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Tax loss carryforwards: Fiscal implications for regional budgets

Anisimova A.A. Financial Research Institute of Ministry of Finance of Russian Federation (FRI), Moscow, Russian Federation ( aanisimova@nifi.ru )

Journal: International Accounting, #3, 2020

Importance This article deals with the implications for regional budgets arising from the introduction of tax incentives in terms of damaging the regional budget and attracting investments in the region's economy.
Objectives The article aims to analyze the consequences of applying a benefit of tax loss carryforward for tax revenues of regional budgets.
Methods For the study, I used econometric methods and statistics data of 2016.
Results The article presents the results of analysis of fiscal costs for the regions due to tax loss carryforward and shows the calculation results of the impact of the benefit on investment and regional budgets for two scenarios of fiscal policy.
Conclusions The analysis of the two fiscal policy scenarios for regional budgets shows that introducing a restriction on the benefit in the first case would result in economy of the budget, and in the second case, it would result in the losses from the decrease of investment activity.


Tax loss carryforwards: Fiscal implications for regional budgets

Anisimova A.A. Financial Research Institute of Ministry of Finance of Russian Federation (FRI), Moscow, Russian Federation ( aanisimova@nifi.ru )

Journal: Regional Economics: Theory and Practice, #3, 2018

Importance This article deals with the implications for regional budgets arising from the introduction of tax incentives in terms of damaging the regional budget and attracting investments in the region's economy.
Objectives The article aims to analyze the consequences of applying a benefit of tax loss carryforward for tax revenues of regional budgets.
Methods For the study, I used econometric methods and statistics data of 2016.
Results The article presents the results of analysis of fiscal costs for the regions due to tax loss carryforward and shows the calculation results of the impact of the benefit on investment and regional budgets for two scenarios of fiscal policy.
Conclusions The analysis of the two fiscal policy scenarios for regional budgets shows that introducing a restriction on the benefit in the first case would result in economy of the budget, and in the second case, it would result in the losses from the decrease of investment activity.


Tax equity and human well-being in terms of different types of tax system

Shvandar K.V. Financial Research Institute, Moscow, Russian Federation ( shvandar@nifi.ru )

Anisimova A.A. Financial Research Institute, Moscow, Russian Federation ( aanisimova@nifi.ru )

Journal: Financial Analytics: Science and Experience, #31, 2016

Importance The paper studies and discusses the issues relating to equity of taxation.
Objectives The paper aims to analyze the tax equity issues and tax policies of various countries in this area, considering the main types of existing tax systems.
Methods For the study, we used the general-logical methods of analysis.
Results We defined the types of tax systems depending on the justice strength. As well, we found tax systems, which can be regarded as more fair ones, and we present the examples of countries, close to Russia's GDP per capita, with the most and the least fair tax systems.
Conclusions In the Russian Federation, the tax burden on people with low and average income are substantially higher than the one in countries with a progressive individual income tax scale. This indicates the regressive type of domestic tax system.


Prospects of monetary integration of the EEU countries

Shvandar K.V. Financial Research Institute of Ministry of Finance of Russian Federation (FRI), Moscow, Russian Federation ( shvandar@nifi.ru )

Anisimova A.A. Financial Research Institute of Ministry of Finance of Russian Federation (FRI), Moscow, Russian Federation ( aanisimova@nifi.ru )

Yakovleva I.I. Russian Presidential Academy of National Economy and Public Administration (RANEPA), Moscow, Russian Federation ( irinaiyakovleva@gmail.com )

Journal: Financial Analytics: Science and Experience, #2, 2018

Subject The article deals with the issues of economic integration and national currencies use in international settlements in the EEU countries.
Objectives The purpose of this work is to identify factors that encourage the expansion of national currencies settlements in the EEU area.
Methods The article analyzes the main reasons of using the national currency in international settlements and describes the mechanism of such settlements under strict restrictions in the currency legislation of the country. On the basis of generalization and analysis of experience of internationalization of the Chinese yuan, the article considers the most important factors of intensification of settlements in national currencies in the EEU space.
Results The article identifies the main factors contributing to the choice of the national currency in the implementation of trade transactions.
Conclusions The article makes conclusions about the development of settlements in Russian rubles and currencies of the EEU countries.


The impact of tax incentives on attracting investment: International practice

Anisimova A.A. Financial Research Institute of Ministry of Finance, Moscow, Russian Federation ( aanisimova@nifi.ru )

Journal: Financial Analytics: Science and Experience, #8, 2017

Importance The article discusses the issues of tax incentive use. Attracting investment can lead to significant tax policy changes. The introduction of investment incentives often leads to the destruction of tax bases, reducing tax revenue, people life quality degradation, which increases the relevance of studying the stated issues.
Objectives The aim of the study is to analyze the problems and possible solutions related to the development and introduction of tax incentives for investment based on international experience.
Methods For the study, I used empirical methods and general-logic approaches. I analyzed the most efficient measures of investment tax incentive and examined the main approaches of the tax incentive development.
Results The paper analyzes tax measures that can help attract investment, and it reveals the main problems related to tax incentives use. The paper presents the most effective tax policy mechanisms and investment tax incentive recommendations.
Conclusions The most preferable tax incentives are those that reduce the investment cost, such as accelerated depreciation and tax deductions. Tax incentive based on the tax rate reduction for income tax may result in lost budget revenues, because of commercial investment projects that can be profitable without tax incentives.


Non-observed economy as a source of tax revenue: Global practices and the Russian experience

Anisimova A.A. Financial Research Institute, Moscow, Russian Federation ( aanisimova@nifi.ru )

Journal: Financial Analytics: Science and Experience, #3, 2017

Importance Whereas it is necessary to finance various government programs and preserve fiscal sustainability in Russia, various countries amend their fiscal policies. Currently tax revenue of budgets is increased by reducing the non-observed economy more often, since the existing taxes or new taxes are not always practicable and feasible.
Objectives The research analyzes the sector of non-observed economy of the Russian Federation and possibilities to improve tax collectibility through the sector reduction.
Methods The first part of the article classifies non-observed economy and highlights differences of separate segments. The second part overviews data on hidden income in the Russian Federation to make approximate estimation of possible revenue from withholding tax.
Results Upon the analysis, I determined key segments of non-observed economy and possible measures in relation to each component. The article also indicates economic sectors of the Russian Federation with the highest and lowest percentage of hidden income and amounts of income per sector, estimating possible revenue from withholding tax.
Conclusions and Relevance Segments of non-observed economy include hidden production, illegal production, production in the informal sector, households' production for their own consumption and unaccounted production. To increase fiscal revenue of budgets, there should be measures to legitimize the segment of hidden economy and make it an official sector.


Non-observed economy as a source of tax revenue: Global practices and the Russian experience

Anisimova A.A. Financial University under Government of Russian Federation, Moscow, Russian Federation ( aanisimova@nifi.ru )

Journal: International Accounting, #9, 2019

Subject Whereas it is necessary to finance various government programs and preserve fiscal sustainability in Russia, various countries amend their fiscal policies. Currently tax revenue of budgets is increased by reducing the non-observed economy more often, since the existing taxes or new taxes are not always practicable and feasible.
Objectives The research analyzes the sector of non-observed economy of the Russian Federation and possibilities to improve tax collectibility through the sector reduction.
Methods The first part of the article classifies non-observed economy and highlights differences of separate segments. The second part overviews data on hidden income in the Russian Federation to make approximate estimation of possible revenue from withholding tax.
Results Upon the analysis, I determined key segments of non-observed economy and possible measures in relation to each component. The article also indicates economic sectors of the Russian Federation with the highest and lowest percentage of hidden income and amounts of income per sector, estimating possible revenue from withholding tax.
Conclusions and Relevance Segments of non-observed economy include hidden production, illegal production, production in the informal sector, households' production for their own consumption and unaccounted production. To increase fiscal revenue of budgets, there should be measures to legitimize the segment of hidden economy and make it an official sector.


Fiscal consolidation: global practices

Shvandar K.V. Financial Research Institute, Moscow, Russian Federation ( shvandar@nifi.ru )

Anisimova A.A. Financial Research Institute, Moscow, Russian Federation ( Aanisimova@nifi.ru )

Journal: Financial Analytics: Science and Experience, #27, 2016

Importance Many developed nations have been changing their spending and taxation policies for recent two decades. They do it as they need to fund budget deficits that are increasing due to growing governmental spending on various governmental programs. Debt crises stemmed from such policies of developed economies. Considering the existing situation, the countries opted for fiscal consolidation.
Objectives The research analyzes the fiscal consolidation process in global practices, and overviews its basic reasons.
Methods In the first part of our research, we set forth theoretical aspects of fiscal consolidation, its basic strategies in global practices, depending on the economic situation. The second part is dedicated to countries, which completed fiscal consolidation, and analyzes measures of fiscal consolidation, and additional reforms.
Results Upon the analysis of fiscal consolidation evidence from global practices, we found the principal goal of fiscal consolidation, necessary factors for long-term positive effect of fiscal reforms and economic growth, and basic difficulties the countries face during fiscal consolidation.
Conclusions and Relevance Fiscal consolidation basically pursues reducing budget deficit and government debt. Supplemental reforms should be conducted to reach the maximum positive effect of fiscal reforms, and economic growth in the long run. As the analysis of fiscal consolidation shows, it is difficult to preserve positive results of the reforms within a long-term period.


Digitalization in tax administration: Global practices of online service improvement

Anisimova A.A. Financial Research Institute of Ministry of Finance of Russian Federation, Moscow, Russian Federation ( Aanisimova@nifi.ru )

Journal: National Interests: Priorities and Security, #11, 2019

Subject Currently, many countries, including Russia, face a new phenomenon of economic digitalization. The digitalization also influences tax administration. Thus, it is important to improve digital processes for tax purposes.
Objectives The study identifies and analyzes key options to improve tax administration in the digital economy.
Methods I mainly rely upon the analysis and synthesis of global practices used to refine the interaction of tax authorities and taxpayers during the digitalization of tax administration.
Results I identified and analyzed key aspects that tax authorities should focus on in order to improve their interaction with taxpayers in providing them with digital services. The aspects include monitoring of demand for services, setting up a user-friendly design of the service, implementation of an online self-service option and effective management of options. Based on the analysis, I formulated my recommendations for tax authorities.
Conclusions and Relevance I articulated my recommendations for improving the tax administration practice during the digitalization of the Russian economy, such as determining opportunities and capabilities for online services through effective monitoring and analysis of data, user-friendly design of services or digital transformation of the existing services, implementation of digital services by adopting regulatory standards or encouraging the use of digital options, streaming taxpayers to a preferable option, elimination of excessive options and holding taxpayers fixed on an option which is important for tax authorities, setting up a set of indicators to gauge the development of digital self-service options.


Ensuring the socially adequate degree of pension protection for citizens: Global practices

Shvandar K.V. Financial Research Institute of Ministry of Finance of Russian Federation, Moscow, Russian Federation ( shvandar@nifi.ru )

Anisimova A.A. Financial Research Institute of Ministry of Finance of Russian Federation, Moscow, Russian Federation ( aanisimova@nifi.ru )

Journal: National Interests: Priorities and Security, #8, 2018

Importance Many countries, including Russia, face problems with pensions. The reasons for this are demographic, social and economic changes in the modern world, which affect the financial stability of pension systems.
Objectives The research analyzes possible difficulties that may arise in creating a socially acceptable level of pension protection for the Russian citizens, drawing upon world experience.
Methods The first part of the paper studies the adequacy of pensions in the OECD countries (and especially in the EU countries), and replacement rates in different countries, including developing countries and Russia. The second part represents opportunities for providing a socially acceptable level of pension protection in the Russian Federation.
Results The analysis showed the problems of the pension adequacy in different countries, which impede the attainment of a socially acceptable level of pension in the Russian Federation.
Conclusions and Relevance The Russian pension system is characterized by two main problems, i.e. low efficiency of the pension system due to the redundancy of pension rights and a high level of shadow economy. These two problems cause that the Russian Federation has one of the lowest replacement rates in comparison with other developed and developing countries. Financial literacy of the population is another important issue for Russia. The problems of pension should be addressed in a complex manner, as is done in developed countries, where not only the replacement of income is considered, but also poverty and employment indicators.


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