No 1 (2025)
Articles
Identification of the problems of tax incentives application to human capital in Russia
Abstract
The subject of this research is to identify the problems of applying tax incentives for the development of human capital in Russia. Currently, in Russia, as in many other countries, the government uses various tax incentive tools to develop human capital. Tax incentives for the development of human capital are designed to encourage businesses and individuals to invest in education, healthcare, entrepreneurial activity and higher living standards, which should ultimately lead to economic growth and competitiveness of the country. However, despite the government's efforts, the use of tax incentives for the development of human capital in Russia faces a number of problems. Lack of financial resources, low efficiency of existing mechanisms, administrative barriers, low awareness, etc. – all these are serious obstacles to the effective use of tax incentives for the development of human capital. The research methodology consists of a comparative analysis of tax systems and instruments for stimulating the development of human capital in Russia and abroad. In this article, the author classifies and analyzes the problems of using tax incentives for the development of human capital in Russia, as well as suggests ways to increase the effectiveness of tax incentives for the development of human capital in Russia. The author presents a systematic vision of the problems of using tax incentives for the development of human capital in Russia. These problems of using tax incentives for the development of human capital in Russia are: economic problems, administrative problems, social consequences of using tax incentives and problems of information awareness about tax incentives. The practical significance of the study is to identify and classify the areas of work of the legislative and law enforcement branches of government for a comprehensive solution to these problems of using tax incentives for the development of human capital in Russia.
Taxes and taxation. 2025;(1):1-18
1-18
Features of the excise tax on the pharmaceutical ethanol: current issues
Abstract
The subject of the study is the excise tax on the pharmaceutical substance of ethyl alcohol, various aspects, features in the implementation of the excise tax on the pharmaceutical substance of ethyl alcohol. The purpose of the study is to analyze the excise tax on the pharmaceutical substance of ethyl alcohol, identify problems based on the analysis of the excise tax on the pharmaceutical substance of ethyl alcohol, and propose directions for the development of the excise tax on the pharmaceutical substance of ethyl alcohol for the purposes of harmonization of legislation. The author examines in detail such features of the excise tax on the pharmaceutical substance of ethyl alcohol as: lists of pharmaceutical products, the object of taxation of excise tax, the application of various rates when performing operations with the pharmaceutical substance of ethyl alcohol, the specifics of the application of deductions for this excise tax, as well as other issues. This study was conducted based on the application of general scientific research methods, including systematic, logical, comparative analysis, and the method of analogy. The main conclusions of the study are that this tax is aimed at controlling the misuse of medical alcohol in the production of alcoholic beverages, imposing excise taxes on such production in order to equalize its value. As part of the implementation of the new mechanism, pharmaceutical companies face an additional administrative burden regarding the need to confirm the intended use of the pharmaceutical substance ethyl alcohol. At the same time, the author highlights an urgent problem for the excise tax on the pharmaceutical substance of ethyl alcohol, which is an additional tax burden in the case of the purchase of more than 500,000 thousand liters of pharmaceutical substance of ethyl alcohol for the production of medicines that are not included in the lists of pharmaceutical products. The scientific novelty lies in the refinement of a new approach to state regulation of excise taxation, based on a detailed analysis of legislative norms and rules, as well as an assessment of the effects of their impact on the pharmaceutical industry.
Taxes and taxation. 2025;(1):19-33
19-33
Tax policy and gender equality: the impact of the fiscal system on women and men
Abstract
The author examines the impact of tax policy on gender equality, analyzing the differentiated impact of the fiscal system on women and men through the study of various tax instruments, such as direct and indirect taxes, family taxation mechanisms and the provision of tax benefits. The purpose of the study is to identify specific problems related to the unequal impact of tax instruments and to develop recommendations for improving the fiscal system that ensures equal economic opportunities for all citizens, regardless of gender. The subject of the study is the relationship between tax mechanisms (direct and indirect taxes, family taxation, tax benefits) and the economic status of women and men, as well as the identification of ways to improve the tax system taking into account gender factors. Research methods include economic analysis, comparative legal analysis, and statistical modeling. The author used both quantitative and qualitative methods, such as the analysis of tax statistics, the study of national and international legislation, the analysis of cases and international experience (Germany, France, USA, Canada, etc.), as well as the involvement of scientific publications and expert opinions. The results of the study show that despite the formal gender neutrality of tax legislation, its effects differ for women and men due to gender differences in income, employment, and the distribution of family responsibilities. Joint taxation of spouses, especially with a progressive tax scale, can reduce women's motivation to work due to the effect of the "second income tax". In turn, the separate taxation applied in a number of countries contributes to greater economic independence of women and stimulates their active participation in the economy. The article offers recommendations for improving the tax system, including the transition to separate taxation, the revision of tax benefits taking into account gender aspects, the conduct of a gender audit of the tax system and the introduction of gender-based budgeting. The author concludes that it is necessary to create a fair and efficient tax system that ensures equal opportunities for all citizens without providing unreasonable preferences to one gender.
Taxes and taxation. 2025;(1):34-51
34-51
The concept of monitoring the tax risks of the state in the context of the digital economy
Abstract
Comprehensive digitalization of economic processes made it possible to define the goal of this study: development of a concept for monitoring state tax risks at the national level. To achieve this goal, it was necessary to solve a set of problems that ensure a comprehensive study of the problem from both theoretical and practical points of view. The object of the study is the economic relations that develop between the state and taxpayers within the framework of tax administration. The subject of the study is the tax risks of the state, caused by the process of digitalization and modernization of business forms. The work uses general scientific research methods: analysis and synthesis, deduction and induction, generalization, description. In addition, the following private scientific methods were used: graphical and tabular method of presenting the studied data. The novelty of the study consists in developing a concept for monitoring the tax risks of the state, which includes primary identification, quantitative and qualitative analysis, assessment of factors and development of proposals for managing the tax risks of the state at the macro level. Based on the results of the practical study, the tax risk of the state was identified in the context of taxation of organizations engaged in cross-border trade in electronic services. In order to minimize and mitigate this tax risk, specific management mechanisms were developed. In particular, it was proposed to introduce the institute of a digital permanent representative office in the Russian Federation. The scientific work may be of interest to a wide range of users due to the detailed elaboration of the issue of building a concept for monitoring the tax risks of the state in the context of the digital economy.
Taxes and taxation. 2025;(1):52-63
52-63
Conceptual foundations for determining the tax burden in Russia: genesis and modern paradigms
Abstract
Currently, there is an established methodology for calculating the tax burden, but despite this, organizations have the right to choose the most appropriate and convenient method of calculation for them. Based on this, we can say that any business entity can determine its own method of calculating tax liabilities, focusing on its own characteristics, as well as taking into account the goals and objectives of the business. The diversity in the calculation methods of this category may be due to differences in the type of activity, the scale of the enterprise, financial potential and other factors affecting the total amount of tax payments. The subject of the study is the economic relations arising in the process of calculating the tax burden by various business entities. The object of the study is the economic structures of the Russian Federation. The theoretical and methodological basis of the research was the fundamental concepts presented in the works of domestic and foreign scientists, legislative and regulatory acts of state authorities, federal laws, materials of scientific and practical conferences concerning taxation issues. Abstract-logical, monographic, statistical-economic and other methods of economic research are used in the work. Thus, in the course of the study, we found that there are a diverse number of methodologies for calculating the tax burden, which are chosen by the organizations themselves, based on their own characteristics, since the Tax Code of the Russian Federation does not provide for legally established methods. Nevertheless, in our opinion, the preferred method of calculating the tax burden by taxpayers is to use the method proposed by the Ministry of Finance of the Russian Federation, which reflects the ratio of the amount of taxes paid to the revenue of the organization, which will identify the negative sides and prevent the occurrence of an on-site tax audit. To improve the methodology for calculating the tax burden, it is advisable to recommend the use of an integrated approach that will take into account absolutely all mandatory payments and contributions paid by business entities, as well as the interests of various user groups.
Taxes and taxation. 2025;(1):64-74
64-74