The problem of implementing modern technologies into the electric power industry is quite relevant in the world. The article considers the models of decentralized platforms providing services for energy distribution and trade, their main advantages and disadvantages. The basic principles of tokenization were developed, which allow optimizing of the energy systems and concentration of the crowd funding process for the construction of new generation facilities.

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.

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attraction of investments into the electric power industry is complicated by a number of problems related to the long payback period and instability of the conditions on the market. Investors in the electric power industry must invest huge sums of money and hope for maintaining high demand and prices in the future in order to get a payback from the project. Decentralized investment distributes risks and allows you to raise a sufficient profit. In the paper Authors will consider the possibility of using distributed register systems to involve potential energy consumers in investing in the construction of generating facilities with a certain amount of energy at a reduced price in the future. In addition, the blockchain system allows to solve problems of the electric power market: simplify and make more flexible maintenance of transactions, automate trade settlements, reduce the risks of non-fulfillment of obligations. In turn, the improved interaction environment of market participants will make the market more stable, which will increase the investment attractiveness of the industry.