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UDK / УДК 336.225.025(470-29)
DEVELOPMENT OF THE SYSTEM OF ANTI-CRISIS TAX REGULATION AT
THE REGIONAL LEVEL
РАЗВИТИЕ СИСТЕМЫ РЕГИОНАЛЬНОГО АНТИКРИЗИСНОГО НАЛОГОВОГО РЕГУЛИРОВАНИЯ
Chistyakova M.K., Researcher Чистякова М.К., Научный сотрудник Plakhov A.V., Researcher Плахов А.В., Научный сотрудник Federal State Budgetary Educational Establishment of Higher Education, «Orel State Agrarian University», Orel, Russian Federation ФГБОУ ВО Орловский ГАУ, Орел, Российская Федерафия
KEY WORDS
region economy, tax regulation, anti-crisis management. КЛЮЧЕВЫЕ СЛОВА
экономика региона, налоговое регулирование, антикризисное управление.
The choice of the regional level as a source for building crisis management system and the formation of the optimal structure of the regional economy, focused on rapid development, is defined by the fact that the economic reforms in Russia in recent years have shown a significant impact on the basic principles of the country economy functioning at the meso-level. In terms of socio-economic differentiation of the regions, strengthening inter-regional differences the methods to improve the stability of the national economy and ensure its stimulated development are of particular importance.
The basic contradiction of optimal economic structure formation of the region is the necessity to provide diversity and redundancy of the crisis situation solution methods, including the perspective of enterprise tax efficiency assessment. At the same time the realization of their typicality is the result of regulatory framework of taxation body functioning. The above noted contradiction manifests in the necessity to combine creativity in anti-crisis activity and its high efficiency.
The investigation of general theoretical statements of tax regulations allows testifying two defining principles of tax regulation realization
• complexity principle, that means that the application of tax regulation measures must be reconciled with other forms of state regulation considering goals and interests of business entities;
• timeliness principle, whereby the changes in taxation must comply structural transformations, innovations in regulatory framework and taxable business activity monitoring system, providing taxpayer operating efficiency.
The regional authorities are the main subject of anti-crisis economic regulation, support of production and social complex sustainable development. State economic policy officially regulated on the regional management level includes the determining of goals and development priorities of the territory business sphere, working out varied support tools to provide stabilization, and then stimulate development of the regional economy.
Social and economic situation of the region is characterized with the following indicator groups:
1) the indicators of population provision of constituents of the Russian Federation with the services of the corresponding branch of the social and engineering infrastructure;
2) the intraregional distinctions degree in population provision with the objects of the social and engineering infrastructure;;
3) the budgetary expenses share of the branch in the region consolidated budget.
Accountability of the specified indicators predetermines the reality of the regional
economic policy development which constituent part is the regional Program of AntiCrisis Tax Regulation (further— PATR).
Thus, the regional PATR goal is the integrated development of the anti-crisis measures in the region, aimed at:
- cardinal influence intensification on the part of taxation bodies on the negative processes in the regional economy on the ground of enterprise tax return assessment;
- strengthening of control of budget funds collectability, their application efficiency increase and return for the state in whole and for the region in particular;
- tax violation prevention.
Ultimately the program is aimed at the provision of the region stimulate development on the ground of allocation of the most perspective branches and enterprises. The basic goals of the Program are presented in Figure 1.
The choice of the strategic directions of ant-crisis tax regulation is based on creation of the conditions for realization of the measures to optimize the regional economic structure, budget forming manufacture support, preventive measures realization for enterprises, which position failed but can be recovered and carrying out anti-crisis measures for the crisis enterprises.
It should be emphasized that the similar suggestions involve two basic conditions:
1) seamless interaction of taxation bodies and government bodies, and also the State statistical bodies, credit companies, the Central Bank of the RF and its territorial administrations;
2) training of the regular personnel that will be able to take the ant-crisis measures.
As a result of the program implementation the efficient stabilization measures at the regional level and later they will promote stimulate development of the regional economy.
The following calculation complex can be suggested as the system background of the measures efficiency assessment of the anti-crisis regulation. Probabilities (P) of occurrence different crisis phenomena of credit companies functioning (Qj — business entities of the region from 1 to n) are the efficiency assessments of the crisis factors (Sj - the list of the crisis process occurrence factors from 1 to m), violating standard development (Table 1).
So far as the considered crisis factors can be heterogeneous by nature and impact character (for example, dependent and independent on each other), and also they can have different critical value for business entities existence and functioning, the probability of occurrence any one of them is summarized into general index that can be corrected by scaling factor (Kfq) equating the obtained value to the integrated valuation scale. Adjusting factors development is done by expertise.
Development of legal framework, increasing efficiency of taxation body ant-crisis activity, d etermining the hold events productivity
XL
Determining of the strategic directions of the regional development on the ground of analysis and assessment of enterprise tax return, determinin g
Working out the measures on stimulate development «locomotive» branches and enterprises
Realization of the work out measures
Organization of working group on monitoring of enterprise and br anch tax return and crisis phenomena determining
Introduction of the necessary changes into organizational and functional structure of taxation bodies at the regional level, their authority expansion
Anti-crisis measures development, development of the promotional events for the enterprises of «the first priority»
The sys tem testing and its effi ciency V assessment
Figure 1 - Basic goals and implementation stages of the regional Program of AntiCrisis Tax Regulation
Table 1. Assessment of the crisis factors of the regional social and economic complex
Crisis occurrence factors
Assessment of crisis occurrence probability according to the branches (in scores)
Qi
Qi
Qn
Si
Pii
Pii
Pin
Si
Pi
Pii
Pi
in
Sn
Pir
Pi
Pr
Crisis situation assessrent
Qzi
Qz
Qz
Thus, the crisis state assessment must be determined according to the formula:
m
Qi = Kfqi * XPy (1)
j=l
where: Qi - total score of crisis state probability of the branch. Then complex valuation of probability of occurring serious crisis phenomena in social and economic system of the region (Ql) can be done in the following way (2):
n
Ql = iQi (2)
i
The crisis factors efficiency is influenced with different measures from the taxation body side as well as from the side of enterprise itself. When constructing system of disturbing crisis factors counteraction the vector of counteraction individual to each of them is formed.
Counteraction efficiency must be assessed expertly as percent decrease Wjk of the existing probability of crisis phenomena occurrence from the impact of factor sj in enterprise functioning as a result of impact of anti-crisis measure, type Rk Table 2.
As far as the regulatory measures for each enterprise or branch are specific altogether their distribution is displayed in the corresponding matrix form, where qki shows what percentage of enterprises in branch Qi realizes the anti-crisis measures of type Rk (Table 3).
Table 2. Assessment of efficiency of anti-crisis measures of tax regulator
Factors of crisis occurrence Degree assessment of anti-crisis measures efficiency (in %)
Ri Rk Rs
Si Wii Wik Wis
Sj Wij Wjk Wjk
Sm Wim Wjm Wms
Thus, probability assessment of crisis phenomena occurrence considering measures on counteraction to their development according to some factor:
Vji = Pij - Pij * Wkj * qki (3)
where Vji - index of crisis phenomena occurrence probability with the regulation system (in scores).
Table 3. Realization of anti-crisis measures in the regional economy branches
Anti-crisis measures types Ratio of anti-crisis-measures usage (in %)
Qi Qi Qn
Ri qii qii qin
Rk qik qki qkn
Rs qis qsi qsn
Comparison of consolidation figures of the new level of anti-crisis functioning with the base one allow to assess the efficiency of measures on enterprise performance sustainability increase in the region:
AQl = Gl - Q (4)
where: Gl - complex assessment index of possibility of crisis phenomena with the anti-crisis measures system (in scores);
AQl - degree of crisis danger decrease (in scores).
The efficiency of the carried out measures will be presented as maximization of degree of enterprise performance sustainability increase resulting from the anti-crisis tax measures system introduction:
AQl ^max (5)
It should be stressed once again that the considered factors, their grouping order, valuators and analysis structure are of conventional and schematic character. But they help to compile the initial system that can be enhanced and detailed and specified.
According to the research logic it is necessary to differentiate types of crisis factors which influence can be decreased at the expense of tax impacts. Typology of the factors that are foremost subjected to the taxation bodies, presented in Table 4.
It is evident that, the taxation body influence on the mentioned factors change is indirect but it exists. That is why it is studied in this research.
Acting as a base model of the crisis processes indicators system formation the influence of the suggested factors can be allocated according to the regional branch complex: Q1 - food industry; Q2 - machinery and equipment production; Q3 -distributive industries; Q4 - transport and communications; Q5 - construction activities; Q6 - production and distribution of electricity, gas and water; Q7 -agriculture.
The definite probability of crisis situation occurrence as a result of the activity of the described above factors is set by expertise in each branch. Probability assessments are considered as score importance factor of each of them in crisis development.
Scores summing up and their calculation by means of coefficients, being introduced to reflect real correlation of significance of branch functioning sustainability provide score formation of crisis situation occurrence probability in the region.
The comparison of crisis situation probability total scores by branches provides obtaining of total assessment of the regional economy state (with possibility to determine «vital tax points»), and also trace the tendencies of crisis processes changes by specific directions.
Let us assume, that, the considered factors, their grouping order and analysis structure are of schematic character. Finding out of «vital tax points», crisis processes assessment in the regions development allows forming the anti-crisis measures complex, and also other organization and economic measures on their occurrence counteraction.
Table 4.Types of the crisis factors that are maximally subjected to tax impacts
Crisis factors typology
External Structural factors:
1. Political instability, including legislation instability
2. Inflation development and interest rate increase
3. Payment cycle deceleration
Market factors:
1. Product demand decrease
2. Financial market instability
Internal Production factors:
1. Technology breakdowns of production process
2. Current outlay complex structure
Financial factors:
1. Weak financing strategy or lack thereof
2. Debits receivable increase
Investment factors:
1. Unreasonable investments including into the construction industry
2. High financial risks
Organization and management factors:
1. Low management quality
2. Poor discipline of payments and calculations
With respect to taxation body impact and according to Chapter 9 item 3 of Tax Code of the Russian Federation (TC RF), part I, we should consider the following measures: extension of tax deferral (Ri), extension of tax installments (R2), investment tax credit (R3).
Efficiency of the carried out anti-crisis measures is assessed from the point of the effect being achieved that is expressed in some percentage decrease of crisis phenomena occurrence probability the regional enterprises economic activity. For each branch these indicators will be different (Table 5), score variations are from 2-3 points to 10 and more.
Impact assessments of anti-crisis tax impacts are highly conventional, but they reflect overall picture of influence of tax impacts on the region economy development. Thus, for example, at debits receivable increase the investment tax credit submission will be the most effective.
Anti-crisis tax impact is a purposeful activity by granting definite preferences to a taxpayer, hence, they decrease tax revenues for the treasury. It is therefore necessary to fulfill the condition at which the anti-crisis measures must not result in budget income decrease below the threshold value.
зз
Table 5. Crisis factors impact assessment at the expense of anti-crisis tax impact
Crisis process factors Degree assessment of crisis factors impact decrease at the expense of anticrisis measures all over taxpayers (in %)
R1 R2 R3
Structural factors:
1. Political instability, including legislation instability 17 15 23
2. Inflation development and interest rate increase 16 14 21
3. Payment cycle deceleration 12 13 22
Market factors:
1. Product demand decrease 11 16 24
2. Financial market instability 7 14 27
Production factors:
1. Technology breakdowns of production process 15 16 22
2. Current outlay complex structure 18 15 24
Financial factors:
1. Weak financing strategy or lack thereof 14 13 24
2. Debits receivable increase 16 18 29
Investment factors:
1. Unreasonable investments including into the construction industry 14 17 28
2. Высокие финансовые риски 17 14 27
Organization and management factors:
1. Low management quality 17 16 22
2. Poor discipline of payments and calculations 15 17 25
In this regard we suggest degree assessment of tax collection decrease as a result of realization of one or another type of anti-crisis impact. The similar assessment variant is displayed in Table 6, where average assessment corresponds to each of the anti-crisis impacts types (from i2 to 2i%).
The table data display that maximum tax revenues decrease is caused by investment tax credit. But the similar measure is aimed at support of investment processes in the region; in a greater degree it provides decrease of crisis phenomena factor impact, and in prospect at enterprise functioning normalization stimulates their development. It is followed by tax revenues increment.
According to the calculations, taking-over anti-crisis tax measures allows to reach 10%-level of crisis development probability decrease in the region economy at insignificant decrease of tax revenues (2,3%) (Table 7).
Table 6. Decrease tax revenues assessment branch-wise (at anti-crisis tax measures realization)
Anti-crisis measures Decrease tax revenues assessment branch-wise (at full
types coverage of crisis enterprises) (in %)
Qi Q2 Q3 Q4 Qs Q6 Q7
Tax deferral and tax 18 19 15 16 18 17 12
installments (Ri)
Extension of tax credit 19 17 17 18 17 18 14
(R2)
Investment tax credit 21 22 20 24 22 23 21
(R3)
Table 7. Conclusive results of anti-crisis tax impacts assessment
Percentage of structural crisis probability decrease Percentage of tax revenues decrease
Anti-crisis tax impact 10,4% 2,5%
The obtained results of assessments of anti-crisis tax impacts on the factors
causing crisis situations are the base for forming and adjustment of tax plans and
forecasts and also provide carrying out efficient structural policy in the region.
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