scholarly journals PROBLEMS AND PRIORITY AREAS OF DEVELOPMENT OF THE PROPERTY TAX SECTOR OF INDIVIDUALS IN THE RUSSIAN FEDERATION

2020 ◽  
Vol 8 (2) ◽  
pp. 76-80
Author(s):  
Elena Minaeva ◽  
Ekaterina Maslyukova ◽  
Zinaida Proskurina
Keyword(s):  
Comparative Analysis ◽  
Russian Federation ◽  
Income Tax ◽  
Regional Differences ◽  
Property Tax ◽  
Corporate Income Tax ◽  
Tax Revenues ◽  
Factors Influencing ◽  
Federal Districts ◽  
The Russian Federation

The article provides a comparative analysis of tax revenues of individuals and legal entities in the consolidated budget of the Russian Federation. According to the results of the study, it was revealed that taxes paid by individuals occupy one of the leading places along with such taxes as corporate income tax, VAT and other taxes and fees. In the course of studying the structure of property tax receipts of individuals in the context of the federal districts of the Russian Federation, the factors influencing regional differences in their payment were identified. Despite the established positive dynamics of tax revenues from individuals, the main problems that taxpayers face when paying transport, land tax and property tax of individuals were identified. The article proposes directions for improving the taxation of individuals on the territory of the Russian Federation in order to increase the efficiency of their calculation and collection.

scholarly journals COMPARATIVE ANALYSIS OF FOREIGN SYSTEMS OF PROPERTY TAXATION

2020 ◽  
Vol 7 (2) ◽  
pp. 25-30
Author(s):  
Elena S. Stegnienko ◽  
Svetlana A. Frolova
Keyword(s):  
Comparative Analysis ◽  
Real Estate ◽  
Russian Federation ◽  
Property Tax ◽  
Tax Revenues ◽  
Single Tax ◽  
Property Taxation ◽  
The Russian Federation ◽  
Distribution Of Powers

The article discusses attempts to integrate land tax and property tax of individuals into a single tax on real estate in the Russian Federation. The analysis of foreign systems of property taxation on various grounds is given (level of distribution of powers, level of budget to which tax revenues, property, subject of tax are directed). The principles of the effectiveness of the system of taxation of real estate, developed by international practice, are identified.

scholarly journals DIRECTIONS FOR INCREASING TAX REVENUES LOCAL BUDGETS IN THE RUSSIAN FEDERATION

2019 ◽  
Vol 7 (1) ◽  
pp. 16-20 ◽  
Author(s):  
Ольга Каурова ◽  
Ol'ga Kaurova ◽  
Ольга Шинкарева ◽  
Ol'ga Shinkareva
Keyword(s):  
Russian Federation ◽  
Income Tax ◽  
Corporate Income Tax ◽  
Background Information ◽  
Tax Base ◽  
Tax System ◽  
Tax Revenues ◽  
The Russian Federation ◽  
Fixed Standard

The main purpose of this study is to analyze the tax revenues of local budgets and identify ways to increase them. In the execution of the study, such methods as analysis, synthesis, abstraction, generalization were used. The study revealed the paucity of tax revenues of local budgets, and suggested the ways to increase them – in particular, a fixed standard of deductions to local budgets on corporate income tax and taxes paid with the use of a simplified tax system, and also improving the system for indentifying unformed buildings to expand the tax base for the tax on property of individuals. The results of the study can be applied both in subsequent theoretical and methodological developments on this topic, and in practice when amending the legislation of the Russian Federation. Additionally, the results of the study can be used for scientific purposes, as a material for further studies. It is possible to use the material for methodical purposes as background information on a number of financial disciplines. The scientific novelty of the study is to development of recommendations for increasing the tax revenues of local budgets.

scholarly journals Modern Approaches to Ensuring the Receipt of Corporate Income Tax in the Regional Budget

2021 ◽  
Vol 12 (1) ◽  
Author(s):  
Tatyana Shchukina ◽  
Lkhama Rabdanova
Keyword(s):  
Russian Federation ◽  
Income Tax ◽  
Corporate Income Tax ◽  
Negative Consequences ◽  
Economic Activities ◽  
Tax Revenues ◽  
Income Sources ◽  
Regional Budget ◽  
The Russian Federation ◽  
The Impact

The article considers the main factors that influence the dynamics of corporate income tax receipts in the regional budget. Thus, changes in federal and regional legislation, the expansion of the tax base, and the improvement of the administration of income sources have the greatest impact. The performance of tax revenues of the consolidated budget of the Trans-Baikal Territory is analyzed, and the share of this tax in the total amount of tax revenues of the budget in 2017-2020 is shown. It is noted that the underestimation of the corporate income tax in 2020 is associated with the negative consequences of the impact of the spread of the new coronavirus infection on the region's economy, which led to a slowdown in the work of certain industries and to a significant decrease in economic activities of the region. The ways of increasing the receipts of corporate income tax in the budget of the subject of the Russian Federation are shown, namely through strengthening the interdepartmental interaction of the regional state authorities with the local offices of the Federal Tax Service of the Russian Federation, the ability to independently decide on the provision of appropriate tax benefits in the territory of the region, reduced rates, other preferences for corporate income tax or refusal of it, and others.

Program for the development of small and medium—sized enterprises, individual entrepreneurs and self—employed in the regions of the Russian Federation in modern realities

2021 ◽  
Vol 14 (1) ◽  
pp. 142-156
Author(s):  
T. A. Shpilkina
Keyword(s):  
Russian Federation ◽  
Income Tax ◽  
Support Programs ◽  
Development Projects ◽  
Enterprise Development ◽  
Integrated Development ◽  
Advantages And Disadvantages ◽  
Tax Regimes ◽  
Federal Districts ◽  
The Russian Federation

In this article, the author outlines the issues of enterprise development of small and medium–sized enterprises, individual entrepreneurs and self–employed in the regions of the Russian Federation in modern realities». The author presents the directions of development of this sector of the economy according to the national project on the development of small and medium–sized enterprises, the dependence of their development on many causes is shown, including from the development of territories, urban development projects, tax regimes, support programs, and other factors. Data on concessional loans issued to small and medium–sized businesses, including sole proprietors, are presented starting from 2019 to 2020, and the planned loan volumes for them from 2021 to 2024 by Federal Districts of the Russian Federation, law on integrated development of territories, as well as the advantages and disadvantages of the Professional income tax. The importance of the development of subjects is indicated of enterprise development of small and medium–sized enterprises, individual entrepreneurs and self–employed as a strategic task for the development of the country’s economy.

On the taxation of deposits and bonds and the need to qualify passive income

2021 ◽  
Vol 27 (4) ◽  
pp. 875-893
Author(s):  
Ol'ga S. BELOMYTTSEVA ◽  
Anna S. BALANDINA
Keyword(s):  
Comparative Analysis ◽  
Russian Federation ◽  
Income Tax ◽  
The State ◽  
Individual Investors ◽  
Personal Income Tax ◽  
Interest Income ◽  
State Classification ◽  
The Russian Federation

Subject. The article discusses the taxation of interest income from deposits and bonds in the Russian Federation from perspectives of individual investors and the State, classification of people’s income into active and passive. Objectives. We outline actions to adjust the fiscal policy on personal income tax to unify the taxation and stimulate the innovating activity of individuals. Methods. The study is based on methods of logic and comparative analysis. Results. Tactically, payers of interest income are now bound to inform taxpayers on accrued interest income, and the need to qualify coupons of government, municipal and corporate bonds for relief. The strategic result is determined as the need to qualify active and passive income. Conclusions and Relevance. The findings can be an agenda of the State Duma of the Russian Federation and promulgated in the Tax Code of the Russian Federation.

SMALL BUSINESS WITHOUT UTII: SELECTION OF SPECIAL TAX REGIME FOR INDIVIDUAL ENTREPRENEURS, EMPLOYEES IN THE FIELD OF SERVICES

2020 ◽  
Vol 3 (3) ◽  
pp. 16-22
Author(s):  
Yu. A. TOPCHI ◽  
◽  
D. A. MESHKOVA ◽  
Keyword(s):  
Comparative Analysis ◽  
Small Business ◽  
Russian Federation ◽  
Income Tax ◽  
Optimal Taxation ◽  
Service Sector ◽  
Single Tax ◽  
The Russian Federation ◽  
Taxation System ◽  
Selection Of

The article examines the question of choosing the optimal taxation regime in the service sector in con-nection with the abolition from January 1, 2021 of the Chapter 26.3 of the Tax Code of the Russian Federation governing the system of single tax on imputed income. Based on the example of an individual entrepreneur representing hairdressing and cosmetic services, calculations have been made and a comparative analysis of the fiscal burden that has arisen in the case of applying a simplified taxation system, patent system or the transition to payment of professional income tax has been carried out. Corresponding calculations were per-formed under the conditions of 2020 in force in the Moscow region.

CORPORATE INCOME TAX: ANALYSIS OF RECEIPTS TO THE FEDERAL BUDGET OF THE RUSSIAN FEDERATION

2021 ◽  
Vol 3 (12) ◽  
pp. 54-59
Author(s):  
Rosita B. Khapsaeva ◽  
◽  
Agunda R. Tsirikhova ◽  
Keyword(s):  
Russian Federation ◽  
Special Interest ◽  
Income Tax ◽  
Federal Budget ◽  
Corporate Income Tax ◽  
Scientific Article ◽  
Direct Impact ◽  
Tax System ◽  
Financial Condition ◽  
The Russian Federation

Corporate income tax is one of the main budget-forming taxes of the tax system of the Russian Federation. The increased attention of researchers to the problems of profit taxation is explained by the fact that this tax forms a significant part of the country's budget revenues. Corporate income tax has a direct impact on the financial condition of enterprises, since the amount of deductions for it is one of the largest. This ex-plains the special interest in this tax on the part of taxpayers. All of the above predetermined the relevance of the topic of the scientific article.

scholarly journals COMPARATIVE ANALYSIS OF THE RESULTS OF THE 2019 AND 2020 COMPETITIONS FOR THE RIGHT TO RECEIVE GRANTS FROM THE PRESIDENT OF THE RUSSIAN FEDERATION FOR STATE SUPPORT OF YOUNG RUSSIAN SCIENTISTS – DOCTORS OF SCIENCES AND PHILOSOPHY DOCTORS (Ph. D)

2020 ◽  
pp. 68-76
Author(s):  
B.V. Ivanov ◽  
S.V. Kristalinskaya ◽  
E.A. Gladysheva ◽  
I.S. Kirilovskaya ◽  
O.V. Shekhanova ◽  
...  
Keyword(s):  
Comparative Analysis ◽  
Russian Federation ◽  
Technological Development ◽  
State Support ◽  
Federal Districts ◽  
The Russian Federation ◽  
Scientific Citation ◽  
The Right ◽  
To Receive ◽  
Scientific And Technological Development

The article presents a comparative analysis of the results of the grant competitions of the President of the Russian Federation for state support of young Russian scientists in 2019 and 2020: the distribution of the winners of the competitions by areas of knowledge, federal districts, regions, departments and organizations is analyzed; the article summarizes data on the number of publi-cations of the winners of competitions, indexed in international information-analytical systems of scientific citation, in the areas of the Strategy for scientific and technological development of the Russian Federation.

TAX SUPPORT MEASURES IN CONNECTION WITH THE COVID-19 PANDEMIC: THE EXPERIENCE OF RUSSIA

2021 ◽  
pp. 25-37
Author(s):  
Elena Yu. Alekseycheva ◽  
◽  
Elena Yu. Kulomzina ◽  
Olga V. Shinkareva ◽  
◽  
...  
Keyword(s):  
Comparative Analysis ◽  
Gross Domestic Product ◽  
Income Tax ◽  
International Agreements ◽  
Personal Income Tax ◽  
Mineral Extraction ◽  
Tax Revenues ◽  
Doing Business ◽  
Support Measures ◽  
The Russian Federation

This article is devoted to the analysis of experience of the Russian Federation on the tax measures of support of economy in connection with COVID-19 pandemic. The tax measures of support of economy of Russia in the period of COVID-19 pandemic are analyzed. The study conducted a comparative analysis of the country's tax revenues for 10 months of 2019 and 2020. A significant decrease in tax revenues was noted, especially on the mineral extraction tax. The conclusion was made about the advantage of legal doing business for enterprises and receiving "white" wages for individuals — for example, against the background of a decrease in gross domestic product in 2020 compared to 2019, personal income tax revenues increased, which indicates that persons with official incomes turned out to be more protected. It was analysed how the pandemic had COVID-19 affected the country's tax policy, noted changes in the taxation of deposits and income on securities of individuals, changes in taxation in the field of mining and raising excise rates, revision of international agreements on the avoidance of double taxation.

Sign in / Sign up

Export Citation Format

Share Document