The article considers the uniform account of budget in the Russian Federation, opened for the Federal Treasury Office. On the basis of analysis of the mechanism of functioning of the uniform account the author shows its importance for effectuation of budgetary process.
Key words: budget, execution of budget, Federal Treasury Office, uniform account of budget, cash servicing of execution of budget.
The article concerns legal opportunities of substitution of payment for negative impact on the environment by an ecological tax, studies legal nature of payment for negative impact on environment as well as the issues of realization of environmental (nature-oriented) functions of these public-law payments.
The article is devoted to clarify the essence of non-tax of the public income. The author is given own universal definition of public revenues in three different ways. Article describe some theoretical and practical problems, which include decentralized income, imperfection of classification of the public income, heterogeneity of non-tax revenues. It is proposed to consider the public revenue in its various states, first - as a source of income, then - as a budget revenue, and then, subjected to the administration.
The article is devoted to the theoretical and practical aspects of changing and terminating international tax treaties of the Russian Federation with so called transit jurisdictions (Cyprus, Malta and Luxembourg). The corresponding changes of tax policy in respect to passive income (interest and dividend) were envisaged in the list of assignments given by the President of the Russian Federation as a result of the appeal on the 25th of March 2020 in the context of coronavirus infection outbreak in the country. The author analyses the peculiarities of changes that are to be introduced to the agreement with Cyprus, identifies factors that reduce the effectiveness of higher tax rates. The author makes a conclusion that the goal to defend the national tax base can’t be achieved without the Russian tax legislation improvement, including by means of specification of the term «dividends» for the purposes of income taxation.
The author of the article analyses significance and problems of use of comparative-law method in contemporary financial law.
The presented article analyzes the legality of the potential introduction of a tax on artificial intelligence in the Russian Federation from the point of view of its economic feasibility, which will not only achieve the proper economic effect from the introduction of the new tax, but also smooth out the social resonance. The author explores various approaches to the interpretation of the concept of the principle of economic feasibility of a tax, projecting its content on the fact of the appearance of a tax on artificial intelligence. The study concludes that there is insufficient justification for the introduction of a tax on artificial intelligence by the need for public law education to financially provide training in new professions for people who have lost their jobs as a result of the use of artificial intelligence by their employer. An analysis is made of the place of the tax on artificial intelligence in the system of taxes and fees of the Russian Federation.