Tax policy of regions
Receipts from the tax to property completely go to regional budgets. It is no wonder that local authorities have the big desire to experiment with this tax. One of such experiments has just ended with failure. The parliament of Tatarstan has been compelled to cancel the raised three-percent rate of the tax to property in republic and to return to the all-Russian two-interest rate. But experiment can be repeated.
Increase of the rate of the tax to property in Tatarstan with 2 to 3 % has been provided by the republican law “ About budgetary system of Republic Tatarstan for 1996 “. The idea of increase of the tax has arisen at the Tatar government in connection with obvious shortage of incomes in the local budget after cancellation spetsnaloga and the tax to payment above permitted standard. Increase of the rate of the tax to property, appear, should solve all problems - by government calculations the superfluous percent could bring in the budget in addition 785 mlrd rbl.
This decision of the authorities has caused the rough protest in industrial circles of Tatarstan. From the moment of adoption of law any more or less representative meeting of the Cabinet any more and state council with participation of the management case did not pass without discussions about it and statements for unreasonable weight of the tax extra charge. The general director of joint-stock company " was especially active; the Kazan helicopter factory “ Alexander Lavrentev, by which words, “ superfluous percent “ has made the Kazan helicopters noncompetitive in home market. Cancellation " persistently achieved; extra charges “ oil industry workers and petrochemists. Joint-stock company “ Tatneft “ that at the new rate he should pay in the budget for a year 360 mlrd rbl. that approximately in 2,5 times more than in 1995 complained. Heads “ Nizhnekamskneftehima “ indignantly declared that the joint-stock company should grant the sum seven times exceeding last year`s on the budget.
some time of the power held the fort. The president of Tatarstan Mintimer Shaymiev declared time and again to directors that they did not count on decrease in the rate of the tax, and have taken care of the maintenance of the property. vitse - prime minister Ravil Murat and Minister of Finance Dmitry Nagumanov constantly underlined that the tax to property is the most civilised means, capable to force directors to involve standing idle fixed capital, to lease or sell unnecessary property.
and all - taki the management case has won. The raised tax operated only in the first quarter, and then, without having sustained pressing, the government has been compelled to charge to carry out to again created Ministry of Economics RT the analysis of expediency of preservation of the three-percent rate of the tax till the end of 1996. As a result the document under the name " was born; Financially - an economic justification to bill RT on modification and additions in law RT ` About budgetary system RT in 1996 ` “ which proved that from the second quarter it is necessary to return to the former rate at a rate of 2 %. Moreover, experts of Ministry of Economics have considered necessary to establish for the enterprises of a defensive complex, light industry, and also for ON “ ElAZ “ preferential rates of the tax. For example, by their calculations, light industry of Tatarstan at the rate of the tax to property in 0,5 % can save 6,6 mlrd rbl. On the liberated means raw materials and materials that will allow to make in addition production on 24,7 mlrd rbl. will be got and to transfer into the budget and off-budget funds 6,5 mlrd rbl.
Parliament after short discussion these offers has approved and the law " has passed; About modification and additions in law RT ` About budgetary system RT for 1996 ` “ According to which the tax rate decreases to 2 %, for enterprises VPK and light industry the preferential rate is entered into 0,5 %, and for ON “ ElAZ “ till the end of the year the tax will make in general only 0,1 %. It is amusing that acting at session of parliament the Minister of Finance of Tatarstan Nagumanov has frankly declared that rate decrease at all will not reduce the sizes of budgetary incomes of the tax to property. Simply forthcoming revaluation of fixed capital of the enterprises will be spent not with factor 1,5, and with factor 2,6.
However, and the history with rates far is not finished. The tax to property Nagumanov named “ the sacred tax “ that can be treated as a hint on temporariness of a concession to the enterprises. It is possible to remember and that the parliament decision was accepted for lack of the first vitse - prime minister Ravilja Muratova (it is in holiday), main initiator of increase of the tax to the property, convinced what exactly in republic begins with it lomka old structure of formation of the budget. Knowing persistence of Muratova at carrying out in life of economic transformations and its sceptical relation to support of state enterprises, it is possible to assume that the history will have continuation. By estimations of local observers, Murat can quite incline the majority of members of parliament which and so do not doubt that incomes of the tax to property are more valuable than incomes of the profit tax to the budget that they are stabler on the party. And one more curious detail. The parliament has refused to the Cabinet right to give “ in necessary cases “ privileges under the tax to the property, charged in the republican budget, having left it in the competence. Strangely enough, the government did not object. And this circumstance also testifies that the present decision is regarded by it as time. There is no doubt that the question on the tax to property will emerge again in the autumn at discussion of the project of the budget of 1997.
GALINA - PECHILINA