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.