Nº 5 (2023)
Articles
Foreign experience in the application of economic mechanisms for regulating environmental externalities
Resumo
In modern global conditions, the solution of issues related to the payment of environmental management is of particular relevance. In many countries, one of the main mechanisms for countering environmental pollution is the environmental tax, which in the Russian Federation takes the form of a parafiscal payment, that is, a fee for negative environmental impact. The article analyzes the foreign countries experience in the application of economic mechanisms for regulating environmental externalities (externalities), draws conclusions about the features of environmental taxation abroad, identifies classification features and types of environmental taxes, payments, and fees used in foreign practice, and offers recommendations on the application of environmental taxes in the Russian Federation. In most developed countries of the world, market mechanisms are used to regulate issues in environmental policy, which facilitate the adoption of decisions by economic entities aimed at reducing environmental harm with the lowest economic costs. At the same time, tax instruments are designed to assess the relationship between the contributions of polluting enterprises to budgets and the degree of harm these enterprises cause to the environment. The environmental tax is the main instrument for regulating issues related to the negative impact on the environment. The experience of the EU and OECD countries shows that environmental taxes, which make up a significant part of the revenue base of the budgets of these countries, are understood as taxes on environmentally hazardous economic activities.
Taxes and taxation. 2023;(5):1-17
1-17
Legal aspects of tax payments by a third party
Resumo
In this article the author highlights the legislative changes of 2016 related to the nature of fulfilment of the tax obligation. Taking into account many doctrinal positions, both advantages and legal problems concerning the mechanism of tax payment by another person are given. The purpose of this study is to assess the necessity and effectiveness of the legislator's assumption of non-personal fulfilment of tax obligation. The author concludes that it is necessary to take various measures that contribute to levelling the risks associated with non-personal fulfilment of tax liability. When writing the article such methods as theoretical-predictive, formal-legal, system-structural and method of legal modelling were used. The novelty of this article lies in the fact that it provides an extensive analysis of the study of non-personal fulfilment of tax liability, drawing attention to its advantages and disadvantages for both taxpayers and tax authorities. Also an aspect of the novelty of the article is the measures proposed by the author aimed at optimising the process of non-personal enforcement of tax liability. The main conclusion of the article is that to date there is no single legal means for the return of erroneously paid tax payments in the case when the payment is made by a third party. The author emphasises the urgent need for further work of the legislator in this direction in order to improve the legal mechanism of taxation in this part, as well as to ensure the protection of taxpayers' interests.
Taxes and taxation. 2023;(5):18-26
18-26
Architectonics of individual taxation system
Resumo
Transformation of national economies caused by globalization and digitalization of business processes leads to changes in the whole chain of relationships at the levels of "state-individual", "employee-employer", "tax authority-taxpayer". The following research goal is to develop a unified construct of the taxation system, taking into account modern transformation processes and system economy principles. The research applies a comprehensive approach, which includes three main analysis methods: qualitative comparative analysis, simulation modeling, and interpretative qualitative research. Qualitative comparative analysis was used to identify the elements of individual taxation. Simulation modeling was used to visualize taxation main parameters and limitations. Interpretative research was used to describe the interaction of the system elements. The scientific novelty of the research is the presented architectonics of individual taxation system, which develops the theory of system economy of Kleiner and includes 4 elements (subsystems), classified by the criterion of definiteness of time and space. First, objects – exist in the uncertainty of time and the certainty of space. Second, projects - exist in limited time and defined space. Third, environments – exist in the indefiniteness of time and the uncertainty of space. Fourth, processes - exist in limited time and uncertainty of space. The elements of the objective subsystem include taxpayers individuals and individual entrepreneurs, tax authorities, tax agents, other participants of tax legal relations, and the territory. The project subsystem includes tools and mechanisms of tax regulation, which are experimental and temporary in nature. Tax functions implementation was visualized in the context of the presented system.
Taxes and taxation. 2023;(5):27-53
27-53
Development of tax incentives for non-profit organizations
Resumo
The subject of the study is to identify possible ways to develop tax incentives for non-profit organizations in Russia. The author focuses on the important role of non-profit organizations in the economic development of the country and the provision of social services to society, improving the quality of life of various segments of the population. This paper examines the theoretical aspects of the functioning of NPOs and their taxation system, analyzes the dynamics of existing and newly created NPOs and the factors influencing it; identifies the main problems in the application of the norms of the Tax Code of the Russian Federation that complicate the activities of non-profit organizations, as well as existing gaps in legislation that cause contradictions in tax practice. A special place in the scientific research is occupied by the development of possible options for reforming existing regulatory legal acts in the field of taxation to stimulate the development of the domestic non-profit sector. Based on the results of the work, a conclusion is made about the inconsistency of tax legislation and the presence of administrative barriers that hinder the development of the non-profit sector in Russia. According to the author, the proposals formulated in this scientific article on changing legislation can be applied in practice and are designed to improve the existing conditions for the functioning of non-profit organizations in Russia, to create additional tax incentives for the development of the non-profit sector in our country.
Taxes and taxation. 2023;(5):54-70
54-70
Genesis of tax administration tools for "whitewashing the economy"
Resumo
The subject of the study is tax relations that arise in the process of interaction between tax authorities and taxpayers and are aimed at inducing the latter to pay taxes and fees established by law. The evolution of tax administration tools for "whitewashing" sectors of the economy and individual objects is considered. In accordance with the content of the tools used, a classification was made into five stages of development: the period of formation and development of tax control; the period of creation of the concept of the taxpayer behavior management system; the period of introduction of new digital technologies that make it possible to identify the latent tax base; a period of increasing the efficiency of using tax administration tools aimed at motivating taxpayers to voluntarily pay taxes and use prices in transactions; the period of development of tax administration tools for the "whitewashing" of individual objects of taxation, including by individual taxpayers, the further development of the Federal Tax Service as a "digital service". The scientific novelty of the study is the development of theoretical provisions in terms of analyzing the historical development of tax administration tools for "whitewashing the economy". The definition of the concept of tax administration tools for "whitewashing" sectors of the economy and individual objects is given; the author's classification of tax administration tools for "whitewashing" economic sectors and individual objects is given, which are divided into 4 groups: the introduction of innovative technology that improves the quality of tax administration; regulation of industries and markets; strengthening tax control over individuals; identification of "mass" tax evasion schemes. An analysis of the algorithm for creating and implementing industry projects has been made.
Taxes and taxation. 2023;(5):71-86
71-86