REGIONAL PECULIARITIES OF APPLICATION OF THE SIMPLIFIED SYSTEM OF TAXATION

Abstract

The author analyzes the practical implementation of the powers of regional public authorities in the introduction of a simplified tax system in the territory of the Russian Federation. The purpose of the article is to study the regional features of the application of the simplified tax system within the framework of the powers granted by the tax code of the Russian Federation, and the research method was a comprehensive analysis of the law enforcement practice of the simplified tax system in the subjects of the Russian Federation. The author makes proposals for the extension of zero tax rates under the simplified system of taxation, extending its application in organizations, as well as the extension of the preferential tax rates under the simplified system of taxation, by extending its application to taxpayers who have chosen as object of taxation "income" in relation to the same types of activities for which the law of the subject of the Russian Federation provides for the use of reduced tax rate object of taxation "income, reduced by size of expenses". The author also proposes to bring the regional law on the simplified tax system in accordance with Federal legislation, removing additional restrictions on the use of reduced tax rates not provided for in the Tax code of the Russian Federation.