USE OF FEATURES OF THE TAXATION OF SMALL BUSINESS IN THE USA FOR MODERN RUSSIA

Kaledin S. Chelyabinsk State University. Email: kaledin.vip@bk.ru, phone +79080542272 (Russia)

ABSTRACT. Development of small business in the USA can be connected with a number of the reasons among which it is possible to call as the features of historical character connected with emergence and development of the United States and the reasons of tax character. So, in each state privileges on taxes which allow to organize in the best way by use of tax planning business can be established. It is represented that the institutionalism is indissoluble with the taxation as in the taxation there are institutes, customs, for example, regarding check of conscientiousness of the taxpayer, use of the special tax treatments and the habits, so at many businessmen and the companies became a habit earlier to pay taxes, to form an overpayment on taxes for the purpose of decrease in risks of additional accrual of penalties, others opposite, created a habit of a conclusion of the capitals abroad to low-tax territories for the purpose of decrease in the tax load. The purpose of formation of institutes is decrease in negative tendencies in the taxation, institutes are capable to improve process of the taxation, including taxation of small business. Improvement of tax administration in the sphere of small business assumes development and realization of actions which, on the one hand, allow to simplify system of tax administration, to reduce a number of hours, spent by taxpayers for stay in taxing authority. At the same time tax administration allows to apply the special modes to small business and to lower administrative load of small business. In various countries various mechanisms of simplification of tax administration for micro and small enterprises are used, a number of mechanisms can be effectively used in the Russian Federation.

Key words. Small business, taxation, collecting of taxes, tax concessions and advantages, Institutsializm, taxation of small business, tax payment, collecting, small enterprise.

INSTITUTIONAL APPROACH TO THE TAXATION OF SMALL BUSINESS

The Nobel laureate D. Nort "considers institutes as a set of rules of conduct of individuals, this approach includes the formal laws, and also informal contracts, codes of behavior, restriction drafted by people, and also coercion factors, such as institutes of civil society"¹. On the other hand the institutsializm incorporates two important concepts: "institutions" – norms, customs of behavior in society, and "institutes" – fixing of norms and customs in the form of laws, the organizations, institutions"².

The founder of institutionalism it is considered to be Torsteyn Veblen. The term "institutionalism" was developed by the American economist U. Hamilton in 1916 and defines institute "as a verbal symbol for the description of group of public customs, a way of the thinking which became a habit for group of people or custom of the people"³.

"The world of customs and habits for which we adapt our life represents a texture and indissoluble fabric of institutes"⁴.

John R. Commons⁵ defines "institute as collective actions for control, release and expansion of individual action". Its forms are:

– unorganized custom;

– organized actions of the enterprise.

And the institutional economy is represented to it behavioural, and behavior of individuals in the course of participation in transactions.

The behavior of businessmen and the organized operating small enterprises within institutional economy can differ.

Within the economic growth, simplification of tax administration, simplification of procedures of business of action of small business entities are directed on:

– registration of the new companies;

– increase in jobs;

– tax payment and collecting;

– conscientious execution of the duties before the state.

In the conditions of economic contraction and crisis, increase in taxes which are not able to pay small business entities actions of small business entities are opposite and directed on:

– closing of the companies;

– dismissal of workers;

– leaving from tax payment;

– creation of schemes of minimization of taxes and tax payment in other countries with the established lower rates of taxes and fees.

The behavior of an individual, and also collective behavior can be aimed at the development of institutes of small business, development of business with simultaneous cultivation of culture of tax payment and collecting. For this purpose observance of a number of conditions, such as cultivation and strengthening of enterprise culture, simplification of procedures of business, simplification of procedures of tax payment, and also the help in tax payment, submission of declarations and establishment of interaction between the state and the taxpayer at the confidential level is required. It is possible to agree with Suleymanovy M.M.⁶ which considers institutional aspect from the point of view of social justice, economic efficiency, uniformity of distribution of tax base. From the point of view of the individual entrepreneur and the subject of small business, the microenterprises the taxes paid by the specific subject of economic activity have to be spent effectively, including taking into account further priorities of business, such as development of infrastructure, highways, support of socially oriented and manufacturing installations. Social justice from the point of view of small business entities is the indicator of efficiency of a collecting of taxes. Gordeeva O.V. notes "fiscal regulation as the tool of the institutional environment has high chances of big efficiency in the sphere of support of MSP"⁷.

Factors of the demotivating behavior of small business entities are factors of irrational use of the budgetary money, the crisis phenomena in economies, lack of culture of business, projects of increase in taxes and fees, and also emergence of non-tax payments in the budget which actually have the economic nature of taxes as possess the taxation object, have the established rates.

Institutional approach is considered by the Russian scientists not only from the point of view of social justice and economic efficiency. Matveeva O.E.⁸ suggests to use this approach for providing system of local self-government, saying that "approach allows to develop the idea of the operated institutionalization of system of local finance", and as the main method of transformation of financing offers decentralization of public administration. Lomtidze O.V., Tinyakova V.I.⁹ connect institutional approach with development of the financial market by implementation of regulation by governing bodies taking into account differentiation on groups of financial institutions and the functional principle. Movchan Yu.V.¹⁰ estimates a contribution of this approach at the level of the international interinstitutional agreements. Hafizova A.R.¹¹ applies institutional approach to tax administration from the point of view of institutes of tax administration, institute of administration of the non-tax income, institute of administration of gratuitous receipts. Masur Yu.A.¹² specifies that "taxes are the instrument of fiscal policy in the institutional environment". Thus, rather large number of the Russian scientists pay to institutional approach much attention.

At the same time, to the taxation of small business institutional approach did not find reflection in refraction. It is represented to the author that institutional approach has to be applied rather widely in the taxation of small business entities on the following bases:

1. In the Russian Federation small business is developed not enough, unlike other countries, where exactly small business makes GDP basis, in Russia often an assessment of a share of receipts from small business entities in the budget is not even given. At the same time, the Strategy of development of small and average business in the Russian Federation for the period till 2030 which realization is not possible without use of institutional approach to the taxation, improvement of institutes which purpose is development of small and average business was accepted.

However only by program and strategic methods without improvement of institutes of small business, without orientation on small business entities achievement of similar indicators is represented impossible. Thus, use of institutional approach which is based on development of various mechanisms including in the field of the taxation, will promote achievement of planned targets.

2. Institutional approach allows to exercise control of tax revenues as due to management of human behavior, creativity, involvement of the most active individuals for development of civil society, participation in an entrepreneurial activity, and by introduction of new standards of behavior, customs and at the same time created institutes. Business as standard of behavior of the individual allows to increase the number of the independently employed people, to reduce unemployment, to raise turnover of small business entities due to refusal of other work, increase in an involvement into business processes. At the same time the proliferation of small business entities will promote high-quality changes, such as increase in a share of GDP in terms of the number of small business entities, increase in a share of the taxes paid small and the microenterprises.

3. Institutional approach unites economic and legal bases of management of the taxation. Legal bases of institutional approach consist in legal custom and the precept of law, the economic component of institutional approach is based on individual actions of economic subjects. From the point of view of the taxation institutional approach allows to set customs in norms, so the obligation for tax payment, observance of ministerial procedures, such as timely statement on tax accounting, submission of declarations, use of the tax preferences and privileges provided by the state instead of avoidance of taxes in other countries has to become standard of behavior for small business entity. Similar behavioural norms are possible due to quality state regulation, decrease in administrative barriers, simplification of the taxation, and also assistance to those taxpayers which make mistakes in the taxation due to the lack of sufficient tax culture, knowledge in the field of the taxation.

4. Institutional approach can be used in the mode of the best preference as for small business entities at the level of development of separate institutes, centers of support of small business, the centers of training of small business entities, centers of tax administration, and at the level of the state. At the level of the state institutional approach can be realized as by strengthening of system of the taxation, institutes of civil society, increase in number of small business entities, and by increase in a collecting of taxes due to increase in culture of the taxation, development of steady customs in tax payment.

5. Institutional approach can consider as the registered norms, and unwritten rules, customs, moral standards, and can influence the deep reasons inducing the personality to fulfill the civil duties and to pay taxes. In general, by means of this approach, perhaps to change tax culture.

Authors see practical realization of institutional approach through a prism of development of tax institutes. As perspective tax institutes on a national level it is possible to allocate the following:

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