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On the issue of availability of the renewable natural resources for a fee

Zozulya V.V. Candidate of Economic Sciences, Associate Professor of the Taxes and Taxation Department, The Financial Academy at the Government of the Russian Federation

Journal: Finance and Credit, #22, 2009

The article asserts that formation of the payment system for using forest resources will influence the increase of profitability of the forest fund, its reproduction, as well as economic and ecological safety of our country. The author offers to include the following to the payment system: forest tax, rent, renewable natural resources reproduction tax, customs export duty, charges for incidental forest use.


Perfection of the system of payments for forest management:tax and none tax forms

Zozulya V.V. Candidate of Economic Sciences, professor RGTEU, doctoral candidate, FGOU VPO Finance Academy under the RF Government ( zva-inga@mail.ru )

Journal: Finance and Credit, #45, 2010

In the article the problems of tax and none tax forms of requiring payments are examined for forest management. The author asserts that in the folded crisis terms in industry, the regulation mechanism of the government will be able to concentrate and distribute financial streams, for maintenance, reproduction, guard and defense of national property. The organizational-legal and tax mechanism of functioning of the system of forest relations and realization of principle of requiring payment of wildlife management is offered.


Prospects of transfer pricing in Russia

Zozulya V.V. Doctor of Economics, Professor, the Department of Taxes and Tax Policy, the Russian Economic University named after G.V. Plekhanov ( zva-inga@mail.ru )

Khochaev I.M. Graduate Student, the Department of Taxes and Tax Policy, the Russian Economic University named after G.V. Plekhanov ( khochaev.ibragim@gmail.com )

Journal: International Accounting, #45, 2013

In the article provisions of the federal law by which rules of transfer pricing and the problem questions which have arisen in the course of its application are entered are analyzed. Complexity and ambiguity of new rules of transfer pricing are confirmed by a large number of explanations of the Ministry of Finance of the Russian Federation. Number of positions demands further improvement, for example an order of confirmation of market price level, carrying out symmetric adjustments, a form of the notice of controlled transactions


Harmonizing tax systems as a method of limiting tax competition under conditions of integration

Zozulya V.V. Plekhanov Russian University of Economics, Moscow, Russian Federation ( zva-inga@mail.ru )

Zhuravlev P.D. Plekhanov Russian University of Economics, Moscow, Russian Federation ( dkpr@mail.ru )

Journal: International Accounting, #31, 2014

The article considers the issues on competition among countries due to increasing mobility of capital and labor resources in the modern world. The countries actively use various tax methods (tax breaks, tax benefits, special tax regimes, etc.). The authors note that this problem becomes extremely acute at the level of integration associations, where the barriers for production factor movement are minimal. In such circumstances the countries harmonize their tax systems. The given work considers the main features of tax competition in the conditions of integration. The authors analyze tax competition in the Customs Union of Russia, Belarus and Kazakhstan on the basis of theoretical conclusions and statistical data. The paper reveals the problems related to tax competition among the countries and offers their solution.


Transport tax optimization issues

Zozulya V.V. Plekhanov Russian University of Economics, Moscow, Russian Federation ( zva-inga@mail.ru )

Zuikov A.V. Plekhanov Russian University of Economics, Moscow, Russian Federation ( Andrey.Zuykov.2012@mail.ru )

Journal: Regional Economics: Theory and Practice, #6, 2016

Subject The article discusses the transport tax in the Russian Federation, its place and role in the Russian tax system, the problems and perspectives related to its development.
Objectives The paper aims to identify the problems and prospects mentioned and give proposals for achieving a balance between the fiscal and regulatory functions of the transport tax.
Methods For the study, we used comparative analysis and analogy methods.
Results We present certain proposals to Chapter 28 of the Russian Tax Code containing a necessity to add a coefficient system to the tax base that specifies the dependence on vehicle lifetime and average market cost, not a vehicle type.
Conclusions We conclude that to achieve a balance between the fiscal and regulatory functions of the transport tax, certain adjustments should be introduced to Chapter 28 of the Tax Code of the Russian Federation.


Theoretical issues of tax regulation of investing activity

Zozulya V.V. Plekhanov Russian University of Economics, Moscow, Russian Federation ( zva-inga@mail.ru )

Sergeeva A.Yu. Plekhanov Russian University of Economics, Moscow, Russian Federation ( ana-kuroglo@mail.ru )

Journal: International Accounting, #33, 2015

Importance Investing activities can be managed with various regulatory approaches. To handle those approaches correctly, it is necessary to thoroughly analyze theoretical essentials of regulating investment activities.
     Objectives The research analyzes theoretical essentials of regulating investing activities, identifies challenging issues in this area, searches for development paths and classifies aspects of investment regulation with the tax focus.
     Methods The research involved methods of analysis and comparison.
     Results We classified elements of regulating the investing activities and identified that tax regulation of investing activities constitutes the governmental regulation through indirect methods and tax administration methods. We also disclosed the composition and substance of tax mechanisms for managing investing activities.
     Conclusions and Relevance The proposed classification is likely to help public authorities form tax and investment policies and influence the development of national standards on financial and tax accounting and financial reporting.


Theoretical issues of tax regulation of investing activity

Zozulya V.V. Plekhanov Russian University of Economics, Moscow, Russian Federation ( zva-inga@mail.ru )

Sergeeva A.Yu. Plekhanov Russian University of Economics, Moscow, Russian Federation ( ana-kuroglo@mail.ru )

Journal: International Accounting, #18, 2016

Importance Investing activities can be managed with various regulatory approaches. To handle those approaches correctly, it is necessary to thoroughly analyze theoretical essentials of regulating investment activities.
Objectives The research analyzes theoretical essentials of regulating investing activities, identifies challenging issues in this area, searches for development paths and classifies aspects of investment regulation with the tax focus.
Methods The research involved methods of analysis and comparison.
Results We classified elements of investing activities regulation and identified that tax regulation of investing activities constitutes the governmental regulation through indirect methods and tax administration methods. We also disclosed the composition and substance of tax mechanisms for managing investing activities.
Conclusions and Relevance The proposed classification is likely to help public authorities formulate tax and investment policies and influence the development of national standards on financial and tax accounting and financial reporting.


Conditions for using different types of adjusted beta to calculate return on assets

Zozulya V.V. Bauman Moscow State Technical University, Moscow, Russian Federation ( zva-inga@mail.ru )

Korolev S.A. Bauman Moscow State Technical University, Moscow, Russian Federation ( korolev-s1998@yandex.ru )

Journal: Economic Analysis: Theory and Practice, #9, 2018

Importance The article reviews different methods for beta estimation applied in the capital asset pricing model, which have been offered for the recent fifty years.
Objectives The study aims to consider the existing methods to calculate beta coefficient and set the boundaries of their application to compute the expected return on equity of Russian companies.
Methods The study uses general scientific methods of cognition, like retrospective and comparative analysis, synthesis, induction and deduction.
Results We examined existing trends in beta modification and initial limitations inherent in each model. Based on the conducted research, we offer recommendations on the choice of methods to calculate beta, depending on size and type of companies.
Conclusions The analysis shows that under the modern economy, the calculation of beta coefficient according to the traditional formula proposed by William Sharpe does not provide reliable results. To obtain adequate estimates of return on equity of small and medium-sized public companies, the lagged beta should be used. As for large companies issuing bonds, the calculations should consider the capital structure by using the model proposed by Peter Monkhouse. The results of the study may help value the business of Russian companies under the income approach.


Property classification for taxation purposes

Zozulya V.V. Plekhanov Russian University of Economics, Moscow, Russian Federation ( zva-inga@mail.ru )

Zuikov A.V. Plekhanov Russian University of Economics, Moscow, Russian Federation ( Andrey.Zuykov.2012@mail.ru )

Journal: International Accounting, #14, 2015

Importance The article deals with innovations in property taxation that have been implemented by the Russian government in recent years, and problems and perspectives for this area development. Special focus is on property classification for taxation purposes. Adequate methodological support for property taxation necessitates a comprehensive and clear classification of property items for all participants of tax relationships. Nowadays, a uniform classification is not available yet, and this confirms the relevance of the subject.
     Objectives We aim at developing a unique property classification for taxation purposes and a set of measures to improve the effective legal framework for property taxation in Russia.
     Methods Based on the in-depth study of legislation and special literature, we performed a complex theoretical analysis of the current situation in property taxation. In addition, we widely used deductive and inductive methods of research.
     Results We offer two variants of property classification that may be applied in combination and separately and help improve the methodological support in this area. Furthermore, we recommend amendments to the legislation to eliminate concept-based errors and ambiguous wording. These classifications may be helpful for both taxpayers and tax authorities in the process of identifying the elements of property taxation.
     Conclusions and Relevance The existing errors in laws and regulations hinder the development of the Russian property taxation system, therefore, certain amendments to the legislation are crucial, and we present our vision of the changes.


The Russian Federation in the world timber trade: import substitution issues

Zozulya V.V. Plekhanov Russian University of Economics, Moscow, Russian Federation ( zva-inga@mail.ru )

Fitchin A.A. Moscow State Forest University, Mytishchi, Moscow Oblast, Russian Federation ( fitchin.gizelking@yandex.ru )

Sakhanov V.V. State Scientific Center for the Timber Processing Complex, Moscow, Russian Federation ( sakhanov@rambler.ru )

Journal: National Interests: Priorities and Security, #3, 2016

Importance The article discusses the state of trade in Russian timber products in global markets and focuses on the issues the Russian timber processing companies face in terms of Russia's accession to the WTO.
Objectives The research analyzes the role and place of the Russian Federation in global trade in forest products, determines critical issues and searches for possible solutions. We formulate our own proposals for substituting imported timber and paper products by mastering innovative technologies for manufacturing forest products for the domestic and external markets.
Methods Having consistently examined key trends in the development of the global forest product market, we comprehensively analyze whether it is possible to improve the competitiveness of the Russian enterprises.
Results The article presents some State aid measures to increase the competitiveness of the Russian forest products, thus ensuring import substitution in the domestic market and developing export capabilities.
Conclusions and Relevance We conclude it is necessary to form a key group of forest products subject to import substitution. In preparing the Road Map for developing the forest industry of the Russian Federation, there should be a set of State aid measures for the industry. Our proposals can be used by regional executive authorities for purposes of manufacturing products that would substitute the imported ones.


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