Features of taxation of individuals from property and other income in Russia and Kazakhstan
The article deals with the tax on property of individuals, land tax, vehicle tax, as well as other mandatory payments and payments to various social funds paid by individuals in Russia and Kazakhstan, and comparative characteristics are also carried out. So, for the tax on the property of individuals, subjects, taxation objects, tax period, the procedure for calculating the tax on the property of individuals, levied in Russia and Kazakhstan by the tax authorities, and payment on the basis of a tax notice are similar. Also, the main similarity is the existence of a separate tax on the property of individuals and land tax, although in Russia at the present time the property tax of individuals and land tax are combined, and are gradually introduced in the constituent entities of the Russian Federation in the form of property tax. However, the tax base has differences, in Russia it represents cadastral or inventory value, in Kazakhstan it is calculated on the basis of the formula defined by the Tax Code of the RK. The transition to the cadastral valuation of real estate in the Russian Federation, carried out from January 1, 2015 and until 2020, did not become the right definition of the value of taxable property. It is also possible to note the similarity in almost all elements of land tax levied in Russia and in Kazakhstan. However, a significant difference is the tax base for land tax. In Russia, the tax base is the cadastral value of a land plot, in Kazakhstan the same is the area of a land plot or a land share with common shared ownership. However, the total exclusion of the value of the land plot did not occur, it affects through the tax rate. It is believed that the transition to taxation of property and land in the form of a single real estate tax will have a positive impact on tax administration. Having considered the comparative characteristics of the transport tax in the Russian Federation and the Republic of Kazakhstan, one can note their differences. Thus, in Russia tax rates for transport tax are established by the laws of the subjects of the Russian Federation depending on the service life, engine power and year of production of the vehicle, thrust of the jet engine; place of registration of the vehicle; category of vehicle (cargo, passenger, self-propelled). And the laws of the subjects of the Russian Federation, tax rates may be increased (reduced), but not more than tenfold. In Kazakhstan, the tax rates are established by the Tax Code of the Republic of Kazakhstan, and can not be increased or reduced, and also do not depend on the conditions envisaged in Russia. The authors consider it quite realistic and fair to replace the transport tax with excise tax on gasoline. In China, such a system has been working since 2007, and it allows us to fairly share the duties of paying taxes on the population. Making a decision to replace the transport tax by raising excises with the least losses will require the optimization of administration and the development of a clear action plan. Thus, in Russia and in Kazakhstan, individuals pay taxes on personal income, property tax on individuals, tax on vehicles, land tax, fees, fees, state duty, mandatory and voluntary pension contributions, health insurance contributions, indirectly contributions to social insurance. All these taxes and payments are paid from the income of an individual, often his wages. which is an indicator of a sufficiently high level of withdrawals from the income of an individual.