Modern Economic Conditions and Impact of the Tax Regime on the Legalization of Self-Employment: Russian and Foreign Experience

This article analyzes Russian and international experience in approaches to taxation of self-employed individuals and their impact on the legalization of activities based on modern economic conditions. The purpose of the study is to conduct a comparative characteristic of the criteria for determining self-employed persons and various forms of their taxation in Russia and abroad at the present stage. The special tax regime for the self-employed in Russia has been in effect since 2019 and is one of the youngest in the tax system, so the analysis of foreign experience in the taxation of self-employed persons is of particular practical interest. The authors analyze global statistics on the number of self-employed persons and identify trends in their changes not only in the Russian Federation, but also in some foreign countries, especially in the light of the development of digital technologies and the emergence of new opportunities for independent activity by individuals. The research made it possible to draw intermediate conclusions for Russia at this stage of the new regime implementation: whether modern tax regimes stimulate the development of self-employment, how optimal these regimes are for legalizing citizens ' income, and what trends of foreign countries in the field of self-employed taxation may be relevant for modern Russia

Supervision as the procedure applicable in the case of bankruptcy

The article is devoted to the monitoring procedure used in the bankruptcy case. The procedures used in the insolvency (bankruptcy) case are examined and analyzed. Bankruptcy is the debtor's inability recognized by the court of arbitration or the debtor's inability to fully satisfy the creditors' claims for monetary obligations and (or) fulfill the obligation to pay mandatory payments. Insolvency a legal entity may be recognized insolvent (bankrupt), with the exception of a state enterprise, an institution, political party and a religious organization. The Institute of Bankruptcy is known to all countries with a market economy and is one of the main elements of the mechanism of legal regulation of market relations. In the process of carrying out economic activities, organizations - subjects of the market economy enter into numerous relations with each other, with state bodies, banks and other organizations. Federal Law No. 127-FZ of October 26, 2002 "On Insolvency (Bankruptcy)" provides for the following bankruptcy procedures: supervision, financial recovery, external management, bankruptcy proceedings, amicable settlement. The emphasis is on the observation procedure. The purposes of introduction of procedure of bankruptcy are allocated. Conclusions are made about the expediency of using this procedure, its advantages and disadvantages are highlighted.Keywords: institute of bankruptcy, bankruptcy procedures, supervision, external administrator, debtor, credito

Risks of Small and Medium-Sized Businesses Attracting to Government and Municipal Procurement and Economic Growth

One of the strategic goals in the Russian Federation is to relieve social tension by increasing the number of people employed in the segment of small and medium enterprises (hereinafter - SMEs) up to 25 million people by 2024. In order to stimulate the development of this segment, the Government of the Russian Federation sets the task of expanding the access for SMEs to the procurement system. That’s why the analysis of the existing mechanism for attracting SMEs to procurement is of interest. The primary purpose of the study is to investigate the peculiarities of SME involvement in procurement within the framework of two main laws operating in the sphere of procurement activity and problems arising in the procurement’s organization and economic growth. The practice of procurement activity is accompanied by the emergence of risks that affect the procurement result. These risks are inherent both to customers and suppliers of procurement activities. In the article risks are classified by stages of procurement activity. In particular, risks of poor-quality performance of the contract arise long before the stage of its conclusion. In the conclusion, recommendations are made which can be directed to solving the issues of SMEs access to procurement

Foreign experience in the individuals tax control

The exercise of control over the collection of taxes is one of the key links ensuring the replenishment of the treasury of the budget of any state. Therefore, a huge role is played by the tax authorities of the country. It is thanks to them that reliable and timely collection of taxes is carried out, the functions assigned to the tax system are implemented. Tax control is aimed at all subjects of the economy: both legal entities and individuals. Tax control is carried out in order to identify tax offenses, as well as ensuring the inevitability of bringing to justice for tax offenses. In order to implement these goals within the framework of tax control, it is necessary to ensure that checks are made for the correctness of the calculation and payment of taxes, the prevention of tax violations and the provision of compensation for damage caused to the state as a result of non-fulfillment by taxpayers of their duties. In this study, the authors consider the comparative characteristics of the tax systems of foreign countries and the Russian Federation. The analysis of the performance of on-site tax audits of individuals for 2014-2018 has been carried out. The authors concluded that some foreign trends in tax control could be relevant in Russia. After all, the constant development of forms and methods, as well as the very basis of tax control - the tax base, allows us to constantly improve the entire tax system in Russia, increase tax revenues and reduce the taxpayers’ debt

Risks of small and medium-sized businesses attracting to government and municipal procurement and economic growth

© 2020 Khayrullova et al.; Licensee Lifescience Global. This is an open access article licensed under the terms of the Creative Commons Attribution Non-Commercial License (http://creativecommons.org/licenses/by-nc/3.0/) which permits unrestricted, non-commercial use, distribution and reproduction in any medium, provided the work is properly cited. One of the strategic goals in the Russian Federation is to relieve social tension by increasing the number of people employed in the segment of small and medium enterprises (hereinafter - SMEs) up to 25 million people by 2024. In order to stimulate the development of this segment, the Government of the Russian Federation sets the task of expanding the access for SMEs to the procurement system. That's why the analysis of the existing mechanism for attracting SMEs to procurement is of interest. The primary purpose of the study is to investigate the peculiarities of SME involvement in procurement within the framework of two main laws operating in the sphere of procurement activity and problems arising in the procurement's organization and economic growth. The practice of procurement activity is accompanied by the emergence of risks that affect the procurement result. These risks are inherent both to customers and suppliers of procurement activities. In the article risks are classified by stages of procurement activity. In particular, risks of poor-quality performance of the contract arise long before the stage of its conclusion. In the conclusion, recommendations are made which can be directed to solving the issues of SMEs access to procurement