scholarly journals Technical and Legal Registration of Preferential Legal Regimes Using the Example of the Tax Code of Russia

2020 ◽  
pp. 040-046
Author(s):  
A. V. Podolskiy ◽  
◽  
R. L. Nikulin ◽  
Keyword(s):  
Social Justice ◽  
Legal Status ◽  
Tax Incentives ◽  
Legal Regime ◽  
Tax Legislation ◽  
Optimal Tax ◽  
Tax Regimes ◽  
Legal Regimes ◽  
The Russian Federation ◽  
General Goals

The problems of technical and legal registration of preferential tax regimes are examined using the example of the Tax Code of the Russian Federation. The justification for the introduction of a preferential legal regime is an objectively-determined need for the use of legal means to ease the legal status of entities, corresponding to one of the goals of preferential legal regimes. The main reasons that impede the development of optimal tax incentives are seen in some imperfection of the legal technique of tax legislation. It is noted that when designing a preferential tax regime, one should proceed from the general goals of preferential legal regimes, namely, ensuring legal equality and social justice, as well as in maintaining the positive activity of subjects of law significant for the state. It is necessary that the preferential legal regime works within these goals, excluding the possibility of manipulation, abuse of benefits, their use in illegal, mercenary interests, and the creation of corruption mechanisms. An example of ambiguous formulation of the purpose of the preferential legal tax regime is given.

scholarly journals On the Issue of a Public Corporation as a Form of a Non-Profit Organization

2021 ◽  
Vol 2 ◽  
pp. 3-5
Author(s):  
Natalia G. Kanunnikova ◽  
Keyword(s):  
Russian Federation ◽  
Legal Status ◽  
Civil Law ◽  
Federal Law ◽  
Legal Regime ◽  
Non Profit ◽  
Russian State ◽  
Public Corporation ◽  
State Corporation ◽  
The Russian Federation

The article offers the author’s vision of such a form of non-profit organization as a state corporation with a special legal status. As a result of the analysis, the author comes to the conclusion that it is permissible to recognize a state corporation as an independent subject of civil law relations, since state corporations combine the characteristics of both a legal entity, in particular, the autonomy of property, independent liability for obligations, etc., and the institution of the state, endowed with authority. The analysis of the federal legislation allowed the author to say that a special legal regime applies to modern Russian state-owned corporations, which provides for their exemption from certain duties and granting certain rights and powers. In this regard, the question is raised about the development of recommendations for improving legislation in the field under study by excluding Article 7.1 from the Federal Law, January, 12 № 7-FZ “On Non-Profit Organizations”, and introducing its content into the Civil Code of the Russian Federation, adding it to Article 124.1 “State Corporation”.

scholarly journals Competitiveness of self-employed professions

2021 ◽  
Vol 15 (1) ◽  
pp. 37-44
Author(s):  
Natalia A. Bondareva ◽  
◽  
Svetlana V. Plyasova ◽  
Keyword(s):  
Russian Federation ◽  
Professional Education ◽  
Professional Associations ◽  
Professional Activity ◽  
Professional Activities ◽  
Tax Legislation ◽  
Tax Regimes ◽  
Training Courses ◽  
The Russian Federation ◽  
Comparison And Analysis

The Russian Federation has established and introduced a tax on professional activities (NAP) as part of the development of special tax systems, but the competitiveness of the professions offered by the tax legislation is not taken into account. The authors determined the purpose of the study: the expediency of using the professions specified in the tax legislation to provide services for personal, domestic and (or) other similar needs, For this purpose the following tasks were solved: the place of the NDP in the aggregate of all existing special tax regimes of the Russian Federation was considered; a comparative analysis of the application of taxation of self-employed citizens in Russia and abroad, in particular, in Germany, is carried out. The study uses methods of statistical observation, comparison, and analysis. It is revealed that during the period of use of the NDP, although the number of entrepreneurs has increased, but budget revenues are insignificant. The comparison of the lists of professions showed that the professions allowed for use by self-employed citizens (freelancers) in Germany differ from the Russian ones established by law: they are competitive in the economy. Self-employed citizens must confirm their professions with diplomas, belong to professional associations, associations, be sure to study at advanced training courses, compete with an employee. The analysis of the reasons for the use of the NAP regime by individuals in Russia showed that professional activity within the regime is forced and is aimed at obtaining additional, rather than basic, earnings, as in GermanAs a result of the study, it was found that the professions specified in the legislation of Russia are not competitive. It is proposed to change the list of NPA professions taking into account special professional education and competitiveness in the labor market.

scholarly journals PECULIARITIES OF APPLICATION OF SPECIAL TAX REGIMES FOR SUBJECTS OF SMALL ENTREPRENEURSHIP IN RUSSIA

2019 ◽  
Vol 7 (2) ◽  
pp. 21-25
Author(s):  
Юлия Аношина ◽  
Sergei Simonov
Keyword(s):  
Small Businesses ◽  
Economic Conditions ◽  
Comparison Analysis ◽  
Practical Application ◽  
Tax Legislation ◽  
Tax Regimes ◽  
Analysis And Synthesis ◽  
The Russian Federation ◽  
Tax Benefits ◽  
Stimulation Of

Introduction: The article deals with special tax regimes as instruments of state stimulation of development of small businesses. In the current economic conditions, small and medium-sized businesses in accordance with the tax legislation are offered a number of tax systems and tax benefits aimed at minimizing and optimizing the taxation of these categories of taxpayers in order to support their activities. Materials and methods: in order to study the peculiarities of the application of special tax regimes separately and in conjunction with other taxes, the following methods were used: observation, comparison, analysis and synthesis, study and generalization. Results: according to the results of the study, conclusions were made about the problems in the application of special tax regimes and the need for further improvement of taxation of small and medium-sized businesses. Discussion: the conducted research allows us to conclude that the application of tax regimes for small businesses brings benefits to both taxpayers and tax authorities, but such special regimes still need to be revised and clarified some of the issues that arise in the process of their practical application in the Russian Federation in modern conditions. Conclusion: the article substantiates the idea that the stimulation of small business, as one of the directions of the tax policy of the state, should take into account the peculiarities of certain categories of taxpayers.

scholarly journals Constitutional Court’s of the Russian Federation Impact on Public Property (Part 1)

2021 ◽  
pp. 128-144
Author(s):  
S. I. Shulzhenko
Keyword(s):  
Russian Federation ◽  
Legal Status ◽  
Housing Stock ◽  
Constitutional Court ◽  
Legal Regime ◽  
Public Property ◽  
Public Rights ◽  
Commercial Housing ◽  
The Russian Federation ◽  
Enforcement Activity

The article focuses on the main principles of public property as Constitutional Court of the Russian Federation formulates them. The author reveals actual problems of public property as a complex institution, including mainly constitutional, administrative, financial, and in a less degree civil law. There is a direct relation between public property, public finance, budget, legal regime of the territory concerned and citizens’ public rights. Establishment of a legal regime of the territory helps to preserve current public land and property usage and provides public rights. The ability of public property unilateral transfer to another level of public ownership is justified. Meantime in the context of specialized public housing stock problem the author suggests sensitive decision for the legal status of quarters as a specialized commercial housing stock. Legal positions of the Constitutional Court promote effective solution to the conflict within the community and provide guidance for the legislative and law-enforcement activity.

PARTICIPANTS OF TAX LEGAL RELATIONS

2021 ◽  
pp. 5-10
Author(s):  
D. V. Aseev ◽  
◽  
N. G. Ohanyan ◽  
Keyword(s):  
Legal Status ◽  
Statistical Data ◽  
Legal Certainty ◽  
Dynamic Changes ◽  
Tax Legislation ◽  
Study Results ◽  
The Russian Federation ◽  
Ministry Of Finance ◽  
The Given ◽  
Activity Dynamics

The paper considers the reduction in the composition of subjects of tax legal relations because of amendments to Art. 9 of the RF Tax Code. The authors analyze possible consequences caused by the quantity changes in the composition of members of tax legal relations in the taxes and fees legislation and what impact it had on tax legal relations. The paper considers the participants of tax legal relations and the peculiarities of their status. In particular, the paper examines in more detail such subjects as taxpayers, payers of fees, tax agents, largest taxpayers, and a consolidated group of taxpayers. Using the statistical data, the authors analyze the activity dynamics and the change in the number of certain categories of taxpayers and classify members of tax legal relations. According to the given classification, the authors analyze the legal status of the participants in tax legal relations defined in the Tax Code of the Russian Federation. Individually, such tax relations participant as a private entrepreneur is considered. The authors present the reasons for dynamic changes in the quantity composition of individual entrepreneurs from 2018 to early 2021. The paper assesses the absence in the RF Tax Code of such entities as the RF Ministry of Finance (financial authorities), credit organizations (banks), procedural persons (experts, specialists, witnesses, attesting witnesses), considers their functions and responsibilities. Based on the study results, the authors reasonably conclude that despite their absence in tax legislation as subjects of tax relations, they have not ceased to be actual participants in tax relations. Reasoning from this fact, the authors propose amending the RF Tax Code and including them in the list of subjects of tax legal relations, as well as introducing legal certainty and defining their legal status.

scholarly journals On Some Issues of the Status of the “Self-Employed”: Administrative and Legal Aspect

2021 ◽  
Vol 17 (2) ◽  
pp. 29-34
Author(s):  
A. A. Sultanova
Keyword(s):  
Legal Status ◽  
Legal Aspect ◽  
Legal Regulation ◽  
Legal Regime ◽  
Theoretical Understanding ◽  
Actual Problem ◽  
Scientific Discussion ◽  
The Status ◽  
The Russian Federation ◽  
Further Development

The article deals with the actual problem of the legal status of citizens who independently pay the tax on professional income. Due to the fact that this legal regime is new for the legal system of the Russian Federation, many issues require careful theoretical understanding and scientific discussion. In addition, the legal regulation of the legal regime, called “self-employed citizens”, also requires further development and discussion. The author concludes that it is necessary to demarcate the term “self-employed citizens” in a broad and narrow sense and the need for a clear distinction of this term within the framework of regulatory regulation.

LEGAL FICTION: METHODS OF APPLICATION IN THE CIVIL LAW OF THE RUSSIAN FEDERATION

2021 ◽  
pp. 121-130
Author(s):  
Anastasiia Artemova
Keyword(s):  
Russian Federation ◽  
Legal Status ◽  
Civil Law ◽  
Legal Regime ◽  
Legal Entity ◽  
Legal Fiction ◽  
The Russian Federation ◽  
Legal Uncertainty ◽  
Methods Of Application

The article examines the essence of legal fiction. Based on an analysis of the current legislation of the Russian Federation, the author has established ways of using legal fiction in civil law. It has been substantiated that legal fiction finds expression in the construction of a legal entity and the institution of fictitious transactions. Legal fiction is used to extend the legal regime of one object to another object, as well as the legal status of one subject to another subject. Legal fiction is used when it is necessary to overcome a situation of legal uncertainty, to recognize as real non-existent circumstances to restore the violated rights of persons who have suffered as a result of the actions of unscrupulous participants in civil-law transactions. Finally, the method of legal fiction is widely used by the legislator the legal economy. As a result of the study, a conclusion was made about the importance of legal fiction for the process of lawmaking.

scholarly journals Electronic platform operators as participants of tax relations in the digital era (the case of professional income tax)

2020 ◽  
Vol 4 (4) ◽  
pp. 56-67
Author(s):  
Olga I. Lyutova
Keyword(s):  
Income Tax ◽  
Legal Status ◽  
Tax Legislation ◽  
Digital Era ◽  
Complicated Process ◽  
The Subject ◽  
The Russian Federation ◽  
Definition Of ◽  
Tax Reporting ◽  
Further Development

The subject. The research concerns analysis of legal status of a new participant of tax relations in the digital era - an operator of electronic platform. The purpose of the article is to confirm or disprove hypothesis that operators of electronic platforms are participants of tax relations and their rights and obligations must be described in tax legislation. The research methodology includes an interpretation of tax legislation, other legal acts governing the legal status of operators of electronic platforms, analysis of rights and obligations of other participants of tax relations. The main results and scope of their application. Due to the lack of an unambiguous definition of the legal status of operators of electronic platforms, obstacles are existed in the use of the transactional principle to taxation in case of professional income tax in Russia. Administration of this tax implies a complete absence of tax reporting as well as an unusual moment of the payment of this tax - at the time of the transaction, when self-employed taxpayer receives payment for his services by a consumer. This mechanism eliminates the unnecessarily complicated process of notifying the tax authorities about such transactions, but implies additional obligations to the operators of electronic platforms and the taxpayers themselves. It actualizes the necessity of detailed description of legal status of the operators of electronic platforms in tax legislation. Conclusions. The legal status of operators of electronic platforms in terms of belonging to the participants in tax relations already provided for in the Tax Code of the Russian Federation is not defined. Although they act as intermediaries in calculating and paying professional income tax. Such a lack creates a number of practical problems and does not contribute to the development of a transactional approach to taxation. At the present stage, it would be logical to recognize the operators of electronic platforms as tax representatives of taxpayers or withholding agents. According to the further development of the technical capabilities of tax administration, operators of electronic platforms may become a new participants of tax relations, who are conventionally called by the author «technological intermediaries».

scholarly journals Taxation of Digital Companies: Experience of Russia and Other Countries

2021 ◽  
pp. 113-128
Author(s):  
Olga Lyutova
Keyword(s):  
Systems Analysis ◽  
Main Idea ◽  
Tax Incentives ◽  
Legal Regulation ◽  
Tax Law ◽  
International Consensus ◽  
Tax Legislation ◽  
Digital Services ◽  
Beneficial Impact ◽  
The Russian Federation

The article concerns the patterns of development of the tax legislation of the Russian Federation and other countries related to the taxation of companies providing digital services. Some scientific and practical issues affecting the problems of tax incentives for entrepreneurship in digital companies are analyzed. The article covers the issues of the staged transformation of Russian tax law, which occurred as a result of the so-called "tax maneuver" of the rules for taxation of IT companies, associated with the need to stimulate the production of national software. The main idea of the research is - the concept of legal regulation of taxation of digital companies should be based on the supranational agreements reached by states, in accordance with which the digital transformation of tax legislation of individual countries will be carried out. The prospects for the introduction of digital taxes in Russia were also estimated, taking into account the experience of other countries as a unilateral response actions to the failure to reach an international consensus on taxation of the digital economy. At the same time, both the possible risks and the positive aspects of establishing a digital tax, which have a beneficial impact on the Russian tax climate, are indicated. The author uses the historical and comparative legal methods of science, as well as the method of systems analysis.

scholarly journals Tax risks for the state: the development of theoretical approaches in the context of relevant problems of the Russian tax policy

2021 ◽  
pp. 81-94
Author(s):  
Andrei Aleksandrovich Pugachev
Keyword(s):  
Tax Policy ◽  
Tax Incentives ◽  
The State ◽  
Modern Concept ◽  
Tax Revenue ◽  
Tax Legislation ◽  
Theoretical Approaches ◽  
The Subject ◽  
The Russian Federation

The subject of this research is the tax risks for the state, namely systematization of theoretical approaches towards their essence and consideration of practical examples of their implementation.  Within the framework of theoretical cognition, the author systematized the approaches towards determination of tax risks for the state and their causes. The empirical research is carried out via analyzing the Russian tax policy with regards to identification of the key tax risks for the state. The scientific novelty lies in determination of tax risks for the state in the context of the modern concept of risk theory, systematization of approaches towards studying tax risks for the state, and substantiation of their classification. The analysis of the Russian tax policy reveals that the key tax risks for the state imply shortage in tax revenue into the budgetary system, ambiguity of the text of tax legislation, ineffectiveness of tax incentives, and decrease in competitiveness of the federal/regional tax system. Therefore, tax policy of the Russian Federation should be oriented towards minimization of these tax risks.

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