LEGAL REGULATION OF DOUBLE TAXATION AS A HIDDEN LEGAL ELEMENT IN RUSSIA: PROBLEMATICS AND TAX CONSEQUENCES
The relevance of the study lies in the authors consideration of the problem of hidden double taxation in the current tax legislation of the Russian Federation. The authors have identified the problem that is observed in practice, namely its latent manifestation in various forms, leading to an increa...
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| Format: | Article |
| Language: | English |
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Science and Innovation Center Publishing House
2024-12-01
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| Series: | Russian Studies in Law and Politics |
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| Online Access: | https://lpjournal.ru/jour/index.php/rslp/article/view/204 |
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| author | Regina E. Witzke Kseniya D. Grezeva Shamil R. Zaripov |
| author_facet | Regina E. Witzke Kseniya D. Grezeva Shamil R. Zaripov |
| author_sort | Regina E. Witzke |
| collection | DOAJ |
| description | The relevance of the study lies in the authors consideration of the problem of hidden double taxation in the current tax legislation of the Russian Federation. The authors have identified the problem that is observed in practice, namely its latent manifestation in various forms, leading to an increase in the tax burden on business entities and citizens. The main method of the study is an analytical review of the problem of latent double taxation within the framework of the current Tax Code of the Russian Federation. The purpose of the study is to substantiate specific examples demonstrating the presence of binary taxation, which, although not an obvious violation of the legislation, but creates significant economic costs and injustice for taxpayers, including the taxation of wages, VAT, excise duties and patent system of taxation, revealing the mechanisms through which there is a hidden double taxation of the same income. The result of the study is a proposal to solve the problem of double taxation within a comprehensive approach, including the possibility of simplifying tax rules, developing a more transparent taxation system, reducing the tax burden of taxpayers, as well as revising the structure of taxation and a clearer definition of taxation principles to prevent hidden double taxation. The key conclusion of the study is the thesis that the introduction of open and clear taxation mechanisms will improve the position of taxpayers and create a more sustainable tax environment in Russia. Further research should focus on combating double taxation, which requires careful analysis and reform of the tax system to ensure its transparency and fairness. |
| format | Article |
| id | doaj-art-9709c1bf96f44606a5668063fb22f7b3 |
| institution | Kabale University |
| issn | 2576-9634 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | Science and Innovation Center Publishing House |
| record_format | Article |
| series | Russian Studies in Law and Politics |
| spelling | doaj-art-9709c1bf96f44606a5668063fb22f7b32025-01-19T16:35:55ZengScience and Innovation Center Publishing HouseRussian Studies in Law and Politics2576-96342024-12-0184465610.12731/2576-9634-2024-8-4-204204LEGAL REGULATION OF DOUBLE TAXATION AS A HIDDEN LEGAL ELEMENT IN RUSSIA: PROBLEMATICS AND TAX CONSEQUENCESRegina E. Witzke0Kseniya D. Grezeva1Shamil R. Zaripov2Institute of Law Ufa University of Science and TechnologyInstitute of Law Ufa University of Science and TechnologyInstitute of Law Ufa University of Science and TechnologyThe relevance of the study lies in the authors consideration of the problem of hidden double taxation in the current tax legislation of the Russian Federation. The authors have identified the problem that is observed in practice, namely its latent manifestation in various forms, leading to an increase in the tax burden on business entities and citizens. The main method of the study is an analytical review of the problem of latent double taxation within the framework of the current Tax Code of the Russian Federation. The purpose of the study is to substantiate specific examples demonstrating the presence of binary taxation, which, although not an obvious violation of the legislation, but creates significant economic costs and injustice for taxpayers, including the taxation of wages, VAT, excise duties and patent system of taxation, revealing the mechanisms through which there is a hidden double taxation of the same income. The result of the study is a proposal to solve the problem of double taxation within a comprehensive approach, including the possibility of simplifying tax rules, developing a more transparent taxation system, reducing the tax burden of taxpayers, as well as revising the structure of taxation and a clearer definition of taxation principles to prevent hidden double taxation. The key conclusion of the study is the thesis that the introduction of open and clear taxation mechanisms will improve the position of taxpayers and create a more sustainable tax environment in Russia. Further research should focus on combating double taxation, which requires careful analysis and reform of the tax system to ensure its transparency and fairness.https://lpjournal.ru/jour/index.php/rslp/article/view/204double taxationtax code of the russian federationvatexcisespersonal income taxpatent system of taxationtax burdenhidden taxes |
| spellingShingle | Regina E. Witzke Kseniya D. Grezeva Shamil R. Zaripov LEGAL REGULATION OF DOUBLE TAXATION AS A HIDDEN LEGAL ELEMENT IN RUSSIA: PROBLEMATICS AND TAX CONSEQUENCES Russian Studies in Law and Politics double taxation tax code of the russian federation vat excises personal income tax patent system of taxation tax burden hidden taxes |
| title | LEGAL REGULATION OF DOUBLE TAXATION AS A HIDDEN LEGAL ELEMENT IN RUSSIA: PROBLEMATICS AND TAX CONSEQUENCES |
| title_full | LEGAL REGULATION OF DOUBLE TAXATION AS A HIDDEN LEGAL ELEMENT IN RUSSIA: PROBLEMATICS AND TAX CONSEQUENCES |
| title_fullStr | LEGAL REGULATION OF DOUBLE TAXATION AS A HIDDEN LEGAL ELEMENT IN RUSSIA: PROBLEMATICS AND TAX CONSEQUENCES |
| title_full_unstemmed | LEGAL REGULATION OF DOUBLE TAXATION AS A HIDDEN LEGAL ELEMENT IN RUSSIA: PROBLEMATICS AND TAX CONSEQUENCES |
| title_short | LEGAL REGULATION OF DOUBLE TAXATION AS A HIDDEN LEGAL ELEMENT IN RUSSIA: PROBLEMATICS AND TAX CONSEQUENCES |
| title_sort | legal regulation of double taxation as a hidden legal element in russia problematics and tax consequences |
| topic | double taxation tax code of the russian federation vat excises personal income tax patent system of taxation tax burden hidden taxes |
| url | https://lpjournal.ru/jour/index.php/rslp/article/view/204 |
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