CURRENT TAX INITIATIVES AND INNOVATIONS: SOCIO-ECONOMIC FOUNDATIONS, THEORETICAL APPROACHES AND PRACTICAL APPLICATION

Abstract

The paper discusses the advantages and disadvantages of tax initiatives on the introduction of an excise tax on carbonated sweet drinks and red meat products, a fee for the use of plastic utensils and a new special tax regime for self-employed. Based on the complexity and diversity of the issues and in order to ensure the reliability of the conclusions and proposals the paper analyzes the problem in various aspects using an interdisciplinary approach: 1) in the context of topical problems of social development; 2) from the point of view of solving systemic problems of taxation in the Russian Federation and improving its legal regulation; 3) for compliance with the principles of taxation and the economic and legal essence of taxes and fees; 4) in the light of ensuring budget profitability and reducing financial costs. When considering the development of effective mechanisms of legalization, the authors proceeded from the need to ensure the unconditional constitutional obligation to pay taxes and fees, the mandatory application of penalties against defaulters, the inadmissibility of replacing the principle of obligation with the principle of voluntariness: the performance of the constitutional duty cannot be made exclusively dependent on civic consciousness and social responsibility, on the availability of various preferences. The authors are convinced that when applying incentive mechanisms, it is necessary to distinguish between non-payers and payers, without allowing the latter to be put in a worse position. The study resultes in the conclusion on the strengthening of legal regulation in terms of ensuring the mandatory tax liability, about the increase of the responsibility of legislators in the implementation of the principles of taxation in order to avoid the adoption of legal norms that contradict them.