Nº 3 (2025)
Articles
Development of scientific and methodological approaches to identify threats of possible insolvency of legal entities for tax administration purposes
Resumo
This article is a study of the possibility of improving scientific and methodological approaches to determining the bankruptcy of insolvent organizations. The paper discusses modern methods of bankruptcy forecasting, as well as the author's methodology for identifying "pre-bankruptcy" for tax administration purposes. The purpose of the presented research is to improve scientific and methodological approaches to determining the situation preceding the onset of insolvency (bankruptcy) of legal entities for the purposes of tax administration. The novelty of the present study lies in the development of an algorithm for determining control ratios that make it possible to identify the possible insolvency of legal entities for tax administration purposes. The object of the study is the economic relations formed during the bankruptcy procedure of insolvent organizations.The basis of the research methodology is formed on the basis of general scientific and special research methods, including methods of comparative analysis, a method of summarizing results when formulating conclusions and presenting priority areas, a method of system analysis and expert assessment. The research results are primarily aimed at improving the efficiency of tax administration of insolvent organizations through a set of preventive measures by tax authorities aimed at financial recovery of organizations, identifying problematic taxpayers at risk of insolvency (bankruptcy), as well as providing an opportunity to voluntarily restructure the assets and liabilities of organizations. At the same time, the prospects for further research lie in adapting foreign neural networks to predict corporate bankruptcies and create domestic ones.
Taxes and taxation. 2025;(3):1-21
1-21
Artificial Intelligence in Tax Control: Problems and Prospects of Legal Regulation
Resumo
The development of artificial intelligence technology is one of the priority areas of scientific and technological development in the Russian Federation. In this regard, under the conditions of the active implementation of artificial intelligence technology in all spheres of public life, it is important to study the prospects of using this technology within the framework of tax control. This article examines the problems and prospects of legal regulation concerning the use of artificial intelligence in tax control. The main directions of the digitalization of tax control are analyzed, which include the use of information systems and software based on artificial intelligence technology. An analysis of case law regarding the use of information from tax authorities' information systems as evidence of tax offenses committed by taxpayers was conducted. In conducting this research, methods such as analysis, synthesis, deduction, induction, and the formal-legal method were employed. The results of the study regarding the problems and prospects of legal regulation of the use of artificial intelligence in tax control establish that there is a clear approach in judicial practice, according to which information systems used by tax authorities are considered an internal information resource created for the automation and systematization of processes for collecting, accumulating, storing, and processing specific information about organizations that tax authorities have obtained lawfully during the performance of their functions. It has been established that the digital transformation of tax control, based on the use of artificial intelligence technology, allows for the automation of tax control processes; however, to ensure a balance between public and private interests, it is necessary to improve tax and fee legislation concerning the legal framework for the use of artificial intelligence technology in tax control, along with the introduction of new guarantees and new rights for taxpayers.
Taxes and taxation. 2025;(3):22-32
22-32
Assessment of the introduction of a progressive consumption tax in Russia
Resumo
The subject of this article is the assessment of the feasibility of introducing a progressive consumption tax (PCT) in the Russian Federation as an alternative to the existing taxation system, which includes value-added tax (VAT), corporate income tax, and personal income tax (PIT). The possibility of forming a new tax model based on the taxation of final consumption using a progressive rate scale is considered. The article analyzes the features of the PCT mechanism, its impact on taxpayer behavior, investment activity, savings, and macroeconomic indicators. Additionally, attention is given to issues of tax fairness, sustainability of tax revenues, and administrative costs. The research examines international experience, including tax models in Estonia, Singapore, and the USA, to identify relevant benchmarks for Russia. A comparative analysis of the existing and proposed systems is conducted based on key criteria of tax policy. Methods of comparative analysis, modeling tax burden, systematic evaluation of fiscal efficiency, and interpretation of macroeconomic scenarios based on normative and empirical data are used. The scientific novelty of the work lies in the development and justification of a new tax model focused on final consumption, while applying a progressive rate scale to achieve social justice. Unlike the current tax system, the PCT offers the elimination of income taxation and reinvested profits, which reduces distortions in economic behavior and stimulates long-term savings and investments. The findings of the research indicate the potential to replace VAT, corporate income tax, and PIT with a unified tax structure while maintaining fiscal stability of the budget. Advantages of the PCT, such as reducing inflationary pressure, simplifying administration, combating tax evasion, and increasing horizontal and vertical tax fairness, are highlighted. The study substantiates that with the technical and institutional preparation, the introduction of the PCT can enhance the competitiveness of the Russian tax system.
Taxes and taxation. 2025;(3):33-65
33-65
Targeted and comprehensive tax incentives to support the pharmaceutical industry.
Resumo
The subject of this study is the analysis of approaches (legal and economic) to the classification of tax benefits, followed by the development of a new approach using the example of the pharmaceutical industry. The aim of this article is to develop a new approach to classifying tax support instruments that enhances the effectiveness of fiscal support tools for capital-intensive industries (using the pharmaceutical industry as a case study) in practice. The author provides a detailed examination of current approaches to the classification and summarization of tax benefits by various authors. Based on these current approaches, the author proposes their own method for classifying support instruments for the pharmaceutical sector, developed on the basis of current benefits available to pharmaceutical companies. The author analyzes which support tools for the pharmaceutical industry are more effective. Based on the developed classification of support instruments for the pharmaceutical industry, the author suggests directions for the development of incentives in this sector. This research was conducted using general scientific research methods, including systemic, logical, and comparative analysis, as well as the method of analogy. The main results of the research include the classification of support tools for the pharmaceutical industry, which allows the identification of directions for the development of incentives in the pharmaceutical sector. From the conducted analysis, the author concludes that comprehensive support tools are more effective for supporting investment projects, and that targeted support instruments are also important as they impact specific costs and actions relevant to the pharmaceutical industry. The scientific novelty of the study lies in the development of a new classification of support instruments for the pharmaceutical sector, which facilitates the identification of challenges related to incentivizing the pharmaceutical industry, as well as suggestions for refining the current approach to applying comprehensive and targeted support tools with the aim of enabling their joint application: harmonization of tax benefits, expansion of technology-oriented tax benefits, and integration of existing tax benefits into comprehensive support tools.
Taxes and taxation. 2025;(3):66-78
66-78
VAT in the simplified taxation system: analysis of micro and macroeconomic risks for the Russian Federation
Resumo
The study is devoted to the analysis of the micro and macroeconomic consequences of the introduction of VAT for taxpayers under the simplified taxation system (hereinafter referred to as STS) in the Russian Federation. The subject of the research is the Federal Law of July 12, 2024, No. 176-FZ "On Amendments to Parts One and Two of the Tax Code of the Russian Federation, Certain Legislative Acts of the Russian Federation, and on the Recognition of Certain Provisions of Legislative Acts of the Russian Federation as Invalid," as well as the micro and macroeconomic consequences of the tax reform. The goal of the work is to assess the effectiveness of the reform for the development of small and medium-sized enterprises (hereinafter referred to as SMEs), the state economy, and to identify accompanying risks. The methodology of the work is based on scientific methods such as general logical, empirical, and economic modeling methods, which allow for the assessment of the economic consequences of the analyzed tax reform under conditions of limited data. The study also employed deductive analysis based on the results of microeconomic modeling and an analysis of industry risks. The main findings of the study include the following. At the micro level, a significant decrease in profit and profitability was identified, as well as a sharp increase in the overall tax burden for SMEs that became VAT payers. The risks are most pronounced in the B2C segment and in industries with high demand elasticity. At the macro level, the risks identified include a decrease in demand and production, an increase in unemployment, inflationary pressure (especially on goods with low elasticity), a wave of bankruptcies in SMEs, a potential reduction in the share of SMEs in GDP, and the possible formation of a new shadow sector. Moreover, it was concluded that the reform has a pronounced fiscal character, which may undermine its stimulating potential for SMEs. The scientific novelty of the research is expressed in the economic modeling of the consequences of the introduction of VAT without the possibility of tax deductions for business entities applying a special tax regime, which highlighted the significant risks of such a model. Thus, it demonstrated insufficient development of the conclusions of some experts who only point out the positive aspects of such a taxation regime for small businesses. The results of the research are intended for government bodies (development of corrective measures in tax and economic policy) and analytical centers, for which specific tools have been proposed to mitigate the identified risks.
Taxes and taxation. 2025;(3):79-100
79-100
Financial constitutionalism as a vector for the transformation of the modern model of constitutionalism: from fiscal control to institutional sustainability
Resumo
The modern model of constitutionalism is undergoing profound transformations under the influence of global economic and political-legal changes. One of the key challenges that accentuates the need to rethink theoretical and legal foundations is the growing crisis of fiscal sustainability, exacerbated by the consequences of globalization, digitalization, and climate changes. In these conditions, the concept of financial constitutionalism takes on special significance, representing not merely a form of budgetary regulation but a comprehensive institutional mechanism for ensuring the sustainability of public finances. The subject of this research is the legal foundations, institutional manifestations, and transformational trends of financial constitutionalism in the context of the evolution of the modern constitutional order. The analysis focuses on the relationship between financial sovereignty, public accountability, and legal limitations on power in conditions of layered and fragmented governance. The methodological basis of the research includes an interdisciplinary approach that combines doctrines of public law, theories of institutionalism, and economic-legal analysis. Comparative legal analysis methods, formal-legal methods, and a systemic approach have been applied to reveal the interconnection between fiscal and constitutional transformations. The use of historical-legal methods allowed tracing the evolution of fiscal control. The scientific novelty of the research lies in establishing financial constitutionalism as an independent and promising paradigm of modern constitutional governance, capable of serving as the core of institutional resilience in conditions of legal uncertainty. The study identifies the main principles and potential development vectors of financial constitutionalism in the legal systems of Global South countries and the post-Soviet space. The necessity of constitutional enshrinement of parameters for sustainable public finances as a tool for balancing economic rationality and social justice is justified. It is shown that the new paradigm requires a transformation of ideas about the role of the constitution as an instrument of macroeconomic governance. This framing of the problem goes beyond the traditional approach to financial law, which is limited to the instrumental role of the budget. Within the article, public finances are proposed to be viewed as a sphere possessing not only economic but also political-legal content, capable of directly influencing the structure, functioning, and legitimacy of state institutions.
Taxes and taxation. 2025;(3):101-115
101-115
Improving the insurance of social security for the self-employed in the Russian Federation
Resumo
The object of the study is the financial relations of self-employed citizens. The subject of the study is the insurance of social security for self-employed citizens in the Russian Federation. The author examines in detail the parameters of the experiment to establish a special tax regime "Tax on professional income". The scientific article also presents the results of the analysis of statistics of the Federal Tax Service on the spread of the practice of its application (taking into account current data as of June 30, 2025). The use of official data confirms the reliability of the results obtained. Particular attention is paid to studying the content of the draft law "On conducting an experiment on the voluntary entry of certain categories of citizens into legal relations on compulsory social insurance in case of temporary disability", as well as substantiating recommendations for its improvement in the context of the development of the insurance component of social security for the self-employed. The research methodology is based on the collection and processing of data by systematization, grouping, analysis and synthesis. Also, for the purpose of visual presentation of the results obtained, graphical tools are used. The study revealed that the professional income tax experiment being implemented in Russia is in great demand: the growth dynamics of the number of registered self-employed citizens in the Russian Federation for the period from June 30, 2020 to June 30, 2025 is extremely positive (an 18-fold increase over the study period). The self-employed have the opportunity to voluntarily enter into relations under compulsory pension insurance, while there is no formed legal framework for their participation in compulsory social insurance in case of temporary disability and in connection with maternity has not been formed. Scientific novelty is associated with the author's approach to considering the directions for improving the social security for the self-employed in the Russian Federation. It seems possible to formulate the following proposals for its adjustment: justification of the tariff of insurance premiums used when making insurance premiums; expansion of the number of options for insurance amounts, including those linked to the minimum wage; consideration of the possibility of including in the insurance coverage child care benefits up to 1.5 years and maternity benefits.
Taxes and taxation. 2025;(3):116-126
116-126