scholarly journals Problems of Detection and Investigation of Tax Crimes in the Timber Industry of the Irkutsk Region

2021 ◽  
Vol 12 (4) ◽  
Author(s):  
Anastasija Kolukanova ◽  
Vadim Kulakov ◽  
Dmitrij Nikerov
Keyword(s):  
Law Enforcement ◽  
Tax Avoidance ◽  
Value Added ◽  
Joint Control ◽  
Timber Industry ◽  
Factors Affecting ◽  
Information Interaction ◽  
Time Period ◽  
Irkutsk Region ◽  
The Russian Federation

The article considers the activity of the enterprises of the timber industry of the region. The volume of timber exports, tax burden, tax revenues to the budget of the Irkutsk region and to the consolidated budget of the Russian Federation, registered tax crimes, amounts of material damage caused are analyzed. The applicable tax avoidance schemes are presented, as well as schemes aimed at illegal reimbursement of value added tax from the budget. Problematic issues are highlighted in terms of information interaction between law enforcement and tax authorities in order to identify tax crimes, as well as in conducting joint control and verification activities, and ways are proposed to solve these problems. The peculiarities of conducting the main investigative actions necessary for successful solving of tax crimes in the timber industry are considered. The issue of factors affecting the time period from the identification of a tax crime to the conviction is raised, as well as the disproportions of the penalties applied to the committed acts. Emphasis is placed on the need for legal and regulatory improvements, as well as the use of proposed measures in modern investigative practice.

scholarly journals Practice of Municipal Control and Account Bodies Interaction in Conducting External Municipal Finance Control

2018 ◽  
pp. 87-93
Author(s):  
E. V. Klicheva ◽  
V. I. Perov
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Ad Hoc ◽  
Round Table ◽  
Joint Control ◽  
Municipal Finance ◽  
Control Procedures ◽  
The Russian Federation ◽  
Analytical Procedures ◽  
Finance Control

The article studies the practice of municipal control and account bodies interaction in conducting external municipal control. The information about agreements on interaction and cooperation with such structures as control and account and finance bodies, law-enforcement bodies, other territorial divisions of federal bodies of power, bodies of power of entities of the Russian Federation and municipal formations was summarized and analyzed. Interaction of municipal control and account bodies is carried out at all stages of work, starting with planning and exchange of necessary information and finishing with sending the results of control and expert-analytical procedures to lawenforcement bodies and other concerned bodies so that steps within their competence can be taken. Within the frames of the said agreements joint meetings, conferences, round table discussions are conducted; employees of the control and account bodies are invited by law-enforcement bodies for participation in control procedures or rendering practical help; municipal control and account bodies send to law-enforcement bodies materials of control procedures so that steps within their competence can be taken; joint control and expert-analytical procedures with other control bodies are carried out; methodological aid on the part of control and account bodies of entities of the Russian Federation is rendered. To exchange experience control and account bodies take part in joint commissions, ad hoc groups, counsils. The authors put forward proposals aimed at improvement of the system of interaction of municipal control and account bodies with different organizations within the frames of their competences in order to raise the efficiency of external municipal finance control, which implies the decrease in corruption risks and provision of effective use of budget funds.

scholarly journals Crime in the field of the timber industry complex (on the example of the Irkutsk region)

2021 ◽  
Vol 12 (3) ◽  
pp. 643-659
Author(s):  
Andrey G. Anisimov ◽  
◽  
Dmitry M. Nikerov ◽  
Keyword(s):  
Law Enforcement ◽  
Forest Conservation ◽  
Statistical Information ◽  
Forest Sector ◽  
Economic Factors ◽  
Illegal Logging ◽  
Timber Industry ◽  
Irkutsk Region ◽  
Regions Of Russia ◽  
Socio Economic Factors

The article analyzes the problems associated with illegal logging, as well as its illegal circulation in the territory of the Irkutsk region. Statistical information is analyzed that indicates that the situation in the field of illegal logging is much worse than in the neighboring Krasnoyarsk Territory. The range of subjects called upon to engage in forest conservation is described. A criminologically significant set of causes and conditions of crime in the forest sector is considered. The authors consider the main reasons for illegal logging in the region at the level of society to be defects in the ecological consciousness of citizens and attitudes towards extensive exploitation of the environment for the sake of economic growth. The authors attribute the low level of control over the legal turnover of timber, the shortcomings of the legislative sphere, to the conditions that are conducive to these crimes. The socio-economic factors that contribute to the crimes considered in the territory of the Irkutsk region, rich in forest resources, are analyzed. The problems associated with the degradation of the woodworking industry in the region amid an increase in the number of logging are described in detail. The authors consider shortcomings in the field of regulatory and law enforcement practice, on both a regional and federal level, which makes it possible to commit illegal logging in the region. On the basis of the study conducted, specific legislative, organizational and technical proposals are formulated to prevent crimes in the timber industry of the Irkutsk region. The measures proposed by the authors are partially or fully applicable for similar regions of Russia.

scholarly journals Multilateral Convention: Potential Issues of Legal Uncertainty

2021 ◽  
Vol 16 (1) ◽  
pp. 38-55
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Tax Avoidance ◽  
Tax Planning ◽  
Tax Treaties ◽  
Profit Shifting ◽  
The Russian Federation ◽  
Legal Uncertainty ◽  
International Tax ◽  
Further Development

On October 1, 2019, the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting entered into force with respect to the Russian Federation. The main purpose of the MLI is to establish minimum standards for combating international tax avoidance. The MLI will extend the key approaches of the BEPS plan at once to a large number of bilateral double tax treaties. The application of the MLI is expected from January 1, 2021 in relation to a number of tax treaties concluded by the Russian Federation. At the same time, certain provisions of the MLI leave some questions about their application and may cause new problems for the taxpayers and tax authorities. In the short term, the application of a number of MLI provisions may be expected to increase uncertainty in international tax planning and lead to an increase in the number of disputes over tax treaties. The main purpose of this article is to analyze the key provisions of the MLI and identify possible problems of their enforcement for the subsequent analysis of potential ways to overcome the legal uncertainty of the application of the MLI. To this end, the tasks were set to study the goal of adopting the MLI, and analyze the content and procedure for the application of the MLI, as well as the content of the key standard of the MLI—the principal purpose test. Identifying the problems of law enforcement before the start of active use of the MLI is important, since it would allow one to pay attention to possible problems at an earlier stage and quickly move to their resolution, which would contribute to the formation of a higher level of legal certainty in the field of international tax planning and further development of foreign economic cooperation.

TAX CONTROL OF VAT REFUND IN RUSSIA AND IN THE SCANDINAVIAN COUNTRIES ON THE EXAMPLE OF TIMBER INDUSTRIES

2020 ◽  
Vol 6 (2) ◽  
pp. 168-192
Author(s):  
Yulia E. LABUNETS ◽  
Igor A. MAYBUROV
Keyword(s):  
Russian Federation ◽  
Negative Impact ◽  
Value Added ◽  
Value Added Tax ◽  
Timber Industry ◽  
Foreign Countries ◽  
The Russian Federation ◽  
The Right ◽  
Industry Sectors ◽  
Budget System

This article is devoted to the study of the mechanisms of tax control of value-added tax reimbursement in Russia and in the Scandinavian countries. The research methodology is based on a comparative analysis of current VAT taxation mechanisms in Russia and in Norway, Sweden, and Finland. In addition, a comparison was made of the basics of organizing the process of tax control over the reimbursement of value added tax in these countries. This paper examines statistical data on the volume of value-added tax receipts to the budget system of the Russian Federation from taxpayers engaged in business activities in the Russian timber industry. It was found that with the General trend of increasing the level of business activity of economic entities in the timber industry, the share of income from value-added tax for the period 2012-2018 was on average negative, due to the presence of significant volumes of export operations and the predominance of VAT refund processes over its payment to the budget system of the Russian Federation. The paper examines the economic essence of the concept of compensation for value added tax on the example of branches of the timber industry as the right of VAT taxpayers established by the legislation on taxes and fees. At the same time, we also studied the negative impact on the level of tax security of the country of mechanisms for unjustified compensation of value-added tax on the example of the Russian timber industry. The mechanism of tax control of the value added tax claimed for reimbursement by taxpayers of the timber industry sectors of the Russian Federation is considered. positive trends in automation of control processes during in-house VAT tax audits are noted. We have studied the processes of value-added tax reimbursement and the mechanisms of tax control of these processes in the Scandinavian countries. Based on the results of the study, recommendations are proposed for adapting certain control methods used by tax authorities of foreign countries in the process of tax control of value-added tax compensation to the existing tax control mechanism in Russia.

scholarly journals Problems of the Confectionery Market Development in the City of Irkutsk

2020 ◽  
Vol 11 (2) ◽  
Author(s):  
Yekaterina Shagina ◽  
Diana Izmailova
Keyword(s):  
Russian Federation ◽  
Statistical Information ◽  
Market Development ◽  
Competitive Advantages ◽  
Factors Affecting ◽  
Irkutsk Region ◽  
Confectionery Products ◽  
The Russian Federation ◽  
The City ◽  
Comparative Description

The article explores some problems of the development of confectionery products market in the city of Irkutsk. Comparative description of the market in the Russian Federation and the Irkutsk region based on the analysis of the statistical information is presented. The main trends of the market development are formulated. Based on the author's research and the questionnaire, the preferences, goals of the purchase of confectionery products as well as the factors affecting consumers choice were revealed. The probability degree of factors was analyzed. The main economic entities of the market and their brief characteristics were studied. An expert survey was used to conduct a competitive analysis of the main economic entities of the market and their competitive advantages. Problems of the promotion of confectionery enterprises in the city of Irkutsk were analyzed and solutions were suggested.

scholarly journals Compensation as a means of ensuring the economic security of the state

2020 ◽  
pp. 110-114
Author(s):  
Natalia Alexandrina
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Economic Security ◽  
The State ◽  
Law Enforcement Agencies ◽  
Protective Measures ◽  
Factors Affecting ◽  
Effective Application ◽  
The Russian Federation ◽  
Negative Factors

The article discusses issues of compensation for damage caused to the Russian Federation. Negative factors affecting the effective application of protective measures and mechanisms of interaction between law enforcement agencies and other entities organizing activities in this area are highlighted. Suggestions are given for improving the package of measures to compensate for damage caused to the state.

scholarly journals Integral Analysis of RCA of Irkutsk Region Companies

2021 ◽  
Vol 110 ◽  
pp. 01003
Author(s):  
Evgeniy A. Filatov
Keyword(s):  
Financial Stability ◽  
Raw Materials ◽  
Working Capital ◽  
Factors Affecting ◽  
Accounts Receivable ◽  
Successful Solution ◽  
Methodical Approach ◽  
Irkutsk Region ◽  
The Russian Federation ◽  
A Company

The financial position of a company depends on its liquidity, or otherwise, on how soon the funds invested in the assets turn into real money. The growth of non-payments complicates the company’s rhythmic activities (purchase of raw materials, payment of labor and other expenses generated from revenue) and leads to an increase in accounts receivable. At the same time, excessive diversion of funds to production stocks, work in progress, finished products, etc. leads to the deadening of resources and inefficient use of working capital. Successful solution of the problem of working capital optimization can significantly increase the financial stability of the company, refinance and repay the debt, and significantly facilitate debt restructuring. Therefore, effective management of the company’s working capital is the key to increasing the turnover of property and sales volumes. It involves not only the search for and attraction of additional sources of financing, but also their rational placement in the current assets of the company. The article presents the author’s model of analyzing the profitability of working capital. The article reveals the influence of factors affecting the profitability of working capital and author’s methodical approach to his calculations (method # 2 integral factor analysis, developed by Filatov E.A.). The article presents the author’s analytical, systematic statistical analysis of key performance indicators reveal the influence to change the profitability of working capital of the companies in the Irkutsk region of the Russian Federation.

The development of information interaction as a key element of state risk management and health protection

2020 ◽  
pp. 68-76
Author(s):  
S. Voronkova
Keyword(s):  
Risk Factors ◽  
Health Promotion ◽  
Information System ◽  
Information Interaction ◽  
New Information ◽  
Wide Range ◽  
Working Age ◽  
The Russian Federation ◽  
Working Age Population ◽  
Types Of Information

The article discusses ways to obtain information about risk factors and the health status of the population. The article describes a new information system «labor Medicine», which allows to organize the collection of a wide range of data for further analysis and application in the activities of various Executive authorities, public organizations, foundations, legal entities and citizens. It is proposed to improve this system by expanding the types of information collected, creating a passport for health promotion organizations, as well as integration with systems that are being implemented in the Russian Federation for managing the health of the working-age population in the context of state policy in the field of Informatization.

The Mechanism Of Implementation Of The Constitution Of The Russian Federation

2019 ◽  
pp. 36-51
Author(s):  
Anatolii Yugov ◽  
Sergey Belykh
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Cultural Development ◽  
Russian Society ◽  
Legal Nature ◽  
Legal Document ◽  
The Russian Federation ◽  
Favorable Conditions ◽  
Scientific Ideas ◽  
Rational Mechanism

The Constitution, as the main universal and comprehensive legal document, establishes fundamental principles and defines the legal basis for development of public and state life in all politically significant spheres, serves as a guarantor of legitimacy and order, gives a boost to the development of society. The special political and legal nature of the constitution, the issues of its operation and the mechanism of its implementation are of great importance. In accordance to the authors’ approach, the mechanism of implementation of the Constitution of the Russian Federation includes the following components: 1) entry of the constitution into legal force; 2) its functions; 3) constitutional algorithm of unity and differentiation of public authority; 4) forms of implementation; 5) ways of implementation; 6) subjects of implementation; 7) objects of implementation; 8) institutions for modernization; 9) guarantees of implementation. The authors conclude that the modern scientific ideas of a rational mechanism of implementation of the Constitution of the Russian Federation contribute to solving the issues of economic and cultural development of the Russian society, help creating favorable conditions for proper law enforcement, strengthening legitimacy and order.

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