FISCAL INTERESTS OF THE STATE IN OPTIMIZING THE TAX REGIME FOR ATTRACTING INVESTMENT
Rubrics: ADMINISTRATIVE LAW. FINANCIAL LAW
Authors:
Type:
Article
Pages:
from 1
to 1
Status:
Published
Received:
22.03.2021
Accepted:
22.03.2021
Published:
22.03.2021
Subject area:
UDK 34 Право. Юридические науки
Language:
Russian
Keywords:
fiskal'nyy interes gosudarstva, investicii, nalogoplatel'schiki, sub'ekty investicionnoy deyatel'nosti, optimizaciya nalogovogo rezhima, nalogovye preferencii, nalogovye l'goty, nalogovye rashody publichno-pravovogo obrazovaniya, risk.
Abstract (English):
V nastoyaschee vremya v Rossiyskoy Federacii ostro stoit problema povysheniya investicionnoy privlekatel'nosti, s tem chtoby chastnyy investor vkladyval denezhnye sredstva v ob'ekty investiciy, v kotoryh zainteresovano obschestvo i gosudarstvo. Predusmotrennye zakonodatel'stvom o nalogah i sborah mery nalogovoy podderzhki, predostavlyaemye chastnym investoram, harakterizuyutsya raznoobraziem i bol'shim kolichestvom i trebuyut analiza i sistematizacii, uchityvaya, chto vsledstvie optimizacii nalogovyh rezhimov formiruyutsya vypadayuschie dohody byudzhetov byudzhetnoy sistemy Rossiyskoy Federacii i takim obrazom voznikayut riski narusheniya fiskal'nyh interesov gosudarstva. Cel' issledovaniya - ocenit' predusmotrennye rossiyskim zakonodatel'stvom mery nalogovoy podderzhki sub'ektam chastnoy investicionnoy deyatel'nosti s tochki zreniya ucheta i soblyudeniya fiskal'nyh interesov gosudarstva. Zadachi issledovaniya: proanalizirovat' rossiyskoe zakonodatel'stvo na predmet ustanovleniya v nem mer nalogovoy podderzhki sub'ektam investicionnoy deyatel'nosti; rassmotret' l'gotnye nalogovye pravovye rezhimy dlya otdel'nyh kategoriy nalogoplatel'schikov - sub'ektov investicionnoy deyatel'nosti; vyyavit' riski narusheniya fiskal'nyh interesov gosudarstva pri predostavlenii nalogovyh preferenciy chastnym investoram; ocenit' byudzhetno-pravovoy institut nalogovyh rashodov s pozicii minimizacii riskov narusheniya fiskal'nyh interesov gosudarstva. Metody issledovaniya: obschenauchnye (analiz, sintez, obobschenie, logicheskiy, sistemnyy) i special'nye (formal'no-yuridicheskiy, sravnitel'no-pravovoy). Vyvod: v usloviyah otsutstviya v rossiyskom zakonodatel'stve sistemnosti v chasti predostavleniya mer nalogovoy podderzhki sub'ektam investicionnoy deyatel'nosti i formiruyuscheysya praktiki ucheta i ocenki takih mer v ramkah byudzhetno-pravovogo instituta nalogovyh rashodov imeyutsya riski narusheniya fiskal'nyh interesov gosudarstva. Predlozheny mery po minimizacii takih riskov.
V nastoyaschee vremya v Rossiyskoy Federacii ostro stoit problema povysheniya investicionnoy privlekatel'nosti, s tem chtoby chastnyy investor vkladyval denezhnye sredstva v ob'ekty investiciy, v kotoryh zainteresovano obschestvo i gosudarstvo. Predusmotrennye zakonodatel'stvom o nalogah i sborah mery nalogovoy podderzhki, predostavlyaemye chastnym investoram, harakterizuyutsya raznoobraziem i bol'shim kolichestvom i trebuyut analiza i sistematizacii, uchityvaya, chto vsledstvie optimizacii nalogovyh rezhimov formiruyutsya vypadayuschie dohody byudzhetov byudzhetnoy sistemy Rossiyskoy Federacii i takim obrazom voznikayut riski narusheniya fiskal'nyh interesov gosudarstva. Cel' issledovaniya - ocenit' predusmotrennye rossiyskim zakonodatel'stvom mery nalogovoy podderzhki sub'ektam chastnoy investicionnoy deyatel'nosti s tochki zreniya ucheta i soblyudeniya fiskal'nyh interesov gosudarstva. Zadachi issledovaniya: proanalizirovat' rossiyskoe zakonodatel'stvo na predmet ustanovleniya v nem mer nalogovoy podderzhki sub'ektam investicionnoy deyatel'nosti; rassmotret' l'gotnye nalogovye pravovye rezhimy dlya otdel'nyh kategoriy nalogoplatel'schikov - sub'ektov investicionnoy deyatel'nosti; vyyavit' riski narusheniya fiskal'nyh interesov gosudarstva pri predostavlenii nalogovyh preferenciy chastnym investoram; ocenit' byudzhetno-pravovoy institut nalogovyh rashodov s pozicii minimizacii riskov narusheniya fiskal'nyh interesov gosudarstva. Metody issledovaniya: obschenauchnye (analiz, sintez, obobschenie, logicheskiy, sistemnyy) i special'nye (formal'no-yuridicheskiy, sravnitel'no-pravovoy). Vyvod: v usloviyah otsutstviya v rossiyskom zakonodatel'stve sistemnosti v chasti predostavleniya mer nalogovoy podderzhki sub'ektam investicionnoy deyatel'nosti i formiruyuscheysya praktiki ucheta i ocenki takih mer v ramkah byudzhetno-pravovogo instituta nalogovyh rashodov imeyutsya riski narusheniya fiskal'nyh interesov gosudarstva. Predlozheny mery po minimizacii takih riskov.
Keywords:
fiskal'nyy interes gosudarstva, investicii, nalogoplatel'schiki, sub'ekty investicionnoy deyatel'nosti, optimizaciya nalogovogo rezhima, nalogovye preferencii, nalogovye l'goty, nalogovye rashody publichno-pravovogo obrazovaniya, risk.
fiskal'nyy interes gosudarstva, investicii, nalogoplatel'schiki, sub'ekty investicionnoy deyatel'nosti, optimizaciya nalogovogo rezhima, nalogovye preferencii, nalogovye l'goty, nalogovye rashody publichno-pravovogo obrazovaniya, risk.
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