№ 2 (2025)
Articles
The improvement of tax incentives based on the typology of sectors of the economy according to the degree of influence of sanctions restrictions
Аннотация
The article considers the impact of sanctions restrictions on the economic condition of enterprises operating in different sectors of the economy to identify the most affected new challenges of industries that need to be provided with tax incentives. The indicators of tax security of the state are analyzed, for example, the growth rate of tax revenues from enterprises in 2023 compared to 2022. etc. The subject of the study is the activities of organizations under sanction restrictions in 2022-2023. The author analyzed data on companies engaged in 45 types of economic activities. The study employed economic-statistical, graphical, and multivariate statistical methods, allowing differentiation of economic sectors based on the level of impact of sanction restrictions. The novelty of the research lies in the typology of economic sectors based on clustering according to the degree of influence of sanction restrictions using multivariate statistical methods. Five clusters were identified and scientifically substantiated. Suggested directions of improvement of tax incentives of branches of the economy. The scientific novelty of the study is the typology of economic sectors based on clustering according to the degree of influence of sanction restrictions using multivariate statistical methods. The author selected and analyzed indicators that allow for the consideration and assessment of the economic, tax, and investment potential of enterprises operating in various sectors of the economy to determine the degree of impact of external economic and internal conditions on their state in the context of new challenges to tax security. The main conclusions of the study are: a) the existence of significant differentiation in the level of impact of sanction restrictions on the economic situation of sectors; b) despite the overall increase in tax revenues and the rising number of profitable enterprises in Russia, several sectors of the Russian economy are significantly lagging in terms of development, partly due to the effects of sanctions; c) several sectors require additional measures aimed at minimizing the impact of threats to tax security.
Taxes and taxation. 2025;(2):1-22
1-22
Financial offside: tax risks of the sports industry
Аннотация
The article discusses current issues of tax risks arising in the sports industry in the context of the phenomenon referred to as "financial offside". The main factors of the tax risks are considered, including the imperfection of legislation and the practice of minimizing tax obligations by sports organizations. Special attention is paid to the differences in taxation of non-profit and commercial organizations operating in the sports industry. The research covers the theoretical foundations of taxation of sports industry organizations, including the structure of the sports sector, the theoretical and practical features of tax accounting are studied and summarized. The subject of the study is the peculiarities of taxation of organizations involved in the sports industry. The analysis of key tax aspects is carried out, such as accounting for sponsorship, depreciation of fixed assets, accounting for management expenses and the risks of retraining relationships with the self-employed into labor. The author concludes that "financial offside" creates significant tax risks in the sports industry. The analysis revealed gaps and contradictions in legislation that make it difficult for both non-profit and commercial organizations to operate. For non-profit structures, the main risks are associated with incorrect accounting of sponsorship, management costs and depreciation. Commercial organizations face problems of illegal optimization, including the illegal write-off of modernization costs, the retraining of advertising costs, and the risks of renegotiating contracts with self-employed trainers into an employment relationship. The scientific novelty lies in the proposed recommendations for improving the regulatory framework regarding the qualification of sponsorship, marketing services and management costs. It also suggests ways to document contracts with self-employed trainers to mitigate business risks.
Taxes and taxation. 2025;(2):23-43
23-43
Problems of the organization of interaction between the taxpayer and the tax authority: ways to solve them
Аннотация
The subject of the research is public relations arising between the taxpayer and the tax authority. The article considers current problems concerning the interaction of tax authorities with taxpayers. As a result of the study, a number of typical problems faced by taxpayers in the process of interaction with tax authorities were identified. Also, foreign experience in organizing the interaction of taxpayers with tax authorities was analyzed, followed by generalization and conclusions regarding borrowing experience in relation to domestic practice. Based on the identified problems, a conclusion was made about the insufficient effectiveness of a number of measures taken concerning the forced collection of debts, as well as organizational aspects of interaction between taxpayers and tax authorities. As a result, a number of measures were proposed aimed at improving the system of relationships between taxpayers and tax control authorities. The methodological basis of the study is the general scientific dialectical method of cognition of social processes and socio-legal phenomena, the theory of application of law. General scientific research methods were used (analysis, synthesis, induction, deduction, etc.). In addition, specific scientific methods were used: logical, system-structural, complex, statistical and other methods. Analysis of international experience and specific problems of interaction between tax services and taxpayers in Russia allowed us to formulate a number of proposals. The key was the development of the tax consulting institute and its legal registration. Along with this, it was proposed to legislatively specify the competencies of tax authorities in the process of inspections. An important element is the strengthening of information and explanatory work with taxpayers, including not only a detailed interpretation of tax regulations, but also an analysis of practical situations identified during previous inspections.
Taxes and taxation. 2025;(2):44-55
44-55
The regulatory function of the tax and its legal support
Аннотация
The subject of this study is the mechanism of implementation of the regulatory function of a tax, the study of this function in the system of tax functions, as well as the identification of the need to identify sub-functions of the regulatory function of a tax, which is designed to have an indirect effect on various spheres of public relations, stimulating or discouraging a certain pattern of behavior. For a long time, the fiscal function of taxation has dominated the science of tax law, since one of the main purposes of taxation is to replenish the state budget. In the process of developing public relations and the taxation system, the regulatory component of taxation was also developed, which was used by the state, including for economic development. The author concludes that the fiscal and regulatory functions of a tax are equivalent. The methodological base consists of general scientific research methods such as analysis and synthesis, deduction and induction, generalization, description. Along with general scientific methods, the author also used special legal methods, such as formal legal (dogmatic) and comparative legal methods. The novelty of the work is due to the allocation of sub-functions of the regulatory function of the tax within the framework of a multifunctional approach. A study of various classifications of tax functions has been conducted, and therefore a conclusion has been drawn about the polyfunctionality of the tax, as well as the need to identify the following sub-functions of the regulatory function of the tax: stimulating, distimulating, encouraging, auxiliary. Thus, the regulatory function of the tax is the most important function for creating a favorable economic, investment and social climate in the state, and the tax, along with the fiscal function, can perform additional functions. With its help, the state can stimulate the development of priority areas of entrepreneurial activity, influence demographic policy and other socially important processes, as well as restrain the development of certain business areas, which affects other areas of social life.
Taxes and taxation. 2025;(2):56-70
56-70
Stages of evolution of offshore activities: retrospective and current state
Аннотация
The processes of globalization and economic integration defined the objective of this study: systematization of approaches to the evolution of offshore activities in order to develop proposals for improving the offshore regulation system using the example of the Russian Federation. To achieve this goal, a comprehensive research approach was used, including theoretical and empirical analysis of the problem. In particular, it was necessary to consider the development of offshore activities, the mechanisms of regulation of offshore jurisdictions, and conduct a quantitative analysis of the impact of offshore jurisdictions on the global economy in terms of tax revenues. The diversity of approaches to identifying the stages of offshore activity evolution formed the basis of this study. The object of the study is the economic relations that develop between states within the global financial system. The subject of the study is the activities of offshore jurisdictions. The central place in the work is occupied by the development of the author's approach to the periodization of offshore activities and the improvement of the offshore regulation system using the example of the Russian Federation. The work uses general scientific research methods: analysis and synthesis, deduction and induction, generalization, description. In addition, the following specific scientific methods were used: tabular and graphical methods of presenting the studied data, historical research method. The novelty of the study consists in the development of an approach in terms of periodization of offshore activities and characteristics of the current stage of offshore activity development. The specified approach describes in detail the four main periods of offshore activity development and focuses on the factors underlying their allocation. In order to improve the system of offshore activity regulation in the Russian Federation, a mechanism of tax amnesty of capital for legal entities is proposed. Based on the results of the study, a conclusion is made about the existence of close economic and political relationships between offshore jurisdictions and developed countries, which makes it impossible to completely eliminate offshore financial centers without significant negative consequences for the global financial system. The obtained results and conclusions were compared with existing literature on similar topics in the field of economic science. The presented study is characterized by a detailed analysis of the periodization of offshore activity development, which determines its scientific significance for a wide range of users.
Taxes and taxation. 2025;(2):71-89
71-89