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Finance and Management
Reference:
Kustov N.A.
Approbation of an integrated methodology for evaluating the effectiveness of the special tax regime "Professional income tax" on the example of subjects of the Volga Federal District
// Finance and Management.
2024. ¹ 3.
P. 79-101.
DOI: 10.25136/2409-7802.2024.3.71350 EDN: OTFKIZ URL: https://en.nbpublish.com/library_read_article.php?id=71350
Approbation of an integrated methodology for evaluating the effectiveness of the special tax regime "Professional income tax" on the example of subjects of the Volga Federal District
Kustov Nikita Alekseevich
Postgraduate student; Department of Accounting, Audit and Economic Analysis; Perm State National Research University
14 Kuibyshev str., Perm, 614000, Russia
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parolaks@yandex.ru
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Other publications by this author
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DOI: 10.25136/2409-7802.2024.3.71350
EDN: OTFKIZ
Received:
27-07-2024
Published:
27-08-2024
Abstract:
Various changes in the state tax policy of the Russian Federation in relation to individuals represent an urgent topic for comprehensive research. Of particular importance is the issue of assessing and forecasting the consequences of the introduction of these changes affecting socio-economic indicators, both for individual subjects of the Russian Federation and the country as a whole. This article proposes an approbation of the author's integral methodology for evaluating the effectiveness of the special tax regime "Professional income Tax" (hereinafter – the NPD) presented in the previous article by the author "Integral methodology for evaluating the effectiveness of the special tax regime "Professional income tax". The approbation of the methodology based on current data (for 2022 on the example of the subjects of the Volga Federal District) allows us to draw conclusions about its applicability, as well as to develop practical recommendations for improving tax policy in relation to individuals. The integrated methodology developed by the author for evaluating the effectiveness of the NPA is a tool that can be useful for both researchers and practitioners in the field of taxation and economic policy. Based on the results of the conducted approbation of the integrated methodology for assessing the effectiveness of taxation on the example of the NPD, it was concluded that it is universal and promising for evaluating any special tax regimes for individuals. The application of this methodology allows us to take into account the individual characteristics of the assessed tax regime and analyze its impact on socio-economic indicators. The use of an integrated methodology makes it possible to assess not only the budgetary effectiveness of the special tax regime, but also its social and economic consequences. This is a new and non-standard tax policy tool that allows to assess a wide range of consequences of the introduction of various special tax regimes and compare their effectiveness with each other. This approach to the assessment of special tax regimes opens up new opportunities for making informed decisions in the field of tax policy, taking into account both financial and social aspects. As a result, the use of an integrated methodology can contribute to more effective management of tax regimes and reduce negative socio-economic consequences.
Keywords:
professional income tax, special tax regime, self-employed, assessment of tax efficiency, state tax policy, regional development strategy, micro-entrepreneurship, budget efficiency, integral methodology, social efficiency
This article is automatically translated.
introduction To date, various changes in the state tax policy of the Russian Federation in relation to individuals represent an urgent topic for comprehensive research. Of particular importance is the issue of assessing and forecasting the consequences of the introduction of these changes affecting socio-economic indicators, both for individual subjects of the Russian Federation and the country as a whole. One of the most important tax innovations of the last decade was the adoption of Federal Law No. 422-FZ dated November 27, 2018 "On conducting an experiment to establish a special tax regime "Tax on professional income"[1] (hereinafter - the NPD). This special tax regime has a pronounced stimulating character and acts as a preferential tool that promotes the involvement of new taxpayers. This regime is also aimed at simplifying the tax system for self-employed citizens, giving them the opportunity to legalize their activities with minimal tax rates and a reduced administrative burden. The result of the introduction of this regime was conceptually supposed to contribute to an increase in the number of officially registered entrepreneurs, an increase in tax revenues to the budget and a decrease in the level of the shadow economy in Russia. The results of the implementation of this tax regime demonstrated a significant increase in the number of registered NAP payers, but at the same time revealed a number of negative effects. This underlines the need for further improvement of this mechanism, which is possible through regular evaluation of the effectiveness of its application. Based on such assessments, it makes sense to make adjustments aimed at eliminating the identified problems and improving conditions for all participants in economic and tax relations. In the previous article, the author proposed an integral methodology for evaluating the effectiveness of the NPD[2], this paper presents its practical approbation on the example of the subjects of the Volga Federal District (hereinafter – PFD). THEORETICAL FOUNDATIONS OF THE STUDY In the context of dynamically changing tax legislation, the issues of assessing tax efficiency for individuals are becoming increasingly relevant. In domestic practice, this area is still insufficiently developed. Modern methods of assessing tax efficiency are mainly focused on legal entities. The subject for assessing tax efficiency is often tax benefits. Thus, in the work of O. N. Savina, an analysis of regional methods for evaluating the effectiveness of tax benefits is carried out, which concludes that these methods are practically an ineffective mechanism [1]. Next, we note the work of O.V. Mandroshchenko, devoted to the substantiation of methodological approaches to assessing the effectiveness of tax benefits, in which the author offers various criteria for evaluating the effectiveness of tax benefits from the position of their recipient and target setting [2]. Another notable study in this direction is the work of Pinskaya M.R., Steshenko Yu. A. and Tsagan-Manjiev K.N., who were engaged in the development and testing of a methodology for evaluating the effectiveness of investment tax benefits based on financial and economic data of beneficiary organizations [3]. It is also important to note the work of M.O. Kakaulina and D.R. Gorlov, who assessed the impact of tax incentives on the investment activity of residents of special economic zones in the Russian Federation and came to the conclusion about the uniqueness and usefulness of this tool, which helps stimulate business development in specific territories [4]. In the work Okun A.S. and Steshenko Yu.A., a methodology is proposed for evaluating the effectiveness of tax incentive mechanisms in a decomposed form (by industry), since tax benefits are not provided equally to all taxpayers [5]. Theoretical approaches to assessing the effectiveness of tax incentives can be used to assess the tax effectiveness of special tax regimes. Evaluation of the effectiveness of special tax regimes in the context of analyzing the dynamics of tax benefits under special tax regimes used by small businesses is considered in the work of M. V. Polinskaya, K. S. Balyukova and P.I. Psalm [6]. Also, the article by Kashirina M. V. and Klyuchikhina G. A. presents an assessment of the effectiveness of special tax regimes in terms of improving legislation on their use [7]. Among foreign researchers in this field, the work of Timuş Angela, Iordachi Victoria, and Cociug Victoria stands out, who evaluated the effectiveness of tax incentives for microenterprises in various countries that applied a special tax regime based on the patent system [8]. Also in the work of Anatolijs Prohorovs and Julija Bistrova, devoted to the study of the effectiveness of the introduction of a single tax for microenterprises in Estonia, Latvia and Lithuania, an assessment of the effectiveness of these tax regimes was carried out, following which the authors developed proposals for improving this tax system in Latvia [9]. Next, we note the article by M.M. Abdellatif, B. Trannam, B. Ramdani analyzing the effectiveness of the implementation of the simplified tax regime in Egypt, taking into account the assessment of the negative consequences of using this tax regime [10]. Specific methods for evaluating the effectiveness of special tax regimes for individuals are not available in both domestic and foreign scientific and specialized literature. Insufficient attention is currently being paid to methods of assessing the effectiveness of taxes and tax regimes for individuals. G. N. Ardasheva's research analyzes the economic essence and features of the application of tax benefits for individuals in the Russian Federation. The author also proposed recommendations for changing this part of the tax system aimed at improving benefits for individuals in Russia [11]. Also in this context, we highlight the work of Basnukaev M. Sh., in which the author conducted a generalized analysis of foreign experience in the use of tax instruments in order to assess the effectiveness of personal income tax for social purposes during the transition to a progressive system of taxation of personal income [12]. In the part concerning the special tax regime "Tax on professional income", specific methods for evaluating its effectiveness are not presented in the domestic scientific and specialized literature. The main attention of researchers is paid only to assessing the risks of applying this tax regime, and among the authors involved in this area, the works of Smirnova E.E. [13], Zhitaev V.V. [14] and Chudinovskikh M.V., Dolzhenko S. B. stand out [15].
Also, among the studies describing the methods of evaluating the effectiveness of special tax regimes, it is necessary to mention the previous work of the author of this article. Thus, the author previously proposed a methodology for assessing the budgetary effectiveness of the special tax regime "Tax on professional income" by calculating the coefficient of net budget effect [16]. In the part concerning the study of the special tax regime "Tax on professional income", we recommend that you familiarize yourself with the author's previous publications revealing this tax regime as a preferential tax system [17], the results of assessing the place of the NAP in the tax legislation of the Russian Federation [18], an analysis of the positive effects and risks of the introduction of the NAP [19], and also, an assessment of the impact of socio-economic indicators of the subjects of the Russian Federation included in the Volga Federal District on the number of payers of the special tax regime "Professional income tax" [20]. Based on the results of the analysis of scientific literature, the author came to the conclusion that there are no methods in the domestic scientific and specialized literature that allow assessing the tax effectiveness of special tax regimes for individuals, including NAPS. At the same time, there is a need for a tool to assess the consequences of changes in tax legislation regarding the introduction of special tax regimes for individuals, which in the future will contribute to a balanced adjustment of tax policy in relation to these tax regimes. THE RESULTS OF THE STUDY Let's calculate using the integrated methodology for evaluating the effectiveness of the special tax regime presented by the author in the article "Integrated methodology for evaluating the effectiveness of the special tax regime "Professional income Tax" (hereinafter referred to as the Methodology) using the example of the special tax regime "Professional Income Tax" for subjects of the Volga Federal District for 2022, and analyze the results obtained. Budgetary efficiency of the NPA The calculation and evaluation of the coefficient of budgetary efficiency of the tax regime in the subjects of the Volga Federal District is based on the following data: – revenues of the regional budgets of the subjects of the Volga Federal District according to the NPD, for 2022 (DPR); – expenses of the regional budgets of the subjects of the Volga Federal District for the administration of the NPD for 2022 and losses in the form of lost profits of the regional budgets of the subjects of the Volga Federal District for other taxes and fees from the use of an alternative method of doing business corresponding to the direction of the special tax regime for the same period (RNR); – the average interest rate for 2022 for subjects of the Volga Federal District on budget loans (i); – the calculation period, which is 1 year, to assess the indicator of budgetary efficiency (n). The first step in calculating the budget efficiency coefficient is the calculation of the RNR indicator (expenses of the regional budget for the administration of the tax regime for the accounting period and losses in the form of lost profits of the regional budget for other taxes and fees from the use of an alternative method of doing business corresponding to the direction of the special tax regime); as noted earlier, the Federal Tax Service has full information about the previous tax status of the registered NAP payer, and, accordingly, based on this information, the calculation of this indicator may be more reliable. Since we do not have access to the above-mentioned FTS data, in this case it is proposed to calculate the RNR according to formula 2 specified in the Methodology, taking into account the following assumptions: – all new individuals who registered as NAP payers during the study period were previously personal income tax payers; – all new sole proprietors who registered as NAP payers during the study period were previously USN payers; – the expenses for the tax administration of the NPA are not taken into account separately, since this tax regime is completely digital in nature, which leads to insignificant budget expenditures for its administration. Based on these assumptions, we present in Table 1 the data for calculating the PHP indicator. Table 1 Data for calculating the RNR indicator for the subjects of the Volga Federal District for 2022 | № |
Name of the PFD entity |  (rubles)
| CNRvS (people) |  (rubles)
| CBIPvS (people) | PH (rub) | | 1 | Republic of Bashkortostan | 26 599,06 | 45 630 | 2 426,97 | 2 901 | 0 | | 2 | Republic of Mari El | 253 333,89 | 7 009 | 70 059,76 |
341 | 0 | | 3 | Republic of Mordovia | 21 537,89 | 5 865 | 4 250,11 | 292 | 0 | | 4 | Republic of Tatarstan (Tatarstan) | 39 919,65 | 62 666 | 6 838,17 | 2 381 | 0 | | 5 | Udmurt Republic |
30 749,42 | 18 068 | 10 404,87 | 890 | 0 | | 6 | Chuvash Republic - Chuvashia | 22 730,70 | 15 395 | 7 129,80 | 654 | 0 | | 7 | Kirov region | 26 508,59 | 13 531 | 5 675,15 |
886 | 0 | | 8 | Nizhny Novgorod region | 392 405,15 | 43 603 | 66 185,49 | 1 963 | 0 | | 9 | Orenburg region | 27 706,89 | 26 571 | 0,00 | 1 231 | 0 | | 10 |
Penza region | 25 159,41 | 14 278 | 8 826,21 | 461 | 0 | | 11 | Perm Region | 35 613,25 | 37 760 | 9 000,99 | 1 065 | 0 | | 12 | Samara region | 34 564,56 | 58 590 |
715,65 | 2 217 | 0 | | 13 | Saratov region | 26 725,49 | 29 592 | 6 946,24 | 944 | 0 | | 14 | Ulyanovsk region | 25 914,63 | 17 831 | 5 510,09 | 807 | 0 |
(Compiled by the author, the sources of information are presented in Table 2) All data were obtained for 14 subjects of the Volga Federal District in 2022 from official sources, the sources of data are presented in Table 2. Table 2 Sources of data for calculating the RNR indicator for the subjects of the Volga Federal District for 2022 | Indicator | Short description | Source of information | | The average amount of tax revenues from one taxpayer registered as a payer of a special tax regime in a subject of the Russian Federation under personal income tax (in accordance with Articles 227, 227.1 and 228 of the Tax Code of the Russian Federation) for the reporting year; | (rubles) | The official website of the Unified portal of the budget system of the Russian Federation Electronic budget/ Budget execution by revenue /Revenue by budget classification codes/ Budget classification code 10102000010000110 (Personal income tax) (accessed 03/02/2024) | | The number of former employees who registered as a payer of the special tax regime for the reporting year (individuals who officially worked under an employment contract in the reporting year before registering as a payer of the NPD) | CNRvS (people) | Official website of the Federal Tax Service/Unified Register of Small and medium-sized businesses (accessed 02.03.2024) | | The average amount of tax revenues from one microenterprise entity that has registered as a payer of a special tax regime in the region for total income tax (excluding NAPS and ESCs) for the reporting year | (rubles) | The official website of the Unified portal of the budget system of the Russian Federation Electronic budget/ Budget execution by revenue /Revenue by budget classification codes/ Budget classification code 1050000000000000000 (Total income tax) (accessed 03/02/2024) | | The number of former sole proprietors who registered as payers of the special tax regime (sole proprietors who carried out their activities in the reporting year before registration as a payer of the NPD); |
CBIPvS (people) | Official website of the Federal Tax Service/Unified Register of Small and medium-sized businesses (accessed 02.03.2024) | | The total expenses of the subject of the Russian Federation for tax administration under the tax regime under study. | PH (rub) | This indicator is not used in the calculation | (Compiled by the author) Based on the data obtained, we will calculate the RNR indicator according to formula 2 specified in the Methodology for the subjects of the Volga Federal District for 2022, the calculation results are presented in Table 3. Table 3 The result of calculating the RNR indicator for the subjects of the Volga Federal District for 2022 | № | Name of the PFD entity | PHP (rubles) | | 1 | Republic of Bashkortostan | 1 220 755 737,89 | | 2 | Republic of Mari El | 1 799 507 611,71 | | 3 |
Republic of Mordovia | 127 560 767,65 | | 4 | Republic of Tatarstan (Tatarstan) | 2 517 886 314,76 | | 5 | Udmurt Republic | 564 840 791,40 | | 6 | Chuvash Republic - Chuvashia | 354 602 060,55 | | 7 | Kirov region | 363 715 980,25 | | 8 | Nizhny Novgorod region | 17 239 963 781,12 |
| 9 | Orenburg region | 736 199 769,35 | | 10 | Penza region | 363 294 909,87 | | 11 | Perm Region | 1 354 342 416,30 | | 12 | Samara region | 2 026 724 272,55 | | 13 | Saratov region | 797 417 961,30 | | 14 | Ulyanovsk region |
466 530 362,50 | (Compiled by the author) After calculating the RNR indicator, let's return to calculating the budget efficiency coefficient of the special tax regime of the NPD. In Table 4, we present the collected data on the subjects of the Volga Federal District for 2022 to calculate this coefficient. Table 4 Data for calculating the budget efficiency coefficient for the subjects of the Volga Federal District for 2022 | № | Name of the PFD entity | DNR (rubles) | PHP (rubles) | i % | n | | 1 | Republic of Bashkortostan | 288 355 070,00 | 1 220 755 737,89 | 0,041650787 | 1 | | 2 | Republic of Mari El | 45 745 320,00 |
1 799 507 611,71 | 0,053532395 | 1 | | 3 | Republic of Mordovia | 41 975 990,00 | 127 560 767,65 | 0,016270538 | 1 | | 4 | Republic of Tatarstan (Tatarstan) | 942 825 930,00 | 2 517 886 314,76 | 0,000965942 | 1 | | 5 | Udmurt Republic |
132 260 560,00 | 564 840 791,40 | 0,016145513 | 1 | | 6 | Chuvash Republic - Chuvashia | 106 541 510,00 | 354 602 060,55 | 0,051831392 | 1 | | 7 | Kirov region | 99 469 680,00 | 363 715 980,25 | 0,023970726 | 1 | | 8 |
Nizhny Novgorod region | 410 309 140,00 | 17 239 963 781,12 | 0,029249534 | 1 | | 9 | Orenburg region | 121 540 480,00 | 736 199 769,35 | 0,081058848 | 1 | | 10 | Penza region | 86 621 730,00 | 363 294 909,87 | 0,015892175 | 1 |
| 11 | Perm Region | 262 438 340,00 | 1 354 342 416,30 | 0,095789981 | 1 | | 12 | Samara region | 423 676 340,00 | 2 026 724 272,55 | 0,06070493 | 1 | | 13 | Saratov region | 160 509 140,00 | 797 417 961,30 | 0,036597733 |
1 | | 14 | Ulyanovsk region | 87 256 920,00 | 466 530 362,50 | 0,047691377 | 1 | (Compiled by the author, the sources of information are presented in Table 5) All data for calculating the budget efficiency coefficient were obtained for 14 subjects of the Volga Federal District for 2022 from official sources, the sources of data are presented in Table 5. Table 5 Sources of data for calculating the budget efficiency coefficient for the subjects of the Volga Federal District for 2022 | Indicator | Short description | Source of information | | Regional budget revenues under the special tax regime for the billing period | DNR (rubles) | The official website of the Unified portal of the budget system of the Russian Federation Electronic budget/ Budget execution by revenue /Revenue by budget classification codes/ Budget classification code 10506000010000110 (Professional Income tax) (accessed 03/02/2024) | | Expenses of the regional budget for the administration of the tax regime for the accounting period and losses in the form of lost profits of the regional budget for other taxes and fees from the use of an alternative method of doing business corresponding to the direction of the special tax regime |
PHP (rubles) | The data for the calculation are presented in Table 2 | | The average interest rate for the billing period for a subject of the Russian Federation on a budget loan | i % | The official website of the Unified portal of the budget system of the Russian Federation Electronic budget/ The state debt of the subjects of the Russian Federation (date of application 02.03.2024) | | The calculation period for evaluating the budget efficiency indicator | n | The billing period is 1 year | (Compiled by the author) Based on the data obtained, we will calculate the budget efficiency coefficient of the NPD according to formula 1 specified in the Methodology, the calculation results will be presented in Table 6. Table 6 The result of calculating the budget efficiency coefficient for the subjects of the Volga Federal District for 2022 | № | Name of the PFD entity | KBEnr | Evaluation of the effectiveness of the CEEnr | | 1 | Republic of Tatarstan (Tatarstan) | 0,37445135 | <1 |
| 2 | Republic of Mordovia | 0,329066615 | <1 | | 3 | Chuvash Republic - Chuvashia | 0,300453725 | <1 | | 4 | Kirov region | 0,273481742 | <1 | | 5 | Penza region | 0,238433646 | <1 | | 6 | Republic of Bashkortostan | 0,236210293 |
<1 | | 7 | Udmurt Republic | 0,234155468 | <1 | | 8 | Samara region | 0,209044884 | <1 | | 9 | Saratov region | 0,201286086 | <1 | | 10 | Perm Region | 0,193775471 | <1 | | 11 | Ulyanovsk region |
0,187033743 | <1 | | 12 | Orenburg region | 0,165091712 | <1 | | 13 | Republic of Mari El | 0,025421021 | <1 | | 14 | Nizhny Novgorod region | 0,023799884 | <1 | (Compiled by the author) According to Table 6, we conclude that the low budgetary efficiency of the NAPS in all subjects of the Volga Federal District, for which there are a number of reasons. One of the reasons may be the application of this special tax regime as a way for taxpayers to reduce their tax burden. Until 2019, there was no equivalent of the NPD in the Russian Federation, and in order to conduct "legal" entrepreneurial activity, citizens had to register as an individual entrepreneur. Since the NAP is a preferential tax regime, some taxpayers have switched to a new tax regime in order to reduce their tax burden. It is also necessary to take into account that the RNR indicator in this case was calculated indirectly, and if more accurate data were available, which the Federal Tax Service has, the results of calculating the budget efficiency coefficient for the subjects of the Volga Federal District for 2022 according to the NPD would be more reliable, but the value of this indicator would also be expected to be less than 1. The social effectiveness of the NAP
Let's move on to calculating the social effectiveness of the special tax regime in the subjects of the Volga Federal District for 2022. To calculate this coefficient, we need to compare the data on the number of registered taxpayers in the subjects of the Volga Federal District for 2022 at the beginning and end of the billing period with the number of able-bodied population in the subjects of the Volga Federal District for 2022, respectively, at the beginning and end of the billing period. In Table 7, we present the collected data on the subjects of the Volga Federal District for 2022 to calculate the coefficient of social efficiency of the tax regime. Table 7 Data for calculating the social efficiency coefficient for the subjects of the Volga Federal District for 2022 | № | Name of the PFD entity | NPnp (people) as of 31.12.2021 | PStnp (people) as of 31.12.2021 | PPkp (people) as of 31.12.2022 | PStcp (people) as of 31.12.2022 | | 1 | Republic of Bashkortostan | 76 968 | 1 912 808 | 125 499 | 1 917 834 | | 2 | Republic of Mari El | 9 023 |
330 253 | 16 373 | 323 290 | | 3 | Republic of Mordovia | 8 724 | 422 228 | 14 881 | 434 729 | | 4 | Republic of Tatarstan (Tatarstan) | 169 260 | 2 031 239 | 234 307 | 2 028 092 | | 5 | Udmurt Republic | 27 275 |
760 069 | 46 233 | 739 187 | | 6 | Chuvash Republic – Chuvashia | 20 162 | 608 424 | 36 211 | 594 468 | | 7 | Kirov region | 18 996 | 1 244 077 | 33 413 | 1 217 794 | | 8 | Nizhny Novgorod region | 71 311 |
630 727 | 116 877 | 618 182 | | 9 | Orenburg region | 31 302 | 1 738 245 | 59 104 | 1 732 417 | | 10 | Penza region | 17 051 | 945 089 | 31 790 | 924 806 | | 11 | Perm Region | 62 245 |
663 799 | 101 070 | 630 568 | | 12 | Samara region | 92 966 | 1 683 567 | 153 773 | 1 664 613 | | 13 | Saratov region | 37 146 | 1 168 966 | 67 682 | 1 189 139 | | 14 | Ulyanovsk region | 20 529 |
609 350 | 39 167 | 614 617 | (Compiled by the author, the sources of information are presented in Table 8) All data for calculating the social efficiency coefficient were obtained for 14 subjects of the Volga Federal District in 2022 from official sources, the sources of data are presented in Table 8. Table 8 Sources of data for calculating the social efficiency coefficient for the subjects of the Volga Federal District for 2022 | Indicator | Short description | Source of information | | The number of registered taxpayers at the beginning of the billing period | NPnp (people) as of 31.12.2021 | Official website of the Federal Tax Service/Unified Register of Small and medium-sized Businesses (accessed 03/02/2024) | | The number of able-bodied population at the beginning of the billing period | PStnp (people) as of 31.12.2021 | Official website of the Federal State Statistics Service/ Labor force, employment and unemployment in Russia (accessed 03/02/2024) | | The number of registered taxpayers at the end of the billing period | PPkp (people) as of 31.12.2022 |
Official website of the Federal Tax Service/Unified Register of Small and medium-sized Businesses (accessed 03/02/2024) | | The number of able-bodied population at the end of the billing period | PStcp (people) as of 31.12.2022 | Official website of the Federal State Statistics Service/ Labor force, employment and unemployment in Russia (accessed 03/02/2024) | (Compiled by the author) Based on the data obtained, we will calculate the coefficient of social efficiency of the NAP according to formula 3 specified in the Methodology, the calculation results will be presented in Table 9. Table 9 The result of calculating the coefficient of social efficiency for the subjects of the Volga Federal District for 2022 | № | Name of the PFD entity | XENR | Evaluation of the effectiveness of the CSEnr | | 1 | Penza region | 1,905297261 | >1 | | 2 | Orenburg region | 1,894538079 | >1 |
| 3 | Ulyanovsk region | 1,891536649 | >1 | | 4 | Republic of Mari El | 1,853667368 | >1 | | 5 | Chuvash Republic - Chuvashia | 1,838166146 | >1 | | 6 | Kirov region | 1,796911718 | >1 | | 7 | Saratov region | 1,791143519 |
>1 | | 8 | Udmurt Republic | 1,742954361 | >1 | | 9 | Perm Region | 1,709316405 | >1 | | 10 | Samara region | 1,672911877 | >1 | | 11 | Nizhny Novgorod region | 1,672236106 | >1 | | 12 | Republic of Mordovia |
1,656703836 | >1 | | 13 | Republic of Bashkortostan | 1,626261683 | >1 | | 14 | Republic of Tatarstan (Tatarstan) | 1,386450285 | >1 | (Compiled by the author) According to Table 9, we conclude that the special tax regime "Professional Income Tax" has a high social efficiency in the subjects of the Volga Federal District. However, we also observe a significant variation in the data obtained. In a number of subjects of the Volga Federal District, the increase in the number of taxpayers of this regime in 2022 occurred at a much higher rate (for example, in the Penza region) than in others. And in other regions of the Volga Federal District, the dynamics also differs, this is partly explained by the different timing of the implementation of this tax experiment: for example, the Republic of Tatarstan (Tatarstan) has been participating in the NAP since 2019, and the Nizhny Novgorod Region, Samara Region, Perm Krai and the Republic of Bashkortostan – since the beginning of 2020. As a result of testing the methodology for calculating the social efficiency coefficient, a result was obtained characterizing the change in the dynamics of the number of taxpayers of the special tax regime. The economic efficiency of the NAP Next, let's move on to calculating the economic efficiency of the special tax regime in the subjects of the Volga Federal District for 2022, the essence of the calculation of which is to compare the average income (before taxation) of taxpayers of the special tax regime in the subject of the Volga Federal District for the billing period with the nominal accrued wages for the billing period in a similar subject of the Volga Federal District. In Table 10, we present the collected data on the subjects of the Volga Federal District for 2022 to calculate the coefficient of economic efficiency of the tax regime. Table 10 Data for calculating the coefficient of economic efficiency for the subjects of the Volga Federal District for 2022 | № |
Name of the PFD entity | NPV (people) 12/31/2021 | PMcp (people) 12/31/2022 | DNR 2022 (rubles) | SNNP as of 12/31/2021 (RUB) | SNZkp as of 12/31/2022 (RUB) | NDB% | %of the SNA | | 1 | Republic of Bashkortostan | 76 968 | 125 499 | 288 355 070,00 | 53 046,90 | 61 537,20 | 63,00 | 5,00 | | 2 | Republic of Mari El |
9 023 | 16 373 | 45 745 320,00 | 44 749,80 | 53 734,50 | 63,00 | 5,00 | | 3 | Republic of Mordovia | 8 724 | 14 881 | 41 975 990,00 | 43 666,00 | 50 596,30 | 63,00 | 5,00 | | 4 |
Republic of Tatarstan (Tatarstan) | 169 260 | 234 307 | 942 825 930,00 | 61 858,70 | 68 815,30 | 63,00 | 5,00 | | 5 | Udmurt Republic | 27 275 | 46 233 | 132 260 560,00 | 47 413,70 | 56 153,30 | 63,00 | 5,00 | | 6 |
Chuvash Republic - Chuvashia | 20 162 | 36 211 | 106 541 510,00 | 48 008,20 | 56 053,70 | 63,00 | 5,00 | | 7 | Kirov region | 18 996 | 33 413 | 99 469 680,00 | 44 649,80 | 51 050,10 | 63,00 | 5,00 |
| 8 | Nizhny Novgorod region | 71 311 | 116 877 | 410 309 140,00 | 57 357,80 | 65 382,80 | 63,00 | 5,00 | | 9 | Orenburg region | 31 302 | 59 104 | 121 540 480,00 | 49 390,60 | 57 243,50 | 63,00 |
5,00 | | 10 | Penza region | 17 051 | 31 790 | 86 621 730,00 | 45 513,40 | 53 931,60 | 63,00 | 5,00 | | 11 | Perm Region | 62 245 | 101 070 | 262 438 340,00 | 64 960,20 | 74 055,30 | 63,00 |
5,00 | | 12 | Samara region | 92 966 | 153 773 | 423 676 340,00 | 57 986,60 | 61 581,90 | 63,00 | 5,00 | | 13 | Saratov region | 37 146 | 67 682 | 160 509 140,00 | 48 589,20 | 56 733,30 |
63,00 | 5,00 | | 14 | Ulyanovsk region | 20 529 | 39 167 | 87 256 920,00 | 46 633,30 | 53 160,20 | 63,00 | 5,00 | (Compiled by the author, the sources of information are presented in Table 11) All data for calculating the economic efficiency coefficient were obtained for 14 subjects of the Volga Federal District in 2022 from official sources, the sources of data are presented in table 11. Table 11 Sources of data for calculating the coefficient of economic efficiency for the subjects of the Volga Federal District for 2022 | Indicator | Short description | Source of information | | The number of registered taxpayers at the beginning of the billing period |
NPnp (people) | Official website of the Federal Tax Service/Unified Register of Small and medium-sized businesses (accessed 02.03.2024) | | The number of registered taxpayers at the end of the billing period | PPkp (people) | Official website of the Federal Tax Service/Unified Register of Small and medium-sized businesses (accessed 02.03.2024) | | Revenues of the regional budget under the special tax regime for the billing period | DNR (rubles) | The official website of the Unified portal of the budget system of the Russian Federation Electronic budget/ Budget execution by revenue /Revenue by budget classification codes/ Budget classification code 10506000010000110 (Professional Income tax) (accessed 03/02/2024) | | The average nominal salary in the subject of the Russian Federation at the beginning of the billing period | SNZnp (rubles) | Official website of the Federal State Statistics Service/ Labor market, employment and wages (accessed 02.03.2024) | | The average nominal salary in the subject of the Russian Federation at the end of the billing period | SNZkp (rubles) | Official website of the Federal State Statistics Service/ Labor market, employment and wages (accessed 02.03.2024) | | The percentage of the tax amount transferred to the income of the regional budget | NDB% | Paragraph 3 of Article 146 of the BC of the Russian Federation, 37% of all proceeds from the NPD are credited to the budget of the Federal Compulsory Medical Insurance Fund, the remaining 63% - to the budgets of the subjects of the Russian Federation[3] | |
The average tax rate under the special tax regime | %of the SNA | The average tax rate under the special tax regime | (Compiled by the author) Based on the data obtained, we will calculate the coefficient of economic efficiency of the NAP according to the formula 4 specified in the Methodology, the calculation results are presented in table 12. Table 12 The result of calculating the coefficient of economic efficiency for the subjects of the Volga Federal District for 2022 | № | Name of the PFD entity | CAEnr | Evaluation of the effectiveness of the CEEnr | | 1 | Kirov region | 0,209865744 | <1 | | 2 | Republic of Mordovia | 0,199630595 | <1 | | 3 | Republic of Mari El | 0,19354526
| <1 | | 4 | Chuvash Republic - Chuvashia | 0,192187059 | <1 | | 5 | Republic of Tatarstan (Tatarstan) | 0,189188563 | <1 | | 6 | Penza region | 0,188724179 | <1 | | 7 | Nizhny Novgorod region | 0,187974619 | <1 | | 8 | Udmurt Republic |
0,183841073 | <1 | | 9 | Ulyanovsk region | 0,154996034 | <1 | | 10 | Saratov region | 0,153840081 | <1 | | 11 | Samara region | 0,151966486 | <1 | | 12 | Orenburg region | 0,133412271 | <1 | | 13 |
Republic of Bashkortostan | 0,131527685 | <1 | | 14 | Perm Region | 0,12232245 | <1 | (Compiled by the author) According to table 12, we conclude that the special tax "Professional Income Tax" has low economic efficiency for payers of this tax regime. The average monthly income of a NAP payer (before taxation) ranges from 12% (Perm Region) to 20% (Kirov region) from the amount of the monthly average nominal salary in the subject of the Volga Federal District. According to this indicator, it makes sense to state that the majority of NAP payers use this tax status as an additional source of income, or some of the NAP payers, having this tax status, do not carry out their "active" entrepreneurial activities on a permanent basis. In any case, the values of this indicator characterize the cumulative low profitability of this sector of the economy in comparison with employment. As a result of testing the methodology for calculating the coefficient of economic efficiency, a result was obtained reflecting the "profitability" of the special tax regime for the taxpayer. Integrated assessment of the effectiveness of the NAP Based on the results of calculating the coefficient of budgetary, social and economic efficiency of the special tax regime "Professional income tax", we will proceed to calculating the integral indicator of the assessment of this tax regime. The calculation of the integral indicator makes it possible to conduct a summary assessment of the special tax regime according to the estimated parameters and make a cumulative conclusion about its effectiveness. In Table 13, we present the data for the calculation and the results of the calculation of the integral indicator, produced according to formula 5 specified in the Methodology for the subjects of the Volga Federal District for 2022. Table 13 The result of calculating the coefficient of integral assessment of the tax regime for the subjects of the Volga Federal District for 2022 | № | Name of the PFD entity | KBEnr |
XENR | CAEnr | KIOnr | Evaluation of the effectiveness of the CIOnr | | 1 | Republic of Mordovia | 0,329066615 | 1,656703836 | 0,199630595 | 0,47743978 | <1 | | 2 | Chuvash Republic - Chuvashia | 0,300453725 | 1,838166146 | 0,192187059 | 0,473473306 | <1 |
| 3 | Kirov region | 0,273481742 | 1,796911718 | 0,209865743 | 0,468956124 | <1 | | 4 | Republic of Tatarstan (Tatarstan) | 0,37445135 | 1,386450285 | 0,189188562 | 0,461386476 | <1 | | 5 | Penza region | 0,238433646 |
1,905297261 | 0,188724179 | 0,440946544 | <1 | | 6 | Udmurt Republic | 0,234155468 | 1,742954361 | 0,183841072 | 0,42177188 | <1 | | 7 | Saratov region | 0,201286086 | 1,791143519 | 0,153840081 | 0,381362407 |
<1 | | 8 | Ulyanovsk region | 0,187033743 | 1,891536649 | 0,154996033 | 0,37991383 | <1 | | 9 | Samara region | 0,209044884 | 1,672911877 | 0,151966486 | 0,375970246 | <1 | | 10 | Republic of Bashkortostan |
0,236210293 | 1,626261683 | 0,131527685 | 0,369688103 | <1 | | 11 | Orenburg region | 0,165091712 | 1,894538079 | 0,133412270 | 0,346849811 | <1 | | 12 | Perm Region | 0,193775471 | 1,709316405 | 0,122322450 |
0,34345972 | <1 | | 13 | Republic of Mari El | 0,025421021 | 1,853667368 | 0,193545260 | 0,208930788 | <1 | | 14 | Nizhny Novgorod region | 0,023799884 | 1,672236106 | 0,187974619 | 0,195579749 | <1 | (Compiled by the author)
Based on the results of calculating the coefficient of integral assessment of the tax regime of the NPD for the subjects of the Volga Federal District for 2022, we conclude that this special tax regime turned out to be ineffective in terms of the totality of the parameters evaluated in this work. However, it is necessary to give some important remarks and explanations here. 1. If this methodology is used on more accurate data (available from the Federal Tax Service, Rosstat, and other government agencies), the result of an integrated assessment of the tax efficiency of the NPD may differ from that calculated by the author in this work. However, the author of this work aimed, first of all, to develop a methodology that, in the absence of accurate data, gives an approximate, but at the same time predictable and reasonable result (see below). 2. It is important to note that the introduction of a special tax regime "Tax on professional income" set as its main goal the withdrawal from the "shadow" of self-employed citizens who carry out their business activities without registration with the tax authority. Within the framework of this conceptual approach, declared by the legislator, every additional ruble received under this regime will already indicate its effectiveness (the cost of tax administration is minimal). Therefore, for this approach, it would be advisable to assess the absolute effect of revenues from this tax to the budget, studied in dynamics. The observed positive dynamics from the receipts of this tax in this regard already shows the effectiveness of the measures taken by the legislator at the initial stage of implementation. At the same time, in the future it will be necessary to assess the effectiveness of this tax regime not only and not so much through the prism of absolute budget revenues, but through relative indicators – in what amount individuals brought out of the shadows could pay taxes to the budget if they refused to apply the studied preferential tax regime. That is, given the equality of the tax base that make up the total amount of their income, it makes sense to talk about the potential amount of additional tax revenues that could potentially be collected when self-employed persons apply other tax regimes. It seems that the future tax policy of the state will be built in this way – by providing opportunities to get out of the shadows, at the initial stage, the self-employed will first be guaranteed a preferential tax regime. In the future, the state will be able to adopt legislative innovations, excluding benefits for them. By controlling the non-reduction of the tax base (income), the state will be able to increase tax revenues in this way. Historically, this has already happened with the refusal to apply the preferential rate of insurance premiums for entities applying the simplified taxation system at the turn of 2010. The method proposed by the author uses exactly this criterion of effectiveness. Comparing the amount of tax revenues under the preferential regime with potential taxes that could be calculated using traditional regimes, as well as evaluating the "average" return of a taxpayer under this tax regime, the author states low budgetary and economic efficiency, which leads to an integral efficiency of less than 1. That is, the author's calculation algorithm includes losses in the form of lost profits – the potential amount of taxes and income of NAP payers that could be paid by taxpayers applying a preferential tax regime in case the state refuses to apply reduced tax rates. It seems that this will happen in the future, and in this context the author's approach is "ahead of time". 3. Meanwhile, what is interesting, in our opinion, is not even the fact that for all the studied subjects of the Russian Federation included in the Volga Federal District, the integral indicator turned out to be less than 1, but the wide differentiation of the results obtained (from 0.195579749 in the Nizhny Novgorod region to 0.47743978 in the Republic of Mordovia). Having such heterogeneity, it becomes possible to conduct a comparative analysis of the effectiveness of the application of the tax regime under study both in general and by individual indicators, thus identifying potential opportunities to increase tax revenues for this tax to the budget and (or) improving the performance of the region's economy. In this aspect, the methodology can be useful for setting targets for public authorities of the constituent entities of the Russian Federation, applying budgetary mechanisms to encourage advanced regions, etc. conclusion Based on the results of the testing of the integrated methodology for assessing the effectiveness of taxation on the example of the NPD, we conclude that it is applicable for the purpose of evaluating special tax regimes for individuals. The application of this methodology allows us to take into account the individual characteristics of the assessed tax regime and assess its impact on socio-economic indicators. The use of an integrated methodology makes it possible to assess not only the budgetary effectiveness of the special tax regime, but also its social and economic consequences. This is a new and non-standard tax policy tool that allows you to assess a wide range of consequences of the introduction of various special tax regimes and compare their effectiveness with each other. From a practical point of view, using an integrated methodology for evaluating the effectiveness of special tax regimes, it is possible to determine how successfully a particular special tax regime copes with its tasks and achieves its goals. The effectiveness assessment helps to identify problems and shortcomings, as well as identify ways to solve them. This approach to the assessment of special tax regimes opens up new opportunities for making informed decisions in the field of tax policy, taking into account both financial and social aspects. As a result, the use of an integrated methodology can contribute to more effective management of tax regimes and reduce negative socio-economic consequences. [1] Federal Law "On conducting an experiment to establish a special tax regime "Tax on professional income" dated 11/27/2018 No. 422-FZ. [3] Budget Code of the Russian Federation No. 145-FZ dated 07/31/1998 (as amended on 02/26/2024) Paragraph 3 of Article 146
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First Peer Review
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The subject of the study. Based on the title, it seems possible to conclude that the article should be devoted to testing an integrated methodology for evaluating the effectiveness of the special tax regime "Tax on professional income" on the example of the subjects of the Russian Federation located in the Volga Federal District. First of all, the author is recommended to clarify the title, because it uses the phrase "subjects of the Volga Federal District". However, the subjects belong to the Russian Federation, and not to the federal District (Article 65 of the Constitution of the Russian Federation). The content of the article does not contradict the stated topic. The research methodology is based on data analysis and synthesis. It is valuable that the author uses graphical tools to present the results obtained. At the same time, under all tables, the data sources on the basis of which they were prepared should be indicated. The author is also recommended to include drawings in the scientific article (both diagrams and diagrams/graphs demonstrating the development of the subject of research in dynamics). The relevance of the study of issues related to the improvement of the taxation system in the Russian Federation is beyond doubt, since the amount of financial resources that can be directed to the socio-economic development of our state, including the achievement of national development goals, depends on the quality of its organization. In this regard, it fully meets the national interests of the Russian Federation. Scientific novelty is present in the material submitted for review. It is associated with the author's approach to testing an integrated methodology for evaluating the effectiveness of the special tax regime "Professional income tax". It would be interesting to show how the author's methodology differs from those that are already in the scientific literature? Style, structure, content. The style of presentation is scientific. The structure of the article is built by the author. At the same time, it is recommended to clarify more specifically in the headings: what are we talking about budget efficiency? (similar in terms of social and economic efficiency). It is also recommended to add a section "Discussion of the results". Familiarization with the content allows us to conclude that the author explains and justifies his judgments, including mathematical calculations. The author is also recommended to abandon the use of the abbreviation "RF" and the word "possible", because they are not used in scientific works. It would be interesting to know where and by whom the results obtained by the author can be applied? Bibliography. The bibliographic list has been compiled by the author. It includes 15 items, which cannot be considered sufficient: it is recommended to expand this list. At the same time, attention is drawn to the lack of studied foreign literature and sources of numerical data (it is important to note that information about the latter in the text is partially contained in table 11). Appeal to opponents. Despite the generated list of sources, the author has not conducted any scientific discussion. When finalizing the article, it is recommended to discuss the results obtained with other researchers dealing with this issue, based on their publications reflected in the bibliographic list. The elimination of this remark will make it possible to clearly show the increase in scientific knowledge, thereby concretely substantiate scientific novelty. Conclusions, the interest of the readership. After making the adjustments indicated in the text of the review, the article can be published, because it will have a high level of demand from a potential readership.
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The list of publisher reviewers can be found here.
The article is devoted to the testing of an integrated methodology for evaluating the effectiveness of the special tax regime "Professional income tax" on the example of the Volga Federal District. The methodology of the research is based on the analysis of scientific literature on the topic of the work, the application of the proposed and previously published author's methodology for the integrated assessment of the effectiveness of the tax regime "Tax on professional income" to the subjects of the Volga Federal District. The authors attribute the relevance of the work to the fact that the implementation of the tax regime "Professional Income Tax" has demonstrated a significant increase in the number of registered payers, but has revealed a number of negative effects, which underlines the need for further improvement of this mechanism to increase the effectiveness of its application. The scientific novelty of the reviewed study, in the opinion of the reviewer, consists in confirming the expediency of using a proven methodology for evaluating the budgetary effectiveness of the special tax regime "Professional income tax". The following sections and subsections are structurally highlighted in the article: Introduction, Theoretical foundations of the study, Research results, budgetary efficiency of the NPD, Social efficiency of the NPD, Economic efficiency of the NPD, Integrated assessment of the effectiveness of the NPD, Conclusion and Bibliography. The article provides sources of initial data for calculating the indicators necessary to assess the effectiveness of the tax regime in question; reflects the results of calculations for 14 subjects of the Volga Federal District, including coefficients of budgetary, social and economic efficiency; calculates an integral indicator that allows a summary assessment of the special tax regime according to the estimated parameters and make a cumulative conclusion about its effectiveness. Based on the results of an integrated assessment of the tax regime of the NPD for the subjects of the Volga Federal District for 2022, it was concluded that this special tax regime turned out to be ineffective in terms of the totality of the estimated parameters. The authors provided comments and explanations on the results obtained, expressed the opinion that the approved methodology is a new and non-standard tool of tax policy, which allows assessing a wide range of consequences of the introduction of various special tax regimes and comparing their effectiveness with each other. The bibliographic list includes 20 sources – scientific publications on the topic of the article on the topic under consideration, to which there are references in the text confirming the existence of an appeal to opponents. Among the comments, it should be noted that there are bulky tables, some of which are proposed to be replaced with diagrams to give more variety to the material and improve the clarity of the presentation of the analysis results. It is also not clear why the Federal Law "On conducting an experiment to establish a special tax regime "Tax on professional Income" and the Budget Code of the Russian Federation are not included in the general bibliographic list – as a result, references to sources 1 and 3 lose their specific targeting. The article reflects the results of the research conducted by the authors, corresponds to the direction of the journal "Finance and Management", contains elements of scientific novelty and practical significance, may arouse interest among readers, and is recommended for publication taking into account the comments and wishes expressed.
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