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АКТУАЛЬНЫЕ ВОПРОСЫ ПОЛИТИКИ И ПРАВА
УДК 34.09
Shevchenko А.А.
3rd year Bachelor's Degree student Plekhanov Russian University of Economics Kemerovo Institute (branch) Kemerovo
ПУТИ РАЗВИТИЯ РОССИЙСКОЙ НАЛОГОВОЙ ПОЛИТИКИ
Аннотация: В данной статье рассмотрена налоговая политика в России. Приводятся ее основные проблемы и меры по ее совершенствованию, такие как совершенствование системы специальных налоговых режимов, сокращение времени, затрачиваемого на налоговую отчетность налогоплательщика и т.д..
Ключевые слова: : налоги, налоговая политика, налогоплательщики.
THE WAYS OF RUSSIAN TAX POLICY DEVELOPMENT
Annotation: This article examines tax policy in Russia. There are its main problems and measures to improve it, such as improvement of the special tax regimes system, reducing the time spent on taxpayer's tax reporting, etc..
Keywords: taxes, tax policy, taxpayers.
Tax policy is an important part of the country's economic policy. The improvement of existing tax system through the qualitative application of all tax policy methods, the implementation of tax reforms, the development of measures to improve tax administration can be a fruitful tool to stimulate the accumulation and rational use of the country's wealth, to promote harmonization of economic and social interests and thereby to ensure social and economic progress [1]. The main directions of tax policy are not a normative legal act, however this document is the basis for the preparation of draft amendments to the legislation on taxes and fees and their introduction into the government of the Russian Federation by the Federal agencies of executive authority. In addition to solving problems in the field of budget planning, the main directions of tax policy allow economic agents to determine their business targets taking into account planned changes in tax sphere for a three-year period, which predetermines the stability and certainty of the conditions for conducting economic activities in the territory of the Russian Federation.
The main objectives of the tax policy are, on the one hand, maintaining budget sustainability, obtaining the required amount of budget revenues, and, on the other hand, supporting entrepreneurial and investment activities that ensure the country's tax competitiveness in the world arena. At the same time, any innovations, even those aimed at preventing tax evasion, should not lead to violation of the constitutional civil rights, worsen the current balance of taxpayers
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rights and tax authorities, negatively influence the competitiveness of the Russian tax system.
It is planned to improve approaches to conducting tax audits, to raise the level of information support and automation of tax authorities, to provide information interaction between tax, customs, law enforcement and other bodies, to improve the state registration of legal entities system [2].
The most important instrument of the state in the context of globalization is the long-term tax policy. It is the long-term tax policy that is to ensure high rates of economic growth, the innovative nature of production, to promote the creation of conditions for raising the material level and quality of life, and the country's entry into the sphere of international economic relations on an equal footing.
As part of the tax policy, crisis intervention envisage introducing a number of amendments to the Tax Code. First of all, amendments are made to the most profitable income articles, in particular, to the taxation of raw materials. So, in terms of the mineral extraction tax in the part of oil, a transition to the taxation system based on the financial result is expected.
More important aspect in modern conditions is state support for small and medium-sized businesses, since this category of business entities is more exposed to economic risks. First of all, this concerns changes in the definition of a small, medium-sized enterprise. So, the quantitative criteria were doubled, now the microenterprise is the organization with revenues of up to 120 million rubles, a small enterprise - up to 800 million rubles, the average enterprise - up to 2 billion rubles. This leads to the fact that a larger number of enterprises will be able to qualify for benefits and subsidies.
Organizations received the right to apply tax deductions when using a single tax on imputed income and the patent taxation system in part of the cost of acquiring cash register equipment of a new type. In addition, for another three years until December 31, 2020, the single tax on imputed income was extended, which was planned to be canceled from January 1, 2018. Regions of the Russian Federation were granted the additional right to reduce tax rates for a single tax on imputed income from 15 to 7.5%, and to reduce the rate from 6% to 1% when using a simplified taxation system with an object of taxation. Since these taxation regimes are the most common among entrepreneurs and small businesses, it is expected that up to 3.5 million business entities will be able to use them.
Nevertheless, despite the tax breaks the state plans to tighten control over the concealment from paying taxes. So the fines for doing business without state registration are planned to increase 10-fold, the amount of the fine will be from 30 to 50 thousand rubles, while at present the amount of fines varies from 500 to 2000 rubles. In addition, the draft law also provides for the confiscation of manufactured goods, raw materials, capital equipment of illegally operating entrepreneurs [3].
In order to improve and pay taxes, it is possible to propose a number of measures that should lead to an acceleration of the Russian financial industry development, speed up investment and business activity and, consequently,
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increase the long-term stability of the Russian Federation financial system. Measures to improve tax policy are:
- improvement of the special tax regimes system;
- reducing the time spent on taxpayer's tax reporting;
- simplification of tax accounting and its further convergence with accounting;
- development and improvement of electronic document management;
- reduction of expenses for tax administration by improving the methods for conducting tax audits, introducing new forms of work with taxpayers, reducing the number of litigations;
- optimization of interaction between taxpayers and tax authorities;
- reducing the number of errors in the correctness of determining the tax base for income tax due to convergence of tax and accounting;
- development and organization of the institute's preliminary tax clarification activities;
- increasing the efficiency of doing business by using information resources of the Federal Tax Service of Russia [4].
Thus, it can be noted that the planned changes in the tax legislation give more benefits for the development of small and medium-sized businesses, but at the same time tighten penalties for violations, i.e. for illegally receiving money. However, in Russian tax system there are undeniable disadvantages that prevent the tax system from developing properly, which makes it imperfect. That is why the ways of improving the tax system were highlighted to improve it and create more favorable conditions for business development on the territory of the Russian Federation.
References:
1. Пансков, В. Г. Налоги и налогообложение. Практикум : учебное пособие для вузов / В. Г. Пансков, Т. А. Левочкина. — М.: Издательство Юрайт, 2015. — 319 с.
2. Налоговая политика государства : учебник и практикум для академического бакалавриата / под ред. Н. И. Малис. — М.: Издательство Юрайт, 2015. — 388 с.
3. Черник, Д. Г. Теория и история налогообложения : учебник для академического бакалавриата / Д. Г. Черник, Ю. Д. Шмелев ; под ред. Д. Г. Черника. — М.: Издательство Юрайт, 2016. — 364 с. — Серия : Бакалавр. Академический курс.
4. Тюнин А.И. Налоговая политика Российской Федерации как фактор государственного регулирования экономики: проблемы и перспективы / А.И. Тюнин, И.А. Скоробренко // Наука. - 2016. - №2.
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