The amendment of the legal regulation of the institution of tax incentative in the Russian Federation
https://doi.org/10.52468/2542-1514.2022.6(1).88-99
Abstract
The article is devoted to the institution of tax incentives, which is currently significant important for the development of the Russian state, that is objectively determined by the essence of tax incentives, which consists in intensifying the legal behavior of subjects of specific relations. Based on the analysis of the theoretical and legal foundations of tax benefits, the author developed a definition of tax incentives, highlighted its stages, analyzed the problems of legal regulation of the institution being considered, as well as legal means to increase the effectiveness of tax benefits.
The purpose of the study. Analysis of legal regulation and practice of applying tax incentives in the Russian Federation, identifying existing problems, as well as formulating proposals of a theoretical and practical nature to improve the current tax legislation governing the institution of tax incentives in the Russian Federation. Research methods. The research was carried out through the use of a complex of general scientific methods (analysis and synthesis, deduction and induction, logical method, system analysis, etc.) and private scientific (special legal) methods. The main research method was the formal legal method, which made it possible to identify gaps in the legal regulation of the process of tax incentives in Russia and to formulate proposals for supplementing and changing certain regulatory provisions of tax legislation.
Main scientific results. As a result of a comprehensive analysis of the legal regulation of the institution of tax benefits in Russia, theoretical provisions were formulated and substantiated, revealing the specifics of the content and essence of tax incentives, taking into account the current state of development of the national and world economy.
Conclusions. The article draws conclusions about the importance of tax incentives for reforming the Russian system of taxes and fees in the context of developing the economic potential of business entities. The scientific research contains author's proposals for improving the current tax legislation in order to effectively use the institution of tax incentives in Russian practice. The obtained scientific results testify to the achievement of the set research goal.
About the Author
B. A. Fedosimov
Russian State University of Justice
Russian Federation
Russian Federation
Boris A. Fedosimov – PhD in Economics, Postgraduate Student, Department of Financial Law.
69, Novocheremushkinskaya ul., Moscow, 117418
References
1. Kostanyan R.K. Legal regulation of tax benefits in the Russian Federation, Cand. Diss. Moscow, 2008. 189 p. (In Russ.).
2. Titova M.V. Tax benefits, Cand. Diss. St. Petersburg, 2004. 214 p. (In Russ.).
3. Fedosimov B.A. Improvement of the tax system of the Russian Federation. Moscow, RUSAINS Publ., 2017. 204 p. (In Russ.).
4. Fedosimov B.A. The legal regime of tax incentives under the legislation of the Russian Federation. Cheboksary, Sreda Publ., 2019. 191 p. (In Russ.).
5. Cherkashina O.A. Tax benefits as a legal institution, Cand. Diss. Moscow, 2007. 179 p. (In Russ.).
6. Morozova I.S. Preferential mechanism: raising a question. Leningradskii yuridicheskii zhurnal = Leningrad Legal Journal, 2007, no. 1, pp. 74–86. (In Russ.).
7. Arzer T.V. Business and power: social tax benefits. Problemy sovremennoi ekonomiki = Problems of the Modern Economy, 2007, no. 4 (24), pp. 71–74. (In Russ.).
8. Koymolova M.V. Tax incentive mechanism through the prism of the principle of fairness. Pravovaya politika i pravovaya zhizn’ = Legal Policy and Legal Life, 2018, no. 4, pp. 130–135. (In Russ.).
9. Alekseev S.S. General permits and general prohibitions in Soviet law. Moscow, Yuridicheskaya literatura Publ., 1989. 286 p. (In Russ.).
10. Malko A.V., Rodionov O.S. Legal regimes in Russian legislation. Zhurnal rossiiskogo prava = Journal of Russian Law, 2001, no. 9, pp. 19–26. (In Russ.).
11. Belyaeva G.S. To the question of the essence of the legal regime. Gosudarstvennyi sovetnik = The State Counsellor, 2014, no. 3 (7), pp. 9–13. (In Russ.).
12. Kitova G.A., Cherkasov V.V. State policy in the field of science and technology: new tasks and old solutions. Innovatsii = Innovations, 2004, no. 3, pp. 15–18. (In Russ.).
13. Morozova I.S. Benefits in Russian law. Questions of theory and practice, Cand. Diss. Moscow, 1999. 180 p. (In Russ.).
14. Struchkova S.S. Effectiveness of tax benefits provided in connection with the pandemic. Gosudarstvennoe regulirovanie obshchestvennykh otnoshenii = State Regulation of Public Relations, 2020, no. 4 (34), pp. 349–355. (In Russ.).
15. Vasilov A.N. The impact of direct subsidization by the state of costs for paying electricity and lowering tax rates as a tool for tax incentives for agricultural producers. Unikal'nye issledovaniya XXI veka = Unique Research of the XXIst Century, 2015, no. 5 (5), pp. 276–279. (In Russ.).
16. Bobrova A.V. Tax benefits of innovative and investment projects of the region on the example of the Chelyabinsk region. Vestnik ekonomiki, prava i sotsiologii = The Review of Economy, the Law and Sociology, 2015, no. 4, pp. 16–21. (In Russ.).
17. Khairulina E.R. Tax incentives for innovation. Unikal'nye issledovaniya XXI veka = Unique Research of the XXIst Century, 2015, no. 5 (5), pp. 333–336. (In Russ.).
18. Zapolsky S.V., Andreeva E.M. Grant as a special form of budget subsidy. Finansy: teoriya i praktika = Finance: Theory and Practice, 2020, vol. 24, no. 2, pp. 73–81. (In Russ.).
19. Smorodina E.A. Assessment of budgetary efficiency of regional tax incentives and preference. Azimut nauchnykh issledovanii: ekonomika i upravlenie = Scientific Research Azimuth: Economics and Management, 2020, vol. 9, no. 1 (30), pp. 313–316. (In Russ.).
20. Migashkina E.S. Systematization of tax benefits and preferences stipulated by Russian tax legislation to assess their effectiveness. Prikladnye ekonomicheskie issledovaniya = Applied Economic Research, 2017, no. 3 (19), pp. 48–55. (In Russ.).
21. Shmelev Yu.D. The concept of reforming the tax system of the Russian Federation, based on the implementation of the principle of fairness and social function of taxes, Cand. Diss. Moscow, 2008. 459 p. (In Russ.).
22. Savina O.N. Analysis of existing methods for assessing the effectiveness of tax incentives and preferences and the problems of their implementation. Nauchnye Izvestiya = Scientific News, 2016, no. 3, pp. 29–38 (In Russ.).
23. Fedotov V.E. American experience of tax incentives for operations of an innovative economy. Finansy = Finance, 2007, no. 4, pp. 25–27. (In Russ.).
24. Shamsumova E.F. Legal regimes (theoretical aspect), Cand. Diss. Moscow, 2001. 190 p. (In Russ.).
25. Zaripov V.M. Legal instruments for improving the efficiency of tax benefits. Zakon = Law, 2014, no. 2, pp. 102–109. (In Russ.).
26. Dandanyan D.A. Tax benefits as a form of state support. Vestnik Leningradskogo gosudarstvennogo universiteta im. A.S. Pushkina = Bulletin of the Leningrad State Universitynamed after A.S. Pushkin, 2014, vol. 6, no. 2, pp. 18–28. (In Russ.).
27. Zalibekova D.Z. Legal regulation of tax benefits and deductions. Teoriya i praktika obshchestvennogo razvitiya = Theory and Practice of Social Development, 2013, no. 4, pp. 290–298. (In Russ.).
28. Petrov R.V., Azarkhin A.V. Improving tax benefits in the Russian Federation through monitoring their effectiveness. Evraziiskii yuridicheskii zhurnal = Eurasian Law Journal, 2021, no. 2 (153), pp. 209–211. (In Russ.).
29. Ryumina Y.A. Foreign experience of tax incentives for innovative activities. Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika = Tomsk State University Journal of Economics, 2012, no. 3 (19), pp. 80–83. (In Russ.).
30. Trofimov S.V. Legal regime of benefits in relation to innovative products in the tax legislation of the Russian Federation. Finansovoe pravo = Financial Law, 2015, no. 1, pp. 29–32. (In Russ.)
Review
For citations:
Fedosimov B.A. The amendment of the legal regulation of the institution of tax incentative in the Russian Federation. Law Enforcement Review. 2022;6(1):88-99. https://doi.org/10.52468/2542-1514.2022.6(1).88-99
Views:
408
Email this article 