Налоговый капитал: современное правовое регулирование и перспективы развития

Налоги-журнал. 2021. С. 13–15.

Lyutova O. I.

The article discusses theoretical and practical aspects of the transformation of the content of the concept of tax capital. The author analyzes relevant legal regulation of the tax capital provided to taxpayers - self-employed as a measure of financial support in the period of COVID-19 coronavirus pandemic. According to the author, tax capital does not correspond to the «classic model» of tax deduction provided for in Russian tax law, despite its recognition as such when establishing the tax obligations of the self-employed. The article draws conclusions on the need to further develop the norms of the tax legislation of the Russian Federation on tax capital, taking into account trends in the digital transformation of taxation and tax administration. Based on the results of the analysis, two directions of transformation of the legislation of the Russian Federation on taxes and fees in relation to the category of tax capital were formulated: to bring provisions on tax capital in accordance with the basics of legal regulation of tax relations in terms of providing tax deductions or lending to taxpayers, or to develop the concept of tax capital, giving it new content. The author justifies the value of applying the second approach: the benefits of recognizing tax capital as the amount of taxes paid for the established time period are formulated, depending on which the possibility of implementing tax and other preferences against the payer is made.

Keywords: налоговая обязанность, налоговый вычет, самозанятый, налог на профессиональный доход, налоговый капитал, модель налогообложения цифровой экономики