Authors allocate the following institutes of public administration by the taxation aimed at the development of small business
Except a national level institutional approach can effectively be used at the level of small business entity in the following directions.
1. Institutional approach at the level of internal tax control
Carrying out internal control is fixed for accounting (article 19 of the Federal law of 06.12.2011 N 402-FZ "About accounting"), for the taxation carrying out internal tax control is not enshrined in the Tax code. It means that the economic subject can independently make the decision on carrying out internal tax control and defines the list of the actions necessary for tax control. Such experts as Kalinicheva R.V., Makarova N.N. pay to a question of institutional approach to formation of system of tax control attention, noting that "institutional approach to statement of system of internal control is based on the mechanism of management of intra-corporate transactions"18.
At the same time, statement of system of internal control at the level of small business entity it should not be limited, according to the author, only to intra-corporate transaction. The system of internal tax control based on institutional approach has to include verification of mutual settlements with taxing authority, check of conscientiousness of contractors, verification of transactions regarding tax risks, tax planning regarding tax payment and collecting in the budget, identification of mistakes and risks of untimely performance of the tax obligations.
Kakovkina T. V. notes that "the foreign model of internal control in many respects is defined by existence of system approach and recognition as the main subject to control risks"19. Such approach can take place and be used by small enterprises for assessment of risks of additional accrual of taxes, control of risks during the checking of conscientiousness of contractors, assessment of concentration of tax risks. The risk-focused approach at the level of small enterprises will allow to reveal in due time tax risks and to make decisions which will allow to reduce risk of additional accrual of taxes and fees, a call of taxpayers on the commission concerning losses and the salary commissions, risks of penalties and a penalty fee.
1. Institutional approach at the level of submission of reports
The theoretical importance of institutional approach at the level of submission of reports is emphasized by Bochulya T.V., Bezverkhy K.V.20 In their opinion, "the possibility of use of institutional approach allows to construct such model which reflects information interrelations between subjects of managing and separate institutes, provides interaction of different types of the account and reporting".
From the practical point of view the institutional approach based on consciousness of the taxpayer is very important as untimely submission of reports by small business entities attracts considerable risks: risks of additional accrual of penalties, blocking of accounts of the taxpayer, and also risks of exit checks and special control of taxing authorities. Institutional approach at the level of submission of reports assumes increases in responsibility of taxpayers and timely submission of reports. A simple method of increase in organization of work of small business entities is the reminder to the taxpayer about need of submission of reports sent on an electronic box of the taxpayer, informing on correctness of filling of the reporting. Such practice, in particular, is used in the Czech Republic where notices of need of tax payment and collecting, messages on risks of penalties come to e-mail of small business entities, respectively the taxpayer can submit in due time the reporting, avoid penalties, optimize interaction with funds and taxing authority.
2. Institutional approach at the level of tax payment
Tax payment is very important component for any state. The purpose of the taxation is replenishment of the budget of the country and consequently, taxes allow to carry out functioning of state machinery. From the point of view of taxpayers institutional approach allows to reduce tax risks, to exclude charge of penalties, a penalty fee. Yakupov Z. S., investigating institutional approach in the taxation, notes that it "has to be characterized by aspiration to achievement of such level of mutual trust between the parties when not only sanctions, but also incentives against accurate and conscientious tax payment are urgent21".
Achievement of this purpose according to the author requires observance of the following conditions:
existence of simple and clear system of the taxation;
lack of collisions in the taxation;
use of the principle of conscientiousness of the taxpayer as fundamental;
conducting explanatory work with taxpayers, training;
use risk the focused approach to the taxation.
To accurate and conscientious tax payment treat incentives:
tax concessions;
granting the tax credit, delay and payment by installments of fiscal charges;
a possibility of application of a zero rate on the profits tax, for example for the organizations which are engaged in educational and medical activity;
possibility of application of the tax holidays for individual entrepreneurs;
and other incentives in the taxation.
Thus, the author
Levels of institutional approach
In general, the institutional approach based on development of separate institutes in the taxation will allow how to increase business activity and the number of small business entities, and will promote increase in a collecting of taxes and fees due to increase in consciousness of small business entities, "an exit from a shadow" of small enterprises.
2. USE OF FEATURES OF THE TAXATION OF SMALL BUSINESS IN THE USA
Unlike the Russian Federation small business takes an important place in economy of the United States of America. According to data of OECD more than 50% from all companies occupy small business entities22.
So, the taxation in the USA of business is carried out taking into account the following features:
1. Decrease in the effective tax rate of the corporate tax in the USA with a simultaneous growth of tax revenues in the budget
Примечания
1
The MIT dictionary of modern economics. 4-th ed. 1994. P. 209.
2
https://ru.wikipedia.org/wiki/%D0%98%D0%BD%D1%81%D1%82%D0%B8%D1%82%D1%83%D1%86%D0%B8%D0%BE%D0%BD%D0%B0%D0%BB%D0%B8%D0%B7%D0%BC
3
http://www.e-reading.by/bookreader.php/90061/Gigina_-_Veblen_Torsteiin.html
4
W. Hamilton. Institution. Encyclopedia of the Social Sciences. New York, 1932, v. VIII, p. 84.
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D.R. Коммоns. History of an economic thought. Institutional economy, 2012, T.10, No. 3, page 69
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Suleymanov M.M. Theoretical approaches to a research of tax federalism. Finance and credit, No. 40, p. 29-32
7
Gordeeva O. V. Small and average business: features of functioning and fiscal regulation//Taxes. 2012. N 22. Page 7 14; N 23. Page 10 18; N 24. Page 8 13; N 25. Page 7 12.
8
Matveeva O.Yu. Financial security of local self-government: institutional approach. Public administration. Electronic messenger. 2013. No. 36. Page 238-251.
9
9
10
Movchan Yu. V. Influence assessment as institute of stability of development in rule-making of the European Union. Euroasian legal profession. 2014. No. 4 (11). Page 75-80.
11
Hafizova A.R. Tax administration in system of administration of the income of budgets Economic sciences. 2015. No. 127. Page 115-118.