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 Financing of the Program of state guarantees of free medical care: how to solve the deficit problem?

2021 ◽  
Vol 65 (6) ◽  
pp. 514-521
Author(s):  
Vladimir V. Grishin ◽  
Andrey V. Ragozin ◽  
Aleksandr A. Itselev ◽  
Svetlana A. Glazunova
Keyword(s):  
Health Care ◽  
Medical Care ◽  
Russian Federation ◽  
Value Added ◽  
Federal Budget ◽  
Working Population ◽  
Retrospective Data Analysis ◽  
Mandatory Health Insurance ◽  
The Russian Federation ◽  
Definition Of

Introduction. The critical problem of Russian health care is the deficit of funding for the program of state-guaranteed medical care for citizens of Russia. Purpose of the study. To search for solutions to the problem of financing the deficit of the program of state guarantees of free medical care in the Russian Federation. Material and methods. Retrospective data analysis was carried out to analyse the reasons for the deficit in the financing of the program of state guarantees of free medical care and search for solutions in the experience of other countries. Results. The analysis showed that the reasons for the deficit of the program of state guarantees of free medical care are the shortcomings of the mandatory health insurance (MHI) income system: linking contributions for the working population to the wages fund; the vagueness of the definition of the non-working population and the payment of contributions for its MHI by the constituent entities of the Russian Federation; non-participation of the solvent population in the co-financing of medical care; deficit of economic integration between the payment of MHI treatment and the health care system; the absence of formalized mechanisms for reimbursing the expenses of the MHI system by the federal budget to pay for aid in catastrophic situations. Discussion. The authors see the solution to the problem of the deficit of the program of state guarantees of free medical care in the modernization of the MHI income system: replacement of the MHI contributions paid by employers with an additional “medical” part of the value-added tax; replacement of the MHI contributions paid by the constituent entities of the Russian Federation for the non-working population with a targeted “medical” tax on retail sales; creation of a system of additional income based on the principle “the guilty person pays for causing harm to health”; recognition of the cost of medical care to the population in catastrophic situations as an unconditional obligation of the federal budget. Conclusion. a systemic solution to the problem of the financing deficit of the program of state guarantees of free medical care for the citizens of Russia seems to be the modernization of the MHI income system.

scholarly journals Problems of tax administration in modern Russia

2020 ◽  
pp. 18-22
Author(s):  
Е.У. Каракаева ◽  
Ф.А. Семенова
Keyword(s):  
Russian Federation ◽  
Value Added ◽  
General Definition ◽  
Tax Administration ◽  
Material Resources ◽  
Economic Interaction ◽  
Modern Economic ◽  
The Russian Federation ◽  
Definition Of ◽  
The Cost

В статье исследуются основные формулировки определений налогового администрирования, сущность данного понятия, поскольку в современной экономической литературе не выработано общее определение понятия налогового администрирования, отражающее его сущность. Представлены основные экономические характеристики налогового администрирования, которые дают представление о затратах трудовых и материальных ресурсов на реализацию его функций и могут быть использованы для разработки мер по оптимизации работы налоговых органов. В статье приводится анализ налоговых поступлений по структуре и в динамике. Рассматриваются основные проблемы налогового администрирования и предлагаются возможные пути их решения. The article examines the main formulations of the definitions of tax administration, the essence of this concept. In modern economic literature, a general definition of the concept of tax administration, reflecting its essence, has not been developed. Tax administration is defined as the organizational and economic interaction of participants in tax legal relationships to collect legally established taxes and fees. The object of tax administration is the relationship between the authorities overseeing compliance with the legislation of the Russian Federation and payers of taxes and fees. The economic characteristics of tax administration give an idea of the cost of labor and material resources for the implementation of its functions and can be used for comparison with foreign tax administration systems and for developing measures to optimize the work of tax authorities. The author analyzes the dynamics and structure of tax and levy receipts to the consolidated budget of the Russian Federation for 2017-2019. It is noted that in recent years the role of value added tax has increased in the structure of tax revenues. The Federal Tax Service of Russia uses more and more digital services in its work to improve the efficiency of tax administration.

The Legal Status of Cryptocurrencies in the Russian Federation

2018 ◽  
Vol 11 (2) ◽  
pp. 129-137 ◽  
Author(s):  
E. L. Sidorenko
Keyword(s):  
Civil Rights ◽  
Russian Federation ◽  
Legal Status ◽  
Virtual Currency ◽  
Content Analysis Method ◽  
Crypto Currency ◽  
The Subject ◽  
The Russian Federation ◽  
Historical Comparative ◽  
Definition Of

The paper focuses on the definition of the legal status of the cryptocurrency in the framework of the current Russian legislation. The subject of the research is the principal scientific and practical approaches to determining the object of civil rights and the object of acquisitive crimes in terms of their adaptability to cryptocurrencies. The purposes of the work were the search for a universal algorithm for resolving civil disputes related to the turnover of the crypto currency, and the qualification of the virtual currency theft (fraud). By using historical, comparative legal and dialectical methods as well as the content analysis method parallels between cryptocurrencies and individual objects of civil rights (a thing, property rights, other property) were drawn, and a number of options for qualifying the actions related to the non-repayable withdrawal of the cryptocurrency were proposed. Finally, the paper analyzes the draft laws prepared by the RF Ministry of Finance and the Central Bank of the Russian Federation and presents the author’s vision of the prospects for legalizing the cryptocurrency as an object of civil rights.

ANALYSIS OF FORECASTING MODELS OF BANKRUPTCY OF RUSSIAN ENTERPRISES

2020 ◽  
Vol 2 (8) ◽  
pp. 44-47
Author(s):  
I. S. ZUBAREV ◽  
Keyword(s):  
Russian Federation ◽  
Economic Conditions ◽  
Forecasting Models ◽  
Financial Difficulties ◽  
The Russian Federation ◽  
Definition Of

In the article the author examines the problems of wide application of the bankruptcy formula. For this, many terms have been considered, in particular the definition of financial insolvency, which characterizes the weaknesses of enterprises, namely, those associated with loss of liquidity and operating losses. The results show that Altman's bankruptcy formula is easily applicable in the economic conditions of the Russian Federation and is useful for predicting financial difficulties given the established definition of financial insolvency. Due to the fact that this term combines the factors of liquidity, stability, an important component of the Altman Z-model is the factor of independence, which is aimed at solving the problems that organizations face.

On the Problems of Acts Qualification as Violations of Antimonopoly Legislation in Administrative and Judicial Practice

2020 ◽  
Vol 10 ◽  
pp. 62-69
Author(s):  
К. А. Pisenkо ◽  
Keyword(s):  
Russian Federation ◽  
Point Of View ◽  
Judicial Practice ◽  
Illegal Acts ◽  
The Russian Federation ◽  
Definition Of

The article is devoted to defining the main approaches to classifying acts as violations of аntimonopoly legislation. On administrative and judicial practice discusses current issues and problems of definition of illegal acts, both from the point of view of antimonopoly regulation, and the delineation of antimonopoly violations and violations of other mandatory requirements established by the legislation of the Russian Federation.

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.

THE SOUND PALETTE OF NIKOLAY BERESTOV'S PIANO WORK

2021 ◽  
Vol 1 (2) ◽  
pp. 129-135
Author(s):  
A. V. Varlamova ◽  
Keyword(s):  
Russian Federation ◽  
Instrumental Music ◽  
Piano Works ◽  
The Russian Federation ◽  
Characteristic Features ◽  
Definition Of

The article is devoted to the piano works of Nikolay Savelyevich Berestov, one of the most famous composers of Yakutia, Honoured Artist of the Russian Federation and Yakutia, whose compositional heritage is performed outside of Yakutia and Russia. He is the author of numerous works in different genres of vocal and instrumental music, innovatively implementing in his compositions the traditions of national folklore. The article reveals characteristic features of the composer's style — the interaction of intonation vocabulary of national folklore and European writing technique, the adherence to the program, the consistent definition of technical and figurative- emotional tasks of plots and dramaturgy. The most striking works from various cycles — pieces, fugues as well as the "Northern Landscapes" triptych — are examined in more detail.

POTENTIAL OF BANK CURRENCY TRANSACTIONS WITH CRYPTOCURRENCY IN RUSSIA

2021 ◽  
Author(s):  
Юлия Борисовна Арон ◽  
Елена Валерьевна Жегалова
Keyword(s):  
Russian Federation ◽  
Banking System ◽  
Legal Regulation ◽  
Actual Problem ◽  
Digital Currency ◽  
Russian Economy ◽  
The Russian Federation ◽  
Definition Of

В статье рассматривается актуальная проблема интеграции крипто-валюты в банковскую систему РФ. Авторами предлагается определение криптовалюты, обосновывается востребованность использования цифровой валюты в экономике. Рассматривается специфика современного правового регулирования операций с криптовалютой и перспективы его развития в российской экономике. The article deals with the actual problem of integrating cryptocurrency into the banking system of the Russian Federation. The authors propose a definition of cryptocurrency, substantiate the demand for the use of digital currency in the economy. The article considers the specifics of modern legal regulation of cryptocurrency transactions and the prospects for its development in the Russian economy.

The Role of the Information Contained in School Physical Evaluation Forms in Preventing the Development of Severe Clinical Conditions in Physical Education Classes

2020 ◽  
pp. 29-36
Author(s):  
Zhanna Vladimirovna Gudinova ◽  
Galina Nikolaevna Zhernakovа ◽  
Irina Vladimirovna Gegechkori ◽  
Elena Ivanovna Tolkova ◽  
Yuliya Sergeevna Vaskovskaya
Keyword(s):  
Public Schools ◽  
Physical Education ◽  
Russian Federation ◽  
Ministry Of Health ◽  
Physical Evaluation ◽  
Conflicting Information ◽  
The Russian Federation ◽  
Definition Of ◽  
Clinical Conditions ◽  
Development Assessment

This research analyses school physical evaluation forms obtained from one of Omsk public schools’ roll books as well as the physical development assessment of 820 students of this school. The findings uncovered a violation of the requirements of SanPiN, the provisions of the Russian Federation Ministry of Health orders regarding the maintenance of physical evaluation forms, the definition of medical groups for students in physical education, and conflicting information about the children’s health, which may cause severe clinical conditions in physical education classes. The noncompliance of the regulatory framework for RPN (in terms of the Health List) and the Russian Federation Ministry of Health (in terms of physical education regulation for children with accommodations) was also uncovered.

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