Налоговая безопасность предприятия
The paper views the methods of providing tax safety of an enterprise from the standpoint of government and business.
The author considers issues of tax administration, based on the analysis of indicators of the region's economy. The work is based on the analysis of statistical information on tax revenues and macroeconomic indicators, which is supposed to draw a conclusion about the effectiveness of the use of certain benefits pro-vided by regional legislation. The relevance of this study is due to the difficult economic situation in the country and, as a consequence, the problems of filling the regional budget. Since the benefits are falling budget revenues, questions the effectiveness of their use is now the most relevant. In examining this question, it concludes that tax incentives do not significantly affect both the value of collected taxes and arrears, as well as on various macroeconomic indicators. So this analysis should be the starting point for regional lead-ership in finding ways to optimize the tax benefits and improve the efficiency of the region's economy.
This policy note considers the impact of global digitalization of the economy on public tax administration based on the example of the Russian legal system from a comparative perspective. To understand the prospects of domestic taxation mechanisms, they are considered in comparison with similar mechanisms of other states and the legal regulation of foreign countries of Europe (European Union) and the United States while respecting the initiatives and solutions of international organizations (OECD, European Commission) in the context that is examined.
A macroeconomic assessment of the effectiveness of the use of digital tax administration is performed, and the stages of its institutional development are highlighted. Digital technologies ensure an increase in the collection of taxes and other obligatory payments, reduce labour costs for tax control, and decrease the administrative burden on businesses.
The main approaches to the digital transformation of the modern tax system are considered and new innovative developments and digital technologies in Russia are emphasized. It is noted that, currently, the Russian tax system in the context of the development of the digital economy is moving from an electronic to a ‘proactive state’.
The article researches the problems of the system of financial and tax control, the problem of financial and tax control object defining, problems of tax control effectiveness. The author defines the notion of tax control, its characteristics and also gives critical commentary on modern tendency of tax control subject defining.
The article is devoted to the examination of tax compliance as a system for preventing violations of tax legislation, on the one hand, assessing and managing tax risks, on the other hand. This approach to tax compliance allows for the examination of both: approaches, aimed at identifying violations of tax legislation, to the assessment of tax authorities’ tax risks; and taxpayers whose goal is to optimize tax by lawful means. Tax compliance is analyzed as a system, simultaneously, of preventive and incentive measures of administrative enforcement as well. The analysis of the system of such measures is constructed having regard to both their purposes and the grounds for their application, the method by which they secure legal order, and the content of the measures in question. This has allowed the author to identify shortcomings in the legal regulation and in the practice of applying the measures under consideration of administrative enforcement for violations of tax legislation, as well as to devise and to propose in the article methods for resolving these problems. In the article, a conclusion is reached concerning improper legal and organizational guarantees of the implementation of the legal status of a taxpayer, a tax agent or a credit institution owing to the absence in tax legislation of a deﬁned and closed (i.e. exhaustive) list of tax risks and criteria for assessing them. Such a conclusion is made based on systemic legal research of the mechanism of the legal regulation of tax control, speciﬁc aspects of organizing it, and the structure and legal status of tax control in Russia. Preventive measures of tax compliance are examined as part of a system of measures of administrative enforcement together with preclusive, provisional, punitive and restorative administrative enforcement measures are applied for the violation of tax legislation. At the same time, advantageously for the improvement of tax compliance, the prospects are assessed for a transition from vertical to horizontal tax relationships, i.e. wide implementation of tax monitoring as a method of tax control and a gradual withdrawal from tax audits to the extent that the eectiveness increases of a risk-oriented approach in tax control. However, all this is possible only if the concept of lawfulness is unconditionally embedded in the mechanism of legal regulation of tax control, such concept presupposing that all constitutional principles of taxes and levies will be implemented in legal regulation and law enforcement practice.
The book addresses the interpretations of the nature of the fiscal information in the interests of regional and local authorities, as well as investors and other user groups. The issues of tax administration, the calculations carried out assessment of the application of tax incentives, tax potential of regions and their impact on the budgets of regions.
The paper examines the structure, governance, and balance sheets of state-controlled banks in Russia, which accounted for over 55 percent of the total assets in the country's banking system in early 2012. The author offers a credible estimate of the size of the country's state banking sector by including banks that are indirectly owned by public organizations. Contrary to some predictions based on the theoretical literature on economic transition, he explains the relatively high profitability and efficiency of Russian state-controlled banks by pointing to their competitive position in such functions as acquisition and disposal of assets on behalf of the government. Also suggested in the paper is a different way of looking at market concentration in Russia (by consolidating the market shares of core state-controlled banks), which produces a picture of a more concentrated market than officially reported. Lastly, one of the author's interesting conclusions is that China provides a better benchmark than the formerly centrally planned economies of Central and Eastern Europe by which to assess the viability of state ownership of banks in Russia and to evaluate the country's banking sector.
The paper examines the principles for the supervision of financial conglomerates proposed by BCBS in the consultative document published in December 2011. Moreover, the article proposes a number of suggestions worked out by the authors within the HSE research team.