Рус Eng During last 365 days Approved articles: 1935,   Articles in work: 283 Declined articles: 824 
Library
Articles and journals | Tariffs | Payments | Your profile

Back to contents

Analysis of Distorting Economic Effects Created as a Result of VAT Neutrality Detoriation (Based on the Example of Applying the Reduced Rates for Food Products)
Loginova Tatiana Aleksandrovna

researcher at Tax Policy Center of the Financial Research Institute

127006, Russia, g. Moscow, per. Nastas'inskii, 3, stroenie 2

nifi.loginova@gmail.com
Другие публикации этого автора
 

 
Milogolov Nikolai Sergeevich

PhD in Economics

senior lecturer at Center for Tax Policy of the Financial Research Institute of the Ministry of Finance of the Russian Federation

127006, Russia, Moscow, str. Nastas'inski pereulok, 3, bld. 2

nmilogolov@nifi.ru

Abstract.

The object of the research is the mechanism of collection and calculation of the VAT taxable base and economic effects created as a result of selecting particular elements of this tax. The subject of the research is the taxation of food products in the process of their disposal and use of certain VAT exemptions. The authors of the article examine effects that arise as a result of implementing reduced rates established for operations with food products. The authors pay special attention to the analysis of the distribution effect as a result of applying the reduced VAT rate established in the process of disposal of food products between households with different levels of prosperity. The methodological basis of the research is the applicable Russian Federation law about taxes and levies, in particular, VAT tax, as well as official statistical data provided by the Federal Tax Service and Russian Federal State Statistics Service. The following research methods have been used by the authors in the course of their research: observation, analysis and summarisation. As a result of their research, the authors have discovered inefficiency of the VAT reduced tax rate for certain groups of food products established for the purpose of supporting indigent groups of taxpayers. The authors' special contribution to the research of the topic is that they prove the need to refuse from the established VAT rebate in the form of reduced tax rates for food products. The novelty of the research is caused by the fact that the authors offer a set of compensation measures in the event of refusal from the aforesaid VAT rebate as well as develop general principles of tax policy aimed at minimisation of distoring economic effects from VAT. 

Keywords: taxpayer’s revenue, tax policy, budget revenue, tax benefits, subsidies, lower rate, supply of goods, value added tax, supply of food, tax burden

DOI:

10.7256/2454-065X.2017.12.24956

Article was received:

11-12-2017


Review date:

11-12-2017


Publish date:

21-12-2017


This article written in Russian. You can find full text of article in Russian here .

References
1.
Nalogovyi kodeks Rossiiskoi Federatsii (chast' vtoraya): [feder. zakon: prinyat Gos. Dumoi 19.07.2000 № 117-FZ (red. ot 05.10.2015)]. [Elektronnyi resurs] // SPS «Konsul'tant plyus»: Zakonodatel'stvo: Versiya Prof. – Rezhim dostupa: http://base.consultant.ru/
2.
Tsentr strategicheskikh razrabotok [Elektronnyi resurs] – Rezhim dostupa: https://www.csr.ru/
3.
O stavke NDS v razmere 10% v otnoshenii prodovol'stvennykh i meditsinskikh tovarov, vvozimykh i realizuemykh v RF [pis'mo Minfina Rossii ot 04.08.2014 № 03-07-07/38358]. [Elektronnyi resurs] // SPS «Konsul'tant plyus»: Finansovye i kadrovye konsul'tatsii: Versiya Prof. – Rezhim dostupa: http://base.consultant.ru
4.
Keen M. Targeting, Cascading, and Indirect Tax Design. IMF Working Paper. February 2013.
5.
Federal'naya sluzhba gosudarstvennoi statistiki [Elektronnyi resurs] / sait Rosstata Rossii – Rezhim dostupa: http://www.gks.ru/
6.
Semenikhin V.V. Nalog na dobavlennuyu stoimost': realizatsiya prodovol'stvennykh tovarov // Nalogi. 2014. N 41. S. 13-18.
7.
Tyapukhin S.V. Pravomernost' primeneniya stavki NDS 10 % nuzhno podtverdit' // Torgovlya: bukhgalterskii uchet i nalogooblozhenie. 2016. N 3. S. 69-73.
8.
Milogolov N.S. NDS po operatsiyam mezhdunarodnoi torgovli uslugami // Nauchno-issledovatel'skii finansovyi institut. Finansovyi zhurnal. 2013. № 3 (17). S. 117-122.
9.
Gurvich E.T. Dinamika sobiraemosti nalogov v Rossii: makroekonomicheskii podkhod // Nauchno-issledovatel'skii finansovyi institut. Finansovyi zhurnal. 2015. № 4 (26). S. 22-33.
10.
Malis N.I. Nalogovaya politika na srednesrochnyi period: optimizatsiya l'got i stimulirovanie investitsii // Nauchno-issledovatel'skii finansovyi institut. Finansovyi zhurnal. 2014. № 3 (21). S. 89-95.
11.
Pinskaya M.R., Savina O.N., Savina E.O. Aktual'nye voprosy ucheta naloga na dobavlennuyu stoimost' / Nalogi i nalogooblozhenie. 2015. № 4 (130). - S. 319-327.