APPLICATION OF A SPECIAL TAX REGIME FOR SELFEMPLOYED CITIZENS ON THE TERRITORY OF THE RUSSIAN FEDERATION. PROFESSIONAL INCOME TAX

2021 ◽  
Vol 2 (3) ◽  
pp. 41-48
Author(s):  
V. B. DZOBELOVA ◽  
◽  
A. E. SALAMOVA ◽  
Keyword(s):  
Russian Federation ◽  
Income Tax ◽  
Statistical Data ◽  
The Self ◽  
Federal Law ◽  
Tax Base ◽  
Advantages And Disadvantages ◽  
Research Article ◽  
The Subject ◽  
The Russian Federation

The relevance of the topic is largely due to the development of the country's tax base and the expansion of the geography of the special tax regime of the NAP. The main aspects of the functioning described in the work help to assess the advantages and disadvantages of the tax for self-employed persons. The purpose of the study is to reflect the trend in the development of a special tax regime for self-employed citizens in the Russian Federation. In connection with the purpose of the study, the following tasks were solved: to reveal the essence of the “self-employed population”, to characterize the main provisions of the special tax regime of the NAP, to consider the statistics of the number of self-employed persons in the Russian Federation, to identify the specifics of the tax regime for the self-employed population. The subject of the research is the special tax regime "Tax on professional income". The object of the research is the regulatory framework, as well as statistical data submitted by individuals to the Federal Tax Service on the implementation of activities to provide services to other individuals for personal, household and (or) other needs.As part of this research article explores the concept of "self-employed" citizens and trends in the use of special tax regime for the self-employed population in Russia according to the Federal Law from 27.11.2018 No. 422 «On the experiment of establishing a special tax regime "Tax on professional income"». The positive and negative aspects of the functioning of the tax regime are identified and the dynamics of the implementation of the law is studied.

scholarly journals Peculiarities of the “professional income tax” tax regime

2020 ◽  
pp. 107-112
Author(s):  
R. Sh. Abakarova
Keyword(s):  
Conceptual Understanding ◽  
Russian Federation ◽  
Economic Activity ◽  
Income Tax ◽  
The Self ◽  
Federal Law ◽  
Experimental Conditions ◽  
Preliminary Results ◽  
The Russian Federation ◽  
Further Development

In the context of the widespread introduction of a tax on the self-employed in Russia, there is a need for a conceptual understanding of its role in the economic activity of citizens and the development of regions. In this regard, the article considers the results of its introduction in 2019 and the prospects for further development up to 2029. The article reviews the main aspects of the functioning of the new tax regime in relation to the professional income of the self-employed population in the Russian Federation, which were introduced by Federal Law No. 422-FZ dated on November 27, 2018 in a number of regions of the country. The paper explains the main characteristics of the tax and the procedure for its application. The study summarizes preliminary results of the functioning of the new special tax regime under the experimental conditions.

scholarly journals Investment tax deduction as an alternative to amortization

2020 ◽  
pp. 103-113
Author(s):  
Mariya Romanovna Shabanova ◽  
Roman Ivanovich Shumyatskii
Keyword(s):  
Economic Impact ◽  
Income Tax ◽  
Statistical Data ◽  
Case Law ◽  
International Accounting Standards ◽  
Advantages And Disadvantages ◽  
The Subject ◽  
The Russian Federation ◽  
Ministry Of Finance ◽  
Tax Deduction

The object of this research is the investment tax deduction, which gives organizations the ability to reduce the calculated income tax contributing to reduction of income tax burden, freeing up finances, and allowing for faster replenishment of the capital asset fund of the organization. The subject of this research is the ability to use this deduction as an alternative to amortization. The author examines the economic impact of an organization in application of investment tax deduction and amortization withholdings based on various forms of property and international accounting standards. This article presents the results of comparative analysis of amortization withholdings and investment tax deduction. The author calculates the economic impact of application of investment deduction, methods of amortization, as well as application of amortization bonus, and studies international experience. Despite the difficulty of the question in hand from the practical perspective, in light of absence of statistical data and clarification from the Ministry of Finance of the Russian Federation, as well as case law on the application of this legislative norm, the author determines the key advantages and disadvantages of using investment deduction. The description is given to the risks of applying investment tax deduction; recommendations are formulated for using the investment tax deduction.

Human Rights Activities as a Function of the Prosecutor’s Office

2020 ◽  
Vol 3 ◽  
pp. 88-93
Author(s):  
K.N. Golikov ◽  
Keyword(s):  
Human Rights ◽  
Civil Rights ◽  
Russian Federation ◽  
The State ◽  
Main Function ◽  
Federal Law ◽  
The Subject ◽  
The Russian Federation ◽  
The Law

The subject of this article is the problems of the nature, essence and purpose of prosecutorial activity. The purpose of the article is to study and justify the role of the human rights function in prosecutorial activities in the concept of a modern legal state. At the heart of prosecutorial activity is the implementation of the main function of the Prosecutor’s office – its rights and freedoms, their protection. This means that any type (branch) of Prosecutor's supervision is permeated with human rights content in relation to a citizen, society, or the state. This is confirmed by the fact that the Federal law “On the Prosecutor's office of the Russian Federation” establishes an independent type of Prosecutor's supervision-supervision over the observance of human and civil rights and freedoms. It is argued that the legislation enshrines the human rights activities of the Prosecutor's office as its most important function. It is proposed to add this to the Law “On the Prosecutor's office of the Russian Federation”.

Influence of ethical groups on regional policy (on the example of the Republic of Kalmykia)

2020 ◽  
pp. 81-92
Author(s):  
D. Naranova
Keyword(s):  
Ethnic Groups ◽  
Russian Federation ◽  
Regional Policy ◽  
Statistical Data ◽  
Practical Significance ◽  
Political Processes ◽  
Theoretical Significance ◽  
The Subject ◽  
The Russian Federation ◽  
The Republic

To consider the main directions and extent of influence of ethical groups on political processes in the Republic of Kalmykia.The authors analyzed scientific research on the ethnic identity of the Kalmyk people, as well as media materials and statistical data on the cause and effect of the influence of ethnic groups on regional policy. Seven key areas of influence of the Kalmyks, as a titular nation, on political processes in the region, including through the formation of an ethnic majority among senior positions in the authorities of the subject of the Russian Federation, were identified. The theoretical significance of the study is due to the complex systematization of facts about the influence of the ethnodominating nation of the Republic of Kalmykia on political processes in the region. The practical significance is expressed in the proposal of specific recommendations for partial stabilization of the situation in the Republic.

Program for the development of small and medium—sized enterprises, individual entrepreneurs and self—employed in the regions of the Russian Federation in modern realities

2021 ◽  
Vol 14 (1) ◽  
pp. 142-156
Author(s):  
T. A. Shpilkina
Keyword(s):  
Russian Federation ◽  
Income Tax ◽  
Support Programs ◽  
Development Projects ◽  
Enterprise Development ◽  
Integrated Development ◽  
Advantages And Disadvantages ◽  
Tax Regimes ◽  
Federal Districts ◽  
The Russian Federation

In this article, the author outlines the issues of enterprise development of small and medium–sized enterprises, individual entrepreneurs and self–employed in the regions of the Russian Federation in modern realities». The author presents the directions of development of this sector of the economy according to the national project on the development of small and medium–sized enterprises, the dependence of their development on many causes is shown, including from the development of territories, urban development projects, tax regimes, support programs, and other factors. Data on concessional loans issued to small and medium–sized businesses, including sole proprietors, are presented starting from 2019 to 2020, and the planned loan volumes for them from 2021 to 2024 by Federal Districts of the Russian Federation, law on integrated development of territories, as well as the advantages and disadvantages of the Professional income tax. The importance of the development of subjects is indicated of enterprise development of small and medium–sized enterprises, individual entrepreneurs and self–employed as a strategic task for the development of the country’s economy.

scholarly journals Barriers of the Russian legislation to the functioning of Islamic banking in the territory of the Russian Federation

nauka.me ◽  
2021 ◽  
pp. 1
Author(s):  
Maria Yakunina
Keyword(s):  
Russian Federation ◽  
Deposit Insurance ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Federal Law ◽  
Banking Activity ◽  
Trading Activities ◽  
The Subject ◽  
The Russian Federation ◽  
Conventional Banks

The subject of the article are the norms of the Russian legislation, in particular, the Federal Law of the Russian Federation «About banks and banking activities», the Federal Law of the Russian Federation «On Deposit Insurance in Banks of the Russian Federation», Civil Code of the Russian Federation, Internal Revenue Code of the Russian Federation in order to identify barriers of the Russian legislation that hinder Islamic banking activity in the territory of the Russian Federation. Analysis of the provisions of legislation allows to reveal the essential differences between the principles of conventional banks and principles of Islamic banks. The article detects the perspective of development of Islamic banking in the Russian Federation. Conducted research represents that the majority of the barriers excepting the prohibition of traditional banks to carry out trading activities, are related to the terminological aspect and to the question of perception and interpretation of sharia’s principles by the Russian legal system.

scholarly journals Petty crime: quo vadis?

2020 ◽  
pp. 20-29
Author(s):  
Elena Aleksandrovna Suponina ◽  
Igor' Petrovich Dolgikh
Keyword(s):  
Russian Federation ◽  
Academic Community ◽  
Public Place ◽  
Federal Law ◽  
Legal Norms ◽  
Systemic Analysis ◽  
The Subject ◽  
The Russian Federation ◽  
Quo Vadis ◽  
Definition Of

The subject of this research is the normative gaps that have been an intrinsic part of petty crime for many years. Among most discussible within the academic community problems related to such legal violation, the author selected the following: absence of legal definition of the concept of obscenities in the national legislation; complexity of delimitation of petty crime from the adjacent administrative and criminal offences; disaccord in interpretation of the concept of “public place”. Particular attention is paid to the prospects of optimization of administrative-legal norms established in the Article 20.1 of the Code of Administrative Offences of the Russian Federation. The main conclusion of the conducted research lies in the statement that from the perspective of legal technique, the article 20.1 of the Code of Administrative Offences of the Russian Federation is in a permanent motion. However, this motion is chaotic and inconsequential. The introduced amendments to the text of codified law did not enhanced the protection of public order, as well as created the additional difficulties for the law enforcer. This article makes an attempt of systemic analysis of provisions of the Federal Law No.28-FZ of 03.18.2019 that complemented the article 20.1 of the Code of Administrative Offences of the Russian Federation with the Sections 3-5.

scholarly journals Strategic planning of socio-economic development of a large city

2017 ◽  
Vol 1 (3) ◽  
pp. 125-134
Author(s):  
Tatiana Frolova
Keyword(s):  
Economic Development ◽  
Strategic Planning ◽  
Russian Federation ◽  
Large City ◽  
Federal Law ◽  
Public Authorities ◽  
Socio Economic Development ◽  
Strategic Goals ◽  
The Subject ◽  
The Russian Federation

The subject. The article shows the approaches to the process of creating and realizing strategiesof socio-economic development of the largest cities in the Russian Federation. Thestrategies of socio-economic development of the largest cities have been fundamental inthe formation of such city agglomerations as “Big Volgograd” (Volgograd), “Big Rostov”(Rostov), Zhigulevskaya agglomeration (Samara), Nizhegorodskaya agglomeration (NizhnyNovgorod), Chelyabinsk city agglomeration (Chelyabinsk) and these strategies contain themain ways of development which go far beyond the competence of local importance.The purpose. The article addresses the problems that arise in the process of creating strategiesof socio-economic development of the largest cities including the extent of powerbetween public authorities of different levels.The methodology. The systematic approach, methods of formal and comparative analysisof law as well as synthesis are used in the article.Results. Before the adoption of Federal Law “On the Strategic Planning in the Russian Federation”(further down the article 172-FZ) strategic planning was unsystematic and therewere no unitary law-based approaches towards the drafting process of strategic planningdocuments. After the adoption of 172-FZ the situation has not dramatically changed.The analysis of strategic planning in the largest cities shows the lack of unitary approachestowards the drafting process of strategic planning documents, the definitions of missionand strategic goals of development, the assessment of largest cities importance in the contextof over-regional, regional and internal city area development. Also, the peculiarities ofterritorial planning and budgetary process in municipal establishments are not taken intoconsideration.

scholarly journals Public danger as a sign of administrative offences

2019 ◽  
pp. 30-36
Author(s):  
Natal'ya Anatol'evna Akhtanina
Keyword(s):  
Russian Federation ◽  
Public Discourse ◽  
Statistical Data ◽  
Scientific Literature ◽  
Case Law ◽  
Administrative Law ◽  
Clear Definition ◽  
The Subject ◽  
The Russian Federation ◽  
Definition Of

The subject of this research is the earlier and currently active norms of administrative legislation regulating the concept of legal offense as well as scientific literature devoted to this topic and statistical data on administrative offenses from the Russian case law. The author analyzes the essence of the signs of administrative offenses. The importance of this topic is substantiated the fact that the concept of legal offense is one of the main categories of the administrative law of the Russian Federation. Analysis is conducted on the various approaches of scholars in administrative law towards definition of this concept. The novelty of this research is defined by the importance of clear definition of the concept of administrative offense due to introduction of the New Code on Administrative Offenses of the Russian Federation into public discourse. Considering the sign of public danger of an administrative offense, the author proposes formulating Article 2.1 of the Code of the Russian Federation on Administrative Offenses in the following way: “Administrative offense is a committed punishable action or inaction of a private or legal entity, posing public danger, and carries administrative liability established by this Code or a law of a subject of the Russian Federation”.

scholarly journals Conceptual Aspects of Research and Forecasting the Implementation of the National Security Strategy of Russia

2020 ◽  
pp. 45-52
Author(s):  
Maksim Valentinovich Andreyev ◽  
Ruslan Renatovich Temirbulatov
Keyword(s):  
Complex System ◽  
National Security ◽  
Russian Federation ◽  
Federal Law ◽  
Security Strategy ◽  
Management Measures ◽  
National Security Strategy ◽  
Russian Federa Tion ◽  
The Subject ◽  
The Russian Federation

The present study provides the results of a theoreti-cal and methodological analysis of the problem of ensuring national security in the Russian Federa-tion. There is evaluated the strategic forecasting and planning management measures aimed at ensuring the state’s national security. The object of this study is the problem of ensuring Russia’s national securi-ty. The subject of the study is the regulatory legal system for ensuring the national security of the country: Decree of the President of the Russian Federation No. 683 “On the National Security Strate-gy of the Russian Federation” dated December 15, 2015; Federal Law No. 390-FZ “On Security” dated December 28, 2010; Federal Law No. 172-FZ “On Strategic Planning in the Russian Federation” dated June 28, 2014; as well as a set of other statutory documents regulating activities to ensure the na-tional security of the Russian Federation. It is con-cluded that at present there is understudied the sci-entific analysis of the problem regarding the devel-opment of a nationwide complex system within the framework of ensuring the national security of the country. Scientific research on the designated topic has shown that the forms and methods of ensuring national security, taking into account modern chal-lenges and threats, are an integral part of the system of critical technologies, which should ensure the implementation of the most important priority areas for the state, including ensuring economic, scientific and technical security.

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