Optimization of the Taxation System: Preconditions, Tendencies and Perspectives

Description

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. 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