Evaluation of effects of the legislation change on special tax regimes for small business

• Vodopyanova V.A.

  Associate Professor
  Vladivostok State University of Economics and Service
  Vladivostok. Russia

• Bondarenko T.N.

  Senior lecturer
  Vladivostok State University of Economics and Service
  Vladivostok. Russia

The article is devoted to the analysis of changes in the tax legislation of the Russian Federation for organizations under special taxation regimes, such as a simplified taxation system, a single tax on imputed income and a patent taxation system. It examines the main adjustments to the tax legislation relating to organizations that are under special taxation regimes in 2017 as compared to 2016. The main attention is paid to the analysis of criteria that allow organizations to use special tax regimes, as well as changes that directly affect the tax base of these taxes, and, consequently, the value of tax payments of organizations. Special tax regimes are one of the most important instruments that perform a fiscal, incentive and regulatory function for small and medium-sized businesses. The subject of the study is the adjustment of tax legislation for organizations that are under special taxation regimes, as well as an analysis of the consequences of such changes. The purpose of this work is to identify the significance of changes in tax legislation in the field of special tax regimes for small business entities.

The state regulation of special tax regimes through changes in tax legislation has, on the one hand, an impact on indicators of business and economic activity of small businesses in the regions of the Russian Federation, on the other hand, it is possible to regulate the amount of tax revenues to the budget system of the Russian Federation. The article analyzes the dynamics of absolute income indicators for special tax regimes in the consolidated budget of the Russian Federation in conjunction with changes in tax legislation for the same period.

An example of the use of the chosen tools in the analysis based on the statistical data of revenues in the budget system of taxes on aggregate income allows us to predict further trends in the dynamics of these indicators. The main problems and prospects of innovations are revealed. The result of this work is the identification of the main trends in the collection of revenues from special tax regimes in the RF budget system in accordance with changes in tax legislation.

Keywords: special tax regimes, tax base, small business entities, simplified taxation system, unified tax on imputed income, patent taxation system, state regulation, tax revenues.