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 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 Fiscal Measures to Boost the Economic Development of Russian Territories

2020 ◽  
Vol 12 (5) ◽  
pp. 99-113
Author(s):  
A.D. Andryakov ◽  
◽  
E.A. Dombrovskiy ◽  
◽  
Keyword(s):  
Economic Development ◽  
Income Tax ◽  
Federal Budget ◽  
Corporate Income Tax ◽  
Compensation Mechanism ◽  
Russian Regions ◽  
The Russian Federation ◽  
Reduced Rate ◽  
Equalization Grants ◽  
Additional Stimulation

Two possible directions of fiscal measures aimed at improving Russian territories’ economic development are discussed in the paper: one at the level of largest agglomerations and another one at the regional level. It is widely accepted that agglomerations are “engines” of economic growth. The Strategy of Spatial Development of the Russian Federation until 2025 pays special attention to the development of agglomerations. However, the latter process has not only natural limitations, but also institutional ones arising from low fiscal independence of municipalities which form agglomerations. To overcome the institutional limitations, the paper proposes a set of fiscal measures, including a redistribution of tax revenues and expenditure obligations between the center of a given agglomeration and the region that contains it. The current fiscal mechanisms of stimulating economic development of Russian regions are analyzed. A mechanism of additional stimulation for regions to develop their own revenue base is proposed; it includes the transfer of receipts of VAT levied with a reduced rate of 10 % to regions in exchange for centralization of some part of corporate income tax in the federal budget. Different scenarios of this exchange are analyzed. It is shown that centralization of the corporate income tax amount corresponding to the 1 % rate in the federal budget in exchange for the transfer of VAT levied with a rate of 10 % to regions with a compensation mechanism within the transferred amounts is neutral to the federal budget and to budgets of the regions which receive equalization grants.

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.

scholarly journals REGINAL BUDGETS IN THE FIRST QUARTER OF 2019: IS THERE GROWTH POTENTIAL?

Federalism ◽  
2019 ◽  
pp. 172-185
Author(s):  
L. N. Lykova
Keyword(s):  
Russian Federation ◽  
Income Tax ◽  
Federal Budget ◽  
Growth Potential ◽  
Budget Deficits ◽  
Personal Income Tax ◽  
Revenue Growth ◽  
The Russian Federation ◽  
Regional Budgets ◽  
Budget Revenue

There has been an increase of the RF subjects consolidated budgets revenues in the first quarter of 2019. It takes place together with the slowdown in economic growth. The basis of this budget revenue growth was formed by corporate income tax receipts (results of final calculations of previous year), personal income tax and excise. In contrast to the Federal budget, the subjects of the Russian Federation used most of the revenue growth to increase  funding at the beginning of the year. Тhus, in the first quarter of the year, the priorities for the consolidated budgets of the subjects of the Russian Federation were education, social policy and housing and communal services. At the same time, the volume of investments in fixed capital at the expense of regional budgets has significantly decreased, largely determining the overall dynamics of this indicator. The problem of budget deficits remains for several Russian regions despite the positive dynamics of revenues. It requires restraining the growth of key budget expenditures.

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 Investment tax withholdings for corporate income tax as a promising instrument of support of territorial clusters in Russia

2020 ◽  
pp. 18-31
Author(s):  
Emma Bakhshian
Keyword(s):  
Russian Federation ◽  
Income Tax ◽  
Synergetic Effect ◽  
Tax Incentives ◽  
Legal Framework ◽  
Corporate Income Tax ◽  
Innovation Activity ◽  
State Support ◽  
Tax Incentive ◽  
The Russian Federation

The subject of this research is the investment tax withholdings for corporate income tax as tax incentive for the development of innovative territorial clusters in Russia. The characteristics of cluster approach in economy are described. Special attention given to the federal programs of the Ministry of Economic Development of the Russian Federation aimed at support of the development of innovative territorial clusters. The author highlights the key advantages of tax incentives over other forms of state support the development of clusters. The article indicates the tax breaks related to clusters contained in the current taxation legislation. The analysis is conducted on the establishing normative legal framework of constituent entities of the Russian Federation pertaining to investment tax withholdings for corporate income tax. The conclusion is made on the importance of state support of the development of innovative clusters, which in the conditions of termination of direct funding in form of subsidies can be carried out in form of tax incentives of the investment and innovation activity of participants of the clusters. The analysis of regional legislation allowed revealing that the current structure of investment tax withholdings in some Russian regions is “overwhelmed” with not always objective restrictions or inflated requirements, which substantially limit its availability for the taxpayers, as well as reduce its effectiveness. The author offers to orient the function of the incentive towards the participants of innovative territorial clusters in their regions, which due to the generated within them synergetic effect, would lead to the increase of tax revenues in these regions.

CODIFICATION PROBLEMS OF NECESSARY DEFENSE AFFECTING ITS IMPLEMENTATION

2020 ◽  
Vol 10 (3) ◽  
pp. 155-163
Author(s):  
PETRUSHENKOV ALEXANDR ◽  
Keyword(s):  
Russian Federation ◽  
Criminal Law ◽  
Criminal Code ◽  
Educational Institutions ◽  
Scientific Article ◽  
Teaching Staff ◽  
Self Defense ◽  
Special Part ◽  
The Russian Federation ◽  
Legislative Activities

Objectives. The goal of scholarly research is to develop proposals for amendments in criminal law General and Special part of Criminal code of the Russian Federation governing self-defense. The scientific article identifies legislative gaps and contradictions that hinder the effective implementation of the necessary defense and require prompt solutions. Methods. The article analyzes such concepts as “self-defense”, “public assault”, “excess of limits of necessary defense”, “violation of the conditions of lawfulness of necessary defense”, “surprise assault”, “rights defending or other persons, interests of the state”. The use of logical and comparative legal methods allowed us to develop proposals for making changes to the criminal law norms that establish the necessary defense. Conclusions. The article shows the conflicts and gaps legislative recognition of self-defense and, in this regard, the complexity of its implementation in the articles of the Special part of the Criminal code of the Russian Federation and practical application. Changes are proposed to the criminal law norms regulating the necessary defense, both in the General and in the Special part of the Criminal code of the Russian Federation. Sense. The content of the scientific article can be used by the teaching staff of higher educational institutions when teaching the course “Criminal law”. The results of the work can be useful to persons who carry out legislative activities in the field of criminal law. The leitmotif of the article can be used in the preparation of dissertation research.

THE BASIC DIRECTIONS OF PERFECTION OF TAX SYSTEM

2018 ◽  
Author(s):  
Вера Шумилина ◽  
Vera Shumilina ◽  
Анастасия Борзых ◽  
Anastasia Borzykh ◽  
Александр Трандофилов ◽  
...  
Keyword(s):  
Russian Federation ◽  
The State ◽  
Functional Characteristics ◽  
Tax System ◽  
The Russian Federation

The article discusses the features and main ways to improve the functioning of the tax system of the Russian Federation. The main criteria of functional characteristics of the category of taxes are revealed. The main directions of management of the tax system in the financial activities of the state. The most effective measures to improve the tax system are identified.

CURRENT ISSUES OF INTERBUDGETARY EQUALIZATION

2020 ◽  
Vol 1 (12) ◽  
pp. 74-78
Author(s):  
A. A. BISULTANOVA ◽  
Keyword(s):  
Economic Policy ◽  
Economic Development ◽  
Russian Federation ◽  
Current System ◽  
Federal Budget ◽  
Financial Resources ◽  
Socio Economic Development ◽  
Interregional Differentiation ◽  
The Russian Federation ◽  
The Stability

The author touched upon topical issues of inter-budget alignment, budget provision of regions with financial resources, focusing on factors that directly affect the stability of the budget system, as well as highlighting problems in the budget sphere that require urgent attention from the authorities. It is concluded that the level of interregional differentiation continues to increase, and the modern mechanism of budget equalization requires urgent amendments and adjustments. It is emphasized that the main goals of socio-economic development of the Russian Federation related to the transition to an innovative type of development, changes in the structure of the national economy, set out in strategic documents and messages of the President of the Russian Federation and declared since 2009, are not being implemented, and the effectiveness of state economic policy and Federal budget expenditures for its implementation remains low. This indicates the need to review the current system.

Sign in / Sign up

Export Citation Format

Share Document