Taxes and Taxation - rubric TOPIC: PERSPECTIVES AND NEW WAYS OF DEVELOPMENT OF TAX LEGISLATION

Abstract: The article is devoted to an analysis of influence of a method of depreciation on a company’s tax payments. It is underlined that the accountant conception of depreciation is continued in a modern approach to studying the tax and taxation system. According to the author, systematic description of the facilities’ cost at the account of depreciation charges eventually changes the amount of a property tax. At the same time, including depreciation charges in a tax base results in changes of a profit tax. Using fast ways of depreciation will allow the companies to optimize the correlation between tax and depreciation flows of a company.

Keywords: tax, depreciation, property, profit, company, record, accountant, planning.

DOI: 10.7256/2454-065X.2021.3.34837

Abstract: The subject of this research is the foreign experience of stimulating innovation activity of the companies via introduction of Patent Box Regime. The author underlines the importance of this mechanism as a measure for supporting the actors of the innovation economy on the stages of introducing innovations into production, and making profit from the efficient use of intellectual capital. The author analyzes the international statistics of acquisition of patents and key elements of preferential taxation of their income. Based on the collected material, the author examines the possibilities of implementation of such mechanism in the Russian practice. Special attention is given to the potential consequences of granting new incentives from the perspective of formation of the revenue part of the budgets of the budgetary system of the Russian Federation. The main result of this research consists in the development of a specific taxation regime for income from the use of intellectual property objects to be implemented in the Russian Federation. The author believes that the optimal mechanism is a deduction of up to 40% of qualified incomes from the corporate income tax base; at the same time, the incentive should not lead to the decrease of federal budget receipts. As sources of covering the shortfall in budget revenues of the constituent entities of the Russian Federation, the author considers the abolition of reduced tax rates for certain categories of taxpayers, as well as the extension of the limit on the transfer of loss, The conclusion is made on feasibility of implementation of Patent Box Regime in Russia considering foreign experience and domestic specificity of the country.

Keywords: tax incentives, intellectual property, patent box, innovation, R&D, innovative development, corporate profit taxation, tax benefits, tax deduction, reduced tax rate

DOI: 10.7256/2454-065X.2013.1.62141

Abstract: The article contains a comparative analysis of tax legislation of Russia and USA. The author performs economic evaluation of tax risks and describes the grounds for improving the Russian method of electing candidates for tax control based on American experience. The author also describes American criteria for assigning candidates for tax inspection in order to increase awareness of Russian taxpayers about foreign tax control. The author also makes recommendations how to decrease tax risks in Russian business.

Keywords: taxes and taxation, tax system, tax risk, tax control, tax inspection, tax service, small business, entrepreneur, assessment criteria, tax declaration.

DOI: 10.7256/2454-065X.2017.5.19366

Abstract: The subject of the research is the economic relations arisign in the process of transport taxation. The object of the research is the mechanism of transport taxation a one of the ways to improve the tax burden of economic entities. The authors of the article pay special attention to the development of the transport taxation system in Russia. Just like in developed countries, the efficiency of the taxation system depends on the state policy. The authors of the article examine issues related to the transport taxation and caused by both weak differentiation of transport tax rates and unestablished procedure for tax registration of tvehicles. The methodological basis of the research is the fundamental concepts represented in Russian and foreign researches as well as legislative acts and regulations of state authorities, federal laws, President's Decrees and Government Regulations, materials of research conferences and workshops devoted to the issues of improving the transport taxation system in Russia. In their research the authors have applied the abstract-logical, monographic, statistical-economic and other methods of economic research. Based on the analysis carried out, the authors conclude that there is a great variety of options permitted by tax and levy laws to be used by an organisation in order to develop a more efficient transport taxation system, moreover, the best financial result can be achieved if an organisation combines a number of such options.

Keywords: tax base, tax payments, taxes, Komi Republic, Voronezh region, transport tax, transport taxation, transport, tax burden, tax revenues

DOI: 10.7256/2454-065X.2022.3.38199

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

Keywords: tax implications of food sharing, green bonds, recycled materials, free depreciation, best available technologies, greening of business, tax regulation, tax instruments, environmental taxation, electronic document circulation

DOI: 10.7256/2454-065X.2017.5.23502

Abstract: The purpose of the research is to analyze the current state of state tax policy and the development of proposals for its improvement in the budget deficit. The subject of the research is the economic relations between the subjects of taxation arising in the process of implementing state tax policy. The object of the research is the tax policy of the Russian Federation. The author of the article discusses modern tendencies and problems of the tax policy in Russia. The conclusion is that improving the efficiency of the tax policy is only possible with the modern scientific concept of improvement of tax legislation, improvement of the efficiency of tax administration and optimization of tax benefits. A special place is given to the structural analysis of tax revenues to the budgets of different levels. On the basis of the systems approach, the author identifies current trends and problems of the tax policy in Russia. In addition, the author also applies the methods of generalization, comparison, analysis and synthesis. The scientific novelty of the research is caused by the fact that the author develops theoretical and scientific practical recommendations aimed at improvement of the tax policy of the Russian Federation at the present stage. The author also dentifies current trends in the development of tax policy as an important element of the state economic policy, and assessment of its impact on the economy. The author proposes measures to improve the mechanism of tax administration. The practical significance of the work is caused by the fact that its findings are focused on the formation of effective tax policy, and if applicable updating the existing normative acts in the field of taxation.

Keywords: economic sanctions, tax burden, shadow economy, tax revenues, tax base, tax exemptions, tax administration, tax legislation, tax policy, budget deficit

DOI: 10.7256/2454-065X.2020.2.32556

Abstract: The subject of this research is the analysis of possible ways of regulating taxation of transboundary e-commerce. The article contains the description of relevant problems in taxation of transboundary trade of goods over the Internet, the share of which in the overall goods trade continues to grow. Alongside Russian platforms of e-commerce, attention of many Russian shoppers is captured by foreign online platforms, offering delivery to Russia without taxation from the Russian side. The question of developing an efficient and fair mechanism of taxation of e-commerce in Russia remains a hot topic. In theory and practice, resolution of these issues is still being explored, but a universal approach is yet to be developed. The article pays great attention to the OECD initiatives pertaining to solution of taxation problems of transboundary e-commerce, and analyzes the main characteristics of each of the proposed strategies for regulation of taxation of transboundary e-commerce. The scientific novelty of this work consists in formulation of the initiative to involve the digital platforms that provide e-commerce into the process of taxation with placement upon them of full or partial burden to adhere to tax obligations in the jurisdiction of taxation.

Keywords: indirect taxation, electronic trade in goods, OECD, VAT, digital platform, e-commerce, taxation, customs payments, import of goods, system of taxation

DOI: 10.7256/2454-065X.2017.7.23846

Abstract: The article is devoted to research methods in the field of tax evasion. The purpose of the article is to characterize laboratory experiment as one of methods of of taxpayers behavior investigation, wich allows to reveal the motivation of their illegal behavior. In a study of the problems of tax evasion in Russia methodology of tax experiments is proposed to be used for the first time. Tax experiment method can be used to pre-test the proposed changes in the tax law. Recommendations received by the results of the study will be proposed to the tax authorities and the government for evaluation the influence of tax lows on taxpayer behavior. The research methodology is based on experimental paradigm wich is one of the most actual method of behavioral economics and financial sosiology. The article reviews the laboratory experiments evolution in the field of taxation, considering that tax experiments have not been used in recent scientific analysis in Russia. The implementation of the author’s method was reflected in pilot laboratory experiment with students from Moscow and Irkutsk. The author’s method of tax laboratory experiment allows to identify the causes of tax evasion. The conducted research is intended to fill the gaps between the theoretical concepts of tax evasion and the real state of the problem in Russia through the development and application of experimental methods. Tax laboratory experiment can effectively particularize causes and motives of tax evasion. Tax experiments could become a tool for the formation of strategies of interaction between tax authorities and taxpayers in Russia.

Keywords: law-abiding, taxpayer behavior, tax evasion, laboratory experiment, financial sosiology, behavioral economics, tax control, tax system, income, tax audit

DOI: 10.7256/2454-065X.2016.1.16132

Abstract: The subject of the present research is the patent system of taxation of small business entities in the Russian Federation. Small business entities have been granted the right to apply special tax regimes with a lower tax burden compared to the general taxation system. At the same time, not all the special tax regimes are popular with individual enterpreneurs, this is also true for the patent system of taxation. The author of the present article analyzes pluses and minuses of the patent system of taxation and offers measures to popularize this system of taxation. The methodology of the present research is based on statistical data of tax accounts. Based on those, the author has analyzed how the patent sytem of taxation is being used in the Russian Federation constituents in relation to different activities. The researcher offers to apply the system approach to protecting rights and legitimate interests of small business entities through making necessary amendments in the sphere of regulation of tax relations. According to the author, this will allow to make individual enterpreneurs more interested in applying the patent system of taxation as well as to increase local tax revenues.

Keywords: tax code, small businesses, special tax regimes, the patent system of taxation, budget, the benefits of the patent system, deficiencies of the patent system, local budget, kind activities, conditions of use

DOI: 10.7256/2454-065X.2016.1.67365

Keywords: local budget, deficiencies of the patent system, benefits of the patent system, budget, patent system of taxation, special tax regimes, small business entities, tax code, activities, conditions of practical application

Abstract: This article studies foreign experience in countering to the withdrawal of assets to other states and accumulating them on controlled foreign structures. In particular, the article provides a detailed analysis of legal acts about controlled foreign companies in the USA, Great Britain, Germany and Italy. It is concluded that it would be useful to introduce a law regarding controlled foreign companies in Russia as well.

Keywords: assets, withdrawal, foreign, illegal, low tax, offshore, controlled foreign companies.

DOI: 10.7256/2454-065X.2022.3.38238

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

Keywords: tax burden, monetary fund, budget, non-tax payments, control and supervision, taxation, tax administration, port charges, parafiscalities, quasinalogs

Abstract: The article proves the need in displacement of the focus of state support towards tax incentives of fi nancing of innovation activities. The author of the article analyzes current mechanisms of tax incentives and suggests new mechanisms of tax stimulation of demand from innovation active companies on external sources of shared and debt fi nancing as well as stimulation of a fi nancial resource offer by specialized participants of the fi nancial market.

Keywords: fi scal incentives, taxation of capital assets, venture capital fi nancing.

Abstract: This is the collective study of which is aimed at creation of new conception of topicality, purposefulness and necessity to introduce the legal system of a new branch of law into the Russian legal system, in particular, economic law of the Russian Federation.

Keywords: studies of law, economic law, economic relations, economic activity, fi nancial law, fi nancial relations, governance mechanism of economic activity, innovation development, accounting, entrepreneurial law.

Abstract: The article is devoted to the history of development of land taxation in Russia since ancient times up to the present. Based on the analysis of such experience, the author of the article gives certain recommendations about improvement of land taxation in Russia.

Keywords: taxes and taxation, taxes, budge, profi t, land tax, benefi ts, preferences, rates, cadastre, taxable income.

Abstract: Analyzing tax risks without paying attention to specifi city of industry does not reach representative picture. As for the sphere of natural gas industry, fi nancial coeffi cients may be of use for risk evaluation. They should be considered as a whole system and counted as indexes, which are of importance for tax control. This control consists in comparing real coeffi cients and average coeffi cients all over the industry. However, the actual results of analyses require allowing fi rm distinctions, caused by peculiarities of region and technology.

Keywords: tax risk, gas supply, gasifi cation, transportation pipelines, gas-distributing activity, investment, organization profi ts tax, value-added tax, organization property tax, fi nancial coeffi cient.

DOI: 10.7256/2454-065X.2018.5.26988

Abstract: The object of the research is the state regulation in the sphere of tax control. The subject of the research is the impact of the tax service quality on business activity. The article is devoted to finding solutions that would increase competitive ability of the taxation system against the growing tax burden through automation of tax control and improvement of tax control in order to elimiate the limits of business activity. The aim of the research is to find the best solutions that would increase the quality of the tax service to limit the shadow economy effect and increase business activity. In the course of his research Vachugov has applied comparative and retrospective analysis methods, content analysis of the regulatory and legal framework, and systems approach to studying economic phenomena and processes. Vachugov also provides evaluation of the influence of automation of tax control measures on the efficiency of tax control and business activity, analyses peculiarities of increasing the quality of tax service in the field of tax control against the growing tax burden, and proves the need to legally enforce preliminary audit as a new form of tax control.

Keywords: shadow economy, tax burden, tax rate, software, business activity, quality control, efficiency, tax control, tax schemes, shadow structures

Abstract: Formation of Russia’s statehood based on federate beginnings requires an adequate budget and tax policy. The model of tax federalism which has been developed in the Russian Federation recently does not fully correspond to the principles of the real federalism and surely needs to be improved. The main goal of the article is to specify the theory and to develop practical recommendations aimed at formation of an effi cient model of tax federalism in the Russian Federation. The author of the article studies the discussion issues concerning the nature of tax federalism and clarifi es its economic content. The author also forms a complex of scientifi c and practical guidelines aimed at raising effi ciency of the current model of tax federalism which would increase the taxable capacity of the territory. The article also discusses the problem of differentiation of taxes between different levels of the budget system of the Russian Federation and offers relevant solutions of these problems. It is proved that, taking into account chronic fi nancial dependence of the majority of the Russian Federation constituents on the federal center it is necessary to improve existing tax legislation of the RF in the sphere of expansion of fi scal power of subnational (regional and local) authorities.

Keywords: taxes and taxation, federalism, budget, independent, mobility, principles, delimitation, standards, revenues, effi ciency.

DOI: 10.7256/2454-065X.2020.5.33643

Abstract: The subject of this research is the problems of taxation of income from operations with digital financial assets. It is a known fact that the Institution of financial legal regulation of circulation of the digital financial assets is in the process of establishment; thus, there are yet no legislative norms on taxes and fees in this sphere of public relations, and the only reference point for taxpayers is the information letters from competent authorities and doctrinal sources. Among the relevant problems of taxation in this field, the author underlines the absence of an official position regarding the taxation of such operations with the value added tax (VAT), as well as the absence of the established procedures for documented proof of income and spending within the framework of circulation of digital financial assets. The main conclusion consists in the thesis that the existing in the Russian Federation system of taxes and fees can be implemented institutionally in the indicated sphere of public relations. The author also notes that the solution of these problems requires introduction of isolated amendments to tax legislation, among which is the inclusion of operations that are not subject to VAT in accordance with the Article 149 of the Taxation Code of the Russian Federation, as well as transactions with financial digital assets and digital currencies. Particular attention is turned to the need for elaboration of departmental instructions that would establish accounting rules for transactions with digital financial assets. Within the framework of this article, the author analyzes the foreign methods of documented proof of income and spending that can also be applied in Russian business practice.

Keywords: VAT, taxation, token, cryptocurrency, digital currencies, digital financial assets, tax, Personal income tax, financial technology, blockchain

DOI: 10.7256/2454-065X.2013.3.62519

Abstract: Luxury is a very multifaceted and complicated phenomenon. The purpose of imposing tax on luxury items is to enlarge the budget and establish a social and economic equity in a society through demanding additional payment for a luxurious life style. In this article, the author provides his own definitions of ‘luxury’ and ‘luxury items’ within the framework of taxation and forms a reasonable author’s concept of taxation of luxury items in Russia. The author also develops a mechanism of taxation of luxury items and defines taxpayers and taxation elements.

Keywords: taxes and taxation, luxury, demonstrative self-fulfillment, excess, rarity, value for a buyer, concept of taxation, mechanism of taxation, taxpayer, taxation elements.

DOI: 10.7256/2454-065X.2014.2.64058

Abstract: The article is devoted to the system of sources of the Russian tax law. The present article provides definitions of the terms ‘sources/forms of the Russian tax law’, ‘laws and regulations on levies and taxes’, ‘bye-laws in the tax sphere’ and others. The author of the article defines the system of sources of the Russian tax law and concludes that the main source of the Russian tax law today is the regulatory acts where laws are priorities because they represent the decisions of the highest legal force in taxation, i.e. tax legislation. The research methodology includes sources of the Russian tax law. Sources/forms of the Russian tax law mean officially established exterior forms of law regulating tax relations. The foresaid regulatory acts define particular tax laws and regulations as well as enforcement of tax legitimacy in the Russian Federation. The author makes a conclusion that in modern legal systems the main sources of the Russian tax law are the legal acts issued by the highest legal force in the sphere of taxation called tax legislation.

Keywords: sources of tax law, legal regulations, system, laws and regulations, international treaties, rule-making judicial acts, levies and taxes, state authority, local authority, citizen.

DOI: 10.7256/2454-065X.2013.4.62863

Abstract: The article is dedicated to researching the issues of financial dependence of local budgets of the regions. Today new forms of dialogue and discussion on this topic emerge. The author demonstrates that in Russia the dependence on higher-rank budget is a wide-spread issue, proving the necessity for scientific understanding of this particular area. The author substantiates the concepts of reinforcing the income of local budgets to help them achieve a degree of selfsuf ficiency and autonomy. This issue calls for further research.

Keywords: Tax and taxation, municipality, land tax, natural persons property tax, income, gratuitous subsidization, subsidization norm, efficiency, deficiency, budget.

DOI: 10.7256/2454-065X.2014.4.11685

DOI: 10.7256/2454-065X.2014.4.64259

Abstract: Among other financial law entities, public enterprise takes a special place due to its specific features of a state unitary enterprise that is based on the right of operational management. In respect of finances, public enterprises are under the governmental control performed by competent authorities that influence the financial activity and independency of public enterprises. Improvement of public enterprises’ activity is one of the priorities of state policy. Products made by the enterprise and profits from using the property managed by the enterprise as well as the property purchased by the enterprise on the funds received by the enterprise from its activity are in the federal ownership. Public enterprises organize their financial and economic activities base on the need to perform works and render services in accordance with the approved profit and expenditure targets and the plan of enterprise activities. Distribution and use of profits received by the public enterprise are performed according to the established procedure. The public enterprise keeps realtime accounting and accounting records of results of their activities and submits reports according to the established procedure. The author of the present research article uses the general scientific (logical, historical, systems, functional and other) methods and private scientific methods (legal, statistical, sociological methods, modeling, forecasting and etc.). As a financial law entity, public enterprises are legal entities that are allowed to have their independent balance sheet, operating and other kinds of accounts at credit institutions, round seal showing the full legal name of the enterprise in Russian and official address. Like other financial law entities, public enterprises also have certain rights and responsibilities to perform in order to guarantee mobilization, distribution (redistribution) and use of state (municipal) monetary funds.

Keywords: financial law entity, system of entities, public enterprise, legal standing, legal capacity, collective entities, individual entities, top management, financial activity, public enterprise auditing.

DOI: 10.7256/2454-065X.2014.5.65139

Keywords: sources of tax law, legal regulations, system, laws and regulations, international treaties, rule-making judicial acts, levies and taxes, state authority, local authority, citizen.

DOI: 10.7256/2454-065X.2015.7.15687

Abstract: In this scientific article Aguzarova examines the role and importance of existing local taxes in the Russian Federation as well as the problems and prospects of their development. Currently, local taxes include land taxes, personal property taxes and sales taxes (the latter has been included in the list of local taxes in 2015). Local taxes are less significant in terms of revenues into the budgets of municipal units in the Russian Federation. In this regard, it is necessary to undertake effective measures to strengthen their role. In her research Aguzarova has used such methods as searching method, synthesis and analysis, graphic and other methods. Based on the analysis of the application of these methods the author analyzes the dynamics and structure of the budget revenue of a particular municipal unit and defines the place of local taxes in the revenue structure. The author proposes to use commercially reasonable efforts to raise the significance of local taxes by strengthening the tax administration as well as offers relevant directions for improvement.

Keywords: inventory of assets, property tax, land tax, municipal, local budgets, tax revenues, own revenues, gratuitous receipts, cadastral value, tax credits

DOI: 10.7256/2454-065X.2015.7.66728

Keywords: inventory of assets, property tax, land tax, municipal, local budgets, tax revenues, own revenues, gratuitous receipts, cadastral value, tax credits

DOI: 10.7256/2454-065X.2015.7.15883

Abstract: In her article Sugarova examines the problems of the system of financial control and describes the role of the Federal Service for Financial and Budgetary Supervision therein. The relevance of the study is confirmed by a number of studies. On the one hand financial control is a set of activities related to the feasibility and effectiveness of education and the use of the funds of funds, and on the other - it is associated with efforts to identify reserves to increase budget revenues. This problem is particularly actualized due to the need for further socio - economic development of the country as a whole and its regions in particular. In her article Sugarova analyzes the questions that may arise in the course of practical activity on the execution of financial control at this stage. The researcher also provides statistical data regarding violations in the financial sphere defined by financial control bodies as well as the main forms of mismanagement of state funds. The researcher also offers particular corrective measures aimed at improvement of financial control. In this paper, using the methods of comparison and grouping, the author has analyzed the main indicators of the Federal Service for Financial and Budgetary Supervision activity in the provision of financial control. At the end of research the author concludes that the effectiveness of the financial control system depends, on the one hand, on the rational use of public funds, and on the other, on direct development of the economy of the Russian Federation and its regions. It is proved that the directions for improvement of financial control should be linked not so much with the number of violations as improving the efficiency of the development and use of budgetary funds and increasing the impact of their use.

Keywords: financial control, system of financial control, control measures, financial resources, misuse of funds, inefficient use of funds, financial discipline, illegal use of funds, financial mismanagement, state financial control

DOI: 10.7256/2454-065X.2015.7.66729

DOI: 10.7256/2454-065X.2016.7.19713

Abstract: The subject of the research is the system of financial relations on the issues of the origin, formation and distribution of tax flows in the tax system of Russia. The object of research is the tax system of the Russian Federation. The author of the article discusses modern trends and problems of functioning of the Russian tax system. The conclusion is that improving the efficiency of the tax system of the Russian Federation is only possible with the modern scientific concept of improvement of tax legislation based on a systematic approach taking into account the implementation of the basic law-making factors and create the optimal interaction of all parts of the tax system. Special attention is given to identifying the key problems of the domestic tax system in the budget deficit and the impact of economic sanctions. On the basis of the systems approach the author identifies problems and trends of modern tax system of the Russian Federation. As a result, the work revealed weaknesses in the Russian tax system. Convincingly concluded that the existing drawbacks of the Russian tax system is largely due to the fact that in developing the concept of its construction, not fully a comprehensive approach to the problem of taxation. Furthermore, not taken into account the complex interactions of all participants of social relations in the process of establishment and collection of taxes. The lack of an integrated approach in the formation of the Russian tax system exacerbates economic and social contradictions, shifting capital abroad, the development of the shadow economy. The author argues the conclusion that as a result of tax reform the tax system, while remaining a tool of redistribution of GDP, must become more neutral. Primarily redistributive methods of tax regulation of the market mechanism will cease to have a deterrent effect on the dynamic development of the national economy. The results of the study can be applied to Federal and regional authorities as a theoretical and methodological framework in the development of proposals for the development of the Russian tax system. The formation of an effective tax system involves the necessity of realization of complex of measures of economic, financial, legal, methodological and organizational plan for achieving the projected goals of social and economic development of the Russian Federation which is a necessary condition for economic growth in the country, improving the welfare of Russian citizens.

Keywords: budget reallocation, tax burden, shadow economy, tax rate, tax base, tax exemptions, tax administration, tax legislation, tax system, budget deficit

DOI: 10.7256/2454-065X.2016.7.67960

Keywords: budget reallocation, tax burden, shadow economy, tax rate, tax base, tax exemptions, tax administration, tax legislation, tax system, budget deficit

DOI: 10.7256/2454-065X.2013.8.63087

Abstract: The article is devoted to the changes in the tax legislation regarding the agricultural commodity producers from the point of view of adaptation of the agricultural production complex to the participation of Russia in the WTO. In order to adapt the agricultural commodity production complex to the participation of Russia in the WTO and to avoid negative consequences for the agricultural commodity producers, the amendments were included into the Tax Code of the Russian Federation, and they came into force in 2013 in accordance with the Federal Law of October, 2, 2012 N. 161-FZ. As a result of application of the tax exemptions the forecast was made for the shortfalls in income of the budget system of the Russian Federation. As a result, the planned economy of agricultural commodity producers with the use of tax exemptions amounts to about 42 billion rubles, and the predicted annual losses due to entering the WTO amount to 4 billion US Dollars. At the same time, if one is to analyzes the correlation of the amount of tax exemptions for the agricultural commodity producers and the oil and gas income of the federal budget, the losses of the federal budget from the tax exemptions are not considerable. For example, they shall amount to 0,42 per cent in 2013, 0,37 per cent in 2014, 0,34 per cent in 2015. Therefore the changes shall ease the tax burden of agricultural commodity producers, however the state support of the agricultural commodity production complex is not sufficient for the Russian agricultural commodity producers. For the further development of the tax legislation the following is being offered. 1) As to functioning of the Unified Agricultural Tax (UAT), special attention should be paid to the issues of improvement of its parallel development with the general taxation system (use of differentiated tax rates depending on types of economic activity, solving the VAT problem, etc.). 2) As to stimulation of agricultural investments, accent should be made upon the regulating and stimulating functions, and not the fiscal function. Among the stimulating tax measures for the rural areas, one should mention lowering the tax burden and formation of beneficial investment climate in the agricultural commodity production complex. 3) As to stimulation of efficient use of land resources and environmental taxation, introduction of the correcting coefficients for every natural environmental system, setting the rate of land tax in accordance with income and with a regressive dependency upon the dynamics of the quality of the agricultural farmland and its inclusion into the united system of financial turnover.

Keywords: the World Trade Organization, state support, agricultural commodity producers, tax exemptions, VAT, income tax, income tax for physical persons, raised competitiveness, tax burden, shortfalls of budget income.

DOI: 10.7256/2454-065X.2015.9.13617

Abstract: The authors of the article analyse the existing mechanisms to improve the efficiency of investment projects based on the case study of value-added tax and corporate profit tax. The research covers such taxes as value-added tax (sales tax) and corporate profit tax as well as the impact of depreciation on investment promotion. Attention is also given to specific measures to improve investment opportunities of enterprises. The authors also describe specific legislative measures to stimulate the investment attractiveness of enterprises and their development. In their research the authors have used traditional research methods of analysis and synthesis as well as chronological analysis. The authors carry out the chronological study of the modification of tax legislation and offer innovations to be undertaken in the sphere of tax legislation in order to increase investment activity of entrepreneurs. The authors have shared their point of view regarding the introduction of sales tax, lower VAT rates and distribution of tax according to the levels of the budget system as well as changes in depreciation policies of enterprises and loss recognition procedures. They have also made suggestions on how to boost financial autonomy in Russian regions, etc. The authors believe that the improvement of the tax mechanism will cause a limited impact if we do not link tax reforms to budget policy. Thus, the authors of the article propose particular steps to increase investment activity by improving the regulatory and legal framework. According to the authors, these measures will provide an opportunity to raise additional revenues into the Russian Federation budget.

Keywords: Investment, investment activity, VAT, profit tax, investments, tax regulation, tax tools, depreciation, investment allowance, topical questions

DOI: 10.7256/2454-065X.2015.9.67008

Keywords: investment, investment activity, VAT, profit tax, investments, tax regulation, investment allowance, tax tools, depreciation, topical questions

DOI: 10.7256/2454-065X.2013.11.63530

Abstract: The present article is devoted to peculiarities of regulation of volunteers’ employment in Russia. At the present time many volunteers perform their services outside the legal environment due to the gaps in legislation. In July and August of 2012 the society debated about a draft law on volunteer services and criticized the initial version offered by the Public Chamber of the Russian Federation. As an alternative, it was suggested that the government should confine themselves to making relevant amendments to the effective Tax, Labor and Civil Codes as well as the Federal Law on Charitable Activities and Charitable Organizations. The author of the present article analyzes both approaches and describes advantages and disadvantages of each approach.

Keywords: economics, civil law agreement, labor agreement, Public Chamber, Civil Code, legal status, volunteer services, law about volunteers, Tax Code.

DOI: 10.7256/2454-065X.2016.12.21399

Abstract: The subject of the research is the tax relations arising in the process of intergration within the Eurasian Economic Union. The object of the research is the qualitative characteristics and quantitative indicators of evaluating the level of their tax partnership. In her article Faleeva offers her own definition of tax partnership reflecting new realities of integration processes in the post-Soviet environment. The author defines the main features that distinguish tax partnership from other terms, one of such features being tax competition. The author suggests to view tax partnership based on the example of relations between Russia and Kazakhstan as the most initiative members of integration processes. Special attention is paid to the method of evaluating the level of tax partnership. The methodological basis of the research involves systems analysis of legal acts, laws and regulations issued in the sphere of taxation of Russia and Kazakhstan, information provided by the two countries, and legal and statistical data of the Eurasian Economic Commission. The method of evaluating the level of their tax partnership include two parts, in particular, qualitative characteristics and quantitative indicators of tax partnership. The author's contribution to the topic is that through calculating qualitative characteristics and quantitative indicators, the author defines problems and gaps in the taxation systems of Russia and Kazakhstan. The author examines areas for improving tax partnership through applying the experience of the country that has the best indicators and characteristics. The scientific novelty of the research is caused by the fact that the author defines the largest problems and gaps in tax partnership and offers ways to eliminate them which, according to the author, would allow to reveal hidden potentials of improving the tax legislation and tax administration in both countries.

Keywords: tax convergence, Eurasian Economic Union, partnership, Customs Union, tax policy, tax competition, Eurasian Economic Union, tax harmonization, tax universalization, tax partnership

DOI: 10.7256/2454-065X.2016.12.68425

Keywords: tax convergence, Eurasian Economic Union, partnership, Customs Union, tax policy, tax competition, Eurasian Economic Union, tax harmonization, tax universalization, tax partnership

DOI: 10.7256/2454-065X.2014.11.13382

DOI: 10.7256/2454-065X.2014.11.65783

Abstract: The article investigates the relationship between the welfare of the country and the progressive scale of personal income tax. It identifies the factors impacting on the welfare and prosperity of the country. The authors performed factor analysis of forty (40) randomly selected countries and studied how such factors as gross domestic product per capita, average monthly salary, Gini coefficient, national debt, share of gold in international reserve assets influenced the welfare and prosperity of the country. The researchers determined the strength of functional dependence of the welfare of the country on income tax progressivity and calculated correlation coefficients. Along with well-known initial indices of the welfare of countries used in the UN statistics, new initial indices of income tax progressivity have been introduced. On their basis new aggregated socio-economic interval indicators have been derived, namely, the multifactor indicators of the welfare of the country and multi-factor indicators of prosperity of the country. These aggregated indicators have been calculated for forty major world countries, particularly for those whose initial indicators are available. The analysis of countries distribution in terms of welfare and prosperity (for 2009–2012) shows that Russia and Brazil have similar values of these parameters. And almost in all distributions both countries are in the lowest decimal intervals of appropriate indicators (in the lower first and second parts). The study shows that there is a positive linear trend relationship between the welfare of the country and the progressive taxation scale of natural persons. Moreover, by calculating the sample correlation coefficients, the authors point out that linear trend dependence is largely linear functional one. The flat income tax, adopted in Russia, has its negative impact on the welfare of the country.