Categories Of Taxpayers Research Articles

ОСОБЕННОСТИ ПРИМЕНЕНИЯ СПЕЦИАЛЬНЫХ НАЛОГОВЫХ РЕЖИМОВ ДЛЯ СУБЪЕКТОВ МАЛОГО ПРЕДПРИНИМАТЕЛЬСТВА В РОССИИ

Introduction: The article deals with special tax regimes as instruments of state stimulation of development of small businesses. In the current economic conditions, small and medium-sized businesses in accordance with the tax legislation are offered a number of tax systems and tax benefits aimed at minimizing and optimizing the taxation of these categories of taxpayers in order to support their activities. 
 Materials and methods: in order to study the peculiarities of the application of special tax regimes separately and in conjunction with other taxes, the following methods were used: observation, comparison, analysis and synthesis, study and generalization.
 Results: according to the results of the study, conclusions were made about the problems in the application of special tax regimes and the need for further improvement of taxation of small and medium-sized businesses. 
 Discussion: the conducted research allows us to conclude that the application of tax regimes for small businesses brings benefits to both taxpayers and tax authorities, but such special regimes still need to be revised and clarified some of the issues that arise in the process of their practical application in the Russian Federation in modern conditions.
 Conclusion: the article substantiates the idea that the stimulation of small business, as one of the directions of the tax policy of the state, should take into account the peculiarities of certain categories of taxpayers.

IMPROVING TAX COMPLIANCE IN A GLOBALIZED WORLD: AN APPROACH OF BRICS COUNTRIES

Introduction: The article is devoted to the issues of improving tax compliance. The tax gap leads to the loss of the planned revenues to the budgetary system, therefore the Russian Federation, as many other countries, is trying to give an adequate forecast of the possible tax gap and minimize the amount of the falling out revenues. Methods: comparison and analysis, comparative legal method. Analysis: to decrease the tax gap it is necessary to adopt a complex of measures such as improving: (1) access to information needed by tax administration, (2) exchange of information between tax administrations of different countries (3) horizontal monitoring and risk management. At present, Russian tax law includes both traditional and modern forms of tax audit that need to be developed on the following directions: (1) providing for the expanded electronic documentation circulation between the tax administration and taxpayers, (2) reduction of time and material costs of the preparation and submission of tax returns, and other. Results: the effective elimination of the tax gap requires coordinated and consistent application of the abovementioned measures taking into account the economic situation and the actual capacity of certain categories of taxpayers in regard to paying taxes. In the context of the BRICS, it is proposed to adopt international conventions aimed at improving tax compliance and creating conditions for a fair resolution of cross-border tax disputes.

SMALL BUSINESS: THE APPLICATION OF SPECIAL TAX REGIMES

Small business is an important sector of the market economy of any state, due to a number of objective reasons. As a result of the development of small and medium-sized businesses, new jobs are created, new sources of income appear in the structure of the household budget, the social burden in the expenditure part of the budget decreases. Thus, in the system of economic relations, small business can solve a number of social issues aimed at increasing employment and welfare of citizens. In addition, a small business allows to adapt the production to changing circumstances and thereby respond quickly to market needs; makes products cost-competitive and as a result, a layer of small business for the state is a major source of tax revenue. Today to subjects of small business according to the legislation are offered a number of the systems of the taxation and tax privileges directed on optimization and minimization of the taxation of these categories of taxpayers for the purpose of the state support of their activity. The article analyzes the existing special tax regimes for small businesses, identifies the advantages and limitations of each of them.

Punishing tax offenders in France and Great Britain: two criminal policies

PurposeSince 2008-2009, the governments in France and Great Britain have encouraged more rigorous penalization of tax evaders. This paper aims to investigate the implementation of these policies on the basis of an important and original empirical material.Design/methodology/approachThe study done in France relies on interviews conducted with representatives of law enforcement agencies on public statistics and on an innovative database compiled from nearly 600 cases submitted to the judiciary. The comparison with Great Britain is developed through interviews conducted with different participants in the fight against tax fraud and statistical information.FindingsThis paper describes the recent evolution of the machinery for screening tax-related wrongdoings in France and in the UK. It demonstrates that whilst publicly calling for harsh punishment against tax dodgers, in practice, both governments tend to seek a balance between the growing demand for tax equality and the belief that the State should not intervene in the economic realm. This strategy leads to the over-representation of certain categories of taxpayers. Despite the commonalities resulting from the numerous filters before prosecution, the penal strategy takes on two different shapes on either side of the Channel: whereas the British institutions support an “exemplary punitive” system, French regulatory system favours a “quasi-administrative” treatment. The French tax authority continues to use the criminal procedures mainly as a financial instrument for the improved restitution of stolen taxes. The policy of Her Majesty’s Revenue and Customs, supported by the “Sentencing Guidelines”, aims much more at obtaining exemplary convictions.Originality/valueBased on a large empirical material, this paper highlights the different outcomes of the criminal trials against tax evaders in the two countries.

Regional features of the individual income tax

Tax on income of physical persons according to the method of establishing refers to federal taxes, however, is the establishment of a regional peculiarities. Currently, in accordance with the distribution of taxes between the budgets of the order, the share of this tax in the regional budgets is directly dependent on the level and income level received by the population, to carry on activity in a particular area of the country. The article discusses the possibility of impact on the taxation of income of different categories of individuals from the regions. Since the tax on personal income has expressed toms-social orientation, in the Tax Code of the Russian Federation provided for the regions eligible for the establishment of a number of benefits for certain categories of taxpayers. This article describes the possible impact on the taxation of income of different categories of individuals from the regions by establishing incentives. The issues of granting tariff preferences income owners of private farms on the example of the Moscow region. An important social task of the state related to the support of family and birth rate increase, which is be implemented in the Russian Federation in the framework of the tax on personal income, is exemption from personal income tax funds regional maternal (family) capital. The regional legislation can be traced virtually the same position on the determination of the number of children in the case of birth (adoption) of which the inhabitants of the region there is a right to additional measures of state support and tax benefits. The data on the size of the analysis of the results of the regional maternity capital and the terms of its provision. We describe the benefits that the regions were able to provide 2016 individuals - payers of personal income tax on income from the sale of real estate. We consider the benefits that are currently install or may be establish by laws of subjects of federation in the taxation of payments under the attraction of labor resources. Data on factors deflator amounts established in the regions and affecting the tax-to moves of foreign nationals engaged in labor activities in Russia. The conclusion is that, on the one hand, the list of options for the provision of tax relief on personal income for the region in recent years, and incremental, but, on the other hand, regions have the capacity and increase the size of tax revenue due to the increase the tax burden on foreign nationals working in Russia.

Страховые взносы: порядок расчета и уплаты

This article describes the calculation and payment of insurance premiums to the Pension Fund, Compulsory Medical Insurance fund and Social Security in 2014.
 In 2014, amendments, relating to the calculation and payment of insurance premiums to extrabudgetary funds took effect: the basis for assessment were indexed, benefits to certain categories of taxpayers were extended. At the same time, though the size of a fixed fee was reduced for entrepreneurs, which is especially beneficial for small businesses, but they were obliged to pay an additional 1% of the income, exceeding 300 000 rubles per year. The general rate of insurance contributions in 2014 is 30%: to the Pension Fund is 22%, to the Compulsory Medical Insurance fund is5.1% and 2.9% to the Social Insurabce fund. We believe that we should not abandon the savings part of the pension , as it forms the future retirement of the employee. When forming savings pension, different approaches to its accrual is liquidated. Pension officials and other employees will depend on the length and size of the salary. Citizens must choose where to invest your savings for future pensions themselves. Amendents in the legislation on compulsory insurance premiums for individual entrepreneurs gives certain benefits to small entrepreneurs in comparison with previous years, as they reduced the size of the fixed payment, but the same time were obliged to pay an additional 1% of the income, exceeding 300 000 rubles per year. This may affect on their business, striving to hide their income and make tax offenses and go to the “shadow”." Considering the average wage in Russia, per capita income of the country, we consider it necessary to increase the size of the standard income up to 500 000 rubles per year or reduce the rate of contribution to the excess amount to 0.5-0.7%.

Public Perception and Attitude towards Value Added Tax (VAT) in Nigeria

This study assesses the level of tax education, particularly the level of understanding of VAT law amongst three categories of taxpayers in Nigeria. The data for the study were collected by means of structured questionnaires administered to the respondents. The analysis of results showed that most of the respondents have poor knowledge of VAT law in Nigeria, irrespective of their level of literacy, and that there was no significant difference in the amount of knowledge of VAT law amongst the three groups of respondents used for the study. A suggestion was made of an aggressive and widespread public education on VAT matters that could involve an integration of tax education into the curricula of education in our institutions of higher learning and general public enlightenment through media, and organized workshops for specific groups.

Prelievo contributivo e fiscale e spesa pensionistica nella finanza pubblica in Italia*

Abstract The reform of the pension system under discussion now in Italy has to tackle equity problems as well the slow down of public expenditure and the size and structure of revenues. Economic and demographic trends shed light on an increasing disequilibrium in the social budget. The points discussed in this paper as to the expenditure side relate to the necessity for a closer linkage between individual costs and benefits. On the revenue side, a part from a reference to tax effort for different categories of tax-payers, the social contribution versus fiscal revenue schemes are looked at. Particularly, a suggestion is made with reference to the different compliance degree and to the need for a better use of data available within the public sector to fight evasion.