Value added tax in case of exports from the special economic zone in the Kaliningrad Oblast

2021 ◽  
Vol 17 (8) ◽  
pp. 1433-1448
Author(s):  
Elena Yu. SIDOROVA ◽  
Aleksei A. ARTEM'EV
Keyword(s):  
Russian Federation ◽  
Value Added ◽  
Special Economic Zone ◽  
Federal Law ◽  
Value Added Tax ◽  
Free Economic Zone ◽  
Kaliningrad Oblast ◽  
The Russian Federation ◽  
Economic Zone ◽  
Methodological Guidelines

Subject. The article focuses on the value added tax in case of exports from the special economic zone in the Kaliningrad Oblast. Objectives. We study methodological aspects of VAT in case of exports from the special economic zone in the Kaliningrad Oblast. Methods. We conducted the content analysis of available sources. The comparative analysis helped confirm the reasonableness, reliability and the relevance of methodological guidelines for determining economically adequate tax implications in terms of VAT in case of exports from the special economic zone in the Kaliningrad Oblast. Results. Importing foreign goods into the special economic zone of the Kaliningrad region and letting them pass the customs procedure of free economic zones, a Kaliningrad-registered legal entity was found to exempt from customs payments, including VAT as part of customs payments under the above procedure. Being transported to elsewhere in the EAEU, any goods in the free economic zone should be treated as foreign goods, unless their status as the EAEU goods is corroborated with documents. The effective tax and customs regulations provide for VAT to be paid on imports into the Russian Federation, including as part of customs payments, and subsequently VAT on the sale of goods in the Russian Federation. VAT on imports, inter alia, as part of customs payments is subject to tax deductions as per Articles 171, 172 of the Russian Tax Code. Conclusions and Relevance. The taxation mechanism herein is identical to that applying to exports from the free economic zone to elsewhere in the customs area of the EAEU if there were not tax clauses envisaged in Federal Law № 72-ФЗ. Hence, the above clauses seem reasonable to be excluded.

scholarly journals SPECIAL ECONOMIC ZONES AS AN INSTRUMENT OF ECONOMIC GROWTH AND DEVELOPMENT OF INDUSTRIAL POTENTIAL OF RUSSIA

2020 ◽  
Vol 30 (3) ◽  
pp. 346-353
Author(s):  
S.V. Radygina ◽  
V.V. Suvorova
Keyword(s):  
Economic Development ◽  
Russian Federation ◽  
Special Economic Zone ◽  
Special Economic Zones ◽  
Economic Growth And Development ◽  
Current State ◽  
Economic Paradigm ◽  
The Russian Federation ◽  
Economic Zone ◽  
Economic Zones

The article considers an instrument of influence on the economic development of the Russian Federation in the form of creating special economic zones. The current state of Russian enterprises is described in terms of the theory of techno-economic paradigm. The problem of technological backwardness of Russia is revealed. In this regard, the authors consider special economic zones as an engine for the development of the Russian Federation. The principles of functioning of these zones are described, privileges for enterprises registered in the territory of special economic zones are listed. The types of zones are also characterized, among which four are distinguished by the legislation of Russia: industrial-production, technical-innovative, tourist-recreational and port. Examples are given for each type of special economic zone. The authors examined the stages of construction of these zones, and the legislation that determines their functioning. The article also provides an example of the Innopolis special economic zone: its specialization, what benefits it gives residents and what is located on its territory. The article’s conclusion provides a list of benefits that an enterprise can count on if it is registered as a resident in the territory of a special economic zone. It also proves the existence of a direct relationship between the effective functioning of special economic zones and the acceleration of the economic development of the state, which allows it to enter the next techno-economic paradigm.

scholarly journals Value added tax on prepayments from the perspective of the Constitutional Court of the Russian Federation

2021 ◽  
pp. 1-7
Author(s):  
Olga Rusakova
Keyword(s):  
Russian Federation ◽  
Value Added ◽  
Constitutional Court ◽  
Value Added Tax ◽  
Systematic Analysis ◽  
Tax Legislation ◽  
Legal Position ◽  
The Subject ◽  
The Russian Federation ◽  
Constant Improvement

  The subject of this research is the decisions of the Constitutional Court of the Russian Federation pertinent to methodological questions of computation of the value added tax, namely the peculiarities of taxation of prepayments towards upcoming delivery of goods (execution of work, rendering services). The author examines the provisions of the Ruling of the Constitutional Court of the Russian Federation of 11.08.2018 No. 2796-O, which formulates the legal position on the question of establishing tax period essential for the buyer to restore the tax that was previously deducted for the transferred prepayment. Research methodology relies on the systematic analysis of tax legislation and established arbitration practice. Leaning on the conducted analysis of the provisions of tax legislation and decision of the Constitutional Court of the Russian Federation, it is determined that taxation depends on the economic activity of a taxpayer and is affected by multiple factors, which requires constant improvement of tax legislation. In conclusion, the author underlines the need for clarification of tax rules. The novelty of this work consist in proposal of the new algorithm for computation of the value added tax on prepayments, which would allow reducing efforts in maintaining tax records among taxpayers, as well as alleviate the risks for additional charge of tax and fines by fiscal authorities.  

scholarly journals TO THE DEVELOPMENT OF THE FREE ECONOMIC ZONE OF MONGOLIA ALTANBULAG

2020 ◽  
pp. 99-105
Author(s):  
A. Dulguun ◽  
Keyword(s):  
Russian Federation ◽  
State Regulation ◽  
Border Zone ◽  
Foreign Investments ◽  
Free Economic Zone ◽  
Current State ◽  
The Russian Federation ◽  
Economic Zone ◽  
The Republic ◽  
Zone State

This article is devoted to the consideration of the creation and current state of the free economic zone Altanbulag in Mongolia, which is a border zone with the Republic of Buryatia of the Russian Federation. A particular attempt is made to show concisely the current state of this free trade zone, state regulation and actions of the Mongolian government as well as to analyze the issues of attracting foreign investments. The article formulates proposals for improving the Mongolian-Russian cooperation in this free economic zone.

scholarly journals The Free Economic Zone of the Republic of Crimea and the Federal City of Sevastopol

2018 ◽  
Vol 6 (3) ◽  
pp. 79-99
Author(s):  
Elizaveta Gromova
Keyword(s):  
Economic Development ◽  
Russian Federation ◽  
Entrepreneurial Activity ◽  
Free Economic Zone ◽  
The Social ◽  
Social And Economic Development ◽  
The Russian Federation ◽  
Economic Zone ◽  
The Republic ◽  
Economic Zones

Free economic zones have become an essential part of the world economy in recent history. The voluntary entry of the Peninsula of Crimea into the Russian Federation as one of its constituent regions, lead to the adoption of the social and economic development commitments of this region by our state. For this reason, one of the most important goals for authorities of the Russian Federation is to develop the social, economic, and other spheres of the society. The establishment of the free economic zone in the Republic of Crimea and the Federal City of Sevastopol became one of solutions to this problem. This article analyzes the issues of legislation on the free economic zone in the territories of the Republic of Crimea and the Federal City of Sevastopol and aims to find solutions of these issues. This research is based on the application of comparative, retrospective and formal juridical analysis of the legislation and research papers dedicated to questions of the free economic zones and other territories with a special legal regime for conducting entrepreneurial activity (territories of advanced social and economic development, the Free Port of Vladivostok, special economic zones in the Russian Federation). In particular, the norms of current legislation on goals and terms of creation of the free economic zone in the territories of the Republic of Crimea and the Federal City of Sevastopol, the management of the free economic zone and the implementation of entrepreneurial activities within its borders were analyzed. We conclude that it is necessary to improve the current legislation on the free economic zone in the territory of the Republic of Crimea and makes several suggestions for optimization its provisions. The results achieved can be used both in the lawmaking process and as a foundation for further researches.

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 TAX LEGAL RELATIONSHIP: SOME ASPECTS OF USING THE TERMINOLOGY IN THE NOMATIVE LEGAL ACTS

2021 ◽  
pp. 177-182
Author(s):  
SERGEY BORISOVICH BOKACH ◽  
Keyword(s):  
Russian Federation ◽  
Value Added ◽  
Value Added Tax ◽  
Legal Relationship ◽  
The Russian Federation

The article discusses the issues of terminology in regulatory legal acts, draws conclusions about the relevance of this problem. An assessment is given of some terms in the tax code of the Russian Federation, PBU 9/99 «Income of an organization». Based on terminological analysis, it is proposed to change some concepts and the procedure for calculating value added tax.

scholarly journals INVESTMENT POLICY FOR SHIP-BUILDING BRANCH

2018 ◽  
pp. 139-143
Author(s):  
Alexey Aleksandrovich Halyavkin ◽  
Natalia Aleksandrovna Safonova ◽  
Anna Yakovlevna Auslender
Keyword(s):  
Russian Federation ◽  
Economic Effect ◽  
The State ◽  
Special Economic Zone ◽  
Investment Policy ◽  
State Support ◽  
Investment Activity ◽  
Shipbuilding Industry ◽  
The Russian Federation ◽  
Economic Zone

In the context of globalization, the importance of improvement of the economy competitiveness is increasing. In order to develop the Russian industries, federal authorities have taken steps to implement the program approach. At the same time, among a wide variety of industries, the shipbuilding industry is recognized as one of the priority. The article identifies the trends in development of shipbuilding industry in Russia and abroad - investment activity. There has been considered the state, problems and priority directions of development of shipbuilding in the context of the investment policy implemented within the framework of the existing program of the Russian Federation for the development of shipbuilding. The direct and indirect influence of investments on the branches of the economy is analyzed, examples of attracting investments in the context of free placement of investments or limiting their presence in a country are given. The results of the state policy in the field of shipbuilding have been considered.The special features of shipbuilding production, the instability of the external environment have determined the specifics of investment in the industry. The analysis of investment mechanisms into the shipbuilding industry has been made on the example of tools of the state support at the level of the entities of the Russian Federation. The characteristics of the form of state support for special economic zone on the example of the “Lotos” economic zone (the Astrakhan region) have been considered. The economic zone in the Astrakhan region, due its geopolitical location and economic potential, will base on enterprises of shipbuilding complex; in this connection, there have been formulated conditions for characterizing efficiency of the special economic zone development. There have been shown the results of the general economic effect obtained due to investments in the region.

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