THE IMPLEMENTATION OF THE REGULATING FUNCTION OF THE UNIFIED TAX ON IMPUTED INCOME USING THE EXAMPLE OF URBAN DISTRICTS OF THE REPUBLIC OF CRIMEA
In the context of crisis management of the economy, one of the important tasks is the effective implementation of taxes regulating impact to stimulate entrepreneurial activity at the local level, and at the same time, to achieve high rates of indicators to replenish local budgets.
The paper highlights the advantages and disadvantages of a special taxation regime – the unified tax on imputed income from the viewpoint of taxpayers. The author estimates the proceeds from the unified tax on imputed income in the tax and non-tax revenues in local budgets of the largest urban districts of the Republic of Crimea in 2017–2019 and determines the growth rate of the unified tax on imputed income for the specified period. The author carried out the analysis of the regulatory framework of local authorities of the largest urban districts of the Republic of Crimea and the city with federal status Sevastopol for 2017–2019. Using this data, the author analyzed the implementation of the regulating function of the unified tax on imputed income in the application of K2 correction factor by local governments, which is a part of the calculation of the amounts of the unified tax on imputed income and influences considerably the amount of unified tax paid.
In the result of the research, the author identified urban districts of the Republic of Crimea that most fully implement the guiding function of the unified tax on imputed income by setting K2 correction factor depending on various factors determined by local self-government bodies: special features, seasonality of entrepreneurial activity, spheres of activity, wages of employees, etc. The study revealed the dependence of the choice of special taxation regime on the local special aspects of entrepreneurial activity. The author concluded as well about the possibility of further use of special taxation regime of the unified tax on imputed income in the taxation system of the Russian Federation.
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