scholarly journals Written Explanations of the Russian Tax Law

2019 ◽  
pp. 145-154
Author(s):  
Igor Dement’ev
Keyword(s):  
Legal Status ◽  
Functional Method ◽  
Theoretical Description ◽  
Tax Law ◽  
Instrumental Approach ◽  
Scientific Methods ◽  
Tax Legislation ◽  
New Knowledge ◽  
Definition Of ◽  
Written Explanations

The article is devoted to the theoretical description of the interpretation of the norms of the tax law and the definition of the legal status of written explanations of the tax legislation, their place in the mechanism of legal tax regulation. The purpose of the article is to confirm or refute the following hypothesis: written explanations of the tax legislation – an act of official interpretation of the norms of the tax law and mandatory for subjects of tax law enforcement. Methods: the methodological basis of the study was a set of methods of scientific knowledge. Genera l scientific (dia lectics, ana lysis and synthesis, abstraction and concretisation) and private scientific methods of research (formal-legal, comparative-legal, technical-legal) were used. To obtain new knowledge, the author also used the systemic and instrumental approach, empirical methods of description, comparison; methods of analogy, abstraction and the structural-functional method.

scholarly journals Blockchain technology in tax law theory and tax administration

2021 ◽  
Vol 25 (3) ◽  
pp. 693-710
Author(s):  
Olga I. Lyutova ◽  
Irina D. Fialkovskaya
Keyword(s):  
Practical Implication ◽  
Legal Regulation ◽  
Tax Law ◽  
Legal Analysis ◽  
Scientific Methods ◽  
Tax Legislation ◽  
Blockchain Technology ◽  
Definition Of ◽  
Active Implementation ◽  
Tax Reporting

The article is devoted to the problems of improving the tax legislation of Russia at the stage of active implementation of blockchain technology, which is characterized by contradictory trends in the legal regulation of digital technologies. The relevance of the study of application of blockchain in tax relations is due to the need to assess the tax consequences of transactions using digital financial assets, as well as emergence of new directions for improving tax control based on blockchain technology. The purpose of the study is to analyze the provisions of Russian and foreign tax legislation, as well as doctrinal sources on improving legal regulation of tax relations in regard to blockchain technology. The study shows efficacy of the blockchain analysis for the purposes of tax and legal regulation carried out by developing concepts related to applying such technological solution as a tool in conducting cryptocurrency transactions. The theoretical significance of the study lies in the authors definition of the concept of blockchain technology for tax purposes, as well as in proving the value of legal regulation of tax relations applying blockchain. The practical implication is connected with voicing the need to develop legal regulation of applying blockchain technology when creating a system of transactional (automatic) taxation and levying the so-called smart taxes while fulfilling tax obligations in the context of introducing a goods traceability mechanism. This will also contribute to minimizing tax reporting. The research methodology are general and private scientific methods of knowledge: formal-legal, analysis, comparative-legal, and forecasting and modeling. The last two are often applied in tax law in light of digitalization and globalization.

Cryptocurrency as an object of tax law: practice of political application and legal regulation

2020 ◽  
pp. 24-30
Author(s):  
Dmytro Kobylnik ◽  
Anton Burchak
Keyword(s):  
Legal Status ◽  
Value Added ◽  
Legal Regulation ◽  
Control Measures ◽  
Tax Law ◽  
Scientific Article ◽  
Main Body ◽  
Foreign Experience ◽  
Tax Legislation ◽  
Legal Nature

Problem setting. The work is devoted to the study of the legal status of cryptocurrency as an object of taxation. The legal status of cryptocurrency in legal relations between tax authorities and individuals or legal entities is an urgent problem, since there is only a small number of works on this issue. Of particular note is the study of international experience in taxation of cryptocurrency transactions, as well as an analysis of the most relevant proposals for amending national legislation in order to establish the legal status of cryptocurrency and transactions related to cryptocurrency as an object of tax legal relations. Analysis of recent researches and publications. Despite the great relevance of this topic, in the modern science of tax law there are no fundamental scientific works and studies on the problems of taxation of cryptocurrency and cryptocurrency transactions. Target of research. The purpose of the scientific article is to conduct research on the legal nature of cryptocurrency, as well as the disclosure of theoretical, practical problems and features of legal regulation of cryptocurrency and operations related to the use of cryptocurrency in modern tax law. Article’s main body. The article deals with the legal nature of transactions connected with the use of the cryptocurrency as an object of tax relations. The issues of the possibility of attributing income, as well as profits from cryptocurrency transactions to the objects of taxation of personal income tax, profit tax, and value-added tax, are disclosed in accordance with the current tax legislation. The following conclusions have been drawn: it is impossible to impose the relevant taxes on income and profits from transactions with the cryptocurrency; there is a conflict in the current legislation, according to which the proceeds from transactions with cryptocurrency may be subject to the Law ‘On Prevention and Counteraction to Legalization (Laundering) of the Proceeds from Crime or Terrorism Financing, as Well as Financing Proliferation of Weapons of Mass Destruction’ In addition, foreign experience of legal regulation of transactions with cryptocurrency in tax legislation in such economically developed countries as the USA, Great Britain, Canada, Germany, Switzerland, etc. has been analyzed. It has been established that nowadays, in world practice, there is no unambiguous approach to the tax regulation and taxation of cryptocurrency transactions. So, in some countries, the income from operations with cryptocurrency is taxable, while in others cryptocurrency transactions do not belong to objects of taxation. Conclusions and prospects for the development. As a result, the author presents her own proposals on amending the tax legislation aimed at determining the legal status of cryptocurrency transactions in tax law. The article is devoted to the legal nature of transactions related to the use of cryptocurrency as an object of tax relations. Foreign experience of taxation of operations with the cryptocurrency is analyzed. The author considers current proposals for amending the tax legislation of Ukraine, who’s the purpose of which is to determine the legal status and control measures for compliance with tax legislation in the implementation of cryptocurrency transactions in tax law.

Subjects of Tax Relations: Features of Legal Status and Classification

2019 ◽  
Vol 10 (7) ◽  
pp. 2024
Author(s):  
Liubov M. KАSIANENKO ◽  
Nataliа I. ATAMANCHUK ◽  
Olena O. BOIKO-SLOBOZHAN ◽  
Olena V. SHAKIROVA ◽  
Sergiy O. DANILOV
Keyword(s):  
Subject Matter ◽  
Legal Status ◽  
Scientific Research ◽  
Educational Process ◽  
Tax Law ◽  
Public Authorities ◽  
Legal Personality ◽  
Tax Legislation ◽  
The Subject

The relevance of the subject matter is conditioned upon the fact that nowadays, both tax law theory and the current tax legislation fail to provide a single, unified definition of the concept of ‘subject of tax relations’. Furthermore, there is no clear criteria for the division of subjects of tax relations into types, which makes it impossible to establish the exact scope of participants in tax relations, and to determine the level of their tax legal personality. The purpose of this paper is to determine the scope of participants in tax relations, to analyze and clarify the legal status of established subjects and determine the functions that they perform in tax legal relations, as well as, on the basis of the results obtained, to construct a detailed classification of subjects of tax relations. The key method of scientific research is the method of scientific modelling, because in this article, on the basis of the analysis of existing scientific positions and provisions of legislation, the authors build their own theoretical model of the subject matter, formulate a conceptual apparatus and offer their practical application. This paper examines the subjects of tax relations, examines their types, outlines the limits of their legal personality in tax relations. The analysis of national legislation and various scientific approaches provides for the classification of subjects of tax relations, the legal status and the role they play in the tax mechanism are determined. The paper develops proposals for practical content to improve the provisions of the Tax Code of Ukraine on subjects of tax relations, provides author's definitions of the concept of ‘subjects of tax relations’. The provisions, conclusions, proposals and recommendations formulated in this paper can be used in: lawmaking – to improve and adopt new regulations, to amend existing legislation, to adapt them to the best European and international models; the law enforcement – to improve tax relations with the participation of public authorities; scientific research – for further study of financial and legal issues of participation of public authorities in budget relations; educational process – when teaching the subjects ‘Financial Law’, ‘Tax Law’, ‘Administrative Law’, ‘Topical Problems of Financial Law of Ukraine’ and related training courses.  

scholarly journals Taxation of the income of arbitration administrator in form of expenses reimbursed in the bankruptcy procedure: problems of theory and practice

2020 ◽  
pp. 34-43
Author(s):  
Nadezda Nikolaevna Kiryanova
Keyword(s):  
Law Enforcement ◽  
Theory And Practice ◽  
Professional Activity ◽  
Tax Law ◽  
Economic Profit ◽  
Tax Legislation ◽  
Theoretical Approaches ◽  
Bankruptcy Procedure ◽  
Definition Of ◽  
Universal Law

This article examines the problem of taxation of the income of arbitration administrator in form of expenses reimbursed in the bankruptcy procedure. The author analyzes the problem of outlining the definition of income in tax law, considering the established law enforcement practice on the topic, as well theoretical approaches towards definition of this concept. The need is substantiated for legislative consolidation of the term of economic profit for the purpose of adherence to the principle of certainty of taxation of the incomes of private entities and formation of the universal law enforcement practice in settlement of tax disputes. In the course of this research, the author used a number of formal-logical methods: analysis, synthesis, induction and deduction. Based on the conducted study, it is suggested to form a position at the legislative level, according to which the expenses reimbursed by arbitration administrator in the of bankruptcy procedure are not defined as income according to the norms of tax legislation. The article describes the possibility for optimization of tax administration, related to computation and discharge of taxes by arbitration administrators as the subjects of professional activity.

The impact of tax policy on the implementation of the regulatory function of tax law

2021 ◽  
Author(s):  
Dmytro Kobylnik
Keyword(s):  
Public Relations ◽  
Tax Policy ◽  
Legal Regulation ◽  
Regulatory Function ◽  
Tax Law ◽  
Main Body ◽  
Special Role ◽  
Tax Legislation ◽  
Definition Of ◽  
The Impact

Problem setting. The social value, role and purpose of tax law are revealed in its functions as the main directions of its impact on public life. At the same time, the value potential of law is revealed by both general social and special legal functions. It is obvious that the implementation of the regulatory function of law is influenced by a number of factors, among which tax policy is important. Therefore, the purpose of the article is to characterize the impact of tax policy on the implementation of the regulatory function of tax law. Analysis of recent researches and publications. Note that the question of the functions of tax law, tax policy and their interaction is not entirely new to the science of tax law, because to some extent to their consideration resorted to O. S. Yemelyanov, А. А. Kovalenko, M. P. Kucheryavenko, Yu. L. Smirnikova, V. V. Chaika and others. However, so far it is impossible to say that they have received a proper scientific analysis, as financial scientists have not resorted to a comprehensive examination of them, and conducted a fragmentary study. Thus, the purpose of the article is to consider the impact of tax policy on the implementation of the regulatory function of tax law. Article`s main body. The article focuses on clarifying the impact of tax policy on the implementation of the regulatory function of tax law in modern conditions. The presence of a corresponding dialectical relationship between tax and legal regulation and tax policy is emphasized, which is reflected in two planes: (1) through the definition of goals, objectives, results of tax policy, the directions of regulation of tax relations, its subject matter, limits and methods are determined, by which rules of conduct are established for subjects of tax relations, that is, we are talking about the impact on lawmaking activities in the field of taxation, the implementation of the regulatory function of tax law; (2) by determining the quality and effectiveness of tax legislation, the extent to which the tax policy has been implemented is assessed. Conclusions and prospects for the development. As we have shown, tax policy has its own meaning, it is organically linked to tax law, which by implementing the regulatory function implements the vectors indicated by the policy. Given the profound transformation of public relations that has taken place in our country in recent years, tax policy should be given a special role as a strong foundation for ensuring the effectiveness of tax and legal regulation.

scholarly journals On the Application of Information Audit for the State Public Audit

2021 ◽  
Vol 11 (3) ◽  
pp. 36-46
Author(s):  
Ye. A. Chegrinets
Keyword(s):  
Public Management ◽  
Legal Status ◽  
Financial Control ◽  
Scientific Methods ◽  
The Public ◽  
Public Resources ◽  
General Scientific ◽  
Analytical Research ◽  
Basic Approaches ◽  
Definition Of

The paper analyzes methodological approaches to the implementation of information audit by public audit institutions. The aim of the research is to analyze instruments of the traditional information audit developed as a part of information management theory and to make propositions on its basis on the creation of methodology of information audit as a form of public audit. It is based on general scientific methods, including comparative analyzes. The article substantiates the necessity for public audit institutions to conduct information audit due to the key value of information and information resources for the legality and efficiency of the public resources' management. The authors analyze basic approaches to the definition of the traditional information audit and its instruments. Based on this the authors made a conclusion that such general approach could be used for the purposes of public audit with necessary amendments due to specific aims of this type of public financial control, legal status of public audit institutions and position of auditees in the public management system. The study defines basic stages of the information audit conducted by public audit institutions and unique characteristics of its aims due to their interrelations with the tasks of audits and analytical research performed by such bodies. The paper also proposes basic instruments for the data collection as well as a general approach to interaction between auditors conducting information audit, auditees and other stakeholders.The practical results of the research are relevant for the introduction of information audit instruments into the practice of public audit institutions and for the development of applicable methodological documents.

scholarly journals New approaches to the definition of violation of tax legislation

2021 ◽  
pp. 75-81
Author(s):  
Oksana Makuch
Keyword(s):  
Legal Regulation ◽  
Tax Law ◽  
Main Body ◽  
Modern Approach ◽  
Regulatory Authorities ◽  
Tax Legislation ◽  
The Subject ◽  
Research Questions ◽  
Definition Of ◽  
Problem Setting

Problem setting. With the adoption of the Law of Ukraine "On Amendments to the Tax Code of Ukraine to improve tax administration, eliminate technical and logical inconsistencies in tax legislation" of 16 January 2020, many provisions of which entered into force on January 1. 2021, the approach to defining the concept of violation of tax legislation and the characteristics of its composition was changed. In particular, guilt is established as a mandatory feature of a tax offense, liability is established not only for taxpayers, but also for regulatory authorities and their officials (officials). Analysis of recent research. Questions about the nature of the tax offense, its composition and characteristics were the subject of research by such scientists as: P. Duravkin, D. Kobylnik, A. Kotenko, M. Kucheryavenko, R. Khanova. However, given the changing legislative approach to the definition of tax offenses and the characteristics of its composition, there is a need to study them. The purpose of the article is to consider the novelties of the tax legislation of Ukraine to determine the violation of tax legislation. Article’s main body. The article considers the modern approach of the legislator to the definition of the concept of violation of tax legislation and the characteristics of its composition. Emphasis is placed on the inexpediency of fixing only an intentional form of guilt in committing violations of tax law. Conclusions. It is noted that currently the legislator provides for two different legal mechanisms for compensation for damage caused to the taxpayer by officials of the controlling body. It is emphasized that such an approach is one of the manifestations of permissive rule in tax and legal regulation. The necessity of making changes to the Tax Code of Ukraine to improve the definitions of ongoing and repeated tax offenses is argued.

scholarly journals METHODOLOGY OF THE STUDY OF THE CONSTITUTIONAL AND LEGAL STATUS OF THE PROSECUTOR OF UKRAINE

2019 ◽  
pp. 33-38
Author(s):  
O. I. Skybenko
Keyword(s):  
Qualitative Analysis ◽  
Legal Status ◽  
Cognitive Activity ◽  
Scientific Research ◽  
Informed Choice ◽  
Scientific Methods ◽  
Historical Method ◽  
System Method ◽  
Conscious Choice ◽  
Definition Of

The article deals with the concept of methodology and types of methods of studying the constitutional and legal status of the Prosecutor’s Office of Ukraine. The works of such authors are analyzed: VS Babkova V.O. Bonyak, IV Vernidubova, L.P. Zhuk, A.E. Konversky, O.V. Krushelnytska, A.Yu. Oliynyk, O.F.Skakun, F.O. Chmilenko The philosophical, general theoretical, constitutional aspects of methodology and separate groups of methods are investigated. The specific types of methods of research of the constitutional and legal status of the Prosecutor’s Office of Ukraine are analyzed. In the framework of scientific research an analysis of the use of the following methods is carried out: 1) dialectic method; 2) system method; 3) historical method; 4) formal-logical methods of research. The application of these methods will provide a qualitative analysis of the study of the constitutional and legal status of the prosecutor’s office in Ukraine in the process of reforming it and will allow formulating qualitative conclusions, proposals and recommendations. The author’s definition of the methodology and methods of study of the constitutional and legal status of the Prosecutor’s Office of Ukraine is proposed. The methodology of the study of the constitutional and legal status of the Prosecutor’s Office of Ukraine in the context of its reform is the doctrine of scientific methods of knowing the constitutional and legal status of the prosecutor’s office of Ukraine, which includes a system of general approaches, principles, methods, methods and means of such knowledge, conditions and preconditions for cognitive activity, including philosophical-ideological and methodological analysis for the purpose of scientific research of the most informed choice. The signs of the methodology of the study of the constitutional and legal status of the Prosecutor’s Office of Ukraine in the conditions of its reform are: 1) the doctrine of scientific methods of knowledge of the constitutional and legal status of the Prosecutor’sOffice of Ukraine; 2) a system of general approaches, principles, methods, methods and means of knowing the constitutional and legalstatus of the Prosecutor’s Office of Ukraine; 3) the combination of knowledge and activities, as conditions and prerequisites for thecognitive activity of prosecutors, including philosophical and ideological and methodological analysis, transforming their activitiesinto means of conscious choice and scientific research. Conclusions and recommendations are given.

Federal Tax Legislation as an Implicit Contracting Cost Benchmark: The Definition of Excessive Executive Compensation

2002 ◽  
Vol 77 (4) ◽  
pp. 997-1018 ◽  
Author(s):  
David G. Harris ◽  
Jane R. Livingstone
Keyword(s):  
Executive Compensation ◽  
Ceo Compensation ◽  
Tax Law ◽  
Tax Legislation ◽  
Cash Compensation ◽  
Compensation Standard ◽  
Contracting Costs ◽  
The Law ◽  
Definition Of

We examine how tax legislation that restricted firms' deductions of CEO compensation above $1 million reduced the implicit contracting cost of compensation for firms that were expected to pay below that amount and that were not directly affected by the law change. We find that firms that expected to pay their CEOs less than $1 million actually increased their CEOs' cash compensation, contrary to Congress's expectations. Moreover, the magnitude of the unexpected increase in compensation is proportional to how far the CEO's expected compensation fell below Congress's new $1 million reasonable-compensation standard. Thus, our study provides evidence that some of the largest U.S. corporations responded in a manner contrary to policymakers' expectations. Our findings also support the theory of implicit contracting costs, by demonstrating that many firms reacted in an economically rational fashion when a change in the tax law decreased their implicit costs of CEO compensation.

scholarly journals ON DEFINITION OF A DEPENDENT AGENT AS A TYPE OF PERMANENT ESTABLISHMENT: RUSSIAN AND INTERNATIONAL LEGAL REGULATION

2016 ◽  
pp. 0-0
Author(s):  
Яна Макарова ◽  
Yana Makarova
Keyword(s):  
International Law ◽  
Tax Avoidance ◽  
Legal Regulation ◽  
Tax Law ◽  
Global Community ◽  
Developed Economies ◽  
Tax Legislation ◽  
Permanent Establishment ◽  
Capital Outflows ◽  
Definition Of

This paper analyzes the definition and characteristics of a dependent agent as a subject of the international tax law and a special type of permanent establishment. The term “dependent agent” is not sufficiently studied either in Russia or globally. Over the last few years the global community has been concerned about capital outflows from developed economies through tax optimization structures, including a scheme aimed at artificial avoidance of permanent establishment. Based on international law and following the release of the OECD recommendations (BEPS project), the author of the article provides the analysis of the definition and main characteristics of a dependent agent, which may be incorporated into the Russian tax legislation. Development of certain criteria necessary for setting up a permanent establishment in the form of a dependent agent may lead to the establishment of clear rules governing this tax category. In turn, this may help to reduce practices of tax avoidance by foreign organizations who may try to artificially avoid creating permanent establishment in another tax jurisdiction.

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