Налоги и налогообложение最新文献

{"title":"Analysis of the practical implementation of the mechanism of unaccountable form of VAT calculation","authors":"Oleg Olegovich Palamarchuk","doi":"10.7256/2454-065x.2024.2.69968","DOIUrl":"https://doi.org/10.7256/2454-065x.2024.2.69968","url":null,"abstract":"\u0000 In the author's scientific article \"The need and prerequisites for conducting an unaccountable form of VAT calculation\", potential opportunities for the practical application of a new concept of VAT calculation, the essence of which is to simplify the calculation procedure, consisting in the abolition of a number of requirements, rules and procedures. The tax authorities will only issue electronic invoices, according to which the authorities will calculate the tax automatically. The new concept will entail a change in the procedure for calculating tax and its administration, which may lead to incorrect calculation of tax and may cause an increase in shortfall in state revenues, which requires a preliminary calculation of such losses. Since there are many rules and benefits, losses can be obtained from each such factor, which requires an analysis of state revenues for each article. The purpose of this work is to identify VAT transactions with the maximum risk of incorrect calculation of VAT by the tax authority on the invoice. The main conclusion in this work is the presence of risks of incorrect filling of the taxpayer's invoice and calculation of tax by the tax authority at the level of 30%, which is explained by the fact that about 70% of invoices do not contain features and subtleties, but are compiled as a general rule in the form of applying a tax rate of 20% to each sale according to the corresponding the invoice. However, these risks can be minimized by minor revision of the invoice without significant addition of new details, since each additional detail entails the risk of incorrect filling in, which increases the likelihood of erroneous registration of the document.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"490 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140469216","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"On the issue of the concept of comparability: levels of application and scope of application in data taxation","authors":"Kirill Nikolaevich Orekhov","doi":"10.7256/2454-065x.2024.1.70004","DOIUrl":"https://doi.org/10.7256/2454-065x.2024.1.70004","url":null,"abstract":"\u0000 This work focuses on the study of the concept of data comparability. Despite the importance of ensuring comparability of data in theory, in practice, analysts often forget about the need to verify whether information collected from different sources, for different subjects of economic activity, is suitable for comparative research. Based on this: the object of the study is to directly ensure the comparability of data, and the subject of the study is the application of this theory in practice, with an emphasis on the field of taxation. Moving from general, abstract economic examples in theory related to financial data and reporting, the author gradually moves on to the study of comparability in transfer pricing, in industry analysis using such industry averages as profitability and tax burden. The article uses a number of scientific research methods: formal logical, induction and deduction, as well as dialectical research method. Studying Russian and foreign sources, the author identifies three levels in theory: accounting, correctional and expert; which is also a scientific novelty. With their help, the difficulties associated with comparing enterprises with different characteristics are considered, the scope of comparability is explored, taking into account factors such as differences in jurisdictions, economic conditions and the changing regulatory landscape. Shedding light on these issues, this article gradually delves into the application of the concept in practice in the analysis of tax-related data, pointing out both the positive and negative sides of using industry-wide relative indicators when comparing organizations. At the end of the study, it is concluded that there is a need to apply a more targeted approach when comparing the results of economic activity of organizations.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"17 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140520022","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The need and prerequisites for conducting an unaccountable form of VAT calculation","authors":"Oleg Olegovich Palamarchuk","doi":"10.7256/2454-065x.2024.1.69679","DOIUrl":"https://doi.org/10.7256/2454-065x.2024.1.69679","url":null,"abstract":"\u0000 The article discusses the prerequisites for the creation of a new concept of VAT calculation based on the transfer of the function of calculating VAT to tax authorities through invoices, with the simultaneous cancellation of tax reporting on this tax. This concept implies that sellers issue invoices in electronic form through an electronic document management operator, who will transfer them to the tax authorities for their calculation of tax and billing to the taxpayer for payment. This approach will eliminate the need for businesses to comply with frequently changing tax laws and reduce the risks of tax evasion. The topic of the article is relevant because the current concept of the procedure for calculating and declaring taxes was introduced in the last century and is aimed at self-calculation of taxes by the taxpayer with subsequent preparation and filing of tax returns. However, modern conditions raise the issue of effective tax calculation in a new way and allows shifting these functions to fiscal authorities. The purpose of the study is to determine the readiness of the current situation for the introduction of a new concept of VAT calculation, the subject is the current VAT calculation mechanism. This work has practical significance, which consists in the potential introduction of a new concept of tax calculation. Before considering the issue outlined in this article, it is necessary to understand the conceptual apparatus, however, the study of tax terms does not relate to the topic of this work, which is why it will not be given. Therefore, for the purposes of this article, the calculation and procedure for calculating taxes means a set of actions of a taxpayer (or a tax authority in the case of transfer of such a function to it) to determine the amount of tax due to the budget.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"2014 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140516287","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Forms and methods of tax control of the application of corporate income tax preferences","authors":"Valentina Mikhailovna Avdeeva","doi":"10.7256/2454-065x.2023.6.69373","DOIUrl":"https://doi.org/10.7256/2454-065x.2023.6.69373","url":null,"abstract":"The control of the tax authorities over the correctness of the application of tax benefits and preferences aimed at supporting and stimulating various types of economic activity has a goal to put a barrier to possible abuses and fraud. In the process of implementing tax policy, attention should be paid to the analysis of the practice of applying and administering tax preferences established by tax legislation. The relevance of the research topic is determined by the need to determine the forms and methods of tax control for corporate income tax, within which the legality of the application of tax preferences is checked. The subject of the study is the tax control of the application of income tax preferences at the present stage of socio-economic development, as well as the transformation of forms and methods of tax control in the context of digitalization of the economy. The methodological basis of the study is the methodology of the system paradigm, the logical-epistemological method of cognition, the unity of structural and functional analysis of the problem. The methodological basis of the research is the ascent from the abstract to the concrete, the relationship between the general and the special, the dialectical and hypothetical research method, scientific abstraction and forecasting, analysis and synthesis, induction and deduction. As a result of the study, the methodology for conducting an on-site tax audit on income tax was determined, within the framework of which tax control measures are carried out to prevent abuse of preferences for this tax. The most popular trend of tax control is also identified - the digitalization of the work of tax authorities, which can lead to an increase in the number of tax revenues. In addition, in order to increase the effectiveness of tax control over the application of corporate income tax preferences, this article presents proposals regarding the rational and optimal management of income tax preferences, among which, for example, it is proposed to study the possibility of replacing some preferences with direct subsidies, which are subject to the budget control procedure, for budgetary transparency.","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"13 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139371398","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Forecasting the tax burden of agricultural enterprises by machine learning methods","authors":"Anna Evgen'evna Kharitonova","doi":"10.7256/2454-065x.2023.4.43917","DOIUrl":"https://doi.org/10.7256/2454-065x.2023.4.43917","url":null,"abstract":"\u0000 The article analyzes the data of a set of agricultural enterprises and builds machine learning models to predict the tax burden. The subject of this study is a system of statistical indicators of agricultural enterprises that characterize the level of tax burden. The purpose of the study is to predict the tax burden using machine learning methods. The introduction of modern artificial intelligence tools is an integral and inevitable process in all spheres, including in the tax environment. Machine learning methods were used to build models: regression analysis, decision tree, random forest, gradient boosting. Models of forecasting the tax burden depending on a set of factors were built. The high quality of tax burden forecasting models will make it possible to more accurately assess the financial condition of enterprises, calculate profitability, predict profitability and make informed investment management decisions. As a result of forecasting the tax burden, the gradient boosting machine learning model turned out to have the best quality. In general, the model allows you to predict the tax burden better than traditional econometric models and make high-quality forecasts. The introduction of modern forecasting tools based on artificial intelligence methods will allow obtaining highly accurate forecasts with minimal time, which will increase the efficiency of enterprises and the level of production.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116134969","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Theoretical and legal approaches to determining the essence of circumstances to be proved in the tax process.","authors":"N. Orlova","doi":"10.7256/2454-065x.2023.4.43599","DOIUrl":"https://doi.org/10.7256/2454-065x.2023.4.43599","url":null,"abstract":"\u0000 The law enforcement activity of the tax authorities is inextricably linked with the establishment of the actual circumstances that serve as the basis for the correct qualification of an action or inaction that has signs of a tax offense, as well as for the adoption of individual law enforcement acts. Identification of circumstances is carried out both in the course of applying measures for the enforcement of debt collection, in the course of tax audits and holding taxpayers accountable. Circumstances to be established and proven allow establishing legally significant conditions for the application of the rule of law. Consequently, the legality and validity of a law enforcement act depends on the completeness of the establishment of the actual circumstances provided for by the legislation on taxes and fees. As a result of the study, the author concluded that there are significant differences between the circumstances to be proved in the tax process. Thus, the circumstances to be proven during a tax audit are directly related to the economic activity of the taxpayer, are events in his economic life, and the circumstances related to the provision of tax control and the enforcement of taxes (fees, contributions) are of a procedural nature. The distinction between the circumstances to be proved in the tax process is of scientific importance and contributes to further research in the field of proving tax offenses. The practical significance of the findings is confirmed by the possibility of their use in the law enforcement activities of the tax authorities.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127849210","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Economic effects of changes in VAT rates in Russia","authors":"Anna Vital'evna Tikhonova, Vadim Nikolaevich Zas'ko","doi":"10.7256/2454-065x.2023.4.43537","DOIUrl":"https://doi.org/10.7256/2454-065x.2023.4.43537","url":null,"abstract":"\u0000 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.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"134 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121403009","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Tax administration in a changed reality: how to involve taxpayers in the digital environment ?","authors":"A. Anisimova","doi":"10.7256/2454-065x.2023.4.43710","DOIUrl":"https://doi.org/10.7256/2454-065x.2023.4.43710","url":null,"abstract":"\u0000 At the present stage, the process of digitalization is making extensive changes in the lives of many people around the world. In this regard, a significant role in the development of digital processes in society is assigned to the state. The author of the article examines in detail such aspects of the topic as the development of tax administration in the context of the digitalization of the economy. The improvement of tax administration is presented in terms of supply from the tax authorities and demand from taxpayers for electronic tax services. The issue of voluntary compliance with tax laws, as well as existing barriers in the framework of digitalization in world and Russian practices, is touched upon. The main results of the study are: 1. Regions were identified where the population mainly uses traditional channels of communication with tax authorities and subjects of the Russian Federation, in which organizations are less involved in digital technologies for electronic document management. 2. Semantic analysis of message texts of one of the tax forums showed the most discussed topics (personal income tax and VAT) of taxpayers in the Internet environment. 3. The impact of digitalization of tax administration on the collection of tax payments to the budget system of the Russian Federation is shown. For large companies, the calculations did not reveal a difference in the two samples, while in the case of medium-sized organizations, there was a statistical effect. Medium-sized companies paid more taxes in 2019 than in 2018.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134027857","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Improvement of the Method of Carrying out Tax Audit of the Declaration on the Individual Income Tax in which the Deduction for the Education of Children is Declared","authors":"M. Shemyakina","doi":"10.7256/2454-065x.2023.4.39931","DOIUrl":"https://doi.org/10.7256/2454-065x.2023.4.39931","url":null,"abstract":"\u0000 The subject of the study is the economic and tax relations that arise in the process of tax control of declarations in the form 3-NDFL. The aim of the study is to develop theoretical provisions in terms of improving the tax control of personal income tax based on changes to the form of a tax return and the development of methodological tools for a desk tax audit using cloud technologies. To achieve this goal, the following tasks are defined in the work: to identify the problems of a desk tax audit of declarations in the form of 3-NDFL, in which a deduction for the education of children is declared; develop new control ratios to automate the verification process. The scientific novelty of the study lies in the improved method of in-house tax audit of the tax return on personal income tax, in which the deduction for children's education is declared, based on cloud technologies and taking into account the total amount of the social tax deduction under code 321 in the context of SNILS, reflected in the developed form of the card calculation of deductions. The introduction of this mechanism into the practical activities of the tax authorities optimizes and reduces the complexity of business processes, increases the efficiency of control functions and tax administration in general, and also corresponds to the implementation of the measures specified in clause 2.2 Strategic map of the Federal Tax Service of Russia for 2020-2024.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116867381","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"On the issue of accounting for royalties in the customs value of goods","authors":"Daria Sergeevna Afanasenko","doi":"10.7256/2454-065x.2023.3.35637","DOIUrl":"https://doi.org/10.7256/2454-065x.2023.3.35637","url":null,"abstract":"\u0000 The method of transaction value with imported goods is the main method for declaring the customs value. This method defines the customs value as the transaction value increased by the amount of additional payments provided for in Article 40 of the EAEU Customs Code. However, in practice, there are a number of controversial cases regarding the inclusion of royalties.The goal is to identify the main problems of accounting for royalties in the structure of customs value, as well as to suggest ways to solve the problems. The following tasks were highlighted in the work: 1)analyze the legislative framework of the EAEU concerning the procedure for accounting for royalties in the customs value; 2) analyze the judicial practice concerning the application of the method for the value of the transaction with imported goods (method 1) and accounting for royalties when using this method; 3) analyze scientific articles concerning the accounting of royalties in the customs value; 4) based on the collected information, identify the main problems of accounting for royalties in the customs value.5) propose ways to solve the problem of accounting for royalties in the formation of customs value. The object of the study is the generated customs value when applying the method for the value of the transaction with imported goods. The subject of the study is royalties in the structure of customs value. The main results of the study are the identification of problems in accounting for royalties in the customs value, as well as the identification of areas for improving the tax accounting of royalties to reduce the tax risks of taxpayers and the state in cross-border trade. In the course of the study, it was proposed to stimulate the development of a unified register of intellectual property objects, to stimulate interaction between the Federal Customs Service of Russia and Rospatent in order to create a \"declarant dossier\". It was proposed to amend legislative acts regarding the clarification of the amount of royalties when forming the customs value, as well as the interpretation of such a key factor as \"the sale must be carried out for export to the territory of the EAEU.\" \u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125340951","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}