Taxation is an integral part of state domestic policy. After all, it is at the expense of fixed deductions that the country's budget is formed, which ensures the effective work of the state apparatus, social support for the population, and contributes to the development of priority areas of the economy. And it is the tax policy that ultimately depends on the observance of the interests of both citizens and the state as a whole.
Characteristics of the tax policy of the Russian Federation
The tax policy of the Russian Federation at the present stage has several characteristic features, including:
1. Lack of differentiation of the level of taxation depending on the profitability of the industry. In particular, the UST of 26% for the extractive industry can be called acceptable, while for manufacturing enterprises it is not an easy burden;
2. The complexity of the regulatory framework and the complexity of calculating the tax base. Some articles of the Tax Code of the Russian Federation are very controversial, because of which enterprises have to go to court to defend their interpretation of certain articles;
3. Refusal of some enterprises to pay taxes in full. Due to exorbitant rates, many prefer to go into the shadows and hide part of the income and expenses incurred, in particular, for the payroll. The solution to this problem is seen in reducing tax rates and redistributing the tax burden between low-income and high-income industries.
Plans of the Ministry of Finance of the Russian Federation for 2014-2016
Main directions of tax policy for 2014-2016 are described in the document of the same name, approved by the Government of the Russian Federation on May 30, 2013. The following areas are named as priorities:
- ensuring budgetary sustainability by creating a stable tax system;
- investment support;
- increasing entrepreneurial activity;
- development of human capital.
To achieve these goals, it is planned:
1. Introduction of personal income tax benefits by expanding the list of incomes exempted from taxation;
2. Reducing the tax burden when investing in capital structures - enterprises will receive the so-called depreciation bonus;
3. Exclusion from the tax base of equipment purchased in order to modernize production. From now on, the tax on the property of organizations will be calculated only for real estate;
4. Simplification of tax accounting and its convergence with accounting registers;
5. Improvement of special tax regimes and taxation in transactions with securities;
6. Increase in the fiscal burden in the production of hydrocarbons;
7. Differentiation of excise rates on petroleum products;
8. The introduction of increased rates for luxury objects, in particular, for real estate, the value of which exceeds 300 million rubles and cars worth over 5 million rubles;
9. Gradual cancellation of benefits for the property of organizations in relation to railway tracks and public utilities with a gradual increase in the rate.
