The topical issue of increasing the efficiency of tax collection in the is considered in the paper. The analysis of the state of the shadow economy is given. The options that contribute to increasing the taxes. The influence of the spread of the “garage economy” for the country and each citizen. Based on the analyzed data, a conclusion was made about the prospects of combating the shadow economy.
Keywords: shadow economy, taxation, tax collection, self-employment.
Situation, issues related to the optimization of taxation of economic entities, are becoming increasingly important. Financial resources are needed for a qualitative and effective performance of the state’s functions. The revenues of the federal budget in 2016 amounted to 13,460.04 billion rubles, of which 8734.20 billion rubles were taxable. (64.9%), non-tax 4573.73 billion rubles. (33.9%), gratuitous receipts of 152.11 billion rubles. (1.2%) . Tax revenues are the main source of income of the federal budget, therefore, the decision to raise the collection of taxes is an integral part of the effective functioning.
One of the main problems, as for many countries, is the problem of the shadow economy. In 2016, the International Association of Chartered Certified Accountants (ACCA), conducted research in the study of trends in the development of the shadow economy in a number of countries. Among 28 countries, took the 4th place in the rating, its volume was 33.6 trillion. rub. (39% of the country’s GDP) [2, С. 11]. The indicator of the shadow economy of our country is one of the highest in the world, therefore, the reduction of such activities is a priority task of economic development. Thus, the shadow sector is mainly prejudicial to the formation and distribution of income, therefore, it is necessary to study and solve this problem in order to properly formulate a tax policy.
Today, the issue of increasing the collection of taxes is the subject of discussion among many scientists, politicians and economists. President in April 2017 in the framework of a working meeting with the head of the Federal Tax Service MV Mishustin said that the positive trends in tax collection can be achieved without increasing the tax burden by introducing new techniques of administration and suppression of gray schemes . With the search for tools to revive the pace of economic growth, an increase in the tax burden is unacceptable. Since, on the one hand, it activates the leakage of capital and the development of the shadow economy, and on the other hand, it will negatively affect the living standards of the population, which has recently tended to decline. According to the Federal State Statistics Service, the real disposable cash income of the population shows a decline over a long period of time: in 2014, the decline was 0.7%, in 2015 – 3.2%, in 2016 – 5.9%, in 2017 (January- July) – 1.4% . In modern conditions, the reserves of growth of tax revenues must be sought in other spheres.
First, the growth of tax collection can be achieved by increasing the tax literacy of the participants in these relations. Since the times of the Soviet Union, the mentality citizens is characterized by a lack of trust in the actions of state authorities. In conditions of economic and political instability, an increase in tax literacy will help not only to increase the collection of taxes, but also to combat negative attitudes toward state actions [5, С. 756]. A great role in the refraction of the situation that has arisen is to be provided to educational institutions. The most effective implementation of activities will be in general education institutions. Considering the period from 2015-2020, having introduced a course of lectures on financial literacy into the school curriculum, an average of 13,995.86 thousand people. (see Table 1) would be covered by this program on the territory of the [6, С. 29]. The proposed measures to increase tax literacy among the younger generation-future taxpayers-will promote the development of partnership between the state and the population, and also streamline the process of tax administration.
Table 1 – Number of students enrolled in general education institutions in 2015-2020
|Year||Number of students in general education institutions, thousand people|
|2015-2016||13571 , 0|
Secondly, the development of modern information technologies and their implementation for both tax authorities and taxpayers will make business activities more open and transparent. Thus, for example, on July 15, 2016, Federal Law No. 290-FZ “On Amendments to the Federal Law” On the Application of Cash Registers for the Implementation of Cash Settlements and (or) Settlements with the Use of Payment Cards “came into force and certain legislative acts of the “. In accordance with this provision, online cash desks are introduced, which oblige business entities to provide information to the tax authorities on online payments. In addition to effectively combating tax evasion, the technology will reduce the number of tax inspections on the ground, therefore, reduce the corruption component of operations related to the abuse of office of inspectors .
To date, tax legislation has a number of gaps that allow actors in most cases, with impunity, evade taxes. It is necessary to create a system in which full payment of taxes will be stimulated, and evasion from their payment will become economically unprofitable [8, С. 152]. As an example, draw a parallel between the collection of taxes and fines for violation of traffic rules. Since January 1, 2016, car owners have the opportunity to receive a 50% discount for 20 days. The analytical agency “AUTOSTAT” conducted a survey from August 14-19, in which 2,9 thousand people took part. As a result, it was possible to establish that 67.4% or 2/3 of the respondents began to pay fines using a discount . In addition, the introduction of a discount will make it more relevant to work with special applications that will notify you of the need to pay taxes on time. From this point of view, the introduction of similar advantages in the tax sphere will stimulate taxpayers not to shirk from payment of mandatory payments, and also contribute to the reduction of the shadow economy.
Today the issue of extending the “garage economy” is widely discussed. According to the President of the in 2016, 30 million were classified as self-employed, which is about 40% of the able-bodied population . This value indicates the need for serious decisions. In order to overcome this problem, the Government decided to legalize the above category of citizens and make them taxpayers with special conditions. Amendments adopted in the Civil Code of the of 14.07.2017 in the “Law on Self-Employed Citizens” regulate this order. It is customary for self-employed citizens to include individuals who provide certain types of services to individuals without registering as an individual entrepreneur. This can be the services of a nanny, tutor, household services and others . This category of citizens after tax registration is exempted from taxes for 2017-2018. However, despite the tax amnesty, the results look disappointing. According to the Federal Tax Service as of October 1, 2017, tax authorities provided notifications on the implementation of activities on tutoring, housekeeping, care and care for children, patients, persons who reached the age of 80 years and other types of services, citizens – 501 people, foreign citizens – 94 people . Thus, it is necessary to recognize that it is unlikely that the authorities will be able to oblige this category of citizens to pay taxes without forceful legislative steps. After all, today is actually a way of survival for many people. Citizens should understand that as a result of violation of the law, in the future they deprive themselves of a large share of social guarantees. Therefore, it is necessary to pursue an active policy aimed at increasing the tax literacy of the population. After all, human nature is such that interest appears only when the result is visible. The spread of self-employment is associated with the fall of the economy, so people seek any way of survival in search of a good life. In the current situation, an expedient solution will be the development of import substitution, which will not only give jobs, and, consequently, increase the number of taxpayers, but will stimulate the construction of new enterprises, which will also increase the collection of taxes. In 2016, almost ceased to depend on imports, for example, meat products. About 90% of these products are produced domestically . This trend must be supported in all sectors.
Summarizing the above, it is worth noting that today the scale of the problem is enormous. The problem of the shadow sector is complex, large-scale, the methods of avoiding taxation are diverse, so the fight against them must be comprehensive and consistent. It is necessary to avoid the established system of “declarative” solutions to problems, and move to effective measures aimed at the result.
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