Налоги и налогообложение最新文献

{"title":"Review of case law on notification of tax authorities on the controlled foreign companies","authors":"A. Melnikova","doi":"10.7256/2454-065x.2021.5.36600","DOIUrl":"https://doi.org/10.7256/2454-065x.2021.5.36600","url":null,"abstract":"\u0000 This article is dedicated to revelation and analysis of the gaps in legal regulation of profit taxation of controlled foreign companies (CFC) and notification of tax authorities on the controlled foreign companies via examining the available case law. The author determines six types of legal disputes that arise in the context of submission of participation notices in CFC, as well as CFC notices. Analysis is conducted on the methods of elimination of gaps in legislation of the Russian Federation on controlled foreign companies by introduction of point amendments to the current legislation on CFC. Settlement of legal disputes over interpretation of the Paragraph 7.1 of the Article 309.1 and Subparagraph 2 of the Paragraph 1 of the Article 25.13-1 of the Tax Code of the Russian Federation requires supplementing the Article 25.14 of the Tax Code of the Russian Federation with the Paragraph 3.2 of the following content: “The obligation on submitting the CFC notice does not depend on the financial results of CFC. The existence of tax exemption does not relieve of the duty to provide CFC notice”. The disputes often arise when the taxpayers default the submission period, and after receiving a request from the inspectorate, provide data for not only the companies listed in the request, but other companies as well. For avoiding any related disputes, it is recommended to supplement the Paragraph 2 of the Article 25.14 of the Tax Code of the Russian Federation with the following content: “A revised notice cannot be submitted with regards to CFC, the information on which was not provided in the initial notice”. In order to minimize the actions of inspectorate “with unacceptable formalism”, it is recommended to supplement the Article 129.6 of the Tax Code of the Russian Federation with the Paragraph 3 of the following content: “Submission of incomplete information or information containing technical or orthographic errors, which do not obstruct the identification of foreign company, are not considered a tax crime”.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132097696","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":"Discharge of obligation by an insolvent taxpayer on recovery of the amount of value-added tax in the context of ensuring public financial and economic interests","authors":"Nadezda Nikolaevna Kiryanova","doi":"10.7256/2454-065x.2021.5.36594","DOIUrl":"https://doi.org/10.7256/2454-065x.2021.5.36594","url":null,"abstract":"\u0000 This article considers the problem of recovery of the amount of value-added tax by insolvent taxpayers in the context of ensuring public financial and economic interests. Analysis is conducted on the problem of whether taxpayers have obligation to recover the amount of value-added tax in terms of selling property during bankruptcy procedure, taking into account the established law enforcement practice and theoretical views on the topic. The subject of this research is the norms of tax law that regulate the obligation of insolvent taxpayers in recovery of the amount of value-added tax in terms of selling property during bankruptcy procedure. Such obligation of insolvent taxpayers is viewed with consideration of the need to ensure financial and economic interests of creditors of the debtor and public financial and economic interests. The author determines and substantiates the need for comparing fiscal interests with the financial and economic interests of creditors of the debtor, as well as public financial and economic interests in the context of implementation of norms of tax law to the discharge of tax obligations by insolvent taxpayers. It is established that the obligation of insolvent taxpayers to recover the amount of value-added tax significantly affects the financial and economic interests of creditors of the debtor. Based on the acquired results, the author offers to develop the position on the legislative level, according to which the obligation on recovery of the amount of value-added tax does not apply to taxpayers who are declared bankrupt in accordance with the established procedure, or the priority of payment of this tax can be lowered in case of objections of the interested parties. \u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133518018","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 choice of priority approaches towards taxation of the population","authors":"A. Tikhonova","doi":"10.7256/2454-065x.2021.4.35020","DOIUrl":"https://doi.org/10.7256/2454-065x.2021.4.35020","url":null,"abstract":"\u0000 The object of this research is the system of taxation of the population, while the subject is the composition and structure of taxes paid by private entities. The author analyzes the two priority approaches towards building the optimal and utmost fair system of taxation of private entities – through the object of “income” or “consumption”. Detailed analysis is conducted on the advanced Russian and foreign research on the topic. The author outlines the advantages and disadvantages of each approach from the perspective of horizontal and vertical justice, individual utility and its discounting. The scientific discussion on the absolute viability of taxation of income and consumption of the population is allocated into a separate chapter of the research. Based on the qualitative theoretical analysis, the author concludes on the rationality of choosing integrated approach towards creation of taxation system of the population. The cornerstone in this regard is the determination of the optimal ratio of consumption and income taxes. For this purpose, the author develops the original methodology based on the scattering matrix of 87 countries of the world, correlation and regression analysis of the indicators of their economic development and tax rates. The scientific novelty of consists in substantiation of the existence of substantial connection between the ratio of taxes on consumption and income of the population and the level of socioeconomic development of the country.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130632347","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 procedure for application of VAT benefits in selling noble metals and gemstones","authors":"T. Semkina, V. Razdorskaya","doi":"10.7256/2454-065x.2021.4.35043","DOIUrl":"https://doi.org/10.7256/2454-065x.2021.4.35043","url":null,"abstract":"\u0000 The subject of this research is the procedure for the preferential treatment of VAT, sale operations with noble metals and gemstones established in the Paragraphs 9 and 10.3 of the Article 149 of the Tax Code of the Russian Federation. The exemption procedure, which is typical for such norms, has a number of peculiarities: it is not mandatory, since the taxpayer in accordance with the Tax Code has the right waive it and impose taxes on the same operations at the rate of 20%; it is not universal, since often granted to particular customers; it is not used by all taxpayers. Based on the example of noble metals at all stages of their promotion, since ore mining to sale of end products, the author analyzes different collection procedures of VAT (20% rate, exemption, 0% rate). Assessment is given to the effectiveness of application of preferential taxation procedures for noble metals and gemstones from the perspective of budget revenues, business operations, purchasing power, and compliance with the basic principles of VAT collection. For this purpose, the author builds the three models of VAT collection using the example of noble metals. The conclusion is made that the use of preferential procedures in the VAT calculation mechanism often leads to incompatibility of the interests of the state, business, and the end-consumer. Moreover, it contravenes the integral system of VAT collection, i.e. the principle of neutrality. Therefore, it is suggested to waive the privileges set in the Paragraphs 9 and 10.3 of the Article 149 of the Tax Code of the Russian Federation, and apply the rate of 20%. A number of additional recommendations were made on taxation of the end noble metal products.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128817328","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":"Assessment of the impact of the tax burden upon workforce productivity","authors":"Yuliya A. Steshenko","doi":"10.7256/2454-065x.2021.4.31491","DOIUrl":"https://doi.org/10.7256/2454-065x.2021.4.31491","url":null,"abstract":"\u0000 The article examines the impact of such factors as the average monthly salary of employees, investment in fixed assets, tax burden, cost value for research and development, and workforce productivity. For building the model, the author applies statistical data on socioeconomic development indicators of 32 constituent entities of the Russian Federation for 2017. Tax burden lowers the workforce productivity; therefore, the use of tax incentives and preferences contributes to the achievement of the goals of economic growth. The research is based in the general scientific methods of analysis and synthesis, as well as econometric analysis. The article is dedicated to the creation of correlation-regression model of impact assessment. The conclusion is drawn that three out of four determinants indicate a significant positive correlation with workforce productivity. The effective tax incentive mechanism may become a catalyst for the economic development and contributes to securing employment.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133160349","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":"Lowering the scale of “shadow” economy: regional aspects (on the example of the Republic of Dagestan)","authors":"Mazika Musabekovna Imanshapieva","doi":"10.7256/2454-065x.2021.4.35578","DOIUrl":"https://doi.org/10.7256/2454-065x.2021.4.35578","url":null,"abstract":"\u0000 The goal of this research is to outline e the vectors for reducing the scale of “shadow” economy, improving control over legalization of the income of small and medium businesses in the constituent entities of the Russian Federation, and determining tax potential of the regions in separate sectors economic sectors in the current context. The subject of this research is the role and place of legalization of shadow business as the factor of stimulating the economic activity of the regions. The article examines various approaches of the experts towards the concept of “shadow” economy in the modern conditions. Analysis is carried out on the peculiarities of development of “shadow” economy in certain economic sectors (such as construction, wholesale and retail, alcohol production, etc.) in Russian regions (using the example of the Republic of Dagestan). Comparative study is conducted on various indicators in the constituent entities of North Caucasus Federal District and the Russian Federation. Special attention is given to the measures aimed at reduction of the scale of “shadow” economy and improving control over legalization of the income of entrepreneurial activity with regards to increasing tax revenues from small and medium businesses and determining tax potential of the regions. Recommendations are made for reducing the scale of the “shadow” economic sectors, increasing tax revenue from small and medium businesses, determining tax potential of the region in separate economic sectors, stimulating economic activity of small business within the limits of economic security. Based on the acquired results, the author makes  suggestions on legalization of the “shadow sector” in separate branches of the economy, as well as improvement of the effectiveness of measures of interdepartmental cooperation of tax, law enforcement and registering bodies aimed at determination of tax potential of the regions in the current context. \u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"112 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126972762","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 regulation of multinational corporations: development trends in the Russian Federation","authors":"A. Ardashev","doi":"10.7256/2454-065x.2021.4.31013","DOIUrl":"https://doi.org/10.7256/2454-065x.2021.4.31013","url":null,"abstract":"\u0000 The question of tax regulation of multinational corporations is quite topical. This article analyzes some aspects of tax regulation of multinational corporations in Russia, as well as outlines promising vectors of the development of tax regulation of multinational corporations, taking into account the practice and results of the analysis of information sources suggested for using within the framework of the method of comparable market prices, and correlation between the account statements indicators of independent Russian trade companies. Substantiation is given to the accounting for certain types of other income and expenditures, as well as the need for the implementation of “safe harbor” for transactions with intangible assets. The author offers an alternative for calculating the boundaries of “safe harbor”. In the course of writing this article, the author observed the practice of enforcement of rules that regulate the formation of taxation bases, carried out statistical analysis, and used general logical methods. The conclusion is made that the development of regulation of multinational corporations is a promising direction, as these economic entities generate significant financial flows. The variety of operational models and organization techniques complicate the development of the universal global approach, which consists in distribution of financial results between the accepting countries. Elimination of ambiguity in tax relations is an important vector of development. The article offers the solutions to this problem.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134006391","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":"Risk-oriented approach in tax administration of transfer pricing in Russia","authors":"R. Radzhabov","doi":"10.7256/2454-065x.2021.3.35378","DOIUrl":"https://doi.org/10.7256/2454-065x.2021.3.35378","url":null,"abstract":"\u0000 The protection of the sovereign tax base and determination of the “fair share of profit” that should be attributed to a particular jurisdiction remains one of the topical issues in Russia and worldwide. The instruments for determining fair profit include the mechanism of transfer pricing designated for calculating company profit of (member of corporate group) based on an analysis of the actual economic circumstances of making a transaction, i.e. the assets, functions and risks of the parties to the controlled transaction (leaning on the modeling of market prices using the methods of transfer pricing). Analysis is conducted on the risk-oriented approach in tax administration of transfer pricing in the Russian Federation. The scientific novelty consists in systematization of the approaches towards tax administration of transfer pricing and formulation of recommendations for improving the efficiency of current processes. The analysis of the practice of tax administration of transfer pricing and the corresponding case law indicates that in assessing the adequacy of prices in controlled transactions to the market level, the tax authorities apply the so-called “risk-oriented” approach aimed at determination of the segments/market participants/transactions with the highest risk of transfer pricing. The implementation of risk-oriented approach requires the development of risk profiles of transfer pricing, which, depending on the analyzed segment or subject matter of transaction, represent a list of tax control measures and circumstances (risk factors) that allow concluding on the presence of transfer pricing risk in such transaction. The practical importance of this research consists in the possibility of using the results the acquired results by the government bodies that carry out the functions of administering transfer pricing, as well as by the organizations that use transfer prices as the tax planning instrument.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128321310","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":"Vectors for improving control of the customs value of imported goods on the territory of EAEU member-states","authors":"Daria Sergeevna Afanasenko","doi":"10.7256/2454-065x.2021.3.35950","DOIUrl":"https://doi.org/10.7256/2454-065x.2021.3.35950","url":null,"abstract":"\u0000 International trade is growing rapidly; a sizable amount of goods is shipped from one country to another on daily basis. Special attention is given to control of the customs value of goods, since the amount of collected customs charges depend on the customs value. The research aims to determine the problems of controlling the customs value of goods and seek the ways to solve them. For achieving this goal, the author set the following tasks: 1) analyze the legal framework of EAEU on assessment of the customs value of imported goods; 2) analyze the case law on application of the methods of determining customs value ; 3) examine the organizational structures for controlling the customs value of goods imported into EAEU; 4) leaning on the accumulated information, outline  the key problems of customs value control; 5) develop recommendations for improving the instruments of customs value control of imported goods. The object of this research is the activity of customs authorities within the framework of verification of customs value of imported goods. The subject of this research is the control of the customs value of goods on the example of Russia as EAEU member-state. The main results of this research consist in outlining the problems arising in implementation of customs value control, as well as the highlighting the areas for its improvement. The author offers to amend legislative acts that would consider commission to the freight forwarder, as well as establish a minimum list of documents to confirm transport deductions and commission to the freight forwarder. Recommendations are also made on promoting the development of a unified register of the object of intellectual property, cooperation between the Federal Customs Service of Russia and Federal Service of Intellectual Property (Rospatent) to create a “customs declarant profile” for accurate accounting of license duties. The transparency of pricing data of the customs database along with the information on categorization of the participants of foreign economic activity, were determined as the ways for improving customs control.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124953498","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":"Ambiguity of boundaries of tax optimization: the problem of the Russian tax system","authors":"Igor' Viktorovich Vachugov, Oleg Nikolaevich Martynov","doi":"10.7256/2454-065x.2021.3.36021","DOIUrl":"https://doi.org/10.7256/2454-065x.2021.3.36021","url":null,"abstract":"The subject of this research is the boundaries of tax optimization of the Russian tax system. The goal is to outline the reasons and method of for removing ambiguity of such boundaries. The consequences of ambiguity of boundaries of tax optimization not only limit the development of businesses, but also entail the disproportions of social development, contradictions between the government on the one hand and the middle class and disadvantaged population groups that participate in the financial and economic relations on the other hand, and thus, undermine confidence in the government. The reasons for such negative phenomenon are as follows: the absence of the unity of opinions on the concept of tax optimization; unregulated division of rights to establish the boundaries of tax optimization by the judicial, legislative and executive branches; vagueness of the terms and definitions characterizing these boundaries; no set rules for establishing the consequences of exceeding these criteria. It is revealed that the new doctrine in the form of a judicial-legal symbiosis of determining the boundaries of tax optimization did not resolve all issues associated with ambiguity of these boundaries. The author’s special contribution lies in substantiation of the shift in conceptual approaches towards the term “tax optimization”, which should exclude the use of this term circumventing the law. The article describes the advantages of legislative regulation of the criteria of tax optimization over judicial regulation. The author specifies the terms and definitions necessary for marking out boundaries of tax optimization on the legislative level. The novelty of this research consists in substantiation using the factor analysis of judicial tax disputes of legislative consolidation of the concept of tax reconstruction with regards to corporate income tax in accordance with the methodology recommended by the tax service, with extension of its application in case of cooperation of the evader with the auditor for preventing tax offences","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132168504","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}