The first public discussion of future changes in tax rates took place on the platform of the State Duma. The Government calls the main goal of the reform a fair tax system, which should ensure the flow of resources to solve large-scale tasks in the social and economic sphere. Sergey Ivanov, Tax Compliance tax consultant, commented on the proposals and the results of the first discussions for Kommersant.

From a formal point of view, the Tax Code of the Russian Federation defines tax as a compulsory, individually gratuitous payment levied for the purpose of financial support of the state. This means that by their legal nature taxes are not targeted payments. It is assumed that the state redistributes the received funds at its own discretion, based on current and planned needs. The earmarking of taxes in practice would mean limiting the state's ability to dispose of revenues.

On the social side, ensuring transparency in the use of tax flows will significantly increase the level of approval of innovations among the population. One of the key aspects in introducing such a system is to work on explaining the goals of the reforms and the personal benefits for each individual.

At the same time, it should be remembered that the parameters of tax reform should meet the overall objective of the tax system - redistribution of money. In this regard, it is important not to allow the increased tax rates to affect low-income families, as well as to impose unnecessary burdens on the middle class.

The process of openly discussing changes to the tax system will continue this week in parliamentary hearings. The Tax Compliance team will continue to follow developments on our Telegram channel and website.