Turnover tax and its alternatives

As an alternative to the existing turnover tax, the value added tax adopted in many developed countries is put forward, however, it is usually stated that we do not yet have either an organizational, informational, or technical base for the introduction of a value added tax and, therefore, must put up with a turnover tax in the foreseeable future. what is he like at the moment. These arguments are incorrect primarily because our turnover tax by its nature is not a turnover tax, but an excise tax, the transition from which to a value added tax is very problematic. But the thing is that there really is a historical intermediary link between excise duty and value added tax — a genuine turnover tax, evenly distributed among all links of production and circulation at a single rate. In the roughest, approximate version, such a tax existed in our country in the 20s (equalization fee). Apparently, we need to move on to a genuine turnover tax in order to create the prerequisites for the introduction of a value-added tax in the foreseeable future. It would be possible to attribute the entire amount of turnover tax currently received to the amount of economic turnover associated with the movement of goods, and thus obtain the total turnover tax rate (roughly approximate estimates — 2% of turnover). This will eliminate the biggest obstacles to the reform of pricing, the introduction of self-financing of enterprises and regions associated with the current turnover tax.



It seems advisable to cancel the tuition fee for each young specialist introduced in 1988 (3 thousand rubles). Firstly, with the current system of enterprises, there is no way to influence the quality of its training. Secondly, the "free of charge" for the company of qualified specialists with practical experience creates prerequisites for the mass abandonment of young specialists. A more appropriate form of reimbursement for the costs of training specialists is an agreement between the enterprise and the university.



When deciding on the payment for funds with the transition to profit taxation, it should be borne in mind that resource payments are not analogues of tax revenues, since they exercise the right of the owner of capital and natural resources to a certain part of income. Accordingly, the alternative to paying for funds is not taxes, but rent or a dividend on state capital. Watch UK online porn https://mat6tube.com/ Diana Dali, Patty Michova, Alina Henessy, Kira Queen etc.