© RIA Novosti / Michael Mordasova in fotobanka tax returns. Archival photo© RIA Novosti / Michael Mordasova the image Bank
Tax irresponsibility of the Russians – the main hindrance in the process of legalization of self-employed citizens, to solve the necessary stimulating and restrictive measures, as well as the formation of tax discipline at school, consider interviewed by RIA Novosti experts.
On Friday, the Minister of labour and social protection RF Maxim Topilin and the Federal Minister of labour and social security of Germany Andrea Nales at the meeting agreed that the issue of self-employed labor is one of the most urgent for G20 countries.
From 2017, the Russian Federation imposed a two-year tax holidays for self-employed people. At the end of the vacation in 2019, they will either terminate such activities or to register as individual entrepreneurs and pay taxes. The members of the Federation Council has prepared amendments to the Tax code, according to which proposed from 2019 to enter the patent for self-employed people who do not want to register as individual entrepreneurs. The authorities are also discussing the possibility of involvement of citizens in the system of social payments.
However, on Friday «Kommersant» with reference to the data of Federal tax service (FTS) reported that for the first three months of the regulations on tax breaks there were only 40 of notification for obtaining the status of self-employed. According to the newspaper, the first attempt of the Russian authorities to legalize the self-employed is failing.
According to experts, self-employed people today are between 15 and 22 million Russians. Currently self-employed, not registered as individual entrepreneurs, are officially unemployed. According to the instructions of the President of Russia Vladimir Putin, the Cabinet of Ministers until 15 June 2017, should develop amendments to the legislation, which would define the legal status of self-employed people. Topilin confirmed that the Ministry is working on the relevant bill.
The law will affect nurses, nannies, Tutors, housekeepers, farmers. Citizen are considered to be self-employed in the case if he runs his business with regular generation of income from such operations.
Irresponsibility and mistrust
Associate Professor of Economics and Finance, faculty of economic and social Sciences (FASN) Ranepa Alisen Alicanov believes that Russia has not yet established a trusting relationship with taxpayers by the state, so self-employed people will not be easy to motivate to legalize their activities.
«Tax discipline, or is there such an expression as tax mentality, he’s not stable enough and not yet formed us. So, I think, some tangible effect of providing these tax breaks will not. Yes, someone may think that it is better to minimize the risks associated with the possible payment of some penalties, but many will remain in the shadows. This is a fairly large category of persons, and to monitor them will be very difficult,» — said RIA Novosti Alonenow.
He expressed doubt that at the end of tax holidays zadeklarowa self-employed income and legalize their activities. «I don’t think it will be massive, greatly out of the shadows of self-employed people. I think the element of distrust of the government is still there», — said the Agency interlocutor.
According to Eliseeva, taxation of self-employed successfully regulated in those countries where citizens since childhood, loyal to the tax system.
«People prefer to pay, because they are at school are taught that taxes serve the interests of society, and these elements of classical economic tax theory are introduced from an early age,» — said the expert.
Alicanov added that in economically developed countries such as USA, Germany or the UK, there are quite significant penalties for tax evasion. «The combination of high tax culture and discipline with a fairly decent, high tax liability to minimize the risk of non-payment», — he explained.
To encourage, not prohibit
Head of the Department of management, graduate school of public administration (WSGW) Ranepa Ilya Biconical believes that to encourage self-employed people to pay taxes must not restrictive, and incentive methods. He reminded that earlier the Chairman of the Federation Council Committee on social policy Valery Ryazan said that self-employed citizens may be denied the right to travel abroad.
«International experience shows that incentives, which show the citizen what benefit it will have, and not so much talking about bans and punishments, they can lead to a more effective system of relations between the state and self-employed people,» says the economist.
He noted that now addresses, in his view, the correct mechanism for such measures. The first expert took the discussion on the round tables of the Finance Ministry’s proposals on higher contributions to the pension funds for the self-employed.
«Today, citizens who are not self-employed, ordinary workers, contributions to the pension Fund 22% -16% of cumulative and 6% of the insurance. But self-employed citizens will not pay the pension, but the insurance part will deduct 6% and 11%,» explained Bykovnia.
Another effective incentive mechanism, the expert called special conditions of patenting the self-employed. According to him, currently the criteria are being developed in the Moscow government, the relevant commissions and sub-committees.
«That is a clear period for which the citizen must learn the income to be recognized as self-employed, and a clear mechanism is not so much the registration, namely the implementation of assessments that would in any way the citizen had returned – in the form of preferential pension, early pension insurance and so on,» — said the Agency interlocutor.
Director of the Center for socio-political monitoring, Institute of social Sciences (ION) of Ranepa Andrew Departing agree with the need of incentives for self-employed.
«One form of incentive is a lower tax burden, then there should probably be some attractive side from the point of view of safeguards, which would the state to provide them with labour and employment, pensions, health insurance,» said Departing.
However, he noted that currently the prospect of receiving a pension from the «white» salary is unlikely to be the motivating factor.
«Currently, the level of this pension is so low that as «carrot» does not act. This, however, applies not only to self-employed, but to all the rest», — said the sociologist.
Patent or SP
© RIA Novosti / Vladimir Fedorenkova in fotoracconti suggested that the self-employed to buy patents and pay sivanesaratnam that at the end of tax holidays in 2019 self-employed citizens who wish to continue their activities, will have to either register as an individual entrepreneur, or to purchase the patent. In the case of a patent application will have a single, even before the receipt of income in advance to pay the entire annual amount of insurance premiums, the average cost of a patent, some experts voiced in 20 thousand rubles a year. In the case of a reference to personal income tax, the contribution rate will depend on the actual income received.
Departing believes that the optimal implementation of the patent system.
«The fact that they are invited to register as a Yip, it used to be. If you enter some sort of patent system, perhaps it will be more attractive. But then again we are talking about a specific amount you have to pay self-employed. Income, who are self-employed, it is not as big, so to pay any large amounts is not possible. Therefore, the cost of a patent should be minimal,» said the Departing.
Do you support the proposal to ban self-employed Russians to travel abroad?
- Yes, it would bring them «out of the shadows»
- This denial of rights, forced to pay social security contributions in a different way
Resultative support the proposal to ban self-employed Russians to travel abroad?
Yes, it would bring them «out of the shadows»
This denial of rights, forced to pay social security contributions in a different way
All prosegregation believes that it makes sense not only to transfer to the patent system of taxation, but also «to perfect it, to make it more flexible.»
«To provide for the possibility of some deductions to encourage self-employed people, reduce the tax base for different kinds of contributions. For example, not only contributions into the pension Fund, but also to allow to participate in the program of co-financing of insurance or cumulative contributions and these amounts also take a deduction,» — said Alonenow. In his opinion, it would also significantly reduce the pension Fund deficit.
«In my opinion, all the same patent would be more optimal step. Because the acquisition of the patent leads to the fact that the other taxes in this situation are not paid if we are talking about Samosata citizen, who is not attracted to the work of other individuals,» — said in turn Bykovnia.
In this situation he sees the only negative concerning contributions to pension and social security. «For the self-employed this mechanism does not clearly thought out and not written. It is possible that it will appear similar to the one with foreign experience in our country, when self-employed citizens to choose a pension Fund and start saving your pension yourself. Just as long as this practice we have not developed», — said the expert.
© RIA Novosti / Vitaly to Incomerate fotobank in LDPR consider unacceptable the prohibition of self-employed citizens to leave rubibi this Biconical convinced that a self-employed citizen should have a choice – the patent or IP.
«If self-employed citizen has the confidence that his income will be permanent and will exceed the cost of the patent, then it is necessary to register IP and to choose the system of taxation of the two. It’s either the taxation of income of 6% for each quarter or 15% of the difference between revenues and expenses for the same period,» says the economist.
He added that if a self-employed citizen is a farmer, for it remains the single tax on agricultural turnover with a rate of 4% of the revenues in that case, if 75% of documented income that accrue to the citizen derived from agriculture.