Tax deductions gain weight – Mail News

According to the statistics of the Federal Tax Service for the past year, the cumulative tax burden of individuals remains extremely stable: in general, it represents 13.34% of citizens' income in 2017. In 2016, it was 13%, 32%, in 2015 – 13.35%. The actual rate of personal income tax in Russia last year was 12.29%, property taxes 1.1%. These values ​​are lower than the nominal rates. because of continued growth in deductions and benefits. The FTS data confirms the neutrality of the redistribution of taxes for individuals.

Although the taxes of the Federal Tax Service on social charges in 2017-2018 increase faster than wages (in 2018, 0.5% faster than real wages, the main reasons are slow compared to the official growth wages in "gray" "Sector" and "money laundering" of the economy), tax statistics do not support the badumption of an increase in the tax burden of individuals. Its total value on personal income in 2017, according to the calculations of the Federal Tax Service, was 13.34%. Compared to 2016, it increased by 0.2 percentage point (13.32% in 2016) compared to 2015 and decreased by 0.1 percentage point (13.35%).

Remember that the personal tax burden in Russia consists of two indicators: personal income tax and property taxes. In both cases, the dynamics of load components in 2017 were similar.

In the case of personal income taxes, the actual personal income tax burden was 12.29% with a tax rate of 13%.

– The size of the real rate is affected by lump sum deductions, social, real estate and investment. In 2017, according to the Federal Tax Service, a Russian citizen received on average 368,109.1 rubles. (an increase of 9% by 2016), in 2016 – 337 582.2 rubles. (an increase of 8.2% by 2015).

In turn, property taxes in the total tax burden of individuals are almost imperceptible – 1.1% of revenues. Their payment is very differentiated across the country, reflecting the different value of real estate: in 2016, natural persons paid the maximum property taxes in Moscow (an average of 8,659 rubles) and a minimum – residents of Adygea (1030.2 rubles). At the same time, the number of households and individuals benefiting from tax breaks on these taxes has increased in 2017. Thus, the benefits of property tax (total beneficiaries in 2017 – 23.2 million people) received 1.5% more than a year ago, money – 1.6% more (total benefits – 28.7 billion rub.) In the case of property tax, the number of beneficiaries increased more rapidly: the total number of beneficiaries was multiplied by 3.8 in 2017 (13.3 million people). The vast majority are taxpayers who used a deduction for the cadastral value of "six hundred coins", there were 12.8 million people in 2017.

In the case of a transport tax, a third of the calculated amounts are paid by individuals for powerful cars and trucks – they constitute a park of about 9%, the remaining 91% accounting for 67% of the tax paid.

Personal Property Tax in 2017 existed under the conditions of another system of benefit – restrictions on the growth of the cadastral value of real estate as a basis for paying the Personal income tax of 10% (from the third year of calculation). According to the Federal Tax Service, in 2017, 18.8 million taxpayers in 28 regions of Russia benefited from this advantage in the Russian Federation.

We note that the experimental income tax introduced in four major regions of Russia (the Moscow, Moscow and Kaluga regions and Tatarstan) will provide independent entrepreneurs with the opportunity to establish their business in a legal manner, which should reduce the tax burden on individuals and indicators of effective personal income tax. Remember, the new plan allows you to pay personal income tax and fees at a total rate of 4% of income, of which 1.5% of them – insurance system fees obligatory disease.

FTS data make it possible to consider the taxation of personal income tax as neutral or slightly equalizing (the most common standard deduction is the same for any amount of income), taxation on real estate, and transport as a redistribution of equalization. However, the last scale effect is almost neutral, which is entirely consistent with the idea of ​​"non-tax interference" in the income ratio in society. In this sense, the Russian Federation is a state that applies a standard system of redistribution of the budget for social purposes with a neutral tax system.

Dmitry Butrin