TAX RISKS WHEN DOING BUSINESS IN RUSSIA

2021 ◽  
pp. 31-43
Author(s):  
Nikolay Z. Zotikov
Keyword(s):  
Russian Federation ◽  
Optimization Methods ◽  
Tax Legislation ◽  
Doing Business ◽  
Pricing Rules ◽  
The Russian Federation ◽  
Tax Benefits ◽  
Definition Of ◽  
Control Work

The tax legislation does not contain a clear definition of the term "tax risks". Setting up and expanding a private business is not an easy task. Apart from the idea and a great desire to do business, financial resources are necessary, the investment of which does not always bring benefits. Risks in doing business are on the watch for any entrepreneur, not only a beginner, but that who has been running his business for more than a year as well. When finances are invested in any business, the risk is always present. The causes for tax risks uprising may be: frequently changing tax legislation, in connection with which the business does not have time to master the changing rules of the game in time; failure (late) execution of fiscal liabilities in the manner and time limits provided for by the Tax Code of the Russian Federation; work with unscrupulous partners; transactions between related parties (violation of pricing rules for these transactions); minimizing taxes by applying optimization methods not provided for by the Tax Code of the Russian Federation. Tax risks exist not only for taxpayers, but for the state as well, which is associated with a possible decrease in tax revenues, which are the financial component of the budget. The article provides a classification of risks, factors that cause tax risks in an organization. The level of risk remains high when working with counterparties, and therefore, despite the adoption of Article 54.1 of the Tax Code of the Russian Federation, which replaced the concept of obtaining unjustified tax benefits, the importance of caution and prudence in choosing a counterparty does not become weaker. The author presents the key performance indicators of the control work carried out by the tax authorities for 2016–2019.

scholarly journals CONSTITUTIVE EVALUATIVE CONCEPTS IN CRIMINAL LAW: CONCEPT, TYPES, FUNCTIONS, ESSENTIAL FEATURES

2021 ◽  
Vol 31 (3) ◽  
pp. 450-458
Author(s):  
D.R. Kasimov
Keyword(s):  
Russian Federation ◽  
Criminal Law ◽  
Structural Features ◽  
Criminal Code ◽  
New Classification ◽  
Functional Features ◽  
The Russian Federation ◽  
Definition Of ◽  
Cognitive Meaning

The article provides a new classification of evaluative concepts enshrined in the Criminal Code of the Russian Federation, indicates the purpose of its existence in the doctrine of criminal law. The article describes the definition of constitutive evaluative concepts that are determined as legislatively vague evaluative concepts that, by their normative-essential and functionally-substantive characteristics, are absolute, necessarily alternative, or accompanying structural features of a crime. Through the prism of the features of constitutive evaluative concepts, their varieties, essential features and functions are distinguished; interpretation (including cognitive) meaning is revealed. Moreover, the interpretation features of these evaluative concepts are considered in two interdependent aspects: the structurally-essential (associated with the types, attributes and functions of constitutive evaluative concepts) and the procedural-substantive (associated with the informative and informative activities of the interpreter). It is indicated that the interpretation features of an structurally-essential nature are, firstly, in the composition and criminogenic properties of constitutive evaluative concepts, and secondly, in the semantic structural composition, indicating a meaningful dependence of the evaluative concept on the accompanying structural features of a crime, and thirdly, legally significant functional features. At the same time, interpretative features of a procedural-substantive order are also highlighted, which include, firstly, the need for a paramount definition of the criminogenic determinant, designed to establish the structural features of a crime in a perfect act, and secondly, in an increased degree of normative casuistic derivative of these evaluative concepts. The author comes to the conclusion that constitutive evaluative concepts are interpreted according to the same logical-linguistic and legal laws, but with some marked structurally meaningful features.

Grounds for the mitigation of criminal punishment in the criminal legislation of Russia

2019 ◽  
pp. 116-122
Author(s):  
Сергей Владимирович Тасаков ◽  
Владимир Сергеевич Тасаков
Keyword(s):  
Russian Federation ◽  
Criminal Responsibility ◽  
Criminal Policy ◽  
Criminal Punishment ◽  
The Russian Federation ◽  
Definition Of ◽  
Criminal Legislation

В статье рассматриваются основания смягчения уголовного наказания в уголовном законодательстве Российской Федерации. Основания смягчения уголовного наказания направлены на снижение бремени уголовного наказания, что в свою очередь опосредованно влияет на процесс реализации уголовной политики. Проводится различие терминов «смягчение» и «освобождение» от уголовной ответственности и ее «исключение». Исследуются межотраслевое содержание системы оснований смягчения уголовного наказания, а также признаки системы оснований смягчения уголовного наказания и классификация оснований смягчения уголовного наказания. Дается доктринальное определение системы оснований смягчения уголовного наказания. The article discusses the grounds for mitigating criminal punishment in the criminal legislation of the Russian Federation. The grounds for mitigation of criminal punishment are aimed at reducing the burden of criminal punishment, and that, in turn, indirectly affects the process of implementation of criminal policy. A distinction is made between the terms “mitigation” and “exemption” from criminal responsibility and its “exclusion”. The intersectoral content of the system of grounds for mitigation of criminal punishment, as well as signs of the system of bases for mitigation of criminal punishment and the classification of the grounds for mitigation of criminal punishment are investigated. A doctrinal definition of the basis for the mitigation of criminal punishment is given.

scholarly journals Procedures for Financial Monitoring of the Banking Sector in Russia

2017 ◽  
Vol 12 (3) ◽  
pp. 89-96
Author(s):  
A. I. Andrianova
Keyword(s):  
Russian Federation ◽  
Banking Sector ◽  
Banking System ◽  
Financial Control ◽  
Combined Control ◽  
The Russian Federation ◽  
Definition Of ◽  
Financial Monitoring ◽  
Banking Operations

The article analyzes the nature, content, and variety of procedures that are used by authorized subjects (organizations and government agencies) for the purposes of financial monitoring as a form of financial control of banking operations in the Russian Federation. The author proposes a classification of financial monitoring procedures based on analysis of the national banking legislation and secondary legal acts issued by the Central Bank of the Russian Federation. A definition of the notion of legal techniques used for financial monitoring of the banking system in Russia is also presented. The paper argues in favor of comprehensive financial monitoring, as well as combined control and informational nature of procedures used for the financial monitoring of banking operations in Russia.

scholarly journals Comparative Analysis of Terminology of Tax Law of Russia and France

Legal Concept ◽  
2021 ◽  
pp. 72-76
Author(s):  
Alexander Goncharov ◽  
◽  
Irina Zemlyanskaya ◽  
Galina Baryshnikova ◽  
◽  
...  
Keyword(s):  
Comparative Analysis ◽  
Russian Federation ◽  
Scientific Knowledge ◽  
Scientific Work ◽  
Tax Law ◽  
Tax Legislation ◽  
Specific Term ◽  
The Russian Federation ◽  
Tax Payments ◽  
Definition Of

Introduction: Russian and French tax legislation presupposes the presence of special terms reflecting taxation processes, therefore, the article raises the question of the initial definition of all terms with the meaning of “tax” and characteristics that determine its economic essence. Everything mentioned above determined the relevance of scientific work and the authors set the aim of conducting a comparative analysis of the terminology of tax law in Russia and France. Methods: the methodological basis of this research is a set of methods of scientific knowledge, among which the main place is occupied by the methods of consistency, analysis, comparative legal and descriptive. Results: the author’s position substantiated in the work is based on the tax legislation of Russia and France. Based on a comparative analysis of the norms of the Tax Code of the Russian Federation and the Tax Code of France, a study of the types of tax payments is carried out. The question of the term “tax and collection” is raised. Conclusions: as a result of the study, it was determined that the term “taxes and fees” is used as a generic one, while the preference for establishing various types of taxes and fees applied in Russia and France is given to such a specific term designation as “tax”. It was revealed that, despite the use in the tax legislation of France in the name “taxe”, “la taxe foncière” is a tax. It has been established that in the Tax Code of the Russian Federation and the Tax Code of France, the terms of taxation are used as a means of formalizing the language for special purposes and contribute to the establishment and development of legal discourse.

scholarly journals Doctrinal issues of criminal responsibility in Russian criminal law

2019 ◽  
pp. 128-135 ◽  
Author(s):  
E. N. Barkhatova
Keyword(s):  
Russian Federation ◽  
Criminal Law ◽  
Criminal Responsibility ◽  
Criminal Code ◽  
Point Of View ◽  
Legal Nature ◽  
The Russian Federation ◽  
The Moment ◽  
Definition Of

The paper is devoted to determining the moment of criminal responsibility and its content. The positions existing in science and practice are analyzed. The point of view on the occurrence of criminal responsibility at the moment when a person is being charged with a crime is substantiated. This opinion is supported by an analysis of Art. 299 and 305 of the Criminal Code of the Russian Federation. The relationship between the characteristics of the subjective side of the crime and the emergence of criminal responsibility is demonstrated. The content of criminal responsibility has been examined both in the criminal law and in the criminal procedure aspect. The emergence and termination of criminal responsibility, as well as its content, are examined, inter alia, through the prism of the grounds for relief from it provided for in Sec. 11 of the Criminal Code of the Russian Federation. Other measures of a criminal legal nature have been studied as constituting criminal responsibility. The issue of the possibility or impossibility of including them in the content of criminal responsibility has been resolved. The classification of the components forming the content of criminal responsibility is proposed. The definition of criminal responsibility is formulated, which, according to the author, should be enshrined in the Criminal Code of the Russian Federation.

scholarly journals The development budget and its role in the implementation of the region’s investment policy

2021 ◽  
pp. 168-175
Author(s):  
S. N. Rukina ◽  
K. A. Gerasimova ◽  
A. S. Takmazyan ◽  
K. N. Samoylova
Keyword(s):  
Russian Federation ◽  
The State ◽  
Investment Projects ◽  
Tax Legislation ◽  
The Subject ◽  
The Russian Federation ◽  
Tax Benefits ◽  
The Stability ◽  
Monetary Income

Realizing the role of investments for the implementation of the policy of economic growth and increasing the monetary income and savings of the population, it is proposed to develop the development budget in the regions as an independent target monetary fund as part of the consolidated budget of the subject of the Russian Federation and a tool for activating investment processes. The authors substantiate two options for the formation of its income based on the state of the economic potential of the region and inter-budgetary relations in the country. The article argues for the need to reflect in the development budget tax expenditures corresponding to the amount of incentive tax benefits provided by the sub-federal government to investors. The analysis of the forms of state support for investment projects in the Rostov region that are in demand by business – tax incentives, “engineering” subsidies, special investment contracts-allowed us to formulate a set of measures to improve tax legislation. The full functioning of the development budget is impossible without its consolidation in the Budget Code of the Russian Federation, as well as simplification of the mechanisms for providing tax instruments that stimulate investment processes, maintaining the stability of tax legislation, and expanding the tax independence of the state authorities of the subjects of the Russian Federation. 

scholarly journals Taxes and taxation. Tax system of the Russian Federation

2017 ◽  
Author(s):  
Валентина Водопьянова ◽  
Valentina Vodop'yanova ◽  
Ольга Ворожбит ◽  
Ol'ga Vorozhbit
Keyword(s):  
Russian Federation ◽  
Training Manual ◽  
Tax System ◽  
Tax Legislation ◽  
Detailed Classification ◽  
History Of ◽  
The Russian Federation ◽  
History Of Formation ◽  
Modern Condition

The training manual contains theoretical material on taxation of commercial enterprises and individuals. Reveals basic concepts of taxation, presents a detailed classification of taxes and levies in the Russian Federation, considers the history of formation and modern condition of the Russian tax system. The manual reflects the current regulatory framework under Russian tax legislation. Methodical apparatus of the textbook contains questions, tasks and cases that contribute to the consolidation of the material, focuses on the practical application of the knowledge. For students studying in the areas of "Economics", "Management", "commodity science", "Economics and management of the national economy".

scholarly journals The system of tax incentives in regional tax policy

2021 ◽  
Vol 128 ◽  
pp. 01010
Author(s):  
Andrey Glotko ◽  
Gennady Lyaskin
Keyword(s):  
Russian Federation ◽  
Tax Policy ◽  
Tax Incentives ◽  
Altai Republic ◽  
Structure And Dynamics ◽  
The Russian Federation ◽  
Ministry Of Finance ◽  
Tax Benefits ◽  
Favorable Conditions

The article analyzes the problem of optimization of tax benefits in formation of tax policy at the regional level. The application of a systematic approach in improving the regional tax regime has been substantiated. The content and functions of tax benefits have been determined. The classification of tax incentives is presented. The characteristic of the tax policy of the Altai Republic is given on the basis of the recommendations of the Ministry of Finance of the Russian Federation. The structure and dynamics of tax expenditures in the budget of a constituent entity of the Russian Federation are analyzed. The orientation of the tax policy of the Altai Republic towards improving regional legislation with the continuation of the course towards creating favorable conditions for development of entrepreneurship and stimulating the investment attractiveness of the region is revealed. A number of offers for improving the tax policy of the Altai Republic in terms of optimizing the system of tax incentives have been substantiated.

scholarly journals “Active Measures” of the USSR Against the USA: Old Soviet Games in the New Geopolitical Reality

2020 ◽  
pp. 21-41
Author(s):  
Dmytro Dubov ◽  
Anastasiia Barovska ◽  
Iryna Koretska
Keyword(s):  
Russian Federation ◽  
Specific Problem ◽  
The Past ◽  
The Usa ◽  
The Russian Federation ◽  
Hybrid War ◽  
Definition Of

The growth and dissemination of Russia’s propaganda have become a serious threat in recent years. But these efforts of Russia are not new, they have a basis in the past – known as “active measures.” Therefore, the problem of detecting and counteracting these “active measures,” first and foremost, is that there is no commonly accepted definition of the term. Therefore, the authors addressed the specific problem of the definition of “active measures.” The authors found that all “active measures” were subordinated to a single political strategic idea, and this idea was carried out by various methods. The authors are convinced that any classification of current “active measures” should be based on the methods detected. In order to identify these methods, the scheme of “active measures,” suggested by S. K. Whittle, is used. At the same time, his scheme has been supplemented, and the relevant cases for the application of different methods of “active measures” are given. An attempt is made to compare the methods of applying “active measures” with current aspects of the hybrid war of the Russian Federation, in particular in Ukraine.

scholarly journals Self-Employed Citizens: The Concept and the Legal Regulation

JURIST ◽  
2021 ◽  
Vol 3 ◽  
pp. 37-43
Author(s):  
Lyubov Yu. Malinina ◽  
Keyword(s):  
Russian Federation ◽  
Legal Regulation ◽  
Constitutional Court ◽  
Legal Concept ◽  
Tax Legislation ◽  
Judicial Practice ◽  
Legal Literature ◽  
The Russian Federation ◽  
Theory Of Law ◽  
Definition Of

One of the topics discussed at scientific conferences and considered in the legal literature in the past few years is the selfemployment of citizens. This article analyzes the use of the concepts of “self-employment”, “self-employed citizens” in current legal acts and judicial practice of the Constitutional Court of the Russian Federation, on the basis of which it is concluded that there is no legislative definition of these concepts and a unified approach to their application in judicial practice. As a result of consideration of the points of view existing in the theory of law regarding the concept of “self-employed citizens” and persons who can be attributed to them, the opinion was developed that “self-employed citizens” is not a legal concept, but a general (collective) concept that denotes individuals independently providing themselves with work. An overview of the provisions of civil and tax legislation, as well as the legislation of the constituent entities of the Russian Federation, regulating the activities of self-employed citizens is presented. Particular attention is paid to the experiment carried out in a number of constituent entities of the Russian Federation to establish a special tax regime “Tax on professional income”

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