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Is tax an income or a tool of economic management?

Published: 24.05.2018

Сегодня вToday УрГЭУпрошло заседание Круглого стола Общественного Совета Министерства финансов Свердловской области «Налог – доход или инструмент хозяйствования».Ural State University of Economics hosted a meeting of the Public Council of the Ministry of Finance of Sverdlovsk Oblast "Is tax an income or a tool of management?" На заседании присутствовали ведущие эксперты в области налогообложения и финансов.The meeting was attended by leading experts in the field of taxation and finance.

Today Ural State University of Economics hosted a meeting of the Public Council of the Ministry of Finance of Sverdlovsk Oblast "Is tax an income or a tool of management?" The meeting was attended by leading experts in the field of taxation and finance.

Evelina Peshina, the chair of the USUE Department of State and Municipal Finance, delivered a report "Tax as a Source of Revenue". "Over the past 20 years, there was a decrease in the share of the state in the gross domestic product (GDP), namely, a decrease in the real volume of the budget for revenues and expenditures. If in 1998 the consolidated budgets of an entity were about 16%, in 2018-2019, this figure is 11%. The remaining 5% goes to the private sector. Revenues are growing, but they are declining towards GDP," Evelina Vyacheslavovna said.

It was noted that the main taxes are personal income tax, which is about 40% of all taxes levied, and corporate income tax, which share is 33%. As for today, closed secret items of expenditures in the federal budget are growing. This includes matters relating to the defense capacity of the country.

An important issue was introduced for discussion: the accounting of the living standard when calculating the payment of tax. According to experts, about 20% of the working population of the country according to Rosstatistika have an income that does not exceed the subsistence minimum.

The participants of the roundtable reported that in Russia, there is a relatively high collection of VAT and a low collection of labor taxes. The volume of the under-the-table wages is estimated by different specialists at 5 to 10 trillion rubles a year, which is approximately 5-11% of GDP.

Taxation and finance experts discussed important tax changes, which in the near future are planned to be introduced. Tax innovations will affect individuals: it is planned to increase the growth of VAT from 18% and reduce insurance premiums by 30%. The second direction is radical decentralization. The third point, planned for the introduction, is the budgeting with Big Data. This direction assumes the integration of all information flows into a single tax administration space. This will allow a multiple reductions of the shadow sector, where taxes are not paid today.

Maxim Maramygin, director of the USUE Institute of Finance and Law, said, "Starting June 30, it is planned to launch a unified automated database of individuals by voice and digital identification of each person. However, there are still a number of unsolved technical issues regarding the organization of this change."

The participants noted that in 2018 three tax changes have already been put into effect. Firstly, they froze tariffs on insurance premiums. The insurance premium rates will not change until 2020 inclusive. In addition, the innovation affected hoodwinked investors: now they are exempt from personal income tax. Since this year, a special procedure for paying taxes related to the acquisition of intellectual property has been introduced. Besides, in Russia, the Tax-Free system has been introduced, which concerns VAT refunding. Было отмечено, что основными налогами являются НДФЛ (налог на доходы физических лиц), который составляет примерно 40 % от всех взимаемых налогов, и налог на прибыль организаций,доля которого равна 33 %.It was noted that the main taxes are personal income tax, which is about 40% of all taxes levied, and corporate income tax, which share is 33%. На данный момент повышаются закрытыесекретные статьи расходов федерального бюджета.AAs for today, closed secret items of expenditures in the federal budget are growing. Сюда относят вопросы, касающиеся обороноспособности страны.This includes matters relating to the defense capacity of the country.

На обсуждение был вынесен важный вопрос – учет уровня жизни населения при расчете уплаты налога.An important issue was introduced for discussion: the accounting of the living standard when calculating the payment of tax. По оценкам экспертов, около 20 % работающего населения страны по даннымРосстатистикиимеют доход, не превышающий размер прожиточного минимума.According to experts, about 20% of the working population of the country according to Rosstatistika have an income that does not exceed the subsistence minimum.

The pУчастники Круглого стола сообщили, что вРоссии относительно высокая собираемость НДС и низкая собираемость налогов на труд.articipants of the roundtable reported that in Russia, there is a relatively high collection of VAT and a low collection of labor taxes. Объем серого фонда оплаты труда достигает по оценкам разных специалистов от 5 до 10 трлн рублей в год – это примерно 5-11 % ВВП.The volume of the under-the-table wages is estimated by different specialists at 5 to 10 trillion rubles a year, which is approximately 5-11% of GDP.

Taxation and finance eЭкспертыв области налогообложения и финансовобсудиливажныеналоговые изменения, которые в ближайшем будущем планируются к введению.xperts discussed important tax changes, which in the near future are planned to be introduced. Налоговые инновации коснутся физических лиц: предполагается повысить рост НДС с 18 % и снизить страховые взносы с 30 %.Tax innovations will affect individuals: it is planned to increase the growth of VAT from 18% and reduce insurance premiums from 30%. Второе направление – радикальная децентрализация.The second direction is radical decentralization. Третье пункт, планируемый к введению, –сведение бюджета сBigThe third point, planned for the introduction, is the budgeting with Big Data.Data. Данное направление предполагает интеграцию всех потоков информации в единое пространство налогового администрирования.This direction assumes the integration of all information flows into a single tax administration space. Это позволит кратно сократить теневой сектор, откуда сегодня не платятся налоги.This will allow a multiple reduction of the shadow sector, where taxes are not paid today.

МаксимМарамыгин,директор Института финансов и праваУрГЭУ, отметил: «С 30 июня планируется начать создание унифицированной автоматизированной базы данных физических лиц путем голосовой и цифровой идентификации каждого лица.Maxim Maramygin, director of the USUE Institute of Finance and Law, said, "Starting June 30, it is planned to launch a unified automated database of individuals by voice and digital identification of each person. Однакопока остается ряд нерешенных технических вопросов относительно организации данного изменения».However, there are still a number of unsolved technical issues regarding the organization of this change."

The pУчастниками было отмечено, что в2018 году ужевведены в действиетри налоговых изменения.articipants noted that in 2018 three tax changes have already been put into effect. Во-первых, произошла заморозка тарифов по страховым взносам.Firstly, they froze tariffs on insurance premiums. Ставки страховых взносов не изменятся до 2020 года включительно.The insurance premium rates will not change until 2020 inclusive. Также нововведение коснулось обманутых дольщиков –теперь ониосвобождены от уплаты НДФЛ.In addition, the innovation affected hoodwinked investors: now they are exempt from personal income tax. С этого года внедрен особый порядок уплаты налогов, касающихся приобретения результатовинтеллектуальной деятельности.Since this year, a special procedure for paying taxes related to the acquisition of intellectual property has been introduced. Кроме того, в России была введена системаTaxbBesides, in Russia, the Tax Free system has been introducedfree, которая касается возврата уплаты НДС., which concerns VAT refunding.