Documentsthe Comment of the chairman of committee on the budget, taxes, banks and the finance of the State Duma of the Russian Federation of Michael Zadornov
- In this decree are two parties: legislative (legal and organizational) and economic.
If to speak about the economic party of the decree, that, certainly, any form of a delay or the arrangement between state structures (tax departments) and tax bearers on a delay of a part of penalties and fines for non-payment of taxes - economically a thing absolutely necessary. As tax penalties existing now and fines accrue to such size that on many enterprises they have exceeded several times the sizes of the most tax shortage. But absolutely to write off debts in that case too it is impossible, as it would mean to work on advantage of the lazy and inefficiently working enterprise.
the delay Mechanism - successful enough mechanism which will raise interest. Economically given measure is reasonable enough and, at least, is in a correct direction.
other party purely legislative (organizational). I and many my colleagues - categorical opponents of the decision of such questions by means of decrees. This decree gives the delays which have been not provided by the law “ About bases tax systems “ (in a variant operating now). If it directly contradicts the law it contradicts also to the Constitution of the Russian Federation. As the Constitution supposes decrees of the president only in that part which does not contradict federal laws.
as it is known, tax laws bases are a subject of joint conducting (article 72 of the Constitution of the Russian Federation) federation and subjects of federation. Action of this decree extends not on the federal budget, and on all system of tax payments, from this point of view it also contradicts the Constitution as the preliminary coordination with subjects of federation as it is a subject of joint conducting was necessary). In this case regional administrations or the president of republic at refusal of its performance have quite constitutional bases on that.
the organizational part too is worked indistinctly. Statements move in financial bodies and State Tax Service bodies, and the decision on delay granting is accepted only by financial bodies without tax service, at the same time control over execution is charged the control management of Presidential Administration which do not have neither corresponding shots, nor the information to supervise process of actual payment of taxes, it not its function.
we will sum up. When the in itself correct idea is realised by the decree of the president - full profanation of any political activity of the president. This mechanism because any decree conflicting to the current legislation, has under itself no organizational basis will not work, remains simply the declaration. And frequently and happens, when the decree is published and good in general - that the idea comes to naught. These decrees - simply political declaration, especially considering a serious paralysis of executive power on variety of directions, including tax.
I Am afraid that tax departments which and so do not cope with current checks, during the term established by the president on delay granting will appear are simply paralysed, without having coped with additional loading on consideration of statements. I do not represent, as they can consult for so short time interval.
At first it is necessary to solve questions how further to be with debts, and then to solve with old debts. It is impossible to accept at first decrees, and then to it after laws.