Tax security in case of risks of business fragmentation by retail entities
Abstract. The article is devoted to the study of business fragmentation issues in the system of economic security of retail trade organizations in order to minimize the tax burden. Small enterprises, related to retail trade accordingto OKVED, form the most common business cluster and, as a rule, apply a special tax regime. Large trade turnover in the retail business currently allows the state to increase the tax burden for it. It is the increase in the tax burden that gives impetus to entrepreneurs to fragment their businesses and apply various "gray" taxation schemes. The authors present an economic interpretation of the tax consequences for economic entities in retail trade and an analysis of the fiscal burden with an increase in the tax burden.
Keywords: business fragmentation, economic security, control, tax burden, retail trade.
Highlights:
- problems were identified in the application of special tax regimes for economic entities in the retail trade from January 1, 2025, upon reaching revenue of 60 million rubles for 2024;
- reporting indicators of economic entities in the retail trade were analyzed and a map of tax risk assessment of the economic entity was compiled;
- tax solutions were proposed for the formation of a tax security system for retail entities in terms of business optimization and minimization of the fiscal burden in conditions of economic uncertainty.
Irina A. Svetkina - Samara State University of Economics, Samara, Russia, Natalya S. Sakhchinskaya - Samara State University of Social Sciences and Education, Samara, Russia