Justification of the Choice of the VAT Rate by Taxpayers of the Simplified Taxation System
https://doi.org/10.26794/1999-849X-2025-18-1-159-166
Abstract
The relevance of the article is due to the difficulty of choosing a VAT rate option for small businesses in the context of tax reform due to their lack of proper tax management skills.
The subject of the study is VAT under the simplified taxation system (STS) from 2025.
The purpose of the work is to justify the choice of VAT rates by taxpayers who are on the STS, depending on the cost structure. The practical significance and scientific value of the study lies in the proposal of calculation algorithms and models that allow mathematically substantiating the preference for one or another variant of the tax rates for economic entities using the tax system.
It is concluded that it is more profitable to apply generally established VAT rates when the share of material and equivalent resources in the range from 75 to 30% is exceeded. At the same time, the larger the size of the taxpayer’s generally established VAT rates, the higher this share. If the share of material resources is lower than the specified values, it is more profitable to apply reduced VAT rates.
Proposals for further research on the identified issues are formulated.
About the Author
E. S. Vylkova
North-Western Institute of Management of Russian Presidential Academy of National Economy and Public Administration
Russian Federation
Russian Federation
Elena S. Vylkova - Dr. Sci. (Econ.), Prof., Prof. of Departments of Economics
Saint Petersburg
References
1. Mayburov I. A., Agarkov G. A., Alekseev I. A., Balatsky E. V., Barulin S. V., Ivanov Yu. B. Tax reforms. Theory and practice. Monograph. Mayburov I. A., Ivanov Yu.A., eds. Moscow: UNITY-DANA; 2015. 463 p. (In Russ).
2. Evstigneev E. N., Viktorova N. G. The future of the Russian tax system. Izvestiya Dal’nevostochnogo federal’nogo universiteta. Ekonomika i upravlenie = Bulletin of the Far Eastern Federal University. Economics and Management. 2018;86(2):5–15. (In Russ.).
3. Saadia Kouroub, Lahcen Oubdi. Tax planning: Theory and modeling. Journal of Applied Business, Taxation and Economics. 2022;1(6):594–613). DOI: 10.54408/jabter.v1i6.100
4. Barbara Bryniarski End-of-year financial and tax considerations. Journal of Accountancy. 2023. URL: https://www.journalofaccountancy.com/news/2023/dec/end-of-year-financial-and-tax-considerations.html.
5. Dave Strausfeld, J. D. Using behavioral science in a financial-planning practice. Journal of Accountancy. 2024. URL: https:// www.journalofaccountancy.com/news/2024/sep/using-behavioral-science-in-a-financial-planning-practice.html/
6. Loso Judijanto, Rina Nopianti, Prastika Suwandi Tjeng, Al-Amin. Tax planning strategies for small and medium enterprises. International Journal of Social and Education (INJOSEDU). 2024;1(4):1046–1061.
7. Ermida Fermiana Sonbay, Ali Djamhuri, Zaki Baridwan. Tax planning value added tax (vat) and article 4 (2) tax on income in Indonesia. International Research Journal of Business Studies. June 2022;15(1):53–62. DOI:10.21632/irjbs.15.1.53–62
8. Vylkova E. S. Encyclopedia of Management of taxation of economic subjects. Volume 1 Theoretical Foundations. St. Petersburg, SPb: SUE Publ.; 2017. 339 p. (In Russ).
9. Tsepilova E. S. Concept of tax planning in economic entities. Mezhdunarodnyj buhgalterskij uchet = International accounting. 2015;389(47):41–50.2015. (In Russ).
10. Tsepilova E. S. System of control of tax liabilities of economic entities. Monograph. Moscow: Vuzovskaya kniga Publ.; 2013. 160 p. (Chapter 2 “Tax Planning”). (In Russ).
11. Mechanisms and effects of preferential taxation of legal entities. Monograph for undergraduates studying in the programs of “Economics”, “Public Audit” and “Finance and Credit”. Maiburov I. A., ed. Moscow: UNITY-DANA; 2024. 352 p. (In Russ).
12. Lvova N. A., Pokrovskaya N. V., Voronova N. S. The concept of financial paradoxes: Prerequisites for the formation and trajectories of development. JeKO = ECO. 2017;516(6):164–177. (In Russ).
13. Slepneva L. R. Reduction of tax and other obligatory payments in the sphere of small business: Problems and solutions. Vestnik Burjatskogo gosudarstvennogo universiteta. Serija: Ekonomika. Pravo = Bulletin of Buryat State University. Series: Economics. Right. 2014;(2):98–101.(In Russ).
14. Slepneva L. R. Special tax regimes: Fiscal role and regulatory significance for the development of small business. Izvestija Irkutskoj gosudarstvennoj jekonomicheskoj akademii. = Proceedings of the Irkutsk State Economic Academy. 2015;25(5):812–817. (In Russ).
15. Zhuravleva I. A. Aggressive planning of VAT: Russian and foreign experience. Audit i finansovyj analiz = Audit and financial analysis. 2017;(3–4):32–37. (In Russ).
16. Butuzova A. S. Planning of value added tax. Ekonomika i biznes: teorija i praktika = Economics and Business: Theory and Practice. 2018;(5–1):34–36. (In Russ).
17. Vylkova E. S. Tax planning. Moscow: Yurayt Publishing House; 2011. 660 p. (In Russ).
18. Sinenko O. A., Mitrofanov T. P. Identification of signs of “fragmentation of business” in territories with special economic status of the Far East. Finansovyj zhurnal = Finance Magazine. 2021;13(3): 88–103. (In Russ).
Review
For citations:
Vylkova E.S. Justification of the Choice of the VAT Rate by Taxpayers of the Simplified Taxation System. Economics, taxes & law. 2025;18(1):159-166. (In Russ.) https://doi.org/10.26794/1999-849X-2025-18-1-159-166
Views:
24
Email this article 