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СПОСОБЫ ПОВЫШЕНИЯ ЭФФЕКТИВНОСТИ НАЛОГОВОЙ ПОЛИТИКИ РФ
THE WAYS OF INCREASING THE RUSSIAN FEDERATION'S TAX POLICY EFFECTIVENESS
Комиков Станислав Владимирович, Финансовый университет при Правительстве Российской Федерации г. Москва
Komikov Stanislav Vladimirovich, Financial University under the Government of the Russian Federation, Moscow
E-mail: komikov.stas@gmail.com
Аннотация. В данной статье рассматриваются налоги с точки зрения источника доходов для государства, учитывая моменты, где налоговая политика может быть улучшена для увеличения эффективности. Рассматриваются возможные улучшения налоговой политики, как введения новых налогов, так и улучшение уже существующей системы налогового сбора. Также в данной статье описываются методы стимулирования инвестиционной деятельности предпринимателей через налоговые механизмы.
Ключевые слова: налоги, налоговая политика, налоговое законодательство, налоговый кодекс, налог на добавленную стоимость, подоходный налог, налоговый вычет.
Abstract. This article describes tax system from the country's revenue-generation source point of view taking into consideration that tax policy can be improved in order to increase the effectiveness level. The possible ways of tax system improvement are described below: implication of new taxes as well as improvement of existing tax collection system. Also in this article the ways of entrepreneur's investment stimulation through the tax mechanisms are described.
Key words: taxes, tax policy, tax legislation, internal revenue code, value added tax, income tax, tax deduction.
Taxes are the main form of the government's income in most countries nowadays. That's why the tax policy can be characterized like the intersection of government agencies interests with the other participants of the state's economic activities.
The savings, that companies have (apart from the financial savings of the state itself) transfer into reality the possibility of investment in capital. But, unfortunately, these opportunities continue to remain potential, for their practical application it is necessary to implement different tax, credit, fiscal and other mechanisms. Thus, from my point of view the application of the tax mechanism is the most relevant and
important in the problem of investment process stimulation.
The importance of studying the investment attraction problem through the tax mechanism is because of the turbulence of the country's economy. Moreover, the tax role in the process of supporting and stimulating the activities of the parties involved is increasing.
The tax mechanism is a set of methods and rules of tax relations, with the help of which the achievement of tax policy objectives is ensured. The system of the tax mechanism is aimed at retaining and fixing the balance between the regulatory and fiscal functions of taxes. It is manifesting itself in the form of special tax regimes, changes in the maturity of the tax, and finally, in the form of tax benefits that are one of the most relevant and effective measures of investment stimulation.
It should be pointed out that the entire set of tax benefits can be considered as an element of an integrated system of tax regulation, including various forms, tools and types that stimulate an increase in the volume of their own financial resources.
Tax incentives are a means of influencing the application of legal norms on a taxpayer with the aim of encouraging them to take legitimate actions both in the field of taxation and in other spheres of public life (investment, economic, etc.)
There are following elements of tax incentives that are focused on easing the monetary obligations of economic entities to the state and the entire economic system:
- exemption of certain types of taxpayers from tax payment within a stipulated period of time;
- full or partial exemption of the object from taxation;
- benefits provided by reducing the tax base (deductions, discounts) and establishing a lower tax rate.
The problem of the relationship between the state and other economic participants was created due to the transition of the Russian Federation to market economy. There was need to strengthen the power of the state in the economy, as there were social and economic problems caused by this transition period. That is how tax policy has become the main instrument of state regulation of the economy as well as many other instruments. Taxes are one of the most powerful tools in economic management in market condition system. There is a strong correlation between well-being of the entire country, the tax system effectiveness and the right settings in the taxpaying system. It is well-known fast that taxes are the major profit generator and redistributor of any country. The definition of tax policy is a set of economic, financial and legal measures of the state to form the country's tax system in order to match financial needs of the state, different social groups, as well as the development of the country's economy through the redistribution of resources [1, p.9].
In the modern stage of economic development, the tax policy aim is to improve the legislation in this area on continuous basis. So, tax policy understandability is being enhanced and it becomes easier to forecast plan economic activities for taxpayers and government agencies that regulate these legal relations. The main measures of tax policy improvement are:
- determination of the exact list of taxes payable;
- each type of taxes calculation procedure improvement;
- inaccuracies in interpretations elimination;
- certain types of taxes rate reduction;
- tax administration improvement;
- enhance the clearness of inspections principles;
- tax holiday's emergence.
The other thing is that the state also seeks tax policy investment activity implementation improvement. Moreover, in the modern stage there were some changes in the law in real estate taxation tax policy.
In addition, there was made the change that "the tax base in respect of certain objects of immovable property was determined as their cadastral value as of January 1 of the year of the tax period" [2, p. 150]. Several changes have been introduced in the area of administrative improvement. So, a number of fundamental requirements for the use of the "institution of the bank guarantee of tax legal relations" were introduced by the the Ministry of Finance of the Russian Federation. In the field of taxation of extraction of natural resources (hereinafter NDPI) there was introduced a special formula, which takes into account the gas fields of various condensates conditions as well as the conditions of transportation of such gas.
There were law improvements in oil production field: crude and light oil products export customs duty was reduced, but the oil production base rate was increased [3, p. 53].
There is the issue of taxation system in cases when the individuals are selling the property as well. There are several legislation breaches that reduce the effectiveness of a country's tax policy:
1) The current procedure increases the taxation system repressiveness, leads to unequal taxation of all individuals, and skips large incomes. This happens through the following procedure:
- income tax payment exemption from the sale of property in cases when an individual owns for more than 3 years;
- income tax payment exemption in case it is received from the sale of securities not exceeding 3 million rubles for each year of ownership.
2) Income tax payment exemption in case it is derived from the sale of non-residential property and commercial real estate, when the owner is not sole entrepreneur.
3) In most cases, when the individual owned house less than 3 years he have to manipulate house prices in order to avoid tax overpayment.
Considering the legislation drawbacks mentioned above, the Ministry of Finance is improving taxation principles in this area. Therefore, we can conclude that the Ministry of Finance trying to ensure completion of all tax policy tasks in the organization of its activities:
1) Carries out investments support and its use in new industries.
2) Resists withdrawal and profit crisis through offshore accounts and overseas accounts.
3) Implements small business development supporting and promoting legislation.
4) Adopts a set of measures that allow activating unscrupulous taxpayer's control.
5) Regulates and improves each tax type policy.
The main goal remains is to ensure the tax system stability. An important goal as
well is tax administration improvement. The main corresponding to these goals tax policy results of 2017-2018 can be summarized in the following statements:
- federation subjects have the right to reduce tax rates for the simplified taxation system applicants for such an object of taxation as "income" from 6 to 1%, and also reduce single tax rate on income imputed of up to 7.5%;
- the VAT collection level increased due to the quality of administration improvement, which was made by the Federal Tax Service.
- the creation / change of consolidated groups of taxpayers is suspended;
- a basis creation for the subsequent work on the accounting, evaluation and efficiency monitoring, as well as the optimization of the exemptions and benefits provided by analyzing the system of benefits and preferences for tax and non-tax payments.
Summarizing, we can say that from year to year the state taxation policy will always be overflowed with various problems and diverse preventing them ways. When each of the problem solution ways is considered, the government always takes into account the consequences, as well as the various factors in each society sphere. The country taxation policy aim is small businesses support, preventing such problems as tax evasion, offshore accounts number reductions, increasing the level of literacy of the population in the field of tax law.
In addition it is also important to large organizations that are already matured in the world market, to concentrate the state attention on small enterprises, to provide them with a greater number of tax benefits and deductions. Because large economic potential is hidden exactly in small enterprises, which lies in the fact that this type of organization produces a multitude of innovative technologies, which is prompted by the need to compete and move in the market. However, the potential can be revealed only in the conditions of state stimulation of investment and innovation activities.
In general, the peculiarity of using tax incentives is related to the ability of the public sector to stimulate the taxpayers interest with a greater degree of enthusiasm to act in the interests of the whole society and, of course, directly for them personally.
The benefits provided to stimulate investment in the economy are the cause of the effect of the state budgeting system. Basically, tax breaks are often the cause of non-admission of incomes of budgets of all levels, subsequently reducing the efficiency of the fiscal function of the tax. However, tax incentives that stimulate investment activity, such a "rule" is characteristic only in the short term, afterwards, after the mechanism is effective, the investment results are a factor in the positive growth of the economic agent's labor productivity, which increases the amount of tax deductions, and eventually reimburses all costs of the budget sufficiently.[4]
Stimulation of investment activity is largely determined by the effectiveness of the use of the tax mechanism in the state, and depends largely on the decisions taken by the Government at the stage of the development of tax policy.
To fulfill this condition, it is necessary to supplement the existing tax preferences. And this can be done with the following steps:
1. To make lower tax rates on the largest taxes (income tax, property tax, etc.).
2. Provide tax freeze for a longer period for science-intensive startups and to expand the list of organizations that are given this type of tax benefit.
3. Creating favorable conditions for the promotion of the venture capital market
(promotion of venture capital firms).
So finally all these benefits will help to increase the number of small enterprises in the Russian Federation, as well as stimulate their interest in the production of innovative technologies, which will subsequently lead them to promote, both in the domestic and international markets, to obtain sufficiently high profits to create cash flows, which the organization will be able to invest back in its development.
Список использованных источников:
1. Пансков В.Г. Налоги и налогообложение. Практикум: учебное пособие для вузов / В.Г. Пансков, Т.А. Левочкина. - М.: Издательство Юрайт, 2015. - 9 с.
2. Кашин В.А. Налоговая политика России на современном этапе // Финансы. - 2016. - С. 150.
3. Симонов В.В., Сулакшин С.С., Подпорина И.В., Погорелко М.Ю. Бюджет и налоги вэкономической политике России // Монография. - М.: Научный эксперт, 2015 - 53 с.
4. Журов А.В. Налоговые льготы как стимул развития бизнес-ангельского инвестирования: опыт России, США и стран Европы // Вопросы государственного и муниципального управления. - 2010. - № 1. - С. 89-97.
