scholarly journals Problems of applying the principle of due diligence in the implementation of tax control in order to ensure the economic security of the enterprise

2021 ◽  
Vol 8 (4) ◽  
pp. 51-55
Author(s):  
Sergey Khmelev
Keyword(s):  
Value Added ◽  
Performance Standards ◽  
Economic Security ◽  
Due Diligence ◽  
Law Enforcement Agencies ◽  
Economic Entity ◽  
The Russian Federation ◽  
Definition Of ◽  
Extended Interpretation ◽  
Tax Accounting

The article deals with the problems of applying the principle of due diligence in the current activities of the organization in the implementation of tax control in order to ensure the economic security of the enterprise in modern conditions of increasing the capabilities of information systems. Special attention is paid to the requirements of reliability of accounting and tax accounting. It is concluded that compliance with the strict requirements of the performance standards and innovations of Russian legislation on the tax records allows you to ensure the economic security of economic entity, for this purpose it is necessary to monitor the compliance of accounting policy for accounting purposes and for taxation purposes the requirements of the legislation of the Russian Federation on accounting and taxation, given the characteristics of economic activity of the enterprise. Emphasis is placed on the reliability of accounting and tax accounting. The principles of due diligence in the calculation of value added tax are important. It is stated that at present, there is no legally established definition of the principle of due diligence, which does not allow its extended interpretation by law enforcement agencies.

Antitrust compliance: system standardization issues

2021 ◽  
pp. 8-16
Author(s):  
V. V. Soloviev, ◽  
S. V. Yushkin ◽  
S. V. Maksimov*
Keyword(s):  
Law Enforcement ◽  
National Standard ◽  
Federal Law ◽  
Economic Entity ◽  
Effective System ◽  
The Russian Federation ◽  
Definition Of ◽  
Relationship Of ◽  
The Relationship ◽  
General Compliance

The article examines the etymology and prehistory of the introduction of the institution of antimonopoly compliance in Russian business practice, the relationship of this institution with the institution of general compliance. The article considers the definition of the concept of antimonopoly compliance, enshrined in the new article 91 of the Federal Law "On Protection of Competition".The authors propose their own definition of the concept of antimonopoly compliance as an activity of an economic entity aimed at ensuring compliance with antimonopoly legislation by employees of an economic entity and an economic entity as a whole by preventing and suppressing violations of the requirements of such legislation and regulatory legal and law enforcement acts based on it.The authors also substantiate the advisability of developing a special national standard GOST R "System of internal compliance with the requirements of antimonopoly legislation (antimonopoly compliance system) of an economic entity".It is noted that the effectiveness of the antimonopoly compliance system will depend not only on the ability of an economic entity to form an antimonopoly compliance system on the basis of an appropriate national standard, but also on the state's ability to determine and guarantee effective incentives to comply with antimonopoly legislation.The authors substantiate the advisability of supplementing the Code of Administrative Offenses of the Russian Federation with provisions that provide for the obligation and limits to reduce the amount of punishment or replace the punishment with a softer one in the event of an anticompetitive administrative offense by a person who has implemented an effective system of antimonopoly compliance.

scholarly journals PECULIARITIES OF FINANCIAL AND TAX ACCOUNTING OF TRANSACTIONS ON DEBT CONVERSION

2016 ◽  
Vol 15 ◽  
pp. 312-321
Author(s):  
D. Yu. Poroshin ◽  
N. Yu. Semenova
Keyword(s):  
Income Tax ◽  
Value Added ◽  
Financial Accounting ◽  
Value Added Tax ◽  
Tax Legislation ◽  
Definition Of ◽  
Economic Studies ◽  
Tax Accounting

The article deals with peculiarities of conducting forensic economic studies connected with collecting income tax and value added tax as well as the order for recording debt conversion in financial accounting. It discusses methods that are used while conducting the studies, lists the relevant articles of normative acts that regulate the order of recording debt conversion transactions in financial accounting. It also considers a number ofpossible situations for debt conversion transactions, the order of recording them in financial accounting and tax consequences of these transactions. Having analyzed the requirements of the tax legislation, the article claims that debt conversion transactions constitute an object exempt of income tax and vale added tax because: such transactions cannot be classified as obtaining income and do not constitute trade in debt obligations; the transfer of credit debt of one debtor to another is still a liability and not a commodity (work or service); such transactions do not conform with any definition of transactions for the supply of goods, services or factoring.

PROBLEMATIC ISSUES OF ORGANIZATIONS’ INFORMATION SECURITY WITHIN THE FRAMEWORK OF ECONOMIC SECURITY OF THE RUSSIAN FEDERATION

2021 ◽  
pp. 48-54
Author(s):  
O. K. Korobkova
Keyword(s):  
Information Security ◽  
Russian Federation ◽  
Economic Security ◽  
Economic Entity ◽  
The Russian Federation

The article reveals the problems associated with the information security of an economic entity. The classification of threats to organizations’ information security and measures to prevent them is compiled. A plan of measures to minimize threats to the information security of an economic entity is proposed. The results of the study can be applied by organizations in any field of activity

TO THE ISSUE OF THE INFLUENCE OF UNEMPLOYMENT RATE ON ENSURE ECONOMIC SECURITY

2020 ◽  
Author(s):  
Irina Maratovna Gabbasova ◽  
Keyword(s):  
Labor Market ◽  
Spatial Structure ◽  
Russian Federation ◽  
Unemployment Rate ◽  
Economic Security ◽  
Negative Consequences ◽  
High Unemployment ◽  
Current State ◽  
The Russian Federation ◽  
Definition Of

The article provides statistics describing the current state of the labor market, the sexual and spatial structure of the unoccupied population of the Russian Federation, outlines approaches to the definition of economic security at the macro level. The negative consequences of high unemployment for the economic security of the country have been formulated

scholarly journals Economic Security of the Region: Evaluation and Security Mechanisms

2019 ◽  
pp. 83-93
Author(s):  
Marina Buyanova ◽  
Irina Averina ◽  
Alina Kulakova
Keyword(s):  
Economic System ◽  
Economic Security ◽  
Public Authorities ◽  
Volgograd Region ◽  
The Russian Federation ◽  
The Stability ◽  
Definition Of ◽  
The Cost ◽  
The Impact ◽  
Integral Indicator

Modern globalization processes cause the emergence of new threats to society, and necessitate the development of innovative mechanisms to overcome them in order to improve the level of security at various levels of management. The objective of this study is to test the methodology for assessing the level of security of the economic system of the region (based on the use of an integral indicator), as well as the definition of mechanisms for its provision at the meso-level. The structure of this indicator includes aspects of the impact on the stability of the system of the following factors (market, non-market and social ones), based on the system of indicators (the number of employed population, the cost of technological innovation per capita, investment in fixed capital, etc.). The calculation of summary indicators is given on the example of one of the subjects of the Russian Federation (Volgograd region), which allowed to determine negative changes in the level of economic security in the region (significant technological backwardness, consistent depletion of natural resources, growth of budget commitments, etc.). Due to the comprehensive assessment, a list of factors that cause this condition has been identified with the aim of further targeted impact from public authorities to overcome the negative trends in the economic system of the region and (or) leveling their consequences. The development of mechanisms to ensure the economic security of the region, based on the above-mentioned method of integrated assessment, allows not only to fully assess the state of the regional economy, but also to identify the potential to strengthen the position of the entity of the country both at the national and international arena.

scholarly journals The Fact of Economic Life as an Object of Accounting of an Economic Entity

2019 ◽  
Vol 8 (4) ◽  
pp. 8925-8928
Keyword(s):  
Russian Federation ◽  
Economic Life ◽  
Economic Entity ◽  
The Russian Federation ◽  
Definition Of

The analysis of the category "fact of economic life" in accordance with the legislation on accounting in the Russian Federation has been carried out, the elemental decomposition of this category has been carried out, each of the selected elements has been analyzed, and substantiating conclusions have been formulated. As a result of the work the author's definition of the fact of economic life has been formulated and proposed, which, according to the authors, most fully reflects the essence of the category "fact of economic life".

scholarly journals Analyzing Preconditions for Motivational Management of the Economic Security of Enterprises in the Machine-Building Industry

2020 ◽  
Vol 11 (514) ◽  
pp. 256-262
Author(s):  
A. M. Kovalchuk ◽  
Keyword(s):  
Economic Security ◽  
Machine Building ◽  
Building Industry ◽  
Operational Environment ◽  
The Sustainable Development ◽  
Industrial Enterprises ◽  
Economic Entity ◽  
The Face ◽  
Definition Of ◽  
Building Enterprises

The article is aimed at analyzing the external operational environment of machine-building enterprises in the context of economic security and identifying the prerequisites for motivational management of the economic security of enterprise. Nowadays, effective management of the economic security of enterprise is one of the established imperatives that provide for the sustainable development and protection of the enterprise’s interests in the face of the contemporary challenges. Industrial enterprises operate in conditions of constant uncertainty and variability, which contributes to the search for effective instruments to ensure the proper level of protection of economic interests of a particular economic entity and industry in general. The article analyzes some indicators of activity of enterprises of machine-building industry of Ukraine. It is concluded that, despite the reduction of indicators such as the share of the processing industry in the GDP of the country, the number of employed people in the enterprises of the industry and the number of enterprises, along with the other, equally important indicators, show growth. First of all, it’s a question of the growth of sales volumes, net profit and profitability, which indicates the existing potential of the industry to implement the motivational management of economic security, because it provides not only for satisfying interests of the owners of enterprises, but also of all elements of the economic security system. Prospects for further research in this direction are the definition of the main elements, stages and methods of implementation of motivational management of economic security at machine-building enterprises.

scholarly journals Formation of a Sustainable Mechanism of Preferential VAT Taxation of Exports as Evidenced by the Russian Federation Practice

Economies ◽  
2021 ◽  
Vol 9 (4) ◽  
pp. 190
Author(s):  
Elena Sidorova ◽  
Ekaterina Sebechenko ◽  
Yury Kostyukhin ◽  
Diana Boboshko ◽  
Alexey Kostin ◽  
...  
Keyword(s):  
Russian Federation ◽  
Tax Evasion ◽  
Service Providers ◽  
Tax Compliance ◽  
Value Added ◽  
Foreign Service ◽  
Stable Conditions ◽  
Bona Fide ◽  
The Russian Federation ◽  
Definition Of

In this article we review the issues of applying a preferential value added tax (VAT) taxation regime on export transactions involving unlawful tax benefit claims and tax evasion. The main objective of this study is to supplement the theoretical and methodological foundations of transforming the system of indirect taxation of exports in the Russian Federation based on the analysis of legal precedents. We analyzed the foreign trade statistics for the Russian Federation and the volumes of export VAT; we also studied the court rulings in VAT-related tax disputes. Based on our analysis of the court cases, we discovered the main schemes of unlawful application of VAT preferences, such as “false exports”, introduction of additional layers of intermediaries, and use of agency services by exporting sellers. In addition, we formulated two problematic scenarios where bona fide transactions fall under the definition of such schemes. Specifically, these two scenarios include services contracts by foreign service providers that are reclassified by the tax authorities with an aim to challenge the offsetting of incoming VAT amounts and the specifics of applying VAT to transactions involving compensation-free transfer of goods to foreign legal entities. To minimize the number of tax disputes, we suggest that certain provisions of the Russian legislation are amended with more detail. The proposed innovations can positively affect international trade as they bring more easily understandable and stable conditions for the development of businesses engaged in cross-border service provisioning. At the same time, a reduction in the number of disputes based on the tax authorities’ subjective opinion of taxpayers’ activities would allow the tax authorities to concentrate on clearer and more objective criteria of tax compliance by Russian companies, thus simplifying tax administration in one of the domains of tax law.

scholarly journals DIRECTION AND FEATURES OF LAW ENFORCEMENT ACTIVITIES IN THE FIELD OF ENSURING ECONOMIC SECURITY

2018 ◽  
Author(s):  
Галина Крохичева ◽  
Galina Krohicheva ◽  
Алина Куровская ◽  
Alina Kurovskaya
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Economic Security ◽  
The State ◽  
Economic Crime ◽  
Law Enforcement Agencies ◽  
The Russian Federation ◽  
Internal Affairs

The article presents the statistics of the annual collection of the Ministry of Internal Affairs of the Russian Federation on the state of crime relating to crimes of a corruption nature. The areas of activity of law enforcement agencies for ensuring economic security are analyzed, the main problems of determining the role and place of law enforcement agencies, internal affairs bodies in the system of ensuring economic security are identified, and measures are presented to improve the activities of internal affairs bodies in counteracting economic crime.

scholarly journals Anti-Money Laundering and Anti-Corruption Sense of Justice of Citizens of the Russian Federation as a Factor of Economic Security

2018 ◽  
Vol 3 (2) ◽  
pp. 54
Author(s):  
Chos O A.
Keyword(s):  
Law Enforcement ◽  
Money Laundering ◽  
Economic Security ◽  
International Level ◽  
Economic Stability ◽  
Law Enforcement Agencies ◽  
Government Relations ◽  
The Russian Federation ◽  
Sense Of Justice

The maintenance of economic security of the state is currently the most important problem of governments of all countries. This affects the economic stability of the population, the confidence of citizens to their government, relations at the international level. Law enforcement agencies need to fight threats such as money laundering and corruption. The role of citizens in this struggle is far from minimal, and their level of legal awareness has a decisive influence in this struggle. Keywords: economic security, AML / CFT, corruption, legal awareness, sense of justice

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