No 4 (2023)
Articles
Theoretical and legal approaches to determining the essence of circumstances to be proved in the tax process.
Abstract
The law enforcement activity of the tax authorities is inextricably linked with the establishment of the actual circumstances that serve as the basis for the correct qualification of an action or inaction that has signs of a tax offense, as well as for the adoption of individual law enforcement acts. Identification of circumstances is carried out both in the course of applying measures for the enforcement of debt collection, in the course of tax audits and holding taxpayers accountable. Circumstances to be established and proven allow establishing legally significant conditions for the application of the rule of law. Consequently, the legality and validity of a law enforcement act depends on the completeness of the establishment of the actual circumstances provided for by the legislation on taxes and fees. As a result of the study, the author concluded that there are significant differences between the circumstances to be proved in the tax process. Thus, the circumstances to be proven during a tax audit are directly related to the economic activity of the taxpayer, are events in his economic life, and the circumstances related to the provision of tax control and the enforcement of taxes (fees, contributions) are of a procedural nature. The distinction between the circumstances to be proved in the tax process is of scientific importance and contributes to further research in the field of proving tax offenses. The practical significance of the findings is confirmed by the possibility of their use in the law enforcement activities of the tax authorities.
Taxes and taxation. 2023;(4):1-13
1-13
Improvement of the Method of Carrying out Tax Audit of the Declaration on the Individual Income Tax in which the Deduction for the Education of Children is Declared
Abstract
The subject of the study is the economic and tax relations that arise in the process of tax control of declarations in the form 3-NDFL. The aim of the study is to develop theoretical provisions in terms of improving the tax control of personal income tax based on changes to the form of a tax return and the development of methodological tools for a desk tax audit using cloud technologies. To achieve this goal, the following tasks are defined in the work: to identify the problems of a desk tax audit of declarations in the form of 3-NDFL, in which a deduction for the education of children is declared; develop new control ratios to automate the verification process. The scientific novelty of the study lies in the improved method of in-house tax audit of the tax return on personal income tax, in which the deduction for children's education is declared, based on cloud technologies and taking into account the total amount of the social tax deduction under code 321 in the context of SNILS, reflected in the developed form of the card calculation of deductions. The introduction of this mechanism into the practical activities of the tax authorities optimizes and reduces the complexity of business processes, increases the efficiency of control functions and tax administration in general, and also corresponds to the implementation of the measures specified in clause 2.2 Strategic map of the Federal Tax Service of Russia for 2020-2024.
Taxes and taxation. 2023;(4):14-27
14-27
Forecasting the tax burden of agricultural enterprises by machine learning methods
Abstract
The article analyzes the data of a set of agricultural enterprises and builds machine learning models to predict the tax burden. The subject of this study is a system of statistical indicators of agricultural enterprises that characterize the level of tax burden. The purpose of the study is to predict the tax burden using machine learning methods. The introduction of modern artificial intelligence tools is an integral and inevitable process in all spheres, including in the tax environment. Machine learning methods were used to build models: regression analysis, decision tree, random forest, gradient boosting. Models of forecasting the tax burden depending on a set of factors were built. The high quality of tax burden forecasting models will make it possible to more accurately assess the financial condition of enterprises, calculate profitability, predict profitability and make informed investment management decisions. As a result of forecasting the tax burden, the gradient boosting machine learning model turned out to have the best quality. In general, the model allows you to predict the tax burden better than traditional econometric models and make high-quality forecasts. The introduction of modern forecasting tools based on artificial intelligence methods will allow obtaining highly accurate forecasts with minimal time, which will increase the efficiency of enterprises and the level of production.
Taxes and taxation. 2023;(4):28-38
28-38
Economic effects of changes in VAT rates in Russia
Abstract
The subject of the study is the effects of reforming the value added tax. In particular, the authors analyze the economic consequences of an increase in the VAT rate from 18 to 20% in 2020. The following effects are assessed: inflationary, consumer, investment and budgetary. The results are compared with the conclusions obtained earlier by domestic and foreign scientists on the example of developed and developing countries of the world. As research methods, analysis and synthesis, tabular and graphical methods of data visualization, analysis of time series, comparison method, structural and trend analyzes are used. The study contains a number of methodological limitations, which are also consecrated in the work. A special contribution of the authors to the study of the topic is the expansion of the zones of influence of indirect taxation on business and the population. In particular, the authors conclude that despite the presence of a number of negative effects of the increase in the VAT rate for business, nevertheless, such negative effects are most pronounced in relation to the population. They consist in accelerating inflation and reducing consumption in the short term. At the same time, the hypothesis of a significant impact of the VAT rate on investment processes is refuted, which is substantiated by an analysis of the indicators of the investment activity of economic entities in Russia.
Taxes and taxation. 2023;(4):39-53
39-53
Tax administration in a changed reality: how to involve taxpayers in the digital environment ?
Abstract
At the present stage, the process of digitalization is making extensive changes in the lives of many people around the world. In this regard, a significant role in the development of digital processes in society is assigned to the state. The author of the article examines in detail such aspects of the topic as the development of tax administration in the context of the digitalization of the economy. The improvement of tax administration is presented in terms of supply from the tax authorities and demand from taxpayers for electronic tax services. The issue of voluntary compliance with tax laws, as well as existing barriers in the framework of digitalization in world and Russian practices, is touched upon. The main results of the study are: 1. Regions were identified where the population mainly uses traditional channels of communication with tax authorities and subjects of the Russian Federation, in which organizations are less involved in digital technologies for electronic document management. 2. Semantic analysis of message texts of one of the tax forums showed the most discussed topics (personal income tax and VAT) of taxpayers in the Internet environment. 3. The impact of digitalization of tax administration on the collection of tax payments to the budget system of the Russian Federation is shown. For large companies, the calculations did not reveal a difference in the two samples, while in the case of medium-sized organizations, there was a statistical effect. Medium-sized companies paid more taxes in 2019 than in 2018.
Taxes and taxation. 2023;(4):54-66
54-66