ПРОБЛЕМЫ РЕФОРМИРОВАНИЯ НАЛОГОВОГО ЗАКОНОДАТЕЛЬСТВА: НАЛОГ НА ПРИБЫЛЬ
Аннотация: данная статья посвящена анализу последствий изменения порядка взимания налога на прибыль юридических лиц в России. В данной работе предлагается
реорганизация существующего налогового порядка в отношении данного налога в Российской Федерации. В работе рассмотрен опыт Эстонской
Республики и проанализированы возможности его имплементации в РФ.
Ключевые слова: налогообложение, налог на прибыль организаций, экономический рост, экономическая активность, государственный бюджет.
REFORMATION OT THE TAX CODE OF THE RUSSIAN FEDERATION. CHANGE IN THE INTEREST RATE OF INCOME TAX.
Abstract: this article is devoted to the analysis of the consequences of changes in the procedure for collecting and changes in the rate of corporate income tax in Russia. This paper proposes a reorganization of the existing tax legislation in the Russian Federation. The conclusions are based on the current tax practice of the Republic of Estonia.
Keywords: taxation, income tax, economic growth, economic activity, state budget.
Commercial activity is an integral part of the modern market system in the Russian Federation, as an effective internal economic activity is the engine of progress in any state. It contributes not only to the overall development of the country and to the growth of its influence in the world, but also to the improving of the living standards of the population, which is essentially the main goal of any government. Therefore, it is very important to create conditions to ensure a favorable environment for doing business and to take appropriate measures at the legislative level. One of such measures may be the elimination of corporate income tax in the Russian Federation. The effectiveness of this measure can be confirmed by the absence of this tax in Estonia.According to the legislation of the Republic of Estonia, since 2000 this country has had a zero rate of corporate income tax. This applies only to the received profit of the company, i.e., retained. If shareholders or owners decide to distribute profits in the form of dividends, then the company pays for shareholders only income tax at a rate of 20/80, i.e. 20%. For example, if 10,000 euros of earned profit is distributed, 2,000 euros will be taxes and 8,000 - net income for the shareholder.At the same time, in Russia, zero (or relatively small) corporate income tax is levied only on a number of firms that meet certain conditions. For example, a tax rate of 0 percent is applied to the tax base determined by organizations engaged in tourist and recreational activities in the Far Eastern Federal District (the remaining conditions can be found in Article 284, paragraph 1, sub-paragraphs 9, 11, 12 etc. of the Tax Code of the Russian Federation).Let’s consider the positive impact of the absence of an income tax charged from the undistributed profit on individual companies and the country's economy as a whole (the corporate tax will be levied only after the distribution of the profit as in Estonia in the amount of 20% in order not to reduce revenues to the state budget).In the first case, this measure contributes to holding much cash in the company’s turnover than it is with the annual payment of corporate income tax. The more unallocated funds remain in the organization, the more opportunities open up for it - it can spend and acquire more. This fact contributes to the active economic growth of both - the company and the country. The higher the current cash flow - the higher the economic activity. In addition, this measure will reduce the need of companies to obtain loans. Internal sources of financing will be sufficient for progressive business development. The number of firms able to cover their costs without using credit services will increase. Moreover, borrowed funds impose a number of serious obligations: the payment of interest on a loan within a clearly defined time period or penalties may follow. The payment of interest on a loan is an overpayment of the amount that the company planned to take on a loan, and it would not be in the case of using the company's own accumulated funds.In the second case, the government will not take the position of the loser. In any case, the money will be returned to the budget when the company decides to liquidate itself or participate in further economic operations. For example, the organization will pay tax if the owner of the company decides to withdraw part of the funds for his own usage. Thus, the lack of the state budget will not be revealed.We propose to compare the taxation of firms in the Russian Federation with the Estonian practice of the absence of corporate income tax according to three criteria:1) Complexity of starting and running a businessThe absence of income tax in Estonia is a positive environment for entrepreneurs who plan to use the income received not only for payments to employers, but also for investing in the further development of the company. While in Russia, entrepreneurs are burdened with annual income tax payments, which is a kind of obstacle on the way to improving business.2) The volume of the state treasuryWhile in Russia tax is levied once a year and it is one of the main sources of financing the state budget, in Estonia money goes to the treasury only in the long term, that allows the state to receive the same amount of funds, and possibly more if companies were active during that time period.3) Economic growth ratesThere are more funds in the turnover of Estonian companies that they can actively use for promotion than in Russia. The rate of economic growth directly depends on the volume of these funds. After all, the more money in the country, the more goods and services will be purchased and sold in this market. The funds in the turnover of the companies often can affect the development of the economy more effectively than using that funds for the implementation of a state project.Summing up, a change in the structure of corporate income tax in the Russian Federation according to the principle of the Estonian tax system can help to create a positive business environment and increase the rate of economic growth in the country. As the Estonian practice shows this measure has a positive effect on the entire economy.
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Список литературы:
1. Estoniancompany.eu. Taxation in Estonia in 2021. – URL: https://estoniancompany.eu/poleznoe/nalogi-v-estonii-v-2021-m-godu
2. Nalog.ru. Corporate income tax. – URL: https://www.nalog.ru/rn77/taxation/taxes/profitul/
3. Consultatnt.ru. Tax Code of the Russian Federation Chapter 25. Tax on profits of organizations. – URL:http://www.consultant.ru/document/cons_doc_LAW_28165/043b3ec883ce309e856dd0c833f5b8b817c276e9/4. Nalog.garant.ru. Article 284. Tax rates. – URL: http://nalog.garant.ru/fns/nk/8c70e67a1baf4df060d06da1331e0835/#block_284
Феськов К.Н.
Чесенко В.В.
Научный руководитель Ковальчук А.П.
(РЭУ им. Г. В. Плеханова)
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