Optimization of the Taxation System: Preconditions, Tendencies and Perspectives (Studies in Systems, Decision and Control, 182)

This book addresses the optimization of taxation systems, a topic currently being explored by scholars all over the world. It puts forward a critical opinion on the problem and offers an original approach to solving it – through informatization. The target audience of the book includes not only scholars and experts who professionally deal with taxation optimization issues, but also representatives of public authorities, and the general public. The book offers sound and practical solutions for the informatization-based optimization of taxation systems, and its conclusions and recommendations could be used in the management of tax systems for modern economic systems and in taxation optimization for specific economic subjects – individuals and organizations alike – , ensuring a broad range of practical applications. Contents 6 Introduction 9 Conceptual Foundations of Taxation 11 1 The Notion and the Essence of Taxes and Taxation. Functions of Taxes 12 Abstract 12 1 Introduction 13 2 Materials and Method 14 3 Results 14 4 Conclusions 19 References 20 2 Tax System of a State: Federal, Regional and Local Taxes and Fees 22 Abstract 22 1 Introduction 23 2 Materials and Method 24 3 Results 25 4 Conclusion 28 References 29 3 Classification of Taxes and Their Features 31 Abstract 31 1 Introduction 32 2 Materials and Method 32 3 Results 33 4 Conclusion 37 References 37 Theory and Practice of the Tax System Operation 39 4 Principles and Methods of Taxation 40 Abstract 40 1 Introduction 41 2 Materials and Method 41 3 Results 42 4 Conclusion 45 References 45 5 Tax Administration and Control. Tax Policy of the State 47 Abstract 47 1 Introduction 48 2 Materials and Method 48 3 Results 49 4 Conclusion 52 References 52 6 Standard and Special Tax Treatments. A Comparative Analysis 54 Abstract 54 1 Introduction 55 2 Materials and Method 55 3 Results 56 4 Conclusion 58 References 59 7 Tax Burden and Mitigation of Tax Payments 61 Abstract 61 1 Introduction 62 2 Materials and Method 62 3 Results 63 4 Conclusion 66 References 66 Advanced Tools to Mitigate the Taxation System 68 8 Tax Holidays as an Upcoming Tool of Tax Incentive for Business Renewal 69 Abstract 69 1 Introduction 70 2 Materials and Method 70 3 Results 71 4 Conclusion 75 References 75 9 Taxation of Labor in Terms of Building a Social Market Economy 77 Abstract 77 1 Introduction 78 2 Materials and Method 78 3 Results 79 4 Conclusion 82 References 83 10 Restructuring of Tax Liabilities as an Upcoming Trend of Economic Diversification in Modern Russia 85 Abstract 85 1 Introduction 86 2 Materials and Method 87 3 Results 88 4 Conclusion 90 References 90 11 Effective Tax Policy of the State: Conceptual Foundations and Methodology of Evaluation 92 Abstract 92 1 Introduction 93 2 Materials and Method 94 3 Results 94 4 Conclusions 98 Acknowledgements 98 References 99 Optimization of Taxation at the Level of Separate Economic Subjects 100 12 Management of Taxation at a Modern Company: Tax Optimization Versus Tax Load 101 Abstract 101 1 Introduction 102 2 Materials and Method 103 3 Results 103 4 Conclusions 106 References 106 13 Personal Tax Management: Voluntary Initiative or Forced Measure 108 Abstract 108 1 Introduction 109 2 Materials and Method 110 3 Results 110 4 Conclusions 112 References 113 14 Tax Awareness and “Free Rider” Problem in Taxes 115 Abstract 115 1 Introduction 116 2 Materials and Method 116 3 Results 118 4 Conclusion 120 References 121 Optimization of Taxation in Modern Russia: The Current State and Tendencies of Reformation 122 15 Means of Optimization of the Taxation System with the Help of Informatization and the Problems of Their Application in Russia 123 Abstract 123 1 Introduction 124 2 Materials and Method 124 3 Results 125 4 Conclusion 128 References 129 16 Ways and Methods of Simplification of the Taxation System with the Help of Informatization for Supporting Small and Medium Business 131 Abstract 131 1 Introduction 132 2 Materials and Method 132 3 Results 134 4 Conclusion 136 References 137 17 Informatization as a Mechanism of Fighting Tax Evasion 138 Abstract 138 1 Introduction 139 2 Materials and Method 139 3 Results 141 4 Conclusion 143 References 144 Top-Priority Directions of Optimization of Taxation in Modern Russia 145 18 The Model of Development and Implementation of Effective Tax Policy in Modern Russia 146 Abstract 146 1 Introduction 147 2 Materials and Method 147 3 Results 148 4 Conclusion 151 References 151 19 Tax Crisis and Crisis Management in the Taxation System of Modern Russia 153 Abstract 153 1 Introduction 154 2 Materials and Method 155 3 Results 156 4 Conclusion 158 References 158 20 Digitization of Taxes as a Top-Priority Direction of Optimizing the Taxation System in Modern Russia 160 Abstract 160 1 Introduction 161 2 Materials and Method 162 3 Results 162 4 Conclusion 165 Acknowledgements 165 References 165 Optimization of Taxation in the Conditions of Information Economy 167 21 The Concept of Tax Stimulation of Informatization of Modern Entrepreneurship 168 Abstract 168 1 Introduction 169 2 Materials and Method 170 3 Results 170 3.1 Informatization of Entrepreneurship 170 3.2 Tax Stimuli of Informatization of Business in Russia 173 3.2.1 Tax Stimuli of Mandatory Informatization of Business 174 3.2.2 Tax Stimuli of Voluntary Informatization of Business 174 3.3 Important Aspects 175 4 Conclusion 176 References 177 22 The Mechanism of Tax Stimulation of Industry 4.0 in Modern Russia 178 Abstract 178 1 Introduction 179 2 Materials and Methods 179 3 Results 181 4 Discussion 182 5 Conclusions 184 References 186 23 Taxation of the Internet Enterprise as Key Subjects of Information Economy 187 Abstract 187 1 Introduction 188 2 Materials and Method 189 3 Results 190 4 Conclusion 192 References 192 24 The Model of Well-Balanced Taxation for Overcoming the Shadow Economy in Modern Russia 194 Abstract 194 1 Introduction 195 2 Materials and Methods 196 3 Results 200 References 202 25 The Strategy of Provision of Tax Security of the State in the Conditions of Information Economy 203 Abstract 203 1 Introduction 204 2 Materials and Method 204 3 Results 205 4 Conclusion 213 References 214 26 New Types of Taxes and Forms of Taxation in the Conditions of Information Economy: Perspectives of Optimization 215 Abstract 215 1 Introduction 216 2 Materials and Method 217 3 Results 217 4 Conclusion 220 References 220 Conclusions 222 Front Matter ....Pages i-x Front Matter ....Pages 1-1 The Notion and the Essence of Taxes and Taxation. Functions of Taxes (Irina V. Gashenko, Yuliya S. Zima, Armenak V. Davidyan)....Pages 3-12 Tax System of a State: Federal, Regional and Local Taxes and Fees (Irina V. Gashenko, Yuliya S. Zima, Armenak V. Davidyan)....Pages 13-21 Classification of Taxes and Their Features (Irina V. Gashenko, Yuliya S. Zima, Armenak V. Davidyan)....Pages 23-30 Front Matter ....Pages 31-31 Principles and Methods of Taxation (Irina V. Gashenko, Yuliya S. Zima, Armenak V. Davidyan)....Pages 33-39 Tax Administration and Control. Tax Policy of the State (Irina V. Gashenko, Yuliya S. Zima, Armenak V. Davidyan)....Pages 41-47 Standard and Special Tax Treatments. A Comparative Analysis (Irina V. Gashenko, Yuliya S. Zima, Armenak V. Davidyan)....Pages 49-55 Tax Burden and Mitigation of Tax Payments (Irina V. Gashenko, Yuliya S. Zima, Armenak V. Davidyan)....Pages 57-63 Front Matter ....Pages 65-65 Tax Holidays as an Upcoming Tool of Tax Incentive for Business Renewal (Sergey V. Shkodinsky, Alexander E. Suglobov, Oleg G. Karpovich, Olga V. Titova, Ekaterina A. Orlova)....Pages 67-74 Taxation of Labor in Terms of Building a Social Market Economy (Z. V. Gornostaeva, I. V. Kushnareva, O. F. Sverchkova)....Pages 75-82 Restructuring of Tax Liabilities as an Upcoming Trend of Economic Diversification in Modern Russia (Natalya A. Shibaeva, Anna I. Zarudneva, Anastasia A. Sozinova, Alexander V. Shuvaev, Alexander N. Alekseev)....Pages 83-89 Effective Tax Policy of the State: Conceptual Foundations and Methodology of Evaluation (Aleksei V. Bogoviz, Tatyana A. Zhuravleva, Elena G. Popkova, Anna I. Zarudneva, Marina L. Alpidovskaya)....Pages 91-98 Front Matter ....Pages 99-99 Management of Taxation at a Modern Company: Tax Optimization Versus Tax Load (Aleksei V. Bogoviz, Svetlana V. Lobova, Julia V. Ragulina, Alexander N. Alekseev, Elena I. Semenova)....Pages 101-107 Personal Tax Management: Voluntary Initiative or Forced Measure (Alexander E. Suglobov, Oleg G. Karpovich, Elena V. Kletskova, Inna Y. Timofeeva, Tatiana S. Kolmykova)....Pages 109-115 Tax Awareness and “Free Rider” Problem in Taxes (Aleksei V. Bogoviz, Inna N. Rycova, Elena V. Kletskova, Tatyana I. Rudakova, Marina V. Karp)....Pages 117-123 Front Matter ....Pages 125-125 Means of Optimization of the Taxation System with the Help of Informatization and the Problems of Their Application in Russia (Irina V. Gashenko, Yuliya S. Zima, Armenak V. Davidyan)....Pages 127-134 Ways and Methods of Simplification of the Taxation System with the Help of Informatization for Supporting Small and Medium Business (Irina V. Gashenko, Yuliya S. Zima, Armenak V. Davidyan)....Pages 135-141 Informatization as a Mechanism of Fighting Tax Evasion (Chinara R. Kulueva, Pirmat K. Kupuev, Mirlanbek B. Ubaidullaev)....Pages 143-149 Front Matter ....Pages 151-151 The Model of Development and Implementation of Effective Tax Policy in Modern Russia (Tatyana N. Litvinova)....Pages 153-159 Tax Crisis and Crisis Management in the Taxation System of Modern Russia (Tamara G. Stroiteleva, Siradzheddin N. Gamidullaev, Julia V. Kuzminikh, Petr N. Afonin, Sergey P. Udovenko)....Pages 161-167 Digitization of Taxes as a Top-Priority Direction of Optimizing the Taxation System in Modern Russia (Elena G. Popkova, Irina A. Zhuravleva, Sergey A. Abramov, Olga V. Fetisova, Elena V. Popova)....Pages 169-175 Front Matter ....Pages 177-177 The Concept of Tax Stimulation of Informatization of Modern Entrepreneurship (Natalia V. Gorshkova, Leyla A. Mytareva, Ekaterina A. Shkarupa, Rustam A. Yalmaev)....Pages 179-188 The Mechanism of Tax Stimulation of Industry 4.0 in Modern Russia (Ulyana A. Pozdnyakova, Aleksei V. Bogoviz, Svetlana V. Lobova, Julia V. Ragulina, Elena V. Popova)....Pages 189-197 Taxation of the Internet Enterprise as Key Subjects of Information Economy (Tatyana N. Aksenova, Kita K. Bolaev, Elena V. Samaeva, Burgsta E. Evieva)....Pages 199-205 The Model of Well-Balanced Taxation for Overcoming the Shadow Economy in Modern Russia (Ulyana A. Pozdnyakova, Aleksei V. Bogoviz, Svetlana V. Lobova, Julia V. Ragulina, Elena V. Popova)....Pages 207-215 The Strategy of Provision of Tax Security of the State in the Conditions of Information Economy (Gilyan V. Fedotova, Ruslan H. Ilyasov, Anastasia A. Gontar, Viktoria M. Ksenda)....Pages 217-228 New Types of Taxes and Forms of Taxation in the Conditions of Information Economy: Perspectives of Optimization (Olga V. Titova, Elena I. Kostyukova, Natalia M. Boboshko, Irina P. Drachena)....Pages 229-235 Back Matter ....Pages 237-238 This book addresses the optimization of tax systems. It offers solutions for the informatization-based optimization which could be used in the management of tax systems for modern economic systems, and for individuals and companies. The first part is devoted to concept of taxation, function of taxes, structural analysis of state's taxation system and classification of taxes and their characteristics. The second part views the theory and practice of taxation system's functioning: principles and methods of taxation, essence of tax administration and control, and state's tax policy, general and specific tax regimes, analysis of tax burden, and process of tax payments optimization. In the third part the authors determine the perspective tools of optimization of the tax system: tax holiday, particularities of labour taxation, restructuring of tax obligations. The fourth part is devoted to optimization of taxation at the level of separate economic subjects. In the fifth part the authors study the current state and tendencies of reformation of the modern Russia's taxation system