Starting from 1 July 2014 banks are required to inform tax authorities about opening and closing of individuals’ deposits, cash flow, changes of corporate details. Up to now credit institutions reported to tax authorities data about opened accounts of legal entities and individual entrepreneurs.
Besides, the company or individual won’t be able to open new account or banking card if they have even one blocked account; the Federal Tax Service will inform banks about this. Also from 1 July, the tax authorities will be entitled to require information about existence of accounts and their balances even outside of tax audits.
All these measures are primarily directed on reduction of tax offenses and increase of tax collecting.
In this connection, the danger of different law-enforcement practice of new norms is appearing. This might influence deterioration of business climate: fiscal authorities may close the account because of late tax payment. The question how legal entities or individual entrepreneurs will make payments under current contracts and liabilities if they can’t open new account in a bank - is still open.
Besides, tax specialists may have questions to individual about the origin of money, if his/her banking cards show significant regular sums (non-wage), but thus he/she is not registered as individual entrepreneur. In such case The Federal Tax Service may impose on these revenues 13% of personal income tax, and also add penalties for business activity without registration, tax evasion and failure to submit reports.
On the other hand, if men observe the law and meet their obligations on time - no problems will arise.
Russian regions are distinct in area, population, resource, scientific and industrial capacity, level of social and economic development. In order to contrast the regions, many of different methods and ratings were developed. These methods use set of values or definite indicator by which the ranking take place. In this regard it is interesting to examine Russian regions from the point of attitude of regional budget expenditure side to population.
It is worth noting that the larger half of RF territories has a subsidized status. Their treasury more or less depends on inter-budget transfers from the federal centers. However, this aspect is not important here, but if you advert to actual figures, you may come to several conclusions. Thus, it is expectable that the first places are taken by Far North regions (which are full of natural resources and the basis of our export) and by economic and political centers – Moscow and Saint Petersburg.
The leader of the rating is Chukotka Autonomous Area (with the population of just over 50 thousand people) has the budget that can be comparable to the budget of Kostroma region, where the population is 650 th. people. The largest amount of means that falls to one resident in remote areas - 359,5 th. RUR per man, whereas in Kostroma region this figure is 3 times as little - 33,1 per man.
Despite such a high level of budget expenditure side per man, the life itself in the North regions is very expensive. Besides, the harsh weather conditions and underdeveloped infrastructure lead to high migration outflow of the most mobile groups of citizens (except for the Tyumen region).
Moscow has taken the 8th position by the expenditure level of budget per one resident with the indicator 136,3 th. RUR per man, Saint Petersburg – the 10th (86,4 th. RUR per man).
The lowest indicators were fixed in Ulyanovsk region 25,6 th. RUR per man and Bryansk region - 24,7 th. RUR per man. But if we take into the rating the budgets of the new regions – Republic of Crimea and Sevastopol, set before their annexation by Russia, they turn out to be outsiders. Significant donations from the federal budget are to remedy the situation this year.
Rank | Territorial entity of the RF | Expenditure budget 2014 (as of commit point), th. RUR | Population as of January, 1 2014 г., man. | Budget expenditure per man, th. RUR |
---|---|---|---|---|
1 | Chukotka Autonomous Area | 18 174 784,2 | 50 555 | 359,5 |
2 | Nenets Autonomous Area | 12 213 431,8 | 43 025 | 283,9 |
3 | Sakhalin region | 115 090 555,5 | 491 027 | 234,4 |
4 | Yamalo-Nenets Autonomous Area | 108 219 393,0 | 539 671 | 200,5 |
5 | Kamchatka Krai | 54 432 183,1 | 319 864 | 170,2 |
6 | Magadan region | 24 817 269,9 | 150 312 | 165,1 |
7 | Republic of Sakha Yakutia | 144 107 192,0 | 954 803 | 150,9 |
8 | Moscow | 1 650 847 145,1 | 12 108 257 | 136,3 |
9 | Khanty-Mansiisk Autonomous Area - Yugra | 187 505 880,3 | 1 597 248 | 117,4 |
10 | Saint Petersburg | 443 493 093,4 | 5 131 942 | 86,4 |
11 | Tyumen region | 120 987 036,0 | 1 409 426 | 85,8 |
12 | Republic of Komi | 67 337 211,6 | 872 057 | 77,2 |
13 | Murmansk region | 51 510 939,0 | 771 058 | 66,8 |
14 | Krasnoyarsk край | 170 998 730,1 | 2 852 810 | 59,9 |
15 | Republic of Tyva | 18 537 043,2 | 311 761 | 59,5 |
16 | Khabarovsk Krai | 76 648 267,7 | 1 339 912 | 57,2 |
17 | Republic of Altai | 11 721 460,3 | 211 645 | 55,4 |
18 | Arkhangelsk region | 63 083 947,5 | 1 148 760 | 54,9 |
19 | Moscow region | 376 931 401,0 | 7 133 620 | 52,8 |
20 | Jewish Autonomous Region | 8 863 767,5 | 170 377 | 52,0 |
21 | Amur region | 40 590 613,2 | 811 274 | 50,0 |
22 | Kaliningrad region | 47 401 596,3 | 963 128 | 49,2 |
23 | Kaluga region | 48 655 567,7 | 1 004 544 | 48,4 |
24 | Chechen Republic | 64 670 661,4 | 1 346 438 | 48,0 |
25 | Tomsk region | 50 837 768,7 | 1 070 128 | 47,5 |
26 | Republic of Buryatia | 44 382 994,2 | 973 860 | 45,6 |
27 | Sverdlovsk region | 191 959 342,7 | 4 320 677 | 44,4 |
28 | Republic of Karelia | 28 093 273,2 | 634 402 | 44,3 |
29 | Yaroslavl region | 56 309 529,5 | 1 271 766 | 44,3 |
30 | Irkutsk region | 106 249 003,1 | 2 418 348 | 43,9 |
31 | Republic of Ingushetia | 19 725 158,5 | 453 010 | 43,5 |
32 | Leningrad region | 76 591 596,0 | 1 763 924 | 43,4 |
33 | Primorsky Krai | 79 496 075,4 | 1 938 516 | 41,0 |
34 | Pskov region | 26 838 899,0 | 656 561 | 40,9 |
35 | Tula region | 61 848 903,3 | 1 521 497 | 40,7 |
36 | Zabaykalsky Krai | 44 241 406,3 | 1 090 344 | 40,6 |
37 | Novgorod region | 24 823 561,9 | 622 430 | 39,9 |
38 | Republic of Tatarstan | 151 787 073,4 | 3 838 230 | 39,5 |
39 | Permsky Krai | 103 129 672,1 | 2 636 154 | 39,1 |
40 | Kurgan region | 34 143 004,4 | 877 149 | 38,9 |
41 | Samara region | 124 750 707,0 | 3 211 187 | 38,8 |
42 | Novosibirsk region | 105 013 611,2 | 2 731 176 | 38,4 |
43 | Republic of Khakasia | 20 352 262,0 | 534 079 | 38,1 |
44 | Nizhny Novgorod region | 124 982 871,7 | 3 281 496 | 38,1 |
45 | Astrakhan region | 38 670 617,8 | 1 016 516 | 38,0 |
46 | Orel region | 29 091 372,6 | 769 980 | 37,8 |
47 | Tver region | 49 381 666,6 | 1 325 249 | 37,3 |
48 | Vologda region | 44 092 550,8 | 1 193 371 | 36,9 |
49 | Udmurt Republic | 55 466 367,4 | 1 517 050 | 36,6 |
50 | Kemerovo region | 99 036 174,7 | 2 734 075 | 36,2 |
51 | Republic of Mordovia | 28 978 730,0 | 812 156 | 35,7 |
52 | Lipetsk region | 41 160 190,4 | 1 159 866 | 35,5 |
53 | Belgorod region | 53 738 500,0 | 1 544 108 | 34,8 |
54 | Ryazan region | 39 696 131,1 | 1 140 844 | 34,8 |
55 | Voronezh region | 79 380 204,6 | 2 328 959 | 34,1 |
56 | Kirov region | 44 590 837,1 | 1 310 929 | 34,0 |
57 | Omsk region | 66 851 072,6 | 1 973 876 | 33,9 |
58 | Smolensk region | 32 517 249,7 | 967 896 | 33,6 |
59 | Orenburg region | 67 112 317,1 | 2 008 566 | 33,4 |
60 | Kostroma region | 21 719 197,7 | 656 389 | 33,1 |
61 | Kransodar krai | 175 931 230,3 | 5 404 273 | 32,6 |
62 | Vladimir region | 45 594 672,8 | 1 413 321 | 32,3 |
63 | Republic of Mari El | 22 210 620,8 | 688 686 | 32,3 |
64 | Chelyabinsk region | 112 192 480,6 | 3 490 053 | 32,1 |
65 | Ivanovo region | 33 174 032,2 | 1 043 130 | 31,8 |
66 | Republic of Bashkortastan | 127 657 932,3 | 4 069 698 | 31,4 |
67 | Kursk region | 34 898 271,2 | 1 118 915 | 31,2 |
68 | Volgograd region | 78 792 411,5 | 2 569 126 | 30,7 |
69 | Tambov region | 32 381 330,2 | 1 068 934 | 30,3 |
70 | Rostov region | 128 379 745,7 | 4 245 532 | 30,2 |
71 | Karachai-Cherkess Republic | 14 031 576,5 | 469 837 | 29,9 |
72 | Penza region | 40 563 378,7 | 1 360 587 | 29,8 |
73 | Republic North Ossetis-Alania | 20 412 481,7 | 703 977 | 29,0 |
74 | Chuvash Republic | 35 564 035,7 | 1 239 984 | 28,7 |
75 | Altaisky Krai | 68 559 679,0 | 2 390 638 | 28,7 |
76 | Saratov region | 71 293 078,7 | 2 496 552 | 28,6 |
77 | Kabardino-Balkar Republic | 24 125 034,0 | 858 397 | 28,1 |
78 | Republic of Kalmykia | 7 861 713,9 | 282 021 | 27,9 |
79 | Republic of Adygeya | 12 427 354,1 | 446 406 | 27,8 |
80 | Republic of Dagestan | 80 410 068,2 | 2 963 918 | 27,1 |
81 | Stavropolsky Krai | 74 139 795,8 | 2 794 508 | 26,5 |
82 | Ulyanovsk region | 32 483 923,1 | 1 267 561 | 25,6 |
83 | Bryansk region | 30 637 465,3 | 1 242 599 | 24,7 |
84 | Sevastopol (before annexation by Russia, in conversion to official exchange rate of the Central Bank of Russia as of 1.01.14г.) | 7 967 560,5 | 383 900 | 20,8 |
85 | Republic of Crimea (before annexation by Russia, in conversion to official exchange rate of the Central Bank of Russia as of 1.01.14г.) | 20 819 712,7 | 1 958 500 | 10,6 |