Non-tax Payments Research Articles

Practice of Collecting Tax and Non-Tax Payments in India

Practice of Collecting Tax and Non-Tax Payments in India

Characteristics of Russian and Mexican environmental taxation systems

This note examines Russia’s current environmental taxation system by comparing it to that of Mexico. In recent years, the process of ‘greening’ Russia’s taxation system has made good progress but it still has a long way to go before it achieves the level of developed countries, the latter operating a whole set of dedicated taxes designed to stimulate sustainable economic growth and generate wealth with zero environmental impact. Russia’s efforts towards a modernized environmental taxation have unfolded by optimizing the existing taxes, fees and non-tax payments, establishing the pollution quotas, and regulating greenhouse gas emissions. In this study, we explore the feasibility of applying Mexican environmental taxation practices in Russia.

Проблемы фискальной прозрачности в контексте реформирования законодательства о публичных неналоговых платежах

This article is devoted to the analysis of the problems of reforming public relations arising from the establishment, introduction and collection of public non-tax payments, and the impact of the current state of legal regulation of the relevant sphere on the level of fiscal transparency of the budgetary and tax system of the state. The connection between the chaotic construction of legislation on public non-tax payments and the low level of fiscal transparency is explained. It is concluded that it is necessary to implement the preparatory stage of the reform of the relevant sphere of legal regulation by creating an official register of public non-tax payments and, as a result, "freezing" the growth of their number, as well as imposing on the state bodies administering the relevant payments the obligation to publish information on the amount of income from collecting existing payments, as well as specific items of their expenditure taking into account their types and specifics in order to increase the level of transparency in the budget and tax sphere.

Development of Digital Technologies in the Procedures of Administration of Public Non-Tax Payments

Relevance. The effectiveness of administration in any of the spheres of legal regulation is determined by the ability of the relevant sphere to adapt to the changing conditions of public relations, allowing it to develop and improve in proportion to the demands formed by the existing living conditions. The permanent development of digital technologies is one of the distinctive features of modernity, which, in turn, requires their timely and effective use in the process of legal regulation. The sphere of administration of public non-tax payments is no exception. The use of various IT technologies in the field of administration of taxes and fees, which has recently become habitual, remains uncharacteristic for the administration of a «parallel tax system», which significantly hinders the systemic development of the relevant sphere of legal regulation.The purpose is a theoretical and legal study of the state of digitalization of the administration of public non-tax payments, the impact of the use of IT technologies on the efficiency of administration.The objectives of this research are a comparative analysis of the use of IT technologies in the administration of public tax and non-tax payments, as well as the development of specific practice-oriented proposals for the introduction of digital government information services in the regulation of the payment of the latter.The methodology of this scientific research is based on the dialectical universal method, and also includes methods of analysis, synthesis, induction, deduction, logical, comparative legal and legal modeling.Results. In the course of this scientific research, a comparative legal analysis of the use of IT technologies in the administration of public tax and non-tax payments was carried out, specific practice-oriented conclusions were formulated to increase the level of digitalization of the administration of public non-tax payments.Conclusion. The level of digitalization of the process of administration of public non-tax payments is significantly lower than the level of digitalization of the process of administration of tax payments, and therefore there is a need to borrow IT technologies used by tax control authorities in the process of administration of payments not included in the Tax Code of the Russian Federation.

Таможенные органы и финансовая система Российской Федерации

The effectiveness of the fiscal function of the Federal Customs Service is an important factor in determining the interests of the state in the economy. This article examines a pressing issue in modern geopolitical realities - customs authorities and their influence on the formation of the state’s financial system. The object of the study is the Federal Customs Service of Russia, as one of the main government bodies that replenishes the federal budget. The purpose of the study is to analyze and assess the impact of the activities of the customs authorities of Russian Federation on the formation of the country’s financial system. The main objectives of the study are as follows: to study approaches to defining the concept of "financial system of the state", to analyze federal budget revenues in the context of revenue administrators and to assess which customs payments significantly influence the formation of the country’s budget. Approaches to the formation of the concept of "financial system" of the state and the contribution of various scientists to this concept are explored. An analysis of federal budget revenues in the context of revenue administrators and the main functions of the Federal Customs Service and their impact on public finances is carried out. The article also compares the activities of customs authorities with other government bodies of Russian Federation that accumulate financial revenues from the federal budget and influence the financial system of Russian Federation. The article analyzes the role and significance of customs duties in federal budget revenues for the period from 2021 to 2023. The study has showed a reduction in the amount of customs duties both in absolute values and in their share in the total federal budget revenue. This is due to the geopolitical situation in the country, changes in the exchange rate of the dollar against the ruble and the introduction of sanctions by some Western countries against Russia. The article analyzes the legal framework regulating the financial legal relations of customs authorities and participants in foreign economic activity. Conclusions are drawn that customs authorities directly influence the formation of the financial system of Russian Federation through the implementation of their main function (fiscal) of collecting tax and non-tax payments, monitoring foreign economic relations and maintaining the economic security of the state and are one of the main administrators of the federal budget of the state. This confirms the hypothesis that the work of the customs service directly affects the economic well-being of the country and its fiscal policy.

Developing financial infrastructure of rural territorial communities in Ukraine through agribusiness entities' statutory payments to local budgets

The goal of this article is to analyse the legal regulation of administration (calculating and paying) of tax payments made by agribusiness entities which are different in organizational and legal terms to the local budgets of rural territorial communities and to make proposals concerning the possible measures for theoretical and legal and practical improvement, ways and methods of supporting the income part of rural local budgets in Ukraine. The methodological basis the system of philosophical (dialectic), general scientific (formal logic, analysis, and synthesis), and special scientific (historical and legal, comparative and legal, logical and systematic, and systematic and functional) methods. The research results are deemed successful as they have demonstrated that agribusiness entities play a significant role in contributing to local budgets. It has been proposed to grant the status of a local resident to taxpayers engaged in business activities on the territory of a rural community. A characterisation has been given to the composition of income of local budgets (tax base) by looking into the set number of national taxes which are passed to local budgets, local taxes, non-tax payments. The practical value of this research lies in a recommendation to rural self-government bodies to ensure the increase in the size of the tax base in their budgets by creating communal agribusiness entities undertaking production activities that will be making statutory payments to the local budget of rural territorial communities.

Параналоговая нагрузка как элемент фискальных обязательств хозяйствующего субъекта

In the context of economic growth destabilization, issues of supporting and stimulating the business activity of economic entities come to the fore. In this regard, one of the main instruments of direct influence is the tax burden, which is closely monitored by financial departments. The attractiveness of the tax jurisdiction depends on its objective calculation and management. However, sometimes there are additional hidden non-tax payments that are not taken into account in the standard burden indicator, but at the same time, sometimes having a significant impact on the fiscal costs of legal entities and individuals. The article provides an overview of the main definitions that characterize the amount of taxpayer’s payments to the state: load, burden, oppression, pressure, and the like. The approaches of Russian and foreign methods for determining the value under study are presented. It was clarified that in addition to the tax, there is a non-tax component of the burden that is gradually growing. The sequence of collection of para-fiscal non-tax payment is visualized. Based on this, a general definition of the fiscal burden is formulated, which includes tax and non-tax (para-tax) components. At the end of the article, the authors assess the magnitude of the load in three components and formulate the conclusions of the study.

Taxes and payments paid by individuals, the impact on their financial situation

In accordance with the current tax legislation, on an equal footing with organisations and individual entrepreneurs, individuals who do not have income from business pay taxes on income from labor activities in organisations and taxes on property they own: transport, land, and personal property tax, as well as other non-tax payments (housing and communal services, etc.). The article analyses the role and importance of taxes paid by individuals in the budgets of various levels, non-tax mandatory payments, their impact on the financial situation of individuals. The relevance of the study is due to the fact that the payment of taxes and mandatory payments worsen the financial situation of taxpayers – individuals, and the fight against poverty has been declared a priority task of the state and local authorities. The study found that individuals, including non-working pensioners, bear a significant financial burden, which is caused, among other things, by the inability to shift the responsibility for paying taxes to someone, and therefore the number of people whose incomes are less than the subsistence level does not decrease, differentiation of the population does not decrease in terms of income. Recommendations on compensatory instruments to increase the income of the population are made.

Prospects for the administration of parafiscalities on the example of port fees

On February 28, 2020, at a meeting of the Prime Minister of Russia with members of the Council of the Chamber of the Parliament, the problem of non-tax payments and the need to finalize and submit to the State Duma of the Russian Federation the draft law on mandatory payments having a quasi-tax character was again raised. To date, there are 167 types of non–tax payments paid by business entities, both credited to budgets of all levels, the so-called fiscal and parafiscal payments. This article is devoted to the study of the problems of regulation. Authors' goal is to evaluate possible solutions to the problem of administering parafiscal payments and identify the most optimal one. First of all, the paper notes the similarity of parafiscalities with taxes and fees on a number of grounds, and provides their comparative analysis. It is argued that the essential differences are non-access to the budget system, as well as the possibility of establishing at the subordinate level that the essence of the features are purely legal and do not affect the external perception on the part of payers. It is concluded that for the economic entities the current system is seen as double taxation of their activities. However, the paper criticizes not the very existence of parafiscalities, but the disunity of their regulation, the lack of unified mechanisms of state control, and the actual decodification of tax legislation. According to the author, it is necessary to strengthen state intervention in this area, as well as the creation of a separate federal law that would operate in parallel with the Tax Code. These measures will create new guarantees of the rights of taxpayers of parafiscalities, increase transparency and predictability of state regulation.

НАЛОГООБЛОЖЕНИЕ УГЛЕВОДОРОДНОГО СЫРЬЯ НА ПРИНЦИПАХ РАЦИОНАЛЬНОГО ПРИРОДОПОЛЬЗОВАНИЯ В УСЛОВИЯХ САНКЦИОННЫХ ОГРАНИЧЕНИЙ

The relevance of the topic under study lies in the fact that, under the conditions of sanctions restrictions, the domestic economy needs its own strategy for the sustainable development of environmental management, which assumes not the transfer of dependence of income from use from foreign trade operations (as EU countries do), but the reduction of environmental costs for stable tax and non-tax payments from the use of natural resources. The purpose of the article is related to the study of prospects for improving the taxation of hydrocarbon raw materials on the principles of rational nature management for the sustainable development of the Russian economy in the conditions of sanctions restrictions. Based on the use of regression and variance analysis methods and the study of international experience, the potential opportunities for improving environmental taxation in the direction of rational nature management and support for «green» economic growth are substantiated. The analysis of effective taxation in Russia on the subject of hydrocarbon dependence of the budget of the Russian Federation is carried out, the assessment of taxation of the rational level of environmental management in Russia is given. The contradiction of environmental taxation in the conditions of sanctions restrictions from the standpoint of federal budget profitability and sustainable economic development is revealed. To resolve this contradiction, tax optimization measures based on the principles of rational nature management are proposed. Since the export of hydrocarbon raw materials is the main source of revenue generation of the state budget of the Russian Federation, the authors substantiate the advantages of environmental taxation in the conditions of modern sanctions restrictions.

ФОРМИРОВАНИЕ ТАМОЖЕННОЙ ПОШЛИНЫ ПО ЭЛЕМЕНТАМ НАЛОГА

The subject of the study is the process of legislative formation of customs duties, namely, the correspondence of the elements on which the customs duty is based to the elements of taxes in view of the identity of tax and non-tax payments in the Russian Federation, as well as the gaps in the legislative formation of customs duties that do not allow calculating payments in automated mode. The development of recommendations for improving the legislative regulation of customs duties in the Russian Federation can be considered as the purpose of the study, as well as filling in gaps in the elements of customs duties and creating prerequisites for the development of a flowchart for calculating payments. As the methodological basis of the study, the principles and methods of systematization of the provisions of regulatory legal acts in the field of customs legislation on the elements of taxes for customs duties have been used, as well as the ZET algorithm for filling in the gaps in tabular data on the elements of customs duties. The novelty elements are the proposal to introduce a single regulatory legal act regulating customs duty issues in the Russian Federation, with the exception of duty rates, as well as the filled gaps in customs duty legislation, which together form a single scheme for automated payment calculation. A system of proposals for improving customs legislation can be considered the result of the study. It can be used by the legislature in the formation of elements of customs duties.

Specific Features of Transboundary Movement of Intellectual Property Items in the EAEU

The article studies a problem, which has not previously been explored in the Russian legal science and it relates to the specific features of legal protection of intellectual property items in transboundary movement in the Eurasian Economic Union (EAEU). It evaluates the process and prospects for the development of a common intellectual property market within the EAEU, highlights the features and problems arising in the process of declaring and controlling intellectual property items in export and import operations, and the difficulty of determining the amount of customs payment. The conclusions define promising trends of legislative development in the field of intellectual property protection in transboundary movement. Protection of intellectual property rights, civil and customs law, tax and non-tax payments, counterfeit, parallel import, customs register

ОСОБЛИВОСТІ ЗАБЕЗПЕЧЕННЯ ФІНАНСОВОЇ СПРОМОЖНОСТІ ТЕРИТОРІАЛЬНОЇ ГРОМАДИ (НА ПРИКЛАДІ ЛЮБЕШІВСЬКОЇ ТЕРИТОРІАЛЬНОЇ ГРОМАДИ ВОЛИНСЬКОЇ ОБЛАСТІ)

An indicator of the success of the introduction of a new mechanism for the formation and use of local budgets funds is the financial capacity of the territorial community, which will be achieved when the potential financial capabilities of local self-government bodies ensure the financing of the identified priorities and the achievement of the corresponding results of the socio-economic development of the territories. If the territorial community is financially insolvent, it receives a basic subsidy and subventions from the state budget. The analysis of budget revenues of the Lyubeshiv settlement territorial community shows that official transfers accounted for 72.4% of the territorial community's budget revenues, tax revenues for 26%, and non-tax revenues for 1.5%. It was found that the Lyubeshiv territorial community really does not have the opportunity to independently and in a sufficient amount form the income of its budgets. Expenditures for state-wide functions occupy a fairly large share in the structure of expenditures, on the other hand, revenues from local taxes and fees do not even cover the costs of the management apparatus. At the expense of their own incomes and funds transferred from the state budget, local self-government bodies are able to spend costs on the social and economic development of the respective territorial communities. In order to improve the process of local budget revenue formation, it is necessary to: review the composition of local budget revenue and expand the powers of local authorities regarding the formation of the revenue part of local budgets, in particular, allow the establishment of new economically justified non-tax payments; to ensure monitoring and financial control over the use of funds from local budgets. It was determined that the activities of local authorities should be aimed at: ensuring effective planning, investment attraction and better conditions for job creation; use of local resource potential to create competitive advantages; ensuring the motivation and capacity of "key participants" to take advantage of effective cooperation; creation and support of institutions for the use of intellectual potential.

Signs and functions of non-tax payments of the budget system of the Russian Federation

Subject. The article addresses non-tax payments to the budgets of the Russian Federation. Objectives. The aim is to form the concept of non-tax revenue. The paper proposes a hypothesis about the need to develop a system of non-tax payments with their inherent signs and functions, by analogy with the system of tax revenues, its development according to individual rules, considering their unique character, the possibility of flexible management and mobile response to changes in the economic situation. Methods. I apply methods of logical analysis, synthesis, collaboration, concretization, and comparison. Results. The paper identifies signs and functions of non-tax payments of the budgetary system of the Russian Federation. I propose a unique definition of the non-tax payment notion, and form an opinion about the need to develop non-tax payments as a system. Conclusions. The study of non-tax payments as a system will further improve the quality of their administration, including through the introduction of appropriate amendments to the regulatory legal acts of the chief administrators of income, form an efficiently functioning system of non-tax revenues, and fully ensure the fulfillment of public commitments of the Russian Federation.

Measures to support Russian tourism in the conditions of the Covid-19 coronavirus pandemic

The tourism industry, including the hospitality industry, which were the first to suffer from the new coronavirus pandemic, found themselves in an unprecedented situation: complete cessation of some businesses due to border closures and self-isolation. For some countries tourism makes up one of the largest shares of GDP and is a key industry, for others, tourism and activities associated with international travel significantly accelerate the pace of economic development. Industry actors need to understand what incentive tools are available now and in the aftermath of the pandemic in order to develop a systematic approach to managing the effects of the pandemic. The purpose of the article is to study and structure incentive measures for the tourism industry in the context of the COVID-19 pandemic. The following methods of scientific knowledge has been used: abstraction, analysis, induction, synthesis. The article substantiates the relevance of the study. Some indicators of the functioning of domestic tourism during a pandemic are considered in comparison with previous periods, in particular, price indices for various types of paid services to the population, the development of collective accommodation facilities in Russia. At the same time, there is a decline in all indicators during the pandemic, which is due to forced quarantine restrictions and the closure of borders in most countries of the world. The most popular measures of state support proposed by the government for the tourism sector are the following: support in obtaining financing, tax incentives, subsidizing operating expenses, subsidies for SMEs (minimum wages), deferral of non-tax payments, consulting and educational support, deferrals and incentives for rent payments, provision of grants and subsidies on a competition, etc. The proposed measures to support tourism in the current environment are new personnel training, assistance in developing a strategy, business development, attracting tourists, assistance in the transition to online, facilitation of activities (tax, financial, regulatory exemptions).

The economic mechanism for the formation and collection of non-tax payments in forestry

The article discusses the modern economic mechanism for the formation of payments for the use of forests. The classification of non-tax payments in the forestry of Russia and the mechanism of their receipt by the state are presented.

Delegation of public authority to the payment operator using the example of aviation payments

Continuing the discussion around the constitutional problems posed by the introduction of new non-tax payments and private entities levying the corresponding payments, the payment operators are considered in the context of the respective payments. The author concludes that the considered example of the delegation of public powers to private entities – payment operators exists with constitutionally significant restrictions determined by the Constitutional Court of the Russian Federation.

Интегральный индекс собираемости — дополнительный инструмент оценки качества налогового администрирования

Budget mobilization and improvements in the quality of tax administration are always among the top priorities for fiscal authorities. During periods of instability the role of tax compliance and budget execution increases even more. Times like these require quick analysis and adaptation of the tax system to changing economic conditions, and do not always allow conventional scientific approaches to be used in the analysis of tax collection. Fiscal authorities are faced with the need to create relatively simple tools for assessing that would allow one to analyze revenues with a minimum set of data and to assess the efficiency of the tax authorities taking into account changes in the macroeconomic environment. The integral index of collection presented in this work can help solve this problem. The essence of the approach is to analyze the coherence of two dynamics: actual tax receipts and their proxy tax base. The methodical advantages of the proposed indicator are its relative simplicity and versatility. It is applicable for most of the tax and non-tax payments and can be used both independently and in conjunction with other indicators of tax collection completeness. The above makes the index a convenient tool for quick analysis at different stages of the budget process—it can be useful not only for ex-post understanding of trends in budget revenues execution and tax administration dynamics, but also for improving the accuracy of budget forecasts ex-ante.

Debatable issues of the legal regime of non-tax mandatory payments to extrabudgetary funds

Debatable issues of the legal regime of non-tax mandatory payments to extrabudgetary funds

РАЗВИТИЕ ИНВЕСТИЦИОННОГО ПОТЕНЦИАЛА И СНИЖЕНИЕ ИНВЕСТИЦИОННЫХ РИСКОВ ТОМСКОЙ ОБЛАСТИ

The article substantiates the relevance of the topic, taking into account the global areas of work designated by the President of the Russian Federation. The special role of regional authorities in creating conditions for a favorable investment climate was noted. The analysis of the current state of the Tomsk region’s investment attractiveness is carried out; the potentials and risks of the region are determined. We have identified the “weaknesses” or the risks for attracting investment to the Tomsk region, namely: - infrastructural risk: low density of transport infrastructure, uneven development of communication infrastructure, deterioration of the communal infrastructure; and also the small volume of the intraregional market. The legal support of investment activity is considered in detail, including federal and regional aspects. The characteristic of the “basic” and “special” regional laws, regulating investment activities in the region, is given. The forms and mechanisms of state support for investors in the Tomsk region are presented, including subsidies and tax incentives for investors, the provision of land plots with infrastructure for the placement of investment projects, the functioning of the infrastructure for supporting entrepreneurship, a simplified form of land provision (for rent without tenders), the procedure for assessing the regulatory impact of regulatory legal acts affecting business issues, etc. The directions for the development of federal and regional legislation in order to improve the investment climate are outlined, including decriminalization of certain acts; systematization and consolidation of uniform rules for the introduction, change and collection of non-tax payments from entrepreneurs; “prevention, not punishment”; introduction of long-term tariff setting; simplification of the PPP (public-private partnership) mechanism and concessions for infrastructure projects; formation of legislation for the “digital Economy”; formation of legislation for development in the areas of the National Technology Initiative. At the end of the article, well-founded conclusions are made and proposals are made to increase the investment potential and reduce investment risks.