Optimization of taxation for business entities under the conditions of regional sustainable development

Abstract

One of the current problems of the Russian tax system is optimization of the level of tax burden on agricultural producers. Differentiated business conditions in agricultural production necessitate a review of the definition of the tax base and tax rates of the unified agricultural tax (UAT). The authors propose to calculate the average rate of UAT in the context of the subjects of the Russian Federation (regions) by the country’s average level of climatic conditions, and the natural and climatic potential of the zone should be determined based on the soil fertility index taking into account soil bonitet values and bioclimatic potential. Thus, the results of calculations by regions of the Russian Federation illustrate the following. Regions with the least favorable climatic potential are located within the North-West Federal District-the Komi Republic, the Arkhangelsk Region, the Vologda Region, respectively, and tax rates there should be minimal.

Digital technologies in the tax sphere as a factor in the sustainability of economic activity

“…). Such dynamics presents the effective use of digital technologies in optimizing the economic activities of tax organizations [20][21][22][23][24][25][26][27][28][29][30][31][32]. In addition, the economic activity of the tax authorities was qualitatively improved in terms of the administration of property taxes.…”

“…34), the Concept for the Development of Electronic Document Management in Economic Activity was approved. Based on the Order of the FTS of Russia dated 03.11.2020 N ED-7-17/788@ (registered with the Ministry of Justice of Russia 09.12.2020 N 61363), auto-exchange of information on financial accounts (CRS) in 2021 will be carried out with 79 countries and 12 territories [20][21][22][23][24][25].…”

The role of tax potential in stimulating the effectiveness of innovation in the digital economy

“…To provide opportunities for the development of the material and technical base for the purposes of innovation, it is necessary to use all financial instruments, and in modern conditions, tax stimulationhas the first place. Tax stimulationcreates the effect of indirect financial support, and it is a set of measures to provide tax benefits and advantages to subjects of economic relations, which, in turn, provide favorable technical conditions for innovation activity [5].…”