Фискальные аспекты государственной политики по защите и поощрению капиталовложений (И.А. Цинделиани, Е.Г. Васильева, М.А. Егорова, Д.В. Тютин, Ж.Г. Попкова, журнал "Правоприменение", том 6, N 4, октябрь-декабрь 2022 г.)

Цинделиани И.А., Васильева Е.Г., Егорова М.А., Тютин Д.В., Попкова Ж.Г. Фискальные аспекты государственной политики по защите и поощрению капиталовложений

И.А. Цинделиани - кандидат юридических наук, доцент, заведующий кафедрой финансового права, Российский государственный университет правосудия

Е.Г. Васильева - кандидат юридических наук, доцент, доцент кафедры административного и финансового права Северо-Кавказский филиал Российского государственного университета правосудия

М.А. Егорова - доктор юридических наук, профессор, начальник управления международного сотрудничества, Московский государственный юридический университет имени О.Е. Кутафина (МГЮА)

Д.В. Тютин - кандидат юридических наук, доцент кафедры финансового права, Российский государственный университет правосудия

Ж.Г. Попкова - кандидат юридических наук, доцент кафедры государственно-правовых дисциплин, Приволжский филиал Российского государственного университета правосудия

Представлены результаты комплексного исследования проблем, обусловленных вступлением в силу закона о защите и поощрении капиталовложений и реализуемой фискальной политикой в данной сфере. Исследованы теоретические и практические проблемы осуществления фискальной политики, связанной с реализацией заключения соглашений о защите и поощрении капиталовложений. На основе проведенного исследования выявлены перспективы развития правового регулирования правоотношений, связанных с проводимой фискальной политикой государства в сфере инвестиционной деятельности. Представлены предложения по совершенствованию законодательства в данной сфере.

Разделы 1, 2, 7 подготовлены И.А. Цинделиани совместно Е.Г. Васильевой; раздел 3 - И.А. Цинделиани совместно Ж.Г. Попковой; 4 - И.А. Цинделиани совместно М.А. Егоровой; 5 и 6 - И.А. Цинделиани совместно Д.В. Тютиным; 8 - И.А. Цинделиани совместно Е.Г Васильевой, М.А. Егоровой, Ж.Г. Попковой, Д.В. Тютиным.

Ключевые слова: Налоговый кодекс, налог, налоговые вычеты, гарантии, СЗПК, стабилизационная оговорка, налоговые преференции, защита, поощрение капиталовложений, инвестиционные проекты, субсидии

Tsindeliani I.A., Vasilyeva E.G., Egorova M.A., Tyutin D.V., Popkova Z.G. Fiscal issues of government policy for the investment protection and promotion

I.A. Tsindeliani - PhD in Law, Associate Professor; Head, Department of Financial Law Russian State University of Justice

E.G. Vasilyeva - PhD in Law, Associate Professor; Associate Professor, Department of Administrative and Financial Law North Caucasus Branch of the Russian State University of Justice

M.A. Egorova - Doctor of Law, Professor; Head, Department of International Cooperation Kutafin Moscow State Law University

D.V. Tyutin - PhD in Law, Associate Professor, Department of Financial Law Russian State University of Justice

Z.G. Popkova - PhD in Law, Associate Professor, Department of State and Legal Disciplines Volga Branch of the Russian State University of Justice

The subject. The institution of investing in the Russian Federation is determined by the set of economic and legal reformations. That is why discussions and debates about the necessity of creating of the investment code, unification of existing rules of investment activity regulation still exist. It is also necessary to form and systemise a kind of a common registry of state support measures and it is also necessary to control the provision of state support. Russian science studies legal regulation of state support of business subjects only in specific ways. Despite the plenty of works on the topic of legal regulation of activity of small and medium-sized businesses, this field of legislation is not developed enough to give an opportunity to conduct complex researches of theoretical and practical aspects relating to exclusively legal and financial framework of state support of the investment activity. In this article we detect and reveal general problems connected to introducing of tax frameworks of state support of promotion of investments in the conditions of existing Russian legislation. In the context of this article we show the analysis of novelties related to preferences, investment legal regulation of tax instrument of state support of investments. Theoretical importance promotion, capital projects, tax of this article lies in suggestions on improving of this field of national legislation.

subsidies This research is aimed at theoretical realising of legal regulations of current measures on performing of tax policy while implementing Act on investments.

The methodology. The basic method of research of mentioned problems is a formal legal one. There are some problems in the process of investing based on the Agreement on protection and promotion of investment. With the help of this method these problems were examined taking into consideration the implementing tax policy in this field of entrepre-neurship.

The main results. Several legal problems are revealed and specified in this article. Authors prove their own point of view which consists of idea of detailed theoretical elaboration of the problematics in order to implement a framework of Agreement on protection and promotion of investment successfully, given that it is necessary to enact the list of bylaws by the Government of the Russian Federation and to create an impeccable software. Conclusions. Authors suggest measures for improving of legal regulations of current investment legislation and tax and fees legislations. It is crucial to point out that such issues as a procedure of entering into agreements (including the procedure of holding a tender within public project initiative) and common requirements to them; standard form of an agreement; the procedure of monitoring of realisation stages of an investment project (in relation to which the Agreement on protection and promotion of investment was signed); the procedure of keeping of a register of such Agreements; the procedure of the identifying of the level of the compensation of spendings needed for the project's realisation and as well as spendings on payments of credits and loans' interests, coupon payments from the bonded loan and etc. From the point of view of the legal regulation's systematisation the complex law institution has been formed, and it contains principles and rules of both public and private law. The complexity of legal relationship, appearing in the process of investing, requires to take into account public and private interests, and moreover it conditions the necessity of intersectoral legal regulation. Combining diverse legal means provided for in the context of legal regulation of budgetary and tax relationships public legal entities in order to achieve a maximum effect can provide the stimulation of growth of investment which is able to become a booster for economic growth of the state. Contribution. Imeda A. Tsindeliani and Evgeniya G. Vasilyeva contributed to the design and implementation of the research presented in sections 1-2, 7; Imeda A. Tsindeliani and Zhanna G. Popkova contributed to the design and implementation of the research presented in section 3; Imeda A. Tsindeliani and Maria A. Egorova contributed to the design and implementation of the research presented in section 4; Imeda A. Tsindeliani and Denis V. Tyutin contributed to the design and implementation of the research presented in sections 5-6; Imeda A. Tsindeliani, Evgeniya G. Vasilyeva, Zhanna G. Popkova, Maria A. Egorova, Denis V. Tyutin contributed to the analysis of the results (section 8).

Keywords: Tax code, tax, taxation, tax refund, guarantees, investment protection and promotion agreements, stabilisation clause, tax