The tax policy of Russia in the modern economic system
Tax policy is only part of the state’s development strategy. Tax policy can not exist apart from the development plans of other areas of socio-economic policy. Combining all areas allows the law «On Strategic Planning in the Russian Federation» of 28.06.2014 No. 172-FZ. Various administrative anthorities are forced to submit to the Messages of the President of the Russian Federation and it is agreed to act within the framework of anti-crisis measures developed by the Government of the Russian Federation. On the basis of orders of the President and the Government of the Russian Federation, the tax policy of Russia for 2017-2019 has already been developed. The changes will affect both tutors, and individual entrepreneurs, and large companies. Also, some tax innovations affect ordinary consumers. A number of innovations is trying to reduce at least slightly the burden on medium and small business. These measures include the emergence of the right to reduce the single tax on imputed income in connection with the costs incurred for the purchase of cash registers with the function of transferring fiscal data to the Federal Tax Service. In this case, the maximum cost of the device is determined, the deduction implies that the price of the «cash desk» does not exceed 18 thousand rubles. The values of the coefficient-deflator and the value of the patent will also be revised. On the other hand, the tax policy of Russia for 2017-2019 implies unpleasant moments. It is planned to limit the procedure and amount of transfer of losses of taxpayers incurred in the previous reporting periods. Now the values can not exceed 30% of the payment amount of the current tax period. At the same time, the ratio of tax rates for profit in terms of distribution between the federal budget and the funds of municipal entities will be changed. The main objectives of tax policy in 2017-2019 were two directions - the stabilization of the economic development of the economy and the prevention of deterioration in the financial situation of citizens. At the same time, multilateral agreements are being developed, involving the automatic exchange of financial information, which allows minimizing the possibility of tax evasion. In addition to this, the interest rate on late payments to the state will be increased. Also, the development of a process for the timely postponement of the tax payment date has already begun, if the payer timely applies for a grace period. Now the Tax Code of the Russian Federation is a document that contains complete information about the tax system. It is in it that changes are made when changing the tax policy. Tax policy at the present stage is developing in the following areas: 1. The list of taxes is determined. Recently this list has not increased. 2. Combing the procedure for calculating existing taxes, eliminating inaccuracies in the wording, taking into account changes made to other regulations. 3. The tax administration system is being improved. 4. Criteria checks have become available. 5. Tax holidays appeared. Tax policy at the present stage is aimed at improving the existing legislation.