Налоги и налогообложение最新文献

{"title":"On the Role of Confiscation in the Theory of Taxation","authors":"A. Savina","doi":"10.7256/2454-065x.2023.1.39737","DOIUrl":"https://doi.org/10.7256/2454-065x.2023.1.39737","url":null,"abstract":"The formation of modern mechanisms for collecting taxes and fees is a complex process that has gone through many stages of improvement: from forced and unjustified seizures to taxation justified by economic necessity and public interest. The subject of the study is the historical background of the formation of the taxation process in Russia and in a number of foreign countries. To understand the issue under consideration, the author turns to the historical component of such a phenomenon as confiscation. The role of the institution of confiscation in the context of the history of taxes is evaluated. The author explores the problem of legal limits and justifies the importance of their establishment in the field of tax relations. The novelty of the research lies in the comparison of scientific categories, such as \"confiscation\", \"tax\", as well as in the formation of an idea of the redistribution of taxation, which is an integral element of effective economic policy.The author studies certain aspects of the theory of effective demand, the theory of monetarism, revealing the contents of the concept of \"tax\". Conclusions are drawn about the correlation of excessive taxation with the economic downturn, the role of the state in regulating these processes is assessed. The author compares the theory of A. Laffer with the modern mechanism of legal regulation of tax relations, and also summarizes that going beyond taxation creates weakened economic incentives, resistance and tax evasion in society.","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"6 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":"115079546","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":"Corporate Income Tax Preferences as a Tool to Stimulate Innovation","authors":"Valentina Mikhailovna Avdeeva","doi":"10.7256/2454-065x.2023.1.39552","DOIUrl":"https://doi.org/10.7256/2454-065x.2023.1.39552","url":null,"abstract":"\u0000 The level of economic growth in Russia at the moment is largely determined by such factors as the number of scientific achievements and the general level of technology development in the country. The Russian Federation does not lag behind in terms of scientific and technological achievements, and it can be said with confidence that at the moment the country has a sufficient number of innovative developments. However, among the weaknesses it should be noted the sector of tax incentives for innovation, which in Russia is developing at a relatively slow pace. In this regard, the purpose of this study is to identify and develop practical recommendations on the issue of stimulating innovation through the application of corporate income tax preferences. The subject of the study is corporate income tax preferences as one of the tools to encourage organizations to invest in innovation and digital development. The main conclusion of the study is that corporate income tax preferences currently do not play such a significant role in stimulating innovative organizations and innovative projects. In order to increase the effectiveness of stimulating innovative enterprises with the help of income tax preferences, it is necessary to pay attention to the problematic aspects indicated in the article, which are often the cause of tax disputes. In addition, this article indicates possible directions for solving these problematic issues, which in the future can generally improve the state of the tax system of the Russian Federation.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"6 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":"125313903","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":"Modern international trends in taxation of transnational corporations: assessment of efficiency and consequences of applying methodological approaches to the budget","authors":"T. Kirichenko, A. Komzolov, O. Kirichenko, Anastasiya Kosminova, Marina Smolenkova, Violetta Minasyan, O. Mikhailova, Anastasiya Sarycheva, Dilyara Akchurina, Irina Kiseleva","doi":"10.7256/2454-065x.2023.1.38418","DOIUrl":"https://doi.org/10.7256/2454-065x.2023.1.38418","url":null,"abstract":"\u0000 The object of the study is transnational corporations. That is, companies that operate and have legal entities in various jurisdictions, which allows them to transfer the corporate tax base – profit to jurisdictions with minimal corporate tax. The transfer is carried out through the use of intra-group transfer prices. The subject of the study is current trends, ideas and international efforts in the taxation of multinational corporations. Both such trends themselves were investigated, and a computational experiment was conducted to assess the applicability of a possible methodology for calculating the profit tax of a subsidiary of such a corporation in Russia and the possible consequences for the budget from its application. The main conclusions of the study are as follows: at present, an international consensus is gradually being formed that the total profit of a transnational corporation should be distributed in a reasonable and fair way among the countries of its activities, an understanding of the need to consolidate such an order at the international level is being formed; however, no single understanding of approaches to taxation of transnational corporations, nor a single methodology capable of implementing them in practice. The scientific novelty is the author's reduction of the principle of tax neutrality from the classical principle of tax neutrality. In addition, the contribution of the authors is to demonstrate the fundamental efficiency of one of these methods by the example of calculating indicators based on open reporting data of a particular organization, as well as the consequences of using such a methodology for the budget.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"31 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":"130543719","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 Initial Cost of a Construction in Tax Accounting: Fiscal Uncertainty and a Mechanism for its Elimination.","authors":"Ruslan Aleksandrovich Zharkov","doi":"10.7256/2454-065x.2022.6.39189","DOIUrl":"https://doi.org/10.7256/2454-065x.2022.6.39189","url":null,"abstract":"\u0000 The problem of the lack of legislative certainty regarding the formation of the initial cost of a construction object in tax accounting made it possible to identify the purpose of the article - the analysis of fiscal uncertainty regarding the formation of the initial cost of a construction object and the search for a mechanism to eliminate it. Achieving this goal required solving a number of tasks, including: analysis of existing rules and approaches to determining the initial cost of a construction object in tax accounting; identification of tax risks of uncertainty of including costs in the initial cost of a construction object for construction companies; development of a methodical approach to determining the initial cost of a construction object. The object of scientific work is a set of socio-economic relations that arise in the process of applying tax legislation on tax accounting in construction. The subject of the study is the initial cost of a construction object in tax accounting. The novelty of the work lies in identifying the problematic aspects of the current approaches to determining the initial cost of a construction object in tax accounting, as well as in proposing measures to eliminate them. The main conclusions of the study can be considered as follows. There is no direct relationship between the types of construction costs that form the initial cost and the construction object. Three categories of costs for construction companies have been identified in terms of inclusion in the initial cost of a construction project: those that do not cause uncertainty, that are controversial, and that are not reflected in the clarifications of the authorities. It is proposed to create an electronic service of the Federal Tax Service of the Russian Federation, containing three subsections (analytical tools, methodological tools, consulting services). The service will significantly reduce the degree of fiscal uncertainty in determining the initial cost of a construction project for construction companies.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129967565","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 Role and Prospects of Development of the Mechanism for Determining the Place of Sale of Goods, Work and Services within the Framework of VAT Taxation","authors":"Maksim Vladimirovich Stankovskii","doi":"10.7256/2454-065x.2022.6.38606","DOIUrl":"https://doi.org/10.7256/2454-065x.2022.6.38606","url":null,"abstract":"\u0000 The problem of collecting value added tax in the framework of international trade allowed us to determine the purpose of scientific work: analysis of the current mechanism for determining the place of sale in relation to various categories of goods, works and services and the development of proposals for its improvement. To achieve this goal, a set of tasks was solved, aimed at forming an objective position on the issue under study from both the theoretical and practical sides. The object of the study is the economic relations that develop in the process of taxation of economic agents with VAT. The subject of the study is the tools for the practical implementation of the procedure for establishing the place of sale in order to collect VAT. The work uses general scientific research methods: analysis and synthesis, deduction and induction, generalization, description. In addition, the following private scientific methods were used: analysis of dynamic data series, graphical and tabular method of presenting the data under study, comparison method. The novelty of the study consists in identifying problematic aspects of the functioning of the mechanism for determining the place of sale for VAT purposes, as well as the proposed practical solutions to them. The relevance of the topic is beyond doubt due to the fact that VAT is an integral component of cross-border trade in goods, works and services. Within the framework of writing the work, considerable attention is paid to statistical and economic research and analysis of the regulatory framework. Based on the results obtained, reasonable proposals and hypotheses aimed at improving the mechanism for determining the place of implementation are put forward. The scientific work may be of interest to a wide range of users, as it contains material that allows for a comprehensive understanding of the functioning of the mechanism for determining the place of implementation in the Russian Federation.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124068722","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":"Accounting Tax Policy on Value Added Tax of Processing Organizations of the Agro-Industrial Complex","authors":"R. Nuzhdin, I. N. Maslova, E. V. Gorkovenko, Maksim Nikolaevich Derevenskikh","doi":"10.7256/2454-065x.2022.6.38161","DOIUrl":"https://doi.org/10.7256/2454-065x.2022.6.38161","url":null,"abstract":"\u0000 The subject of the study is the essential aspects and signs of the relations of interested users that develop in the process of developing the policy of tax accounting of agro-industrial processing organizations to assess the possibilities of optimizing value added tax (VAT). The purpose of the study is the theoretical justification and methodological support of the accounting tax policy from the point of view of the optimization processes of taxation of the object of research - the added value of processing organizations. The solution of the following tasks contributes to the achievement of this goal: to reveal the essence and content of the varieties of value added; to describe the features of VAT tax accounting in processing organizations of the agro-industrial complex; to substantiate the directions for improving the accounting tax policy of the object of research; to develop optimization measures for the policy of tax accounting. The methodological basis of the research is the methods that reveal the logic of the presentation: ideological – dialectical, deductive, inductive; general scientific - systemic; private scientific – statistical, analysis, comparison. The scientific novelty of the research consists in the development of methodological provisions of a recommendatory nature aimed at developing the policy of tax accounting of the object of research. The following provisions have the status of scientific increment: 1) the concept of \"accounting tax optimization\" is clarified, which is considered in contrast to traditional approaches, based on the trinity of essential characteristics of optimization processes; 2) methodological tools for improving the accounting tax policy on VAT in processing organizations of the agro-industrial complex are proposed, which differ from existing techniques and methods by eliminating contradictions between the accounting tax policy adopted by the organization and the methods of conducting tax accounting based on the implementation of regulatory legal opportunities: 1 - the content of the register of tax accounting and distribution of input VAT between taxable and non-taxable results of processing production is justified; 2 - the list of provisions of the accounting tax policy on VAT is characterized. The application of these recommendations in the course of forming a policy of value-added tax accounting and its optimization in processing organizations of the agro-industrial complex will contribute to increasing the tax solvency of these business entities.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"305 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114396049","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 Behavior as a Criterion for Differentiating the Territories for the Purposes of Preventing Tax Violations and Influencing the Level of Tax Culture","authors":"Vasilina Andreevna Kataeva, O. I. Goleva","doi":"10.7256/2454-065x.2022.6.39064","DOIUrl":"https://doi.org/10.7256/2454-065x.2022.6.39064","url":null,"abstract":"\u0000 Within the framework of the \"Strategy for improving financial literacy in the Russian Federation for 2017-2023\" developed by the Government of the Russian Federation in order to form an understanding among the population of the importance of paying taxes, to increase confidence in the tax system of the Russian Federation, they actively carry out activities aimed at forming a positive attitude towards the tax policy of the state. The purpose of this work is to develop a mechanism for identifying areas of influence on the level of tax culture of individuals for the purposes of a risk-based approach in the prevention of tax violations. The subject of the study is the level of tax culture of a particular region of the Russian Federation, determined through the amount of debt of citizens to pay taxes and fees. As part of the development of a differentiated approach, an analysis of legal documents and a content analysis of the statistical base of court decisions based on Article 48 of the Tax Code of the Russian Federation for 2019-2021 were carried out. With the help of graphical analysis, the development of a map with QGIS technologies using the Jenks natural discontinuity classification method, a cluster analysis of territories was implemented and municipalities were identified, the tax culture of the population of which must be given priority impact. The novelty of the study lies in the fact that, using the example of a separate subject of the Russian Federation, a mechanism was formulated and tested to identify areas of influence on the level of tax culture of individuals for the purposes of a risk-based approach in the prevention of tax violations. The practical significance lies in improving the efficiency of the supervisory activities of tax authorities.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125216621","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":"Taxation and Tax Administration of Transactions with Crypto Assets in the Positions of the Fiscal Authorities of Russia","authors":"Anna Aleksandrovna Valova","doi":"10.7256/2454-065x.2022.6.39448","DOIUrl":"https://doi.org/10.7256/2454-065x.2022.6.39448","url":null,"abstract":"\u0000 The subject of the article is to identify the approaches of the fiscal authorities of Russia to taxation and administration of transactions with crypto assets in relation to various types of taxes. The author set the tasks: to investigate the explanations of the fiscal authorities of Russia regarding the need to impose personal income tax on income received by individuals when performing transactions with crypto assets; to update the position regarding the need to impose corporate income tax on profits received as a result of transactions with crypto assets; to understand the procedure for taxation of income of taxpayers applying special tax regimes; to study the issues of taxation VAT on the sale of crypto assets, the occurrence of property tax on the possession of crypto assets; analyze the need to submit specialized reports to the tax authorities regarding transactions or ownership of crypto assets. The study of the explanations of the fiscal authorities of Russia over the past five years has made it possible to update the positions of the state in terms of taxation and tax administration of transactions with crypto assets in the absence of appropriate rules in tax legislation. The author of the article concluded that, in general, the fiscal authorities consistently consider for various taxes that the general rules established by the tax legislation of the Russian Federation are applicable to the taxation of transactions with crypto assets. The absence of special taxation rules does not mean that there is no need to declare and tax the income received accordingly. At the same time, according to the author, the adoption of relevant regulations regarding the mining of digital currencies, the determination of their legal status for tax purposes would make it possible to remove issues that have not been definitively resolved to date regarding the taxation of the issuance and sale of digital currencies, including the possibility of exemption from personal income tax when owned for more than three years; the use of special tax regimes; there is no need to impose VAT on the relevant transactions, which would correspond to the international experience of taxation of transactions with these assets.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":" 48","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113948500","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 reconstruction\" in tax legal relations.","authors":"R. Farkhutdinov","doi":"10.7256/2454-065x.2022.5.38223","DOIUrl":"https://doi.org/10.7256/2454-065x.2022.5.38223","url":null,"abstract":"\u0000 The relevance of annual legal changes and the novelty of the application of such norms and definitions in tax legal relations, which are absent in law, predetermines the need to study such a scientific phenomenon as \"tax reconstruction\". The purpose of the study is regulators that allow protecting the interests of taxpayers by identifying the limits of the impact of public law on the subjects of such legal relations. The methodology was the application of system analysis and synthesis, induction and deduction, a conceptual approach to achieving a reasonable balance of public and private interests in tax relations. The scope of application is the methodology for protecting the interests and rights of taxpayers in tax legal relations, despite the fact that regulators for the protection of public interest are defined. The results will make it possible to apply regulators to protect the interests of taxpayers during in-house and on-site tax audits, practically clarify and understand the application of local documents of the Federal Tax Service of Russia, develop legal steps in the course of protecting rights and interests during control measures. Recommendations and proposals drawn up in the form of a conclusion will allow taxpayers – legal entities in particular, to develop a strategy and a line of legal protection in the course of conducting in-house and on-site tax audits against them. We believe it is correct to apply in legal regulation not only the norms but also the principles of law, both general and sectoral.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127525915","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":"Regulation of Consumption of Sugary Soft Drinks with the Help of Excise Taxes.","authors":"Viktoria Denisovna Prozherina","doi":"10.7256/2454-065x.2022.5.38739","DOIUrl":"https://doi.org/10.7256/2454-065x.2022.5.38739","url":null,"abstract":"\u0000 Currently, there is a worldwide trend towards an increase in the consumption of soft drinks with a high sugar content. In some countries, special taxes are imposed on this category of goods in order to limit their supply and demand on the market. In Russia, the issue of regulating the consumption of sugary soft drinks with the help of excise taxes is also being discussed, however, the introduction of these taxes into the tax system of the Russian Federation may have both positive and negative consequences. The subject of the study is the excise tax system of the Russian Federation, as the most suitable for regulating the consumption of sugar–containing and sweetened beverages. The purpose of the study is to substantiate the need to regulate the consumption of sugary soft drinks by introducing an excise tax, as well as to assess the possible consequences of the introduction of this tax. During the research, logical methods, theoretical and comparative analyses were used. The analysis showed that the increase in the morbidity of the population of the Russian Federation for some diseases is indirectly, but is associated with an increase in the production and consumption of soft drinks with a high sugar content. At the same time, the study of international experience has shown that the introduction of additional excise taxes on such drinks, while working out some nuances, can bring a positive effect. For Russia, the introduction of a tax can serve, firstly, as a regulator of the supply and demand of harmful beverages on the market, secondly, as a measure to support domestic producers, and thirdly, as a source of replenishment of the state budget in the long term. The novelty of the study is the mechanism developed by the author for introducing excise taxes on sweet soft drinks into the tax system of the Russian Federation (including the proposed sizes of tax rates and benefit systems). The author also calculated the fiscal effect of the introduction of the tax, studied the problems with the introduction of taxes in foreign countries and proposed their solution.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125330167","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}