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Profiling taxpayers applying special tax regimes by industry

Author

Listed:
  • M.R. Pinskaya

    (Financial Research Institute of the Ministry of Finance of the Russian Federation; Financial University under the Government of the Russian Federation, Moscow, Russia)

  • R.V. Balakin

    (Financial Research Institute of the Ministry of Finance of the Russian Federation, Moscow, Russia)

Abstract

The state spends large financial resources to support small and mediumsized enterprises, including by providing preferential tax regimes. However, the lack of research on the sector affiliation of taxpayers applying special tax regimes (STR) does not allow assessing the diversification efficiency of certain types of STRs and their prevalence in the regions of the Russian Federation. The article aims to construct the profile of taxpayers applying STRs by industry. Methodologically, the research rests on the theory of taxes and spatial analysis. The methods include comparative and structural analysis, cartographic method. The evidence is statistical tax reporting data of the Federal Tax Service of Russia for 2019–2023. The study reveals that the main beneficiaries of STRs are small and medium-sized enterprises engaged in trade and real estate operations, while the incentives do not work for the knowledge- intensive and manufacturing industries. In most regions where the simplified tax system has been introduced, one type of economic activity solely generates the revenues. For the unified agricultural tax in all regions (except for the Khanty-Mansi autonomous okrug) the maximum share of revenues falls on agriculture; for the professional income tax in all regions the maximum share of revenues falls on natural persons without the specified code of the Russian Classification of Economic Activities. In all regions, the trade, where enterprises apply simplified or patent tax system, dominates in the volume of tax revenues from STRs. The Sakhalin oblast and the Nenets autonomous okrug are the exceptions – the main share of revenues generated by STRs comes from production sharing agreements. The obtained results allow outlining the prospects for the STR development in terms of optimising the composition of beneficiaries, the structure of tax revenues, as well as can be used to design the corresponding regional tax policy.

Suggested Citation

  • M.R. Pinskaya & R.V. Balakin, 2025. "Profiling taxpayers applying special tax regimes by industry," Journal of New Economy, Ural State University of Economics, vol. 26(3), pages 45-66, October.
    • Handle: RePEc:url:izvest:v:26:y:2025:i:3:p:45-66
    DOI: 10.29141/2658-5081-2025-26-3-3
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    References listed on IDEAS

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    2. Elschner, Christina, 2013. "Special tax regimes and the choice of organizational form: Evidence from the European Tonnage Taxes," Journal of Public Economics, Elsevier, vol. 97(C), pages 206-216.
    3. TIMUŞ, Angela & IORDACHI, Victoria & COCIUG, Victoria, 2017. "Special Tax Regimes In Taxing Small And Micro Business Activities: Theoretical Approaches And Patent Tax Experience," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 21(4), pages 46-64.
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    5. Marina Malkina & Rodion Balakin, 2020. "Risks of Regional Tax Systems and Their Portfolio Decomposition: The Case of Modern Russia," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 68(6), pages 995-1009.
    6. M. Yu. Malkina & R. V. Balakin, 2020. "Decomposition of Tax Revenue Growth in Russian Regions," Regional Research of Russia, Springer, vol. 10(2), pages 117-126, April.
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    Keywords

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    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm

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