scholarly journals Digitalization and tax control: the experience of foreign administrations and possibilities for its implementation in Russia

2021 ◽  
pp. 26-38
Author(s):  
Aleksei Yur'evich Sekushin
Keyword(s):  
Statistical Data ◽  
Digital Transformation ◽  
Job Market ◽  
Economic Sectors ◽  
Tax Base ◽  
Tax System ◽  
Foreign Experience ◽  
The Subject ◽  
New Instruments ◽  
Positive Nature

The subject of this research is the experience of foreign administrations on implementation of the instruments of digital tax control and development of the service function of tax authorities. The experience of foreign administrations is viewed within the framework of the response of tax authorities to the manifestations of digitalization, which is also reflected in the emergence of new sources of income and new ways of interaction on the job market. The relevance of this research is defined by digital transformation of the economy, which entails the emergence of new types of relations between taxpayers that, which should be regulated by of tax administrations via expanding the capabilities and methods of tax control, as well as the trend towards customer-oriented tax authorities. A detailed overview is conducted on the experience of Western countries with regards to modernization of tax administration. The statistical data are analyzed for substantiating the conclusions on the positive nature of such experience. The author makes recommendations for the implementation of foreign experience in the Russian tax system. The goal of this work consists in the analysis of foreign experience of implementation of digital technologies in the sphere of taxation, outlining most successful examples of digitalization, as well as assessment of the possibility of implementation of foreign experience by the Russian tax authorities. The novelty lies in the author’s proposal of the new aspects of simplification of tax system, introduction of the new instruments of tax control, and expanding the circle of taxable transactions based on the experience of foreign tax administrations. The conclusion is formulated that the implementation of the practices considered in the article would lead to simplification of the tax system, implementation of the instrument of digital tax control, and expansion of the tax base in different economic sectors.

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 Boosting the Potential for GeoDesign: Digitalisation of the System of Spatial Planning as a Trigger for Smart Rural Development

Energies ◽  
2021 ◽  
Vol 14 (13) ◽  
pp. 3895
Author(s):  
Marcin Wójcik ◽  
Karolina Dmochowska-Dudek ◽  
Paulina Tobiasz-Lis
Keyword(s):  
Rural Development ◽  
Technological Innovation ◽  
Diffusion Of Innovation ◽  
Rural Areas ◽  
Spatial Planning ◽  
Statistical Data ◽  
Digital Transformation ◽  
Primary Data ◽  
Major Significance ◽  
The Subject

This article sought to present a process of abrupt transition where technological innovation is concerned. The matter taken up in particular was accelerating digitalisation, in the wider context of digital transformation, and in this case, in reference to spatial planning issues. This article offers an assessment of the level of digitalisation and digital transformation of spatial planning, with this, in turn, making it possible to define the potential at the disposal of rural areas, as they seek to bring in the idea of smart rural development. The empirical analyses present herein are founded upon secondary statistical data as well as our own primary data on the subject of geoportals and their functionality in rural parts of the Łódź region (Poland). The assessments of both planning coverage and geoportal functionality reported herein provide insight regarding the potential for rural areas to implement the concept of GeoDesign, as an integral part of “smart rural development”. The research carried out made it clear that only a fifth of rural gminas in the region are of high potential where GeoDesign is concerned, while every third gmina has only very low potential. A further key conclusion is that rural gminas heading along the path of “smart development” may break out of a spatial order existing thus far on the basis of disparities, and a division of regions into a centre and peripheries. This is of major significance in the context of the diffusion of innovation that digitalisation and digital transformation represent.

scholarly journals Patent Box Regime: possibilities of implementation in the Russian practice of profit taxation

2021 ◽  
pp. 1-15
Author(s):  
Ksenia Vladimirovna Samokhvalova
Keyword(s):  
Russian Federation ◽  
Intellectual Capital ◽  
Federal Budget ◽  
Innovation Activity ◽  
Tax Rates ◽  
Tax Base ◽  
Foreign Experience ◽  
The Subject ◽  
The Russian Federation ◽  
Innovation Economy

The subject of this research is the foreign experience of stimulating innovation activity of the companies via introduction of Patent Box Regime. The author underlines the importance of this mechanism as a measure for supporting the actors of the innovation economy on the stages of introducing innovations into production, and making profit from the efficient use of intellectual capital. The author analyzes the international statistics of acquisition of patents and key elements of preferential taxation of their income. Based on the collected material, the author examines the possibilities of implementation of such mechanism in the Russian practice. Special attention is given to the potential consequences of granting new incentives from the perspective of formation of the revenue part of the budgets of the budgetary system of the Russian Federation. The main result of this research consists in the development of a specific taxation regime for income from the use of intellectual property objects to be implemented in the Russian Federation. The author believes that the optimal mechanism is a deduction of up to 40% of qualified incomes from the corporate income tax base; at the same time, the incentive should not lead to the decrease of federal budget receipts. As sources of covering the shortfall in budget revenues of the constituent entities of the Russian Federation, the author considers the abolition of reduced tax rates for certain categories of taxpayers, as well as the extension of the limit on the transfer of loss, The conclusion is made on feasibility of implementation of Patent Box Regime in Russia considering foreign experience and domestic specificity of the country.

scholarly journals Historical experience of the reforms of taxation of private entities in Russia and the Republic of Kazakhstan

2020 ◽  
pp. 58-83
Author(s):  
Tatyana Leonidovna Ishchuk ◽  
Ayagyul Serikovna Baimukhametova
Keyword(s):  
Sequential Algorithm ◽  
Positive Development ◽  
Reform Process ◽  
Tax System ◽  
Historical Experience ◽  
Foreign Experience ◽  
Universal Instrument ◽  
The Subject ◽  
The Republic ◽  
Comprehensive Study

The object of this research is the reform process of taxation of private entities based on the Russian, Kazakh and other foreign experience. The subject of this research is the set of legal, organizational and economic measures pertinent ti the reforms taxation of private entities aimed at ensuring fairness and further positive development of tax system of Russia and Kazakhstan. The author determines the patterns in periodicity of conducting reforms, success and mistakes in their implementation from the perspective of the theory of taxation, tax regulation, and theory of reforms. The article proposes an algorithm for carrying out the reform of taxation, which can serves as a universal instrument for reforms of the entire tax system or its separate elements. The scientific novelty consists in the comprehensive study of the reforms of taxation of private entities based on the Russian, Kazakh and other foreign experience for the period from 1991 to 2020 within the framework of decennial cycle ended with the crises, which allowed detecting the merits and flaws and proposing a unique sequential algorithm for conducting taxation reform. Articulation and substantiation of the goals, as desired state of the system of taxation of private entities, vectors of its transformations and development, requires their precise formulation, quantification and implementation.

scholarly journals ABOUT THE PROBLEM OF INCOMPLETE CALCULATION OF TAXES BY TAX AUTHORITIES IN THE COURSE OF TAX CONTROL

2020 ◽  
pp. 186-192
Author(s):  
A. V. Ilin
Keyword(s):  
The State ◽  
Tax Burden ◽  
Tax Base ◽  
Tax System ◽  
The Subject

The subject of the study is the state of tax control as a significant institution of the tax system in Russia. An analysis of changes in legislation on taxes and fees, literature and taxation practices has pointed to the urgency of the problem of incomplete taxation by tax authorities during tax control. The purpose of the article is to study the completeness of tax calculation by tax authorities during tax control and justify the rejection of a model for compensating low tax risks for offenders by increasing the tax burden for law-abiding taxpayers. The insufficiency of desk tax audits after the introduction into the tax system of Russia of the limits on the exercise of taxpayer rights to calculate the tax base and (or) the amount of tax has been criticized in the article. It has been indicated to the possibility of incomplete calculation of taxes by the tax authority during tax control as a result of a conspiracy with the taxpayer. It has been concluded about the importance of monitoring the completeness of tax calculation by tax authorities, the need to increase the number of tax audits and abandoning the model of compensating low tax risks for offenders by increasing the tax burden for law-abiding taxpayers.

Die Ökonomie des Zwischenlandes.

2016 ◽  
Vol 46 (183) ◽  
pp. 289-305
Author(s):  
Angela Schweizer
Keyword(s):  
Financial Support ◽  
Historical Context ◽  
Border Control ◽  
Economic Activities ◽  
Job Market ◽  
Economic Sectors ◽  
Security Control ◽  
Sub Saharan ◽  
Migration Politics ◽  
European Migration

The following article is based on my fieldwork in Morocco and represents anthropological data collected amongst undocumented sub-Saharan migrants in Morocco. They want to enter Europe in search for a better life for themselves and to provide financial support for their families. Due to heavy border security control and repression, they find themselves trapped at the gates of Europe, where they are trying to survive by engaging in various economic activities in the informal sector. The article begins with an overview of the European migration politics in Africa and the geopolitical and historical context of Morocco, in light of the externalization of European border control. I will then analyze the various economic sectors, in which sub-Saharan migrations are active, as well as smuggling networks, informal camps and remittances, on which they largely depend due to the exclusion from the national job market.

Commonalities and differences of tax systems in West Balkan countries Comparative analysis

2015 ◽  
Vol 3 (1) ◽  
pp. 155 ◽  
Author(s):  
Teuta Balliu ◽  
Aida Gaçe Llozana
Keyword(s):  
Economic Development ◽  
Comparative Analysis ◽  
Foreign Direct Investments ◽  
Fiscal Policies ◽  
Fiscal Discipline ◽  
Tax System ◽  
Revenue Collection ◽  
Balkan Countries ◽  
The Subject ◽  
Tax Systems

Countries of former Yugoslavia and Albania are considered as countries with many common problems as well as changes, which in this context are regarded as insignificant. On their way towards development, these countries are characterized by common problem, among which the most sensitive have been and still remain, unemployment, increasingly compressed public administration, unjustified optimism when planning the budget, mismanagement of public finances and poor fiscal discipline which mostly depends on being or not an election year. In these countries we notice the lack of harmony between economic and fiscal policies and the real needs of the economy. This is seen as other major common ofWest Balkan countries. This similiarity of problems narrows the possibility of competition associated to the foreign investment absorbing capacity. But, which is the moacroeconomic picture in the countries of West Balkan? What are their tax systems? How much are the foreign direct investments? Does the tax system serve as a promoter for these invvestments? This paper represents a comparative analysis of the fiscal systems in the countries of this region. The subject of this paper is the protection with arguments of the economic and fiscal policy which are built for the economic development of a country. This because we are given that there are two types of experiences related to tax system, one of which handles taxes as instruments for revenue collection and the other as a promoter factor for economic development.

Program-Target Budgeting as a Tool for Investment Stimulation of Business

2018 ◽  
Vol 11 (3) ◽  
pp. 77-82 ◽  
Author(s):  
A. I. Masterov
Keyword(s):  
Current Practice ◽  
Negative Impact ◽  
Key Factors ◽  
Economic Sectors ◽  
State Budget ◽  
Research Findings ◽  
The Subject ◽  
Program Budgeting ◽  
Large Investment ◽  
Stimulation Of

The paper discusses the use of the program-targeted budgeting methodology in the investment stimulation of business in the most problem sectors of the economy. The subject of the study is the dynamics of business activity in key economic sectors adversely affected by factors of the economic and geopolitical nature. The purposes of the study were to identify the key factors that have a negative impact on economic growth and seek options for investment stimulation of business activities in the most problem sectors of the economy using state budget funds. It is concluded that the current practice of budget investment is associated with significant risks and poor justification of investment decisions. Therefore, the American practice of the program budgeting in the implementation of large investment infrastructure projects using budget funds seems to be advantageous. Based on the research findings, methods for increasing the effectiveness of program-target budgeting tools under the Russian conditions are proposed.

Tax Consulting as a Tool to Support Business Activities of Organizations

2018 ◽  
Vol 11 (3) ◽  
pp. 146-152
Author(s):  
L. M. Baburyan
Keyword(s):  
Business Development ◽  
Business Activity ◽  
Service Economy ◽  
Tax System ◽  
Dominant Logic ◽  
Separate Area ◽  
Research Findings ◽  
The Subject ◽  
Business Entities ◽  
Corporate Business

The subject of the research is tax consulting aimed at ensuring the proper business activity of organizations. The purpose of the research was is to substantiate the need for the tax consulting as a special tool for supporting corporate business activities. The paper deals with the current specifics of the tax consulting as a separate area of the service economy within the framework of the service-dominant logic concept that reflects the degree of involvement of all participants of financial relations in the tax consulting processes. From the standpoint of institutionalism, the tax consulting institution is regarded as a financial intermediary performing mediation or auxiliary functions to ensure interactions between basic agents of the economic system, in particular, communications between the state and business entities. Based on the research findings, it is concluded that a developed tax consulting institution as an integrated attribute of the tax system determines the levels of corporate business activities and business development. The research findings are intended for participants of the tax consulting and auditing market.

Innovations in Food Production - Status and Directions of Development

2012 ◽  
Vol 7 (2) ◽  
pp. 183-193
Author(s):  
Barbara Grzybowska
Keyword(s):  
Functional Food ◽  
Food Production ◽  
Food Industry ◽  
Statistical Data ◽  
New Products ◽  
Technological Innovations ◽  
The Status ◽  
Product Manufacturing ◽  
The Subject ◽  
And Storage

This paper characterises the directions of innovative activities undertaken by food industry enterprises concerning the manufacturing of food products. Based on the subject literature and secondary statistical data, the status of food industry innovativeness and areas of innovative activities related to implementation of technological and non-technological innovations are presented. The activities of enterprises focus on manufacturing new products in response to the ever-changing needs and expectations of consumers. In particular, the production of so-called functional food (which seeks to promote health, minimise the risk of specific diseases, improve psychophysical fitness, lose weight, etc.) is increasingly extensive. Manufacturers must also improve the technologies and techniques of product manufacturing, packaging and storage. 

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