In the new journey of the magazine “PRO business” was published the opinion of CEO National Law Company “Mitra” Yury Mirzoev about relationship between representatives of business and state.
The positive moment is a fact that in 2015 subjects of Russian Federation have rights to give newly registered individual entrepreneurs a tax holiday in the form of a zero tax rate.
But, the zero tax rate is only for entrepreneurs, which provide activities in industrial, social or scientific spheres and apply a simplified or patent system of taxation. More pleasant moment is that at the date of publication, relevant regional laws have been adopted by all subjects of the South Federal District (some of them have already entered into force, part of it will start operating in 2016).
At the same time, in general, during the outgoing year there were also not very optimistic tendencies for taxpayers: strengthening of tax administration, tightening of tax control, formation of judicial practice unfavorable for taxpayers.
If you look at official statistics, only a few years ago about 70% of disputes with tax authorities were resolved in favor of the taxpayer.
In 2014 the situation changed dramatically. More than 80% - in favor of the state. A significant part of the additional charges is a refusal of deductions for the value-added tax and a refusal to pay income tax. To be specific, for individual entrepreneurs it is about one or two million rubles, for small and medium-sized enterprises - three to four million rubles, and the main burden of tax oppression lies on large payers, which include, in particular, -energy complex, construction industry, large retail chains.
The reasons of such situation in the collection of statutory payments are well known: the public treasury needs replenishment. Obviously, prices drop on the oil, the Olympics in Sochi, the annexation of the Crimea, the sanctions of the West against Russia, etc. didn`t go unnoticed for the state.
On the one hand, it is impossible not to approve the authorities' course on creating a clear business environment in the country. But one must take into account that excessive tightening of tax administration and uncertainty of tax policy lead to capital outflow and a decrease in entrepreneurial activity. Annually in the Tax Code of the Russian Federation a significant part of various changes and amendments is introduced. So, from January 1, 2015, a number of changes, aimed at tightening tax control, came into force.
Formally, in Russia, one of the lowest tax rates is not only in Europe, but in the world (of course, if you do not take into account offshore). It should create the most favorable conditions for entrepreneurs. The number of companies, which are ready to conduct absolutely legal business, is growing. But for any law-abiding taxpayer, the absence of clear principles for recovery taxes, instability in the application of tax legislation (primarily by courts) only strengthens distrust of the state.
We should hope that the publicly announced promises of the country's government that in the near future the fiscal burden on the business should not increase, will be heard both by legislators and law enforcement agencies represented by tax authorities and courts.
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