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It is necessary to note that the economic reason of a wide circulation of shadow economy as forms of activity. It is carried out outside the limits of the law, is the superiority of real expenses of legal functioning over expenses of stay shadow sector. Therefore, the increase in expenses of conducting the shadow business should become a priority of policy of the state in economy, one of which tools are sanctions.
List of reference links
1. The International Monetary Fund. - URL: http://www.imf.org/external/index.htm
2. Grachev, A. V. Sanctions as economic instrument of counteraction to shadow sector of an economy of the country / A. V. Grachev // Messenger of the Ministry of Internal Affairs St. Petersburg university of Russia. - 2010. - № 2. - P. 113-121.
3. CIVICUS Civil Society Index. - URL: http://civilsocietyindex.wordpress.com
4. Yaskova, N. U. Struggle with corruption grows (200 years later) / N. U. Yaskova, R. A. Faltinsky // Economic revival of Russia. - 2011. - V. 27, № 1. - P. 7-16.
УДК 330
THE PROBLEM OF INTRODUCING A TAX ON LUXURY IN RUSSIA
А. А. Гурьева
В статье говорится о налоге на роскошь и связанных с его введением проблемах, решение которых должно стать первым шагом в переходе к прогрессивной системе налогообложения.
The article speaks about tax on luxury and problems of its introduction, which should be a first step in the transition to a progressive tax system.
The tax system of Russia has many drawbacks. First of all, too high tax rates are forcing many companies to evade taxes. Then, we should mention the high corruption of power that does not contribute to the payment of taxes in full. Finally, an equal tax rate for all levels of the population leads to greater social stratification of society. All of these points make the authorities think about how to reform the tax system. Some economists consider that there is a need to move income tax on individuals on a progressive scale; others talk about the introduction of luxury tax.
Now the most attention centered on a proposal, which was made in one of their election programs by Putin. We are talking about a tax on expensive real estate, the consumption of luxury goods, alcohol, tobacco, collecting rent payments in the sectors where it is low for the present. Tax on the prestigious consumption is meant.
Such a tax, except the fiscal functions, has to resolve other, more significant moral and ethical problem. Hard to argue with the fact that the social gap between the rich and poor in Russia is huge and it is needed to cut. According to the OECD, in Russia, the rich earn 16 times more than the poor. For comparison: in Germany, Denmark and Sweden incomes of the rich and the poor differ only 6 times. If we look at the unofficial data, the income gap in this country is superior to all imaginable norms. According to these calculations, they differ more than 40 times [1].
They promise to introduce this tax from next year, in spite of a number of problems. The first problem is that it is not clear what kind of property is consid-
ered a luxury. The draft of such a law already nominated the party «Spravedlivaya Rossia». They offered to set rates depending on the price of the object. However, this was not adopted by the Duma. Now we are talking about a tax on the real estate area of over 1000 square meters and cars with 300 hp.
According to the Minister for Economic Development, the total area of all objects will be evaluated. May be the calculation of the number of pieces of real estate will be introduced. It will be difficult to manage value by the market price, as they say in the ministry, so it is needed to think of other way [2].
The problem is that now the tax is taken from the inventory value of the property, which, as a rule, is several times lower than the market price. Correct the situation, on a plan by the authorities must revaluation of housing inventory value, which should be close to the market price. In 2011, the evaluation was carried out in 12 regions of Russia. However, its results are amazing officials and experts of price dispersion and deviation from their market value. Anticipating a large number of citizens who are dissatisfied with the land assessment, the authorities are preparing a convenient mechanism for its appeal.
However, in some regions since 2013 personal property tax may be levied on the cadastral value of the property. Marginal tax rate, as discussed in the government, could reach 0,01 % [1].
With cars the situation is even worse. Additional tax on vehicles with capacity of 200-250 hp experts say is not quite correct, because such a power cannot be considered too high, cause of the fact that many serial and widespread car have such characteristic, so it is unlikely to be called overconsumption, so for cars must be considered and their market value [3].
You should also take into account the fact that there are rare cars, the power of which is only 100 hp, but the price of them is very high.
The question of how to cover the possible ways of avoiding tax is not yet resolved. If taxpayers are only individuals, they will start to record all their splendor on the company. Least of all the new tax will not affect the richest because they hold assets abroad. Thus, it is necessary to introduce the norm of the distribution of the tax not only on the property, which is located in Russia, but also in other countries.
This raises the issue of double taxation: customers pay tax in the country where the purchase is made, the other will have to pay to the Russian budget. Property owners cannot be required of a foreign registered, pay taxes to the state of Russia, believe lawyers. For luxury goods that are purchased abroad, the priorities are considered the norms of international law. Among other things, to collect taxes will not work due to lack of control mechanisms for the acquisition of such property at the international level [4].
According to statistics from the auditors KPMG, as well as the Organization for Economic Cooperation and Development (OECD), in general property taxes bring to the budgets of European countries on average from 0.07 to 5 % of fiscal charges. And in the U.S., according to KPMG, property tax brings the budget to 12 % of all fiscal charges.
It should also be remembered that the collection of property taxes costs far more for the state than the collection of any other taxes. Administrative expenses in the U.S.A. on inheritance tax and tax on donated properties almost equal to the amount that the resulting charges can get [5].
The problem of social inequality abroad is also achieved through the so-called hunchback or a progressive income tax. For example, in the U.S., France,
Britain, China and Japan, the income tax rate depends on the individual's income, and its maximum size is limited to 40-55 % [1].
In Russia at the moment, there are two reasons why, at this stage of economic development cannot go to a progressive scale.
First of all we need to encourage business, legalizing the still massive informal income, which are mainly concentrated in the wealthy and merely wealthy persons. But for some reason, all these measures have the opposite effect: since 2003 the investment climate in Russia is constantly worsening, even officially recognized. Accordingly, there is growing and entrepreneurial activity. As a result, the state has to fill in the gap increasing their direct involvement in the economy, with no prospects for development. The reason is obvious: it is corruption, which not only creates the virtually second system of taxation in the country, but also discourages businesses pay taxes.
The second reason consists in the fact that the main beneficiaries of high and ultrahigh legal income or are in power, or its affiliates. They simply personally are disadvantageous move from regression to progressive taxation [6].
Thus, the introduction of luxury tax in 2013 is a forced measure. But we cannot expect that revenue from its introduction would be significant. However, this tax will help to improve the general mood in Russian society, which is now a confrontation between rich and poor. On the other hand, they cannot be considered this tax as a solution to social inequality. Its introduction should only be a first step in the transition to a progressive tax system.
List of reference links
1. The tax on luxury: the rich also weep // Portal on finances. Real estate. - URL: http://www.finmedia.ru/edmenu.php7sid = 3&mid = 11&subid = 528.
2. The tax on luxury. How and who will pay // News. Economy. - URL: http://www.vestifinance.ru/articles/8878.
3. Suchkov, A. The mayor proposed specification luxury tax / A. Suchkov // RBC Daily. -URL: http://www.rbcdaily.ru/2012/02/24/focus/562949982922438.
4. The tax on luxury: it worth it? // News. Economy. - URL: http://www.vestifinance.ru/articles/7803.
5. Lomyuller, M. Why so difficult to impose a tax on the rich / Monica Lomyuller, Michael Bushuev // Deutsche Welle. - URL: http://www.dw.de/почему-так-сложно-ввести-налог-на-боraтых/a-16288501-L
6. Gontmakher, E. Luxury tax will not solve the problem of social inequality / E. Gont-makher // Vedomosti. Opinions. - URL: http://www.vedomosti.ru/opinion/news/ 1518083/regressiya_sistemy.
УДК 330
HOW TO BECOME A RICH?
И. А. Елизарова
В статье рассматривается группа стран с наибольшим количеством богатых людей. Дается более подробная информация о богатых людях мира и способах их обогащения. Раскрываются условия формирования миллиардеров в России с момента перестройки и по настоящее время.
