In this article we review the issues of applying a preferential value added tax (VAT) taxation regime on export transactions involving unlawful tax benefit claims and tax evasion. The main objective of this study is to supplement the theoretical and methodological foundations of transforming the system of indirect taxation of exports in the Russian Federation based on the analysis of legal precedents. We analyzed the foreign trade statistics for the Russian Federation and the volumes of export VAT; we also studied the court rulings in VAT-related tax disputes. Based on our analysis of the court cases, we discovered the main schemes of unlawful application of VAT preferences, such as “false exports”, introduction of additional layers of intermediaries, and use of agency services by exporting sellers. In addition, we formulated two problematic scenarios where bona fide transactions fall under the definition of such schemes. Specifically, these two scenarios include services contracts by foreign service providers that are reclassified by the tax authorities with an aim to challenge the offsetting of incoming VAT amounts and the specifics of applying VAT to transactions involving compensation-free transfer of goods to foreign legal entities. To minimize the number of tax disputes, we suggest that certain provisions of the Russian legislation are amended with more detail. The proposed innovations can positively affect international trade as they bring more easily understandable and stable conditions for the development of businesses engaged in cross-border service provisioning. At the same time, a reduction in the number of disputes based on the tax authorities’ subjective opinion of taxpayers’ activities would allow the tax authorities to concentrate on clearer and more objective criteria of tax compliance by Russian companies, thus simplifying tax administration in one of the domains of tax law.

The article is dedicated to the tax burden on small and medium-sized businesses (SMEs). The authors compare the level of tax burden depending on the scale of entrepreneurial activity. The aim of this article is to assess the perception of SMEs regarding the level of tax burden in order to ensure adequate fulfillment of their tax obligations. The research aims to compare the level of tax burden on small and medium-sized enterprises (SMEs) depending on their size, and to identify behavioral patterns that may affect business fragmentation. The research methodology is based on the use of comparative analysis methods, tabular data visualization, and graphical representation. Based on the comparative analysis, we have found that SMEs have a much lower tax burden compared to other enterprises. However, the subjective perception of the tax burden level, especially among microenterprises, significantly differs from the actual situation. This indicates their opportunistic approach to taxation. The novelty of this study lies in the fact that there has not yet been a comparison of the tax burdens of micro, small, and medium-sized businesses that use the general tax system to assess the accuracy of their tax liability. An element of scientific novelty and the significance of the obtained results lies in the mutual connection between the problem of assessing the tax burden in relation to the size of SMEs, and the issues of their tax behavior. The practical value of this study lies in its ability to objectively assess the level of tax burden on small and medium-sized enterprises (SMEs) and to determine the degree of impact that taxation has on entrepreneurial decisions.

Relevance. Digital transformation is among the national development goals of the Russian Federation, and the transfer of mass public services to an electronic and proactive format is changing how citizens and organisations interact with tax authorities. Work with tax benefits and preferences is increasingly mediated by digital services, yet the growing complexity and frequent revision of incentive legislation create a gap between the technological availability of benefits and the competence of both their recipients and future tax professionals. The aims of the study presented in the article are to develop a model for teaching the use of tax benefits in a digital educational environment and to substantiate the composition of the digital competencies to be formed. Materials and methods. The study draws on analysis of the regulatory framework (the Tax Code of the Russian Federation and acts of strategic state planning), a synthesis of research on taxation and the digitalisation of education. А functional analysis of the digital services of the Federal Tax Service was conducted. On this basis, a modular teaching model and a matrix matching digital tools to learning tasks were designed. Results . Four components of digital competence in working with tax benefits were identified: legal, analytical-computational, service-technological and critical-evaluative. А modular learning structure relying on an adaptive personalised educational environment and on real tax-administration services was proposed. The social tax deduction for education and the tax benefits of the IT industry were justified as cross-cutting learning cases. Conclusions . The model is applicable in training economists and financiers, as well as in carrying out activities to improve tax literacy of the population. Its implementation requires linking the learning environment with operating digital services and regularly updating the content following changes in legislation.