even given. At the same time, the Strategy of development of small and average business in the Russian Federation for the period till 2030 which realization is not possible without use of institutional approach to the taxation, improvement of institutes which purpose is development of small and average business was accepted.
However only by program and strategic methods without improvement of institutes of small business, without orientation on small business entities achievement of similar indicators is represented impossible. Thus, use of institutional approach which is based on development of various mechanisms including in the field of the taxation, will promote achievement of planned targets.
2. Institutional approach allows to exercise control of tax revenues as due to management of human behavior, creativity, involvement of the most active individuals for development of civil society, participation in an entrepreneurial activity, and by introduction of new standards of behavior, customs and at the same time created institutes. Business as standard of behavior of the individual allows to increase the number of the independently employed people, to reduce unemployment, to raise turnover of small business entities due to refusal of other work, increase in an involvement into business processes. At the same time the proliferation of small business entities will promote high-quality changes, such as increase in a share of GDP in terms of the number of small business entities, increase in a share of the taxes paid small and the microenterprises.
3. Institutional approach unites economic and legal bases of management of the taxation. Legal bases of institutional approach consist in legal custom and the precept of law, the economic component of institutional approach is based on individual actions of economic subjects. From the point of view of the taxation institutional approach allows to set customs in norms, so the obligation for tax payment, observance of ministerial procedures, such as timely statement on tax accounting, submission of declarations, use of the tax preferences and privileges provided by the state instead of avoidance of taxes in other countries has to become standard of behavior for small business entity. Similar behavioural norms are possible due to quality state regulation, decrease in administrative barriers, simplification of the taxation, and also assistance to those taxpayers which make mistakes in the taxation due to the lack of sufficient tax culture, knowledge in the field of the taxation.
4. Institutional approach can be used in the mode of the best preference as for small business entities at the level of development of separate institutes, centers of support of small business, the centers of training of small business entities, centers of tax administration, and at the level of the state. At the level of the state institutional approach can be realized as by strengthening of system of the taxation, institutes of civil society, increase in number of small business entities, and by increase in a collecting of taxes due to increase in culture of the taxation, development of steady customs in tax payment.
5. Institutional approach can consider as the registered norms, and unwritten rules, customs, moral standards, and can influence the deep reasons inducing the personality to fulfill the civil duties and to pay taxes. In general, by means of this approach, perhaps to change tax culture.
Authors see practical realization of institutional approach through a prism of development of tax institutes. As perspective tax institutes on a national level it is possible to allocate the following:
1. Institute of support of small business
The purpose of institute of support of small business is providing to small business entities the help in the organization of own business, consultations, including online consultations concerning use of the tax concessions and preferences, possibilities of decrease in tax base, and also training concerning correctness of business, the organization of relationship with public authorities. For the state introduction of the center of support of small and average business is provided by the Strategy of development of small and average business in the Russian Federation for the period till 2030, at the same time real information, organizational support will promote increase in number of small business entities, increase in turnover of small business entities and consequently, finally and the amounts of the paid taxes and fees.
2. Institute of preliminary tax control
Development of institute of preliminary tax control is provided in the Main directions of tax policy of the Russian Federation for 2016 and planning period of 2017 and 2018. According to the directions of development of the taxation by the purpose of development of this institute decrease in tax risks, stimulation of business activity due to increase in stability and granting additional guarantees to taxpayers is. From the state introduction of this institute will allow to reduce time of conducting tax audits, and also will reduce the risks of the state connected with tax avoidance.
At the same time, now the institute of preliminary tax control assumes distribution on large taxpayers, however small business entities cannot use this institute. In this regard expansion of use of institute of preliminary tax control on small business entities would allow to increase culture of the taxation, to establish interaction between small business entities and the state on a constant basis, to lower a distance between requirements of small business and the state, and also to carry out on a constant basis monitoring of problems of business from the point of view of the taxation.
3. Institute of tax administration
As practically worldwide the institute of tax administration is given great value, in the Russian Federation this institute also has to develop dynamically within institutional approach. Among noticeable measures for improvement of institute of tax administration it is possible to call introduction of electronic document flow, introduction of new services, such as a private office of the taxpayer, introduction of a possibility of obtaining information on contractors online, such as certificates of incorporation. At the same time, the institute of tax administration is subject to further improvement by technological development, decrease in administrative load of small business and the microenterprises, simplifications of system of submission of the reporting. Besides, according to the strategy of development of small and average business in the Russian Federation for the period till 2030 predictable fiscal policy has to gain great value. The predictable fiscal policy based on stability of system of the taxation not introduction of additional non-tax obligations and the additional charges in territorial subjects of the federation will allow to increase coefficient of "birth rate" of small business entities.
In particular, now individuals are interested in that the taxation was the simplest and clear, considered interests of society.
4. Institute of conscientiousness of the taxpayer
The institute of conscientiousness of the taxpayer has indirect fixing in the Tax code, however the taxpayer needs to prove in practice that he did not receive unreasonable tax benefit, carried out an inspection of conscientiousness of the contractor. But unlike the large companies small business entities often have no in staff of the workers specializing in the tax matters, in this regard can not always prove conscientiousness and lack of unreasonable tax benefit at implementation of transactions, operations. Development of institute of "conscientiousness of the taxpayer" will allow "to idealize" a positive image of the conscientious taxpayer. Idealization of an image of the taxpayer who is paying taxes, carrying out investments into development of the country will allow to create an ideal image of the economic subject who is honestly paying taxes. Now within work of the website of tax administration, media, information on the Internet form the return image of the unfair taxpayer concerning which the tax audits revealing million debts to the budget concerning which criminal case is brought are carried out. For small business entities development of institute of conscientiousness of the taxpayer would allow to increase confidence in a possibility of business, forming of business processes without risks of additional tax audits, involvement of specialists in the taxation and contest of actions of taxing authority in pre-judicial and a legal process. For the state development of institute of the conscientious taxpayer will allow to make business more attractive to citizens, to increase appeal of business and to improve perception of tax risks for small enterprises.
5. Institute of tax culture
Development of institute of tax culture is very important for the purposes of development of civil society and improvement of a collecting of taxes. In particular, Sadchikov M.N.13 pays attention that lack of tax knowledge