Use of features of the taxation of small business in the USA for modern RUSSIA. Сергей Каледин

about need of submission of reports sent on an electronic box of the taxpayer, informing on correctness of filling of the reporting. Such practice, in particular, is used in the Czech Republic where notices of need of tax payment and collecting, messages on risks of penalties come to e-mail of small business entities, respectively the taxpayer can submit in due time the reporting, avoid penalties, optimize interaction with funds and taxing authority.

      2. Institutional approach at the level of tax payment

      Tax payment is very important component for any state. The purpose of the taxation is replenishment of the budget of the country and consequently, taxes allow to carry out functioning of state machinery. From the point of view of taxpayers institutional approach allows to reduce tax risks, to exclude charge of penalties, a penalty fee. Yakupov Z. S., investigating institutional approach in the taxation, notes that it "has to be characterized by aspiration to achievement of such level of mutual trust between the parties when not only sanctions, but also incentives against accurate and conscientious tax payment are urgent21".

      Achievement of this purpose according to the author requires observance of the following conditions:

      – existence of simple and clear system of the taxation;

      – lack of collisions in the taxation;

      – use of the principle of conscientiousness of the taxpayer as fundamental;

      – conducting explanatory work with taxpayers, training;

      – use risk – the focused approach to the taxation.

      To accurate and conscientious tax payment treat incentives:

      – tax concessions;

      – granting the tax credit, delay and payment by installments of fiscal charges;

      – a possibility of application of a zero rate on the profits tax, for example for the organizations which are engaged in educational and medical activity;

      – possibility of application of the tax holidays for individual entrepreneurs;

      – and other incentives in the taxation.

      Thus, the author^’s allocates several levels at which application of institutional approach is possible.

      Levels of institutional approach

      In general, the institutional approach based on development of separate institutes in the taxation will allow how to increase business activity and the number of small business entities, and will promote increase in a collecting of taxes and fees due to increase in consciousness of small business entities, "an exit from a shadow" of small enterprises.

      2. USE OF FEATURES OF THE TAXATION OF SMALL BUSINESS IN THE USA

      Unlike the Russian Federation small business takes an important place in economy of the United States of America. According to data of OECD more than 50% from all companies occupy small business entities22.

      So, the taxation in the USA of business is carried out taking into account the following features:

      1. Decrease in the effective tax rate of the corporate tax in the USA with a simultaneous growth of tax revenues in the budget