Abolishment of a tax on imputed income: consequences for business and budget
The article purpose is to investigate changes of taxpayers in the simplified and patent taxation system, in the structure of tax revenues of regional and local budgets, in the tax burden on taxpayers that occurred in connection with the abolition of tax on imputed income (from 2021). The research us...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2023-09-01
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| Series: | Вестник университета |
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| Online Access: | https://vestnik.guu.ru/jour/article/view/4622 |
| _version_ | 1797243683450388480 |
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| author | N. Z. Zotikov |
| author_facet | N. Z. Zotikov |
| author_sort | N. Z. Zotikov |
| collection | DOAJ |
| description | The article purpose is to investigate changes of taxpayers in the simplified and patent taxation system, in the structure of tax revenues of regional and local budgets, in the tax burden on taxpayers that occurred in connection with the abolition of tax on imputed income (from 2021). The research used generally accepted methods of scientific cognition, such as analysis, synthesis, generalization, grouping, tabular method. The information base of the study was the Tax Code of the Russian Federation, official reporting data of the Federal Tax Service of Russian Federation, authors’ publications on the topic under study. The study obtained the following results. The tax revenues of local budgets decreased, having lost the source of income in the form of tax on imputed income, previously credited in full; the tax burden on taxpayers increased (when tax on imputed income was applied, it was minimal). The main conclusion of the study is the fact that the patent taxation system, which can be applied by entrepreneurs who have ceased to be payers of tax on imputed income, needs a radical transformation. It is necessary to improve the efficiency of such system in terms of determining the amount of income from which the cost of a patent is calculated. |
| first_indexed | 2024-03-08T04:18:01Z |
| format | Article |
| id | doaj.art-f1221df1f0ff41cfaa44fddb326940a7 |
| institution | Directory Open Access Journal |
| issn | 1816-4277 2686-8415 |
| language | English |
| last_indexed | 2024-04-24T18:59:01Z |
| publishDate | 2023-09-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj.art-f1221df1f0ff41cfaa44fddb326940a72024-03-26T14:23:15ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152023-09-010719620610.26425/1816-4277-2023-7-196-2062847Abolishment of a tax on imputed income: consequences for business and budgetN. Z. Zotikov0Chuvash State University named after I.N. UlyanovThe article purpose is to investigate changes of taxpayers in the simplified and patent taxation system, in the structure of tax revenues of regional and local budgets, in the tax burden on taxpayers that occurred in connection with the abolition of tax on imputed income (from 2021). The research used generally accepted methods of scientific cognition, such as analysis, synthesis, generalization, grouping, tabular method. The information base of the study was the Tax Code of the Russian Federation, official reporting data of the Federal Tax Service of Russian Federation, authors’ publications on the topic under study. The study obtained the following results. The tax revenues of local budgets decreased, having lost the source of income in the form of tax on imputed income, previously credited in full; the tax burden on taxpayers increased (when tax on imputed income was applied, it was minimal). The main conclusion of the study is the fact that the patent taxation system, which can be applied by entrepreneurs who have ceased to be payers of tax on imputed income, needs a radical transformation. It is necessary to improve the efficiency of such system in terms of determining the amount of income from which the cost of a patent is calculated.https://vestnik.guu.ru/jour/article/view/4622tax on imputed incomelocal budgetpatent taxation systempotential incomeinsurance premiumstax burden |
| spellingShingle | N. Z. Zotikov Abolishment of a tax on imputed income: consequences for business and budget Вестник университета tax on imputed income local budget patent taxation system potential income insurance premiums tax burden |
| title | Abolishment of a tax on imputed income: consequences for business and budget |
| title_full | Abolishment of a tax on imputed income: consequences for business and budget |
| title_fullStr | Abolishment of a tax on imputed income: consequences for business and budget |
| title_full_unstemmed | Abolishment of a tax on imputed income: consequences for business and budget |
| title_short | Abolishment of a tax on imputed income: consequences for business and budget |
| title_sort | abolishment of a tax on imputed income consequences for business and budget |
| topic | tax on imputed income local budget patent taxation system potential income insurance premiums tax burden |
| url | https://vestnik.guu.ru/jour/article/view/4622 |
| work_keys_str_mv | AT nzzotikov abolishmentofataxonimputedincomeconsequencesforbusinessandbudget |