Problems and directions of improvement of special tax regimes
Abstract. Taxes are the main tool to stimulate and regulate any sector of the economy. Currently, 2 main functions of the tax are implemented: fiscal and regulatory (manifested through the mechanism of tax benefits, special tax regimes aimed at developing small and medium-sized businesses). Through special tax regimes, an enabling sub-function of the regulatory tax function is implemented. The extent of this function is determined by the share of taxes in GDP. Today, small and medium-sized businesses in Russia are significantly inferior to developed foreign countries, particularly in terms of GDP (in Russia 21.0%, abroad - more than 50%). This is the relevance of the chosen topic of research. Subject of study is taxation within the framework of special tax regimes. The object of research is the tax system of the Russian Federation. The objective of the study is to examine the problems and directions of improvement of individual tax regimes on the basis of an analysis carried out of each individual tax in the system of special tax regimes. The study uses common methods: analysis, synthesis, generalization, grouping, comparison, tabulation, etc. The study is based on normative acts of the Government of the Russian Federation, data of Rosstat, report of FNS on tax base and structure of assessments under special tax regimes, etc. In the article special tax regimes are considered systematically, in their development, changes introduced into the legislation on taxation of small and medium-sized enterprises. The study found that every tax paid under special tax regimes has both advantages and disadvantages, which makes it necessary to further improve them.
Keywords: special tax regimes, conditions and restrictions for their application, microenterprises, single agricultural tax, simplified taxation system, minimum tax, insurance premiums, patent taxation system, tax on professional income, automated simplified system.
Highlights:
- the SME sector significantly lags behind the basic indicators of SME development until 2030 in terms of turnover share, employed population, share in GDP;
- SME entities in terms of the number of employees, turnover per enterprise significantly lag behind the criteria for classifying them as small and medium, established by Federal Law No. 209-FZ;
- the share of the tax on total income paid by SME entities related to the use of special regimes in the tax revenues of the consolidated budgets of the constituent entities of the Russian Federation is insignificant;
- the share of the unified agricultural tax, patent tax system in the amount of tax on total income is insignificant, more than 90% falls on the simplified tax system;
- in SME entities, the wages of employees of organizations are lower than the indicator for the economy as a whole;
- there are significant differences in the criteria and conditions that make possible the application of one or another tax regime.
Nikolay Z. Zotikov - Chuvash State University named after I.N. Ulyanov, Cheboksary, Russia