Russian Tax Research Articles

The need and possibility of reforming the Russian taxation system

The need and possibility of reforming the Russian taxation system

Налоговые и таможенно- тарифные инструменты изъятия нефтяной ренты в доход российского бюджета

For countries focused on the extraction and processing of natural resources, including Russia, the crucial task is to ensure the rational extraction and distribution of natural rent. The tax model applied to natural rent should facilitate its optimal allocation to the budget without undermining the motivation of resource users to invest. The purpose of this study is to gauge the extent of oil rent extraction to the Russian budget and to propose strategies to improve the efficiency of oil rent redistribution to the state budget. According to the author’s hypothesis, export customs duties, compared to the mineral extraction tax, are more effective in achieving the desired redistribution of funds from resource users to the budget. The analysis shows that from 2005 to 2022 up to 87% of the oil rent received in Russia was extracted through rent payments to the state budget. However, in recent years the degree of oil rent extraction has decreased to 56%. This decline can be attributed to the tax maneuver initiated in Russia since 2015, entailing the reduction and eventual abolition of export customs duties and an increase in the mineral extraction tax rate. The results obtained indicate a decline in effectiveness of rent-based taxation in Russia due to the decreasing fiscal significance of rent payments. Furthermore, their regulatory function, designed to stimulate taxpayers to make investments, has weakened. These findings provide valuable insights for shaping fiscal policies and lay the foundation for further research in this area.

Совершенствование налоговой системы России в 2024 году: межстрановые сравнения и региональная проекция

The article discusses the additional adjustment of the tax system carried out in the Russian Federation in 2024, primarily in terms of changes in the rates of corporate income tax and personal income tax. Based on the analysis, a conclusion is made about the comparability of the levels of these taxes in Russia and in some countries of the Organization for Economic Cooperation and Development. It is shown that the centralization of additional revenues arising from the ongoing improvement of the tax system is more effective than the potential redistribution of these revenues to regional budgets due to the high concentration of corporate income tax and personal income tax in the wealthiest regions of Russia.

Создание особых экономических зон после моратория: причины, тенденции, закономерности

Improvement of the investment climate is one of the main priorities of the Russian tax policy, in which special economic zones (SEZ’s) play a significant role. The pace of their creation has increased significantly in recent years. The main idea, as always, is to attract investment. However, the more such zones appear, the more obvious becomes the gap in defining the strategic role of the SEZ regime, which has already been introduced in dozens of Russian regions, but still lacks a clear conceptualization. Moreover, the revival of interest in SEZ’s contrasts sharply with the recent moratorium on their creation. Such dramatic changes have underlying motives, the understanding of which is necessary to avoid a superficial view of investment attraction policies. Since they are currently of particular importance for ensuring macroeconomic stability, the purpose of the article is to identify the problems that may hinder the effective application of the SEZ regime in Russia. On this basis, the article systematizes the prerequisites for lifting the moratorium, establishes patterns and explains trends in the creation of SEZ’s, as well as gives proposals for the development of the concept of economic zoning.

Юридическая хроника

October Chronicle offers comments on the Durov case (from the perspective of Information Law), the draft law on notarisation of real estate transactions, the law on expanding the grounds for suspending criminal proceedings, the cancellation of preventive measures and exemption from criminal liability for persons who have expressed a desire to join the military service under contract, as well as the second law, the adoption of which continued the reform of the Russian tax system.

Evolution of the Content of the Service Function of the Tax Authorities

The subject of the study is the activities of the Federal Tax Service (FTS of Russia), which annually strives to fulfil the objectives of not only increasing tax revenues to the budgets of the budgetary system of Russia, but also to improve the quality level of its activities. The key tool for the fulfillment of this goal for more than a decade remains digital technologies, allowing primarily for the improvement of tax control. Aim and objectives of the study. The analysis of the evolution of the development of technologies of control activity of tax authorities has led to the conclusion that strategically the control activity of the Federal Tax Service of Russia is increasingly built on the changing significance of other functions of tax authorities, among which the tax authority highlighted the service function. The article considers the foundations of the origin of the service function of tax authorities, transformation processes and development prospects taking into account new tools of interaction between tax authorities and taxpayers. At the same time, it touches upon the new services of the Federal Tax Service of Russia, as well as current directions of solving acute issues, in particular, the transition to EDI, the expansion of tax monitoring subjects, construction of a digital tax code, new tools for pre-trial consideration of tax disputes and minimization of tax risks. The study ultimately resulted in the construction of a scheme of the digital outline of the Russian tax system with the allocation of promising areas for further development.

Трансформация налоговой системы России на современном этапе

The article is devoted to the study of the process of transformation of the Russian tax system at the present time. The author analyzes the changes in the procedure for establishing taxes and fees that have taken place in recent years. As part of the study, the author comes to the conclusion about the negative nature of such changes, mediating the transfer of powers to establish taxes and fees to the subordinate level. The author analyzed the procedure for collecting a fee from foreign investors when exiting Russian assets and made a conclusion about the tax nature of this payment. The consequences of introducing taxes of a one-time nature, leading to a distortion of the legal structure of the tax, are also analyzed. In connection with the findings obtained, the article formulates conclusions about the need to transform the principles of tax.

On the development of Russian tax treaty case law

On the development of Russian tax treaty case law

Совершенствование налоговой политики России в сфере международного налогообложения

Given the need for the Russian Federation to adapt to sanctions and increase its resilience to new challenges, there is an urgent need to improve tax policy in the sphere of international taxation. This article proposes several conceptual approaches to protecting Russia's tax interests and ensuring its sovereign rights in the international tax sphere. In this regard, the authors conduct an empirical assessment of the consequences for Russia of foreign initiatives to distribute global profits between jurisdictions in the context of the country’s limited participation in traditional information exchange. The assessment addressed the areas of international exchange of tax information and procedures for resolving international tax disputes. The authors suggest measures to counter the erosion of the national tax base in the context of limited cooperation and collaboration in tax administration. Once we have clarified the current multilateral and bilateral international tax treaties with states that have not imposed sanctions on Russia, we will be able to assess the country's attractiveness to investors from these countries and understand the practical implications of the findings.

Обзор подходов к оценке влияния новых вызовов на экономику и отдельные аспекты налогообложения

The article presents a review of publications devoted to the approaches to assessing the impact of external shocks on the economy in general and on certain aspects of taxation in particular. It considers both studies that assess this impact by analyzing macroeconomic indicators (less often — budget indicators) and building econometric models (mainly SVAR and VAR models are used in this case), and studies in which various authors propose their own indicators to assess this impact (most often they are either sustainability indicators or stress indicators). Special attention is paid to publications the subject of which is the impact of new challenges on the tax system. A separate block includes publications in which the above issues are considered in relation to the Russian tax system. These are not only scientific articles on the topic, but also documents of international organizations, such as the International Monetary Fund, OECD, World Bank, etc. In addition, the article provides an overview of publications of foreign scientific institutes and research centers. Sanctions imposed on the economy of the Russian Federation are a particular case of an external shock. Thus, a review of publications assessing the impact of new challenges (by the example of sanctions) on the tax system of the Russian Federation is presented. The authors conclude that to assess the impact of new challenges on the tax system it is more advisable to use indicators based on statistical tax reporting.

О научной дискуссии в отношении понятия «международное двойное налогообложение»

In general the approach of the OECD model tax convention to the definition of international double taxation is widely accepted in the scientific and educational literature. At the same time it would be incorrect to say that there is, in principle, no scientific discussion regarding this concept. In the article the author brings to the reader's attention approaches to understanding international double taxation presented in German literature, including a proposal to adjustt traditional definition from OECD documents in connection with the introduction of the definition of the term “double taxation” in one of the European Union directives on taxation. The author offers a critical overview of the existing approaches, and also discusses the role of the concept of “international double taxation” in Russian tax law.

Regional features of the tax burden of IT companies in the context of increasing their sustainability

This article characterizes the dynamics of the tax burden of Russian IT-companies as a key factor in their economic sustainability. This study aims to determine regional characteristics of the level of tax burden in the field of information techno­logy in order to identify best practices with the possibility of further replication of successful experience. To achieve this goal, an analysis is carried out of changes in the tax burden in the post-COVID period compared to 2019. Particular attention is paid to the dynamics of the tax burden depending on the scale of enterprises. The results show that the trend of reducing the tax burden in the post-COVID period is not stable for all Russian regions. The low level of tax burden is associated not so much with the industry of activity (in particular, with the field of information technology), but with regional characteristics (the creation of tax preferences in certain territories). Currently, state support for business through tax methods is aimed more at supporting certain regions and not the sphere of IT. The most typical scale of enterprises in the information technology sector, demonstrating a minimal tax burden, assumes revenue from 30 to 120 mln rubles a year. Such scaling of business in this area allows not only to use tax preferences established by the current Russian tax legislation, but also to find resources for organizing effective tax planning.

Переход от инвентаризационной стоимости объектов недвижимости к кадастровой при налогообложении недвижимости физических лиц: процесс и его последствия

Purpose: to consider the process of changing the calculation of taxation in Russia in recent years, its procedure and the consequences of changing the calculation of real estate tax. To show the need to change the introduced progressive scale of property tax for owners of residential facilities. To assess the possibility of changing the methods of calculating the base for taxation of individuals. Methods: analysis of the chronology of the establishment of taxes in the Russian Federation and the transition of recalculation of land tax in time. Comparison of tax calculation by inventory and cadastral values, property taxes in the Russian Federation. Results: the main reasons preventing the formation of an objective base for property taxation are identified: the insufficiency and unreliability of the information used, including at the initial stage of applying mass valuation of property as initial data and the imperfection of the developed methodology of cadastral valuation. Practical significance: historically, with the formation of states, a fiscal system was introduced. Taxation of real estate in modern Russia is regulated by a set of regulatory documents. Among the basic concepts of the field of taxation, the concept of the real estate tax base should be highlighted – the monetary expression of income from the sale of an immovable object. Thus, in recent years, changes have been made in the definition of the real estate tax base, which has a key impact on the formation of both the value and valuation of real estate and the formation of the fiscal policy itself in Russia. This article examines the process of changing the calculation of taxation in Russia in recent years, its procedure and the consequences of changing the calculation of real estate tax.

The economic basis of a tax: the concept and the principle

The subject. The article investigates the legal content of the concept of the economic basis of a tax and the relevant principle. The reason for choosing this subject of investigation lies in the emerging practice of how the statutory principle applies which is set out in article 3(3) of the Russian Tax Code, according to which taxes and levies should have an economic basis. Purpose of the study. The article analyses the existing ideas about the economic basis of taxes, proposes and substantiates the legal definition of the concept, specifies the types of taxable economic benefit and discloses the content of the principle of the economic grounds of a tax.Methodology. The methodological framework comprises a systemic analysis of the provisions of Russian tax legislation, studying the practice of courts and administrative bodies, higher courts and opinions of experts, the historical background and the interrelation between the economic and legal aspects of taxation.Conclusions. The economic basis of a tax should be understood to mean gaining an economic benefit to which tax legislation pegs the emergence of the obligation to pay the tax. Economic benefit should be understood as a positive economic outcome. The article delves into the types of economic benefit, which includes the following: added value, profit, net profit and natural resource royalty. To impose a specific tax, the principle of economic basis of a tax means an imperative requirement for the taxpayer to have relevant economic benefit.

Turnover tax, sales tax and value added tax as different approaches to the application of universal excise tax

At the moment, it is possible to note the imperfection of the current fiscal system of the Russian Federation and its weak ability to implement its key functions. In order to identify growth points for the Russian tax system, it is necessary to evaluate the effectiveness of existing tax relations in the field of indirect taxation. To achieve this goal, it is necessary to carry out a comprehensive retrospective analysis of the use of various forms of universal excise, a comparative analysis of the theory and practice of using such forms. The subject of the work is turnover tax, sales tax and value added tax as different approaches to the application of universal excise tax; the purpose of the work is to explore the use of universal excise tax in evolutionary development, both in the Russian Federation and in the USSR. The main research method was a retrospective analysis, and research methods such as synthesis, comparison and forecasting were also used. The novelty of the work lies in the fact that, from the point of view of trends in the use of turnover tax, sales tax and value added tax in the Russian Federation, actual problems of the country's tax system were identified, as well as prospects for improving the tax system of the Russian Federation in terms of the application of universal excise tax. The result of the work was the identification of the strengths and weaknesses of these taxes. The scope of the work is the fiscal system of Russia. The main conclusions are to assess the relationship between the level of economic development and the applicable tax, as well as the forms and mechanisms of using universal excise tax in the tax system of the Russian Federation in the coming years. Based on the results of the work, it was concluded that, choosing between value added tax and sales tax as an alternative, most civilized countries prefer the former, which indicates its greater viability and compliance with the economic and social needs of the state.

Digitalization in the Russian Federation: current problems and solutions in the field of tax audits

The object of this work is tax control in the Russian tax system, and the subject is the organization and implementation of tax control in the context of digitalization of the Russian economy. In their research, the authors consider in detail the topical issues of the organization of tax control in modern conditions of digitalization of the economy, identify the main problems and propose ways to solve them. It is noted that in light of the rapidly changing technological environment, tax authorities must adapt and use innovative technologies to ensure effective and transparent tax control. Digital security and efficient use of data are also important aspects. The authors propose to explore the possibilities of using technologies to analyze large amounts of data, identify potential tax violations and ensure more accurate and effective control. This can significantly improve the tax collection process and reduce the burden on tax authorities, freeing up time for more in-depth analysis and strategic planning. The study of the organization of tax control in the digital economy has a high relevance and novelty. In the modern development of technology and digitalization, more and more companies carry out their activities through online platforms and electronic systems. This creates new challenges and difficulties for tax authorities, as traditional methods and approaches to tax control may be ineffective. An effective tax control system is the basis for the economic well-being of the state, promotes the development of entrepreneurial activity and ensures stability. The study highlights the need to improve regulatory regulation in the field of detection and disclosure of economic and tax crimes. It also requires the introduction of modern methods and means of detecting and disclosing such crimes, improving cooperation and information exchange between tax authorities, law enforcement agencies and entrepreneurs.

Dynamics of tax revenues as an indicator of strengthening the fiscal function of taxes

The importance of the fiscal function of taxes is due to the fact that without the receipt of financial resources into the country’s budget, most of which are tax revenues, the effective and normal functioning of the state is impossible. The implementation of the fiscal function of taxes also predetermines the possibility of implementing in the future other functions inherent in taxes.The article examines the leading role of the fiscal function of taxes in conjunction with other functions. An analysis of the dynamics of tax revenues of the consolidated budget of the Russian Federation and the structure of tax revenues for 2019–2022 is provided. The authors note an increase in tax revenues to the state budget, which indicates an increase in the implementation of the fiscal function of taxes.However, the process of increasing tax revenues is also an indicator of an increase in the tax burden, which is confirmed by the data of the Federal Tax Service presented in the article. Increasing the tax burden can lead to negative consequences for both the economy of the state and the country as a whole. In conclusion, the conclusion is substantiated that the growth of tax revenues to the state budget should be ensured through the development and implementation of new directions for improving the Russian tax system without increasing the tax burden of taxpayers.

Taxes and Customs Duties as Instruments for Extracting Oil Rent into the State Budget: The Case of Russia

For countries focused on the extraction and processing of natural resources, including Russia, a crucial task is to ensure the rational extraction and distribution of natural rent. The tax model applied to natural rent should facilitate its optimal allocation to the budget without undermining the motivation of resource users to invest. This study seeks to gauge the extent of oil rent extraction into the Russian budget and suggest strategies to enhance the efficacy of redistributing oil rent to the state budget. Our hypothesis proposes that export customs duties, compared to the mineral extraction tax, prove more effective in achieving the desired redistribution from resource users to the budget. To assess the extent of oil rent extraction, we devised a methodology based on calculating the oil rent generated in Russia. This method involves measuring the difference between the income generated by the oil industry and the total expenses incurred by oil sector companies. Our analysis reveals that, from 2005 to 2022, up to 87% of the oil rent generated in Russia was extracted through rent payments to the state budget. However, in recent years, the degree of oil rent extraction has decreased to 56%. This decline can be attributed to the tax maneuver initiated in Russia since 2015, entailing a reduction and eventual elimination of export customs duties, coupled with an increase in the mineral extraction tax rate. Our results indicate a diminishing effectiveness of rent-based taxation in Russia due to the reduced fiscal significance of rent payments. Furthermore, their regulatory function, designed to incentivize taxpayers for investment contributions, has weakened. These findings offer valuable insights for shaping fiscal policies and lay the groundwork for further research in this domain.

Options for multilateral solutions to international taxation issues and their assessment from the perspective of the tax security of the state

The article was prepared as part of a study aimed at identifying fundamental theoretical approaches to the legal provision of the fiscal interests of the state in the context of the transformation of tax relations and tax law institutions under the influence of the digital transformation of the economy and developing recommendations for creating an effective model of legal regulation of taxation in Russia as a means of ensuring the tax security of the state, which is affected by new challenges. From the point of view of the tax security of the state, the need to ensure compliance with the fiscal interests of the state requires the transformation of essential approaches to regulating tax relations. Given that the Russian economy has faced new challenges in recent years, it seems advisable to explore not only the challenges themselves, but also ways to respond to them. It is noted that the Russian economy is successfully coping with new challenges and, in this regard, it seems relevant to return to the tasks that the state faces from the point of view of both national and international taxation. The article analyzes the projects of the OECD and the United Nations on reforming the taxation rules of international groups of companies. The projects of international organizations are considered as answers to the challenges of tax evasion, as well as to the challenges of the digital economy. The study focuses on the UN initiative to prepare a framework convention on international tax cooperation. The UN initiative is considered from the point of view of taking into account the interests of developing countries. The article also assesses the need to amend Russian tax legislation in the context of new challenges to the tax security of the state. It is noted that the current system of preferential tax regimes, which continues to be improved, meets the interests of Russian taxpayers and the national tax base.

РИСКИ В УСЛОВИЯХ НАЛОГОВОЙ КОНКУРЕНЦИИ СТРАН

The article defines and types of tax competition, describes tax risks. The positive and unfair consequences of tax competition are analyzed; economic factors affecting the state and functioning of the state tax system are presented. The reasons for the occurrence of tax risks are disclosed. The measures of their minimization in the conditions of tax competition are proposed. The steps aimed at improving the competitiveness of the Russian tax system are formulated.