Use of features of the taxation of small business in the USA for modern RUSSIA - страница 3

In particular, now individuals are interested in that the taxation was the simplest and clear, considered interests of society.

4. Institute of conscientiousness of the taxpayer

The institute of conscientiousness of the taxpayer has indirect fixing in the Tax code, however the taxpayer needs to prove in practice that he did not receive unreasonable tax benefit, carried out an inspection of conscientiousness of the contractor. But unlike the large companies small business entities often have no in staff of the workers specializing in the tax matters, in this regard can not always prove conscientiousness and lack of unreasonable tax benefit at implementation of transactions, operations. Development of institute of "conscientiousness of the taxpayer" will allow "to idealize" a positive image of the conscientious taxpayer. Idealization of an image of the taxpayer who is paying taxes, carrying out investments into development of the country will allow to create an ideal image of the economic subject who is honestly paying taxes. Now within work of the website of tax administration, media, information on the Internet form the return image of the unfair taxpayer concerning which the tax audits revealing million debts to the budget concerning which criminal case is brought are carried out. For small business entities development of institute of conscientiousness of the taxpayer would allow to increase confidence in a possibility of business, forming of business processes without risks of additional tax audits, involvement of specialists in the taxation and contest of actions of taxing authority in pre-judicial and a legal process. For the state development of institute of the conscientious taxpayer will allow to make business more attractive to citizens, to increase appeal of business and to improve perception of tax risks for small enterprises.

5. Institute of tax culture

Development of institute of tax culture is very important for the purposes of development of civil society and improvement of a collecting of taxes. In particular, Sadchikov M.N.13 pays attention that lack of tax knowledge is the limiting factor for decision-making, at the same time the low level of tax culture is the reason of tax avoidance. Grigorieva E.N.14., in turn, supports "realization of ideological function of the state as formation and education of patriotic fiscal sense of justice".

For taxpayers development of institute of tax culture will allow to increase knowledge in the field of the taxation, to create steady opinion on need of tax payment. For the state introduction of ideological function and development of institute of tax culture will allow on the one hand, to increase quality of state regulation, and on the other hand, will make unacceptable tax avoidance. Improvement of tax culture is possible by development of special public seminars, programs for television, introduction of special objects and courses in educational institutions will allow to develop effectively customs of tax payment for all taxpayers. Development of ethical standards in the field of the taxation will also allow to create as moral and ethical standards in the companies, non-profit organizations, in the consulting companies representing services in the taxation ethical standards regarding tax payment. In particular, the similar mechanism actively develops in the United States of America where in connection with existence of the anti-corruption legislation Codes of ethics accepted the leading corporations and the companies. Improvement of tax culture will promote development of moral standards in society in the field of the taxation.