New Depreciation Policy as a Tool of Tax Regulation

Пансков, В. Г.

doi:10.36871/ek.up.p.r.2021.04.04.007

Cited by 4 publications

(2 citation statements)

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“…Therefore, to introduce the content of the second, the terms used in regulating the tax system are of great importance. Currently, in spite of the measures taken to tax regulation in order to strengthen tax relations between taxpayers and budgets of all levels, there is no significant acceleration of the innovative development of business entities [7][8][9][10].…”

Section: Methodsmentioning

confidence: 99%

Tax Relations: Current Thinking and New Realities

Ahrorov,

Sharin,

Tuychiev

et al. 2023

E3S Web of Conf.

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Considering taxes to be the universally recognized regulator of the economy, related ideas on the proper organization of tax relations are being promoted in various scientific papers. The relevance of this problem is caused, firstly, by the choice of a model of tax regulation within the framework of the general economic situation, by thoughts that are about “tax relations”, “principles of taxation”, “mechanism taxation”, “about the nature of the tax”, and secondly the within the framework of the tax system operating in the Republic of Uzbekistan, the instruments of tax relations are characterized by high economic inefficiency. The purpose of this research is to generalize the works on tax relations, improve tax regulation, develop the necessary proposals and recommendations to enhance the role of tax regulation mechanisms in the framework of improving tax policy that aimed at ensuring high economic growth. The paper also analyzes theories of tax regulation in the framework of using tax regulation mechanisms in order to ensure the growth of income (profit) of economic entities with a simultaneous decrease in the share of tax revenues in GDP. By defining the economic boundaries of tax policy, it is possible to solve not only the problems of economic growth of the country as whole, but also social issues in changing economic conditions. The paper also analyzes the opinions of various domestic and foreign economists on tax relations.

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Section: Methodsmentioning

confidence: 99%

Tax Relations: Current Thinking and New Realities

Ahrorov,

Sharin,

Tuychiev

et al. 2023

E3S Web of Conf.

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“…При этом также существует ряд авторов, освещающих качественную характеристику исследуемого понятия, к их числу относятся В.Г. Пансков, [3], Д.Г. Черник, К.Ф.…”

Section: Introductionunclassified

Анализ Налоговой Нагрузки: Региональный Аспект

Рассказова¹,

Tsepelev²

2022

RPPE

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Налоговая нагрузка региона является одним из значимых инструментов формирования экономического климата региона. Цель проводимого авторами исследования – анализ налоговой нагрузки региона на примере Амурской области, а также определение влияния уровня исследуемого фактора на социально-экономическое развитие региона. В данной статье авторы приводят анализ налоговой нагрузки в абсолютном выражении в разрезе отдельных налогов региона, а также отраслевой анализ налоговой нагрузки в относительном выражении. В исследовании авторы используют методы горизонтального анализа, сравнения, а также расчета коэффициентов эластичности. В результате проводимого исследования авторы установили факт наличия взаимосвязи между валовым региональным продуктом и налоговой нагрузкой, выделили отрасли экономики региона, характеризующиеся наибольшей эластичностью по исследуемому фактору для дальнейшего проведения структурного анализа отдельных отраслей, определения возможности оптимизации налоговой нагрузки в целях уменьшения налогового бремени на хозяйствующие субъекты. Результаты проведенного авторами исследования могут быть использованы органами исполнительной власти в целях разработки методик улучшения налогового климата региона, а также организациями и предприятиями для анализа возможности освоения новых видов деятельности.

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Effectiveness of Tax Benefits for Information Technology Organizations in Russia

Kolotovkin,

Polezharova

2024

jour

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The subject of the study is a set of measures of tax incentives for the information technology industry in the Russian Federation — “tax maneuver in IT”, launched from the beginning of 2021. The purpose of the study is to identify and qualitatively assess the stimulating effect of the tax maneuver in IT, which is expressed in changes in key financial and natural performance indicators of IT industry organizations, and to develop proposals on ways of tax incentives for the development of the industry. The article describes the distortion of the aggregate tax reporting characterizing the IT industry, which takes into account not only recently established IT organizations, but also “nominal” separates from large organizations IT subdivisions or technically clarified classification code, making it inappropriate to use such reporting as a basis for analysis and reliable conclusions. Based on the data of the public financial statements of selected sample from the top-100 Russian IT organizations, the article analyzes the dynamics of financial indicators of their activities, among which are the profiles of profiles, operating profit, net profit, investment in basic assets, the number of staff, the amount of products supplied for export, the capitalization of the company. The observation was conducted for 2017– 2022 and covers the periods both before and during the engagement of tax benefits. A comparative study was carried out with similar indicators of the organizations of the “control group”, which included IT companies operating in other countries that were not affected by such tax benefits. According to the results of the study, small or no extra growth was observed in key financial indicators of IT organizations due to the tax maneuver compared with the “pre-maneuver” period and compared with the indicators of the control group. It is concluded that there is no evidence of a significant impact of the tax maneuver on the development of the IT industry in Russia. We proposed dismantling of the “maneuver” and transition, based on the Chinese and some EU countries approaches, to taxation of the qualified profit. The latter is the profit of Russian and foreign IT developers from the localization of IT development and value creation in Russia. The achievable effective rate is 2.5%.

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New Depreciation Policy as a Tool of Tax Regulation

Cited by 4 publications

References 0 publications

Tax Relations: Current Thinking and New Realities

Tax Relations: Current Thinking and New Realities

Анализ Налоговой Нагрузки: Региональный Аспект

Effectiveness of Tax Benefits for Information Technology Organizations in Russia

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