No 2 (2023)
Articles
Theoretical and organizational aspects of creating a system of internal tax control of small enterprises
Abstract
The subject of the research presented in this article is the theoretical and organizational aspects of creating a system of internal tax control of small enterprises. The author proves that such a system is an effective tool for managing tax risks of organizations to reduce current and potential financial losses of economic entities. The significance and relevance of this issue has been confirmed empirically, including using the latest data from the statistical tax reporting of the Federal Tax Service of Russia. The approach used by the author to the organization of internal tax control is based on the provisions of the COSO methodology, regulatory requirements of domestic legislation and provides for consideration of the specific features of small business entities that affect the procedure for conducting internal control of small enterprises. The criteria of functionality and structural elements of the internal tax control system are defined, their content is described. The approaches proposed by the author to the construction of the internal tax control system are summarized in the form of schemes, algorithms and recommendations that can be taken as a basis for the organization of such work by the heads of small enterprises. The scientific novelty of the research consists in a comprehensive study of the theoretical and organizational aspects of internal control for the development of an internal tax control system and in the application of the conceptual provisions of the theory of internal control to the management of tax risks of organizations, taking into account the specifics of small businesses.
Taxes and taxation. 2023;(2):1-20
1-20
Tax control over the taxation of profits of controlled foreign companies: legal specifics and place in the system of state control
Abstract
The author examines the legal specifics of tax control over the taxation of profits of controlled foreign companies and determines the place of such control in the system of state control. The author examines the relation of tax control with state financial control; specifics of tax audits in the field; the powers of tax authorities to request documents, considering the latest changes in tax legislation. Attention is paid to the legal framework of tax control in this area, the exemption of profits of controlled foreign companies from taxation in Russia and the state of current judicial practice in this area. Both general scientific methods (analysis, synthesis, deduction) and special legal methods (formal legal method, method of legal statistics) were used. The use of a combination of these methods allowed the author to come, in particular, to the following general conclusions: tax control over the taxation of profits of controlled foreign companies is a kind of state financial control; the implementation of this control has its own legal specifics: a desk tax audit can be initiated and carried out without submitting a tax return; the powers of the tax authority in terms of requesting information (documents) have been significantly expanded; it is advisable to provide a specific list of documents (information) confirming grounds for exemption from taxation. The novelty of the research lies in the expansion of theoretical ideas in this sphere and is revealed in the conclusions presented by the author.
Taxes and taxation. 2023;(2):21-32
21-32
Legal regulation of income taxation of individuals on transactions with digital rights (cryptocurrencies)
Abstract
The author discusses the features of the legal regulation of taxation of transactions of individuals with digital rights in the Russian Federation. As a result of the study, the author identified a gap in the legal regulation of taxation of digital rights in the Russian Federation, when determining the system of tax benefits for transactions with digital rights. Public relations arising in connection with the turnover of digital rights are regulated by the Civil Code of the Russian Federation, while neither legislation nor law enforcement practice has been defined, the specifics of taxation of income of individuals on transactions with digital rights. In this connection, it is necessary to highlight the features of the legal regulation of taxation of income of individuals on transactions with digital rights and determine whether these features are applicable to the legal regulation of taxation of income of individuals on transactions with digital rights in the Russian Federation. The problem is that in the legislation of the Russian Federation there is no legal regulation of taxation of income of individuals on transactions with digital rights. The goal go the research is to investigate the experience the foreign legislation and regulatory legal regulation of the Russian Federation and to identify the problems of legal regulation of taxation of income of individuals on transactions of individuals with digital rights. Scientific novelty of the research lies in fact that previously, no research has been conducted on the application of tax benefits in the legal regulation of taxation of personal income on transactions with digital rights.
Taxes and taxation. 2023;(2):33-44
33-44
IFRS and RAS: analysis of differences and methodological inconsistencies
Abstract
The article discusses the goals of applying international and Russian standards at the current stage of development of accounting and reporting. The features of the formation of accounting (financial) statements according to the rules of IFRS and RAS are highlighted, the fundamental differences that lie in the concept of accounting documentation are indicated. The features of the financial statements of Russian enterprises that make it up according to the rules of IFRS are given. The problems of applying IFRS by Russian users of financial statements are outlined. Prospects for the development of IFRS in Russian accounting are considered. The conclusions of the conducted research are substantiated within the framework of the development of the methodology of methodological differences in the formation of accounting (financial) statements according to the rules of IFRS and RAS. In order to enter foreign markets and attract foreign investors, the company's financial statements must comply with International Financial Reporting Standards. This is a prerequisite for the implementation of foreign economic activity. Despite certain differences between IFRS and RAS, today it is safe to say that at the moment the country is working to adapt the accounting system in accordance with international standards.Significant differences in the target orientation of reporting under IFRS and RAS; the presence of a large number of methodological differences in accounting lead to the complication of accounting functions. Taken together, these circumstances determine the relevance of this study. The analysis of the regulatory framework of Russia showed that at the first stages some provisions of international standards were used to develop domestic accounting regulations. Today, the practice of using them has expanded. There are structures in the country that are responsible for the application of IFRS. Their functions are normatively fixed, a list of enterprises that are required to prepare reports in accordance with international standards is outlined at the legislative level. Nevertheless, there are a significant number of methodological differences in accounting, which will be discussed in this article.
Taxes and taxation. 2023;(2):45-51
45-51
Tax Treaty Dispute Resolution Procedures
Abstract
The subject of the work is a comparative analysis of the OECD approach and the EU approach to the resolution of international tax disputes. The research is conducted on the basis of the provisions of the OECD Model Tax Convention, the OECD Multilateral Tax Convention, the EU Arbitration Convention and the EU Directive. The purpose of the work is to find the most effective mechanism for resolving international tax disputes in terms of ensuring the protection of taxpayers' rights in the dispute resolution procedure. The methodological basis of the work was made up of general scientific (analysis, classification, synthesis, deduction, induction, analogy), private scientific (system method) and special legal (formal legal and comparative legal) methods of scientific research. The scientific novelty of the work suggests the proposal and justification as a way to increase the effectiveness of the resolution of international tax disputes, the use of mediation in a mutually agreeable procedure with the provision of the taxpayer with the possibility of direct participation in the dispute resolution procedure. Based on the results of the study, the author came to the following conclusions. The practice of applying the mutual agreement procedure and arbitration shows that this dispute resolution mechanism has a number of significant drawbacks. In order to improve the efficiency of dispute resolution, the OECD and the EU are striving to develop mandatory arbitration and do not consider non-binding mechanisms, since they do not guarantee an agreement on the dispute. However, mandatory arbitration cannot be considered a universal instrument, since States see it as a threat to sovereignty. The experience of States that actively use mediation to resolve domestic tax disputes shows that mediation can also become an effective mechanism for resolving disputes at the international level, since it allows the parties to consider various aspects of the dispute from different sides. According to the author's position, the shortcomings of mediation outlined in the doctrine can be mitigated by granting the affected taxpayer the right to participate directly in mediation, presenting his position on the case.
Taxes and taxation. 2023;(2):52-69
52-69