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Taxation of small entrepreneurship in Russia under the conditions of the economic crisis: what changes are needed?

Leader Chepurenko Alexander Yulievich

Borisova Svetlana

student of the 6th semester

Faculty of Economics, Management

and Information Technologies

Moscow State Industrial University

Taxation of small entrepreneurship in Russia under the conditions of the economic crisis: what changes are needed?

The financial stability of small enterprise depends on many factors, including the State tax policy. And the effectiveness of business is also highly dependent on the system of taxation1

Russian government went on the way of stimulating the economy due to a reduction in the tax load. But in fact there are some most often discussed measures on this way – namely, reduction of VAT and reduction of the profit tax. Under crisis, however, most entrepreneurial firms earn less profit than usual. Moreover, the profit tax is the domain of regions – so, decreasing this tax, federal government diminishes the fiscal sources of regions. From these points of view, the reduction of profit tax is hardly efficient and a dangerous way to stimulate entrepreneurial firms.

It is another situation with the VAT. First of all, the advance payment mechanism of this tax leads to minimization of disposable cash flow on the side of private firms. Taking into consideration the fact that under crisis the amount of cash flow decrease and it becomes more difficult to obtain bank credit, especially for SME, the burden of VAT becomes an additional source of private firms problems, leading many of them to insolvency.

Some studies of the World Bank carried out in 2005-2006, showed that among the basic barriers, which restrain the development of business, the barriers of economic nature stand, and basic - level of tax load.

The problem of my investigation can be formulated as the unstable position of small business under the conditions of crisis.

The purpose of my investigation is to explain what influence renders VAT on the development of small enterprise under the conditions of crisis.

In the process of the investigation it is intended to solve the following tasks:

  • To explain urgency for the small enterprise of the introduction of changes in VAT. On the basis of monitoring the opinion of small business in 2008, it is possible to draw the conclusion that the tax burden for the small enterprise belongs to the five key problems of owners.

To examine two special tax regimes for the small enterprise - these are the simplified system of taxation (SST) and single tax to the imputed income (STII). These regimes of taxpayers free from the payment of VAT. With respect these organizations and individual owners do not add to the production produced, the goods or the services VAT. For a firm, which is obliged to pay VAT, it is not profitable to collaborate with small firms or the individual owners, who use SSTYLE="or STII, because they cannot accept VAT to the deduction. For commercial partner organizations it is not profitable to use special regimes because of the loss of partners. Consequently organizations become before the selection either they lose partners or they spend significant means on the payment of taxes. This is especially urgent during the crisis, when, from one side, appear problem with the liquidity, from other side, possibility to lose the clients, including of potential ones.

Consequently it is possible organization and individual owners to divide into two groups:

  1. the paying VAT

  2. not paying VAT

Organizations, which must pay VAT into the budget, frequently use different diagrams on the deviation from the payment of this tax. In consequence of which organization obtains the additional financial means, which it can put for increasing the competitive ability.

    • To analyze different opinions of experts about the alternative changes in the legislation about VAT.

  1. by reduction in the tax rate.

The largest business-unions of Russia - RSPP, OPORA and “Delovaya Rossia” - arrived at the general opinion that tax to the gross value addition it is expedient to decrease to 10%. At the extended session of the State Assembly the President Putin also spoke about the need for a decrease of VAT, but he did not call the specific numbers (leader of the expert administration of president's administration Mr. Dvorkovich previously he spoke about 12%-13%).

  1. the improvement of the mechanism of administration

Because of the easy way of administering and the universality VAT is most neutral with respect to the producers. Being an indirect tax for the consumption of house management, it actually supplements the income tax, whose rate in Russia on the world measures is very small. A difference in two taxes is in the fact that VAT directly is paid not by households, but by enterprises. However, real base VAT in view of the mechanism of its payment is transferred to the consumption of house management, which makes it possible to envelop the entire population as its final payers.

Generally speaking, VAT can exert a certain negative influence on the producers, even if it completely excludes investment expenditures. The fact is that its payment according to the principle of dispatch requires the involvement of additional circulating capital. But this damage is short range and it is not very meant for the normally working enterprises. Involvement of additional means is compensated by their own gain from several weeks to several months. The statements of some representatives of business about the desirability of a decrease of VAT reflect only the narrow view on the problem of taxation, characteristic for the individual producer. In this case is not considered the fact that a total decrease of VAT will not give essential gain to all producers, but it will lead only to an increase in the real located incomes of house management. An increase in the means on the calculations of enterprises, possibly, and will occur, but here will be the temporary effect, which is rapidly leveled against a total uniform descent in the level of prices in the economy (or by one-time reduction in the rate of inflation).

A decrease of VAT will lead to the clean losses for the budget, since today this is most the effectively managed tax. The possibilities of further increase in the collectability of VAT due a decrease of its nominal rate in the Russian economy be absent.2

  1. the introduction of alternative tax.

In the opinion of some experts, the basic problem, which encounters in Russia the start-ups, is the fiscal burden. First of all, these are taxes to the profit, VAT, unified social tax and so on.

The leader of party “Development of enterprise” Ivan Grachev proposed this even in his version of tax code. VAT - tax of poor, abominably is counted and gives possibility for the numerous abuses (deviations from the payment). For example, in the USA there is no tax to the additional cost, and tax system without VAT - most valid version. Dmitrieva O. G. it considers that the tax harmful, which has value only for those, who ensure fiscal enterings into the budget. But the same enterings can be ensured with more flexible and less more burdensome for an increase in the enterprise taxes.3

  • To compare rates of VAT and allowed tax privileges and in other countries and to compare with the level of the development of small enterprise in these camps. Comparison that will be carried out is based on the example of several western countries. The Czech Republic is one of the countries. The tax system operational in the Czech Republic completely observes the principles of the fiscal policy of the market economy. It should be noted that in the Czech Republic, in contrast to Russia tax system is sufficient it is stable and the rates of taxes are immune to frequent changes.

Tax to the gross value addition is the basic component of tax system. The rate of tax to the gross value addition changes in the dependence on the form of activity - trade or assignment of services. Rate VAT differentiated, general rate 22%, or decreased by 5%.

  • To analyze, what changes are introduced into the laws about VAT under the crisis in foreign countries. Tо overcome the crisis, most governments use state subsidies for companies and banks and tax reduction. In Great Britain the most meaningful action of government in the sphere of taxation is considered reduction in the rate VAT from 17,5% to 15%. This measure is evaluated at 12,5 billions of pounds sterling. In the USA from the 800 - billionth the plan of Obama of approximately $300 billion accepted a decrease of the taxes. Approximately half of this sum will obtain private individuals, and rest - particular business. Plan provides reduction in the income tax to $400 per year to the man. Taking into account that a decrease of the taxes to the business will compose approximately $140 billion, and in Russia (reduction in the profits tax) - about $11-12 billion, the measures of domestic authorities for the support of business are proportional to the volumes of the (Gross Domestic Product) GDP: The GDP of the RF is approximately 8-9 times less than the volumes of the GDP of the USA.4

The study will be concluded with some recommendations concerning the role and possible changes in the mechanism of VAT levy under crisis.

This study will be based on analysis of analytical articles from business periodicals (“Expert”, “Profile”, “Kommersant”, “Vedomosti”, RBK-Daily etc) and websites (, , ), and also the results of several studies close to the field of this research project NISSE (National institute for systematic studies of entrepreneurship), Center of Fiscal Policy and Tax Legislation and the data of the Federal State Statistics Service and Ministry of Finance.

1Cagetti Marco Taxation, Entrepreneurship and Wealth // The federal reserve bank Minneapolis, URL: < /publications_papers/pub_display.cfm?id=939 >

2 Trofimov G. On economic nature of VAT// Institute of the financial studies, 2003,URL: </library/article.asp?d_no=2127&c_no=67&c1_no=>

3 Dmitrieva O. G. “Tax system without VAT - the most valid version” // 18.02.2008, URL: /OpEd/others_Dmitrieva_023_180208.htm

4 Logvinov M. Tax arrears// “Profile” 2009 № 7 (610), URL: < /items/?item=28076 >

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