The adoption of last year’s well-known federal laws No. 243 and 94, which came into force at the beginning of this year, more than doubled only the amount of insurance contributions to the Pension Fund of the Russian Federation from 14.4 to 32.4 thousand rubles and changed the procedure for payment to the budget single tax on imputed income. This practically alarmed small businesses and heads of municipalities of cities and districts throughout the Russian Federation, including Dagestan. This is evidenced by the speeches of almost all the media, which trumpet the beginning of a new round of “nightmare” for small businesses.

We asked the Deputy Head of the Office of the Federal Tax Service of Russia for the Republic of Dagestan, Feirad Devrishbekovich Devrishbekov, to comment on the situation.

- First of all, I would like to remind you that the Tax Service is an executive body and is obliged to implement any adopted law. But, I think, when such laws are adopted, it is necessary to comprehensively analyze the depth of all emerging issues and problems, such as how their adoption will affect the socio-economic situation of the population, how the employment status of the working-age population will develop, what additional payments will be received into the budget and into the country's insurance funds .

- How will this affect the replenishment of the revenue side of the consolidated budget of the Republic of Dagestan?

-As for the budget of the Republic of Dagestan, I can say that this will lead to a shortfall of about 350 million rubles in the budgets of municipalities of cities and districts. a single tax on imputed income, which amounts to more than 70% of the revenues planned for 2013 for this type of tax in the republic. And for each budget of municipalities of cities and districts of the Republic of Dagestan, this is a significant amount, amounting to about 10 percent of the entire revenue part of their budget. As for what this means for a subsidized republic, comments are unnecessary here.

The tax authorities of the republic began receiving mass appeals from individual entrepreneurs to remove them from tax registration. Today this amounts to 4,800 people. In other words, 15% of working entrepreneurs have already been removed from tax registration. This process is gaining momentum.

- What will be the consequences of this process?

- In my opinion, the following. Firstly, as for conscientious citizens, they will curtail their business activities, register with social security authorities and live on state unemployment benefits, pensions and previously accumulated funds.

And secondly, the majority will be removed from tax registration and go into shadow business. To put it simply, they will engage in illegal business activities and continue their work, already fully involved in the corruption component, without paying a penny of tax to the budget and insurance payments to social funds, including the Pension Fund of the Russian Federation.

-What about state control, the role of law enforcement, tax and other authorities?

- The situation is such that you cannot assign a policeman or tax officer to every “shadow” entrepreneur. It will definitely be necessary to create a new structure in the country in the form of a tax guard or financial police, including an increase in the staff of the judicial corps.

And if you calculate all this, the state, in addition to the socio-economic tension in society, will suffer significant financial losses, although these laws were adopted with good intentions and with the aim of seriously replenishing the state treasury.

- What do you see as a way out of the situation?

- In my opinion, the above laws, as they relate to small businesses, should be urgently repealed or amended.

Read material on this topic in the next issue of Cheka.

So that entrepreneurs do not go into the “shadow”