scholarly journals Tax Compliance and its Enforcement Instruments: Russian Approach

2021 ◽  
Vol 14 (11) ◽  
pp. 1635-1647
Author(s):  
Alexander V. Demin ◽  
◽  
Ekaterina S. Efremova
Keyword(s):  
Information Exchange ◽  
Tax Avoidance ◽  
Tax Compliance ◽  
Tax Base ◽  
Tax Legislation ◽  
Judicial Practice ◽  
Avoidance Measures ◽  
The Russian Federation ◽  
Tax Payers ◽  
Structural Methods

The absence of a tax compliance theory in the Russian doctrine predetermined the objectives of the study – the search for promising tools to achieve the willingness of taxpayers to comply with the tax legislation voluntarily, as well as determining the place of coercive measures against taxpayers in order to ensure tax compliance in the Russian Federation. The work is based on the complex application of a number of general and special research methods (structural and functional analysis, comparative legal, formal-logical, system-structural methods). The information base of the research is represented by domestic legal acts and judicial practice, official data of the Federal Tax Service of Russia, scientific works of both Russian and foreign authors. The study’s main outcome is to validate the conclusion that tax administration (in order to ensure tax compliance) must combine not only the tools of coercive influence (tax audits, horizontal tax monitoring, anti-tax avoidance measures aimed at tackling aggressive tax planning) but also stimulating tools: interaction between tax payers and tax authorities in the form of information exchange, sending recommendations and proposals to the taxpayer on independent clarification of the tax base and tax obligations

scholarly journals Covid-19 and corporate tax avoidance: Measuring long-run tax burdens as an alternative bailout test

2021 ◽  
Vol 4 (3) ◽  
pp. 216-244
Author(s):  
Subagio Efendi
Keyword(s):  
Financial Aid ◽  
Income Tax ◽  
Tax Avoidance ◽  
Tax Compliance ◽  
Total Sample ◽  
Ordinary Least Squares ◽  
Corporate Tax ◽  
Long Run ◽  
Tax Returns ◽  
Avoidance Measures

This study fills the gap in the tax authority’s Covid-19 financial aid verifications by examining, and nominating, Long-run ETR (Dyreng et al., 2008) as the better corporate tax avoidance measure in excluding tax evader firms from the broad stimulus programs. Analysing confidential tax returns of 4,752 largest firms (32,120 firm-years) in Indonesia over 2009 to 2017 periods, this study found 18.12 percent of total sample firms is able to retain its Long-run ETR below 10 percent, which indicates continual tax avoidance activities by these firms during observation periods. Moreover, applying univariate and multivariate Ordinary Least Squares and Panel Data estimations, this study reveals, relative to other tax avoidance measures, Lagged Cash ETR (Lisowsky, 2010; Lisowsky et al., 2013) present the most consistent reliability in predicting long-run income tax burdens. Thus, this study asserts, in the conditions of computing Long-run ETR is costly and impractical (i.e. because of data unavailability), tax authority and policymakers can directly analyse firms’ Lagged Cash ETR to gauge their long-run income tax burdens and tax compliance behaviours prior the economic downturn. 

scholarly journals Implementation of the principle of payment of land-use on the example of land tax: possibilities and issues

2021 ◽  
pp. 1-9
Author(s):  
Igor' Olegovich Nadtochii ◽  
Vera Nikolaevna Plesnyakova
Keyword(s):  
Land Use ◽  
Law Enforcement ◽  
Russian Federation ◽  
Close Attention ◽  
Tax Base ◽  
Local Taxes ◽  
Judicial Practice ◽  
The Russian Federation ◽  
Economic Goods ◽  
Exhaustive List

This article examines the relevant problems of land law – one of the most dynamically developing branches of law in the Russian Federation, and one of the first to undergo changes in the context of modernization of vectors of state legal policy. Analysis is conducted on the fundamental importance of the principle of payment of land-use on the example of land tax. The author explores the problems of the object of land tax and tax base, calculation of cadastral value. The conclusion is made that the chosen path of development of the land tax is unfeasible, thereby requiring an alternative solution. According to the legislation of the Russian Federation, land is one of the key economic goods. The Russian legislator gives close attention to the commerce in land of various purpose. Land tax is the equivalent of rental charge. Such similarity is interchangeable in judicial practice. There are a number of issues in land tax regulation. The constituent entities of the Russian Federation are currently limited to establishing the exhaustive list of local taxes. The organizations and private entities are not recognized as taxpayers individuals with regards to land plots in uncompensated limited use or under a lease agreement. The post-Soviet states attribute land plots with ownership right as an object of taxation. The legislative and law enforcement practice on land tax in the Russian Federation indicates a close connection between land and civil legislation. For the purpose of replenishment of budgets, the Russian Federation took the path of increasing the tax burden. It is necessary to find the new ways for implementing the principle of payment of land-use in form of land tax, which would effectively address the problems of local financing.

scholarly journals Multinational tax avoidance: An application of controlled foreign companies and royalty payments in South African legislation

2020 ◽  
Vol 11 (02) ◽  
pp. 109-117
Author(s):  
Nicholas Brown ◽  
◽  
Shaun Parsons ◽  
Riley Carpenter ◽  
◽  
...  
Keyword(s):  
At Risk ◽  
South African ◽  
Research Methodology ◽  
Multinational Enterprises ◽  
Tax Avoidance ◽  
The South ◽  
Tax Base ◽  
Foreign Companies ◽  
Tax Legislation

This paper seeks to determine whether South African tax legislation would limit the effectiveness of tax avoidance schemes used by multinational enterprises to avoid their tax liabilities. The paper reviews two commonly used multinational tax avoidance schemes, namely, disregarding controlled foreign companies (‘check box’ regulations) and royalty payments. Using a doctrinal research methodology, the paper considers the application of these schemes within the context of South African legislation. The findings indicate that the effectiveness of the schemes is somewhat curtailed. However, the South African tax base remains at risk, and efforts to combat base erosion are still necessary.

scholarly journals MENINGKATKAN KEPATUHAN DAN PENERIMAAN PAJAK MELALUI WITHHOLDING TAX SYSTEM

InFestasi ◽  
2017 ◽  
Vol 12 (2) ◽  
pp. 203
Author(s):  
I Nyoman Darmayasa ◽  
Yuyung Rizka Aneswari ◽  
Elana Era Yusdita
Keyword(s):  
Tax Compliance ◽  
Assessment System ◽  
Third Party ◽  
Self Assessment ◽  
Tax Base ◽  
Tax System ◽  
Withholding Tax ◽  
Tax Payers ◽  
Economic Capacity ◽  
Method Approach

The research aimed to understand deeply about withholding tax system in Indonesia and propose taxation strategy to maximize withholding tax according to self assessment system. The research use interpretive paradigm with literature method approach. The result of the research indicate that first, tax compliance in Indonesia is still low category so it need efforts to improve. Second, with withholding tax system will assurance due tax payment because tax taker is more discipline to cut tax for tax payer. Third, withholding tax system can control effectively and efficiently to minimize examination object not for personal tax payer but for work or income giver. Fourth, through the withholding tax system, tax payers would cut taxes when the conditions of high economic capacity. Fifth, several proposals to improve the maximization WHT include expanding the tax base and direct tax cuts were not final is still possible into the final tax in the scheme of withholding tax, giving rewards to a third party who is disciplined and obedient, open access to the Direktorat Jenderal Pajak (DJP) on the banks of the effectiveness of tax policy and make the Single Identification Number (SIN) to attract new taxpayers. This study contributes to the formulation of policies Direktorat Jenderal Pajak (DJP).

scholarly journals Tax Relations from a Position of Business Safe Development and Protection of State Interests

2020 ◽  
Vol 11 (1) ◽  
pp. 72-88
Author(s):  
I. V. Vyakina
Keyword(s):  
Russian Federation ◽  
National Economy ◽  
Effective Interaction ◽  
Analytical Data ◽  
Research Process ◽  
The State ◽  
Subjective Perception ◽  
Tax Legislation ◽  
Judicial Practice ◽  
The Russian Federation

Purpose: the article analyzes the tax policy of the Russian Federation and judicial practice of the cases related to tax legislation from the standpoint of business safe development and protection of state interests; contains measures that allow the formation of adequate tax relations between the state and business aimed at the development of the national economy.Methods: tax relations consider in two aspects: from the position of state interests, on the one hand, and subjective perception of business, on the other. In the research process, economic and statistical methods for processing analytical data, graphical and tabular methods for visualizing research results used, as well as methods for complex, system, comparative and structural-functional analysis and traditional general scientific methods: analysis, synthesis, induction, deduction, comparisons, generalizations, analogies, etc.Results: the author has performed an analysis of the structure and dynamics of tax revenues to the budget system of the Russian Federation and the results of the consideration of tax legislation application in terms of meeting the claims of various parties and the amounts recovered from lawsuits of tax authorities and taxpayers. The features of the regulatory framework to protect the interests of the state and business in the field of tax relations have considered. The key threats and opportunities for development at different levels of the functioning of tax relations have identified and specific measures aimed at improving the mechanism of tax relations between the state and business have proposed.Conclusions and Relevance: analysis of judicial practice shows an increase in the fiscal focus of the results of the consideration by the Arbitration courts of the cases related to tax legislation. The formation of a set of specific organizational and legal measures in the field of taxation aimed at improving business protection is necessary for protection of the state interests and the safe development of the national economy. They are the organization of effective interaction of business with regulatory authorities; reduction of taxation of investments in fixed assets; development of mechanisms for protecting the rights of investors.

scholarly journals Sharing Tax Information in the 21st Century: Big Data Flows and Taxpayers as Data Subjects

2019 ◽  
Vol 67 (4) ◽  
pp. 1179-1199
Author(s):  
Arthur J. Cockfield
Keyword(s):  
Big Data ◽  
Tax Evasion ◽  
Information Exchange ◽  
Tax Avoidance ◽  
Tax Compliance ◽  
Optimal Regime ◽  
Reporting Standard ◽  
Fair Information Practices ◽  
Data Flows ◽  
Laws And Policies

In the last 10 years, governments have initiated several reforms to automatically exchange bulk taxpayer information with other governments (mainly via the Foreign Account Tax Compliance Act, the common reporting standard, and country-by-country reporting). This enhanced sharing of tax information has been encouraged both by technological change, including digitization, big data, and data analytics; and by political trends, including governments' efforts to reduce offshore tax evasion and aggressive international tax avoidance. In some cases, however, legal protections for taxpayer privacy and other interests are insufficiently robust for this emerging international sharing framework. Conceptually, taxpayers should be seen as "data subjects" whose rights are proactively protected by data protection laws and policies, including fair information practices. An optimal regime, which would balance the interests of taxpayers against those of tax authorities, should include a multilateral taxpayer bill of rights, a cross-border withholding tax that could be imposed in lieu of information exchange, and a global financial registry that would allow governments to identify the beneficial owners of business and legal entities.

scholarly journals EXCLUDING TAX RISKS OF AGRICULTURAL PRODUCERS IS IMPORTANT AND NECESSARY

2021 ◽  
Vol 7 (1(41)) ◽  
pp. 25-30
Author(s):  
Nina Ilyinichna Malis ◽  
Rizvan Musaevich Basnukaev
Keyword(s):  
Russian Federation ◽  
Agricultural Production ◽  
Tax Policy ◽  
Agricultural Sector ◽  
Agricultural Producers ◽  
Tax Base ◽  
Agricultural Enterprises ◽  
Tax Legislation ◽  
Bona Fide ◽  
The Russian Federation

Agricultural production is of particular importance in the country’s economy, determines the conditions for maintaining the life of society, so the possibility of minimizing tax risks on the part of the state in relation to taxpayers in this industry is important. The importance of conducting a balanced tax policy in relation to the agricultural sector is determined by the fact that in 2010 The decree of the President of the Russian Federation approved the Doctrine of Food Security of the Russian Federation and its implementation should be promoted by the tax policy. Since agricultural enterprises have the opportunity to choose a tax system, they have tax risks that can be minimized by clearly following the postulates of tax legislation. The introduction of ESKHN taxpayers into the number of VAT payers determines the complexity of the formation of the tax base, so it is important for them to determine the contingent of contaminants that should have a stable status of bona fide taxpayers.

scholarly journals The Taxation of Company Distributions in Respect of Hybrid Instruments in South Africa: Lessons from Australia and Canada

2021 ◽  
Vol 24 ◽  
pp. 1-36
Author(s):  
Liezel G Tredoux ◽  
Kathleen Van der Linde
Keyword(s):  
South Africa ◽  
South African ◽  
Tax Avoidance ◽  
The South ◽  
Profit Shifting ◽  
Tax Base ◽  
Tax Legislation ◽  
Unlimited Time ◽  
Hybrid Instruments ◽  
Returns On Investment

Tax legislation traditionally distinguishes between returns on investment paid on equity and debt instruments. In the main, returns on debt instruments (interest payments) are deductible for the paying company, while distributions on equity instruments (dividends) are not. This difference in taxation can be exploited using hybrid instruments and often leads to a debt bias in investment patterns. South Africa, Australia and Canada have specific rules designed to prevent the circumvention of tax liability when company distributions are made in respect of hybrid instruments. In principle, Australia and Canada apply a more robust approach to prevent tax avoidance and also tend to include a wider range of transactions, as well as an unlimited time period in their regulation of the taxation of distributions on hybrid instruments. In addition to the anti-avoidance function, a strong incentive is created for taxpayers in Australia and Canada to invest in equity instruments as opposed to debt. This article suggests that South Africa should align certain principles in its specific rules regulating hybrid instruments with those in Australia and Canada to ensure optimal functionality of the South African tax legislation. The strengthening of domestic tax law will protect the South African tax base against base erosion and profit shifting through the use of hybrid instruments.

scholarly journals Self-Employed Citizens: The Concept and the Legal Regulation

JURIST ◽  
2021 ◽  
Vol 3 ◽  
pp. 37-43
Author(s):  
Lyubov Yu. Malinina ◽  
Keyword(s):  
Russian Federation ◽  
Legal Regulation ◽  
Constitutional Court ◽  
Legal Concept ◽  
Tax Legislation ◽  
Judicial Practice ◽  
Legal Literature ◽  
The Russian Federation ◽  
Theory Of Law ◽  
Definition Of

One of the topics discussed at scientific conferences and considered in the legal literature in the past few years is the selfemployment of citizens. This article analyzes the use of the concepts of “self-employment”, “self-employed citizens” in current legal acts and judicial practice of the Constitutional Court of the Russian Federation, on the basis of which it is concluded that there is no legislative definition of these concepts and a unified approach to their application in judicial practice. As a result of consideration of the points of view existing in the theory of law regarding the concept of “self-employed citizens” and persons who can be attributed to them, the opinion was developed that “self-employed citizens” is not a legal concept, but a general (collective) concept that denotes individuals independently providing themselves with work. An overview of the provisions of civil and tax legislation, as well as the legislation of the constituent entities of the Russian Federation, regulating the activities of self-employed citizens is presented. Particular attention is paid to the experiment carried out in a number of constituent entities of the Russian Federation to establish a special tax regime “Tax on professional income”

Domestic Anti-Avoidance Legislation in Relation to Tax Treaty Law

2017 ◽  
Vol 6 (2) ◽  
pp. 312
Author(s):  
Shkumbin Asllani
Keyword(s):  
International Law ◽  
Tax Avoidance ◽  
International Taxation ◽  
Main Principle ◽  
Legal Practice ◽  
Tax Treaties ◽  
International Tax ◽  
Tax Payers ◽  
The Relationship ◽  
Domestic Law

In today’s international taxation most of the developing countries enter into tax treaties which are drafted in line with the OECD MC to eliminate double taxation. Yet, is well-known fact that tax treaties in practice are abused by tax payers, therefore, majority of states have introduce legislation specifically designed to prevent tax avoidance and protect their domestic interests. In legal practice and literature the act of overriding international tax treaties and denying treaty benefits in favour of domestic law provisions threatens main principle of international law and therefore is questionable to what extend the relationship between domestic law and international tax treaty agreements bridges the international norms.

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