scholarly journals PECULIARITIES OF APPLICATION OF SPECIAL TAX REGIMES FOR SUBJECTS OF SMALL ENTREPRENEURSHIP IN RUSSIA

2019 ◽  
Vol 7 (2) ◽  
pp. 21-25
Author(s):  
Юлия Аношина ◽  
Sergei Simonov
Keyword(s):  
Small Businesses ◽  
Economic Conditions ◽  
Comparison Analysis ◽  
Practical Application ◽  
Tax Legislation ◽  
Tax Regimes ◽  
Analysis And Synthesis ◽  
The Russian Federation ◽  
Tax Benefits ◽  
Stimulation Of

Introduction: The article deals with special tax regimes as instruments of state stimulation of development of small businesses. In the current economic conditions, small and medium-sized businesses in accordance with the tax legislation are offered a number of tax systems and tax benefits aimed at minimizing and optimizing the taxation of these categories of taxpayers in order to support their activities. Materials and methods: in order to study the peculiarities of the application of special tax regimes separately and in conjunction with other taxes, the following methods were used: observation, comparison, analysis and synthesis, study and generalization. Results: according to the results of the study, conclusions were made about the problems in the application of special tax regimes and the need for further improvement of taxation of small and medium-sized businesses. Discussion: the conducted research allows us to conclude that the application of tax regimes for small businesses brings benefits to both taxpayers and tax authorities, but such special regimes still need to be revised and clarified some of the issues that arise in the process of their practical application in the Russian Federation in modern conditions. Conclusion: the article substantiates the idea that the stimulation of small business, as one of the directions of the tax policy of the state, should take into account the peculiarities of certain categories of taxpayers.

scholarly journals CRITERIA FOR SELECTION OF ELEMENTS OF THE SIMPLIFIED ACCOUNTING AND REPORTING SYSTEM BY SMALL ENTERPRISES

2018 ◽  
pp. 286-293
Author(s):  
Nadiya Khocha
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Reporting System ◽  
Synthesis Method ◽  
Small Enterprise ◽  
Small Enterprises ◽  
Tax Legislation ◽  
Tax Regimes ◽  
Analysis And Synthesis ◽  
Taxation System

Introduction. The development of a simplified accounting and reporting system has a significant impact on tax legislation, which involves the use of simplified tax regimes for small businesses. The entry into force in 2011 of the Tax Code of Ukraine affected the composition of the elements of the simplified accounting and reporting system, which led to the emergence of new and the possibility of refusing to use the traditional elements of this system. Purpose. The article aims to formulate criteria and elaborate algorithm for selecting elements of a simplified accounting and reporting system by small enterprises. Method (methodology). In the process of research, method of system approach, method of analysis and synthesis, method of generalization and comparison have been used. Results. It has been established that within the simplified accounting and reporting system its subsystem appeared. This subsystem is created for simplified accounting of incomes and expenses. The main elements of such a system are the Simplified Financial Statement of the Small Business Entity and the accounting registers that are identified by the "Methodological Recommendations for the Application of Small Business Registers" No. 720. They are created without the use of the Account Schedule and double entry. The expediency of using the concept of "simplified accounting and reporting system for non-payment of VAT" has been substantiated. The defining criterion for conduction of simplified accounting of incomes and expenses is the lack of registration of a small enterprise by a VAT payer. The algorithm of the choice of the small business entity for the elements of the simplified accounting and reporting system depending on the taxation system has been developed. The possibility of generating this system of information for calculation of tax, statistical and other forms of reporting has been considered in the research.

scholarly journals THE ESSENCE OF THE TRANSPORT TAX, ITS PLACE AND ROLE IN THE TAX SYSTEM OF THE RUSSIAN FEDERATION

2020 ◽  
Vol 7 (4) ◽  
pp. 56-60 ◽  
Author(s):  
Sergei Simonov
Keyword(s):  
Small Business ◽  
Russian Federation ◽  
Legal Framework ◽  
Property Taxes ◽  
Comparison Analysis ◽  
Tax System ◽  
Analysis And Synthesis ◽  
The Russian Federation ◽  
Tax Benefits ◽  
Current Mechanism

Introduction: Transport tax is one of the three property taxes paid by legal entities and individuals on property that they own. The article considers the current mechanism for collecting transport tax on the territory of the Russian Federation, since the transport tax is one of the sources of replenishment of the budgets of the subjects of the Russian Federation. The article examines the existing legal framework in terms of transport tax in Russia. The article summarizes the accumulated Russian and foreign experience in the field of transport tax taxation. The article deals with the problems of calculating the transport tax and possible ways to solve them. Materials and methods: in order to study the features of the mechanism of calculation and payment of transport tax separately and in combination with other taxes, methods were used: observation, comparison, analysis and synthesis, study and generalization. Results: according to the results of the study, conclusions were made about the problems in the field of: determining the object of taxation; the procedure for calculating tax; the correctness of using tax benefits; in filling out a tax return, etc. Discussion: the research suggests that the distribution of transport tax among taxpayers should take into account their ability to pay and differences in income, but at the same time provide a sufficient amount of funds coming to the budget, and be easy to administer. This tax belongs to the category of property, and, therefore, it must take into account the possible difference in the value of the property. Conclusion: the article substantiates the idea that the promotion of small business, as one of the directions of the tax policy of the state, should most fully take into account the characteristics of certain categories of taxpayers.

scholarly journals TAXATION OF SUBJECTS OF SMALL ENTERPRISE WITHIN THE FRAMEWORK OF SPECIAL TAX REGIMES (ON THE EXAMPLE OF THE REPUBLIC OF TATARSTAN)

2018 ◽  
Vol 13 (3) ◽  
pp. 108-115
Author(s):  
Рашид Гильфанов ◽  
Rashid Gilfanov ◽  
Алсу Евстафьева ◽  
Alsu Evstaf'eva
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Reporting System ◽  
Economic Conditions ◽  
Small Enterprise ◽  
Advantages And Disadvantages ◽  
Tax Regimes ◽  
The Russian Federation ◽  
The Republic ◽  
Business Entities

Taxation of small businesses is one of the key areas in the tax policy of the Russian Federation. To create favorable economic conditions for the functioning of small business entities, special tax regimes have been created to simplify their accounting and reporting system. The article deals with the practice of applying special tax regimes in the Republic of Tatarstan. It is revealed that the most popular regimes for small business entities in the republic are the simplified and patent taxation systems. The advantages and disadvantages of the special tax regimes applied are noted.

Special aspects of tax liability of small business enterprises in Russia

2021 ◽  
pp. 101-109
Author(s):  
Alina V. Agzamova ◽  
Alena E. Zaborovskaya
Keyword(s):  
Small Business ◽  
Russian Federation ◽  
Small Businesses ◽  
Negative Impact ◽  
The State ◽  
Small Enterprises ◽  
Tax Burden ◽  
Current Crisis ◽  
Tax Regimes ◽  
The Russian Federation

In modern economic conditions, the state of small business is an indicator that reflects the dynamics of the development of the main socio-economic trends occurring in the country. In return, the current crisis phenomena have a negative impact on the development of small business, which contributes to the formation of the middle class, which makes up a significant part of the economically active population of the country. Despite all the measures provided by the government of the Russian Federation (tax holidays, subsidies, reduction of the tax burden due to the introduction of special tax regimes, etc.), the number of small businesses is decreasing. This article analyzes the current state of the state’s tax policy in relation to small enterprises, examines the issues of taxation of small enterprises in Russia, and identifies the main trends and disadvantages of taxation of small businesses. The most complex and urgent problems of functioning and further development of small businesses are identified and characterized. Statistical data on the dynamics and structure of small businesses by type of economic activity in Russia, the dynamics of the tax burden on small businesses, and tax revenues to the budget of the Russian Federation are presented and analyzed. The article substantiates the need to reform the tax system as a necessary measure to support small businesses, designed to improve and accelerate the dynamics of socio-economic development of the state.

scholarly journals The peculiarities of tax incentives for Industrial and innovative clusters in Russia

2021 ◽  
pp. 35-49
Author(s):  
Dinara Ibragimova
Keyword(s):  
Socioeconomic Development ◽  
Tax Incentives ◽  
Industrial Clusters ◽  
Special Economic Zones ◽  
Special Contribution ◽  
Tax Regimes ◽  
Tax Benefits ◽  
Economic Zones ◽  
Stimulation Of

This article examines the available approaches towards tax incentivization of the activity of subjects in the industrial and innovative clusters. Analysis is conducted on the tax benefits that could be received by the residents of preferential regimes, such as special economic zones, free economic zones, territories of advanced socioeconomic development within the framework of membership in the Skolkovo Innovation Center, as well as regime for the participants of innovative scientific and technological centers. The peculiarity this research is that tax incentives are examined from the perspective of their relevance on each stage of the lifecycle of an industrial product and innovation. The author's special contribution lies in the selected approach towards assessment of the effect of preferential tax regimes from the standpoint of the development of industrial and innovative clusters. The main conclusions are as follows: 1. Currently existing territorial regimes of taxation are aimed primarily at attraction of new investments to the Russian regions and include a range of tax support measures effective for the limited period on the first stage of lifecycle of the product or innovation; 2. From the perceptive of stimulation of participation in the industrial clusters, the available preferential regimes contain attractive and essential benefits for manufacturing industrial products, however, traditional regimes, such as special economic zones and territories of advanced socioeconomic development, no longer meet the needs of innovative companies. For stimulation of participation in the innovative clusters, tax regime for the Skolkovo Innovation Center currently seems most attractive. 3. Due to the fact that the existing regimes of special economic zones, free economic zones, territories of advanced socioeconomic development are aimed at the attraction of investment and focused on the first years of implementation of the project. For incentivization of the qualitative development of industrial and innovative clusters it is reasonable to assess the possibility of more even distribution of tax benefits or introduce other long-term methods of support.

scholarly journals Competitiveness of self-employed professions

2021 ◽  
Vol 15 (1) ◽  
pp. 37-44
Author(s):  
Natalia A. Bondareva ◽  
◽  
Svetlana V. Plyasova ◽  
Keyword(s):  
Russian Federation ◽  
Professional Education ◽  
Professional Associations ◽  
Professional Activity ◽  
Professional Activities ◽  
Tax Legislation ◽  
Tax Regimes ◽  
Training Courses ◽  
The Russian Federation ◽  
Comparison And Analysis

The Russian Federation has established and introduced a tax on professional activities (NAP) as part of the development of special tax systems, but the competitiveness of the professions offered by the tax legislation is not taken into account. The authors determined the purpose of the study: the expediency of using the professions specified in the tax legislation to provide services for personal, domestic and (or) other similar needs, For this purpose the following tasks were solved: the place of the NDP in the aggregate of all existing special tax regimes of the Russian Federation was considered; a comparative analysis of the application of taxation of self-employed citizens in Russia and abroad, in particular, in Germany, is carried out. The study uses methods of statistical observation, comparison, and analysis. It is revealed that during the period of use of the NDP, although the number of entrepreneurs has increased, but budget revenues are insignificant. The comparison of the lists of professions showed that the professions allowed for use by self-employed citizens (freelancers) in Germany differ from the Russian ones established by law: they are competitive in the economy. Self-employed citizens must confirm their professions with diplomas, belong to professional associations, associations, be sure to study at advanced training courses, compete with an employee. The analysis of the reasons for the use of the NAP regime by individuals in Russia showed that professional activity within the regime is forced and is aimed at obtaining additional, rather than basic, earnings, as in GermanAs a result of the study, it was found that the professions specified in the legislation of Russia are not competitive. It is proposed to change the list of NPA professions taking into account special professional education and competitiveness in the labor market.

scholarly journals Forecast assessment of tax revenue in the context of application of special tax regimes

2020 ◽  
pp. 16-28
Author(s):  
Natalya Khizhak
Keyword(s):  
Small Business ◽  
Russian Federation ◽  
Scenario Analysis ◽  
Small Businesses ◽  
Economic Effect ◽  
Tax Revenue ◽  
Constituent Entity ◽  
Tax Regimes ◽  
The Russian Federation ◽  
Business Entities

This research is aimed at resolution of the question of forecasting tax revenues for consolidated budget of the constituent entity of the Russian Federation in terms of changing the composition of taxes within taxation system under the conditions of high level of uncertainty. For assessing the economic effect from transition of small business entities from Unfixed Tax on Imputed Income (UTII) to other special tax regimes, the author analyzes the established by legislation conditions, requirements and limitations applicable to special tax regimes, and formulates the benchmark data for forecasting. Based on the results of analysis of existing approaches towards tax planning, it is substantiated that the forecast assessment of tax revenue after cancellation of UTII requires employment of expert approach with the use of the method of scenario analysis. The scenario leans on the fact that the business interest of taxpayer, which defines his choice in terms of changing the taxation regime, is the reduction of tax burden. The key variables for the scenario analysis include: legislatively established restrictions towards application of special tax regimes by the taxpayers, as well as the amount, categories, and organizational-legal forms of small business entities that after the cancellation of UTII selected another taxation regime. The result of approbation of the proposed approach consists in the forecast assessment of economic regime of transition from UTII to other taxation regimes, reflected in change in the volume of tax revenue tor the consolidated budget of the Republic of Crimea. The proposed methodology is valuable for the simplicity of calculations and accessibility of the necessary database, and can be utilized for forecasting the tax revenue of any constituent entity of the Russian Federation in the context of changing taxation of small businesses.

scholarly journals Technical and Legal Registration of Preferential Legal Regimes Using the Example of the Tax Code of Russia

2020 ◽  
pp. 040-046
Author(s):  
A. V. Podolskiy ◽  
◽  
R. L. Nikulin ◽  
Keyword(s):  
Social Justice ◽  
Legal Status ◽  
Tax Incentives ◽  
Legal Regime ◽  
Tax Legislation ◽  
Optimal Tax ◽  
Tax Regimes ◽  
Legal Regimes ◽  
The Russian Federation ◽  
General Goals

The problems of technical and legal registration of preferential tax regimes are examined using the example of the Tax Code of the Russian Federation. The justification for the introduction of a preferential legal regime is an objectively-determined need for the use of legal means to ease the legal status of entities, corresponding to one of the goals of preferential legal regimes. The main reasons that impede the development of optimal tax incentives are seen in some imperfection of the legal technique of tax legislation. It is noted that when designing a preferential tax regime, one should proceed from the general goals of preferential legal regimes, namely, ensuring legal equality and social justice, as well as in maintaining the positive activity of subjects of law significant for the state. It is necessary that the preferential legal regime works within these goals, excluding the possibility of manipulation, abuse of benefits, their use in illegal, mercenary interests, and the creation of corruption mechanisms. An example of ambiguous formulation of the purpose of the preferential legal tax regime is given.

The Rhetoric and Reality of Small Business Preferences in the 2017 Tax Legislation

The Forum ◽  
2018 ◽  
Vol 16 (3) ◽  
pp. 441-460
Author(s):  
Ari Glogower
Keyword(s):  
Public Opinion ◽  
Small Business ◽  
Small Businesses ◽  
The Public ◽  
Tax Legislation ◽  
Tax Benefits ◽  
The Rich ◽  
Strategic Framing

Abstract This Essay describes the gap between the rhetoric and the reality of preferences for small business in the 2017 tax legislation. In the effort to shape public opinion on the legislation, proponents frequently highlighted the benefits for small businesses while often eliding the much larger benefits for large businesses and the wealthiest individuals. This strategic framing follows a recognizable historic pattern whereby tax benefits for the rich are sold to the public through a rhetoric emphasizing benefits lower down the economic ladder.

scholarly journals The development budget and its role in the implementation of the region’s investment policy

2021 ◽  
pp. 168-175
Author(s):  
S. N. Rukina ◽  
K. A. Gerasimova ◽  
A. S. Takmazyan ◽  
K. N. Samoylova
Keyword(s):  
Russian Federation ◽  
The State ◽  
Investment Projects ◽  
Tax Legislation ◽  
The Subject ◽  
The Russian Federation ◽  
Tax Benefits ◽  
The Stability ◽  
Monetary Income

Realizing the role of investments for the implementation of the policy of economic growth and increasing the monetary income and savings of the population, it is proposed to develop the development budget in the regions as an independent target monetary fund as part of the consolidated budget of the subject of the Russian Federation and a tool for activating investment processes. The authors substantiate two options for the formation of its income based on the state of the economic potential of the region and inter-budgetary relations in the country. The article argues for the need to reflect in the development budget tax expenditures corresponding to the amount of incentive tax benefits provided by the sub-federal government to investors. The analysis of the forms of state support for investment projects in the Rostov region that are in demand by business – tax incentives, “engineering” subsidies, special investment contracts-allowed us to formulate a set of measures to improve tax legislation. The full functioning of the development budget is impossible without its consolidation in the Budget Code of the Russian Federation, as well as simplification of the mechanisms for providing tax instruments that stimulate investment processes, maintaining the stability of tax legislation, and expanding the tax independence of the state authorities of the subjects of the Russian Federation. 

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