The historical experience of reforms of taxation of individuals in Russia and the Republic of Kazakhstan

Abstract

Object:The study evaluates a reasonable logical sequence of actions (stages) from the analysis of the state of the tax system of individuals and making a decision on reform, to the definition of spare options in case of failure.

Methods: The theoretical and methodological basis for writing this article are the works of foreign, Russian and Kazakh scientists in the field of theory and methodology of taxation of individuals.

Results: The relationship between the measures and results of individual tax reforms based on the experience of Russia, Kazakhstan and other countries from 1991 to 2020 in the framework of ten-year cycles ending in crises, and the provisions of the theories of reforms, taxation, and tax regulation of the economy was revealed. An algorithm for implementing reforms is proposed in (figure 1).

Conclusion: The article analyzes the results of reforms of taxation of individuals for the period from 1991 to 2020.On the example of Russia and the Republic of Kazakhstan, taking into account theories of reforms of taxation and tax regulation of the economy.Identified patterns in the periodicity conduct of reforms, good luck and mistakes in their conduct in terms of tax theory, tax regulation of the economy and the theory of reforms. It is proposed to algorithm of carrying of reform of taxation, which can serve as a universal tool for reforming both the entire tax system and its individual elements. The algorithm can serve as a universal tool for reforming both individual subsystems of the state tax system, and for the tax system in general.

Introduction

For writing this article, the methods of scientific knowledge were applied: ascent from the abstract to the concrete, observation, induction and deduction, analysis and synthesis, historical and logical comparison. Authors also used methods and procedures of empirical research: economic-statistical and comparative methods.

The scientific novelty of this article consists in the increment of scientific knowledge in the theory and methodological basis of the tax system of individuals, which can be used to develop practical measures that contribute to the improvement of the tax systems of Russia and the Republic of Kazakhstan.

The theoretical and methodological basis for writing this article are the works of foreign, Russian and Kazakh scientists in the field of theory and methodology of taxation of individuals. The result of the research of this article is the following: the relationship between the measures and results of individual tax reforms based on the experience of Russia, Kazakhstan and other countries from 1991 to 2020 in the framework of ten-year cycles ending in crises, and the provisions of the theories of reforms, taxation, and tax regulation of the economy was revealed. An algorithm for implementing reforms is proposed (figure 1). Its novelty is a reasonable logical sequence of actions (stages) from the analysis of the state of the tax system of individuals and making a decision on reform, to the definition of spare options in case of failure. The algorithm can serve as a universal tool for reforming both individual subsystems of the tax system of the state, and for the tax system in general.

The information and experiential base in writing this article was formed by the normative-legal acts of the Russian Federation and Republic of Kazakhstan, regulating the issues of taxation of individuals; data of the Ministry of Finance (MOF) of Kazakhstan, the Federal tax service (FTS) of the Russian Federation, of the state revenue Committee (SRC) MF RK; statistical data of Federal service of state statistics of Russia (Rosstat), the statistics Committee of the Ministry of national economy (MNE cs) RK. Materials of scientific and practical conferences and seminars, scientific articles and monographs on the research problem, and internet resources were used throughout this research.

Taxation of individuals originates from ancient times. As the social system developed and became more complex in different countries, the taxation of the population also changed. Science and practice show that social development can occur through evolution, as a process of change, development and the transition of society from one state to another, either revolution, as a radical coup in the entire socio-economic structure of society, leading to a transition from one historically obsolete to more progressive system. But the most preferred method of social development - reforming, because this transformation is aimed at fundamental change, but not destroy the foundations of the socio-economic structure of society. The lack of reforms is that they require large financial expenditures, but for the failure of reforms, nobody is not responsible.

Literature Review

Consider the reform of the taxation of individuals in Kazakhstan in the framework of the same periods, because the ten-year cycles of economic crisis proceeded in all countries of the former USSR (Union of Soviet Socialist Republics).After the collapse of the Soviet Union in December 16, 1991 Kazakhstan gained independence, having acquired a new status and new opportunities to build a market economy and integrate into the world community. The tax system of Kazakhstan as well as Russia and other former Soviet republics, demanded radical changes. In the Republic of Kazakhstan began the basis of the new tax system began already developed since 1991. The Law "About tax system of the RK" on 24 December 1991, with 43 taxes: 16 state, 10 mandatory taxes and fees, 17 local taxes and fees. As a result, in the unitary state created a three-tier tax system inherent in a Federal state. Instability of the legislation, the presence of multiple taxes and payments made the tax system almost unmanageable and inefficient.

In the system of taxation of individuals, the following changes occur. From 01.01.1991., the changes introduced to the Law of Kazakh SSR (Soviet socialist Republic) "About income tax from citizens, foreign citizens and persons without citizenship" with the progressive and the non-taxable minimum of 600 rubles, and since 01.10.1992 900 rubles. Introduced Law №.1011-XII "About land tax", providing for basic rates per hectare differentiated according to soil quality and intended use. The law "on tax on property of physical persons" from 24 December 1991 №1045-XII, providing for the rate of 0.1 percentage of the inventory value of buildings, with a wide range of benefits for certain categories of citizens. Since 1993, the country moves to a national currency tenge.

Assessing the results of reforming of this period, it should be noted that the tax changes were carried out in the absence of experience, the catastrophic decline in production, liberalization of prices, galloping inflation, a sharp decline in the standard of living citizens(Skorobogatova, A. et al., 2016).. Changes to the legislation were made several times during the year, due to the requirements of the economic situation in the country amid the global economic and financial crisis. However, there was no in-depth analysis conducted by the tax changes. Did not anticipate the consequences of imposing representatives and experts of the IFA (International Federation of accountants), the OECD (Organization for economic cooperation and development) and the transition economy with its taxation system, which had long experience of the application (Buhalkov M.I., 2007).

The main goal of tax reform of this period was the reduction of the tax burden by reducing existing taxes and payments of social protection of the poor; create a single scale of taxation regardless of the source of income (Borbаsovа, Z.N., Sedlarski, Т., & Bezler, O., 2019).. The system of taxation of individuals of this period include PIT (personal income tax), property tax, land tax, tax on vehicles, tax on acquisition of motor vehicles, state tax, tax from the property passing as inheritance and donations.

Methods

To evaluate the impact and success of reforms is necessary to observe a number of requirements: to prepare reforms carefully, in advance, to ensure their legitimacy, focus on major changes in public relations, ensure their implementation by the higher authorities. For obtaining sound theoretical conclusions about the current state of the system of taxation of individuals and evaluation of their results in accordance with the requirements of the theory of reforms, taxation and regulation of the economy a comparative analysis of not only Russian but also other country experience since the collapse of the Soviet Union in 1991 to the present (Shapiro, S.A., & Shilayev, A.V., 2012).. The choice for the analysis of stages of reform of taxation of individuals from 1991 to 2019 due to ten-year cycles, ending with the crises in 1998, 2008, 2018, the first stage - from 1991 to 1999;the second - from 2000 to 2009; the third - from 2010 to 2019.

Will hold out a comparative analysis of the reform of the taxation of individuals on the example of Russia and Kazakhstan with similar tax systems, close economic ties, joint projects of interregional cooperation, agreements in different spheres activity and treaties,international organizations to obtain informed conclusions and develop comparable measures for the further development of tax systems. We will identify patternsin the periodicity conduct of reforms, good luck and mistakes in their conduct from the point of view of the theory of taxation, tax regulation of the economy and theory of reforms.

The first period begins with the adoption on December, 7^th 1991 the Supreme Council of the RSFSR (Russian Soviet Federative Socialist Republic) law "About personal income tax "№1998-I, which came into force on January 1, 1992, but was published only in March 1992.

The non-taxable minimum was equated to the applicable statutory minimum wage (SMIC) (in the first quarter of 1992 amounted to 342 rubles., and in the second quarter - 900 RUB.). Instead of multiple scales was introduced a single progressive scale (table 1.) (Oganesyan, А.С., & Oganesyan, I.A., 2012).

Table 1. Income tax rates on individuals in Russia, established from January 1, 1992.

After conduct of the denomination in 1997, the income tax rates were adjusted in accordance with the FL(Federal Law) of the RF159-FL of 01.12.1997 - taking into account the denomination of the ruble 1000 times from 01.01. 1998 (table 2) (Oganesyan, А.С., & Oganesyan, I.A., 2012). in the future, personal income tax rates in Russia were adjusted almost annually as inflation increased.

Table 2.Income tax rates on individuals, established on the basis of the denomination of the ruble in 1000 01.01. 1998.

In the property taxation of individuals changes associated with the introduction of a tax on property of physical persons (Law of the RF from 09.12.1991 "About tax on property of physical persons"). Payers recognized the owners of objects of taxation, the rate was 0.1% of the inventory value of buildings, premises, structures. In accordance with the Federal law from 17.07.1999.№168-FL "About modification and additions in the Law of the RF "About the tax to property of physical persons" tax rate on property of physical persons was changed to a progressive scale of taxation (table 3) (Lobanova, T.N., 2015).

Table 3. Rates of tax on property of physical persons, installed with 17.07.1999.

Transport tax in RF first began to apply in accordance with the decree of the President of the RF dated 22.12.1993, №2270 "About certain changes in the taxation and in mutual relations of budgets of various levels" (Lobanova, T.N., 2015).However, this Decree is not addressed specifically the issues of taxation of individuals.Tax on vehicles levied, depending on engine power. Initially, transport tax rates established in cents depending on the object of taxation and the power of the engine (Baitenizov, D., Dubina, I., & Azatbek, T., 2018). Since 01.01.1995, in accordance with the Federal law of the RF dated 11.08.1994 g. №25-FL"About modification and additions in the Law of the RF "About the tax to property of physical persons, the size of rates of the transport tax was set as a percentage of the minimum wage in force at the date of calculation of the taxKibanov, Λ,Y. et al., 2013). In addition, the rates of passenger cars not allocated in the separate line (table 4).

Table 4. Dimensions of taxes on the vehicle in 1991 - 1999.

In accordance with the Federal law from 17.07.1999.№168-FZ "About modification and additions in the Law of the RF "About the tax to property of physical persons" was the reformed system of levying tax on vehicles. Instead of solid bets were limits to the size of the tax in percentage of the minimum wage on the date of accrual of the tax.

Tax on vehicle owners was charged in accordance with the Law of the RF dated 18.10.1999. №1759-1 "About road funds" and was identified separately sailing vessel and towed (towing vessels) (table 1.5).

Table 5. The rates for tax on vehicles, installed in 1999.

Land relations began to be regulated by the law of the RF dated 11.10.1991. №1738-1 “About land payment”, which provided for the use of the principles of paid land use in the form of land tax, rent and the standard price of land.

Thus, the first period from 1991 to 2000 has signs of both a revolutionary and reformist nature, since fundamental changes are taking place in the entire socio-economic structure of society, a transition to market relations, to a variety of forms of ownership.At the same time, in the tax sphere are carried out the transformation aimed at fundamental change, but not destroy the foundations already created a new socio-economic structure of society (Pritvorova, T., Tasbulatova, B., & Petrenko, E., 2018). Radical transformations in the tax sphere are taking place in all countries of the post-soviet space. In the new Russia it is the Law of the RF "About bases of tax system in the RF" of 27 December 1991 №2118-1 and around 20 relevant laws about the main types of taxes that formed the basis of constructing a fundamentally new tax system of the Russian state.

The need for reform of taxation of natural persons in this period was connected with the reform of the entire socio-economic system of the state, resolution of problems of government, including issues of fiscal, socio-economic and tax policy, the formation of an appropriate legal framework.

In November 1998, was officially recognized the fact of a severe systemic crisis, the impoverishment of a substantial part of the population and a reduction in tax revenues to levels that do not cover the minimum necessary expenses of the state(Ashirov, D.Λ., 2018).

Estimating the period of reform of the taxation of physical persons from the point of view of the requirements to reform, not to speak about the thoroughness and timeliness of preparation of the reform in terms of breaking the government, the lack of a clear economic strategy, a deep systemic crisis. However, the tax reform was legitimate, which was established in 1991, the laws and regulations in the tax sphere, as amended and supplemented, formed the basis of the first part of the Tax code of the RF adopted 16.07.98. and entered into force 01.01.99.

Taxation of individuals this period included income tax, tax on property of physical persons, the transport tax and land tax.The tax system Russian was characterized by high tax burdens, the undervaluation and tax evasion, the growth of the shadow economy, the illegal export of capital abroad.Practiced the amendments to the laws on taxes for 3 - 4 times per year, which violated the principle of stability.In General, the reform was aimed at major changes in public relations, to ensure implementation of the higher authorities (1.03.1991 №943-1 adopted RF Law "About tax authorities in the RF").

The second stage of reform of the taxation of individuals in Russia from 2000 to 2009 is characterized by the following changes (table 6).

Table 6. Changes in the taxation of individuals in Russia from 2000 to 2009.

The period from 2000 to 2004 in Russia is assessed as the achievement of a certain socio-economic stabilization. This is a time of high oil prices on the world market, a growth of more than 5% of the annual average rate of GDP(Gross Domestic Product), significant growth of foreign exchange reserves, reducing the outflow of money abroad. Elimination of the shadows part of the income of the population in connection with the establishment in 2001 “flat” rate personal income tax of 13%, improving tax collection and budget revenues. Introduction in 2001, UST was triggered by the rise of indirect taxation and saving in the shadow wage, employers were forced to pay the single social tax on salaries of their employees.

With the adoption in October 2001 of the new Land code in Russia, officially there was private ownership of land, which contributed to the attraction of investments, formation of land market (Agafonova, М.8., & Chikisheva, Е.Ут, 2017). Tax conversion in a given period can be regarded as balanced, focused on achieving the goals of tax regulation of the economy: broadening the tax base and creating conditions to implement not only fiscal, but also regulating and stimulating functions of taxes from individuals.

The increase in the tax burden of individuals in this period was impossible, because 20% of the population with a family income of 4000 rubles per month and the subsistence minimum of a family of three in the 5000 RUB. were in absolute poverty 20% of families having an income from 4 to 6 thousand rubles a month, was on the verge of poverty and misery, 20% of families having a family income of 6 to 9 thousand rubles, were simply poor, 20% of families with income from 100 to 130 dollars per month for each member of the family had by the standards of the state statistics Committee, the average level of income. And only 10% of households had income from 135 up to $ 200 per month for each family member and could be added to the bottom of the Russian middle class (Kibanov, A.Y., Batkayeva, І.А., & Mitrofanovа, Е.А., 2013).

The main changes introduced in parts one and two of the tax code of the RF in 2007-2008 were related to the taxation of legal entities in respect of excise duties, valuation of fixed assets, tax regimes.

The financial crisis of 2008-2009 has affected every company and every employee, every family. Enterprises were forced to reduce staff, working day and working week (Borbаsovа, Z.N., & Bezler, O., 2018). There was a sharp decline in income, the devaluation of the ruble, the substitution of private capital to the state. At the same time, there has been a revival of entrepreneurial initiative, the substitution of imported goods by domestic devastation of uncompetitive enterprises and the development of more effective and sustainable, increasing level of competition and, consequently, lower prices for some products: gasoline, property and land, blowing bubbles on different markets.

Despite the mixed results of the tax reform, the positive is the fact that in Russia, unlike in the previous period appeared workable, though imperfect tax system.

As regards the technology requirements of the reforms, at this stage no in-depth analysis conducted by the tax changes, the goals of the reform have not been quantified. Administrative-legal, economic, political, social and other measures to mitigate negative consequences of tax changes were either insufficient or were absent.

The third stage of the reform of the taxation of physical persons from 2010 to 2020 is characterized by the following changes (table 7).

Table 7. Changes in the taxation of individuals in Russia between 2010 and 2020.

1 2

Analysis of the reforms of the taxation of individuals in a given period shows that the Russian Government is focused on preserving the existing level of tax burden, encouraging investment and the development of human capital by aligning the tax burden on income from different investment types (securities, Bank deposits, asset sales), increasing the size of tax deductions for personal income tax; a phased transition to 01.01.2020 year in all regions of the RF to the tax to property of physical persons on the basis of the cadastral value. A policy of low taxes, optimization of the composition and structure of taxes, individuals, tax burden and rates of individual taxes, and the use of the system of tax benefits can be assessed as a result of the desire of the authorities to fiscal, regulatory and stimulating balance.

In 1995, in the system of taxation of individuals there are significant changes associated with the decree of the President of RK, having the force of law "Abouttaxes and other obligatory payments to the budget" dated 24.04.1995 № 2235. In income taxation of physical persons for the first time made the transition from scheduletaxation to global taxation of incomes of physical persons on the basis of determining aggregate annual income, introduced the individual income tax (IIT). In accordance with article 29 "In the income tax rate for physical persons" the Decree of the President of Kazakhstan having the force of Law of RK dated April 24, 1995 № 2235 "About taxes and other obligatory payments in the budget" established rates taxable income of individuals (table 1.8)(Tlesova, E. Zhanabaeva, Zh., 2019).

Table 8. Rate individual income tax in the RK in accordance with the decree of the President of Kazakhstan having the force of Law of RK dated April 24, 1995 № 2235 "About taxes and other obligatory payments to the budget"

Annual calculation index was equal to 9 200 tenge (1 ruble at the rate currency exchange set by the National Bank of Kazakhstan was equal to 74,02 tenge).

Period from 1996 to 1998 is characterized by the completion of creature of the sovereign national tax system, adapting it to market economy requirements.

The beginning of the second phase of the reform of the taxation of physical persons from 2000 to 2008 due to the adoption of RK Code "About taxes and other obligatory payments to the budget" dated 12.06.2001, and its introduction into 01.01.2002.

The population of Kazakhstan in 2000-e years are experiencing hard times. Wages below the national average receive 90% of agricultural workers, 83% of education, 64% of the manufacturing industry. The share of working poor (less than 2/3 of the median income — ILO) was respectively more 45%, 33% 14% [34]. In this are introduced regard the changes introduced in the Kazakhstan Tax code on individual income tax (IIT). Set the minimum bet at the pit taxable income up to 15-times annual calculation index of 5% of the amount of taxable income and a maximum of 600 times the hydraulic fracturing and above the amount of tax of 600-times the fracture 20 % of the amount exceeding it (Surkova, Yu.V., 2017).

Introduced changes to vehicle tax aimed at the increase of income tax to local budgets, and the creation of conditions for the action of the regulatory functions of the transport tax. Rate is set at from 4 to 117 minimum calculated index (MCI), and provide for correction factors dependingfrom the service life of vehicles from1 to 0.1 (Vorontsova, V., Savdur, S., Fesina, E., & Mustafin, A., 2019).

From 01.01.2002, the government places emphasis on fiscal and regulatory functions of the property tax. Installed the progressive rate of 0.05% of the value of the object of taxation to 1 million tenge, 05% of the value of the real estate to 23 300 tenge 0,5% from the sum exceeding 10 000 000 tenge at the cost of the object of taxation excess of 10 million tenge.

In 2007, there is a transition of taxation IIT with a progressive scale of taxation at the flat rate of 10% and the taxation of income in the form of dividends received from sources in Kazakhstan at the rate of 5 percent. Previously, the minimum rate was 5%, the annual income of the employee, taxable at the source of payment not exceeding 12 times the minimum wage, subject to taxation at the zero rate. This innovation appeared for the taxpayers by increasing the tax burden (Orekhovskaya, N. et al., 2016). The state pursued the goal of improving the legislation regarding the taxation of incomes of physical persons, incomes of the state budget and reduce the shadow income, smoothing income inequality of the population. The proportion of the population living below the poverty line in Kazakhstan in 2006 was 18.2%, increased income inequality.

At the same time there is an improvement of the tax legislation developed and adopted a new edition of the Tax code dated 10 December 2008 №99-IV ZRK"About taxes and other obligatory payments to the budget (The tax code)", and from 01.01. 2009 comes into force. The main results of the reform of taxation in this period were the reduction of benefits and preferences, the gradual reduction of interest rates on the main taxes in the long run, optimization of tax statements (approach to international standards).

The third stage of the reform of taxation of natural persons between 2009 and 2019 is characterized by the following changes (table 9).

Table 9. - Changes in taxation of natural persons in the RK in the 2009-2019 (Data from the Statistics Committee of the Ministry of National Economy, 2019)

At this stage, the reform of the taxation of physical persons and the tax system of Kazakhstan is based on the established legislative framework. From the technology point of view reform is a must, able to ensure success in achieving the reform outcomes. Adopted new Tax code of RK, providing for the protection of the interests of bona fide taxpayer, the introduction of incentives and simplified administration. In this legislative framework still requires further improvements (Koksharov, V. Jamaibaly, B. Komissarov, O., 2019).

A positive point is the work of the state revenue Committee of IF (international fund) RK within the framework of "electronic government" on the improvement of tax administration using information technologies.

Conclusion

Given the success and mistakesto the reforming of the taxation of individuals in Russia and the Republic of Kazakhstan, the author has developed the proposed sequential algorithm for taxation reform (figure 1). Analysis of the system of taxation of physical persons should be carried out periodically and recorded in the working document of the Government, the Program of socio-economic development of the territories concerned.

Identified problems according to their importance and complexity are the basis for the decision about reform or addressing these issues programmatically.

Formulation and justification of objectives as the desired state of the system of taxation of individuals, vectors, transformations and development requires clear definition, quantification and feasibility.

Develop scenarios (options for reform) is required due to the impact of internal and external factors and changes in the environment in the long term. To protect people from the negative impacts of reforms envisages a complex of measures in the area of indexation of prices and tariffs for services of natural monopolies, living wage, minimum wage, minimum wage, monetary policy (Potudanskaya, V.F., & Аlifer, Е.О., 2016). Mandatory induction training of the population, by explaining through the media the objectives of the proposed reform, its implementation mechanisms and expected outcomes.

The legitimacy of the reform will ensure the development of a package of laws and regulations subject to the requirements of an integrated approach to neighboring objects. The new legal rules require appropriate training of professionals (seminars, trainings, courses) that will participate in the implementation of the reform measures and development of mechanisms for their implementation (Lobanova, Т.Ñ., 2015). In case of failure to prevent social conflicts provide for replacement options (waste way).

The proposed algorithm can serve as a universal tool for reforming how the entire tax system and its separate elements. It clearly shows that tax measures are not sufficient for sustainable economic growth. The necessary set of institutional and structural measures, the formation of the model of government that takes into account modern trends of development of society.

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