Vachugov I.V., Sedaev P.V. Imperfection of the Legal Regulation of Special Taxation Regimes as One of the Key Problems in Supporting Small Business in Russia

Abstract: The object of the research is the special tax regimes and their role in supporting small business in Russia. The subject of the research is the analysis of the gaps and contradictions in the legislation regulating applicability of special taxation regimes. The article presents the results of analyzing changes in the tax laws regarding small business in Russia and special taxation regimes in particular. The authors of the article make an assumption that the efforts made by the Government of the Russian Federation in order to simplify administration of taxation regimes are necessary but insufficient. Having analyzed the judicial practice and legal provisions regulating the application of special taxation regimes, the authors discover that active actions made by the Russian Federation Government in order to introduce additional tax recessions and preferences for small business will be not have a positive effect unless certain contradictions are eliminated in the Tax Code of the Russian Federation. The methodological basis of the research is the systems analysis of the tax legislation, letters of the Ministry of Finances of Russia and instruction of the Federal Tax Service of Russia that contain contradictions with regard to administration of special taxation regimes. The scientific novelty of the research is caused by the fact that based on the results of the analysis of tax legislation regulating special taxation regimes, the authors make a conclusion that the efforts applied by the government in the sphere of taxation is not efficient enough. To support small business, the government uses a standard set of methods such as reduction of tax rates, expansion of tax preferences, etc. Meanwhile, it is necessary, first of all, to conduct a revision of the applicable tax legislation, in particular, parts of the Tax Code of the Russian Federation regulating implementation of special tax regimes, and to eliminate uncertainties and contradictions that create actual hindrances for the development of small entrepreneurship. For the moment tax laws do not distinguish between small, medium and large business which, according to the authors of the article, is wrong. In case of small business where special taxation regimes are applied, it is necessary to apply the principles of simplicity and easy use of tax laws which implies, first of all, elimination of contradictions and uncertainties. The results of the research can be used in the legislative decision-making process regulating special taxation regimes.

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