ПРОБЛЕМЫ ФУНКЦИОНИРОВАНИЯ РОССИЙСКОЙ СИСТЕМЫ НАЛОГООБЛОЖЕНИЯ В ОЦЕНКЕ МЕЖДУНАРОДНЫХ ЭКСПЕРТОВ

Abstract

The article presents materials of empirical studies of the influence of the tax burden on business on the rating of the perfection of tax systems among the countries of the world. To form a rating in accordance with the adopted methodology, a medium-sized enterprise is considered in each country (the criteria are the same for all states), which, under the conditions of the national taxation system, makes payments and acts as a tax resident. In addition, the results of surveys conducted by the expert community among business owners in the countries participating in the study are used. The ranking of countries according to the degree of favorable conditions for taxation is determined as the arithmetic mean of individual components (indicators). Based on the analysis of the tax burden on business in the Russian Federation and a number of foreign countries, as well as the dynamics of the time for preparing reports and paying all taxes for the period 2010-2018. the following conclusions were made in the work: 1) the countries leading the rating are characterized by a small number of taxes paid and simplicity of tax administration; 2) in Russia, a relatively small number of types of taxes for business in comparison with the global average corresponds to the balance of the tax system and the ease of application of taxation; 3) in order to further improve taxation, it seems advisable to reduce not only the tax burden, but also the total number of various types of government exemptions in the existing system of taxes and fees, as well as simplify their collection as much as possible, including through digitalization, which will reduce the time spent on tax administration.