Population expenses exceed their taxable income by a third

The Accounts Chamber checked how the Federal Tax Service collects tax on individuals (personal income tax). The main problem of the authorities is that the excess of expenses of individuals over taxable income continues to be about a third, writes Kommersant.

What's happened?

According to the report of the auditor of the Accounts Chamber (SP) Andrei Baturnkin, who analyzed the results of personal income tax administration in 2016-2018, the tax authorities did not experience radical problems. ” The budget system from personal income tax received 3.25 trillion rubles in 2017, 3.63 trillion in 2018, 1.78 trillion - the first half of 2019. The growth rate of income from personal income tax steel is higher than the inflationary levels, the publication notes.

Problems with administration are primarily associated with weak communication with regions and other authorities, the report is noted: for example, there are still no norms in the legislation that allow the Federal Tax Service through their units in the regions to receive instant information on registration of housing lease or receiving maternity capital.

Another problem is the insufficient use of their right to provide tax benefits by the regions, Vedomosti write . For 2016-2018, not a single region provided additional social and property deductions, and only 4 out of 85 regions reduced the terms of ownership of an apartment or other property, necessary so that income from their sale is not taxed.

What is important to know

But the Accounts Chamber almost does not affect the main problem of the authorities, Kommersant writes : it is a significant prevailing expenses of the population over their official income. Employment in the “shadow”, according to Rosstat, since 2015 is about 20% of the workers. In the area of the mark of 20% of workers. In the statistics of the department, cash income (in 2016 54.1 trillion rubles, in 2017-55.4 trillion rubles) only two-thirds cover the expenses of individuals in the economy taxed by personal income tax. So it turns out due to the fact that on income under the article “other monetary receipts” over these two years, there were 14.4 trillion rubles each. “In fact, this is an extreme assessment of those income that essentially are the subject of income tax, but personal income tax are not effectively taxed,” the publication concludes.

“Excepting this article, income excess of income expenses in these periods amounted to 36.2% and 35.1%, respectively,” the report said. It also clarifies that in 12 constituent entities of the Russian Federation, including the Moscow region, Chechnya, Dagestan, Krasnodar Territory, such an excess annually is more than 50%.

What's next

The Accounts Chamber does not offer radical methods of combating “gray income”, but refers to the experience of the OECD. The organization indicates that the main world trend in this area is the transition from declarative to automatic tax declaration, including individuals and personal income tax. So far, the Federal Tax Service has taken only one step in this direction, highlighting the self -employed taxpayers in a separate category and creating an electronic platform for them.