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Conditions for increasing the efficiency of administration of controlled foreign companies' profit taxation in the Russian Federation under financial instability

Vol. 22, Iss. 33, SEPTEMBER 2016

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Received: 15 April 2016

Received in revised form: 2 August 2016

Accepted: 17 August 2016

Available online: 19 September 2016

Subject Heading: FISCAL SYSTEM

JEL Classification: E62, F23

Pages: 39-47

Roshchupkina V.V. North Caucasian Federal University, Stavropol, Stavropol Krai, Russian Federation

Importance Improving the methodology for tax administration of profits of controlled foreign companies should be based not only on modernization of laws, but also on changing the culture and ideology of relations between tax authorities and taxpayers. To ensure the efficiency of tax administration, the fiscal system should work as a smoothly running mechanism and be controllable.
Objectives The study's objective is to analyze the efficiency of implemented methodology for corporate income tax administration, including, profits of controlled foreign companies under financial instability in the Russian Federation.
Methods The paper includes a critical analysis of legislative instruments regulating taxation of profits, including those of controlled foreign companies. Using the monographic method, I investigate basic principles of profit taxation in conditions of financial instability in the Russian Federation.
Results The paper provides a scientific justification of efficiency of corporate income tax administration, proposals to develop the methodology for taxation of profit of controlled foreign companies, and gives reasons for the need to consider the indicator of stability of the national economy.
Conclusions and Relevance To adapt the taxation system to changes in external environment, I created a set of characteristics of profit as an economic category based on systematization of existing indicators of performance evaluation of tax administration of profits of controlled foreign companies.

Keywords: tax system, tax policy


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