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VAT collectability: Methodological aspects

Davletshin T.G. OOO Burovye i Neftepromyslovye Nasosy (drilling and oilfield pumps), Kazan, Republic of Tatarstan, Russian Federation ( shentmz@yandex.ru )

Journal: Finance and credit, #2, 2017

Subject The article considers the methodological aspects of value added tax collectability.
Objectives The purpose is to analyze potential VAT collection to the budget.
Methods The study draws on general scientific approaches and methods.
Results I investigated disadvantages of Chapter 21 of the Russian Tax Code, which are the main causes of problems in VAT administration and payment. The analysis of potential VAT revenue shows that the consumption of natural persons and households makes the main contribution to tax revenues. The collection of VAT in Russia is high and close to one hundred percent. The paper also analyzes the efficiency of automated control system over VAT payment, its role in increasing the VAT collectability, and offers measures to enhance the system functioning.
Conclusions The methodology for VAT revenue forecasting based on the final consumption data provides comprehensive information on the state of affairs in VAT administration, and should become the main method of forecasting and planning VAT revenues to the Russian Federation budget.


Reform of VAT and the unified agricultural tax

Davletshin T.G. OOO Burovye i Neftepromyslovye Nasosy (Oil-rig and oilfield pumps), Kazan, Republic of Tatarstan, Russian Federation ( shentmz@yandex.ru )

Journal: International accounting, #17, 2017

Subject The article addresses specifics of taxation of agricultural producers, the tax burden and financial results, depending on tax regimes.
Objectives The purpose of the study is to analyze the level of taxation of agricultural producers.
Methods The paper employs general scientific approaches and methods.
Results I performed a comprehensive analysis of the tax system applied in the Russian agriculture, studied the role of VAT accounting as the main reason for difference in tax burden assessment. Agricultural organizations applying the unified agricultural tax have a higher tax burden as compared with those under the general tax regime. They also have a higher level of costs, since the VAT paid on the acquisition of resources is not refunded but is classified as the cost of production and sales. As a result, agricultural producers under special tax regimes are non-competitive as those under the general tax regime.
Conclusions Special tax regimes in the agricultural sector do not meet the goal to reduce the tax burden and create more favorable economic and financial conditions for agricultural commodity producers. It is crucial to change the Tax Code and harmonize tax regimes.


Reform of VAT and the unified agricultural tax

Davletshin T.G. OOO Burovye i Neftepromyslovye Nasosy (Oil-rig and oilfield pumps), Kazan, Republic of Tatarstan, Russian Federation ( shentmz@yandex.ru )

Journal: Finance and credit, #9, 2017

Subject The article addresses specifics of taxation of agricultural producers, the tax burden and financial results, depending on tax regimes.
Objectives The purpose of the study is to analyze the level of taxation of agricultural producers.
Methods The paper employs general scientific approaches and methods.
Results I performed a comprehensive analysis of the tax system applied in the Russian agriculture, studied the role of VAT accounting as the main reason for difference in tax burden assessment. Agricultural organizations applying the unified agricultural tax have a higher tax burden as compared with those under the general tax regime. They also have a higher level of costs, since the VAT paid on the acquisition of resources is not refunded but is classified as the cost of production and sales. As a result, agricultural producers under special tax regimes are non-competitive as those under the general tax regime.
Conclusions Special tax regimes in the agricultural sector do not meet the goal to reduce the tax burden and create more favorable economic and financial conditions for agricultural commodity producers. It is crucial to change the Tax Code and harmonize tax regimes.


Reforming Chapter 21 of the Russian Tax Code: from VAT to GST

Davletshin T.G. OOO Burovye i Neftepromyslovye Nasosy (Oil-rig and oilfield pumps), Kazan, Republic of Tatarstan, Russian Federation ( shentmz@yandex.ru )

Journal: Finance and credit, #32, 2017

Subject The article explores internal contradictions of Chapter 21 'Value Added Tax' of the Russian Tax Code at the conceptual level, which are associated with inconsistency of the name of the tax and its economic substance.
Objectives The study aims to analyze shortcomings and deficiencies in the Russian laws on VAT and develop remedial actions.
Methods The study draws on general scientific approaches and methods.
Results The analysis of articles of Chapter 21 shows that in Russia, as in the EU countries, VAT is not a value-added tax. There is a final consumption tax, or a tax on non-entrepreneurial purchases levied 'in the form of VAT'. Chapter 21 of the Tax Code prevents from correct interpretation of the economic substance of the tax due to internal contradictions inherent in the very framework of the Russian Tax Code: the name of the tax does not correspond to its economic substance; object of taxation does not correspond to the real object of taxation, i.e. final consumption.
Conclusions It is crucial to reform Chapter 21 of the Tax Code and harmonize the tax name and its economic substance. I underpin the need for a new version of Chapter 21 titled Goods and Service Tax (GST) and offer its major provisions, which will eliminate internal contradictions and uncertainties of the Tax Code.


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