№ 5 (2024)
Articles
On taxation of small business in the context of integration of new regions
Аннотация
The subject of the study is the mechanism of tax support for small businesses from the perspective of successful adaptation of taxpayers of southwestern subjects to the tax conditions of the Russian Federation. The paper examines the peculiarities of taxation of small businesses in the Donetsk and Lugansk People's Republics, Zaporizhia and Kherson regions, identifies some specific features of the development of small business in regions with high-risk conditions of activity. The hypothesis is formulated that changes in tax legislation regarding the simplified taxation system, which come into force on 1.01.2025, may be extremely negative for the absolute majority of taxpayers in the analyzed regions. The author focuses on the need to introduce temporary norms aimed at maintaining the level of tax burden of small businesses, even in conditions of low budget provision of new subjects of the Russian Federation, along with traditional methods of scientific analysis, such methods as a retrospective analysis of the development of small businesses; analysis of forms of statistical tax reporting of the Federal Tax Service of Russia; elements of the modeling method – for forecasting the performance indicators of taxpayers and the tax burden in the event of changes in tax legislation In the course of the study, the following tasks were solved and the relevant conclusions were formulated: - the dynamics of the number of small businesses in the southwestern regions of the Russian Federation is analyzed; it is determined that the growth rate of the number of taxpayers significantly exceeds the national average, while almost 80% of taxpayers belong to micro-businesses; - the specifics of taxation of small businesses in new territories and its impact on the level of tax burden are studied taxpayers. It has been revealed that the tax burden of SMEs in the new subjects of the Russian Federation is significantly lower than in regions with a comparable level of "subsidization" due to the introduction of reduced regional tax rates and a reduced tariff of insurance premiums; - assumptions are formulated that the new norms of the Tax Code of the Russian Federation regarding taxpayers of the USN may be the reason for a significant increase in the tax burden of small businesses; - separate recommendations have been formulated on the introduction of temporary tax measures that ensure the preservation of the tax burden and promote integration processes.
Taxes and taxation. 2024;(5):1-20
1-20
Long-term transformation of fiscal instruments under sanctions pressure: Iran's experience and its relevance to Russia
Аннотация
The subject of this study is the Iranian tax system and its changes in the context of international sanctions that have been in effect against the country for several decades. Given that Iran's fiscal system has undergone a number of significant changes during the period of sanctions pressure, the experience of this country is relevant for Russia both in terms of possible tools aimed at stabilizing the economy and in terms of forecasting trends in the transformation of the tax system. The analysis and characteristics of Iranian tax system is carried out through the prism of its adjustment and changes necessary to ensure the country's fiscal stability in the face of sanctions pressure. Data published by the World Bank and the Central Bank of Iran are used as sources. The purpose of the study is to characterize and identify Iranian positive experience in changing the tax system under the conditions of sanctions pressure and to develop recommendations for its application in Russia. The research methods used are analysis, synthesis, induction, and classification. The following indicators are used: the tax burden, the share of taxes in the total amount of state budget revenues, the share of individual tax payments in the total amount of tax payments. The data are analyzed in dynamics for the period 1972 – 2020. A graphical way of presenting data is used to visualize the results of the analysis. As a result of the analysis, it is concluded that taxes under the conditions of sanctions become an alternative source of income for the state budget of Iran. Meanwhile the structure of the country tax payments has undergone significant changes, as a result of which the role of insurance premiums and indirect taxes (primarily VAT) has significantly increased. Iranian experience is relevant for Russia. Thus, the result of the analysis demonstrates that due to the fact that sanctions are a significant barrier to foreign trade, taxation becomes, in fact, the only source of government revenue, and the fiscal function of taxes becomes dominant. In this regard, an increase in the nominal corporate profits tax rate by 5 percentage points while maintaining the existing preferential mechanisms, as well as progressive five-stage taxation of personal income, becomes a logical and justified tool for replenishing the state budget, which allows achieving the task.
Taxes and taxation. 2024;(5):21-36
21-36
Theoretical and applied aspects of the development of tax planning at enterprises in modern conditions
Аннотация
The subject of the study is a set of financial relations arising in the process of taxation of economic entities operating in modern conditions. The object of the study is the taxation process, as well as a set of tax planning methods for the activities of business entities. The practical application of the tax planning process in modern conditions should be considered in the aspect of the development of the state, both at the level of its social and economic potential. This paradigm indicates that the interests of the state contribute to the improvement of business development concepts and fully satisfy the interests of both parties. The entire tax planning system is aimed at one ultimate goal – increasing the profit of an economic entity. In this regard, its effectiveness can be assessed only by the degree of influence of the methods used on the financial results of the organization's activities. The substantiation of the theoretical propositions obtained in the course of the study is provided by the use of methods: structural-logical, system-functional and comparative analysis. In solving specific tasks, methods of analysis, indexing, grouping, sampling, comparison and generalization, the index method and other methods of scientific research were used. The scientific novelty lies in the substantiation of the idea of the need to ensure the coordinated application of the taxation and tax planning process, as well as the choice of the optimal form of tax planning due to the main groups of factors. Such as: entrepreneurial factors, economic policy of the state, factors related to the planning process. Along with this, the applied nature of the study revealed that in most cases, the duties in the field of tax planning are not fixed in the job descriptions of business entities. A list of measures to eliminate these shortcomings is proposed, namely: to form a tax planning system in accordance with the organizational structure of the enterprise; to develop a forecast three-year tax budget; to combine the tax budget and the schedule of tax payments; to apply methods of tax optimization of VAT and corporate income tax.
Taxes and taxation. 2024;(5):37-50
37-50
Problems of classification of movable and immovable property for tax purposes as a factor in the investment policy of enterprises
Аннотация
The paper considers the problem of differentiation of movable and immovable property in the aspect of destabilization of the investment climate in the Russian Federation. Based on the analysis of the dynamics of macroeconomic indicators in connection with the direction of development of judicial practice in recent years, the relevance and significance of the negative effect exerted by the volatility of the approaches used to assess the characteristics of fixed assets on the investment policy of enterprises is substantiated. In particular, attention is focused on the dynamics of the share of the total value of taxable real estate in its total aggregate. The author aggregates the fundamental signs of recognition of property as movable/immovable for the purposes of tax legislation, evaluates them for compliance with the principles of building the tax system and the declared goals of tax policy, thereby identifying the fundamental basis for further reform of property taxation. The following research methods are used in the work: dialectical, logical, comparative legal, statistical data processing method, comparative analysis, synthesis, method of grouping and tabular presentation of information. The study suggests a formula for developing directions for improving the mechanism of property classification for tax purposes as a factor in the growth of investment attractiveness in the Russian Federation. The author emphasizes the many internal contradictions of the definition of immovable property in civil legislation in the case of its application for the purpose of characterizing property in the tax aspect, and therefore proposes to limit its use to additional parameters. The proposed new approach to the classification of fixed assets is based not around the assessment of specific property objects, but around groups and clusters of such objects combined according to the accounting procedure, which will eliminate the shortcomings of current approaches to property classification.
Taxes and taxation. 2024;(5):51-76
51-76
On the issue of determining the actual tax liabilities in transactions with "high tech" companies
Аннотация
The article is devoted to the issues of improving the methodology for determining valid tax liabilities (BOTTOM) in transactions with "high tech" companies. It is noted that due to the increase in the number of "high tech" companies, the question arises not only of the control of their chain of exchange of goods/works/services, but also of determining the rules for calculating the taxes. In this regard, the aim of the article is to develop a methodology for determining the tax liabilities when identifying transactions carried out with "high tech" companies based on an analysis of existing judicial practice. The object of scientific work is a set of socio-economic relations that arise in the process of determining the BOTTOM. The subject of the study is the methodology for determining the actual tax liabilities (BOTTOM) in transactions with "high tech" companies. The research methodology is based on the use of tools and methods for the analysis and synthesis of judicial practice, tabular and graphical methods of data visualization. The scientific novelty of this study lies in the adaptation of the general conceptual methodology for determining the actual tax obligations of Tikhonova A.V. in relation to such a type of tax schemes as a transaction with high tech companies. In the end of the article, transactions with "high tech" companies were classified, the basic method of calculating the BOTTOM for each of the types of transactions considered was determined, the main risk markers of tax evasion schemes in transactions with "high tech" companies were identified, and measures of the tax authority to prove the fact of participation of a "high tech" organization in the transaction were formulated. Thus, the article has meaningful practical significance and will be useful to a wide range of specialists from both tax authorities and consulting organizations.
Taxes and taxation. 2024;(5):77-100
77-100