scholarly journals INTERIM MEASURES UNDER PARAGRAPH 10 OF ART. 101 OF THE TAX CODE OF THE RUSSIAN FEDERATION: APPLICATION PRACTICE

2021 ◽  
pp. 101-108
Author(s):  
N. Z. Zotikov
Keyword(s):  
Russian Federation ◽  
Sharp Reduction ◽  
Financial Position ◽  
Tax Legislation ◽  
Tax Audit ◽  
The Russian Federation ◽  
Additional Charges ◽  
Interim Measures

The purpose of tax audits is to verify that the taxpayer complies with the norms of tax legislation. As a rule, in conditions of instability, constantly changing tax legislation, taxpayers violate the norms of the Tax Code of the Russian Federation. In this regard, as a rule, each tax audit ends with additional charges to the taxpayer of taxes, penalties and penalties, which negatively affect their financial position. At the same time, according to the Federal Tax Service of Russia, with a sharp reduction in the number of ongoing on-site tax audits, the amount of additional charges for one on-site audit increases сonstantly: in 2016 – 13.6 million rubles, in 2017 – 15.7 million rubles, 2018 – 22.2 million rubles, 2019 – 33.5 million rubles. The tax authority, by charging additional taxes and penalties to the taxpayer, is interested in collecting them. The current Tax Code of the Russian Federation makes it possible to enforce the decision by taking measures in accordance with paragraph 10 of Art. 101 of the Tax Code of the Russian Federation, the application of which in practice raises many issues. The article considers the practice of applying interim measures. 

scholarly journals The Legal Fundamentals for the Prevention of Capital Outflow from the Russian Federation

Legal Concept ◽  
2019 ◽  
pp. 84-89
Author(s):  
Elena Ryabova ◽  
Alina Nikolaeva
Keyword(s):  
Russian Federation ◽  
Legal Regulation ◽  
Academic Community ◽  
Point Of View ◽  
Capital Outflow ◽  
Tax Legislation ◽  
Domestic Capital ◽  
The Russian Federation ◽  
Characteristic Features ◽  
Fundamental Categories

Introduction: the identification and analysis of the causes and factors, including the gaps in the legislation, generating an increase in the capital outflow, as well as the improvement of the currency, investment and tax legislation are relevant and important issues. Purpose: to study the problems of the legal regulation to prevent the outflow of capital from the Russian Federation. Methods: the fundamental categories and principles of materialistic dialectics, the generally accepted methods of comparative law became the methodological framework for solving the tasks. As part of the study of the legal foundation to prevent the outflow of domestic capital abroad, the authors also used the methods of analysis and synthesis, functional and systematic approaches, and the formal legal and statistical methods. Results: grounded in the paper the author’s point of view is based on the study of the international conventions, treaties and agreements to which Russia is a party, and the domestic legal acts regulating relations in the field of preventing the outflow of domestic capital abroad, as well as the opinion of the competent academic community. Conclusions: the study identified the characteristic features of the process of capital outflow from Russia and developed a list of recommendations aimed at improving the measures of the state legal regulation in the field of combating the outflow of capital abroad.

THE ANALYSIS OF EFFECTIVENESS OF ON-SITE TAX AUDITS IN THE RUSSIAN FEDERATION

2021 ◽  
pp. 52-60
Author(s):  
S. I. Chuzhmarova ◽  
◽  
E. N. Zvereva ◽  
A. A. Chuzhmarova ◽  
◽  
...  
Keyword(s):  
Real Time ◽  
Russian Federation ◽  
Electron Interaction ◽  
Face To Face ◽  
Analysis Technique ◽  
Tax Management ◽  
Tax Audit ◽  
The Russian Federation ◽  
Tax Reporting ◽  
Accounting Reports

In economic literature, the analysis of the effectiveness of on-site tax audits is underrepresented both with regard to the economic and mathematical calculation and within the behavioral context. On-site tax audits, as one of the forms of tax management, affect budget incomes and expenditures. Effective audits promote budget replenishment. Ineffective audits cause budget expenditures for their execution without fiscal payoff. The study aimed at the development of a technique and using it for the analysis of the effectiveness of on-site tax audits in the Russian Federation. The analysis of normative base, statistical tax reporting, and summation of the practice of on-site tax audits formed the basis for the proposed technique of analysis of the effectiveness of on-site tax audits. The analysis technique is characterized by the revised structure of criteria, dynamic and static parameters. The authors determined and considered in real-time the percentage of on-site tax audits, which identified violations of law; carried out the analysis of payments additionally accrued according to the results of on-site tax audits. The study identified and analyzed in real-time the effectiveness of one on-site tax audit, as well as the ratio of payments additionally accrued according to the results of on-site and desktop tax audits. The authors analyzed the transformation of the structure of on-site tax audits. The paper proposes organizational ways of improvement of the effectiveness of on-site tax audits: the development of electron interaction of tax authorities and taxpayers with possible temporary access to tax and accounting reports and other documents, implementation of digital control of tax bases at the stage of pre-inspection analysis; the expanding of welcoming face-to-face and remote contacts with taxpayers as the participants of the process of the national economy development.

scholarly journals LEGAL PRINCIPLES OF THE AUSTRIAN TAX SYSTEM’S REGULATION

2016 ◽  
Vol 1 (6) ◽  
pp. 0-0
Author(s):  
Оксана Журавлева ◽  
Oksana Zhuravleva
Keyword(s):  
Russian Federation ◽  
Federal State ◽  
Legal Principles ◽  
Federal States ◽  
Tax Legislation ◽  
Eurasian Economic Union ◽  
The Subject ◽  
The Russian Federation ◽  
Supranational Regulation

According to the Concept of the Foreign Policy of the Russian Federation, the establishment of the Eurasian Economic Union is a priority for Russia. It is necessary to take into account the experience of other federal states through the integration model’s creation. Austria is a federal state like the Russian Federation. The analysis of the Austrian experience in tax regulation including the implementation of supranational regulation rules in the national legislation may help to plan successful strategies. The article is focused on the legal basis for taxation in Austria. The subject of the research is the legal principles of taxation regulation, its dynamics, system and sources of tax legislation. The author concludes that 2015/2016 tax reform will change the implementation mechanisms of principles of federalism and justice. The research identifies tendencies for strengthening the role of federal regulation in taxation, harmonization of taxation procedures, revision of the economic model of taxation of physical persons’ incomes.

scholarly journals CHERNOBYL DISASTER CONSEQUENCES 30 YEARS LATER

2017 ◽  
Vol 2017 (1) ◽  
pp. 283-289
Author(s):  
Антон Корсаков ◽  
Anton Korsakov ◽  
Людмила Комогорцева ◽  
Lyudmila Komogortseva
Keyword(s):  
Population Health ◽  
Russian Federation ◽  
Sharp Reduction ◽  
The South ◽  
Chernobyl Disaster ◽  
The Russian Federation ◽  
The Government ◽  
Health Deterioration

Basic consequences of Chernobyl disaster for the health of population living in radiation-contaminated areas are analyzed. The current sit-uation and outlooks in the most affected areas in the South-Western regions of the Bryansk Region after the resolution №1074 of the Government of the Russian Federation is discussed. In connection with the sharp reduction of preferential allowance payments and actual closure of the “Minimization of medical consequences of ecological ill-being in the Bryansk region” program and also measure reductions on children sanitation there is an anxiety that the situation with medical indices of population health will change to sharp health deterioration.

scholarly journals Economic Entities in the Context of Technological Modernization of Economy: Priority Trends Taking into Account Digital Transformation

2021 ◽  
pp. 74-87
Author(s):  
Anna Shkalenko ◽  
Yulia Tymchuk
Keyword(s):  
Russian Federation ◽  
Main Idea ◽  
Digital Transformation ◽  
Innovative Activity ◽  
Innovation Activity ◽  
State Support ◽  
Tax Legislation ◽  
Technological Modernization ◽  
The Russian Federation ◽  
The Impact

The basis of this study is the use of elements of an innovative methodology of post-institutional analysis based on the interdisciplinary synthesis, which involves overcoming the monodimensionality, dichotomization and dogmatism of many concepts of orthodox neo-institutionalism. The main idea of this study is to apply an interdisciplinary approach to study the impact of technological modernization on economic entities and identify priority trends taking into account digital transformation of public relations. The assessment of the current problems under study and the conceptual framework of the study were carried out on the basis of studying and rethinking the results of numerous works by European and Russian scientists, as well as the legislation of the Russian Federation. The regulatory framework covers current domestic legislation in the field of civil, business and tax law, which regulates innovative activities. As a result of the conducted research, it is established that innovative activity is managed by a large number of regulations of various industry affiliation, which do not have any systemic connection with each other. The existing terminological intricacy is revealed in innovation legislation. The current legislation, including at the level of the constituent entities of the Russian Federation, does not set the criteria and the indicators of an innovative organization. This serves as a factor that both complicates obtaining state support and hinders the wider introduction of innovations. The mechanisms of stimulating innovative activity provided by the tax legislation are investigated, and their effectiveness is also evaluated. The article proves the need for adoption of a special Federal Law aimed at regulating innovative legal relations. The need to improve the tax legislation is justified in terms of creating a special tax regime for subjects of innovative activity. It is proposed to expand the measures of state support for innovation activity within the subjects in the Russian Federation by introducing the institute of innovation voucher. The role of responsible innovations for sustainable business development in the period of digital transformation of society is defined.

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 Personnel Aspect in Ensuring the Judicial Activity Organization: Problems and Prospects

2021 ◽  
Vol 16 (10) ◽  
pp. 144-152
Author(s):  
D. I. Shtefan
Keyword(s):  
Russian Federation ◽  
Statistical Data ◽  
Executive Branch ◽  
Judicial System ◽  
Tax Legislation ◽  
The Russian Federation ◽  
The Impact ◽  
Budget Revenue ◽  
Activity Organization

The reform of the judicial system of the Russian Federation has been going on for over 20 years. Every year the country faces new economic realities and is forced to respond to emerging difficulties. The paper focuses on the insufficient level of remuneration of employees of the court apparatus (court officials), analyzes the causes of this problem, and provides a calculation based on open statistical data. The author puts forward proposals for finding additional sources of budget revenue, focuses on the problems of functioning of the institution of state fees and ways to eliminate them. As a way to solve the problem, a draft of amendments to tax legislation has been developed. The proposed initiative can be used as a compensatory argument for additional financing of the Russian judicial system. Raising the minimum and maximum thresholds for state duties is an inevitable reform due to the growing burden on the judicial system and the impact of inflationary processes. The judicial community should draw the attention of the executive branch of government to problems and possible ways of solving them.

scholarly journals 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

2021 ◽  
pp. 16-25
Author(s):  
Pavel Igorevich Yakovlev
Keyword(s):  
International Development ◽  
Russian Federation ◽  
Tax Evasion ◽  
Foreign Company ◽  
Double Taxation ◽  
Foreign Companies ◽  
Tax Legislation ◽  
The Russian Federation ◽  
International Tax ◽  
Model Agreement

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”.

TAX IMPLICATIONS OF CONTRACTUAL OBLIGATIONS

2020 ◽  
Vol 2 (9) ◽  
pp. 66-70
Author(s):  
E. N. TOKAREVA ◽  
Keyword(s):  
Russian Federation ◽  
Civil Law ◽  
Evidence Base ◽  
Control Measures ◽  
The Russian Federation ◽  
The Difference ◽  
Contractual Obligations ◽  
Economic Transaction ◽  
Additional Charges

The article covers the issues of tax consequences of civil law transactions in the light of the application of Article 54.1 of the Tax Code of the Russian Federation. The difference between the concepts of transaction and financial and economic transaction is considered. Recommendations are given on the taxpayer's work at the stage of the draft contract and its execution, on the formation of an evidence base for passing tax control measures at the proper level with minimal risks of additional charges, fines and penalties.

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