CC BY
1
УДК 336.22
Gadzhieva L.G.
1st year graduate student, Faculty of Economics
Dagestan State University Makhachkala, Russia
RESERVES OF TAX POTENTIAL INCREASE OF INCOME TAX IN THE
REPUBLIC OF DAGESTAN
Annotation. The article examines tax income not only as an instrument that provides the revenue base of the budget system, but also analyses the growth of tax potential of tax income in detail, using the example of the Dagestan Republic.
Keywords: income tax, taxes, taxable income, the Republic of Dagestan, tax base, tax potential, tax culture
Tax potential of the Russian Federaion's regions is the base of provision it's financial autonomy. The pace of social-economic development of the county's regions, financing investment projects, quality of intergovernmental relations directly depend on the degree of tax potential development.
You can find researches on this issue at many experts in the field of taxes. For example, B.Kh. Aliyev, M.M.Suleymanov define the term "tax potential" in a broad and narrow sense:
1. tax potential in the broad sense - is the total amount of financial resources, which can be mobilized through the tax system. This aspect is taken into consideration when assessing the tax potential, which is directed to take account of maximum possible amount of territories' taxable resources;
2. tax potential in the narrow sense - these are financial resources, which must be transferred tax to the budget in accordance with legislation.12
For a long period of time, the formation of the budget of the Republic of Dagestan to a greater extent (more than 80%) is formed by the expense of the federal budget. In connection with this dependence of the region from the federal budget, the problem of effective implementation of tax policy, as well as the growth of tax potential is quite actual.13
To identify the importance and dependence of amount revenue from income tax in general from taxable income at 13%. Let us examine the structure of the tax base for income tax on the example of the reporting data on the form 7-NDFL for 2017, presented in Table 1.
12 Aliyev B.Kh., Suleimanov M.M. Regional tax policy in the determinants of decentralization processes // Economic analysis: theory and practice. 2016. No. 40. P. 47-52.
13 Aliev B.Kh., Suleimanov M.M. Strategic guidelines for improving the Russian tax system // Finance and credit. 2018. No. 42. P. 43-47.
Table 1
The structure of the tax base of income tax in the Republic of Dagestan
for 2017.14
Tax rate The amount of the tax base, rub. Percentage, %
13% 52 257 584 275,52 99,948
30% 7 655 841,04 0,014
9% 0,00 0,00
35% 1 145 725,75 0,002
15% 751 000,00 0,001
Other rates 17 606 568,85 0,033
Total 52 284 743 411,16 100
As can be seen from table 1, the significant share (99.94%) in the tax base is occupied by taxable income at 13%, while other types of income influence on the amount of the tax base slightly.
Taxable income at 9% is 0 rubles. in the structure of the tax base. Other incomes of non-tax residents, incomes of non-residents, received by them in the form of dividends from equity shareholding in Russian organizations, as well as the cost of winnings, prizes, interest income from deposits in banks and the amount of savings on interest rate in taking out a loan, but their share is also insignificant.
All other types of individuals' income are taxed at 13% and, obviously, play the greatest role in the formation of the tax base, and accordingly the tax revenue in the budget system of the country.
Table 2
Income tax receipts in the consolidated budget of the Republic of
Dagestan15
Indicator 2016 2017 Absolute change rate of increase,% (2017/2016r.)
Income tax receipts in the consolidated budget of the 12193771 12486266 292495 102,398
Dagestan Republic, absolute indicator
In the data given in the table 2, t here is a growt h in the revenue of income tax
in the consolidated budget of the Republic of Dagestan in 2017 by 29,2495 tr. (2%) in compared with 2016. Income tax is the most important source of formation of the republican budget, but its fiscal potential is not fully realized.
Now, there is a number of problems related to the income taxation of individuals, including the aggravation of social inequality caused by the use of a
14 Report on form 7-NDFL for 2017, consolidated in the the Republic of Dagestan URL: https://www.nalog.ru/rn05/related activities/statistics and analytics/forms/6945084/ (Date of circulation 29.04.19)
15 Report on the accrual and receipt of taxes, fees and other obligatory payments to the budget system of the Russian Federation URL: https://www.nalog.ru/rn05/related activities/statistics and analytics/forms/6765087/ (Circulation date 29.04.2019)
proportional rate that does not comply with the principle of fair taxation, the presence of significant tax evasion and others.16
The increase of tax potential must be considered not in terms of declining tax rates, but in terms of increasing the newly created value added. To increase the tax potential is possible only with a simultaneous increase of production efficiency. The added value should grow at a faster rate than the reduction of tax burden.
Striving to optimize the distribution of taxes between budgets of different levels can become one of the effective ways to improve the taxation system as a factor impacting the social-economic development of territories
The significant problem of the administration of the tax income is the imperfection of the system of declaring incomes of citizens. Also, one of the factors affecting the reserves of increase of tax potential for tax income is the low tax culture of the population of the Republic of Dagestan, the negative consequence of which is a high degree of tax evasion. The level of tax culture of the population determines the nature and directions of the state tax policy.
The most important reason for reducing of the tax potential is the increase of the "shadow" sector of the economy, the main reasons for which are the issuance of envelope wages, hiring employees without concluding labor contracts, carrying out activities without official registration, etc.
So we can single out the following reserves of the increase of the income tax base for tax income in the Republic of Dagestan:
1) reduction of unemployment and other negative factors;
2) the legalization of all types of income of taxpayers;
3) search for organizations that do not conclude employment contracts with employees, as well as organizations in which the official salary of workers is below the industry average level. 17
4) increasing the tax culture of the population, promoting tax legislation, strengthening information work with taxpayers.
References:
1. Aliyev B.Kh., Suleimanov M.M. Regional tax policy in the determinants of decentralization processes // Economic analysis: theory and practice. 2016. No. 40. P. 47-52.
2. Aliev B.Kh., Suleimanov M.M. Strategic guidelines for improving the Russian tax system // Finance and credit. 2018. No. 42. P. 43-47.
3. Abdulzagirov K.R. Macroeconomic analysis of the tax on personal income in the Dagestan Republic // Collection of articles of the International Scientific and Practical Conference May 13, 2017 - p. 20 - 22.
4. Report on form 7-NDFL for 2017, consolidated in the the Republic of Dagestan URL:
https://www.nalog.ru/rn05/related_activities/statistics_and_analytics/forms/69450
16 Abdulzagirov K.R. Macroeconomic analysis of the tax on personal income in the Dagestan Republic // Collection of articles of the International Scientific and Practical Conference May 13, 2017 - p. 20 - 22.
17 Sulemanov M.M. Reserves of growth of tax potential of the Republic of Dagestan // Regional economy: theory and practice. 2013. №39 (318). C.11
84/ (Date of circulation 29.04.19)
5. Report on the accrual and receipt of taxes, fees and other obligatory payments to the budget system of the Russian Federation URL: https://www.nalog.ru/rn05/related_activities/statistics_and_analytics/forms/67650 87/ (Circulation date 29.04.2019)
6. Sulemanov M.M. Reserves of growth of tax potential of the Republic of Dagestan // Regional economy: theory and practice. 2013. №39 (318). C.11
