SEARCH
 

Search

 

Результаты поиска 11 - 12 из 12
Начало | Пред. | 1 2 | След. | Конец


Unified agricultural tax with VAT: The issues of harmonization

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, 2019

Subject This article analyzes the problem of VAT double taxation of agricultural producers which apply a unified agricultural tax, in light of the entry into force of Federal Law of November 27, 2017 No. 335-FZ, On Introducing Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation.
Objectives The article aims to solve the problems of VAT double taxation, unified agricultural tax and VAT harmonization, tax reporting simplification, and tax management improvement.
Methods The article employs general scientific approaches and methods.
Results The article proposes certain amendments to the Tax Code of the Russian Federation, according to which all unified agricultural tax payers are recognized as VAT payers, regardless of the amount of income, with exemption from VAT tax reporting on income less than a certain threshold. The article also proposes to introduce tax terminals for online invoices to contractors and their duplication in the Federal Tax Service, tax and other reporting.
Conclusions Recognizing agricultural producers which apply a unified agricultural tax as VAT payers, regardless of the amount of income with exemption from VAT tax reporting on income less than a certain threshold, will help solve the problem of double VAT taxation and involvement in VAT turnover without budget losses.


VAT Reform and Taxation of the Construction Sector

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

Journal: Digest Finance, #1, 2019

Subject The article discusses the taxation specifics of entities in the construction sector, tax burden and financial results under various taxation treatment and costs, impact of tax law imperfections on financial results teetering on the edge of general and special tax treatment.
Objectives The research aims to set an effective taxation system stimulating the economic growth, raising the revenue of the budgetary system, involve business entities operating in the construction sector into the scope of the applicable law.
Methods The research applies general scientific approaches and methods.
Results I examined the imperfection of VAT laws as the main cause of informal financial schemes used in the construction sector. Considering the estimated tax burden of construction entities and respective costs under different tax treatment, I point out that the general tax treatment implies the high tax burden. As small businesses opt for the simplified tax treatment, their production costs increase since VAT paid for resource acquisition is not refunded but charged to cost. Furthermore, being sold to entities subject to the general tax treatment, goods (work, services) of entities subject to the simplified tax treatment can be delivered at the price reduced by the VAT rate. This has a detrimental effect on financial results and engenders tax evading schemes.
Conclusions and Relevance In the construction sector, entities have a high level of tax burden, which strongly depends on a tax treatment. This contravenes principles of equality, neutrality, fairness and proportionality of taxation. There should be new fiscal treatment mechanisms to fit the construction specifics.


Результаты поиска 11 - 12 из 12
Начало | Пред. | 1 2 | След. | Конец


Отсортировано по релевантности | Сортировать по дате