Davletshin T.G.OOO Burovye i Neftepromyslovye Nasosy (Oil-rig and oilfield pumps), Kazan, Republic of Tatarstan, Russian Federation firstname.lastname@example.org ORCID id: not available
Subject The article considers specifics of construction enterprise taxation, the tax burden and financial results depending on tax regimes and cost structure, the impact of imperfect tax laws on financial performance. Objectives The focus is on efficient tax system creation that promotes economic growth and budget revenue increase. Methods The study draws on general scientific approaches and methods. Results The paper investigates flaws in laws on VAT as the main reasons for applying shadow financial schemes by organizations of the building complex. The estimated tax burden on construction organizations depending on the cost structure under different tax regimes shows that the overall tax system implies a high level of tax burden. When small enterprises switch to simplified taxation system, their production costs increase, as VAT paid on resource acquisition is not refunded but charged to production cost. Conclusions The target level of taxation of enterprises of the construction industry is high, strongly depends on the choice of tax regime, which is in conflict with the principles of equality, neutrality, fairness and proportionality of taxation. It is crucial to introduce new tax regimes, considering the specifics of construction activities.
Keywords: general tax regime, simplified taxation system, tax harmonization, value added tax
Davletshin T.G. [Neutrality of VAT and harmonization of tax regimes]. Nalogovyi Vestnik = Tax Bulletin, 2015, no. 10, pp. 64–67. URL: Link (In Russ.)
Sinel'nikov S., Zolotareva A., Shkrebela E. et al. Problemy nalogovoi sistemy Rossii: teoriya, opyt, reforma [Problems of Russia's tax system: Theory, experience, reform]. Moscow, Gaidar Institute Publ., 2000, 1106 p.
Tufetulov A.M., Davletshin T.G., Salmina S.V. [Analyzing the influence of special regimes on financial results of small businesses]. Nalogovyi vestnik = Tax Bulletin, 2014, no. 10, pp. 44–50. (In Russ.)
Kazakova M., Knobel' A., Sokolov I. Kachestvo administrirovaniya NDS v stranakh OESR i Rossii. Reformirovanie rossiiskoi sistemy vzimaniya naloga [Quality of VAT administration in OECD member countries and Russia. Reform of the Russian system of taxation]. Moscow, Gaidar Institute Publ., 2010, 128 p.
Kashirina M.V. [The Specifics of Taxation in the Construction Field]. Ekonomika. Nalogi. Pravo = Economics, Taxes, and Law, 2015, no. 3, pp. 135–140. URL: Link (In Russ.)
Panskov V.G. [The tax burden in the Russian tax system]. Finansy = Finance, 1998, no. 11, pp. 17–25. (In Russ.)
Troshin A.V. [Comparative analysis of methods for determining the tax burden on enterprises]. Finansy = Finance, 2000, no. 5, pp. 44–54. URL: Link (In Russ.)
Panskov V.G. [Problems of value added tax]. Nalogovyi Vestnik = Tax Bulletin, 2003, no. 5, pp. 31–33. URL: Link (In Russ.)
Gurvich E.T., Suslina A.L. [Tax Collection Trends in Russia: Macroeconomic Approach]. Finansovyi zhurnal = Financial Journal, 2015, no. 4, pp. 22–33. URL: Link (In Russ.)
Shelkunov A.D. [Principle of neutrality of VAT and approaches of court practice]. Zakon = Law, 2014, no. 4, pp. 159–164. URL: Link (In Russ.)
Panskov V.G. [Possible ways to solve the problem of illegal compensation of VAT]. Finansy = Finance, 2011, no. 8, pp. 37–42. URL: Link (In Russ.)
Ruchkina G.F., Terekhova E.V. [General and controversial aspects of legal regulation of the value added tax]. Yuridicheskii mir =Juridical World, 2014, no. 1, pp. 44–50. URL: Link (In Russ.)
Zozulya O.A. [The charter of artel as a form of legal regulation of traditional handicraft production in Russia in the early 20th century]. Vestnik Rossiiskogo universiteta druzhby narodov. Seriya: Yuridicheskie nauki = RUDN Journal of Law, 2012, no. 4, pp. 24–30. URL: Link (In Russ.)
Drozdova N.P. [Russian artel as an organizational form of production in the nineteenth and early twentieth centuries: A neo-institutional approach]. Vestnik Sankt-Peterburgskogo universiteta. Menedzhment = Vestnik of Saint Petersburg University. Management, 2016, no. 2, pp. 62–77. (In Russ.) URL: Link