scholarly journals Taxation experiment on self-employed citizens: fundamental provisions and criteria for efficiency assessment

2021 ◽  
pp. 8-17
Author(s):  
Marina Vyacheslavovna Chudinovskikh
Keyword(s):  
Russian Federation ◽  
Tax Revenue ◽  
Advantages And Disadvantages ◽  
Tax Legislation ◽  
Self Employment ◽  
Efficiency Assessment ◽  
The Subject ◽  
The Russian Federation ◽  
Current Stage

The relevance of this research is defined by the growing share of unreported employment and the need for elaboration of tax mechanisms, which would promote legalization of income that is currently not being taxed. The subject of this research is the taxation experiment on self-employed citizens. The goal lies characterization of the key vectors of taxation experiment on self-employed citizens, as well as development of proposals for assessing its efficiency. The author systematizes the norms the Taxation Code of the Russian Federation, federal and regional tax legislation, taxation statistics data, as well as outlines the changes to the experiment due to COVID -19 pandemic. The article provides an overview of the theoretical views of Russian scholars on the advantages and disadvantages of self-employment tax. it is proven that the current stage of the experiment can be considered successful based on substantial increase in the number of taxpayers and the volume of tax revenue. The scientific novelty consists in the development of approaches towards assessing the efficiency of taxation of self-employed citizens. The author proposes indicators that can be used for assessing efficiency of the experiment until 2028:  volume of tax revenue, number of taxpayers, number of tax disputes, tax arrears, amount of accrued dues, changes in tax revenue for other types of taxes that would replace self-employment tax.

APPLICATION OF A SPECIAL TAX REGIME FOR SELFEMPLOYED CITIZENS ON THE TERRITORY OF THE RUSSIAN FEDERATION. PROFESSIONAL INCOME TAX

2021 ◽  
Vol 2 (3) ◽  
pp. 41-48
Author(s):  
V. B. DZOBELOVA ◽  
◽  
A. E. SALAMOVA ◽  
Keyword(s):  
Russian Federation ◽  
Income Tax ◽  
Statistical Data ◽  
The Self ◽  
Federal Law ◽  
Tax Base ◽  
Advantages And Disadvantages ◽  
Research Article ◽  
The Subject ◽  
The Russian Federation

The relevance of the topic is largely due to the development of the country's tax base and the expansion of the geography of the special tax regime of the NAP. The main aspects of the functioning described in the work help to assess the advantages and disadvantages of the tax for self-employed persons. The purpose of the study is to reflect the trend in the development of a special tax regime for self-employed citizens in the Russian Federation. In connection with the purpose of the study, the following tasks were solved: to reveal the essence of the “self-employed population”, to characterize the main provisions of the special tax regime of the NAP, to consider the statistics of the number of self-employed persons in the Russian Federation, to identify the specifics of the tax regime for the self-employed population. The subject of the research is the special tax regime "Tax on professional income". The object of the research is the regulatory framework, as well as statistical data submitted by individuals to the Federal Tax Service on the implementation of activities to provide services to other individuals for personal, household and (or) other needs.As part of this research article explores the concept of "self-employed" citizens and trends in the use of special tax regime for the self-employed population in Russia according to the Federal Law from 27.11.2018 No. 422 «On the experiment of establishing a special tax regime "Tax on professional income"». The positive and negative aspects of the functioning of the tax regime are identified and the dynamics of the implementation of the law is studied.

scholarly journals LEGAL PRINCIPLES OF THE AUSTRIAN TAX SYSTEM’S REGULATION

2016 ◽  
Vol 1 (6) ◽  
pp. 0-0
Author(s):  
Оксана Журавлева ◽  
Oksana Zhuravleva
Keyword(s):  
Russian Federation ◽  
Federal State ◽  
Legal Principles ◽  
Federal States ◽  
Tax Legislation ◽  
Eurasian Economic Union ◽  
The Subject ◽  
The Russian Federation ◽  
Supranational Regulation

According to the Concept of the Foreign Policy of the Russian Federation, the establishment of the Eurasian Economic Union is a priority for Russia. It is necessary to take into account the experience of other federal states through the integration model’s creation. Austria is a federal state like the Russian Federation. The analysis of the Austrian experience in tax regulation including the implementation of supranational regulation rules in the national legislation may help to plan successful strategies. The article is focused on the legal basis for taxation in Austria. The subject of the research is the legal principles of taxation regulation, its dynamics, system and sources of tax legislation. The author concludes that 2015/2016 tax reform will change the implementation mechanisms of principles of federalism and justice. The research identifies tendencies for strengthening the role of federal regulation in taxation, harmonization of taxation procedures, revision of the economic model of taxation of physical persons’ incomes.

scholarly journals Value added tax on prepayments from the perspective of the Constitutional Court of the Russian Federation

2021 ◽  
pp. 1-7
Author(s):  
Olga Rusakova
Keyword(s):  
Russian Federation ◽  
Value Added ◽  
Constitutional Court ◽  
Value Added Tax ◽  
Systematic Analysis ◽  
Tax Legislation ◽  
Legal Position ◽  
The Subject ◽  
The Russian Federation ◽  
Constant Improvement

  The subject of this research is the decisions of the Constitutional Court of the Russian Federation pertinent to methodological questions of computation of the value added tax, namely the peculiarities of taxation of prepayments towards upcoming delivery of goods (execution of work, rendering services). The author examines the provisions of the Ruling of the Constitutional Court of the Russian Federation of 11.08.2018 No. 2796-O, which formulates the legal position on the question of establishing tax period essential for the buyer to restore the tax that was previously deducted for the transferred prepayment. Research methodology relies on the systematic analysis of tax legislation and established arbitration practice. Leaning on the conducted analysis of the provisions of tax legislation and decision of the Constitutional Court of the Russian Federation, it is determined that taxation depends on the economic activity of a taxpayer and is affected by multiple factors, which requires constant improvement of tax legislation. In conclusion, the author underlines the need for clarification of tax rules. The novelty of this work consist in proposal of the new algorithm for computation of the value added tax on prepayments, which would allow reducing efforts in maintaining tax records among taxpayers, as well as alleviate the risks for additional charge of tax and fines by fiscal authorities.  

The Theft of Cargo of Railway Rolling Stock: Issues of Criminal Characterization and Investigation

2019 ◽  
pp. 25-30
Author(s):  
Denis Grishin ◽  
Mariya Vilacheva ◽  
Irina Soshnikova
Keyword(s):  
Russian Federation ◽  
Rail Transport ◽  
Rolling Stock ◽  
Legal Literature ◽  
The Subject ◽  
The Russian Federation ◽  
Definition Of ◽  
Railway Rolling Stock

In the academic and educational criminal and legal literature, special attention is paid to crimes committed on rail transport. The statistics provided by the official website of the Prosecutor General’s Office of the Russian Federation confirms that the majority of these crimes are thefts. In the study, the issues of characterization of these crimes are analyzed, as well as their elements. Particular attention is paid to the subject of the crime: in most crimes it is special, and this also affects the characterization of such theft. Given the variability of approaches to qualifying of thefts, the authors propose their own definition of such theft. The methods of investigation of the above-mentioned thefts are examined. The authors cite various investigative situations arising on different stages of investigation and note that the characterization of theft of cargo of railway rolling stock, as well as determination of the range of people potentially involved in the crime, depends on where, when and how it was committed, what are the amount and the value of the property stolen, and whether the crimes are multiple.

Efficiency of the activity of the highest official of the subject of the russian federation: criteria of the assessment

2016 ◽  
Vol 5 (2) ◽  
pp. 90-97
Author(s):  
Денисова ◽  
Olga Denisova
Keyword(s):  
Civil Society ◽  
Public Participation ◽  
Russian Federation ◽  
Assessment Criteria ◽  
Quantitative Indices ◽  
Efficiency Assessment ◽  
Effi Ciency ◽  
Rating Process ◽  
The Subject ◽  
The Russian Federation

In the article the author analyzes the process of efficiency assessment of the activity of the highest official of the subject of the Russian Federation. The attention is focused on inadequacy of application of exclusively quantitative indices. Based on the analysis of expansion practice of assessment criteria of efficiency, the need of public participation in rating process is shown. In this context the activity of Fund of development of civil society is examined as the center which created the clear and acceptable system of rating indicators of effi-ciency of the highest officials.

scholarly journals Interpretation of certain aspects of criminal restriction of competition

2021 ◽  
pp. 48-58
Author(s):  
Ol'ga Evgen'evna Derevyagina
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Criminal Responsibility ◽  
Criminal Code ◽  
Practical Implementation ◽  
Federal Law ◽  
Law Enforcement Agencies ◽  
Tax Legislation ◽  
The Subject ◽  
The Russian Federation

The subject of this research is the norms of antimonopoly legislation aimed at prevention and suppression of cartels, the norms of tax legislation that define the income and establish special tax regime for professional income, the norms of the Chapter 22 of the Criminal Code of the Russian Federation, the draft federal law on amendments to the Article 178 of the Criminal Code of the Russian Federation, and practical implementation of the Article 178 of the Criminal Code of the Russian Federation. The goal of this research is to examine the concept of income derived by the cartel; establish whether self-employed citizens can be the subject of an offence under this category, and clarify the criminal responsibility of the parties to the cartel agreement. The novelty consists in the fact that this article is first to examine the question of attributing the individuals conducting business activity under the special “Professional Income Tax” regime (self-employed citizens) to economic entities (i.e., parties to the cartel agreement). The effective legislation indicates that self-employed citizens do not belong to this group, as they are not state registered. A substantiation is made that a conscious neglect or an indifference to such socially dangerous consequence as income unfeasible: the cartel agreement is aimed at derivation of sizeable income. A consciously indifferent attitude is possible only towards such socially dangerous consequence as infliction of considerable damage. The field of application of acquired results is the activity of law enforcement agencies.

scholarly journals Analysis of Official Information and Documents on Managing a Condominium as a Method of Sociological Research

Vestnik NSUEM ◽  
2019 ◽  
pp. 278-285
Author(s):  
D. B. Litvintsev
Keyword(s):  
Russian Federation ◽  
Sociological Research ◽  
Homeowners Associations ◽  
Documentary Analysis ◽  
The Subject ◽  
The Russian Federation ◽  
The Moment ◽  
Official Information ◽  
Current Stage

V.A.Yadov discussing the methods of documentary analysis noted that «the sociologist should show remarkable ingenuity in search of suitable documents, sometimes very unexpected». It was difficult to disagree with this, especially if it was an analysis of documents related to the activities of managing organizations and homeowners’ associations in order to study problems in the field of housing sociology. However, at the current stage of regional informatization and the development of housing and communal services in the Russian Federation, we can talk about increasing the transparency of the entire industry, which gave access to an unlimited circle of people to documents and information on managing condominiums, which at the moment can be the subject of empirical sociological research.

scholarly journals Tax incentives to encourage the implementation of digital innovations

2021 ◽  
pp. 1-11
Author(s):  
Valentina Mikhailovna Avdeeva
Keyword(s):  
Russian Federation ◽  
Main Tool ◽  
Tax Incentives ◽  
Innovative Activity ◽  
Advantages And Disadvantages ◽  
The Subject ◽  
The Russian Federation ◽  
The Government ◽  
Innovation Economy ◽  
Selection Of

Modern conditions dictate new challenges for the economy in order to remedy structural imbalances. The answers to these challenges can only be in the format of innovations. The past six month showed that successful players on any markets became the economic entities that have been actively implementing innovations, namely digital technologies and products. From the economic perspective, tax incentivization has always been the most effective tool for the innovative economic activity. In view of this, the goal of this research lies in substantiation of tax incentives to encourage the implementation of digital innovations. The subject of this article is tax incentives for the implementation of digital innovations. Description is given to the advantages and disadvantages of the existing tax system of stimulating innovative activity in the Russian Federation, examination of tax incentives as the main tool for stimulating innovative activity in the Russian Federation, and formulation of the proposals for improving the legislation on taxes and fees for increasing the efficiency of innovation economy. The key principle of the development of tax mechanism is the selection of effective tax instruments that meet the objectives of the government and economic system. The implementation of digital innovations is much more dynamic due to the comprehensive use of the systems of mechanisms for regulating tax activity. As a result, the author determines the flaws in tax incentives aimed at encouraging the implementation of digital innovations, as well as develops recommendations for improving the methods of tax incentives for the implementation of digital innovations.

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 Digitalization of state administration in the Russian Federation: advantages and risks

2021 ◽  
pp. 42-51
Author(s):  
Vasilii Aleksandrovich Iakovlev-Chernyshev
Keyword(s):  
Russian Federation ◽  
Legal Framework ◽  
Legal Aspects ◽  
Russian Society ◽  
Stage Of Development ◽  
State Administration ◽  
Legal Risks ◽  
The Subject ◽  
The Russian Federation ◽  
Current Stage

The subject of this research is the organizational-legal aspects of digitalization of state administration in the Russian Federation. The goal is to detect the key risks associated with digitalization of state administration at the current stage, as well as seeking the ways for their elimination. Research methodology is employs systemic and complex approaches, set of general and private scientific research methods, including analysis, synthesis, induction, deduction, system-structural, logical, formal-legal, etc. For achieving the set goal, the author explores the main vectors, determines advantages, and systematizes risks associated with digitalization processes in the system of state administration at the present stage of development of the Russian society. Based on the acquired results, the author draws the following conclusions that contain the elements of scientific novelty: the risks associated with digitalization processes in the system of state administration include organizational-administrative, economic, informational, and legal groups; description is given to the essence of each risk group; special attention is given to the legal aspects. Recommendations are made for mitigating the legal risks through improving the normative legal framework of digitalization of state administration in the Russian Federation. The presented materials can be implemented in the activity of public administration bodies, as well as further research in the area of digitalization of state administration.

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