A beggar and a billionaire must pay taxes at the same rate. So the Duma decided
The rate is low. But still it’s too big ...
The attempt to introduce a progressive tax scale for individuals (PIT) in Russia predictably stalled. The State Duma profile committee rejected this idea. Other “interested parties” did not like it either: the government and the Accounts Chamber were not particularly enthusiastic about this issue either.
Two bills were submitted to the Duma: from the Just Russia party and from the Communist Party. The former suggested simply raising the tax rate to 18% for those who earn more than 24 million rubles a year. That is, for those whose income is less than two million rubles a month, there would be nothing to worry about at all. The Communists proposed a more sophisticated scheme, which included a tax reduction for those who earn less than 100 thousand rubles a year. The increase began only from the amount of 3 million rubles, and the maximum tax rates were introduced for those who earn more than 10 million rubles per year. In this case, the taxpayer would have to pay a fixed amount of 1,642 million rubles + 25% of what exceeds the specified threshold of 10 million.
It should be noted that even these progressive tax schemes can be called very sparing. For comparison: in many European countries the tax rate for the rich significantly exceeds 50% - this is almost the whole of Scandinavia, France, Belgium, the Netherlands, and several other countries. There are many countries where income tax approaches fifty percent - these are Finland, Austria, Japan (not quite Europe, but still), Ireland, and Great Britain. And this, you see, is a much more serious figure than even the 25% rate proposed in the CPRF draft. Moreover, in comparison with the norms of most developed countries, it can be recognized as very sparing and almost preferential.
It should also be noted that the project of the Communist Party of the Russian Federation takes into account such positive practice of many developed countries as reducing the tax burden for the poor. This, of course, is not a complete abolition of personal income tax for the poor, as is practiced, for example, in Australia, but nevertheless the fact itself should be noted: the authors of this bill have not forgotten about the poor.
It must be noted here that the Communist Party and Fair Russia do not occupy the last places in the current composition of the State Duma, and only one faction, United Russia, which has an overwhelming majority in the Duma, can block their initiatives. This is just a touch, but it is, as they say, "indicative."
We are not able to collect taxes
Among the arguments that opponents of the progressive personal income tax rate reinforce their position, the first place is held by the assertion that tax collection in the event of its adoption will drop sharply. As explained in the Duma Committee on Budget and Taxes, tax revenues on personal income tax and so on. If in 2014, 2,7 trillion rubles were collected in the budget, then in 2018 - already 3,7 trillion. Progress, as they say, is evident. It was the introduction of a “flat” tax scale that allowed many employers to legalize the salary schemes of their enterprises, and changing it can lead to the fact that the business will again begin to divert money into the shadows.
In addition, such an initiative runs counter to the stabilization of business conditions. And this is a blow to both existing projects and possible investments. Which, we agree, is rather unpleasant.
In general, experts came to the conclusion that this innovation may not lead to an increase in tax collection, but rather to a decrease in the filling of budgets of all levels. And if so, the initiative should be recognized as harmful, the existing tax system is optimal at this stage, and progressiveness should be declared leading to regression and stagnation.
Probably all this seems logical and adequate. But only on one condition: we fully accept the coordinate system in which our experts exist and with which any initiative is correlated. What exactly do I mean? Well, for example…
For example, an argument in the spirit of “tax collection will fall” does not, in principle, apply to the economy. This should be done by tax officials, prosecutors, courts, and then representatives of the Federal Penitentiary Service. True, this requires a small “trifle” - an adjustment of the criminal law in the field of combating tax evasion.
In most of the countries I mentioned, tax crimes are serious. It is clear that all kinds of concessions are possible for those who first broke the law. But the rest of the law is harsh. In the United States, the statute of limitations for tax crimes is not comparable with the Russian. In addition, taxes there must be paid on any income, even from illegal. This is only at first glance some inconvenient legal conflict, while in reality it allows the American Themis to attract drug dealers and traffickers for tax evasion weapons, owners of underground sweepstakes and many more dubious public. In a situation where it is not possible to prove the main crime of the accused in court, the ruthless US tax service comes into play, in some way no less advanced than the FBI, and puts the criminal in the dock, and from there to prison.
Do you know a lot of cases in Russia when people, even intentionally and by prior agreement violating tax laws, went to prison for a considerable period of time precisely under the tax article? Personally, I can’t recall a single one. I probably have something with a memory ...
Just don’t get caught right away ...
As an example of the strangeness of our legislation, I can cite a note to article 199 of the Criminal Code of the Russian Federation. It reads as follows:
What does this mean? Literally the following: if you have not yet been caught for tax crimes, you can safely evade taxes, come up with tricky schemes, hide money in offshore. The main thing is not to get caught right away, manage to save up money for fines and compensation, and you can be absolutely sure that you will get out of the water dry.
And if you have already caught? That's right - front companies, “zitspredsedaty”, grandmothers from “not previously involved”, and everything will be in openwork again. Again schemes, offshore, Fiji and other exotic islands.
With such legislation, one should not be surprised that the introduction of a progressive taxation scale can indeed lead to a drop in tax collection. But does this mean that we need to lay down our hands and, in principle, refuse to improve our tax legislation?
Of course not. But the arguments of the experts need to listen and listen to other experts. Let other experts tell us how to improve our Criminal Code, to avoid taxation was dangerous, to cover criminals for bribes was even more dangerous, so that the lawlessness in which we have been living for more than a dozen years, finally ended.
Tax crimes are only part of a more general and wider phenomenon called “corruption”. And you need to fight here in a comprehensive manner, along with the progressive personal income tax rate, returning to everyday life and confiscation of property, and large prison sentences for bribe takers, and capital punishment for very odious cases of corruption and economic crimes.
Therefore, let us thank the Duma Committee on Budget and Taxes for their sanity. And let us give the floor to other committees, which should offer us some reform of the current Criminal Code.
Although, I’m afraid, for this reason we will only hear silence for a long time ...
- Viktor Kuzovkov
- http://kremlin.ru/
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