The approach of the Russian Federation to the concept of «tax avoidance»

2021 ◽  
pp. 164
Author(s):  
Daria Ya. Podshivalova
Keyword(s):  
Russian Federation ◽  
Tax Evasion ◽  
Tax Avoidance ◽  
Tax Planning ◽  
The Russian Federation

This article analyzes the approaches of Russian researchers to the concepts of tax avoidance, tax evasion, tax planning, tax mitigation, tax minimization The purpose of the article is to distinguish between acceptable and unacceptable actions of taxpayers to minimize taxes and to define the concept of «tax avoidance», which is important for the subsequent analysis of the practice of countering this phenomenon.

scholarly journals Multilateral Convention: Potential Issues of Legal Uncertainty

2021 ◽  
Vol 16 (1) ◽  
pp. 38-55
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Tax Avoidance ◽  
Tax Planning ◽  
Tax Treaties ◽  
Profit Shifting ◽  
The Russian Federation ◽  
Legal Uncertainty ◽  
International Tax ◽  
Further Development

On October 1, 2019, the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting entered into force with respect to the Russian Federation. The main purpose of the MLI is to establish minimum standards for combating international tax avoidance. The MLI will extend the key approaches of the BEPS plan at once to a large number of bilateral double tax treaties. The application of the MLI is expected from January 1, 2021 in relation to a number of tax treaties concluded by the Russian Federation. At the same time, certain provisions of the MLI leave some questions about their application and may cause new problems for the taxpayers and tax authorities. In the short term, the application of a number of MLI provisions may be expected to increase uncertainty in international tax planning and lead to an increase in the number of disputes over tax treaties. The main purpose of this article is to analyze the key provisions of the MLI and identify possible problems of their enforcement for the subsequent analysis of potential ways to overcome the legal uncertainty of the application of the MLI. To this end, the tasks were set to study the goal of adopting the MLI, and analyze the content and procedure for the application of the MLI, as well as the content of the key standard of the MLI—the principal purpose test. Identifying the problems of law enforcement before the start of active use of the MLI is important, since it would allow one to pay attention to possible problems at an earlier stage and quickly move to their resolution, which would contribute to the formation of a higher level of legal certainty in the field of international tax planning and further development of foreign economic cooperation.

ORGANIZATION OF THE ACTIVITIES OF THE TAX CONTROL BODIES ON IDENTIFICATION AND PREVENTION OF EVASION FROM THE PAYMENT OF TAXES (ON THE EXAMPLE OF THE REPUBLIC OF NORTH OSSETIA – ALANIA)

2021 ◽  
Vol 2 (5) ◽  
pp. 62-68
Author(s):  
O. T. KOZAEVA ◽  
◽  
A. N. BOLOTAEVA ◽  
D. V. GOGICHAEVA ◽  
◽  
...  
Keyword(s):  
Russian Federation ◽  
Tax Evasion ◽  
Economic Security ◽  
Tax System ◽  
Economic Problems ◽  
Highly Efficient ◽  
Strong State ◽  
The Russian Federation ◽  
The Republic ◽  
North Ossetia

The article is devoted to the study of the features of the organization of control over tax evasion (on the example of the Republic of North Ossetia-Alania). The main dangers for the tax system of the Russian Federation are identified. It is concluded that the efficiency of the state's tax system is one of the main indicators of its economic security. A highly efficient tax system with a well-established mechanism of tax control is a mandatory component in the formation of a strong state characterized by sovereignty, independence, the ability to defend itself and the means to solve socio-economic problems.

scholarly journals Criminal liability for illegal banking activities in the context of countering criminal money cashing

2020 ◽  
pp. 140-144
Author(s):  
Dmitry Ovchinnikov
Keyword(s):  
Law Enforcement ◽  
Public Relations ◽  
Russian Federation ◽  
Criminal Law ◽  
Tax Evasion ◽  
Criminal Liability ◽  
Law Enforcement Officers ◽  
Criminal Code ◽  
Economic Sector ◽  
The Russian Federation

Currently, the economic sector of public relations is characterized by exceptional criminality. One of the main phenomena responsible for this is illegal money cashing. Almost every business entity considers it acceptable and even necessary to resort to various criminal schemes for obtaining unaccounted cash and tax evasion. The very type of this crime has actually become a thriving and profitable business, which consists in providing services for withdrawing funds from legal circulation. While the existing judicial and investigative practice in the issue of countering this phenomenon has not yet developed a clear answer about the need for appropriate qualifications. There are about a dozen articles of the criminal law in which law enforcement officers try to find the correct legal assessment, and at present, article 172 of the Criminal code of the Russian Federation “Illegal banking activities” deserves special attention.

Demarcation Between the Concepts of Tax Evasion, Tax Planning and Aggressive Tax Planning in the Russian and Foreign Practice

Financial law ◽  
2021 ◽  
Vol 1 ◽  
pp. 32-36
Author(s):  
Natalya G. Andrianova ◽  
Keyword(s):  
Tax Evasion ◽  
Information Exchange ◽  
Multinational Enterprises ◽  
Legal Framework ◽  
Tax Planning ◽  
Tax Revenue ◽  
Public And Private ◽  
Private Interests ◽  
Border Trade ◽  
The Russian Federation

One of the main consequences of globalization is development of cross-border trade of goods, work and services, emergence of multinational enterprises operating on the territory of two or more jurisdictions. Taxation of multinational enterprises is always controversial taking into consideration seeking of balance of public and private interests which involves taxpayer’s desire to decrease the amount of payable taxes and reverse governmental interest in obtainment of the full amount of the tax revenue. The article covers and differentiates the main models of taxpayer’s behavior aimed at reducing the amount of payable taxes: tax evasion, tax planning and aggressive tax planning, the harm caused by these activities to governmental budget revenues. The article deals with Russian and foreign legal framework and practice of each of the abovementioned legal phenomenon, highlighted the necessity of statutory recognition in the Russian Federation of the term “tax planning” and its principles to define its limits clearly. The article outlines different approaches to the term “aggressive tax planning” and the limits of this term, importance of cooperation among jurisdictions and information exchange to detect and give appropriate legislative and administrative responses for aggressive tax planning schemes.

Tax Avoidance and Tax Evasion: The Indian Case

1987 ◽  
Vol 21 (2) ◽  
pp. 233-255 ◽  
Author(s):  
Anil Kumar Jain
Keyword(s):  
Tax Evasion ◽  
Tax Avoidance ◽  
Tax Planning ◽  
Business Relationships ◽  
Black Economy ◽  
Legal Provisions ◽  
Tax Laws ◽  
Conversational Language

‘Tax avoidance’ and ‘tax evasion’ are terms so frequently referred to in economic and business relationships today that they constitute part of our conversational language and people in general use these terms even without knowing their exact meaning and difference. Whereas tax avoidance implies a situation in which the taxpayer reduces his tax liability by taking advantage of the loop-holes and ambiguities in the legal provisions, in the case of tax evasion, facts are deliberately misinterpreted and the tax liability is understated. Thus, while tax avoidance is perfectly legal and is, at times, referred to as ‘tax planning’, tax evasion is illegal and, therefore, carries with it the risk of penalties and prosecutions under the tax laws. As such, the black economy comprises the sum total of all the various methods of tax evasion but does not include tax avoidance. Accordingly, whereas the consequences of the two phenomena are different for the taxpayers, both reduce the revenue of the Exchequer and consequently need to be checked to the greatest extent possible.

scholarly journals ON THE DEFECTS OF LEGAL REGULATION OF THE CONCEPT OF LIABILITY FOR TAX OFFENCES

2020 ◽  
Vol 15 (1) ◽  
pp. 164-182
Author(s):  
Zhanna A. Nikolaeva
Keyword(s):  
Russian Federation ◽  
Tax Evasion ◽  
Criminal Procedure ◽  
Legal Liability ◽  
Legal Regulation ◽  
Criminal Proceedings ◽  
The Russian Federation ◽  
The Law

The author analyzes the content of interrelated tax norms, administrative and criminal laws, which constitute the concept of liability for tax offences. The analysis makes it possible to identify the elements that cause non-compliance with the foundations of legal liability in criminal proceedings: its inevitability, equality of everyone before the law and the court, justice. Representatives of small and medium- sized businesses are placed in unequal, discriminatory circumstances in comparison with large businesses. In addition, the legislation on taxes and fees contains provisions which create obstacles for the operation of criminal and criminal procedure laws. Many instances of tax evasion, the non-payment of fees and/or insurance fees in large and especially large amounts revealed by tax services do not become known to investigative bodies. In this case, the principle of the priority of sectoral legislation ceases to work, since in criminal proceedings the provisions of the Tax Code of the Russian Federation cancel out the effect of the norms which are common to all types of crimes and express the foundations of a particular sector of law. This paper substantiates the need to improve the concept of liability for violations of the legislation on taxes and fees.

scholarly journals Tax planning as an effective method to reduce the tax burden of organizations in the Russian Federation

2020 ◽  
Vol 210 ◽  
pp. 13007
Author(s):  
Elena Sivolapenko ◽  
Ekaterina Sapozhnikova
Keyword(s):  
Cost Effectiveness ◽  
Economic System ◽  
Russian Federation ◽  
Tax Planning ◽  
The State ◽  
Planning Method ◽  
Tax Burden ◽  
Tax System ◽  
Tax Regimes ◽  
The Russian Federation

Taxes are an integral part of the economic system, not only of any state, but also of each individual organization. The influence of the tax system on the state and development of the economy is an indisputable fact. Tax planning is an effective tool to reduce the tax burden of organizations in the Russian Federation. However, today it is not a recognized method of reducing the costs of an organization, despite its cost-effectiveness, legality and stability. The purpose of this article is to study the tax planning method as an effective tool to reduce the tax burden used by organizations in the Russian Federation. The result of the study is the analysis of the calculations of the tax burden of the organization when applying various tax regimes provided for by the current legislation for individual entrepreneurs.

scholarly journals Problems of proving guilt in criminal cases in connection with tax evasion

2019 ◽  
pp. 170-176
Author(s):  
V. V. Dubrovin
Keyword(s):  
Supreme Court ◽  
Russian Federation ◽  
Criminal Law ◽  
Tax Evasion ◽  
Criminal Code ◽  
Control Measures ◽  
Criminal Proceedings ◽  
Criminal Cases ◽  
The Supreme Court ◽  
The Russian Federation

The establishment of an intentional form of guilt and its specific type is mandatory for the implementation of the provisions of Art. 8 of the Criminal Code. In criminal proceedings in connection with tax evasion, a direct intent should be established in the act of the accused, otherwise the provisions of the Resolution of the Plenum of the Supreme Court of the Russian Federation of December 28, 2006 No. 64 “On the practice of criminal law on liability for tax offenses”. One of the proofs of direct intent in the act of the accused may be the decision of the tax authority to prosecute for the tax offense, made according to the results of tax control measures (in-house or on-site tax audits). In the event that it establishes an imprudent form of the taxpayer’s guilt in committing a tax offense, in proving the guilt of the accused in the course of criminal proceedings there may be an intractable contradiction.

scholarly journals TAX CONTROL: FOREIGN AND RUSSIAN EXPERIENCE IN COUNTERING TAX EVASION

2021 ◽  
Vol 2 (196) ◽  
pp. 9-16
Author(s):  
V.N. Konovalov ◽  
Keyword(s):  
Russian Federation ◽  
Tax Evasion ◽  
Shadow Economy ◽  
Full Range ◽  
Digital Technologies ◽  
Point Of View ◽  
Tax Administration ◽  
Tax Burden ◽  
The Subject ◽  
The Russian Federation

In order for tax administration to be fully effective, the Federal Tax Service of Russia should pay attention to improving the methods and forms of tax control, which is currently one of the primary tasks. The subject of this study is the problem of tax evasion. The article studies the experience of Russia and other countries in the fighting against intentional tax evasion. Information is given about the currently observed scales of the shadow economy abroad. In addition, the factors that affect the volumes of this indicator are identified. Among them: the level of economic and social development of a particular country, the degree of the tax burden of payers, as well as the level of the tax culture formed in society. It is necessary that someone would take measures to combat tax evasion of taxpayers whose activities are characterized by high tax risks. The article studies the measures that the tax authorities of the Russian Federation use to identify cases of evasion and counteraction to such situations. The structure of tax audits is considered from the point of view of the key instruments of tax control in the Russian Federation. In order for all stages of tax administration to be implemented most effectively, it is necessary to organize a full range of actions to improve the level of tax culture of actual and potential payers, regulate the tax burden on the population, and coordinate the activities of all state structures related to tax control. Additional attention should be paid to the introduction of innovative digital technologies in the process of tax administration.

scholarly journals ORGANIZATION OF TAX CONTROL IN THE RUSSIAN FEDERATION

2021 ◽  
Vol 7 (4(44)) ◽  
pp. 5-6
Author(s):  
Albina Bulatovna Tsarbaeva
Keyword(s):  
Russian Federation ◽  
Tax Evasion ◽  
Tax Policy ◽  
Tax System ◽  
The Russian Federation ◽  
Rule Making

The article discusses the principles of building a tax system, the content of tax policy, characterizes taxation in modern Russia. As well as the forms of tax control in the Russian Federation and tax evasion. Topical issues of rule-making activity in this area are analyzed.

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