INVESTMENT MARKETING: TECHNIQUES AND METHODS OF IMPLEMENTATION IN THE FINANCIAL POLICY OF THE ORGANIZATIONS

The possibility of applying marketing technologies in the conditions of realization of investment projects when the financial-economic policy of Russian enterprises at the present stage are discussed. The analysis of existing methods of investment marketing in the Russian Federation taking into account the potential development of the main methods used by Russian investors is considered. The means of evaluating the effectiveness of investments in marketing in order to monitor ongoing marketing activities for timely adjustments to the selected strategy and financial policy of the company are dedicated and systemated. The main directions of the development and assessment of marketing potential investments for the creation of new spheres of production and spheres of maintenance, reconstruction and upgrading of existing industries are defined

Transformation of the regulation of liability for tax offenses in the Russian Federation

The issues of changes in the tax legislation of the Russian Federation, the system of regulation of tax control in the application of liability for tax offenses have been raised. The problems of tax administration in the sphere of taxation have been considered, as well as the prospects and directions offurther development and expansion of the applied methods of management of tax relations in the Russian Federation have been determined. The ways of improving tax regulation and improving the efficiency of taxation and tax control in the transformation of the regulation of liability for tax offenses have been offered

TAX CHALLENGES OF THE DIGITAL ECONOMY

The issues of changing the tax system of the Russian Federation, the system of tax control under the influence of digital technologies have been examined. Electronic government services in the field of taxation, as well as the prospects and directions for the further development and expansion of electronic services used for taxpayers and tax authorities have been considered. The problems of taxation of operations with cryptocurrencies and their tax regulation have been touched upon. Conclusions have been formulated to improve the efficiency of taxation and tax control in the transition to a digital economy

Role of tax security in organization economic security system

The article studies problematic issues of tax security as a part of the organization’s economic security. Successful operation of a company depends on tax compliance, correct definition of the tax function, and timely identification of tax risks. The purpose of the research is to justify the role of tax security as one of the key parts of the organization’s economic security. The approaches to minimizing the tax risks of companies have been analyzed. The arbitration practice, letters from the Federal Tax Service of Russia, and various interactive services that allow taxpayers to conduct economic analysis have been reviewed. The main problems that may arise for organizations in building the tax security system have been highlighted and the possible ways of solving it defined. The article concludes that it is necessary to approve the organization’s tax risk of management regulations and comprehensive diagnostics of the internal tax control system for the taxpayers who do not apply tax monitoring. The results obtained can be used in the formation of regulations on the organization’s tax planning, improving the provisions of the orders of the Federal Tax Service of Russia on the requirements for organization of internal tax control system for the taxpayers who do not apply tax monitoring

Prospects for the application of unified tax payment in the digital economy

The unified tax payment is to simplify the payment of taxes, reduce the time for filling out payment documents and reduce the number of mistakes in them. The purpose of the paper is to analyze the use of the unified tax payment from the perspective of its impact on tax administration and taxpayers’ activities.In this article, the authors set the following tasks: to determine the procedure for paying the unified tax payment; to assess the possibility of expanding the practice of its application and identify possible problems.The data on the voluntary remittances of the unified tax payment by physical persons during the period from 2019 to 2022 is presented. A critical analysis of the draft laws No. 46702-8 «On Amendments to Part One and Part Two of the Tax Code of the Russian Federation (in terms of improving the procedure for paying taxes) and No. 20281-8 «On conducting an experiment to establish a special tax regime «Automated simplified taxation system» is carried out. The paper highlights the main problems which companies may face if the institution of the «unified tax payment» is applied on a mandatory basis and identifies the possible ways to solve them. The authors’ recommendations and conclusions can be used in the development of conceptual provisions of tax policy

Transformation of tax instruments to stimulate investment processes

The article examines the practice of applying various tax instruments to stimulate largescale investment processes. The purpose of the study is to analyse tax instruments to stimulate these investment processes from the point of view of their impact on the final outcome. The authors decided tasks: to consider the taxes benefits and preferences as tools for stimulating large-scale investment processes; to identify opportunities for creating the most favorable tax climate for these investment projects; to assess the possibility of expanding such a tax administration tool as tax monitoring, subject to the inclusion of organisations implementing large investment projects as taxpayers. The authors’ recommendations and conclusions can be used in the development of conceptual provisions of tax policy both at the regional and state level in the field of tax regulation of investment processes