| Issue |
E3S Web Conf.
Volume 376, 2023
International Scientific and Practical Conference “Environmental Risks and Safety in Mechanical Engineering” (ERSME-2023)
|
|
|---|---|---|
| Article Number | 05055 | |
| Number of page(s) | 10 | |
| Section | V Socio-cultural, Political, Economic, and Legal Issues Related to Environmental Stewardship | |
| DOI | https://doi.org/10.1051/e3sconf/202337605055 | |
| Published online | 31 March 2023 | |
Reduction in the importance of indirect methods of assessing the taxable base in the conditions of digitalization of the economy
Financial University under the Government of the Russian Federation, 7, Maly Zlatoustinsky Per., bldg. 1, 101000, Moscow, Russia
* Corresponding author: DSTulenty@fa.ru
Starting from January 1, 2021, the uniform tax on imputed income (UTII) has been cancelled. According to the Federal Tax Service, 96.2% of the subjects who paid UTII have already chosen an alternative tax regime. At the same time, in society, scientific and professional communities, and among business representatives, there are different points of view on this problem, opinions are expressed about the need to preserve indirect methods for assessing the taxable base, and UTII in particular. The state initially had a plan to abandon UTII and consistently implemented the abandonment of indirect methods of assessing the taxable base, implemented under imputed taxation (UTII), and the transition to fair taxation (STS, CTS) based on real income. The introduction of special tax regimes based on fair taxation has contributed to the growth of tax collections and an increase in the number of business entities that have chosen these regimes. Based on the results of the paper, conclusions are presented that can be used in analyzing the prospects for the development of tax systems.
Key words: Taxation / special tax regimes / single tax on imputed income / marking / digitalization
© The Authors, published by EDP Sciences, 2023
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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