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Issue 14 (2)/ 2019

2019 Next

Publication date: 30.06.2019

Licence: CC BY-NC-ND  licence icon

Editorial team

Editor-in-Chief Jolanta Gliniecka

Issue content

Dmitriy V. Galushko

Financial Law Review, Issue 14 (2)/ 2019, 2019, pp. 1-13

https://doi.org/10.4467/22996834FLR.19.005.10766

One of the main trends of international relations between states is the process of regional integration, which is typical for every region of the world. As a part of the process there is a tendency of integration in fi nancial sphere, particularly creation of monetary unions. Th e author analyses the main types of international monetary unions in the light of their usefulness for the developing Eurasian integration process. The paper also gives characteristics of the process of creation of international monetary union within the Eurasian Economic Union.

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Anna Kopina, Dmitriy Kopin

Financial Law Review, Issue 14 (2)/ 2019, 2019, pp. 15-30

https://doi.org/10.4467/22996834FLR.19.006.10767

The delimitation of tax administrating powers between the state and its parts (subjects, lands, etc.) has an important role in the foundation of the tax system of any state, regardless of whether it is unitary or federal. Digital economy is, above all, the emergence of new forms of management, which require a different procedure for the defi nition of the subjects and the objects of taxation, as well as the procedure for linking the relevant objects to the territories of the sources. The challenges of digital economy are being actively discussed in relation to crossborder operations and transnational companies on an international level, such interest has become particularly relevant aft er the development of the OECD BEPS plan. Nonetheless, digital economy also represents a challenge for domestic relations regarding tax management. In this article, taking as an example the Russian Federation, we will illustrate emerging problems in this area and describe the attempts at solving them.

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Andrey Krasyukov

Financial Law Review, Issue 14 (2)/ 2019, 2019, pp. 31-40

https://doi.org/10.4467/22996834FLR.19.007.10768

The article is devoted to such actual method of tax evasion as a bypass of the law. The main purpose of this contribution is to figure out the most effective way to counter tax evasion. The following scientifi c methods were used in this study: analysis, comparative study, and others. The article describes the most common tax legal doctrines both in Russia and in foreign countries. The author comes to the conclusion that the most effective way to counter tax evasion would be applying judicial legal doctrines. According to the results of the study, the author comes to the conclusion that it is necessary to implement certain judicial legal doctrines into Russian tax legislation.

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Kirill Maslov

Financial Law Review, Issue 14 (2)/ 2019, 2019, pp. 41-58

https://doi.org/10.4467/22996834FLR.19.008.10769

This contribution deals with the legal issues of obtaining tax-related information from the domestic sources by tax authorities. This article aims to confi rm or refute the hypothesis that the approaches applied to the legal regulation of obtaining taxrelevant information from domestic sources in Russia and developed countries are common. At the same time, both developed and developing countries use specific innovations in this area, and this experience can be applied successfully in other countries. The methodology of the research includes general scientific methods (analysis, synthesis, induction, deduction, description) as well as partial legal academic methods (interpretation of legal acts, comparative legal method). The countries were selected from three groups depending on the level of GDP based on purchasing-power-parity according to the IMF data to compare their experience with the Russian one. The author analyzes information exchange between domestic public authorities; information exchange between tax authorities
and taxpayers (including tax reporting, tax audit, responsibility for violation of information exchange duties); obtaining information about a taxpayer from third persons. The author proved the commonality of approaches used in the regulation of information support of tax administration from domestic sources in Russia and most developed countries. At the same time, some Russian management innovations can improve tax administration in any country of the world. They include the system of online cash registers, the system of labeling goods with RFID-tags (fur market) and QR-codes (pharmaceutical market), and electronic offi ces of taxpayers on the tax authority website. Specifi c aspects of the information support system of Canadian, German, Mexican and US tax administrations can be successfully introduced into Russian practice and that of developing countries.

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Svetlana Mironova

Financial Law Review, Issue 14 (2)/ 2019, 2019, pp. 59-75

https://doi.org/10.4467/22996834FLR.19.009.10770

The development of information technologies and the adoption of programs in digital economy are aimed at increasing the efficiency of state and municipal government, including in the financial sphere. The article examines the impact of information technology on the financial activities of municipalities both in Russia and in some European countries. The main problems are associated with the legal regulation of financial support of municipalities, such as low level of own revenues of local budgets, dependence on fi nancial assistance from higher budgets, redistribution of powers and fi nancial resources between state authorities and local governments and others. It is shown how the means of informatization affect the increase in the collection of taxes received by the local budget. Examples of using quadcopters to control taxpayers’ property are provided, which contributes to an increase in local income. It is concluded that at present only the formation of the legal framework for the introduction of information technologies in the  financial  activities of municipalities is beginning, and the lack of funds at the municipal level will not allow the introduction of information technologies in full without state participation.

The author uses the scientific methods of analysis, synthesis, and comparison.

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Anna V. Reut

Financial Law Review, Issue 14 (2)/ 2019, 2019, pp. 77-95

https://doi.org/10.4467/22996834FLR.19.010.10771

The article researches such phenomena of tax culture as tax culture shocks and tax culture lags in interrelation with the law. Tax culture shocks and tax culture lags arise as a reaction of various subjects and institutes of taxation system to undertaken tax reforms. Proceeding from the role of law in general as a regulator of the behavior of individuals and public relations, we assume that tax culture shocks and tax culture lags can be overcome by using a complex of legal measures. Legal measures can be applied at a development stage of draft s of tax laws, or can be connected with tax law application. In this work we considered legal measures of overcoming tax culture shocks and tax culture lags which have to be applied at the development stage of bills, and revealed fl aws of their application.

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