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Taxation

Telegus A.V. PhD in Economics, Head of the Department of Taxes and Taxation, the Volga Institute of Professional Development of FNS of Russia, Nizhny Novgorod ( a.v.telegus@mail.ru )

Journal: International Accounting, #5, 2014

In the article it is noted that recently in the tax legal relationship arising between the state and taxpayers, the definition «integrity of the taxpayer» even more often began to be used. Application of this concept is important at an assessment of tax risks of the state. In scientific literature it is usually analyzed from a position of the taxation of legal entities. The author considered separate aspects of the concept integrity of the taxpayer at the taxation of natural persons.


Some aspects of application of definition "integrity of taxpayer" at taxation of income of natural persons

Telegus A.V. PhD in Economics, Head of the Department of Taxes and Taxation, the Volga Institute of Professional Development of FNS of Russia, Nizhny Novgorod ( a.v.telegus@mail.ru )

Journal: Finance and Credit, #48, 2013

In the article it is noted that recently in the tax legal relationship arising between the state and taxpayers, the definition "integrity of the taxpayer" even more often began to be used. Application of this concept is important at an assessment of tax risks of the state. In scientific literature it is usually analyzed from a position of the taxation of legal entities. The author considered separate aspects of the concept integrity of the taxpayer at the taxation of natural persons.


The elements of family taxation in individual income tax

Telegus A.V. Ph.D. in Economics, associate professor of The Federal State-Financed Educational Institution for Additional Professional Training, Federal Tax Service Training Centre, Nizhny Novgorod ( a.v.telegus@mail.ru )

Journal: Finance and Credit, #38, 2011

In the Russian tax law the legal entity under personal income tax is understood to be a concrete individual person; and the family is not regarded as a taxpayer. However, this paper considers examples of consolidated taxation of related individuals’ income, according to the norms of Chapter 23 of the Tax Code of the Russian Federation, and this fact enables us to discuss an option to put the family taxation into practice. The conclusion is made that there is a necessity to legislate an institution of "consolidated taxpayer".


Methodical aspects of tax deductions application (personal income tax) in decisions of the Constitutional court of the Russian Federation

Telegus A.V. PhD in Economics, Head of department "Special Disciplines", the Federal State-Financed Educational Institution for the Additional Professional Training Federal Tax Service Training Centre, Nizhny Novgorod ( a.v.telegus@mail.ru )

Journal: Finance and Credit, #32, 2012

It is known that the greatest number of the facts of addresses of taxpayers to tax authorities concerning the personal income tax is connected with granting the tax privileges described in chapter 23 of the Tax Code of the Russian Federation. In the article in question methodical aspects of application of social and property tax deductions in decisions of the Constitutional Court of the Russian Federation are considered, the main methodological approaches used by the highest court when dealing with the legislation concerning taxation of personal income are presented.


Methodical aspects of tax deductions application (personal income tax) in decisions of the Constitutional court of the Russian Federation

Telegus A.V. PhD in Economics, Head of department "Special Disciplines", the Federal State-Financed Educational Institution of the Additional Professional Training Federal Tax Service Training Centre, Nizhny Novgorod ( a.v.telegus@mail.ru )

Journal: International Accounting, #36, 2012

It is known that the greatest number of the facts of addresses of taxpayers to tax authorities concerning the personal income tax is connected with granting the tax privileges described in chapter 23 of the Tax Code of the Russian Federation. In the article in question methodical aspects of application of social and property tax deductions in decisions of the Constitutional Court of the Russian Federation are considered, the main methodological approaches used by the highest court when dealing with the legislation concerning taxation of personal income are presented.


Interpretation of historical elements of income taxation methodology in the Russian tax practice

Edronova V.N. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation v.n.edronova@mail.ru

Telegus A.V. Federal Tax Service Training Institute, Nizhny Novgorod, Russian Federation a.v.telegus@mail.ru

Journal: Finance and Credit, #35, 2016

Importance Under active reform of financial activities of the State and qualitative changes in legal and regulatory environment, it is important to study the historically developed methodological principles and elements of income taxation that have a direct impact on regulation of tax, financial and other jural relations and their interpretation in the modern tax practice of the Russian Federation.
Objectives The aim is to study theoretical, methodological and practical aspects of income taxation in Russia, perform a retrospective analysis of its general and specific characteristics.
Methods The methodological basis of the research is empirical and logical constructions, analysis and synthesis, generalization, systems approach, methods of comparative analysis.
Results We revealed the continuity of income taxation methodology, progressive nature of its development, a tendency towards increasing the volume of regulations and complexity of statutory regulation of personal income tax.
Conclusions and Relevance The historical experience in taxation in Russia is extremely relevant under today's transformation of economic relations, and its use may give new impetus to taxation development.


Personal income tax – Chapter 23 of the Russian Tax Code: Problems, contradictions, and shortcomings

Edronova V.N. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation ( v.n.edronova@mail.ru )

Telegus A.V. Federal Tax Service Training Institute, Nizhny Novgorod, Russian Federation ( a.v.telegus@mail.ru )

Journal: Finance and Credit, #7, 2018

Importance The article ponders on theoretical and practical problems of the tax legislation connected with the order of calculation, withholding and payment of the private individual tax.
Objectives The paper aims to study the law enforcement positions and analyze shortcomings of Chapter 23 Personal Income Tax of the Tax Code of the Russian Federation.
Methods For the study, we used empirical and logical constructions, analysis and synthesis, generalization, systems approach, and the methods of comparative analysis.
Results Personal income taxation is not efficient enough and lacks sensible and rational legal corrections.
Conclusions and Relevance At present, the Tax Legislation is unstable, contains legal defects, problems and shortcomings and requires reasonable, justified decisions at the legislative level. The study shows that only within the framework of reasonable changes, it is possible to rationally resolve the existing problems and maintain the principles of stability and economic feasibility of taxation. The research can be of interest to specialists and students in the field of taxation.


Income taxation in the Eurasian Economic Union member countries: identity and differences

Edronova V.N. Lobachevsky State University of Nizhny Novgorod – National Research University, Nizhny Novgorod region, Russian Federation ( v.n.edronova@mail.ru )

Telegus A.V. Federal Tax Service Training Institute, Nizhny Novgorod, Russian Federation ( a.v.telegus@mail.ru )

Journal: Finance and Credit, #19, 2016

Subject The article generalizes the practice of assessing and collecting the individual income tax in the Eurasian Economic Union member countries, and includes a comparative analysis of the tax elements.
Objectives The aim is to study theoretical aspects and the legislative framework for income taxation in the EEU member countries, analyze similarities and differences of income taxation in general and its positive aspects in particular, identify areas for further development.
Methods The methodological basis of the research draws on empirical and logical reasoning, analysis and synthesis, systems approach, methods of comparative analysis.
Results We consider the system of income taxation in the context of formation and development of the new international economic union. The paper reveals components of individual income tax in different countries, reviews common and distinctive features, defines positive aspects in the taxation of each member country of the Eurasian Economic Union.
Conclusions Despite the considerable progress in building the socially-oriented income taxation, it is still required to harmonize the tax legislation, eliminate disparities and create equal economic conditions in the area of personal income taxation. This necessitates further theoretical studies to update the legislation and improve the practice of income taxation.


Methodological and practical problems related to formation of personal income tax liability identified during tax consulting

Edronova V.N. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( v.n.edronova@mail.ru )

Telegus A.V. Federal Tax Service Training Institute, Nizhny Novgorod, Russian Federation ( a.v.telegus@mail.ru )

Journal: Finance and Credit, #19, 2017

Importance Changes in economic and legal relations between the State and its citizens, the tax system reform and permanent amendments to tax laws necessitate consideration of methodological and practical problems of personal income tax liability formation identified during tax consulting.
Objectives The purpose of the study is to sum-up and analyze the issues of personal income tax liability formation, which are revealed by tax consulting.
Methods The methodology rests on empirical and logical methods, analysis and synthesis, systems approach and methods of comparative analysis.
Results In the taxation of personal income, we revealed a tendency to an increase in the volume of regulations and the fiscal nature of methodological approaches of relevant authorities to the practice of personal income tax assessment, which can be neutralized only in courts. It is obvious that these facts do not contribute to efficient implementation of tax reform.
Conclusions The questions arising during the formation of taxpayers' obligations under personal income tax can be resolved through tax consulting. At present, tax consulting acts as an active component of modern taxation system. It has an impact on methodology for personal income tax assessment, prevents offenses by both taxpayers and fiscal authorities, and fosters the development of tax relations in the society.


Methodological and practical problems related to formation of personal income tax liability identified during tax consulting

Edronova V.N. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( v.n.edronova@mail.ru )

Telegus A.V. Federal Tax Service Training Institute, Nizhny Novgorod, Russian Federation ( a.v.telegus@mail.ru )

Journal: International Accounting, #24, 2017

Importance Changes in economic and legal relations between the State and its citizens, the tax system reform and permanent amendments to tax laws necessitate consideration of methodological and practical problems of personal income tax liability formation identified during tax consulting.
Objectives The purpose of the study is to sum-up and analyze the issues of personal income tax liability formation, which are revealed by tax consulting.
Methods The methodology rests on empirical and logical methods, analysis and synthesis, systems approach and methods of comparative analysis.
Results In the taxation of personal income, we revealed a tendency to an increase in the volume of regulations and the fiscal nature of methodological approaches of relevant authorities to the practice of personal income tax assessment, which can be neutralized only in courts. It is obvious that these facts do not contribute to efficient implementation of tax reform.
Conclusions The questions arising during the formation of taxpayers' obligations under personal income tax can be resolved through tax consulting. At present, tax consulting acts as an active component of modern taxation system. It has an impact on methodology for personal income tax assessment, prevents offenses by both taxpayers and fiscal authorities, and fosters the development of tax relations in the society.


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