Гуманитарные и юридические исследования (Sep 2021)
THE OBJECTIFICATION OF THE PRINCIPLE OF FAIRNESS IN TAX LAW OF RUSSIA IN THE ASPECT OF ANALYSIS OF RECENT LEGISLATIVE DEVELOPMENTS
Abstract
The article analyzes the novelties of recent years in the ield of tax law, as well as the ideas under discussion through the prism of the implementation of the idea of justice. In this context, their assessment was made, the advantages and disadvantages were identiied. The author notes some problematic aspects that may arise in the process of their implementation and proposed measures to overcome them. It was concluded that it was the proportional scale of taxation that was more consistent with the principle of equity, since it implied equality of legal position of persons in accordance with their economic situation. In this regard, counterarguments were given to the positions of opponents of such a transformation, which are reduced to the growth of the "shadow sector', the complication of tax administration and the decrease in the purchasing power of the population. We also analyzed the modified algorithm of taxation of citizens' property and noted the problems of its practical approbation. Although we approved the idea of calculating this tax on the basis of cadastral value instead of inventory value, since from now on the tax is directly due to the real value based on the commercial properties of the object and the general role in the market infrastructure, in practice, the "fair' implementation of this novel is still problematic due to the unavailability of the uniied real estate cadastre and the unity of methodology, which leads to frequent cases of contesting the value of property. Further, with regard to the resort collection, we concluded that the legislator, following foreign experience, decided to borrow the experience of the introduction of such a collection, but did not take into account the speciics of the "Russian soil", because it does not take into account the contingent of tourists visiting the experimental sites, and will not accept a differentiated approach to the amount of the tax. As a potentially possible consequence, there is a decrease in the tourist flow to the official tourist sector of Russian resorts, which will result in the loss of all taxes from this part. Finally, with regard to the taxation of self-employed, we concluded that this idea, being generally progressive, is unlikely to lead to a massive "way out of the shadow", because even the proposed advantages of such a step are not yet able to outweigh the risks and threats to this category of citizens. In conclusion, the prospects of further development of these ideas and concepts and their impact on strengthening the principle of justice in the tax law of Russia are evaluated.
