Business climate in the russian federation considering the relations between entreneurs and tax authorities
| Autor | Irina V. Vyakina |
| Cargo | Tver State Technical University |
| Páginas | 312-327 |
Periódico do Núcleo de Estudos e Pesquisas sobre Gênero e Direito
Centro de Ciências Jurídicas - Universidade Federal da Paraíba
V. 9 - Nº 03 - Ano 2020 Special Edition
ISSN | 2179-7137 | http://periodicos.ufpb.br/ojs2/index.php/ged/index
312
BUSINESS CLIMATE IN THE RUSSIAN FEDERATION
CONSIDERING THE RELATIONS BETWEEN ENTRENEURS
AND TAX AUTHORITIES
Irina V. Vyakina1
Abstract: taxation builds financial
relations between the state and legal
entities or individuals. Acting as part of
the economic policy of the state, an
adequate tax system ensures the
effectiveness of the main components of
the economy, the development of
entrepreneurial initiatives and meeting
the basic needs of the country.
The article examines the impact of the
tax system on business climate,
identifies the main reasons for tax
evasion by businessmen in the Russian
Federation and proposes ways of
creating adequate tax relations between
the state and enterprises, thus increasing
business activity.
According to the results of the survey
that involved 300 managers of small,
medium and large enterprises, almost
half of entrepreneurs (47%) consider tax
burden as the main problem hindering
economic activity in Russia. The
entrepreneurs believe tax authorities
1 Tver State Technical University, email: vyakina@yahoo.com
represent a considerable obstacle to
business.
Keywords: tax administration, tax
relations, economic activity, business
climate.
1. Introduction
The tax system enables
redistribution of the income of society
and the state. It financially supports
social programs of the state, balances
budgets of different levels, and regulates
various economic and social processes,
including innovation and investment,
which are aimed at updating the
technological base of the economic
system.
One of the tasks of the tax policy
is to create a mechanism regulating tax
relations, which would provide methods
for collecting tax into the budget
revenues that would be adequate to
economic conditions. In theory, tax
Periódico do Núcleo de Estudos e Pesquisas sobre Gênero e Direito
Centro de Ciências Jurídicas - Universidade Federal da Paraíba
V. 9 - Nº 03 - Ano 2020 Special Edition
ISSN | 2179-7137 | http://periodicos.ufpb.br/ojs2/index.php/ged/index
313
relations are aimed at regulating tax
revenues to budgets of all levels and
stimulating business activity of
economic entities.
Economic activity is determined
by external economic conditions,
including the conditions for launching
and conducting it, barriers and
restrictions for doing business. It is
obvious that talking about the conditions
for carrying out economic activity and
business climate, the role of the state is
not limited to setting the procedures for
obtaining licenses, registering
enterprises, but also includes developing
the policy of taxation and the current tax
burden.
However, according to most
business representatives, the current tax
system in Russia does not encourage
entrepreneurs to increase business
activity and initiative.
It should be noted that the tax
system is based on the principle of
dependence of the state on all the
taxpayers, and taxation inevitably leads
to a conflict of private and public
interests.
At present, the Russian
Federation is characterized by a large
share of shadow and informal economic
relations, while the imperfection of the
tax system prevents taxes from
performing their main functions,
including the fiscal function, which
would provide the financial support for
the activities of the state.
The share of tax revenues in the
revenues of the Russian Federation
federal budget is significantly lower than
this figure in the budgets of developed
countries. In the federal budget of the
Russian Federation, tax revenues
estimate from 40% to 50%, while this
indicator is much higher in the revenues
of the budgets of developed countries.
The budget of the Russian Federation is
mostly supplied by non-tax revenues.
In addition, there is a huge total
debt of taxpayers into the budget of the
Russian Federation, estimating about 5
6% of the total federal budget revenues.
2. Methods
Working on the research, the
author conducted a sociological survey
that included 300 respondents, directors
of Russian small, medium and large
businesses operating in various fields
and representing different legal forms.
The respondents' opinions were
collected in an anonymous survey with
the note that all data will be generalized.
Summarizing the results of the
study, the author applied the methods of
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