Modern problems and prospects of tax on professional income application

The article discusses debatable issues of taxation of self-employed citizens in the Russian Federation. The purpose of the study is to analyze the current practice of taxation of self-employed citizens, identify urgent problems that arise during implementation of the experiment on professional income tax application, and search for approaches to their solution. The statistical data of the Federal Tax Service of the Russian Federation on the number of registered tax payers and their distribution by region have been analyzed as well as of tax revenues to the respective budget, advantages and disadvantages of similar system, and legal consolidation of the status of self-employed citizens. Ideas on how to improve efficiency of the tax regime have been generated. The study concludes that the experimental taxation regime for self-employed citizens has to be developed further. The results obtained can be used in the development of decisions to improve tax on professional income at the end of the experimental period and in development of draft laws to improve provisions of the state tax policy relating to self-employed citizens

Role of tax security in organization economic security system

The article studies problematic issues of tax security as a part of the organization’s economic security. Successful operation of a company depends on tax compliance, correct definition of the tax function, and timely identification of tax risks. The purpose of the research is to justify the role of tax security as one of the key parts of the organization’s economic security. The approaches to minimizing the tax risks of companies have been analyzed. The arbitration practice, letters from the Federal Tax Service of Russia, and various interactive services that allow taxpayers to conduct economic analysis have been reviewed. The main problems that may arise for organizations in building the tax security system have been highlighted and the possible ways of solving it defined. The article concludes that it is necessary to approve the organization’s tax risk of management regulations and comprehensive diagnostics of the internal tax control system for the taxpayers who do not apply tax monitoring. The results obtained can be used in the formation of regulations on the organization’s tax planning, improving the provisions of the orders of the Federal Tax Service of Russia on the requirements for organization of internal tax control system for the taxpayers who do not apply tax monitoring

Prospects for the application of unified tax payment in the digital economy

The unified tax payment is to simplify the payment of taxes, reduce the time for filling out payment documents and reduce the number of mistakes in them. The purpose of the paper is to analyze the use of the unified tax payment from the perspective of its impact on tax administration and taxpayers’ activities.In this article, the authors set the following tasks: to determine the procedure for paying the unified tax payment; to assess the possibility of expanding the practice of its application and identify possible problems.The data on the voluntary remittances of the unified tax payment by physical persons during the period from 2019 to 2022 is presented. A critical analysis of the draft laws No. 46702-8 «On Amendments to Part One and Part Two of the Tax Code of the Russian Federation (in terms of improving the procedure for paying taxes) and No. 20281-8 «On conducting an experiment to establish a special tax regime «Automated simplified taxation system» is carried out. The paper highlights the main problems which companies may face if the institution of the «unified tax payment» is applied on a mandatory basis and identifies the possible ways to solve them. The authors’ recommendations and conclusions can be used in the development of conceptual provisions of tax policy

TAX CHALLENGES OF THE DIGITAL ECONOMY

The issues of changing the tax system of the Russian Federation, the system of tax control under the influence of digital technologies have been examined. Electronic government services in the field of taxation, as well as the prospects and directions for the further development and expansion of electronic services used for taxpayers and tax authorities have been considered. The problems of taxation of operations with cryptocurrencies and their tax regulation have been touched upon. Conclusions have been formulated to improve the efficiency of taxation and tax control in the transition to a digital economy

Transformation of tax instruments to stimulate investment processes

The article examines the practice of applying various tax instruments to stimulate largescale investment processes. The purpose of the study is to analyse tax instruments to stimulate these investment processes from the point of view of their impact on the final outcome. The authors decided tasks: to consider the taxes benefits and preferences as tools for stimulating large-scale investment processes; to identify opportunities for creating the most favorable tax climate for these investment projects; to assess the possibility of expanding such a tax administration tool as tax monitoring, subject to the inclusion of organisations implementing large investment projects as taxpayers. The authors’ recommendations and conclusions can be used in the development of conceptual provisions of tax policy both at the regional and state level in the field of tax regulation of investment processes

Overview of indicators of information and digital resources of the Federal Tax Service that characterize the small businesses activities

Entrepreneurship is an integral part of the market economy. However, only recently it has been possible to analyse this cluster online. The purpose of the research paper is a qualitative analysis of indicators formed by the Federal Tax Service of Russia to characterize the activities of small and medium-sized businesses. The article presents the results of a review of the indicators of information and digital resources of the Federal Tax Service of Russia that characterize the activities of small businesses: the unified register of small and medium – sized businesses; the unified register of small and medium-sized businesses – recipients of support; the unified state register of taxpayers; the state information register of accounting (financial) reporting; the “Transparent Business” service. It is concluded that the information and statistical databases of the Federal Tax Service of Russia have a significant potential for partial formation of statistical reporting data of small and medium-sized businesses, and are also acceptable for economic and statistical analysis of the activities of both a specific entity and a group of entities