Налоги и налогообложение最新文献_第8页

Tax incentives for export activity in the Republic of Turkey 土耳其共和国出口活动的税收优惠

Налоги и налогообложение Pub Date : 2021-03-01 DOI: 10.7256/2454-065x.2021.3.35776

Tatiana Dirksen

{"title":"Tax incentives for export activity in the Republic of Turkey","authors":"Tatiana Dirksen","doi":"10.7256/2454-065x.2021.3.35776","DOIUrl":"https://doi.org/10.7256/2454-065x.2021.3.35776","url":null,"abstract":"\u0000 The subject of this research is the norms of tax legislation of the Republic of Turkey aimed at incentivizing export activity, case law on their implementation, as well as doctrinal sources that affect the development of legal regulation of tax incentives in the country. The methodological framework is comprised in the formal legal method, which allow assessing the actual effect of the norms of the Turkish tax legislation. The method of content analysis was used for the analysis of the corresponding norms to determine the characteristic trends in the development of legal regulation of taxes, as well as for outlining various export support measures in the Republic of Turkey. Within the tax system of the Republic of Turkey, the author establishes the presence of the effective mechanisms for stimulating export activity. Such mechanisms are associated with the possibility of purchasing necessary products by the exporter without paying VAT, as well as a simplified procedure for its refund without conducting tax audit in rendering preferential guarantees or a positive decision of a certified auditor, which also reflects partial delegation of authority in the sphere tax control to special entities outside the structure of the government bodies. Turkish legislation also features the system of quick VAT refund within 5 days to a certified individual. Acquisition of such certificate suggest observing the criteria of good faith, which has a positive impact upon the so-called tax compliance. Tax incentives for export activity in the context of direct taxes in the Republic of Turkey consists in the practical application of the territorial concept of taxation to the income of Turkish companies carrying out certain types of activity abroad, which positively affects the export of labor, services and related commodities. Therefore, the obtained results can be valuable in the development of Russian tax legislation in the area of tax incentives for export activity.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"31 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":"124857660","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}

引用次数: 0

International development of the concept of taxation of a permanent representation of a foreign company as an “independent taxpayer” and the experience of its application in the Russian Federation 对作为“独立纳税人”的外国公司常驻代表征税概念的国际发展及其在俄罗斯联邦的适用经验

Налоги и налогообложение Pub Date : 2021-03-01 DOI: 10.7256/2454-065x.2021.3.35795

P. Yakovlev

{"title":"International development of the concept of taxation of a permanent representation of a foreign company as an “independent taxpayer” and the experience of its application in the Russian Federation","authors":"P. Yakovlev","doi":"10.7256/2454-065x.2021.3.35795","DOIUrl":"https://doi.org/10.7256/2454-065x.2021.3.35795","url":null,"abstract":"\u0000 The subject of this research is the development of the concept of taxation of permanent representations of foreign companies on the international level and its application in the Russian Federation. The object of this research is the permanent representations of foreign companies. The author examines such aspects of the topic, as the use of agreements on avoidance of double taxation, countering the tax base erosion, and the international approach towards taxation of the permanent representation of a foreign company as an independent participant of the market relations. Analysis is conducted on the need for amending the Model Agreement of the Russian Federation of 02.24.2010 No. 84 “On conclusion of intergovernmental agreements on avoidance of double taxation and on prevention of tax evasion on the income and property”. The author traces the transformation of attitude of international tax organizations towards the concept of permanent representation and substantiation of their choice of the concept of taxation of a permanent representation as an independent taxpayer. The scientific novelty is proven by the facts of application of this concept of taxation of permanent representation in the national legislation of multiple countries, international agreements on avoidance of double taxation, Russian national tax legislation and arbitration practice. The main conclusion consists in the response to the selected by the international tax organizations concept of taxation of a permanent representation. The author offers to amend the Model Agreement of the Russian Federation of 02.24.2010 No. 84 “On conclusion of intergovernmental agreements on avoidance of double taxation and on prevention of tax evasion on the income and property”.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"150 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":"117320719","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}

引用次数: 0

The role of tax policy in encouraging a healthy lifestyle of the population 税收政策在鼓励人民健康生活方式方面的作用

Налоги и налогообложение Pub Date : 2021-03-01 DOI: 10.7256/2454-065x.2021.3.35421

N. Makarova

{"title":"The role of tax policy in encouraging a healthy lifestyle of the population","authors":"N. Makarova","doi":"10.7256/2454-065x.2021.3.35421","DOIUrl":"https://doi.org/10.7256/2454-065x.2021.3.35421","url":null,"abstract":"\u0000 The relevance of this research is defined by the ongoing worldwide negative trends related to the spread of infectious diseases, which require the development and adoption of complex preventive measures, including tax policy. The subject of this research of the use of tax instruments within the framework of the policy of encouraging a healthy lifestyle of the population. The author explores the methods of indirect taxation of “harmful” food products, summarizes foreign and historical experience in implementation of disincentive tax measures: imposition of tax on high sugar carbonated beverages, the so-called “fat” tax and the salt tax. The author outlines the possible alternative scenarios of using indirect taxation for promoting healthy eating habits. Practical interest of the conducted research consist in recommendations on the use of the incentive mechanism for the value-added tax. Attention is given to the fact that along with the instruments of indirect taxation, the effective measure of healthy lifestyle policy may become the introduction of direct tax incentives aimed at enhancing physical activity of the population. The author determines the contradictions between the labor and tax legislation on the issues of accounting of business expenses allocated for the sport activity of the working citizens. The conclusion is made on feasibility of the broader use of tax incentives, as well as on the need for amending the legislation of the Russian Federation on taxes and fees.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"21 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":"132144687","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}

引用次数: 0

On certain peculiarities of implementation of tax on professional income 论职业收入税实施的若干特点

Налоги и налогообложение Pub Date : 2021-03-01 DOI: 10.7256/2454-065x.2021.3.35697

Marina Pianova

{"title":"On certain peculiarities of implementation of tax on professional income","authors":"Marina Pianova","doi":"10.7256/2454-065x.2021.3.35697","DOIUrl":"https://doi.org/10.7256/2454-065x.2021.3.35697","url":null,"abstract":"\u0000 This article explores the experiment on the establishment of special tax regime – “tax on professional income” in the practice of administering individual entrepreneurial activity and unreported employment. The author determines the uncertainty of the legal status of the self-employed citizens as a new category of taxpayers; outlines the problem of unreported employment as one of the prerequisites for conducting the experiment; as well as characterizes the peculiarities of different categories of self-employed citizens. Special attention is given to the assessment of factors of a significant increase in taxpayers in the category of tax on professional over a short period of the conducing the experiment. The article reviews certain controversial issues of the practice of implementation of experimental tax regime and the main reasons for its attractiveness for the taxpayers. The research employs the methods of analysis and synthesis, description, comparison, analogy, statistical data analysis. The author examines the hypotheses on the factors of substantial increase in the number of taxpayers in the category of tax on professional income, which include the expansion of the territory for the experiment, mass scale transition of taxpayers from other special tax regimes, use of tax in professional income for tax optimization purposes. The statistical analysis of tax reporting and review of the expert opinions allowed the author to conclude on the relevance of the special tax regime – “professional income tax”, its potential application as a method for legalization of income of self-employed citizens, as well as the need for interim assessment of the results and the fiscal effect of the conducted experiment.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"314 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":"129740008","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}

引用次数: 0

On the existence of tax liability 论纳税义务的存在

Налоги и налогообложение Pub Date : 2021-01-01 DOI: 10.7256/2454-065x.2021.1.34097

Yuliya Aleksandrovna Davtyan

{"title":"On the existence of tax liability","authors":"Yuliya Aleksandrovna Davtyan","doi":"10.7256/2454-065x.2021.1.34097","DOIUrl":"https://doi.org/10.7256/2454-065x.2021.1.34097","url":null,"abstract":"\u0000 The subject of this research the normative legal acts that regulate social relations emerging as a result of violation of financial legislation of the Russian Federation and determine unlawfulness of the act and penalties for its commission, grounds and mechanism of legal liability, as well as the established law enforcement practice and the existing legal doctrine. This theoretical-legal research is dedicated to examination of the essence and content of the category of tax liability. The study of tax liability as an apparent phenomenon of the Russian socio-legal reality is conducted via dissection of the indicated conceptual category with consideration of the existing contradictory doctrinal views on this phenomenon, as well as the accumulated socio-legal experience. The relevance of this research is substantiate by the range of opinions underlying the doctrinal foundation of legal liability as a scientific category of financial law and general theory of law. The scientific novelty consists in the fact that the conclusion made in the course research on the autonomy of tax liability within the system of legal liability of in the Russian law allowed correlating the constitutive characteristics of legal liability with the characteristics of its particular case – tax liability. The conducted analysis and scientific reflection on the reviewed concepts became a derivative of the conclusion on the autonomy of tax liability within the system of legal liability in the Russian law.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"84 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121632532","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}

引用次数: 0

Transport tax: analysis of calculation and collection mechanism, improvement trends on the regional level (on the materials of the Republic of Dagestan) 运输税:计算征收机制分析，地区层面改进趋势(以达吉斯坦共和国资料为例)

Налоги и налогообложение Pub Date : 2020-06-01 DOI: 10.7256/2454-065x.2020.6.33147

Mazika Musabekovna Imanshapieva

{"title":"Transport tax: analysis of calculation and collection mechanism, improvement trends on the regional level (on the materials of the Republic of Dagestan)","authors":"Mazika Musabekovna Imanshapieva","doi":"10.7256/2454-065x.2020.6.33147","DOIUrl":"https://doi.org/10.7256/2454-065x.2020.6.33147","url":null,"abstract":"\u0000 This article examines the peculiarities of taxation of vehicles, as well as the fiscal role of transport tax in the budget revenue of the constituent entities of the Russian Federation. Analysis is conducted on the overall dynamics of tax proceeds on transport tax into the budget system of the Russian Federation. Assessment is given to tax collection, as well as to the changes in structure of transport tax taxpayers on the federal level for the period from 2016 to 2019. Particular attention is turned to the role of tax rates and deductions on transport tax in formation of regional budget revenues. The author also analyzes tax proceeds, tax structure and tax base on transport tax on the regional level for the period from 2016 to 2019 (on the example of the Republic of Dagestan). Recommendations are made on the improvement of transport tax on the federal and regional level with regards to establishment of detailed differentiation of tax rates, application of reducing and increasing coefficients, as well as measures for improving the quality of tax administration of transport tax. The author also proposed measures aimed at full implementation of the principles of justice and proportionality of taxation in the context of calculation and collection of transport tax. The main results consists in the proposed recommendations on improvement of mechanism for calculation and collection of transport tax and enhancement of its current role in formation of regional budget revenues.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125338181","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}

引用次数: 0

The peculiarities of international and Russian taxation of foreign organizations operating through permanent representation

Налоги и налогообложение Pub Date : 2020-06-01 DOI: 10.7256/2454-065x.2020.6.33807

P. Yakovlev

{"title":"The peculiarities of international and Russian taxation of foreign organizations operating through permanent representation","authors":"P. Yakovlev","doi":"10.7256/2454-065x.2020.6.33807","DOIUrl":"https://doi.org/10.7256/2454-065x.2020.6.33807","url":null,"abstract":"\u0000 The subject of this research is the taxation of permanent representations of foreign organizations. The object of this research is permanent representations of foreign organizations. The author explores such aspects of the topic as prevention of tax base erosion, modernization of international tax relations, impact of international tax agreements upon the taxation legislation of the Russian Federation with regards to corporate income tax and transfer of expenditure by head organization to the permanent representation. Analysis is conducted on the problematic of Russian taxation of the permanent representations of foreign organizations, with consideration of the accepted international tax standards. The article examines the promptness and factors of implementation of new tax measures aimed at countering tax evasion. The scientific novelty is substantiated by the usage of permanent representations by Russian and foreign companies, remained problematic of their taxation in the Russian tax jurisdiction, flaws in the current tax norms, as well as the impact of international tax agreements upon Russian tax normative document. The main conclusions contain recommendations on modernization of the existing in Russia tax rules in the context of determination of the tax base and application of the “principle of gravity”, increase of accuracy in determination of the actual results of activity of the permanent representations for improving efficiency and achieving balanced level of taxation of the permanent representations, which also function within the framework of a single technological process. \u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128531065","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}

引用次数: 0

Taxation of cryptocurrency mining in the Russian Federation: whether there is an economic basis for collecting personal income tax? 俄罗斯联邦对加密货币挖矿征税:是否有征收个人所得税的经济依据?

Налоги и налогообложение Pub Date : 2020-06-01 DOI: 10.7256/2454-065x.2020.6.33198

D. Kolesnichenko, O. Kolesnichenko

{"title":"Taxation of cryptocurrency mining in the Russian Federation: whether there is an economic basis for collecting personal income tax?","authors":"D. Kolesnichenko, O. Kolesnichenko","doi":"10.7256/2454-065x.2020.6.33198","DOIUrl":"https://doi.org/10.7256/2454-065x.2020.6.33198","url":null,"abstract":"\u0000 The subject of this research is legislation, official interpretation, case law, and doctrinal sources on taxation of cryptocurrency mining in the Russian Federation with regards to personal income tax. The author verifies the hypothesis on the absence of economic basis for collection of personal income tax for cryptocurrency mining, thus there is a need for fundamentally new model of legal regulation for taxation of this activity. Special attention is given to assessment of tax consequences of mining based on the content of official interpretation of the Ministry of Finance of the Russian Federation, as well as with consideration of the developed in the doctrine basic approaches towards determination of the legal nature of cryptocurrency as property and property rights (other financial instruments. The author’s significant contribution consists in substantiation of the conclusion that the current system of legal regulation has no economic basis for collection of personal income tax for cryptocurrency mining; at the same time, future taxation of mining can be based on the patent tax system of taxation. It is reasoned that in order to ensure the implementation of the indicated special tax regime, it is necessary to attribute mining to entrepreneurial activity, as well as modify legal definition of the latter, which is formulated in Article 2 of the Civil Code of the Russian Federation. The author determines the legal prerequisites for taking cryptocurrency mining activity out of shadow and its lawful exercise in the Russian Federation.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125565375","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}

引用次数: 0

Ерёмкин М.А. Правовые аспекты регулирования налогообложения электронной коммерции: опыт Индии

Налоги и налогообложение Pub Date : 2019-12-01 DOI: 10.7256/2454-065x.2019.12.31757

引用次数: 0

Тихонова А.В. Согласованная налоговая политика как фактор развития Евразийского экономического союза tikhnova av作为欧亚经济联盟发展因素的协调税收政策

Налоги и налогообложение Pub Date : 2019-12-01 DOI: 10.7256/2454-065x.2019.12.31872

引用次数: 2