ДИНАМИКА РАЗВИТИЯ НАЛОГОВОЙ СИСТЕМЫ И НАЛОГОВОГО АДМИНИСТРИРОВАНИЯ В РОССИЙСКОЙ ФЕДЕРАЦИИ

A I Pogorletskiy,N N Bashkirova

doi:10.15826/jtr.2015.1.1.001

Abstract

The main purpose of this article is to investigate the process and summarize the results of changes in the tax area in Russia with regard to the evolution of the national tax system and the tax administration reform. To this end, the methods of historical analysis and comparative study are used. Based on these methods, the evolution of the tax system of the Russian Federation is described from the point of view of the dynamics of transformation of the tax structure and modification of the tax rates, as well as changes in the forms and instruments of tax administration. To research and estimate the competitive ability of Russia in the international financial framework, an evaluation of the contemporary Russian tax system is made in regard to the tax burden level and general fiscal conditions for doing business. It is demonstrated that the ongoing reform will help Russia become a more attractive place for doing business. Basic stages in the development of the Russian tax system, along with the main features of taxation, are identified. As a result of an analysis of the development of tax administration in Russia over the past 25 years, general stages in reforming and institutionalizing tax administration are summarized. In order to investigate the capacity and resources of the Russian tax system and tax administration, the results of implementation of some new services and procedures are evaluated. Mid-term and long-term perspectives for the development of the tax system are outlined, followed by an overall conclusion.

Highlights

According to the basic principles of classical economic science and theory of finance proposed by such famous economists as Adam Smith, David Ricardo and Adolf Wagner, modern national tax systems must meet the requirements of simplicity, clarity and stability as well as to satisfy the criteria of easiness and plainness of tax administration
When analyzing the tax burden in economy, it is important to take into account at least two factors which affect the character and interpretation of the results of such an analysis: 1) for countries whose tax incomes depend largely on foreign-trade prices and the international economic situation, it is accepted to determine cyclical and structural components of the tax burden [Entin, 2004]; 2) the amount of tax income of the Consolidated Budget and the correlation of this amount with other economic indicators is not the only tax burden characteristic on the basis of which it is reasonable to draw a conclusion about the level of tax withdrawal compared to other countries [Panskov, 2013]
We will try to answer the question of how strong the tax burden in Russia is, not according to surveys of entrepreneurs on the basis of which conclusions are drawn in the rankings of Doing Business Reports, but using official statistics of the Russian Ministry of Finance

Summary

Introduction

According to the basic principles of classical economic science and theory of finance proposed by such famous economists as Adam Smith, David Ricardo and Adolf Wagner, modern national tax systems must meet the requirements of simplicity, clarity and stability as well as to satisfy the criteria of easiness and plainness of tax administration. The evolution of the Russian tax system in the 1990s, 2000s and 2010s, has led to a radical improvement of the national tax system, significant simplification of the national tax legislation, decrease in the number of taxes and the level of tax burden, and a higher efficiency of tax administration. The Tax. Code of the Russian Federation, introduced in 1999–2001, replaced the previous numerous and diverse legal acts governing taxation, and optimized the structure of taxes. – changing of rules of offset of overpaid taxes; – introduction of procedures for pre-judicial settlement of tax disputes; – simplification of cameral review; – ban on repeated submission of paperwork for review; – adoption of the Concept of planning of external tax audit and criteria for the risk of tax offense committed by taxpayers; – simplification of tax rules and decrease in tax burden within anti-recessionary measures; – development of a system of reporting via telecommunication channels.

Objectives

Results

Conclusion