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ИД «Финансы и кредит»






Finance and Credit

Reforming the tax system: From special tax regimes to general system of taxation

Vol. 26, Iss. 12, DECEMBER 2020

Received: 26 October 2020

Received in revised form: 9 November 2020

Accepted: 23 November 2020

Available online: 25 December 2020

Subject Heading: FISCAL SYSTEM

JEL Classification: H20, H21, H25, H30, K34

Pages: 2743–2764


Davletshin T.G. OOO Burovye i Neftepromyslovye Nasosy (Oil-rig and oilfield pumps), Kazan, Republic of Tatarstan, Russian Federation


Subject. The article considers special tax regimes in the Russian tax law, their evolution and current state, and ways to improve the tax system.
Objectives. I focus on developing the theoretical and practical basis for reforming the tax system, considering to phase out the special tax regime in the tax regulation of ordinary business activities and to transfer to the general taxation system.
Methods. The study employs methods of logical analysis and synthesis, induction and deduction.
Results. Digital technology development made it impractical to maintain special tax regimes for tax and legal regulation of small businesses implementing ordinary activities. More favorable economic and financial environment for small businesses should be created within the general taxation system, through lower tax rates, up to a certain threshold. Special tax regimes should regulate specific activities, requiring a special approach to tax regulation and State control. The paper presents a set of practical measures to reform the design of the Tax Code. The offered structure of taxation creates a single tax legislation for the vast majority of business entities.
Conclusions. The abolition of special tax regimes for taxation and regulation of small businesses and creation of a single tax system based on the general tax regime will simplify the Tax Code structure and make the tax system more transparent and consistent. The offered action plan will help make the abolition gradual and seamless. The findings can be used in legislative activities to reform the tax system.

Keywords: simplified taxation system, simplified VAT taxation, special tax regime, harmonization


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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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Vol. 26, Iss. 12
December 2020