups of tax and statistical data for different regions of the Russian Federation. The main result of the research is the algorithm of the profit tax allocation developed by the authors for the Belgorod Region. Based on this algorithm, variation coefficients for each of the given 12 indicators have been calculated. According to the calculations, income tax can be attributed to the two levels of the budget. The percentage allocation of the tax is planned to be performed on the basis of the theory of weighted coefficient distribution.

Keywords: corporate income tax, variation, uniformity, distribution, budget, indicator, tax base, algorithm, region, tax

DOI: 10.7256/2454-065X.2015.9.67002

Keywords: corporate income tax, variation, uniformity, distribution, budget, indicator, tax base, algorithm, region, tax

DOI: 10.7256/2454-065X.2014.8.12382

DOI: 10.7256/2454-065X.2014.8.65417

Abstract: The article concerns and analyzes a practical situation that is often faced by enterprises when they grant or issue a loan to other enterprises or physical entities. Noteworthy that performing transactions on granting cash loans, enterprises do not take into account that such transactions, first of all, are related to ‘tax transactions’ but the Tax Code of the Russian Federation releases them from value-added taxes, and secondly, these transactions require a separate accounting of general business expenses and ‘input’ VAT. The research methodology is based on the dialectic method of knowledge that means that economic relations and phenomena are studied from the point of view of their development and relation, methods of systems and comparative analysis, mathematical economic methods of data research, methods of synthesis, graphic modeling and methodology of the theory of statistics. In the course of the analysis the author has established that transactions on granting cash loans including interest are ‘tax transactions’ but pursuant to Sub-clause 15 of Clause 3 of Article 149 of the Tax Code of the Russian Federation, these transactions are not taxable (i.e. exempt from taxation) in the territory of the Russian Federation. General economic expenses and ‘input’ VAT that relate to granted loans should be divided between taxable and non-taxable transactions. In such a case part of the general economic expenses as well as ‘input’ VAT will be considered to be ‘other expenses’ according to the Russian Accounting Standards 19/02 and 10/99. For the purposes of profit taxation, other expenses can be taken into account towards decreasing the tax base pursuant to Sub-clause 49 of Clause 1 of Article 264 of the Tax Code of the Russian Federation as other expenses related to production or sale if the granted loan is an interest loan. If this is a non-interest loan, then according to Clause 16 of Article 270 of the Tax Code of the Russian Federation expenses related to such transactions will not decrease the tax base of profit taxes.

Keywords: loan, value-added tax, cash, percents, other expenses, general business expenses, financial investments, ‘no tax’ transactions, tax.

DOI: 10.7256/2454-065X.2014.9.13177

DOI: 10.7256/2454-065X.2014.9.65568

Abstract: The author of the article studies peculiarities of establishing the revenue element of the federal budget. The importance of the present research is proved by the existing practice of the federal budgeting taking into account the structure of revenues and established Funds. This topic is growing especially important in terms of establishing a stable budget and unconditional execution of assumed obligations. Based on the analysis carried out, the author of the article defines the positive dynamics of the main indicators of economic development for the period being analyzed including the growth of GDP. Oil and gas revenues make the greater part of overall revenues of the federal budget for the period being analyzed, the main part of oil and gas revenues is being provided by export customs duties, value-added tax and oil and gas production tax. The author carries out a comprehensive analysis of the dynamics, composition and structure of federal revenues. In the course of her research the author uses the methods of analysis, synthesis and comparative analysis. The author provides arguments proving that the ratio of revenues to GDP demonstrates a strong dependence of the Russian economy on the foreign economic environment. The author concludes that there is a need to ensure financial stability of the federal budget through increasing taxable capacities and efficient sending of budgetary funds.

Keywords: federal budget, establishing the revenue basis, social and economic development, macroeconomic indicators, oil and gas revenues, Reserve Fund, National Welfare Fund, taxable capacity, fiscal policy.

DOI: 10.7256/2454-065X.2013.12.10465

DOI: 10.7256/2454-065X.2013.12.63717

Abstract: The authors of the article analyze the actual status of human resources in the Vladimir Region. The overall analysis of total indicators of living standards in the region shows that even though there have been positive tendencies (obvious upward trend of monetary income per person and increase in population with money income lower than the minimum living wage), the social disparity is still growing. Analysis of labor resources and levels of unemployment in different age groups and education groups shows it is difficult for young graduates to find a job in the region and this is why they start to look for a job in other regions. Just like other regions surrounding Moscow, the Vladimir Region provides the most active and mobile population for Moscow. The methods used by the authors in their research include the dialectic method which allows to study economic relations and phenomena in terms of their development and interaction, methods of system and comparative analysis, methods of economic and mathematical analysis of data, synthesis, graphic modeling and methods used in the theory of statistics. The results of this research demonstrate that the current procedure for the payment of personal income tax as one of the sources for regional and local budgets does not allow the development of labor capacity at a proper level. Growing living standards and increasing level of capability of human resources require to change the aforesaid procedure, in particular, to provide for an opportunity to collect personal income tax at the place of registration (place of residence) of a taxpayer (physical person). In this case revenues comprised of personal income taxes will form the regional and local budgets of the regions near Moscow and significantly influence the solution of many social issues.

Keywords: human, resources, labor, force, living, quality, budget, taxes, income, unemployment.

DOI: 10.7256/2454-065X.2014.10.13288

DOI: 10.7256/2454-065X.2014.10.65623

Abstract: The purpose of the present research is to discover possible directions in improvement of particular federal taxes and levies in the Russian Federation. The author focuses on the most important taxes that form the budget. According to the author, these taxes include value-added taxes, excise taxes, oil and gas production tax, personal income tax and corporate profit tax. The researcher proves that the existing system of federal taxes and levies has certain drawbacks. By using such economic research methods as scientific, searching, research and comparative methods, the author outlines the main problems related to the aforesaid federal taxes and levies and offers ways to improve their role in formation of the budget revenue system. As a result of the research, the author had discovered ways and instruments for reinforcing the role of particular federal taxes and levies in the Russian Federation budget. Based on the author, these ways and instruments include mandatory tax and levy elements, in particular, tax rates and tax rebates. It should be also taken into account that the increase in tax rates may lead to the development of the ‘shadow’ sector and avoidance of the payment of taxes and levies.

Keywords: federal taxes, taxation rates, tax elements, tax rebates, tax base, tax regulation, tax legislation, tax policy, tax authorities, tax allocations.

DOI: 10.7256/2454-065X.2014.11.12560

DOI: 10.7256/2454-065X.2014.11.65779

Abstract: The article analyzes the Russian tax legislation, in particular, the Tax Code to estimate whether such terms as taxes, charges, duties and fees may convey incorrect information. The tax-area notions are disclosed on the example of current taxes, charges, fees and duties, namely, charges for the use of fauna and use of aquatic biological resources, customs fees, water tax, stamp duty, customs duties and taxes on mining, insurance premiums to non-budgetary funds. For the analysis the author uses the axiomatic method and method of analogy; these methods permit to examine how the theory and practice of taxation interact with the practice of calculating and levying the above mentioned payments. The study concludsd that, first, the Tax Code of the Russian Federation introduced in 1999 did not eliminate all theoretical and practical problems and shortcomings in the Russian tax system and, second, although the distinction between “tax” and “fee” is established, there is no clear distinction between such terms as “duty”, “fee” and “premium”.