Suchergebnisse

The article discusses the formation of the tax system of Kyrgyzstan. According to the author, the further progress of taxation in Kyrgyzstan directly depends on a competent tax policy, which implies adherence to the basics of tax theory and time-tested principles of taxation. The long-term tasks of the country's development, its internal and external socio-economic and political prospects require activation of the role of the state in solving numerous and complex problems, including strengthening the state tax policy of the country.

The article provides a comparative analysis of the key characteristics of preemptive terms in civil law, civil, arbitration proceedings, as well as in tax law. The definition of preventive terms, as well as their legal features, are not enshrined in legislation. However, acts of the Federal Tax Service, judicial practice, civil and financial and legal doctrines recognize them as a specific type of terms for exercising both civil rights and the rights of participants in tax legal relations. The admissibility of the reception of the civilistic approach to the substantiation of the essence of the pretrial period in the tax process is substantiated. The author critically assesses the current judicial practice to justify the violation by the tax authorities of the deadlines for the exercise of power. It proves the presence of preventive deadlines in the tax process and the need for their strict observance by law enforcers. On the basis of doctrinal teachings and analysis of law enforcement acts, the main features of preclusive deadlines in the tax process and the goals of their legislative fixation have been developed. It has been revealed that it is advisable to establish the criteria for classifying a term as a preventive term from the analysis of the norms of the Tax Code of the Russian Federation, which imperatively regulate the consequences of violating the terms. Such consequences lead to the termination of the right of the tax authority to exercise its powers and to carry out the relevant legally enshrined procedural actions. The necessity of further study of the institute of terms in the tax process is substantiated. The task of the science of tax law, and subsequently the legislator, is argued, to develop and fix the legal regime of preventive deadlines in the tax process.

The article is meant to analyze current problems and prospects for the development of effective tax policy as part of digital transformation of Russian economy. Introduction of a digital tax and the consequences of the digital tax reforms in the EU, the USA and OECD countries are highlighted. The necessity of qualitative transformation of the tax system of the Russian Federation in response to modern challenges is substantiated, taking into account the changes of the Tax Code of the Russian Federation adopted at the end of July 2020. The authors suggested their own concept of a digital tax and the prospects for its adoption in Russia, and consider it inappropriate to impose taxes on Internet users who do not use the Internet for business. Today, the main focus should be made on creating and testing effective technologies that allow on-line monitoring the tax basis of digital economy entities, taking into account the cross-border movement or use of digital products (goods and services). In addition, it would be extremely important to provide for a potential tax exemption for part of the profits of international ICT companies that are received on the territory of the Russian Federation and reinvested in joint with Russian companies projects in the high-tech for civil purposes area.

The paper deals with the main leading principles that are necessary for taxpayers to implement the activity directed at legal reduction of taxload providing the strengthening of the governmental policy against tax non-payment. ; В статье рассматриваются основные руководящие начала, использование которых необходимо налогоплательщикам при осуществлении деятельности, направленной на законное снижение налоговой нагрузки, в условиях ужесточения государственной политики за неуплату налогов.

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. ; Предметом исследования является состояние налогового контроля как значимого института налоговой системы России. Анализ изменений законодательства о налогах и сборах, литературы и практики налогообложения указал на актуальность проблемы неполного исчисления налогов налоговыми органами в ходе налогового контроля. Целью статьи является исследование полноты исчисления налогов налоговыми органами в ходе налогового контроля и обоснование отказа от модели компенсации низких налоговых рисков у правонарушителей за счет повышения налоговой нагрузки для законопослушных налогоплательщиков. В статье подвергнута критике недостаточность камеральных налоговых проверок после введения в налоговую систему России пределов осуществления прав налогоплательщика по исчислению налоговой базы и (или) суммы налога. Указано на возможность неполного исчисления налогов налоговым органом в ходе налогового контроля в результате сговора с налогоплательщиком. Сделан вывод о важности контроля за полнотой исчисления налогов налоговыми органами, необходимости увеличения количества налоговых проверок и отказа от модели компенсации низких налоговых рисков у правонарушителей за счет повышения налоговой нагрузки для законопослушных налогоплательщиков.

The subject. The article is devoted to the study of the mechanism of tax obligation fulfillment. The author established that there are several points of view in understanding the legal essence of the fulfillment of an obligation in Russia and abroad: 1) contractual theories (the general contractual theory, the theory of a real contract, the limited contractual theory); 2) the theory of target impact; 3) the theory of real impact.The purpose of the article is to determine the legal essence of tax obligation fulfillment, to study the concept of the tax obligation fulfillment, the mechanism for exercising subjective rights and obligations, and the criteria for the proper fulfillment of a tax obligation.The methodology. The author uses general and specific scientific methods of scientific research: observation, systemic-structural, dialectical, analysis, comparative jurisprudence and others.The main results, scope of application. There are two sides of the tax obligation fulfillment: legal and factual. From an actual point of view, the tax obligation fulfillment is a set of operations by its parties with the object of the obligation. As a result, the object of the obligation must pass from one owner to another. From a legal point of view, the tax obligation fulfillment always represents the realization of its content through the exercise of rights and the fulfillment of obligations.The author believes that the tax obligation fulfillment should not be equated with the fulfillment of the obligation to pay tax, since not every obligation is executed through the payment of tax. In this regard, a situation may arise when the obligation is properly fulfilled by the debtor, and the creditor does not receive the property grant (for example, if a loss is received at the end of the tax period).The mechanism of the implementation of subjective tax rights and the fulfillment of obligations is a certain system of legal means and algorithms of behavior that allow to determine the appropriate size of the claim of a public law entity on the taxpayer's property and ensuring the transfer of the monetary is equivalent to this economic benefit to the budget system. This mechanism is a set of algorithms for the behavior of subjects of tax liability, defined by law, using specific legal means. As such means, depending on the party of the tax obligation, the law provides, for example, a tax return, a requirement to pay tax, etc. The mechanism of exercising subjective rights and fulfilling obligations includes the following stages: 1) pre-implementation; 2) procedural implementation; 3) actual implementation; 4) protection of the violated right.The author identifies five criteria for the proper fulfillment of a tax obligation: 1) the proper subjects of execution; 2) the proper place; 3) the proper time; 4) the proper object; 5) the proper way.Conclusions. The legal essence of the tax obligation fulfillment can be characterized as a transaction between its parties, aimed to mutual termination and the emergence of the rights of its parties. In order to protect the rights of bona fide taxpayers the author proposes to enshrine in tax legislation a ban on contradictory behavior in the process of fulfilling a tax obligation. ; Изучается механизм исполнения налогового обязательства. Ставится задача определить сущность исполнения налогового обязательства. В процессе исследования установлено, что механизм исполнения налогового обязательства представляет собой определенный законом набор алгоритмов поведения его субъектов, использующих конкретные правовые средства (например, налоговую декларацию, требование об уплате налога и др.). Выделяются пять критериев надлежащего исполнения налогового обязательства: 1) надлежащие субъекты исполнения; 2) надлежащее место; 3) надлежащее время; 4) надлежащий объект; 5) надлежащий способ. Как итог проведенного исследования делается вывод, что сущность исполнения налогового обязательства может быть охарактеризована как сделка его сторон, направленная на взаимное прекращение и возникновение прав его сторон.

Relevance of the real research is caused by that fact that the become complicated modern legislation in the sphere of the taxation made necessary expansions of system of tax consultation in order that economic agents could fulfill completely and in time the tax obligations. ; Актуальность настоящего исследования обусловлена тем фактом, что усложнившееся современное законодательство в сфере налогообложения сделало необходимым расширения системы налогового консультирования для того, что бы экономические агенты могли полностью и в срок исполнить свои налоговые обязательства.

A necessary condition for the successful tax management, to ensure the performance of the state tax policy is tax control, and tax audit as one of the forms of which. Improving the way they are conducted allows identifying «unreliable» taxpayers with the aim of increasing the effectiveness of field tax audits in the region. Since the data of the tax reporting are the basis of the information base for carrying out tax inspections, increasing the efficiency of tax control is inextricably linked to the problem of improving the tax declarations (calculations) regarding the tax liabilities of economic subjects. Analysis of the key issues allowed forming principles of formation, requirements for information disclosure and assumptions for the preparation of tax reporting system, the criteria for the selection of items to optimize its structure. The use of the criteria in the design of new tax reporting formats with introduction of modern information technologies will optimize it to effectively meet the information needs of users: the tax authorities in the implementation of the tax control, the taxpayers to optimize the process of preparation of tax reports and reporting to tax authorities, government agencies to improve normative legislation on taxes and tax control. ; Налоговый контроль, одной из форм которого являются камеральные налоговые проверки, необходимое условие успешного налогового администрирования в регионе. Совершенствование их проведения позволяет выявить незаконопослушных налогоплательщиков для включения в план выездных налоговых проверок. Повышение эффективности налогового контроля неразрывно связано с совершенствованием информационной базы налоговой отчетности (налоговых деклараций, расчетов), раскрывающей налоговые обязательства экономических субъектов. Анализ основных проблем позволил сформулировать принципы формирования данных налоговой отчетности, критерии выделения элементов для оптимизации ее структуры, использование которых при проектировании новых форматов налоговой отчетности в условиях внедрения современных информационных технологий позволит оптимизировать ее для эффективного удовлетворения информационных потребностей пользователей: налоговым органам повысить качество и эффективность контрольной работы в регионе, налогоплательщикам оптимизировать процесс формирования данных и представления налоговым органам, государственным органам совершенствовать нормативную правовую базу по налогам и налоговому администрированию.

Hybrid mismatch arrangements are means of structuring cross-border transactions which result into double taxation or double nontaxation due to differences in the legal qualification of the taxpayer's status or the legal qualification of the type of income. Hybrid mismatches arise due to imperfection of legislative techniques and are often accidental, but in some cases hybrid mismatch arrangements act as a way of committing tax offenses, leading to base erosion and profit shifting. The key provisions against the intentional use of hybrid mechanisms aimed at tax avoidance are being specified at the level of national legislations. One of the problems arising out of such norms' adoption is concluded in providing them with compliance to tax certainty principle, which acts as a guarantee of tax legislation application in accordance with the content of public interest laid down into them, and as the means of protecting the taxpayers' reasonable expectations at the stage of law enforcement. This article analyzes the existing antihybrid mismatch provisions of the certain foreign tax legislations (on the examples of the United States of America, of the United Kingdom and of the members of the European Union) for their compliance with the tax certainty principle.

Subjects and other participants in the tax legal relationship are considered. According to the author, it is necessary to study in more detail the subject composition, as well as the material object and subject of tax relations. Improving the rules governing the rights and obligations of parties to a tax legal relationship will contribute to the observance of the constitutional rights and freedoms of taxpayers and payers of fees. It is concluded that it is necessary to study in more detail the subject composition, as well as the material object and subject of tax relations. Improving the rules governing the rights and obligations of parties to a tax legal relationship will contribute to the observance of the constitutional rights and freedoms of taxpayers and payers of fees.

The article discusses changes in the tax burden in election and post-election years in countries with different levels of economic and political development. The study uses the data on 121 countries for the period between 1991 and 2019 to test two hypotheses: 1) in election years, governments tend to boost spending while in post-election years government expenditures decline, which determines a similar dynamic of the tax burden; 2) in election years the tax burden decreases and in post-election years it either increases or decreases at a slower rate than in election periods. Methodologically, the study relies on multi-factor regression analysis of panel data. As a result, the first hypothesis is confirmed for high-income countries where the governments increase their spending to ensure the incumbent's re-election and cut their expenditures after the election. In developed countries, in election years, the government's spending was 0.4% higher than in other periods. In developed countries, governments were motivated to raise rather than reduce the tax burden in order to compensate for their increased expenditures. No common pattern of declining tax burden in election periods was detected for all observed countries, for groups of countries by income level (high-income, middle- or low-income) or for groups of countries by political regime type (democratic and non-democratic– hybrid or authoritarian). However, the analysis of the annual data on taxes has shown that the decline in the tax burden can occur in countries with developing economic and political systems as was the case with Armenia, Russia and Ukraine in 1992–2019. In general, the findings demonstrate that the governments are more prone to using monetary and fiscal rather than tax instruments in election periods.For citationRudy K.V. Political tax cycles: Cyclicality of the tax burden in election periods. Journal of Tax Reform. 2021;7(2):193–205. https://doi.org/10.15826/jtr.2021.7.2.098 Article infoReceived June 10, 2021; Revised July 20, 2021; Accepted August 14, 2021 ; Статья посвящена исследованию изменений налоговой нагрузки в электоральные периоды. Ее целью является подтверждение или опровержение существования политических налоговых циклов (то есть изменений налоговой нагрузки в годы выборов и после выборов) с выявлением специфики в группах стран с разным уровнем экономического и политического развития. На примере 121 страны за период с 1991 по 2019 г. протестированы две гипотезы: 1) о росте бюджетных расходов в год выборов и их снижении в год после выборов, что служит стимулом для аналогичной динамики и налоговой нагрузки во избежание бюджетного дефицита; 2) о снижении налоговой нагрузки в электоральный год и ее повышении или снижении меньшим темпом в постэлекторальный год. С помощью многофакторного регрессионного анализа панельных данных была подтверждена первая гипотеза о наличии политического бюджетного цикла в группе стран с высоким уровнем экономического развития: власти этих стран в год выборов повышали бюджетные расходы, а в год после выборов снижали бюджетные расходы. В развитых странах рост бюджетных расходов в электоральный год был на 0,4% выше, чем в иные периоды. В развитых странах в электоральные годы у властей наблюдались стимулы повышения, а не снижение налоговой нагрузки для финансирования роста бюджетных расходов. Общего правила о снижении налоговой нагрузки в электоральные периоды выявлено не было как для всех рассматриваемых стран, так и для групп стран с высоким, невысоким (средним, низким) уровнями экономического развития, а также для групп стран с демократическими и недемократическими (гибридными, авторитарными) режимами. При этом отмечена возможность снижения налоговой нагрузки в рамках электоральных циклов в группах стран с развивающимися экономическими и политическими системами, что было подтверждено на годовых данных налоговой нагрузки в Армении, России и Украине за период с 1992 по 2019 г. В целом результаты демонстрируют предпочтения властей использовать преимущественно монетарные и бюджетные, а не налоговые инструменты в электоральные периоды.Для цитированияRudy K.V. Political tax cycles: Cyclicality of the tax burden in election periods. Journal of Tax Reform. 2021;7(2):193–205. https://doi.org/10.15826/jtr.2021.7.2.098 Информация о статье Дата поступления 10 июня 2021 г.; дата поступления после рецензирования 20 июля 2021 г.; дата принятия к печати 14 августа 2021 г.

автором данной статьи рассмотрена проблема формирования налоговой грамотности и культуры населения Российской Федерации. Выявлены причины несоблюдения налогоплательщиком налоговой дисциплины. Проведен статистический анализ налоговых правонарушений. Рассмотрены основные причины уклонения от уплаты налогов юридическими лицами. Проанализированы методы повышения налоговой грамотности. Приведен перечень мероприятий по достижению высокого уровня информационно-разъяснительного обслуживания налогоплательщиков. Предложены способы совершенствования обслуживания налогоплательщиков как партнеров государства. ; the author describes the problem of formation of tax literacy and culture of the population of the Russian Federation ; identifies the causes of non-compliance with the taxpayer's tax discipline. The statistical analysis of tax offences has been made. The article describes the main causes of tax evasion by legal entities ; analyzes methods to improve tax literacy ; provides the list of activities to achieve a high level of outreach service for the taxpayers and suggests the ways of improving service for the taxpayers as partners of the state.

This article describes the main changes in tax legislation in relation to the order of calculation of VAT. Federal Law № 134-FZ of the Russian Tax Code has been amended,according to which from January 1, 2014, taxpayers are required to file VAT returns solely in electronic form. Moreover, from 1 January 2015 the tax authorities will be entitled to request from the taxpayer source documents and analytical registers in the event that tax return datacontrary to their declarations according to the relevant counterparties.