Special Tax Regimes Research Articles

State support for self-employed citizens during the coronavirus pandemic

The subject of this research is the support measures provided by the government Russian Federation for self-employed citizens who fall under a special tax regime “tax on professional income” in the conditions of the spread of the new coronavirus infection (COVID-19). The experiment of implementation of a special tax regime and the adoption of measures to support self-employed population in the time of pandemic plays an important role for the Russian economy. Legalization of activity of the growing number of self-employed citizens is the indicator of awareness and the manifestation of legal culture of the Russian population, and support provided by the government testifies to their participation in well-being of the population. Successful accomplishment of the set task is reflected in the statistics – as of December 31,.2020, the number of self-employed population amounted to 1,603,638 persons, while in the beginning of the pandemic it was 563,722 persons across the Russian Federation. The authors determine the two types of state support measures: general measures for businesses and the self-employed; as well as special measures intended solely for the self-employed. The application of systematic, formal-legal, comparative-legal, and structural-functional methods, allows examining the state support measures for the self-employed within the framework of implementation of the economic function by the government. Analysis is conducted on the actual statistical data and recent amendments to the legislation. The scientific novelty and practical importance of this work lies in comprehensive examination of the key measures of provided by the government of the Russian Federation for self-employed citizens in the time of COVID-19 pandemic, as well as in comparative analysis with the measures provided in foreign countries. Special attention is given to the comparative analysis of state support measures in Russia and Germany.

Self-employed persons as the actors of tax legal relations: problems of normative legal regulation

This article examines the normative legal regulation of certain provisions of the legal status of self-employed persons who are the payers of self-employment tax in the Russian Federation. Attention is given to the analysis of such characteristics of the legal structure of this special tax regime as taxpayers, object of taxation and tax rate (in the aspect of social security of the actors of these tax legal relations, alongside other categories of self-employed persons). Assessment is given to the content of Russian legislation considering the legal norms of foreign countries (France, Germany, the United States, and Canada) that have positive and long-term experience in the questions of taxation of income of this category of taxpayers. The conclusion is made on the existence of flaws in naming this special tax regime proposed by the legislator, determination of the range of persons who qualify as the taxpayers in such tax legal relations, and the object of taxation. In view of this, the author formulates the original revision of the norms of the Part 1 of the Article 4 and the Paragraph 4 of the Part 2 of the Article 6 of the Federal Law “On Carrying out Experiment on the Establishment of Special Tax Regime – Self-Employment Tax”; as well as advances the opinion on the need to implement the progressive scale of taxation of income of self-employed persons with a mandatory non-taxable minimum and guarantees of their social security on equal terms with other persons engaged in work and professional activity.

Выявление признаков «дробления бизнеса» на территориях с особым экономическим статусом Дальнего Востока

The issue of “business fragmentation” has been relevant in Russia for over ten years. Business striving to ensure competitiveness makes it necessary to look for mechanisms to reduce the tax burden, applying special tax regimes or preferential tax conditions for residents of territories with special economic status. In this paper, the authors analyze the theoretical prerequisites for substantiating the signs of “business fragmentation,” and study the scope of application of “business fragmentation” schemes within the framework of preferential tax conditions for territories with special economic status in the Far East. The basic research methods were content analysis, comparative analysis and synthesis. As a result of the content analysis of judicial practice, the criteria for business fragmentation, confirming the formal division of a business, were substantiated. The authors carried out a comparative analysis of resident companies and identified, based on open data, 159 residents of priority social and economic development areas (PSEDAs) and 625 residents of the Free Port of Vladivostok (FPV) with signs of “business fragmentation.” Those amounted to 28.49 % and 29.48 % in the total number of active residents, respectively. Vladivostok is the leader in terms of the number of residents with signs of “business fragmentation,” with 443 residents of the FPV. The most common signs of “business fragmentation” among resident companies in territories with a special economic status of the Far East are substantiated: common persons managing companies, common or identical type of activity, and common address of location. Common types of activity among resident companies with signs of “business fragmentation” within territories with special economic status of the Far East are warehousing and auxiliary transport (15 % of PSEDA; 12.3 % of the FPV); construction of buildings (16.5 % of the FPV); and operations with real estate (14 % of the FPV).

НАЛОГОВЫЕ ИНСТРУМЕНТЫ ПОДДЕРЖКИ МАЛОГО И СРЕДНЕГО ПРЕДПРИНИМАТЕЛЬСТВА В РОССИИ

The current stage of development of small and medium-sized businesses is characterized by unprecedented conditions for the deployment of the coronacrisis. In such conditions, state support for business is the most important factor in its functioning. Of particular importance among the measures of financial support are tax ones. The article aims to characterize the tax policy in relation to small and medium-sized businesses in the pre-coronavirus and current periods. The article analyzes the fiscal significance of special tax regimes, the specifics of taxation of self-employed citizens, measures of tax support for small and medium-sized businesses during the spread of coronavirus infection. Some tax measures are proposed at the stage of recovery from the corona crisis of Russian small and medium-sized businesses.

Opportunities for Tax Culture Formation of Self-Employed

Self-employment in Russia characterized by a high level of shadow employment. The special tax regime was designed to carry out this activity from shadow. In this case, it is necessary to take into account the peculiarities of the taxpayers behavior and their tax culture. The purpose of the article is to study the tax culture, factors influencing its demonstration in the taxpayers behavior, as well as to identify the features of tax culture in the field of self-employment. The information base of the article composed documents regulating the activities of self-employed, statistical data on the quantity, structure and dynamics of self-employment in the Russia and other countries, sociological surveys of self-employed. The main difference in the interpretation of tax culture is associated with the definition of its subjects. Therefore, the role of subjective factors in the taxpayers behavior is often overestimated. It is concluded that it is necessary to consider the issue of the tax culture of the self-employed not only from the point of view of their mentality, but first of all from the point of view of the external conditions of their activity. Low and irregular incomes, lack of social guarantees and financial support lead to the formation of the self-employed tax culture in the conditions of «survival». In this regard, actions to improve the tax culture by influencing internal factors are ineffective.

Конкурентоспособность профессий самозанятых граждан

The Russian Federation has established and introduced a tax on professional activities (NAP) as part of the development of special tax systems, but the competitiveness of the professions offered by the tax legislation is not taken into account. The authors determined the purpose of the study: the expediency of using the professions specified in the tax legislation to provide services for personal, domestic and (or) other similar needs, For this purpose the following tasks were solved: the place of the NDP in the aggregate of all existing special tax regimes of the Russian Federation was considered; a comparative analysis of the application of taxation of self-employed citizens in Russia and abroad, in particular, in Germany, is carried out. The study uses methods of statistical observation, comparison, and analysis. It is revealed that during the period of use of the NDP, although the number of entrepreneurs has increased, but budget revenues are insignificant. The comparison of the lists of professions showed that the professions allowed for use by self-employed citizens (freelancers) in Germany differ from the Russian ones established by law: they are competitive in the economy. Self-employed citizens must confirm their professions with diplomas, belong to professional associations, associations, be sure to study at advanced training courses, compete with an employee. The analysis of the reasons for the use of the NAP regime by individuals in Russia showed that professional activity within the regime is forced and is aimed at obtaining additional, rather than basic, earnings, as in GermanAs a result of the study, it was found that the professions specified in the legislation of Russia are not competitive. It is proposed to change the list of NPA professions taking into account special professional education and competitiveness in the labor market.

Special aspects of tax liability of small business enterprises in Russia

In modern economic conditions, the state of small business is an indicator that reflects the dynamics of the development of the main socio-economic trends occurring in the country. In return, the current crisis phenomena have a negative impact on the development of small business, which contributes to the formation of the middle class, which makes up a significant part of the economically active population of the country. Despite all the measures provided by the government of the Russian Federation (tax holidays, subsidies, reduction of the tax burden due to the introduction of special tax regimes, etc.), the number of small businesses is decreasing. This article analyzes the current state of the state’s tax policy in relation to small enterprises, examines the issues of taxation of small enterprises in Russia, and identifies the main trends and disadvantages of taxation of small businesses. The most complex and urgent problems of functioning and further development of small businesses are identified and characterized. Statistical data on the dynamics and structure of small businesses by type of economic activity in Russia, the dynamics of the tax burden on small businesses, and tax revenues to the budget of the Russian Federation are presented and analyzed. The article substantiates the need to reform the tax system as a necessary measure to support small businesses, designed to improve and accelerate the dynamics of socio-economic development of the state.

Taxes of the Russian Federation: Review and Systematization Taking into Account the Innovations of 2021

The article provides up-to-date information necessary for calculating taxes and contributions paid by Russian taxpayers in 2021. Information is presented in four groups: Federal taxes, regional taxes, local taxes, and special tax regimes. For each group of taxes are the main elements of taxation, such as taxation object, tax base, tax rate, tax period and terms of payment.

On certain peculiarities of implementation of tax on professional income

This article explores the experiment on the establishment of special tax regime – “tax on professional income” in the practice of administering individual entrepreneurial activity and unreported employment. The author determines the uncertainty of the legal status of the self-employed citizens as a new category of taxpayers; outlines the problem of unreported employment as one of the prerequisites for conducting the experiment; as well as characterizes the peculiarities of different categories of self-employed citizens. Special attention is given to the assessment of factors of a significant increase in taxpayers in the category of tax on professional over a short period of the conducing the experiment. The article reviews certain controversial issues of the practice of implementation of experimental tax regime and the main reasons for its attractiveness for the taxpayers. The research employs the methods of analysis and synthesis, description, comparison, analogy, statistical data analysis. The author examines the hypotheses on the factors of substantial increase in the number of taxpayers in the category of tax on professional income, which include the expansion of the territory for the experiment, mass scale transition of taxpayers from other special tax regimes, use of tax in professional income for tax optimization purposes. The statistical analysis of tax reporting and review of the expert opinions allowed the author to conclude on the relevance of the special tax regime – “professional income tax”, its potential application as a method for legalization of income of self-employed citizens, as well as the need for interim assessment of the results and the fiscal effect of the conducted experiment.

Eurasian Company as a Tool of the EAEU Anti-crisis Strategy

A new stage in the development of the integration process within the EAEU coincids with the deepening crisis in the global economy and actualizes the search for deepen economic and industrial cooperation. One of such mechanisms is Eurasian Company ‒ a special form of legal entities with the right to conduct financial and economic activities throughout the EAEU. The purpose of this study is to analyze the experience of creating supranational companies in existing integration organisations and to determine the basic approaches to the creation of Eurasian Companies. The article discusses in detail the regulatory framework and practice of Societas Europaea operating in the EU, including the regulatory framework and statistical data on the activities; Caribbean Community Enterprises; interstate financial and industrial groups in the CIS. The rules of foundation, operating conditions, the main goals of creating regional TNCs and the degree of their achievement in each of the integration associations are analyzed. The author outlines the prospects for the Eurasian Companies development provisions regarding the status of Eurasian Companies for those enterprises whose activities can provide the highest integration effect; development of a special tax regime; providing opportunities for preferential financing. The research results can be used in the draft regulations on Eurasian Companies.

Самозанятые граждане: понятие и правовое регулирование

One of the topics discussed at scientific conferences and considered in the legal literature in the past few years is the selfemployment of citizens. This article analyzes the use of the concepts of “self-employment”, “self-employed citizens” in current legal acts and judicial practice of the Constitutional Court of the Russian Federation, on the basis of which it is concluded that there is no legislative definition of these concepts and a unified approach to their application in judicial practice. As a result of consideration of the points of view existing in the theory of law regarding the concept of “self-employed citizens” and persons who can be attributed to them, the opinion was developed that “self-employed citizens” is not a legal concept, but a general (collective) concept that denotes individuals independently providing themselves with work. An overview of the provisions of civil and tax legislation, as well as the legislation of the constituent entities of the Russian Federation, regulating the activities of self-employed citizens is presented. Particular attention is paid to the experiment carried out in a number of constituent entities of the Russian Federation to establish a special tax regime “Tax on professional income”

U.S. taxation: The description and impact on small businesses

Subject. The article discusses the development of small businesses in the USA though supporting measures. Objectives. We suggest how small businesses should be supported and developed by analyzing the relevant practices in the USA. We also identify and analyze factors and conditions that contribute to the development of small businesses through supportive measures taken in the USA. Methods. We use the methods of analysis, synthesis and logic research through the creative data approach. Results. In this article we analyze the specifics of tax treatment of business and small business, first of all, in Foreign Trade Zones and in the USA as a whole. We reveal special tax regimes in the USA, referring to the business environment of SME in Russia just for the sake of comparison. Having analyzed relevant positive practices in the USA, we suggest how small businesses should be supported and developed in Russia, which is the novelty of this study. Conclusions and Relevance. We conclude that the he apparatus the USA uses to bring its small business sector to the international market and expand its operations, helps businessmen increase their profit and sales, get more free from seasonal fluctuations and turbulence in the domestic market and receive real financial aid. Supporting the small business, the State should prioritize ensuring sufficient jobs for the people, including the creation of additional ones.

Problems of jurisdiction in disputes involving a self-employed individual as a special subject of economic activity with an undefined legal status

Due to proliferation of the experiment on introduction of special self-employment tax regime across the Russian Federation, the number of self-employed individuals is expected to rise. Moreover, the lockdown brought on by the current pandemic led to a sharp increase in self-employment. This circumstance makes the subject of this research more relevant – the questions of legal status of self-employed individuals in connection to their financial-legal and procedural-legal aspects. The article analyzes the doctrinal approaches towards definition of jurisdiction, the use of which allows overcoming current legislative gap. Research is conducted on the normative act and case law of the Constitutional Court of the Russian Federation that forms the conceptual approach towards self-employment. For the first time, the activity of a self-employed individual is examined in relation to the concepts of economic, entrepreneurial, and professional activities. The problem of undefined procedural status of a self-employed individual is explored in conjunction with its undefined status in the substantive law. A conclusion is made that such activity should be classified as economic. The scientific novelty consists in posing the question of jurisdiction of disputes involving self-employed individuals. The author concludes on undefined nature of self-employed individual in the substantive law, which leads to legal uncertainty of their procedural status. The uncertainty is expressed in the absence of rules of jurisdiction over disputed involving self-employed individuals. The author makes proposal for changes to procedural legislation.

Economic Entities in the Context of Technological Modernization of Economy: Priority Trends Taking into Account Digital Transformation

The basis of this study is the use of elements of an innovative methodology of post-institutional analysis based on the interdisciplinary synthesis, which involves overcoming the monodimensionality, dichotomization and dogmatism of many concepts of orthodox neo-institutionalism. The main idea of this study is to apply an interdisciplinary approach to study the impact of technological modernization on economic entities and identify priority trends taking into account digital transformation of public relations. The assessment of the current problems under study and the conceptual framework of the study were carried out on the basis of studying and rethinking the results of numerous works by European and Russian scientists, as well as the legislation of the Russian Federation. The regulatory framework covers current domestic legislation in the field of civil, business and tax law, which regulates innovative activities. As a result of the conducted research, it is established that innovative activity is managed by a large number of regulations of various industry affiliation, which do not have any systemic connection with each other. The existing terminological intricacy is revealed in innovation legislation. The current legislation, including at the level of the constituent entities of the Russian Federation, does not set the criteria and the indicators of an innovative organization. This serves as a factor that both complicates obtaining state support and hinders the wider introduction of innovations. The mechanisms of stimulating innovative activity provided by the tax legislation are investigated, and their effectiveness is also evaluated. The article proves the need for adoption of a special Federal Law aimed at regulating innovative legal relations. The need to improve the tax legislation is justified in terms of creating a special tax regime for subjects of innovative activity. It is proposed to expand the measures of state support for innovation activity within the subjects in the Russian Federation by introducing the institute of innovation voucher. The role of responsible innovations for sustainable business development in the period of digital transformation of society is defined.

Вовлечение в организованный рынок такой формы самозанятости в сельских территориях, как личные подсобные хозяйства граждан

Abstract. Within the framework of a set of measures for the implementation of the national project on small and medium-sized enterprises and support for individual entrepreneurial initiative in accordance with the Decree of the President of the Russian Federation on national goals and strategic development tasks, the importance of involving citizens in independent production activities is reflected. In this regard, Federal Law No. 422-FL of 27 November 2018 (hereinafter referred to as the Law) initiated a tax experiment to establish a new special tax regime “Tax on Professional Income” (hereinafter referred to as the TPI). The purpose of the study is to determine the economic impact of the new tool on the involvement in economic turnover of such a form of self-employment in rural areas as personal subsidiary farms of citizens. Tasks: 1) using the deductive method of theoretical research to analyze the effect of the experiment on the application of the new special tax regime on the territory of Russia; 2) to consider in practical situations the options for applying the TPI for self-employed citizens; 3) systematize data on the calculation of naps in the form of a model that has theoretical and practical significance for the involvement of private subsidiary farms (hereinafter referred to as PSF) in an organized market. Research methods: deduction, axiomatic, analysis, synthesis, comparison, experiment, measurement. The scientific novelty and results is that according to the Law, a new target group is allocated – self-employed citizens who indicate services in different fields of activity. In agriculture, it is also necessary to direct the activities of PSF that sell their own products to an organized market. Results. In order to help improve financial literacy with the support of self-employed entrepreneurs, a comparative analysis of deductions for the calculation of professional income tax was conducted. Algorithms for calculating naps have been developed, which are the basis for considering practical situations. A model has been compiled that systematizes the procedure for applying the TPI for self-employed citizens.

Special Tax Regime Applicable to Contributions of Controlling and “Qualifying” Participations in Italy: Recent Developments

This article addresses the main features of the tax rules applicable to contributions of participations under Italian law in light of experience gained since the broadening of the favourable tax regime relating to contributions of “qualifying” participations. The authors highlight the main characteristics of the regime with a focus on transactions involving non-resident entities.

Patent System of Taxation in the Russian Federation: Problems of Application and Development Prospects

Currently, the implementation of support and ensuring the development of small and medium-sized businesses in the Russian Federation is one of the most important tasks of the state. The primary task of state tax regulation is to ensure such a mechanism for taxing the activities of small and medium-sized businesses, in which, on the one hand, the optimal level of tax burden is ensured, and on the other hand, there are stable and predictable tax revenues to the budget system. One of the tools of tax regulation are special tax regimes that provide support and development of small and medium-sized businesses, simplify the mechanism of taxation and tax administration, and optimize the tax burden. One of such special tax regimes is the patent taxation system.

ПРИМЕНЕНИЕ СПЕЦИАЛЬНОГО НАЛОГОВОГО РЕЖИМА ДЛЯ САМОЗАНЯТЫХ ГРАЖДАН НА ТЕРРИТОРИИ РОССИЙСКОЙ ФЕДЕРАЦИИ. НАЛОГ НА ПРОФЕССИОНАЛЬНЫЙ ДОХОД

The relevance of the topic is largely due to the development of the country's tax base and the expansion of the geography of the special tax regime of the NAP. The main aspects of the functioning described in the work help to assess the advantages and disadvantages of the tax for self-employed persons. The purpose of the study is to reflect the trend in the development of a special tax regime for self-employed citizens in the Russian Federation. In connection with the purpose of the study, the following tasks were solved: to reveal the essence of the “self-employed population”, to characterize the main provisions of the special tax regime of the NAP, to consider the statistics of the number of self-employed persons in the Russian Federation, to identify the specifics of the tax regime for the self-employed population. The subject of the research is the special tax regime "Tax on professional income". The object of the research is the regulatory framework, as well as statistical data submitted by individuals to the Federal Tax Service on the implementation of activities to provide services to other individuals for personal, household and (or) other needs.As part of this research article explores the concept of "self-employed" citizens and trends in the use of special tax regime for the self-employed population in Russia according to the Federal Law from 27.11.2018 No. 422 «On the experiment of establishing a special tax regime "Tax on professional income"». The positive and negative aspects of the functioning of the tax regime are identified and the dynamics of the implementation of the law is studied.

Unified agricultural tax as an indicator of the dynamics of agricultural development in the Russian Federation

Taxation of the agricultural sector continues to be one of the main directions of development of the tax policy of the Russian Federation. On the one hand, taxes in agriculture perform to a greater extent a stimulating function, being the main economic instrument of state regulation of the country’s agro-industrial complex. On the other hand, the rate of development of the agricultural sector and the amount of tax revenues from the payment of unified agricultural tax to the consolidated budget of the state in relation to revenues from other special tax regimes tell us about the insufficient efficiency and popularity of this special tax regime and, consequently, about the presence of some problems of its legislative regulation

Liberalisation of taxation as a prerequisite to forming a pleasure economy: special tax regimes, tax holidays and family business taxation

Liberalisation of taxation as a prerequisite to forming a pleasure economy: special tax regimes, tax holidays and family business taxation