Use of features of the taxation of small business in the USA for modern RUSSIA - стр. 4

1. Institute of support of small business

The purpose of institute of support of small business is providing to small business entities the help in the organization of own business, consultations, including online consultations concerning use of the tax concessions and preferences, possibilities of decrease in tax base, and also training concerning correctness of business, the organization of relationship with public authorities. For the state introduction of the center of support of small and average business is provided by the Strategy of development of small and average business in the Russian Federation for the period till 2030, at the same time real information, organizational support will promote increase in number of small business entities, increase in turnover of small business entities and consequently, finally and the amounts of the paid taxes and fees.

2. Institute of preliminary tax control

Development of institute of preliminary tax control is provided in the Main directions of tax policy of the Russian Federation for 2016 and planning period of 2017 and 2018. According to the directions of development of the taxation by the purpose of development of this institute decrease in tax risks, stimulation of business activity due to increase in stability and granting additional guarantees to taxpayers is. From the state introduction of this institute will allow to reduce time of conducting tax audits, and also will reduce the risks of the state connected with tax avoidance.

At the same time, now the institute of preliminary tax control assumes distribution on large taxpayers, however small business entities cannot use this institute. In this regard expansion of use of institute of preliminary tax control on small business entities would allow to increase culture of the taxation, to establish interaction between small business entities and the state on a constant basis, to lower a distance between requirements of small business and the state, and also to carry out on a constant basis monitoring of problems of business from the point of view of the taxation.

3. Institute of tax administration

As practically worldwide the institute of tax administration is given great value, in the Russian Federation this institute also has to develop dynamically within institutional approach. Among noticeable measures for improvement of institute of tax administration it is possible to call introduction of electronic document flow, introduction of new services, such as a private office of the taxpayer, introduction of a possibility of obtaining information on contractors online, such as certificates of incorporation. At the same time, the institute of tax administration is subject to further improvement by technological development, decrease in administrative load of small business and the microenterprises, simplifications of system of submission of the reporting. Besides, according to the strategy of development of small and average business in the Russian Federation for the period till 2030 predictable fiscal policy has to gain great value. The predictable fiscal policy based on stability of system of the taxation not introduction of additional non-tax obligations and the additional charges in territorial subjects of the federation will allow to increase coefficient of "birth rate" of small business entities.