scholarly journals Tax control over the computation and discharge of VAT in services rendered by foreign companies in electronic form on the territory of the Russian Federation: legal aspect

2021 ◽  
pp. 70-84
Author(s):  
Mikhail Aleksandrovich Eremkin
Keyword(s):  
Russian Federation ◽  
Legal Aspect ◽  
Value Added ◽  
Legal Regulation ◽  
Tax Administration ◽  
Foreign Companies ◽  
The Past ◽  
Electronic Form ◽  
The Russian Federation ◽  
Internet Company

This article is dedicated to the analysis of relevant problems of tax control in the e-commerce sector caused by digitalization and globalization of business. The author gives general characteristics to tax control as the key element of tax administration; examines the peculiarities of legal regulation of the value-added tax for services rendered by foreign companies in electronic form on the territory of the Russian Federation. Description is given to the amendments in the Russian legislation on taxes and fees related to the establishment of new rules of VAT taxation for electronic services provided by foreign suppliers, which have been enacted in the past five years. Attention is turned to such instrument of interaction of the Federal Tax Service of Russia with foreign companies as the “VAT office of a foreign Internet company”. Analysis is conducted on the major problems of tax control over the computation and discharge of VAT in rendering transboundary electronic services on the territory of the Russian Federation, which emerge also due to the gaps in legal regulation. The author outlines the vectors of improving tax control in this sphere. The conclusion is made on the need for amending the legislation of the Russian Federation on taxes and fees, further expansion of the use of digital technologies in tax administration, and creation of infrastructure necessary for automated interaction with various institutions and tax authorities of other countries, development of international cooperation, and formation of tax culture.

Particularity of Recognition and Enforcement of Foreign Arbitral Awards in the Russian Federation: Public Policy

2019 ◽  
Vol 19 (1) ◽  
pp. 307-322
Author(s):  
Václav Pravda
Keyword(s):  
Public Policy ◽  
Russian Federation ◽  
Common Knowledge ◽  
Foreign Companies ◽  
The Past ◽  
The Future ◽  
Recognition And Enforcement ◽  
The Russian Federation ◽  
Broad Interpretation ◽  
Basic Ideas

Summary This article elaborates on the issue of recognition and enforcement of foreign arbitral awards in the Russian Federation. It is common knowledge that foreign companies seeking R&E in Russia suffered damage because of the broad interpretation of Russian public policy in the past decades. However, it is uncertain how the present judicial development appears like and where it will lead in the future. The article specifically considers two basic ideas on the issue at hand: one is slightly critical (Karabelnikov) while the second is rather optimistic in regard with the recent development (Zykov). The main goal is to introduce the issue to the respective readers and to try to inflame a discussion.

Problems of establishment and development of the Institution of personal data protection in the Russian Federation: historical-legal aspect

2020 ◽  
pp. 28-35
Author(s):  
Yanis Arturovich Sekste ◽  
Anna Sergeevna Markevich
Keyword(s):  
Russian Federation ◽  
Data Protection ◽  
Information Technologies ◽  
Legal Aspect ◽  
Personal Data ◽  
Legal Regulation ◽  
Private Life ◽  
Russian Society ◽  
Personal Data Protection ◽  
The Russian Federation

The subject of this research is the problems emerging in the process of establishment and development of the Institution of personal data protection in the Russian Federation. Special attention is turned to the comparison of Soviet and Western models of protection of private life and personal data. The authors used interdisciplinary approach, as comprehensive and coherent understanding of socio-legal institution of personal data protection in the Russian Federation is only possible in inseparable connection with examination of peculiarities of the key historical stages in legal regulation of private life of the citizen. After dissolution of the Soviet political and legal system, the primary task of Russian law consisted in development and legal formalization of the institution of protection of human and civil rights and freedoms, first and foremost by means of restricting invasion of privacy by the state and enjoyment of personal freedom. It is concluded that the peculiarities of development of the new Russian political and legal model significantly impacted the formation of the institution of personal data protection in the Russian Federation. The authors believe that the Russian legislator and competent government branches are not always capable to manage the entire information flow of personal data; therefore, one of the priority tasks in modern Russian society is the permanent analysis and constant monitoring of the development of information technologies.

FEATURES OF FUNCTIONING OF INVESTMENT-INNOVATIVE ACTIVITY. DOMESTIC AND FOREIGN EXPERIENCE

2020 ◽  
Vol 2 (3) ◽  
pp. 90-96
Author(s):  
A. P. DROZDOVA ◽  
◽  
S. M. MOLCHANOVA ◽  
Keyword(s):  
Russian Federation ◽  
Legal Regulation ◽  
Economic Incentives ◽  
Intellectual Activity ◽  
Accounting Data ◽  
Foreign Companies ◽  
Scientific Potential ◽  
The Russian Federation ◽  
Innovative Potential ◽  
Business Entities

The article discusses information sources in assessing the effectiveness of innovations, types of cash inflows, cash outflows in the context of the organization's operational, investment and financial activities. The problem of insufficient relevance of accounting data in the analysis of the effectiveness of investment in innovation is reflected. The need for systematization of the current regulatory legal acts of the Russian Federation to integrate information on the results of intellectual activity into a single mechanism for effective management of the development of innovative potential of the Russian Federation is noted. The experience of foreign companies in the investment and innovation sphere is summarized. The factors influencing the development of the scientific potential of Russian companies and the need to introduce economic incentives for innovation entities are presented. The functions of the RF authorities in the field of legal regulation of innovations for the successful development of mechanisms for interaction between business entities and the state, the protection of intellectual property and the growth of the effectiveness of the practical application of innovative developments are generalized.

Restoring the financial health of debtors: Changing approaches in the legislation

2021 ◽  
Vol 20 (5) ◽  
pp. 959-971
Author(s):  
Andrei L. BELOUSOV
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Legal Regulation ◽  
Financial Health ◽  
Regulatory Enforcement ◽  
The Past ◽  
Legal Method ◽  
The Russian Federation ◽  
Business Entities ◽  
Financial Recovery

Subject. The article considers the development of the institution of bankruptcy in the context of the emerging legal environment in this area. Objectives. The focus is to study the development of relations in the bankruptcy sphere in the Russian Federation that relate to inefficient procedures aimed at the financial recovery of business entities, and to formulate the main directions for further changes in the legal regulation of this area. Methods. The study employs research methods, like logical and structural analysis, systems and functional approach, the formal legal method. Results. The paper reveals the essence, specific features and legal regulation of bankruptcy, assesses the regulatory enforcement based on the existing law on insolvency, formulates the key problems of the law enforcement practice of business entities that has been formed over the past 20 years, defines further directions of changes in the legal regulation of bankruptcy relations in the Russian Federation. Conclusions. Changing the approaches to the current bankruptcy system in favor of expanding the application of rehabilitation procedures for restoring the solvency of debtors will enable to support businesses that are in difficult financial situation. This will result in preservation of employment, increased tax revenues to budgets at various levels, improved competitiveness of Russian businesses. The findings may be useful in terms of theory, for the study of issues relating to the concept, essence and legal regulation of the institution of bankruptcy in the Russian Federation, and in practice, for developing proposals to improve regulations in this sphere.

Сurrent issues in regulatory property relations of spouses

10.12737/2070 ◽  
2013 ◽  
Vol 1 (5) ◽  
pp. 270-274
Author(s):  
Алла Серебрякова ◽  
Alla Serebryakova
Keyword(s):  
Russian Federation ◽  
Legal Regulation ◽  
Regulatory Property ◽  
Property Relations ◽  
The Past ◽  
Community Property ◽  
The Russian Federation

Over the past decade, the Russian Federation has changed the legal regulation of matrimonial property. Now there is a clear boundary between the personal and community property in law, but also formed the practice of the current legislation regulating property relations between spouses.

scholarly journals Some issues of legal regulation (of the legal status) control and accounting bodies of municipalities

2020 ◽  
Vol 2020 (2) ◽  
pp. 82-88
Author(s):  
Oleg Kozhevnikov
Keyword(s):  
Russian Federation ◽  
Legal Status ◽  
Legal Regulation ◽  
Regulatory Framework ◽  
Legal Analysis ◽  
Federal Law ◽  
Government Organization ◽  
The Past ◽  
The Status ◽  
The Russian Federation

Almost three decades have passed since the appearance of the Law of the Russian Federation from 06.07.1991 No. 1550-1 «On local self-government in the Russian Federation». Over the past historical stage, the regulatory framework of local self-government and its bodies has significantly transformed: this applies to the concept of local self-government, territorial and organizational foundations, and of course the legal status of individual local self-government bodies. This article provides a comparative legal analysis of certain provisions of Federal law No. 131-FZ of 06.102.2003 «On General principles of local self-government organization in the Russian Federation» and Federal law No. 6-FZ of 07.02.2011 «On General principles of organization and activity of control and accounting bodies of subjects of the Russian Federation and municipalities» in the part concerning control and accounting bodies of municipalities. Based on the results of this analysis, significant contradictions were identified in the basic Federal normative legal acts regulating the legal status of the control and accounting body of a municipality, which need to be corrected by the Federal legislator in order to increase the level of unity and consistency in the legal regulation of the status of one of the most important bodies in the system of local self-government-the control and accounting body of a municipality.

scholarly journals The problems of taxation of income of private and legal entities from operations with digital financial assets

2020 ◽  
pp. 88-96
Author(s):  
Konstantin Borisovich Razdorozhnyi
Keyword(s):  
Public Relations ◽  
Russian Federation ◽  
Value Added ◽  
Legal Regulation ◽  
Financial Assets ◽  
Tax Legislation ◽  
Official Position ◽  
Accounting Rules ◽  
The Russian Federation ◽  
Digital Assets

The subject of this research is the problems of taxation of income from operations with digital financial assets. It is a known fact that the Institution of financial legal regulation of circulation of the digital financial assets is in the process of establishment; thus, there are yet no legislative norms on taxes and fees in this sphere of public relations, and the only reference point for taxpayers is the information letters from competent authorities and doctrinal sources. Among the relevant problems of taxation in this field, the author underlines the absence of an official position regarding the taxation of such operations with the value added tax (VAT), as well as the absence of the established procedures for documented proof of income and spending within the framework of circulation of digital financial assets. The main conclusion consists in the thesis that the existing in the Russian Federation system of taxes and fees can be implemented institutionally in the indicated sphere of public relations. The author also notes that the solution of these problems requires introduction of isolated amendments to tax legislation, among which is the inclusion of operations that are not subject to VAT in accordance with the Article 149 of the Taxation Code of the Russian Federation, as well as transactions with financial digital assets and digital currencies. Particular attention is turned to the need for elaboration of departmental instructions that would establish accounting rules for transactions with digital financial assets. Within the framework of this article, the author analyzes the foreign methods of documented proof of income and spending that can also be applied in Russian business practice.

scholarly journals Issues of agriculture digitalization in the Russian Federation (legal aspect)

2022 ◽  
Vol 42 ◽  
pp. 06002
Author(s):  
Alexander Savoskin ◽  
V.V. Kalitskaya ◽  
O.A. Rykalina ◽  
O.V. Mustafina ◽  
I.M. Perminova
Keyword(s):  
Russian Federation ◽  
Information Technologies ◽  
Legal Aspect ◽  
Legal Regulation ◽  
Digital Transformation ◽  
Farm Animals ◽  
Industrial Complex ◽  
Economic Sectors ◽  
Regulatory Standards ◽  
The Russian Federation

The President of the Russian Federation has set the task of achieving “digital maturity” of the key economic sectors, including agriculture, by 2030. At the same time, the digitalization of the agro-industrial complex is clearly lagging behind the pace of digital transformation in other sectors of the national economy. There are several reasons for this: the regulatory standards of the agricultural crops cultivation and the farm animals breeding are not perfect; the legal regulation of digitalization in the field of both production and agriculture is fragmented; the use of digital tools and information technologies in agricultural activities appears to be quite complicated. The article not only analyzes modern acts affecting the digital transformation of agriculture in the Russian Federation (including acts of the Ministry of Agriculture of the Russian Federation) and the problems of their application, but also suggests measures aimed to stimulate agricultural producers and food-processing companies, introducing innovative digital technologies, as well as provides recommendations for the use of special legal regimes that entered into force in 2021.

Tax Clusterization of Regions of the Russian Federation to Identify Territories-Drivers of Sustainable Development

2021 ◽  
pp. 138-157
Author(s):  
Elena S. Vylkova ◽  
◽  
Natalia G. Victorova ◽  
Vladimir N. Naumov ◽  
Natalia V. Pokrovskaia ◽  
...  
Keyword(s):  
Russian Federation ◽  
Value Added ◽  
Tax Administration ◽  
Murmansk Oblast ◽  
Gross Regional Product ◽  
Tax Legislation ◽  
Artificial Intelligence Technology ◽  
The Russian Federation ◽  
Tax Status ◽  
Regional Product

The relevance of tax clustering is due to the need for a competent scientifically grounded definition of territories that are drivers of economic growth. The aim of the study was to identify, on the basis of econometric methods, clusters of the regions of the Russian Federation by a set of indicators reflecting their tax status, tax administration, informatization of the tax environment. The Russian regions were grouped into clusters by a set of tax indicators based on official statistical data for 2018 using SPSS, Rstudio, Anaconda Navigator software. As a result of the anomalous values, five federal subjects were excluded from the analysis: Moscow, Sevastopol, Ingushetia, Khanty-Mansi and Yamalo-Nenets Autonomous Okrugs. Econometric analysis made it possible to conclude that there are three clusters of regions according to the analyzed parameters: 1) the least functionally proportional (7 regions), which have the lowest tax intensity of the gross regional product, the highest debt intensity of the gross regional product and the highest level of tax debt of the employed population, companies, and individual entrepreneurs; 2) medium functionally proportional (50 regions) with the lowest efficiency of tax administration, the highest coefficient of tax collection, the lowest level of taxation of the employed population and individual entrepreneurs (but not companies), the lowest level of tax debt of all analyzed subjects, and the lowest additional tax charges and sanctions for violation of tax legislation from tax audits, 3) the most comprehensively successful (22 regions), which are characterized by the highest tax intensity of the gross regional product and the highest level of tax revenues generated by the employed population, companies, and individual entrepreneurs. The regions of this cluster have the most effective taxation of value added and financial results of organizations. Among the regions of the third group, the leaders in terms of digital indicators are: Tyumen Oblast, Murmansk Oblast, Republic of Tatarstan, Leningrad Oblast. The study can develop in the following promising directions: 1) inclusion in the cluster analysis of indicators, not typical for the characteristics of the tax environment, that most fully reflect the influence of external diverse factors on the tax state of the regions; 2) extrapolation of the results to assess the tax status of the territories of other states; 3) the need to improve the tax clustering method based on artificial intelligence technology.

PARTY AND INDEPENDENT-INDIVIDUAL REPRESENTATION IN THE MECHANISM OF ENSURING THE DEMOCRATIC MANDATE OF THE POPULAR TRUST IN A CONSTITUTIONAL STATE

2020 ◽  
Vol 6 (4) ◽  
pp. 248-264
Author(s):  
Alla N. Gutorova
Keyword(s):  
Public Relations ◽  
Russian Federation ◽  
Party System ◽  
Political Competition ◽  
Legal Regulation ◽  
The Past ◽  
Legal Method ◽  
National Representation ◽  
The Russian Federation ◽  
Independent Individual

The party system in contemporary Russia has a number of features that should be taken into account in the course of the legal research and search for the optimal correlation of party and independent (individual) representation in the constitutional mechanism of the popular trust mandate. In our opinion, it is the features of the Russian party system at the present stage of its historical development, not multiparty as such, that determine the main vector of constitutional-legal regulation of these public relations and the relevant assessment of this phenomenon in Russian legal science. The research methodology is based on a comparative legal method that allowed the comparison of party and independent representation in the popular representation system. The use of the historical and legal method is determined by the need to identify the features of the development of the party system in modern Russia through the prism of historical facts. The forecasting method has allowed determining the prospects of further development of the Russian political system. The constitutional system of the Russian Federation over the past decades has demonstrated a very decisive rejection of the one-party ideological system and the transition to the nascent but steadily developing multiparty system. As the real multiparty system and political competition become stronger, the individual-independent form of popular representation will give way to the party mandate of popular trust until the institution of “independent” single-member deputies becomes a thing of the past, not only in the State Duma, but also in the legislative (representative) bodies of the constituent entities of the Russian Federation. “Independent-individual” national representation is more preferably for the local government, that is non-partisan national representation (in the general federal sense). By its constitutional and legal nature, the municipal popular representation is “independent and individual” in relation to political parties.

Sign in / Sign up

Export Citation Format

Share Document