Subject This article considers the issues of harmonization of tax regimes and reform of special tax ones. Objectives The article aims to determine areas to improve the tax system, harmonize the General Tax System and special tax regimes, and involve business entities applying special tax regimes in the VAT movement. Methods For the study, I used the methods of logical analysis and synthesis, induction and deduction. Results The article offers a concept of harmonization of the General and Simplified Tax Systems, and the Unified Agricultural Tax. As well, the article substantiates the need to combine the Simplified Tax System and Unified Agricultural Tax, and limit the marginal gain for the application of special tax treatments. Conclusions and Relevance The preconditions that led to the introduction of the Simplified Taxation, Unified Agricultural Tax and Unified Tax on Imputed Income special tax treatments are not relevant today. A fresh approach to special tax regimes is needed in the context of the digitalization of the tax system. The results obtained can be used in legislative activities to reform the tax system.
Davletshin T.G. [Neutrality of VAT and harmonization of tax regimes]. Nalogovyi Vestnik, 2015, no. 10, pp. 64–67. (In Russ.) URL: Link
Shelkunov A.D. [Principle of neutrality of VAT and attitudes of court practice]. Zakon, 2014, no. 4, pp. 159–164. (In Russ.) URL: Link
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, IET Publ., 2000, 1106 p.
Tufetulov A., Davletshin T., Salmina S. [An analysis of the influence of special regimes on the financial results of small business]. Nalogovyi Vestnik, 2014, no. 10, pp. 44–50. (In Russ.)
Gromov V.V., Milogolov N.S. [Simplified taxation system and unified tax on imputed income: objectives, problems, long-term vision]. Nauchno-issledovatel'skii finansovyi institut. Finansovyi zhurnal = Financial Journal, 2019, no. 2, pp. 9–21. URL: Link (In Russ.)
Panskov V.G. [Value added tax issues]. Nalogovyi Vestnik, 2003, no. 5. URL: Link (In Russ.)
Kazakova M., Knobel' A., Sokolov I. Kachestvo administrirovaniya NDS v stranakh OESR i Rossii. Reformirovanie rossiiskoi sistemy vzimaniya naloga [The quality of VAT administration in OECD countries and Russia. Reform of the Russian system of tax collection]. Moscow, IET Publ., 2010, 128 p.
Pinskaya M.R., Tikhonova A.V. [Harmonization of VAT and the single agricultural tax]. Belorusskii ekonomicheskii zhurnal = Belorussian Economic Journal, 2015, no. 3, pp. 72–78. (In Russ.)
Panskov V.G. [Possible ways to solve the problem of illegal VAT compensation]. 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.)
Sibiryakov N.A. [Value added tax: main conditions for applying the tax deduction under VAT]. Nalogi = Taxes, 2015, no. 2, pp. 8–14. (In Russ.)
Kashirina M.V. [The specifics of taxation in the construction field]. Ekonomika. Nalogi. Pravo = Economics, Taxes & Law, 2015, no. 3, pp. 135–140. URL: Link (In Russ.)
Troshin A.V. [Comparative analysis of methods for determining the tax burden on enterprises]. Finansy = Finance, 2000, no. 5. URL: Link (In Russ.)
Sazonov S.N. [Determining the technical efficiency of resource application in farm enterprises]. Ekonomika: vchera, segodnya, zavtra = Economics: Yesterday, Today and Tomorrow, 2018, vol. 8, iss. 8A, pp. 112–120. URL: Link (In Russ.)
