Подходы к пониманию налоговой справедливости

The article presents analysis and generalization of ideas of representatives of various theoretical concepts that substantiate scientific approaches to definition of the tax equity. The use the method of inductive cognition, system approach, analysis and synthesis has resulted in formulating a comparative characteristic of looks of representatives of the classical, neoclassical, Keynesian and institutional schools at the problem of tax equity. It shows the advantage of the neoinstitutionalsm method in comparison to the “mainstream”: conclusions about economy are made with respect to social problems of individuals and not through scientific abstraction based on strict observance of conditions favorable for development. The advocates of the classical and Keynesian scientific school believe that the concept ot the tax equity can change depending on the character of public relations. As opposed to them, the representatives of the institutional economy enlarge their analytical machinery with instrumentarium of social sciences by bringing values, 6raditions and culture to the forefront. Such an approach allows to consider as a tax equity indicator, on one hand, the state responsibility for quality of public benefits rendered in exchange of tax payments and, on the other hand, the taxpayers’ responsibility for law enforcement. Shifting the accent towards rental payments allows to provide the tax equity at the expense of decreasing the tax burden on investments and labor. The article also brings forth the arguments in favor of the fact that the existing socio-economic differentiation of population is determined by drawbacks of the personal income taxation system. To provide the equitable levelling-off of per capita ceiling and to level down poverty it is necessary to introduce the progressive taxation scale and establish the tax-exempt minimum. The fundamental research studies on issues of equity principle implementation in building the tax system and forming the state tax policy can become the application area for the above presented results of analyzing approaches to understanding the tax equity.В статье представлены анализ и обобщение идей представителей различных теоретических концепций, обосновывающих научные подходы к определению налоговой справедливости. Посредством метода индуктивного познания, системного подхода, анализа и синтеза сформулирована сравнительная характеристика взглядов представителей классической, неоклассической, кейнсианской, институциональной школы по проблеме налоговой справедливости. Показано преимущество методологии неоинституционализма по сравнению с «мейнстримом»: выводы об экономике делаются с учетом социальных проблем индивидов, а не путем научной абстракции, основанной на строгом соблюдении благоприятных для развития условий. Сторонники классической и кейнсианской научной школы и их последователи полагают, что понятие налоговой справедливости может изменяться в зависимости от характера общественных отношений. В отличие от них, представители институциональной экономики дополняют свой аналитический аппарат инструментарием социальных наук, выдвигая на первый план ценности, традицию, культуру. Такой подход позволяет рассматривать в качестве индикатора налоговой справедливости, с одной стороны, ответственность государства за качество общественных благ, предоставляемых в обмен уплаты налогов, с другой стороны, ответственность налогоплательщиков при выполнении законов. Смещение акцента в сторону рентных платежей позволит обеспечить налоговую справедливость за счет снижения налоговой нагрузки на инвестиции и труд. В статье также приводятся аргументы в пользу того, что существующая социально-экономическая дифференциация населения обусловлена недостатками системы налогообложения доходов физических лиц. Для обеспечения справедливого выравнивания уровня доходов населения и снижения уровня бедности необходимо введение прогрессивной шкалы и установление необлагаемого минимума. Областью применения представленных в статье результатов анализа подходов к пониманию налоговой справедливости могут стать фундаментальные научные исследования по вопросам реализации принципа справедливости в построении налоговой системы и формировании налоговой политики государства

Problems of Creating a Favorable Investment Climate in Russian Regions

The purpose of this paper is to identify the budget- and tax-related problems as may occasionally arise from the interaction of federal and sub-federal authorities hampering the growth of the investment attractiveness of regions, and to develop recommendations on their solution. To this end, a system of indicators and a typological scale have been developed to rank the Russian Federation subjects according to efforts of their regional authorities to build up local tax bases.  To provide conditions for “holding” an investor in the territory of a federal subject for a long-term period, it is suggested that the existing subsidy rules be supplemented with tax characteristics. The taxing powers of regions in providing territory-oriented tax incentives are analyzed. The weak points of the powers division that lead to distortion of the local tax competition are identified along with the proposal of measures towards their elimination. Keywords: Budgetary subsidies; tax incentives; favorable investment climate; tax competition. JEL Classifications: H2, O16, R4

The Rent Taxation Concept for Solid Minerals Extraction and Recovery

The article considers the conceptual approaches to the taxation of natural resource use. The purpose of the article is to identify the governmental tax risks in the implementation of various scenarios of mining rent withdrawal and to substantiate the methodology of resource taxation in extraction and processing of solid minerals, based on the principle of tax justice. The authors reveal the factors of tax risks for the state in exercising its sovereign right to the mining rent. The article formulates the requirements to the tax system, the observance of which will allow to consider the factors of the state tax risks. Advantages and disadvantages of certain fiscal payments for extraction of mineral raw materials are determined. It is shown that the resource tax should be based on the present value, calculated as the net present value of the investor for the entire lifetime of the project. The authors propose a mining rent taxation mechanism, which would increase budget revenues while maintaining the incentives for mining companies to invest in exploration. The main forks in the design of such a rent income tax are shown