Russia plans to introduce differential tax regimes

28.12.2011

Recently the President of the Russian Federation Dmitry Medvedev declared about the practicability of differential tax regimes on the territory of all subjects of Russia. This view was supported by the majority of the State Duma of the Russian Federation.

In support of its position officials named the existence in the Russian Federation differential tax regimes, for example, in the Kaliningrad region - a special economic zone, in an investment center "Skolkovo", which has its own tax regime. Some experts state that tax legislation is to be developed and added with clear language and be transparent.

Also an argument for the proposed project is the different potential regions of Russia, that’s why according to deputies opinions, should not be single tax structure.

Expert’s opinion

“Today the tax system of the Russian Federation can not be called simple. It contains enough complex mechanisms of calculation of taxes. The fact that there is now more or less united practice of tax law application on the territory of Russia is definitely a plus. If this system is destroyed and differential systems are created the strong confusion will happen for taxpayers, tax services and for the courts that settle tax disputes. The fact that the differential regimes are for example in the Kaliningrad Region and investment Center "Skolkovo" seems not quite appropriate because of the specifics of these regions. Introduction of different tax regimes on the territory of all the subjects of Russia is irrational”.

On the basis: www.taxpravo.ru

Vorontsova Maria ( the lawyer of international consulting department of Honest&Bright)