№ 5 (2025)
Articles
Stability and Reasonable Predictability of Russian Tax Legislation: Legal Mechanisms and Enforcement Issues
Аннотация
The subject of this study is the legal mechanisms that ensure a reasonable degree of stability and predictability in the tax legislation of the Russian Federation—an issue of fundamental importance for implementing the constitutional principle of maintaining citizens’ trust in the law and in state action. The research encompasses an analysis of the normative foundations of tax law that enshrine the requirements of legal certainty and the prohibition of arbitrary alteration of tax obligations, as well as special mechanisms designed to preserve the resilience of legal regulation in a dynamic economic environment. The inquiry focuses on such legal constructs as the establishment of transitional periods when tax legislation is amended, the use of stabilization clauses in investment agreements, and the constitutional prohibition on conferring retroactive effect on laws where this would worsen the position of taxpayers. The aim is not only to identify and systematize these mechanisms, but also to assess their practical effectiveness and to delineate avenues for legislative improvement capable of enhancing the predictability of the tax system. Methodologically, the study employs a combination of general scientific and specialized legal methods: formal legal analysis of normative acts and judicial decisions; the comparative-law method to juxtapose domestic and foreign practices of securing stability in tax regulation; and systems and structural-functional approaches that made it possible to reveal the interconnections among, and the effectiveness of, individual legal mechanisms taken together. The scientific novelty lies in a holistic assessment of the mechanisms of stability in tax legislation through the lens of the principle of maintaining trust in the law. The analysis shows that, although Russian law provides key safeguards—transitional periods, stabilization clauses, and a ban on the retroactive effect of tax laws—their implementation faces significant difficulties. There is no uniform criterion for the sufficient duration of transitional periods; stabilization clauses are limited in scope and fragmented; and the prohibition on retroactivity is sometimes circumvented by adopting so-called “clarifying” amendments. Case law exhibits a tendency to prioritize the state’s fiscal interests at the expense of legal certainty, which adversely affects taxpayers’ trust. The study concludes that it is necessary to enshrine in legislation minimum transition periods for the most sensitive tax changes, to develop criteria for the admissibility of retrospective amendments, and to strengthen the transparency of tax policy.
Taxes and taxation. 2025;(5):1-18
1-18
Extraordinary Tax Law Measures for Ensuring Economic Security of Russia: Contemporary Practice
Аннотация
The article examines extraordinary tax and legal measures ensuring Russia's economic security amid contemporary challenges. The research focuses on public relations regarding extraordinary taxes and fees collection and stimulating tax measures application. The study analyzes legal norms regulating extraordinary tax measures introduced during the COVID-19 pandemic, anti-Russian sanctions regime, and partial economic mobilization. The article evaluates Russian tax law's capacity for adaptive extraordinary response to diverse national economic security threats. Special attention is given to systematizing and classifying extraordinary tax measures across three challenge groups: pandemic restrictions, sanctions pressure, and partial economic mobilization needs. The methodology employs general scientific methods (analysis, synthesis, induction, deduction) and specialized approaches: systematic legal analysis, historical-legal and formal-juridical methods. The scientific novelty lies in theoretical-methodological conceptualization and systematization of extraordinary tax-legal measures under complex contemporary threat conditions. The work presents an original definition of extraordinary tax security measures as specialized tax-legal instruments of temporary or permanent nature, applied by the state responding to emergencies and external challenges. The research develops a classification of extraordinary anti-pandemic tax measures into: socially oriented measures; tax rate and mandatory payment tariff adjustments; project-oriented stimulating measures; liberalization of tax control and supervision activities. The study proposes a dual approach to sanctions countermeasures through tax policies and substantiates the dualistic nature of tax-legal regulation under partial mobilization economy conditions. A identified trend shows gradual transformation of extraordinary tax measures into permanently operating tax regulation mechanisms with corresponding content and form adjustments. This research contributes to understanding how tax law can adaptively respond to multifaceted security challenges while maintaining economic stability.
Taxes and taxation. 2025;(5):19-35
19-35
Tax conditions for entrepreneurship in special economic zones and territories of advanced social and economic development.
Аннотация
The article is dedicated to the features of taxation of entrepreneurial activities in preferential territories: in special economic zones (SEZ) and territories of advanced socio-economic development (TAD). The aim of the study is a systematic analysis of the tax conditions for entrepreneurial activities in SEZ and TAD. The object of the research is the application of tax benefits and special tax regimes as tools for stimulating investments in the real sector of the economy. The subject of the study is the tax legislation regulating entrepreneurial activities in SEZ and TAD. A number of indicators that characterize the effectiveness of the functioning of SEZ and TAD have been examined in dynamics, including the amounts of taxes, insurance premiums, and customs payments of residents, as well as the respective benefits applied. Certain factors influencing the effectiveness of SEZ and TAD activities have been identified, including insufficient utilization of the opportunities provided by preferential taxation. A retrospective analysis of the indicators based on statistical data from the Ministry of Economic Development of the Russian Federation revealed certain patterns in the functioning of SEZ and TAD. The analysis of scientific and expert publications, synthesis, and generalization made it possible to highlight factors affecting the effectiveness of TAD and SEZ. Based on expert opinions, the assumption was made that tax tools can be highly effective under a restrictive monetary and credit policy. Despite the significant number of publications on the stated topic, most authors limit themselves to characterizing the peculiarities of the activities of SEZ and TAD, as well as defining individual factors affecting their effectiveness. The novelty of the research lies in the systematization of tax conditions for entrepreneurial activities in preferential territories by types of mandatory payments, place of application, and duration of benefits for taxes, insurance premiums, and customs payments. A comparative analysis of the tax conditions for residents of SEZ and TAD revealed a lack of a unified approach to establishing benefits and their duration, with preferences being more oriented towards large businesses and practically no benefits for small enterprises. The practical significance of the work lies in the development of specific proposals for improving the taxation of entrepreneurial activities in SEZ and TAD, including: setting limit values for corporate profit tax rates; one-time provision of benefits on property taxes; application of reduced rates under the simplified taxation system; and limiting progressive taxation of individual income for residents of SEZ and TAD.
Taxes and taxation. 2025;(5):36-53
36-53
The principle of equity in income taxation: a retrospective of economic thought and implementation within the framework of tax reform - 2025.
Аннотация
The subject of the research is the evolution of the principle of equity in income taxation within economic theory and its implementation in Russia as part of the tax reform of 2025. Starting from 2025, a five-tier progressive personal income tax scale has been introduced in Russia. One of the objectives of the tax reform set by the President of Russia was to ensure the fairness of taxation for citizens. At the same time, the tax reform did not resolve a number of issues regarding income taxation that hinder the achievement of equity. The search and scientific justification of answers to these questions determine the relevance of the research. The aim is to assess the completeness and correctness of the implementation of the principle of equity in income taxation within the framework of the tax reform conducted in Russia in 2025, in order to substantiate the possibilities for its improvement based on the study of the evolution of economic thought regarding tax fairness. In the framework of the research, general scientific methods of analysis and synthesis, movement from the abstract to the concrete, dialectics, as well as methods for analyzing the results of sociological surveys and focus groups have been applied. As a result of the research, within the study of the evolution of various theories' views on the fairness of income taxation, it has been determined that the modern understanding of tax fairness is a synthesis of the evolution of economic thought. Discussion questions have been identified, and deformities of equity in income taxation have been highlighted. Based on the analysis of sociological research results, the contemporary perception of personal income tax fairness in Russia has been defined. It has been substantiated that the tax reform of 2025 contributes to increasing the fairness of personal income tax, however, elements exist within the structure of personal income tax that hinder the full realization of the equity principle. These include, in particular, the absence of a tax-exempt minimum, the regressive nature of the tax deduction system, and lower personal income tax rates on passive income compared to labor income. Based on the need to overcome these obstacles, proposals for improving the personal income tax have been formulated to ensure tax fairness.
Taxes and taxation. 2025;(5):54-69
54-69
International aspects of taxation of manufacturing organizations
Аннотация
The subject of the research is the set of issues and features of international taxation of manufacturing organizations in the context of a globalized economy. The object of the research is transnational corporations, whose activities are related to the movement of capital, tax optimization, and the use of international agreements. The author examines in detail such aspects of the topic as the use of offshore jurisdictions, transfer pricing practices, and the application of special tax regimes in various countries. Particular attention is paid to the analysis of the state policies of leading world economies – China, the United States, and Japan – which apply tax incentives to stimulate high-tech production and attract investment. The study also highlights the role of double taxation treaties and international initiatives aimed at increasing the transparency of the tax environment. A special focus is placed on the interaction between tax policy and the development strategies of manufacturing organizations, as well as the assessment of risks and consequences of aggressive tax planning for national budgets and international competition. The methodological basis includes comparative analysis of tax systems, case studies on transnational corporations, as well as legal and regulatory analysis of international agreements and initiatives (BEPS, Pillar 2). The scientific novelty of the study lies in a comprehensive approach to assessing the impact of international tax instruments on the activities of manufacturing organizations and the formation of global tax policy. The research substantiates that the use of transfer pricing mechanisms and offshore schemes by TNCs not only reduces tax revenues of individual states but also creates new challenges for global tax fairness. It is concluded that BEPS reform measures and the introduction of the global minimum tax under Pillar 2 establish conditions for limiting aggressive tax optimization while encouraging manufacturing organizations towards greater tax transparency and leveling competitive conditions. The study emphasizes that the future development of international tax regulation will be determined by the balance of interests between national states and the global economy, which requires manufacturing organizations to strategically adapt and seek optimal forms of interaction with tax systems.
Taxes and taxation. 2025;(5):70-84
70-84
Proving the artificial structure of the business model when splitting a business
Аннотация
This article examines the lack of a uniform standard for proving the artificial nature of a business structure as an indicator of business fragmentation. The author poses the question of how to refute or prove the artificial nature of a business model run by a group of interconnected taxpayers. A rationale for this law enforcement issue is provided. To address the stated issue, the author examines the origins of the approach to proving the artificiality criterion in the form of the need to justify the discrepancy between form and content in a business model. Arguments are presented and substantiated regarding the lack of a uniform methodology for studying business models. The author examines how the study of taxpayers' business activities is conducted in economic science and cites works aimed at examining the internal and external environment of an organization. General scientific methods are used. One of the primary research methods is analysis: its use in the work is associated with the study of doctrinal sources. The results of the analysis are presented in the study. Induction is used, which is applied for the purpose of studying law enforcement practice. From these specific findings, the author draws general conclusions about the state of approaches to studying business structure. In the conclusions of the work, the author proposes a two-stage analysis of the business model of taxpayers for whom the issue of business fragmentation is being investigated. The first stage is carried out through the study of the formal-legal aspect based on an examination of general taxpayer questionnaire data and information on the results of economic activity. The second stage involves studying the organizational and economic aspects of the activity. This represents an essential analysis of the internal and external environment of the organization. The author proposes the basis for the transition from the study of the formal-legal aspect to the organizational and economic aspect, depending on the type of business fragmentation imputed to the taxpayer (the use of special tax regimes or other tax savings methods). The author also describes in detail which aspects of the organization's activity relate to the internal environment (organizational structure, organizational processes, technologies, personnel, culture, process management) and which relate to the external environment (suppliers, contractors, buyers, customers, representatives, mutual transactions).
Taxes and taxation. 2025;(5):85-111
85-111
Tax risks of artificial business fragmentation: analysis of judicial practice in 2024 - 2025
Аннотация
This study examines tax relations arising from the use of business-splitting schemes as an instrument of tax optimization. The analysis focuses on the judicial practice of arbitrazh courts and the positions of tax authorities that shape the criteria for qualifying such schemes in 2024–2025. The article addresses the pressing issue of distinguishing legitimate tax planning from bad-faith tax evasion within the framework of Article 54.1 of the Tax Code of the Russian Federation. Particular attention is devoted to identifying the key features of artificial business splitting and to the emerging trends in case law that refine the doctrine of counteracting abuses of tax benefits. The relevance of the topic stems from the absence in current legislation of both a precise definition of “business splitting” and criteria for its legitimacy, which generates legal uncertainty and disputes. The methodological framework combines formal-legal, comparative-legal, and historical-legal approaches. The formal-legal method enabled the systematization of tax norms; the comparative-legal method allowed for a juxtaposition of domestic and foreign approaches (GAAR, substance over form); while the historical-legal method facilitated a reconstruction of the evolution of the tax benefit doctrine and the identification of persistent trends in recent case law. The aim of the research is to trace the main tendencies in judicial practice and to substantiate approaches to the assessment of business-splitting schemes. The scientific novelty of the study lies in its comprehensive analysis of recent arbitrazh practice, designed to identify consistent indicators of bad-faith business splitting and to evaluate the legal mechanisms for its prevention. The article explores both theoretical and practical dimensions of Article 54.1 of the Tax Code and advances the author’s own vision of criteria for the admissibility of business structures. The findings support the need for legislative codification of clear indicators of artificial business splitting and explicit prohibitions on the application of special tax regimes (simplified taxation system, patent system) to such schemes through amendments to Articles 11, 346.12, and 346.45 of the Tax Code of the Russian Federation. Implementation of these proposals would reduce legal uncertainty, promote consistent law enforcement, and ensure a fair balance between the interests of the state and taxpayers.
Taxes and taxation. 2025;(5):112-126
112-126
Tax and legal framework for the ruble-backed stablecoin A7A5 within the digital rights system of the Russian Federation
Аннотация
The article is devoted to the study of the tax and legal aspects of the ruble-backed stablecoin A7A5, which is a foreign digital right and is qualified in the Russian Federation as a digital financial asset. The subject of the study is the specifics of the legal regime of foreign digital rights classified as digital financial assets in the Russian Federation, and the taxation of transactions with such an asset. As a result of the conducted research, the author comes to the conclusion that, despite the creation of a legal framework for the integration of foreign digital rights into the Russian legal order, their tax and legal regime remains insufficiently developed. It is shown that this category is of an auxiliary (technical) nature and serves primarily as a tool for legitimizing a certain range of foreign assets in Russia, without being a full-fledged and independent legal construct. It is noted that the Tax Code of the Russian Federation lacks special provisions regulating the taxation of foreign digital rights, except for transactions within the experimental legal regime, which creates legal uncertainty. The author argues that recognizing foreign digital rights as digital financial assets represents a new phase in Russia's digital financial assets market, driven significantly by the A7A5 asset's integration with a public blockchain. This not only expands the opportunities for the circulation of such assets but also gives rise to unique transactions with such assets in the decentralized finance environment, which directly raises the issue of the need to develop special approaches to accounting for income, expenses and losses from such transactions for tax purposes. It is concluded that the economic nature of such transactions may be similar to transactions with derivative financial instruments and hedging. This similarity justifies extending the special tax rules for such analogous instruments to transactions with foreign digital rights. The results of the study can be applied to the further development of legislation on the taxation of foreign digital rights.
Taxes and taxation. 2025;(5):127-141
127-141