The Principle of Taxation Fairness from the Positions of Tax Sovereignty and the Rule of the People

The principle of justice is the principle of the entire system of law. The principle of fair taxation is the one of the basic principles of tax law. It is crucial question to find out the content of this principle. To author opinion there is public justice taxation but not individual fair taxation. That is to say, the taxation is unfair for individual sometime but it is fair taxation for social purposes. The public fair taxation principle is based on the tax sovereignty and it is generated by democracy. The article discusses the difference in the content of this principle in different states. For example it can be find out from different approaches of states to the progressive taxation question.

Argumentation in Favor of the Legal Confirmation of the Principle of Good-Faith Discharge of Tax Obligations

Throughout studying of a problematics of conscientiousness in article the question of legislative fastening of a category of conscientiousness from the point of view of various approaches is considered. Considering the complex approach necessary in questions of legal definition of the maintenance of this or that category, the author insists on introduction of concepts of conscientiousness, the diligent tax bearer, a presumption of conscientiousness not only and it is not so much within the limits of separate norms and articles, how many on necessity of reduction of maintenance НК the Russian Federation according to them. The legal regulation in such context when conscientiousness is a letter and spirit of the law, demands revision of set of its positions, concerning legal status of tax bearers, tax departments, tax agents, banks, a legal regulation of actions of tax control and consideration of their results, the tax information etc. Hence, for the author it is a question of giving to legal regulation of a certain orientation, a formulation new концепта, according to which: 1) the diligent person always has advantage before unfair, and the more so before the defaulter; 2) the diligent person cannot be put in the worst position, than unfair; 3) granting of tax privileges demands a recognition of the person the diligent; 4) application of special tax modes is put in direct dependence on a recognition of the person by the diligent. Thus, in a basis of legal regulation of a principle of conscientiousness the author puts the approach based on a recognition of a difference of legal status of persons depending on execution by them of a duty on payment of taxes that, in its opinion, to the greatest degree corresponds to taxation major principles — compulsions, generality, equality and justice.

Value Added Taxation during the Third European Integration (the Treaty of Rome of 1957)

Based on an analysis of the regulatory framework of the modified value added tax (VAT), the author has studied the characteristics and singled out periods of the Europe-wide value added taxation. It is noted that the legal mechanism of value added taxation acquires the quality of a rather dynamic regulator of economics in the conditions of the European Union, while the arising effects of social correction, slowdown of capital widening and economic integration processes positively affect social development in each socially oriented European states.

The Mechanism of Action and Social Fairness of Changes Related to the Personal Income Tax

Since 2001, Russia has introduced a flat scale of taxation of personal income, which for twenty years has been causing discussions in the scientific community and society. The proportional taxation of wages does not take into account the differentiation in incomes of various strata of the population and does not meet the principle of social justice. However, the difficulties of economic development have led to the need to introduce an additional rate on income of individuals, which is presented as progressive taxation. The article examines the situation with the differentiation of the population in terms of living standards in Russia and the compliance of innovations with a progressive approach.

International and Supranational Means of Protection of Taxpayers` Rights within the Framework of Automatic Exchange of Information on Financial Accounts: Experience of the European Union

In this article the problem of protection of taxpayers’ rights in the context of automatic exchange of financial account information is studied. This problem is a particular case of a wider problem inherent to tax law in general — the problem of finding a balance between private and public interest. The author researches this problem on the example of the European Union since in the EU taxpayers have not only international but supranational remedies as well. On the international level the provisions of tax treaties, the EU Charter of fundamental rights and the European convention on human rights are analyzed. The conclusion on the advantages and disadvantages of each tax treaty is made. On the supranational level the Directive on administrative cooperation and General data protection regulation are studied. Then the conclusion on their influence on national legislation of the EU Member States follows. In the end the ways of improvement of taxpayers’ remedies on the international level are suggested. One of them is the additions to Multilateral convention on mutual administrative assistance in tax matters of 1988 that is currently the only universal tax treaty.

Diagnostics of a Tax Benefit in National and International Law (Methodological Aspects)

The article is devoted to the aspects of substantiation of tax benefit in transnational operations. The schemes of tax evasion including transnational ones face strong opposition in national legislation, judicial doctrine and provisions of international agreements. In author`s opinion, now the doctrine of unfounded tax benefit is at the new stage of development after the adoption of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation on appraisal by arbitration courts of relevance of gaining of tax benefit by tax residents, dated October 12 № 53. The author examines interaction between internal (Article 54.1 of the Tax Code of the Russian Federation) and international tax rules taking into account new approaches adopted after the OECD/G20 Base Erosion and Profit Shifting Project was realized. Special attention is paid to Multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting particularly to principle purpose test. The author notes that principle purpose test was designed on the basis of legal link between principal purposes of tax payer transaction and object and purpose of international agreement. The nature of such approach can be explained by peculiarities of international agreements for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.

Digitalization of Tax Administration in Russia: Problems and Prospects

The article discusses the issues of digitalization of tax administration in Russia. An assessment of the current situation in the informatization of the activities of tax authorities is given, showing significant results achieved by the Federal Tax Service of Russia: software systems ASK VAT, online cash registers, digital services for taxpayers, etc. It has been established that the tax service is the largest aggregator of a large pool of information used both by the service itself and provided to the databases of ministries and departments interacting with it. The problems that reduce the efficiency of the functioning of the information system of the tax authorities of Russia are identified, the main of which is the duplication and sometimes discrepancy of information about the same objects and events. It has been substantiated that a promising direction for the development of informatization of tax administration in Russia should be the creation of an interdepartmental information database that integrates management bodies, treasury, banks, customs, registration centers, accounting and property management services, land resources, etc. into a single information space.

On Termination of a Criminal Case over a Tax Crime

On the basis of judicial and investigative practice, the features of the termination of criminal proceedings on tax crime are analyzed, and rehabilitating and non-rehabilitating grounds are identified.

The Place of Insurance Contributions in the Tax System of the Russian Federation

Compulsory social insurance is the implementation by the state of the constitutional principle of social protection of its citizens, which occurs on the basis of the country’s main law — the Constitution of the Russian Federation. Compulsory insurance of citizens is aimed at compensation in the event of a possible deterioration in their material or social situation, as a rule, due to objective circumstances. When analyzing the legal nature of tax, collection and insurance premium, their common features are established and differences are highlighted, additions to the Tax Code of the Russian Federation are proposed in terms of regulation of insurance premiums. The presence of common features in taxes, fees and insurance premiums makes it difficult to clearly distinguish between them. Thus, it can be argued that insurance premiums by a legal nature are of a mixed nature, combining the characteristics of both tax and collection. However, they are fundamentally different from tax payments by their intended purpose, personalized accounting and the absence of redistribution.