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The article is about the problem of changing the content of the concept of the object of taxation in the Russian science of tax law in the conditions of the course on digital economy. The purpose of the article is to analyze the provisions of the Russian tax legislation, international norms, as well as academic literature on the identification of certain new subjects and phenomena as possible objects of taxation, thus updating the concept of the object of taxation itself.
The development of information technologies generates the following unavoidable problems related to the content of the concept of an object of taxation, which allows reviving the discussion about the content of this tax and legal concept: the impossibility to assess implementation operations as potential objects of taxation with the help of the classical triad «product, work, service»; recognition in certain situations (for example, when calculating with electronic money) as the object of taxation of none, but the totality of legal facts (legal structure); the need to establish the object of taxation through the so-called «tax relationship» of the object and the subject of taxation.
In connection with the emergence of the first problem, the author proposes to unambiguously define in the Tax Code the legal nature of implementation transactions of digital products for tax purposes, treating them as a new type of service. The conclusion is based on the experience of international regulation and suggests supplementing the provisions of the Tax Code in terms of legal regulation of the concept of the object of taxation as well as VAT taxation.
The research of the second problem leads to the conclusion that it is necessary to clarify the rules of the Tax Code when the counterparties carry out taxable transactions, settlements on which are made using electronic money. In this situation, the object of taxation is not one, but several legal facts-actions of the potential taxpayer.
On the third problem the author proposes to discuss the issues of identification of the taxpayer in the case of certifying the taxable transaction by an analogue of the digital signature. Taking into account international experience, as well as national civil law regulations, it is concluded that it is necessary to include provisions on digital certificates and digital signatures in tax legislation.
The Internet of Things is being actively introduced in Russian public governance for inspection and oversight. In this chapter, based on an analysis of IoT policy, legal acts, secondary statistical data, and the authors’ own involvement in testing IoT technologies, we formulate cases and use them as a basis for an IoT classification oriented to the needs of government agencies. The spheres of application we consider are transport, justice, retail, and manufacturing. The case we study in greatest detail is that of the fur industry. We apply the method of cost–benefit analysis and examine the costs of using IoT in public governance to regulate the turnover of fur goods as well as the benefits for key stakeholders (government, society, business). We identify barriers that prevent IoT technology from being used effectively and describe the effects of implementing IoT in the fur industry and other areas in which IoT is used for inspection and oversight.
The article discusses issues related to the further development of the convergence of public and private law under the influence of the processes of digitalization of the economy in Russia, as well as the process of globalization associated with it. In the article, the author analyzes the relationship between the theoretical ideas of the science of tax law and the practice of implementing specific norms of the legislation of the Russian Federation on taxes, fees and insurance premiums from the point of view, firstly, of their mutual influence on each other in the context of the implementation of the concept of a digital society, as well as, secondly, with the goal of actual reassessment of the influence of dispositive principles on tax reality from the point of view of its applicability not as a scientific tool, but as an applied tool. At the same time, the author develops the previously expressed idea of applying a dispositive approach to tax relations in terms of their variability. Such an idea is realized through the analysis of examples of legal regulation of the phenomena of digitalization of the implementation of tax control measures.
Dispositive actions of the parties (waiver of claim, recognition of the claim, settlement agreement) are subject to court control, namely verification of compliance with the law. Dispositive actions of the parties have different legal nature and therefore the approach of the court to such verification should be different. The plaintiff’s waiver of claim should be checked only for compliance with the procedural law, while the recognition of the claim and the settlement agreement — both procedural and material. The criteria for such differentiation are the features of the legal force of judicial acts, which are based on the dispositive actions of the parties. A check for compliance with procedural law presupposes that the court determines whether the party freely formed a desire to take an dispositive action, whether it was adequately expressed, whether the party understands the consequences of such dispositive action. Verification of compliance with the material law of the recognition of a claim or a settlement agreement concluded involves an ex officio determination by the court whether the transaction underlying the said dispositive actions is invalid, regardless of whether it can be considered null and void or voidability.
The article deals with the problem of interdisciplinary res judicata - binding force, in criminal proceedings, of final judicial decisions issued in other proceedings. The authors find that the principle of res judicata should apply not only to facts, but also to legal assessment of those facts by the courts. Such interpretation of interdisciplinary res judicata stems from systemic interpretation of Ruling No. 30-P issued by the Constitutional Court of the Russian Federation on 21 December 2011.
Spatial Data: the Needs of the Economy in the Context of Digitalization / E. Belogurova, V. Vorobyev, O. Gvozdev et al.; The Federal Service for State Registration, Cadastre and Cartography; National Research University Higher School of Economics; Institute for Scientiﬁ c Research of Aerospace Monitoring ”AEROCOSMOS“. – Moscow: HSE, 2020.
The sustainability of agricultural organizations depends on the sufficiency of money needed to finance investments in fixed assets, replenishment of working capi-tal, and fulfilment of obligations. The organization of stable cash flows is a significant factor in supporting agricultural producers.