Налоги и налогообложение最新文献

{"title":"Assessment of the potential indicative excise rate for filter cigarettes in the EAEU","authors":"Dmitry Alekseevich Mitin","doi":"10.7256/2454-065x.2023.3.40703","DOIUrl":"https://doi.org/10.7256/2454-065x.2023.3.40703","url":null,"abstract":"\u0000 The article evaluates the compliance of the EAEU member states with the provisions of the Agreement on the principles of conducting tax policy in the field of excises on tobacco products in the member states of the Eurasian Economic Union (hereinafter referred to as the EAEU), and also assesses the potential indicative excise rate for filter cigarettes in the EAEU for 2029. The subject of the study is the excise rates for filter cigarettes in the EAEU member states. The purpose of the study is to assess the prospects for the EAEU member states to achieve the level of the indicative rate established by the Agreement on the Principles of Conducting Tax Policy in the Field of Excises on Tobacco Products in the EAEU for 2024 and to develop proposals for the level of the indicative rate for the future period and a general model for its formation. The methodology of the work is based on the general logical and empirical methods of research, which, in the face of limited data, make it possible to calculate the potential excise rate for filter cigarettes in the EAEU member states for 2029. It is shown that the current model of establishing an indicative excise rate for filter cigarettes based on the euro needs to be changed due to the significant volatility of the national currencies of the EAEU member states. Factors that can influence the desire of countries to continue the policy of systematic increase in excise rates on filter cigarettes are also highlighted. The recommendations obtained as a result of the study can be used by the competent authorities of the EAEU member states when setting the indicative excise rate for filter cigarettes for future periods.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"1 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":"130522293","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":"Digital currencies of central banks and cryptocurrencies. Role in compliance with tax legislation.","authors":"Anna Aleksandrovna Valova","doi":"10.7256/2454-065x.2023.3.40712","DOIUrl":"https://doi.org/10.7256/2454-065x.2023.3.40712","url":null,"abstract":"\u0000 The use of private digital assets based on distributed ledger technology and cryptography methods is increasing every year. The opportunities provided by crypto assets due to their special characteristics can be used when issuing digital assets controlled by the state. The subject of this article is the study of digital currencies of central banks (CBDC), the digital ruble, consideration of their differences from cryptocurrencies and the opportunities provided by them to strengthen tax control in the field of compliance with tax legislation by subjects of economic relations. The research was carried out using universal (analysis, generalization) and special legal methods of cognition (comparative legal, historical legal). The novelty of the study consists in updating approaches to identifying the essence of digital currencies of central banks, including the digital ruble and the possibility of their influence on compliance with tax legislation. As a result of the study, the author concluded that the need to introduce digital currencies of central banks is now under active study by the central banks of a large number of states. The advantages for users of these assets will be speed, availability of assets even in regions that are difficult to access for banking services and security from the state. For regulators, the introduction of these assets will reduce interest in cryptocurrencies, transactions with which are often made for illegal purposes, as well as give additional incentives in the fight against tax evasion.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"575 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":"121693182","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":"Excise taxation of products harmful to health in the context of the implementation of the national development goals of the Russian Federation","authors":"K. Musaeva","doi":"10.7256/2454-065x.2023.3.41043","DOIUrl":"https://doi.org/10.7256/2454-065x.2023.3.41043","url":null,"abstract":"\u0000 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.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"1 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":"129476232","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":"Foreign experience in legal regulation of cryptocurrency taxation","authors":"N. Andrianova","doi":"10.7256/2454-065x.2023.3.43417","DOIUrl":"https://doi.org/10.7256/2454-065x.2023.3.43417","url":null,"abstract":"\u0000 The active development and distribution of cryptocurrencies around the world raises a natural question about the need to determine the procedure for legal regulation of taxation of transactions with cryptocurrencies. In this article, on the basis of the comparative legal method, the author examines the experience of legal regulation of cryptocurrencies and the procedure for their taxation in foreign countries. As part of the study, the experience of the United States of America, Singapore, New Zealand, Iran in terms of the legal regulation of cryptocurrencies and the procedure for their taxation is analyzed. It has been established that each of the above-mentioned states adheres to its own special approach in terms of regulation and taxation of cryptocurrencies. As a result of the study, three main models of legal regulation and taxation of cryptocurrencies in foreign jurisdictions were identified: the first approach is based on the recognition of cryptocurrencies as a type of convertible virtual currency that can be used as a means of payment. At the same time, in this approach, for tax purposes, cryptocurrencies are considered as property; under the second approach, cryptocurrencies are not recognized as legal tender. In the second approach, cryptocurrencies are treated as property for tax purposes; the third approach is based on a complete ban on the use of cryptocurrencies in the state, taxation of transactions with cryptocurrencies is not established.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"24 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":"127136306","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":"IFRS and RAS: analysis of differences and methodological inconsistencies","authors":"Evgenii Nikitich Krichevsiki","doi":"10.7256/2454-065x.2023.2.38181","DOIUrl":"https://doi.org/10.7256/2454-065x.2023.2.38181","url":null,"abstract":"The article discusses the goals of applying international and Russian standards at the current stage of development of accounting and reporting. The features of the formation of accounting (financial) statements according to the rules of IFRS and RAS are highlighted, the fundamental differences that lie in the concept of accounting documentation are indicated. The features of the financial statements of Russian enterprises that make it up according to the rules of IFRS are given. The problems of applying IFRS by Russian users of financial statements are outlined. Prospects for the development of IFRS in Russian accounting are considered. The conclusions of the conducted research are substantiated within the framework of the development of the methodology of methodological differences in the formation of accounting (financial) statements according to the rules of IFRS and RAS. In order to enter foreign markets and attract foreign investors, the company's financial statements must comply with International Financial Reporting Standards. This is a prerequisite for the implementation of foreign economic activity. Despite certain differences between IFRS and RAS, today it is safe to say that at the moment the country is working to adapt the accounting system in accordance with international standards.Significant differences in the target orientation of reporting under IFRS and RAS; the presence of a large number of methodological differences in accounting lead to the complication of accounting functions. Taken together, these circumstances determine the relevance of this study. The analysis of the regulatory framework of Russia showed that at the first stages some provisions of international standards were used to develop domestic accounting regulations. Today, the practice of using them has expanded. There are structures in the country that are responsible for the application of IFRS. Their functions are normatively fixed, a list of enterprises that are required to prepare reports in accordance with international standards is outlined at the legislative level. Nevertheless, there are a significant number of methodological differences in accounting, which will be discussed in this article.","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132496918","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":"Legal regulation of income taxation of individuals on transactions with digital rights (cryptocurrencies)","authors":"Semen Konstantinovich Titorenko","doi":"10.7256/2454-065x.2023.2.40517","DOIUrl":"https://doi.org/10.7256/2454-065x.2023.2.40517","url":null,"abstract":"\u0000 The author discusses the features of the legal regulation of taxation of transactions of individuals with digital rights in the Russian Federation. As a result of the study, the author identified a gap in the legal regulation of taxation of digital rights in the Russian Federation, when determining the system of tax benefits for transactions with digital rights. Public relations arising in connection with the turnover of digital rights are regulated by the Civil Code of the Russian Federation, while neither legislation nor law enforcement practice has been defined, the specifics of taxation of income of individuals on transactions with digital rights. In this connection, it is necessary to highlight the features of the legal regulation of taxation of income of individuals on transactions with digital rights and determine whether these features are applicable to the legal regulation of taxation of income of individuals on transactions with digital rights in the Russian Federation. The problem is that in the legislation of the Russian Federation there is no legal regulation of taxation of income of individuals on transactions with digital rights. The goal go the research is to investigate the experience the foreign legislation and regulatory legal regulation of the Russian Federation and to identify the problems of legal regulation of taxation of income of individuals on transactions of individuals with digital rights. Scientific novelty of the research lies in fact that previously, no research has been conducted on the application of tax benefits in the legal regulation of taxation of personal income on transactions with digital rights.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"599 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116177227","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 Treaty Dispute Resolution Procedures","authors":"Mariia Dmitrievna Polenchuk","doi":"10.7256/2454-065x.2023.2.38324","DOIUrl":"https://doi.org/10.7256/2454-065x.2023.2.38324","url":null,"abstract":"\u0000 The subject of the work is a comparative analysis of the OECD approach and the EU approach to the resolution of international tax disputes. The research is conducted on the basis of the provisions of the OECD Model Tax Convention, the OECD Multilateral Tax Convention, the EU Arbitration Convention and the EU Directive. The purpose of the work is to find the most effective mechanism for resolving international tax disputes in terms of ensuring the protection of taxpayers' rights in the dispute resolution procedure. The methodological basis of the work was made up of general scientific (analysis, classification, synthesis, deduction, induction, analogy), private scientific (system method) and special legal (formal legal and comparative legal) methods of scientific research. The scientific novelty of the work suggests the proposal and justification as a way to increase the effectiveness of the resolution of international tax disputes, the use of mediation in a mutually agreeable procedure with the provision of the taxpayer with the possibility of direct participation in the dispute resolution procedure. Based on the results of the study, the author came to the following conclusions. The practice of applying the mutual agreement procedure and arbitration shows that this dispute resolution mechanism has a number of significant drawbacks. In order to improve the efficiency of dispute resolution, the OECD and the EU are striving to develop mandatory arbitration and do not consider non-binding mechanisms, since they do not guarantee an agreement on the dispute. However, mandatory arbitration cannot be considered a universal instrument, since States see it as a threat to sovereignty. The experience of States that actively use mediation to resolve domestic tax disputes shows that mediation can also become an effective mechanism for resolving disputes at the international level, since it allows the parties to consider various aspects of the dispute from different sides. According to the author's position, the shortcomings of mediation outlined in the doctrine can be mitigated by granting the affected taxpayer the right to participate directly in mediation, presenting his position on the case.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129990407","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 control over the taxation of profits of controlled foreign companies: legal specifics and place in the system of state control","authors":"Maksim Kupin","doi":"10.7256/2454-065x.2023.2.40485","DOIUrl":"https://doi.org/10.7256/2454-065x.2023.2.40485","url":null,"abstract":"\u0000 The author examines the legal specifics of tax control over the taxation of profits of controlled foreign companies and determines the place of such control in the system of state control. The author examines the relation of tax control with state financial control; specifics of tax audits in the field; the powers of tax authorities to request documents, considering the latest changes in tax legislation. Attention is paid to the legal framework of tax control in this area, the exemption of profits of controlled foreign companies from taxation in Russia and the state of current judicial practice in this area. Both general scientific methods (analysis, synthesis, deduction) and special legal methods (formal legal method, method of legal statistics) were used. The use of a combination of these methods allowed the author to come, in particular, to the following general conclusions: tax control over the taxation of profits of controlled foreign companies is a kind of state financial control; the implementation of this control has its own legal specifics: a desk tax audit can be initiated and carried out without submitting a tax return; the powers of the tax authority in terms of requesting information (documents) have been significantly expanded; it is advisable to provide a specific list of documents (information) confirming grounds for exemption from taxation. The novelty of the research lies in the expansion of theoretical ideas in this sphere and is revealed in the conclusions presented by the author.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"101 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127812535","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 organizational aspects of creating a system of internal tax control of small enterprises","authors":"N. Khyzhak","doi":"10.7256/2454-065x.2023.2.39375","DOIUrl":"https://doi.org/10.7256/2454-065x.2023.2.39375","url":null,"abstract":"\u0000 The subject of the research presented in this article is the theoretical and organizational aspects of creating a system of internal tax control of small enterprises. The author proves that such a system is an effective tool for managing tax risks of organizations to reduce current and potential financial losses of economic entities. The significance and relevance of this issue has been confirmed empirically, including using the latest data from the statistical tax reporting of the Federal Tax Service of Russia. The approach used by the author to the organization of internal tax control is based on the provisions of the COSO methodology, regulatory requirements of domestic legislation and provides for consideration of the specific features of small business entities that affect the procedure for conducting internal control of small enterprises. The criteria of functionality and structural elements of the internal tax control system are defined, their content is described. The approaches proposed by the author to the construction of the internal tax control system are summarized in the form of schemes, algorithms and recommendations that can be taken as a basis for the organization of such work by the heads of small enterprises. The scientific novelty of the research consists in a comprehensive study of the theoretical and organizational aspects of internal control for the development of an internal tax control system and in the application of the conceptual provisions of the theory of internal control to the management of tax risks of organizations, taking into account the specifics of small businesses.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129053355","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 Stimulation of Economic Growth in Russia: Problems and Prospects","authors":"A. Gurnak, Natal'ya Aleksandrovna Nazarova","doi":"10.7256/2454-065x.2023.1.39483","DOIUrl":"https://doi.org/10.7256/2454-065x.2023.1.39483","url":null,"abstract":"\u0000 Economic growth is the most important condition for dynamic socio-economic development of any country. The problems of tax stimulation of economic growth in Russia are of particular relevance due to the fact that its indicators are very unstable, for many years the target values have never been achieved, and the efficiency of the tax instruments involved has been much lower than expected. The purpose of this paper is to study the main problems of tax stimulation of economic growth in Russia in connection with the new industrial revolution and to determine its prospective directions. The research methodology is based on the integrated application of the tools of analysis and synthesis; quantitative economic analysis and analysis of tax buoyancy are used to substantiate the main conclusions. Scientific novelty of the research is associated with the substantiation of conceptual provisions of tax stimulation of economic growth in the Russian Federation, the distinctive feature of which is the focus on the formation of a tax regime favorable to it, with a focus on the possibilities of digitalization. The necessity of transition from stimulation of economic growth through the mechanism of corporate income taxation to tax stimulation encouraging investments and innovations through other, more reliable mechanisms in the conditions of digitalization was substantiated. Application of the results: the Ministry of Finance and the Federal Tax Service can use the results of the study in determining the proactive tax policy in the Russian Federation in terms of tax incentives for economic growth.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"303 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114363442","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}