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.

Tax Law

2019 ◽  
Author(s):  
Ol'ga Kolesnichenko
Keyword(s):  
Information Systems ◽  
Tax Law ◽  
Tax Legislation ◽  
Judicial Practice ◽  
Theoretical Approaches ◽  
Current Trends ◽  
General Part

In this tutorial, devoted to the General part of the Russian tax law, special attention is paid to the assessment of theoretical approaches to key problems and sections of tax law in accordance with current trends in the development and novelties of tax legislation, a substantive analysis of the information systems and resources used in the practice of tax authorities, with the help of which the execution of the tax obligation is ensured, the assessment of prospects for improving tax control and its certain forms, as well as the analysis of controversial situations in the application of tax legislation, taking into account the guidance of the Federal tax service of Russia and judicial practice. It is intended for students studying in the enlarged group of specialties "Jurisprudence", as well as all those who are interested in the problems of tax law in Russia

scholarly journals Psychological and pedagogical competence of parents raising children included in joint education: theory and practice of research

2019 ◽  
Vol 70 ◽  
pp. 10010 ◽  
Author(s):  
Elena Slusareva ◽  
Anna Kabushko ◽  
Aleksej Dontsov
Keyword(s):  
Empirical Study ◽  
Inclusive Education ◽  
Educational Practice ◽  
Theory And Practice ◽  
Raising Children ◽  
Theoretical Approaches ◽  
Education Theory ◽  
Pedagogical Competence ◽  
Definition Of ◽  
Primary School Age

The article presents theoretical approaches and an empirical study of the problem of psychological and pedagogical competence of parents of children included in joint education as conditions for the effective implementation of inclusive educational practice. Theoretical approaches to the definition of «psychological and pedagogical competence of parents», its structural components and their content, due to the specifics of joint education of children with different psychophysiological status, are considered. The results of an empirical study of the psychological and pedagogical competence of parents of two groups are presented: parents of children of primary school age with normal psychophysical development and parents of children with disabilities included in joint (inclusive) education. The reliability of the research results is due to the use of a complex of methods of theoretical and empirical research, the representativeness of the sample: 354 parents raising children included in joint education.

scholarly journals EVOLUTION OF THEORETICAL APPROACHES OF DEFINITION OF AN ASSET IN INTERNATIONAL FINANCIAL REPORTING STANDARDS

2019 ◽  
Vol 2019 (4) ◽  
pp. 29-41
Author(s):  
Mark BALTABEKOV ◽  
Keyword(s):  
Financial Reporting ◽  
Accounting Standards ◽  
Economic Benefits ◽  
Financial Accounting ◽  
Professional Activity ◽  
International Accounting ◽  
International Accounting Standards ◽  
Theoretical Approaches ◽  
Definition Of ◽  
International Accounting Standards Board

The author establishes a goal to analyze evolution of asset’s definition in professional activity of International Accounting Standards Board and to demonstrate the processes underlying the decision-making activities have been done by its experts. The article describes in chronological order how financial accounting experts introduced improvements on asset’s definition from one meeting to another and what kind of ideas of economic and semantic nature were used to back up those improvements. The author also sheds light on and scrutinizes a few papers adopted by International Accounting Standards Board and some other accounting bodies that provided the process of evolution of an asset’s definition with relevant concepts and ideas. The article discusses fundamental principles of financial accounting in regards of interrelations between economic benefits and an asset followed by analyzing of related doctrinal teachings of western theoreticians thereto. It was stated that most of theoreticians support the idea that asset and economic benefits are totally different phenomena and article promotes some arguments why this position is true. The author also draws a theoretical conclusion that economic benefits always flow to the entity in case of usage or selling of an asset, but these benefits are generated either in a form of economic benefits as itself or in a form of asset. The article provides a brief analysis of characteristics of a right having a potential to produce economic benefits and what consequences a new definition of an asset can have on accounting treatment in case of shifting away from accounting for physical objects and toward accounting for a right or a set of rights.

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.

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 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.

Psychological service in law enforcement agencies: history of formation, development and current issues

2021 ◽  
pp. 15-24
Author(s):  
Stanislav N. Savinkov
Keyword(s):  
Law Enforcement ◽  
Psychological Services ◽  
Professional Activity ◽  
Law Enforcement Agencies ◽  
Historical Method ◽  
Psychological Service ◽  
Current State ◽  
History Of ◽  
The Creation ◽  
Definition Of

The purpose of this study is to analyze the formation and prerequisites for the development of psychological service in law enforcement agencies, as well as to generalize the problems that face the modern psychological service. We analyze psychological and pedagogical literature and present main stages of the development of psychological service in law enforcement agencies in Russia and abroad. We consider the works and studies of scientists who have had a significant impact, as well as contributing to the creation of psychological services in law enforcement agencies. We note the specifics of the activities of psychologists of various law enforcement agencies abroad and in Russian psychological services. We consider the current state of psychological service in law enforcement agencies, and also identify the main problems facing psychological services in the modern period, requiring the search for effective solutions. The elements that make up the success of the work of the psychological service are emphasized. The main purpose of the psychological service, its role and the dependence of the process of increasing the success of functioning are determined. The definition of a psychological service functioning in law enforcement agencies is given. The current state of the psychological service in Russia and abroad is characterized. The most important and most significant events that influenced the formation of the system of training specialists in the field of professional activity are noted. The historical method and the analysis of the literature allowed us to identify works that largely determined the directions of research, both in military and legal psychology and pedagogy, which in many ways became the basis for the creation of psychological services.

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 THE ESSENCE OF ADMINISTRATIVE AND LEGAL MEANS OF STRUGGLE WITH DRUG TRAFFICKING OFFENSES

2021 ◽  
pp. 113-117
Author(s):  
M. Huminsky
Keyword(s):  
Law Enforcement ◽  
Drug Trafficking ◽  
Theoretical Approaches ◽  
Definition Of

The article discusses theoretical approaches to the content of the concept of administrative and legal means of combating offenses in the field of drug trafficking, provides the author's definition of the desired concept. The emphasis is made on the features of the use of persuasion methods and methods of coercion in law enforcement, criteria for the classification of persuasive methods are highlighted, and their effectiveness is assessed.

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