Basic principles of taxation in the market business model. R&D: The essence of taxes in a market economy

COURSE WORK

Tax system in a market economy

Introduction

In our country, the process of profound transformations of the entire system of social relations is underway: the transition from a command-administrative system to a market one and the creation of a modern, socially-oriented national economy market type.

The transition to market relations and the formation of a highly effective socially oriented market economy demanded a radical economic reform in the country. Its most important component was the tax reform aimed at creating a fundamentally new tax system that meets the characteristics and requirements of the functioning of a market economy. The task proved difficult and took a decade to complete. The planned economy tax system was destroyed in 1991. From that moment to this day, the process of creating a new tax system in relation to the conditions of the transitional economy continues. Therefore, the evolution of the new tax system occurs as the transition economy develops and approaches a developed market economy.

Problems of taxation at the current stage of reform Russian economy become especially relevant. Now not only specialists, but also many ordinary citizens realized the importance of such a type of state activity as tax administration.

The relevance, theoretical and applied significance of the problem under study is determined by the following circumstances:

1. Taxes are the main source of income in the state budget.

2. Tax reform is a very important area of ​​Russian economic reforms.

3. What changes will occur in the country's tax system after the transition to market relations.

This term paper is a study of the features of the tax system Russian Federation in the transition to market relations, and identifying ways to improve the Russian tax system. The set goal predetermined the need to solve the following main problems of a theoretical and applied nature:

Consider the essence and significance of the tax policy of the state;

To study the characteristics of the tax system in the transition to a market economy;

Consider the tax system as a tool for regulating a market economy;

Assess the current tax system of the Russian Federation;

Consider ways to improve tax policy in the Russian Federation.

The object of study in this course work is the tax system of the Russian Federation in the transition to market relations.

The subject of the study is the process of changing the tax system of the Russian Federation in a market economy.

The theoretical and methodological foundations of the study were the works and publications of domestic and foreign scientists. The course work used the provisions of the current Tax Code of the Russian Federation.

The work has a traditional structure and includes an introduction, the main part, consisting of three chapters, a conclusion, a list of references and applications.

The introduction substantiates the relevance of the topic, defines the subject, purpose, objectives of the study, provides a brief description of course work.

Chapter one reveals the basic concepts of the tax system.

Chapter two deals with the participation of the tax system in a market economy; a mechanism for regulating the market economy with the help of taxes.

The third chapter is practical. It analyzes state of the art the tax system of the Russian Federation, as well as the prospects and trends of its development.

In conclusion, the main conclusions on the course work are given.

1. Tax system

1.1 Tax system: essence structure

The tax system is a set of interrelated taxes levied in the country, forms and methods of taxation, collection and use of taxes, as well as tax authorities. This is the most active lever state regulation socio-economic development, investment strategy, foreign economic activity, structural changes in production, accelerated development of priority sectors.

It is important to define the basic principles of taxation. The qualities that are economically desirable in any system of taxation were formulated by Adam Smith in the form of four propositions, which have become classic principles with which subsequent writers have tended to agree. They come down to this:

The citizens of the state must participate in covering the expenses of the government, each to the extent possible, i.e. in proportion to the income which he enjoys under the protection of the government. Observance of this provision or neglect of it leads to the so-called equality or inequality of taxation.

The tax that everyone is obliged to pay must be precisely determined, and not arbitrary. The amount of the tax, the time and method of its payment must be clear and known both to the payer himself and to anyone else.

Each tax must be collected at such time and in such manner as is most convenient for the payer.

Each tax must be so arranged that it draws as little as possible out of the payer's pocket, in excess of what goes into the coffers of the state.

In order to understand the current tax legislation, it is necessary to understand the principles on which it is based. It is advisable to highlight the economic, legal and organizational principles of taxation.

Legislation on taxes and fees is based on the principle of equality and fairness of taxation. When establishing taxes, the ability of the taxpayer to pay the tax is taken into account. Tax changes lead to changes in prices that affect the income and expenses of taxpayers.

The principle of universality is also closely related to the principle of equality and justice. According to this principle of taxation, each person must pay legally established taxes and fees, thus participating in the financing of general government expenditures. This principle is not absolute. It does not apply to all persons without exception, but only to those who fall under the concept of "taxpayer". This means that tax legislation should not make exceptions for certain categories of taxpayers.

It is necessary to single out the principle of proportionality of taxes, which consists in the ratio of the filling of the budget and the consequences of taxation for taxpayers. When establishing taxes and determining their main elements, the economic consequences for the budget and the prospective development of the national economy, as well as their impact on the economic activity of taxpayers, in particular on the level of the tax burden on producers, should be taken into account.

The principle of multiple taxes makes it possible to create prerequisites for the government to pursue a flexible tax policy, to better capture the solvency of taxpayers, to equalize and make the overall tax burden less noticeable, to reflect the diversity of forms of income, taking into account all aspects of the economic activity of citizens and organizations, to influence consumption and accumulation. To implement this principle, the whole variety of types of taxes should be used, which makes it possible to take into account both the property status of taxpayers and the income they receive.

Organizational principles are the initial provisions, in accordance with which the construction and development of the tax system is carried out with minimal costs. In each individual country, when choosing a system of principles, there should be an individual approach.

Important in the formation of the tax system is the principle of universalization of taxation. Its essence can be expressed by the following requirements: the tax system must impose the same requirements on the efficiency of managing a particular taxpayer, regardless of the form of ownership, the subject of taxation, its industry or other affiliation. In other words, it is not allowed to establish additional taxes, increased or differentiated tax rates or tax benefits depending on the form of ownership, legal form of the enterprise, citizenship of an individual.

One of the most important principles is the principle of convenience and time of tax collection for taxpayers. Based on this principle, each tax in their totality should be collected at such time and in such ways as provide the greatest convenience to the taxpayer. When forming the tax system and introducing any tax, all formalities should be eliminated, the act of paying the tax should be simplified as much as possible, the tax payment is timed to the time of receipt of income. The best example for this principle is the land tax, where the tax is paid at the end of the harvest.

In the context of a federal state, the principle of dividing taxes by levels of government is of particular importance. This principle must be enshrined in law. It establishes that each government body (federal, regional, local) is endowed with specific powers in the field of conducting, abolishing taxes, establishing benefits, tax rates and other elements of taxation. At the same time, the transfer of taxes to the budgets different levels can be regulated as the establishment of long-term standards for their distribution.

The principle of the unity of the tax system is essential. This principle follows from the unity of financial policy, including tax policy, the unity of the tax system itself. Based on this principle, taxes that violate the unity of the economic space and the tax system of the country should not be established. Therefore, it is unacceptable to introduce taxes that may directly or indirectly restrict the free movement within the territory of the country of goods, services or financial resources. The tax system should exclude the possibility of exporting taxes.

The principle of efficiency is also important. The essence of this principle lies, first of all, in the fact that the administrative costs for the formation of the tax system and ensuring control over the implementation of the requirements of tax legislation should be minimal. At the same time, taxes should have a stimulating effect on the development of the national economy and an increase in the economic activity of both legal entities and individuals.

The principle of publicity means the requirements for the official publication of tax laws and other regulations affecting the tax obligations of the taxpayer. Based on this principle, the state is obliged to inform taxpayers about applicable taxes and fees, to provide explanations and advice on the procedure for calculating and paying taxes.

A rational and stable system is impossible without observing the principle of certainty. The tax system must be understood and accepted by the majority of society. Based on this, tax legislation should be a law of direct action, excluding the need to issue instructions explaining it, explanations and other regulatory documents of the executive branch.

The principle of simultaneity of taxation means that in a normally functioning tax system it is not allowed to tax the same source or object with two or more taxes. In other words, one and the same object can be taxed only of one type and only once for a tax period determined by legislation. In order not to contradict this principle, the sales tax was abolished, which duplicated several taxes: value added tax, excises, income tax.

The principle of the legislative form of establishing a tax provides that the tax requirement of the state and the tax liability of the taxpayer must follow from the law. Taxes cannot and should not be arbitrary. It is impossible to allow the establishment of taxes and fees that prevent citizens from exercising their constitutional rights. Therefore, the list of taxes, the procedure for their establishment, amendment and abolition, the main elements of the tax, as well as the procedure for its calculation and payment should be determined exclusively in the law.

The implementation of this principle ensures the detailed structuring and integrity of the national tax system, as well as the strict centralization of tax management by the state on the basis of tax legislation.

Closely related to this principle is the principle of equality and justice. The essence of this principle is to ensure fair administration of taxes, equality of the state and taxpayers. Tax laws should clearly state the rights, duties and responsibilities of both parties, without discriminating against one of them.

The principle of priority of legislation is important. Its essence lies in the fact that acts regulating relations in general and not related to taxation issues should not contain rules establishing a special taxation procedure.

Taking into account all the above principles, tax policy is formed and implemented modern Russia determined by: the Constitution of the Russian Federation; the Tax Code of the Russian Federation; Programs for the socio-economic development of the country and regions at the corresponding historical stage; international treaties and agreements; Budget message of the President of the Russian Federation to the Federal Assembly; a set of laws, decrees, ordinances.

tax economy market

1.2 Principles of building the Russian tax system

The principles of building tax systems as a whole are not unambiguous and largely depend on the commitment of the government to one or another economic theory. Nevertheless, these principles are universal, although they have distinctive features in different countries associated with different interpretations of certain concepts and provisions.

The principles of the Russian tax system can be represented as follows.

Taxes and fees of a tax nature, unlike borrowed funds, are withdrawn by the state from taxpayers without any obligations to them. Therefore, taxes are coercive and mandatory.

Differences in taxes depend on the nature of taxable income and expenses. The nature of these incomes and expenses underlies the classification of taxes. Taxes may be levied: on the market for goods or factors of production; from sellers of goods or buyers; from households or companies; from the source of income or from an expense item.

Taxes should, as far as possible, have no influence on economic decision-making by various individuals, or such influence should be minimal.

When using tax policy to achieve socio-economic goals, it is necessary to minimize the violation of the principle of equality and fairness of taxation.

The tax structure should facilitate the use of tax policy for the stabilization and economic growth of the country.

The tax system must be fair, not allow for arbitrary interpretation, and be understandable to taxpayers.

These requirements can be used as the main criteria for assessing the quality of a country's tax system.

An essential point in assessing the effectiveness of the country's tax system is also taking into account administrative costs and the costs of taxpayers to comply with tax laws. As a rule, administrative costs make up a small share of the state's tax revenues, and the costs to taxpayers significantly exceed administrative costs.

The general principles of building tax systems in various countries find concrete expression in common elements taxes, which include the subject, object, source, unit of taxation, rate, benefits and tax salary.

For modern Russia, it is especially important to work out the principles of building the principles of the tax system in relation to the features of the development of a federal-type state. The main shortcomings of the structure of taxation in the country are due to its unsuitability for modern conditions.

2. Evolution of the tax system in the transition to a market economy

2.1 Tax system in a market economy

In a market economy, the tax system plays an important role. Without a well-established, well-functioning tax system that meets the conditions for the development of social production, an effective market economy is impossible.

The market economy in developed countries is a regulated economy. It is impossible to imagine an effectively functioning market economy in the modern world that is not regulated by the state. The central place in the system of regulation belongs to taxes.

The development of a market economy is regulated by financial and economic methods - by applying a well-functioning taxation system, maneuvering loan capital and interest rates, allocating capital investments and subsidies from the budget, public procurement and implementation of national economic programs, etc. Central location in this complex economic methods are occupied by taxes.

Maneuvering tax rates, benefits and fines, changing the terms of taxation, introducing one and canceling other taxes, the state creates conditions for the accelerated development of certain industries and industries, contributes to solving problems that are relevant to society.

The state should promote the development of small business and support it in every possible way. The forms of such support are varied: the creation of special funds for financing small enterprises, concessional lending to their activities, etc. Small Business Assistance Tool - Special preferential terms taxation.

Taxes are characterized by both stability and mobility. The more stable the taxation system, the more confident the entrepreneur feels: he can calculate in advance and quite accurately what the effect of the implementation of this or that economic decision or transaction will be. financial transactions etc. Uncertainty is the enemy of entrepreneurship.

Without knowing for sure what the conditions and rates of taxation will be in the coming period, it is impossible to calculate what part of the expected profit will go to the budget, and what part will go to the entrepreneur.

The stability of the tax system does not mean that the composition of taxes, rates, benefits, sanctions can be established once and for all. There are no “frozen” taxation systems and there cannot be. Any taxation system reflects the nature of the social system, the state of the country's economy, the stability of the socio-political situation, the degree of public confidence in the government - and all this at the time of its introduction. As these and other conditions change, the tax system ceases to meet the requirements presented to it, comes into conflict with the objective conditions for the development of the national economy. In this regard, the necessary changes are made to the tax system as a whole or its individual elements.

Now no one denies the fact that excessively high taxes are a negative phenomenon that causes a decline in production, a decrease in entrepreneurial activity, labor and investment initiatives, as well as a massive desire of the entrepreneur and the population to hide income, and an increase in the social tension of inflationary processes in society. This situation reflects the current reality of Russia, when a huge shortage state budget requires constant growth of revenue sources by increasing tax revenues. This, in particular, is one of the main difficulties in establishing more or less optimal limits for fluctuations in tax rates in our country.

2.2 Regulation of the market economy through the tax system

The state influences various aspects of activity through internal and external, social and cultural, defense and environmental, financial and technical policies. The central link in state regulation is financial policy, through which the development of all aspects of activity is provided with financial resources. Without this fundamental function, the functioning of the state is unthinkable.

Tax policy, together with fiscal and monetary policy, is an integral part of financial policy. In the conditions of highly developed market relations, its main purpose stems from the nature and functions of taxes and consists in the withdrawal by the state of a part of the total social product for national needs, in mobilizing these funds and redistributing them through the budget in order to change the structure of production, territorial economic development, and increase the level of income of the population. . Taxes carry out their purpose and functions in a single budgetary process.

In addition to a purely fiscal function, the system of taxes and fees has an economic impact on social production, its structure and dynamics, distribution, and acceleration of scientific and technological progress. Taxes can stimulate or, conversely, limit business activity, promote the development of certain branches of entrepreneurial activity; create prerequisites for reducing the costs of production and circulation of private enterprises, for increasing the competitiveness of national enterprises in the world market.

By manipulating income taxes, the state has a very tangible impact on the processes of capital accumulation. An example is the tax mechanism accelerated depreciation. Measures of tax regulation are widely used to stimulate the competitiveness of certain industries, create the most favorable conditions for them to accumulate capital, and also encourage the socially useful activities of enterprises.

To overcome economic stagnation, the state, through tax incentives, stimulates investment, creates favorable conditions for the expansion of aggregate public demand, both for consumer and investment goods, and can also have a significant impact on the territorial distribution of productive forces, the creation of infrastructure facilities.

Exist the following types benefits: non-taxable minimum object; exemption from taxation of certain elements of the object; tax exemption for individuals or categories of payers; lowering tax rates; targeted tax incentives, including tax credits in the form of tax deferrals; other tax incentives.

The current tax incentives for corporate profits are aimed at stimulating:

Financing costs for the development of production and housing construction;

Small forms of entrepreneurship;

Employment of the disabled and pensioners;

Charitable activities, socio-cultural and environmental spheres.

Excessive tax pressure (increasing tax rates) reduces taxpayers' incentives to increase investment, slows down scientific and technological progress, slows down economic growth, which ultimately negatively affects state budget revenues.

A. Laffer proved that the result of tax cuts is an economic recovery and growth of state revenues, established a relationship between budget moves and the level of taxation, expressed as the ratio of lot revenues to gross domestic product. The optimal level of withdrawal is considered to be 30%. Beyond this value, state revenues do not increase. This happens for two reasons:

) the activity of producers decreases;

) taxpayers develop an attitude towards tax evasion .

A graphical display of the relationship between state budget revenues and the dynamics of tax rates is called the "Laffer Curve" (Appendix 1).

Tax rates R are plotted along the ordinate axis, and revenues to the budget Y are plotted along the abscissa axis. With an increase in the tax rate, the state's income as a result of taxation increases. The optimal size of tax rates R* provides the maximum revenue to the state budget Y*.

With further tax increases, incentives to work and entrepreneurship fall, and with 100% taxation, government revenue will be zero, so no one wants to work for free. In other words, in the long run, lowering excessively high taxes will increase savings, investment, employment, and hence the amount of total taxable income. As a result, the amount of tax revenues will also increase, the volume of government revenues will increase, the deficit will decrease, and inflation will weaken. It is clear that the Laffer effect is only in the case of the normal operation of free market mechanisms.

Thus, the contradiction between the need to maximize the state's revenues and the limited capabilities of economic entities and the population is overcome and an increase in income is ensured by stimulating production growth through tax rates, benefits and the tax base.

Without a doubt, an increase or decrease in tax rates has a retarding or, conversely, stimulating effect on the dynamics of investment. Obviously, for each state, the value of the optimal level of taxation is individual and adequate to a specific stage of its economic and economic development. social development.

The following types of tax policy are known:

Maximum tax policy. Here, there is a possibility that the increase in taxes leads to a decrease in the motivation of producers and is not accompanied by an increase in government revenues. The marginal tax rate in GDP depends on many factors, but, according to foreign scientists, it should not exceed 50% of GDP.

Optimal tax policy - promotes the development of entrepreneurship and small businesses, providing them with a favorable tax climate. Entrepreneurship is maximally removed from taxation, but as a result, there is a restriction social programs as government revenues decline.

A tax policy that provides for a high level of taxation, but with significant state social protection - when budget revenues are directed to increase various social funds.

In an efficient economy, all these types of tax policy, as a rule, are successfully combined. Belarus is characterized by the first type of tax policy in combination with the third.

The basis of the tax policy and the tax mechanism of the state is the strategic concept. The correctness of the concept is tested by tactics.

There have been two main types fiscal policy, which are evaluated by comparing the planned public spending tax collection strategies with the actual results (Appendix 2):

Restraining or rigid

Stimulating or soft.

Consider the option of stimulating tax policy. The government is taking a number of measures to reduce the number of taxes (T). First of all, the share of indirect taxes included in the price is reduced at the enterprise. Consequently, both the proceeds from the sale of products and the number of sales increase, but with more high pace compared to tax cuts. Thus, the share of taxes transferred by the enterprise to the budget increases again. At the same time, with an increase in revenue, the share of semi-fixed costs per unit of production in the cost and price stability decreases. This means that the enterprise has the opportunity to increase wages both by increasing production and by saving semi-fixed costs per unit of output.

Consequently, the incomes of both enterprises and the disposable income of the population are growing. As a result, revenues to the budget of taxes, both direct and indirect, are growing. Moreover, actual tax revenues (Tfact) lead to a balanced budget much earlier in time (tactm) than planned indicators (Tplan - tlm).

With a restrictive policy, the opposite results are observed: due to an increase in taxes, both the income of enterprises and the disposable income of the population fall. Purchasing power is declining, which means that revenues to the budget are also declining. As a result, there is a budget deficit, and the actual tax revenues lead to a balanced budget much later (tfact) than the planned indicators tplzh). This situation is typical for the Republic of Belarus.

The versatility of using tax policy to solve specific problems puts taxes in a number of important general economic categories, creates an inextricable link between tax policy and such elements of economic management as prices, interest rates for loans, and the level of wages.

By changing the tax policy, manipulating the tax mechanism, the state gets the opportunity to stimulate economic development or restrain it. The purpose of such regulation is to create a general tax climate for the internal and external activities of companies, especially investment, to ensure preferential tax terms to stimulate priority and regional directions of capital movement.

3. The current state and main directions for improving the tax system of the Russian Federation

3.1 Assessment of the current Russian tax system

The transition to market relations required the strengthening of the importance of taxes as one of the main instruments of state regulation of the economy while replacing the method of direct directive influence on it, as well as the regulatory function in the field of social policy, culture, science, and other areas of society.

All this was reflected in a significant change in the legal norms governing the taxation of individuals and legal entities, in the circle of subjects of tax legal relations, in the status of taxpayers, in their responsibility for tax offenses, as well as in the structure tax law operating in the Russian Federation in modern conditions.

Let's take a look at the most significant of these changes.

First of all, the tax system itself was reformed. From the previous system, a significantly larger number of payments were included in it. But at present, the tax system is clearly dominated by a fiscal focus, although this has not led to the sufficiency of funds in the state treasury, and the regulatory and stimulating functions of taxes are still insufficient.

When forming the Russian tax system, the experience of foreign countries with developed market economies was widely used.

Taxes from the population diversified and increased numerically, their receipts to the state treasury increased. There were new taxes levied on citizens - taxes on various types of property: a tax on property that passes by inheritance and donation, taxes calculated in road funds and others. The scope of application of the remaining personal income tax has been expanded, it has covered various aspects of citizens' activities, including the developing entrepreneurial activity.

The system of taxes established for enterprises has been unified. It now does not depend on the form of ownership on which the enterprise is based.

In connection with the emergence of new links in the financial system of Russia in the form of state and municipal trust funds (off-budget and budget), tax payments have been established specifically for enrollment in these funds - road, environmental and others.

A number of taxes have been established as common for individuals and legal entities (land tax, tax on vehicle owners, and others).

The new legislation delimited taxes into three levels, highlighting federal, federal and local taxes. They are at the disposal of the authorities of the appropriate level and, according to their affiliation, ensure the formation of an independent financial base for budgets.

The mechanism of the taxation system, which makes it possible to regulate the national economy by economic rather than administrative-command methods, still requires significant development, taking into account the peculiarities of the period of transition to market relations, the uniqueness of economic ties in the camp, and will be tested by time. In subsequent years, the development of tax reform should take place, taking into account the accumulated experience and the state of the country's economy.

The adoption of the second part of the Tax Code is called upon to play a significant role in this.

3.2 Ways to optimize the Russian tax system

tax economy market

What are the main goals of improving Russia's tax policy? In the medium term, this is a decrease tax burden on the economy, streamlining government obligations, concentrating financial resources on solving priority tasks, reducing the dependence of budgetary benefits on the world price environment, creating an effective system of interbudgetary relations and management public finance.

The tax reform is designed to reduce the tax burden on taxpayers, simplify the tax system, equalize tax conditions and improve the quality of tax administration. Taxpayers must be protected from the arbitrariness of tax and customs inspectors, including through effective judicial mechanisms. At the same time, the responsibility of taxpayers for non-payment of tax should be toughened.

The Tax Code of the Russian Federation establishes a rule on the registration of taxpayers with the tax authority at their location.

Currently, there is a need to develop and adopt a federal law on state registration of entrepreneurship. This law should regulate the terms and place of registration of business entities, the procedure for their tax registration, certain measures of responsibility for providing registering, tax and other regulatory authorities with false data on the organizational and legal status of a registered legal entity. person, his financial economic activity, their representation in incomplete or distorted form, for failure to provide data on the change in the position of this legal entity. faces.

Panskov also believes that this law should prohibit the registration of legal entities. persons - commercial organizations in residential premises. It is necessary to establish that the registration of newly created enterprises and organizations, as well as enterprises and organizations created on the basis of liquidated economic entities or as a result of reorganization procedures, should be carried out only upon submission to the registering authority of a certificate from the tax authority stating that they and their founders have no tax debts or other obligatory payments. At the same time, it is necessary to reconsider the measures of responsibility of taxpayers for violating the deadline or evading registration with the tax authority.

In order to strengthen the responsibility of taxpayers for these tax offenses, it seems appropriate to significantly increase the amount of the fine.

In general, the main directions for improving the tax system are:

ensuring the stability of the tax system;

the maximum simplification of the tax system, the removal from laws and regulations of norms that have an ambiguous interpretation;

easing tax pressure by reducing tax rates, ensuring a reasonable level of tax exemptions;

optimal combination of direct and indirect taxes. At the same time, it should be borne in mind that in countries with developed market economies in last years preference is given to direct taxes, while the focus on indirect taxes testify to the inability of tax administrations to organize effective tax control over the collection of direct taxes;

strengthening the role of property taxes, which have a stable tax base;

bringing other laws in line with the tax legislation, one way or another affecting the procedure for calculating and paying taxes;

maximum accounting for taxation of the real costs of economic entities associated with their production activities;

improvement of income taxation nat. persons, development of a flexible scale of taxation, taking into account the inflationary process;

development of the principle of voluntariness in the payment of taxes, an integral part of which is the timely informing of taxpayers about changes in tax legislation, the provision of consulting services in the calculation and payment of taxes.

Exceptions for individual legal entities, entire regions and sectors of the economy from the general taxation procedure lead to a significant shortfall in payments to the federal budget.

The tax code of the Russian Federation does not contain a ban on the establishment of individual tax benefits. On the contrary, article 56 of the code allows for the possibility of establishing individual tax benefits, which is contrary to the principles of market relations and the adopted tax policy. Tax incentives, initially of an individual nature, are a precedent for their distribution in the future and blur the tax system, the mandatory nature of tax payments. Only a consistent line on the reduction of tax benefits will help taxpayers fulfill their obligations to the budget, improve tax collection and increase budget revenues.

It should also be noted that significant amounts are withdrawn from taxation and the control of tax authorities by opening numerous accounts in various banks by taxpayers. Many accounts, including those on which taxes are collected to the budget, are inactive, as a rule, the balance of funds on them is minimal. However, the closure of such accounts is stretched for a long period, since in accordance with Art. 859 of the Civil Code of the Russian Federation, the issue of closing a bank account is resolved at the request of the bank in a judicial proceeding in the absence of transactions on the current account during the year. It would be necessary to significantly simplify the procedure for closing bank accounts in the absence of transactions on them for three months or when conducting one-time, minimal transactions during the year.

Further, one of the methods of tax evasion to the budget is the use of loan accounts in a bank as settlement accounts. This became possible due to the fact that the current legislation does not establish liability credit organizations for use of loan accounts for other purposes.

It would also be expedient to supplement the tax legislation with norms introducing temporary legal restrictions on the activities of enterprises that evade taxes and have long-term stable, non-decreasing debts on payments to the budget.

Thus, the time has apparently come to significantly change the provisions of federal laws on federal budgets in terms of tax revenues. Currently, the volumes of receipt of benefits from the main sources are not approved in these laws, but are only defined as accounting indicators. This nature of budget indicators does not have the force of a legislative norm that is mandatory for execution. In this regard, non-fulfillment of the planned volumes of profits does not entail any legal consequences for the relevant executive authorities.

It is also obvious that with the transformation of the State Tax Service of the Russian Federation into the Ministry of the Russian Federation for Taxes and Duties, the role of tax authorities should be increased.

It is customary to associate hopes for solving these problems with the Tax Code of the Russian Federation. Its entry into force contributed to strengthening the self-awareness of taxpayers, raising their status in the system of relations with the tax authorities. In this regard, the introduction of the presumption of innocence of taxpayers in tax relations, the expansion of their rights, the interpretation of all irreparable contradictions in tax legislation in favor of taxpayers is essential. Despite some shortcomings of part one of the Tax Code of the Russian Federation, its adoption has become an important milestone on the way to creating a system of civilized tax relations. To complete what has been started is the task of the second (special) part of the Tax Code of Russia.

The tax code provides for a reduction in the total number of taxes while maintaining the most significant taxes, both from a fiscal standpoint and from a regulatory standpoint economic processes. In this regard, a significant part of the existing local taxes, which have weak fiscal and regulatory significance. At the same time, the composition of local taxes is supplemented by the transfer of inheritance and gift tax under the jurisdiction of local authorities.

From the number federal taxes insufficiently effective are excluded: fee for the use of the name "Russia", tax on transactions with securities, tax on the acquisition vehicles and tax on the sale of fuels and lubricants. At the same time, the composition of federal taxes is replenished with a number of new taxes related to the use of natural objects.

The Tax Code of the Russian Federation provides for a fundamentally new approach to the collection of property taxes, meaning the gradual replacement of traditional property taxes with a real estate tax.

A few words should also be said about the law of the Russian Federation “On the fundamentals of the Russian tax system”. Since January 1, 2001, the total number of taxes and fees in force in the Russian Federation has been reduced as a result of amendments to the law of the Russian Federation "On the Fundamentals of the Russian Tax System". This makes it possible to solve one of the tasks of the Tax Code of the Russian Federation - to reduce the existing tax burden in the Russian Federation. For example, instead of 49 taxes and fees established by federal legislation, no more than 25 are now levied. It is important to emphasize that with the adoption of the Tax Code of the Russian Federation, the list of federal, regional and local taxes remains exhaustive, that is, not a single legislative body of a subject of the federation and representative the local self-government body is still not entitled to establish a tax that is not provided for by the Tax Code of the Russian Federation.

The streamlining of taxation is primarily aimed at the abolition of previously existing irrational taxes and other payments. In principle, only the main taxes that form the basis of the Russian tax system have been preserved - value added tax, excise duties (taxes), tax on the benefit of organizations, tax on the benefits of individuals, resource and some other payments. They have been tested in many states with different tax systems and have proven to be quite effective, and Russian payers have adapted to them over the many years of their existence.

In the second part of the Tax Code, an attempt was made to eliminate shortcomings and streamline the collection of VAT, benefit tax and a number of other taxes. In particular, the improvement of the procedure for calculating and paying VAT provides for the following areas:

expansion of the circle of taxpayers at the expense of individual businessmen;

streamlining the system of calculation and payment of tax;

introduction of a unified procedure for the reimbursement of input VAT for all areas of activity, including retail trade and public catering;

legalization of the methodology for calculating value added tax on the basis of invoices;

reduction in tax incentives.

Introduction of a single income tax rate, reduction of taxation of the payroll fund, elimination of taxes paid on proceeds from the sale of goods, works and services; the abolition of most benefits and other proposed measures will make the tax system less burdensome and easier for taxpayers.

The reduction in tax rates should have a positive effect on incentives for work and entrepreneurial activity, which should lead to an increase in labor and an increase in output, consumer demand due to the growth of non-taxable income. All this contributes to an increase in government profits, containment of price increases and inflation, and the emergence of a shadow economy.

In addition, it is necessary to complete the process of eliminating the benefits provided to closed administrative-territorial entities, and continue simplifying the system of customs tariffs. Simple and reasonable taxes should be the new foundation of responsibility budget policy. The process of regulating the tax debt of enterprises should be significantly accelerated with the gradual displacement of non-monetary forms of payment.

The ongoing implementation of barter transactions, as well as the offsetting of mutual claims between enterprises, quite seriously complicates the work of both accountants and the implementation of tax control by tax service. In addition, the need for further sale of goods received as payment for sold products(works, services) in order to obtain cash or materials (works, services) necessary for their own production, leads to forced additional sales, which entails the charging of appropriate taxes. Thus, there is an increase in the tax burden on the enterprise, which ultimately negatively affects its financial position.

The main drawback of the code is that it is based on far from indisputable assumptions that form the basis of the current tax policy of the Russian Federation, in particular, the reorientation of the tax system from predominantly direct taxes to consumption taxes, as well as the strengthening of the tax pressure on individuals. persons with insufficient development of the system of income taxation.

In the new conditions of the development of market relations, the nature of government costs is changing, their share is reduced in the direction of financing the national economy. Enterprises, acquiring ever greater economic freedom, are able to independently solve most of the problems of their economic development. All this contributes to the formation of such a composition and structure of public spending, which in turn will solve three main tasks:

financing the needs of socially unprotected segments of the population;

meeting the needs of fundamental scientific research (space programs, environmental problems and other research);

financing of management systems and turnover of the country within the limits of sufficiency.

However, the transition to a market requires specific costs that ensure the structural reorientation of enterprises and industries, maintaining the territorial proportions of management, preventing the consequences of the inevitable onset of unemployment, and maintaining a sharply declining level of insecurity among the population. All of the above consequences of breaking the old political and economic foundations in our country are the initial basis, the predetermining condition for working out the optimal level of taxation:

reduction of government spending to an optimal, socially necessary level by canceling various kinds of financial injections into inefficient enterprises and industries and by allocating federal budget loans to those regions that ensure progressive progress towards the market and the growth of citizens' well-being;

creation of a tax system that stimulates the development of the economic basis, and this is a reduction in the tax burden for enterprises producing competitive goods and services;

state stimulation of investments by various methods.

Thus, the improvement of taxation is inextricably linked with the creation of a solid economic basis and stable political conditions for social development. The formation of stable prerequisites for the gradual transformation of the taxation system into a factor of economic growth depends on how soon this is created.

The Russian Federation needs such a tax system that would not hinder the development of the economy, but would be a powerful impetus to the rise of the country's economy.

The tax system is a set of taxes, fees, duties and other payments collected in the prescribed manner and used by the state to centralize part of the national income in the budgets of all levels with subsequent redistribution in the interests of the state. It is the most important mechanism of the system of state regulation of the economy and performs the following functions: ensuring the financing of government spending (fiscal function); maintaining social equilibrium by changing the ratio between the profits of individual social groups in order to smooth out the inequality between them ( social function); state regulation of the economy (regulatory function).

An optimally built tax system should, on the one hand, provide financial resources for the needs of the state, and on the other hand, not only not reduce the taxpayer's incentives for entrepreneurial activity, but also oblige him to constantly search for ways to improve the efficiency of management. Therefore, the indicator of the tax burden, or tax burden, on the taxpayer is a fairly serious measure of the quality of the country's tax system. It has been proved that with an increase in the tax burden, budget revenues first begin to grow, and reach a maximum, and then sharply decrease, since either it is not profitable for a businessman to develop production and he reduces turnover, curtails production, or the taxpayer finds legal and illegal ways to evade paying taxes.

According to the set of taxes, their structure, methods of collection, rates, fiscal powers of different levels of government, tax base, scope, benefits, the tax systems of different countries differ significantly from each other and seem at first glance incomparable. However, a closer examination reveals two main common features: a constant concrete search for ways to increase the tax benefits of the state and the construction of tax systems based on generally accepted principles of economic theory about equality, fairness and efficiency of taxation.

The specifics of the transition of the Russian economy to the market and the solution of the problems of relations between the federal center and the regions determine the features of the composition and structure of the tax system of our country. But whatever grounds are put forward for building a tax system, they cannot refute the requirements of economic laws.

Any economic law determines the fundamental principles of the functioning of economic relations, therefore, it cannot adapt to the immediate needs of the state and society as a whole, depend on political interests and the composition of the legislative and executive authorities. The authorities can ignore the axioms of economic laws and thereby direct the development of the national economy along a deliberately false path. History has shown this direction to be wrong. A vivid example of this is the economy of the USSR, when, under the conditions of the command-administrative system of governing the country, commodity-money relations were assigned a minimal role. The income of the state was formed not at the expense of taxes, but at the expense of direct withdrawal of the gross domestic product (GDP), carried out on the basis of the state monopoly. Complete centralization of funds and the absence of any independence of enterprises in deciding financial matters deprived economic leaders of any initiative, which led the country to a financial crisis.

Conclusion

The tax system is a set of taxes and fees established by the state and levied in order to create a central nationwide fund of financial resources, as well as a set of principles, methods, forms and methods of their collection.

The tax system operates throughout Russia. It is a single tax system Russian state, which applies to all three payment levels. The unity of the tax system in Russia is manifested, firstly, in the fact that they operate everywhere (or can be introduced by authorities state power subjects of the Federation and local governments) the same types of taxes. Secondly, that unity reflects the equality of rights to specify taxation between subjects of the same level), there is between subjects of the Federation, between local governments).

What has been done today to improve the tax system, what urgent problems are facing it?

Certain work has been carried out to combine payments calculated from one base (in particular, the introduction of a single social tax, a single income tax rate), as well as to simplify the mechanism for calculating and collecting taxes. But even taking into account the work done, the existing taxation mechanism is a rather complex system.

Therefore, work continues to simplify the taxation mechanism, including in relation to payments established by regional (subjects of the Russian Federation) and local authorities. With simple and clear tax legislation, it will be easier to work not only for payers, but also for tax inspectors.

Improvement of the tax system takes place in the direction of a consistent reduction of the tax burden with the reorientation of the tax burden on the end consumer. This has a beneficial effect on improving the financial condition of enterprises and, as a result, on their tax discipline.

Market reforms, initially accompanied by a decline in production and high inflation, were put forward as main task budgetary - tax policy increase the collection of taxes. This situation predetermined the priority of the fiscal function of the tax system, the instrument for the implementation of which, as you know, are, first of all, indirect taxes.

The work touched upon both theoretical and practical problems of the functioning of the tax system of our country at the present stage of development. And although it is being reformed and now the Russian tax system still needs to be further improved.

List of sources used

1.Constitution of Russia // Information system "Garant".

2. Tax code of Russia (part one) // Garant information system.

Tax Code of Russia (Part Two) // Garant Information System.

Taxes and taxation: Textbook for universities / Ed. I.G. Rusakova, V.A. Nashin. – M.: UNITI, 2009.

The budget system of the Russian Federation. / Ed. Romanovsky M.V. – M.: 2008.

Taxes and tax law. / Ed. Bryznalina A.V. – M.: 2007.

Finance at the macro level. / Ed. Samsonov N.F.: Textbook for universities. – M.: 2008.

Taxes and taxation. / Ed. Yutkina T.N.: Textbook. – M.: 2010.

Taxes as an instrument of state regulation of the economy / Author of the article? Barulin S.V. - Finance, No. 1 - 2011.

Taxes and their application in financial and economic calculations, pricing: 3rd edition, add. and revised / Adamenkova, S.I.,

O.S. Evmenchik. - Mn. Eloid, 2005.

Taxes and taxation: Proc. allowance / A.I. Kosolapov - M .: Dashkov and Co., 2008.

13. State and economy - (power and business). / F.I. Shamkhalov - Det. economy RAN. - M.: Economics, 2005.

Taxes are one of the economic levers by which the state influences the economy.

The essence of taxes is manifested in the withdrawal by the state in favor of society of a certain part of the gross domestic product in the form of a mandatory contribution. Economic content expressed by the relationship of economic entities and citizens, on the one hand, and the state, on the other hand, regarding the formation of public finances.

The entire history of taxation shows that taxes are one of the most important and permanent sources of financial and material support for the state. Having become the spokesman for the interests of society, the state forms economic, social, environmental, demographic and other foreign and domestic policies, which in the conditions of civil society turns into directions of its activity and, accordingly, functional responsibilities. To carry out its functions, the state must have the right to own a part of the gross domestic product (GDP) created in society over a certain period. In modern conditions, this right of the state is enshrined in the constitutions of many countries. On the basis of this, laws are developed and adopted on specific types of taxes, which set out the forms and methods for calculating and paying taxes, fees and other payments to the budget and off-budget funds of the state.

Thus, the withdrawal by the state in favor of society of a certain part of the value of the gross domestic product in the form of a mandatory contribution is the essence of the tax. It manifests itself in the relations that develop between the state and taxpayers. These relations are characterized as monetary relations arising from the payment of taxes, fees and other payments to the budget.

Under the influence of socio-political and historical processes that have taken place in society, the state and the economy, the nature of tax relations has changed. These changes predetermined the need for a systematic study of taxation problems. This kind of research has been rapidly developing since the 17th century, when they began to systematically engage in research in the field of taxation. As a result of substantiating the practice of taxation, various conceptual models of tax systems have arisen, which are otherwise called tax theories. Each of them puts forward its own principles for building the tax system, determines its composition and structure, the role, significance and functions of taxes in the economy. The transition to the capitalist principles of economic management, the development of commodity-money relations, the development of commercial capitalism led to the need for a conscious allocation of state revenues and expenditures, the management of the state economy as a separate branch of the financial economy of society.

Mercantilists D. Locke, T. Hobbes and others (XVII century) declared the need to solve more specific problems related to taxation: the transformation of taxes from a temporary into a permanent source of state revenue; determination of the most preferable taxes - direct or indirect; proposal of the most favorable objects of taxation from the point of view of the taxpayer and the economy (land, property). Physiocrats in the 18th century F. Quesnay, O. Mirabeau, A. Turgot, in addition to the objects of taxation, considered issues related to the fairness of taxation, the transfer of taxes, sources of income, etc.

For the first time, a scientifically based systematic doctrine of taxes was created by A. Smith.

n A. Smith (1723-1790): “Taxes for those who pay them are a sign of slavery, a sign of freedom”

In his essay “A Study on the Nature and Causes of the Wealth of Nations”, he noted that the formation of the tax system takes place at a fairly high level of development of the state and that the tax system is a more or less orderly and systematic withdrawal of part of the income of independent economic entities in favor of the state. But the most weighty in his teachings are the four principles of taxation put forward by him: uniformity, certainty, convenience and cheapness. Both A. Smith and other representatives of the classical bourgeois political economy: W. Petty (1623-1687), J.B. This (1767-1832) and J. Mill (1773-1836) also considered the economy to be a stable and self-regulating system in which demand creates supply, and in case of an excess of any of them, the system self-balances by moving producers to scarce sectors of the economy. There is self-regulation of the economy on the principle of "invisible hand". At the same time, the state should perform only the functions assigned to it: the protection of property rights and ensuring the development of a free market. Taxes served only as sources of covering the costs of the state for these purposes.

"The controversy was conducted around the principles of fairness of their collection (uniform or progressive) and part of the withdrawal, due to fiscal need." In almost all studies related to the nature of taxes and taxation, conducted since the 18th century. Until the 30s of the 20th century, tax was understood as a form of withdrawal of part of the funds belonging by right of ownership to households and citizens to the state treasury.

In the XX century. the prevailing view was that the tax was a compulsory, legally established contribution (fee) levied to cover government spending.

For example, a representative of the new historical school, professor at the University of Berlin A. Wagner (1835-1917) defines taxes “as compulsory contributions from individual households or individuals to cover the general expenses of the state or public unions, which are levied by virtue of the sovereignty of the state or local authorities bodies in the form and amount unilaterally determined by them as a total remuneration for all services of the state and local public unions, on general grounds and scales.

Exploring the existing definitions of tax, Russian professor M.I. Friedman came to the following conclusion: "Taxes should be considered compulsory fees levied in favor of the state or community, since these fees are not payments for special services of the state or community."

According to the well-known representative of the American school, E. Seligman, “a tax is a forced collection levied by the state from an individual to cover expenses caused by national needs, without any relation to special benefit payer".

The following economists scholars considered:

n F. Aquinas (1226-1274): “Taxes are a permissible form of robbery”

n C. Montesquieu (1689-1755): “Nothing requires so much wisdom and intelligence as the definition of the part that is taken from the subjects and the part that is left to them”

In addition, taxes at different times had a variety of names in different countries:

n Duty - England

n Steure (support) - Germany

n Tax (dachshund) - USA

n Import (mandatory payment) - France

n Submit (forced payment) - in medieval Russia

n Zyaket (part of the livestock), ushur (part of the harvest) - pre-revolutionary Kazakhstan

Another of the learned economists was Arthur Laffer, an American economist, one of the founders of supply theory in economics. He became famous during the Reagan administration. He is famous for his discovery of the effect - the patterns of influence of tax rates on tax revenues, which received his name. The Laffer effect and its graphic expression as a Laffer curve shows that under certain conditions, a decrease in tax rates can cause an increase in tax revenues.

The Laffer curve is a graphical representation of the relationship between tax revenues and the dynamics of tax rates. The concept of the curve implies that there is an optimal level of taxation at which tax revenues are maximized.

The main idea behind the Laffer Curve is that as the tax rate increases, tax revenues will rise to a certain maximum level and then fall as high taxes stifle economic activity of economic entities, resulting in a reduction in output and income. The reduction in tax rates will cause a reduction in government revenue in the short run. In the long run, lower tax rates will boost savings, investment, and employment, resulting in higher production and taxable incomes, which will increase government tax revenues. This approach was put forward by supporters of the theory of "supply-side economics".

Investigating the relationship between the tax rate and state budget receipts, the American economist Arthur Laffer showed that an increase in the tax rate does not always lead to an increase in state tax revenues. He tried to theoretically prove that at an income tax rate above 50%, the business activity of firms and the population as a whole decreases sharply.

If the tax rate exceeds the objective limit, then tax revenues will begin to decrease. A. Laffer proved that the same income to the state budget can be provided both at high and at low tax rates. However, it is difficult to use Laffer's ideas in practice, since it is difficult to determine whether the country's economy is on the left or right side of the curve at the moment. Thus, due to an error in this definition, the "Laffer effect" did not work during the Reagan presidency: although tax cuts led to an increase in business activity in the country, it made it difficult to implement social programs.

However, it is difficult to expect that on the basis of theory alone it is possible to build an ideal taxation scale. The theory must be thoroughly corrected in practice. Of no small importance in assessing its fairness are national, cultural and psychological factors. Americans, for example, believe that with such a tax rate as in Sweden (75%), no one in the United States would work in the legal economy. In general, it is believed that the highest rate of income taxation should be in the range of 50-70%.

In a market economy, any state widely uses tax policy as a certain regulator of the impact on negative market phenomena. Taxes, like the entire tax system, are a powerful tool for managing the economy in a market environment.

The existence of any state predetermines the need to have at its disposal a material and financial base, the funds of which can be used to cover the costs that inevitably arise in the process of the state's implementation of its functions. And one of the main sources of replenishment of the income of any modern state is taxes.

The Constitution of the Republic of Kazakhstan stipulates that the payment of legally established taxes, fees and other obligatory payments is the duty and obligation of everyone.

The application of taxes is one of the economic methods of managing and ensuring the relationship of national interests with the commercial interests of entrepreneurs, enterprises, regardless of departmental subordination, forms of ownership and organizational and legal form of the enterprise. With the help of taxes, the relationship between entrepreneurs, enterprises of all forms of ownership with state and local budgets, with banks, as well as with higher organizations is determined. With the help of taxes, foreign economic activity is regulated, including the attraction of foreign investment, self-supporting income and profit of the enterprise are formed.

So, taxes are a complex, multifaceted phenomenon, being at the same time a material, economic and legal category.

In a material sense, a tax is a certain amount of money to be transferred by the taxpayer to the state within the stipulated time and in the prescribed manner.

In the legal sense, this is a state institution that gives rise to the obligation of a person to transfer an amount of money in a certain amount, within a specified period and in the prescribed manner.

The following definition is fixed in the tax legislation of the Republic of Kazakhstan:

Taxes are legally established by the state in unilaterally obligatory cash payments to the budget, made in certain amounts, which are irrevocable and gratuitous in nature.

The essence of taxes is shown in their functions. 1. Historically, the first function is the fiscal function of taxes, which ensures the flow of funds to the state budget. With the development of commodity-money relations, production, this function determines the ever-increasing receipts of cash income to the state. 2. The redistributive function of taxes consists in the redistribution of part of the income of various business entities in favor of the state. The scale of action in this function is determined by the share of taxes in gross domestic product. 3. The third function of taxes - regulating - arises with the expansion of the economic activity of the state. It purposefully influences the development of the national economy in accordance with the adopted programs. In this case, the choice of forms of taxes, changes in their rates, methods of collection, benefits and discounts are used. These regulators influence the structures and proportions of social reproduction, the volume of accumulation and consumption.

Taxes are classified on various grounds.

1) Depending on the bearer of the tax burden, taxes can be direct and indirect.

Direct taxes are paid directly by tax subjects (income tax, real estate tax) and are directly proportional to solvency. An example of such taxes, in addition to income taxes, are property taxes.

Indirect taxes are taxes on certain goods and services. Those. indirect tax - a tax where the subject of taxation shifts the burden of taxation to another person acting as its actual payer (tax bearer). Examples of such taxes are value added tax (VAT), excises and customs duties. “The criterion for dividing into direct and indirect,” writes AI Kochetkov, “is the establishment of the final tax payer. If the final taxpayer is the owner of the taxed property or the recipient of the taxed income, then such tax is direct. The final payer of the indirect tax is the consumer, on whom the tax is shifted through the surcharge.

The construction of the tax system depends on the principle of its organization. Principles (from the Latin principium - the basis, the beginning) are the fundamental and guiding ideas, the leading provisions that determine the beginning of something. With regard to taxation, principles should be considered the basic ideas and provisions that exist in the tax sphere of a particular country.

Bibliography:

1. Tax Code of the Republic of Kazakhstan "On taxes and other obligatory payments to the budget" (Tax Code) dated December 10, 2011

2. Nurumov A.A. Taxes of the Republic of Kazakhstan and developed countries. Textbook for high schools. Almaty, Sozdik Dictionary, 2005

3. Nurkhalieva D.M., Omirbaev S.M., Omarova Sh.A. Taxes and taxation in the Republic of Kazakhstan: A textbook for universities / - Astana: "Saryarka", 2007.- 400s.

4. Khudyakov A.I. Brodsky. Theory of taxation. Tutorial. Almaty LLP "PUBLISHING: Norma-K", 2002

5. Panskov V.G., Knyazev V.G. Taxes and Taxation: Textbook for High Schools - M.: MTsFER, 2003.- 336 pages.

6. Seidakhmetova F.S. Taxes in Kazakhstan Textbook. allowance - Almaty, 2002. - 160s.

7. Taxes. Proc. allowance Under the editorship of D.G. Chernik.- M, 2002.-656s.

8. A.V. Tolkushin. Taxes and taxation. Encyclopedic dictionary. - M .: Lawyer, 2001 - 512 pages.

9. D.G. Blueberry. A.P. Pochinok, V.P. Morozov. Fundamentals of the tax system. Moscow. Unity. 2000.

The state itself does not have the necessary financial resources to ensure the guarantees and protection of the interests of citizens, the legal and economic conditions for entrepreneurial activity, maintain the state apparatus, the army, implement social policy and solve other tasks within the framework of the main functions. Therefore, it turns to its citizens (as well as their associations) for the necessary funds, levying taxes from them. At the same time, society voluntarily provides the necessary funds, since it has an urgent need for the existence of public authority embodied in the state.

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APPENDIX

INTRODUCTION

The appearance of taxes is associated with the very first social needs. The tax system arose and develops together with the state.

In the course of historical development, the necessity of using various types and forms of taxes was proved. The plurality of taxes requires their systematic use. Therefore, the development of taxes went from the collection of dozens of different taxes by the state to the formation of an integral tax system. The foundations of the national systems that exist today in the world were laid in XIX century.

Among the economic levers by which the state influences the market economy, an important place is given to taxes. In a market economy, any state widely uses tax policy as a certain regulator of the impact on negative market phenomena. Taxes, like the entire tax system, are a powerful tool for managing the economy in a market environment.

Taxes allow society to live. Taxes pay for essential services such as providing national security and internal law and order, transport infrastructure, lighting of cities, preservation of historical heritage, universal education and health care, and much more.

The taxation of people existed already in biblical times, and was well organized. One of the well-known taxes at that time was “tithe”, this is when a peasant gave a tenth of the harvest as payment for the land he used. This tax lasted almost until the end of the 19th century.

The state itself does not have the necessary financial resources to ensure the guarantees and protection of the interests of citizens, the legal and economic conditions for entrepreneurial activity, maintain the state apparatus, the army, implement social policy and solve other tasks within the framework of the main functions. Therefore, it turns to its citizens (as well as their associations) for the necessary funds, levying taxes from them. At the same time, society voluntarily provides the necessary funds, since it has an urgent need for the existence of public authority embodied in the state. The implementation of the main functions is entrusted by society to the state, since the population cannot independently ensure their implementation, due to the significant volume and the need for a special professional management apparatus.

In its most general form, a tax is a payment made by taxpayers to financial support the main activities of the state. It is with the help of taxes that a large part of the monetary funds necessary for the functioning of the state is formed.

In the Russian Federation, as well as throughout the world, there is a widely ramified system of taxes from its citizens, stateless persons and foreign citizens, referred to in the tax legislation by a generalized term - individuals. The system of taxation of individuals underwent a significant change in 1992. While maintaining the largest - income tax, some previously established taxes were abolished. Among them were a tax on bachelors, singles and small families, which existed as an addition to income tax, an agricultural tax, a tax on building owners. However, in return, several new payments were established that absorbed or transformed the former ones, and their list was supplemented with new taxes.

The topic of taxes and the tax system is always relevant, because the application of taxes is one of the economic methods of managing and ensuring the relationship of national interests with the commercial interests of entrepreneurs, enterprises, regardless of departmental d authority, forms of ownership and organizational - legal form of pre d acceptance. With the help of taxes, the relationship between entrepreneurs is determined e lei, enterprises of all forms of ownership with state and local budgets, with banks, as well as with higher organizations. With the help of taxes, foreign economic activity is regulated, including the attraction of foreign investment, self-supporting income and business profits are formed. and yatiya.

The purpose of the course work is to reveal the role of taxes on the population, their role in the transition of Russia to a market economy.

The implementation of this goal required the formulation and implementation of a number of interrelated tasks:

Consider the concept and essence of taxes, the principles of taxation;

Reveal the role of taxes in the economic system of society;

Analyze the types of taxes from the population;

Consider the world experience of levying taxes from the population;

Track the evolution of the development of the Russian tax system;

Consider the role of taxes from the population in the context of Russia's transition to a market economy.

CHAPTER I TAXES FROM THE POPULATION: CONCEPT, ESSENCE AND FUNCTIONS

1.1 The concept and essence of taxes, their functions

Article 75 of the Constitution of the Russian Federation states: the system of taxes levied to the federal budget and the general principles of taxation and fees in the Russian Federation are established by federal law 1 . The tax is used by the state as a way to redistribute national income.

According to Art. 8 of the Tax Code, part 1, the tax is understood as a mandatory, individually gratuitous payment levied from organizations and individuals in the form of alienation of property belonging to them, economic management or operational management of funds for the purpose of financial support for the activities of the state and (or) municipalities.

The withdrawal by the state in favor of society of a certain part of the value of the gross domestic product in the form of a mandatory contribution is the essence of the tax.

The functions of taxes are a manifestation of the essence of taxes, a way of expressing their properties. The functions of taxes show how they are implemented public appointment as a tool for the distribution and redistribution of state revenues.

As noted by A.S. Neshitaya and Ya.M. Voskoboynikov, the fiscal function has always been inherent in taxes. It consists in the greatest possible mobilization of funds into the budgetary system. The regulatory function of taxes and fees is underdeveloped 2 .

Regulatory function is a function that allows you to regulate income various groups population. It is aimed at regulating the financial and economic activities of producers of goods and services, and through the solvency of individuals in the market - supply and demand 3 .

The social function of taxes is closely related to the fiscal and regulatory functions through the conditions for the collection of income and property taxes. The value of the social function of taxes increases dramatically during economic crises, when a large part of the population needs social protection.

Taxes largely affect the structure of GDP and primary income of the state and business entities (enterprises, households) country's GDP produced over a year or more.

Taxes, duties, fees help the state to generate financial resources.

A. Smith, in his classic work "A Study on the Nature and Causes of the Wealth of Nations," considered universality, fairness, certainty, and convenience to be the basic principles of taxation. 4 . These principles are still relevant today.

Over time, this list was supplemented by the principles of ensuring the sufficiency and mobility of taxes (the tax can be increased or reduced in accordance with the objective needs and capabilities of the state), the choice of an appropriate source and object of taxation, and a one-time taxation.

These principles were also taken into account when forming the new tax system in Russia.

In the Russian Federation, as well as throughout the world, there is a widely ramified system of taxes from its citizens, stateless persons and foreign citizens, referred to in the tax legislation by a generalized term - individuals.

1.2 The essence of taxes from the population in a single tax system

In addition to the fact that the state collects mandatory payments (taxes) from individuals and legal entities to finance public spending on health care, education, defense, the state apparatus, etc., it is overlooked that taxes also serve as a powerful economic regulator that can influence on all aspects of the economic and social life of society.

The main taxes that provide the largest revenues to the budget are assigned to the state budget. Such taxes include personal income tax, corporate income tax, value added tax (VAT), excises, customs duties.

Taxes levied by the state on the population perform all the functions inherent in taxes in general.

The largest income among direct taxes is provided by personal income tax - from 25% to 45% of the total state budget revenues. It is charged at progressive rates based on the principle of complex progression. 5 .

The change in the ratio of tax revenues and GDP, as well as the structure of tax revenues, is explained by numerous innovations introduced into the legislation and regulations governing the technique of taxation. The instability of the legislative and regulatory framework for taxation hinders the creation of a favorable investment climate in the country.

The amount of tax revenues to the budget is affected by the volume of production (real GDP), the inflation index, accounts receivable, arrears in payments to the budget, the exchange rate of the national currency, etc. The calculation technique and methods of tax collection are also important. In addition, the tax incentives provided by the executive and legislative authorities, as well as the scale of tax evasion, are too high in the Russian tax system.

Each of these factors in its own way and often contradictory affects the receipt of taxes.

For example, as N.I. Malis notes in his article, economic situation the end of 2008-2009 predetermined the fall of the main indicators of the activity of taxpayers, affecting the size of the tax base, which had a negative impact on the size of budget revenues. Compared to 2008 the total amount of taxes from other incomes of the consolidated budget in 2009 fell by 20.9% 6 .

Personal income tax (PIT) in 2009 received in the same amount as in 2008, while the number of people employed in the economy decreased by 2.3 percentage points, and the average monthly nominal accrued salary increased by 5.1 percentage points. Such statistics, notes N.I. Malis, allow us to judge that the tax debt has increased.

1.3 Tax burden limits

The tax base, as noted by A.S. Neshitoy and Ya.M. Voskoboynikov, is a cost, physical or other characteristic of the object of taxation 7 . For example, taxable income is determined by subtracting from gross income taxpayer, legally permitted tax benefits.

In some cases, the taxable base is actually part of the subject of taxation to which the tax rate is applied.

However, this takes place only in the case when the subject of taxation directly predetermines and allows the calculation measure to be applied to itself. Thus, taxable income can be directly expressed and calculated in monetary units.

Unlike profit, most items of taxation cannot be directly expressed in any taxation units. To measure an object, it is necessary to first select some physical characteristic, any measurement parameter from the set of possible ones, i.e. determine the scale of the tax.

Paying organizations calculate the tax base at the end of each tax period based on register data accounting and on the basis of other documented data on objects subject to taxation or related to taxation.

Individuals calculate the base on the basis of data on taxable income received from organizations in established cases, as well as data own accounting taxable income, carried out in any form.

1.4Efficiency and optimization of taxation

The efficiency of the tax system in a broad sense refers to its ability to perform the functions assigned to it. 8 . This means that the tax system can be recognized as effective only if it meets the general (basic) requirements.

Thus, to assess the effectiveness of the tax system, a whole range of criteria is required. However, there are practically no there is direct indicators that unambiguously (in a positive or negative aspect) characterize the effectiveness of the tax systems. Therefore, when evaluating the effectiveness, indirect nye macroeconomic indicators.

The main disadvantage of these indicators is their multidimensionality, the presence of many factors under the influence of which they are reinforced, therefore, when analyzing economic processes at the macro level, it is extremely difficult to determine the role of the tax system in the development of these processes.

Efficiency in the narrow sense is the optimal intra-system characteristics that indicate the presence of high potential for taxes to perform their functions.The most important intra-system characteristics that determine the effectiveness or inefficiency of the tax system are: the overall level of taxation, the ratio of direct and indirect taxes; taxes from individuals and legal entities; stability of tax legislation; the role of certain types of taxes; differentiation of tax rates and its validity; system of benefits; the nature of the sanctions system, etc.

As noted by V.K. Senchagov and A.I. Arkhipov, taking into account objective and subjective factors in the formation of the tax system allows optimizing its structure and functioning efficiency, increasing its role and importance in the economic regulation of production in a market economy. Optimization is the process of bringing the tax system into an optimal, potentially efficient state 9 .

The choice of one or another market model determines the tax capacity (tax burden, tax oppression, tax pressure) of production. The liberal model allows the state to levy a minimum of taxes, while the socially oriented one implies high tax rates, a wide range of payers, and insignificant benefits.

The value of tax rates is the main determining parameter in the formation of the total tax burden and the burden of a particular tax. In accordance with Article 53 of the Tax Code of the Russian Federation 10 the tax rate is the amount of tax calculations per unit of measurement of the tax base. The amount of funds withdrawn to the budget depends on the size of the tax burden.

What is the optimal tax rate? And does it exist at all? According to the concept American economist Arthur Laffer, the most famous proponent of supply-side economics, the desire of the government to fill the treasury by increasing the tax pressure can backfire. This was demonstrated by the American scientist with the help of his well-known curve.

Figure 1 [Appendix1] shows a graphical interpretation of Laffer's main idea. The receipt of taxes in the state budget (T) is plotted on the abscissa axis, on the ordinate axis - the marginal tax rate ( t ). In this case, it is assumed that we are talking about the income tax rate. As tax rates increase from 0 to 100%, state budget revenues (tax revenue) will first grow from 0 to a certain maximum level (point M, corresponding, say, to a 50% tax rate), and then decrease again to 0. We see that a 100% tax rate gives the same revenue to the budget as a zero rate: tax income the state budget simply does not exist. A tax rate that takes away all income is nothing more than a confiscation measure, in response to which legal activities will simply curtail or "go into the shadows."

Laffer believed that if the economy is, for example, at point K, then the reduction in tax rates will bring tax revenue closer to the level of point M, i.e., to the maximum level of state budget revenues. This result, according to Laffer, is due to the fact that lower tax rates can increase incentives to work, save and invest and, in general, lead to an expansion of the tax base. Reducing tax rates, causing incentives to expand production and employment, will reduce the need for transfer payments, NEP: measures, unemployment benefits, and the social burden on the budget will decrease. Thus, if the economy is in that area of ​​the Laffer curve that is above point M, measures to reduce tax rates will lead to an increase in state budget revenues. An increase in tax rates is advisable only in the area that is below point M, for example, at the point L 11 .

According to the subject of taxation, taxes are divided into three groups:

Taxes levied only on legal entities;

Taxes levied only on individuals;

Taxes levied on both legal entities and individuals.

Consider what taxes are levied on the population.

CHAPTER II THE MAIN TYPES OF TAXES COLLECTED FROM THE POPULATION

2.1 Personal income tax

Personal income tax is a federal tax. For individuals, income tax is the main tax.

As noted by N.F. Samsonov, the personal income tax reflects the relationship between the state and individuals regarding the redistribution of part of their income. 12 . It is a mandatory non-equivalent payment from the personal incomes of citizens that goes to the state budget to meet public needs and expresses certain economic relations.

According to the form of taxation, income tax refers to direct taxes, i.e. to those that are established directly on the income (profit) of specific persons (enterprises) and paid by them. According to the body that establishes and regulates the collection, income tax is a federal tax. According to the methods of collection, it refers to taxes levied at source, i.e. until receipt of income is calculated and withheld by the legal entity that pays the income to the subject of the tax. According to the gradation of the subject-taxpayer, the personal income tax is income tax, and according to the order of introduction, it is obligatory.

This tax is established by the legislative acts of the Russian Federation and is levied throughout its territory, regardless of the budget to which it is received. In accordance with the budget system of the Russian Federation, tax payments are credited to the budget of various levels.

Article 207 The Tax Code of the Russian Federation defines the circle of persons who are taxpayers of personal income tax.

As noted by A.S. Neshitoy and Ya.M. Voskoboynikov, a wide system of deductions is applied for personal income tax 13 .

IN in accordance with the legislation in force since 2001, a single rate of 13% is established from the total income.

IN with respect to income received by individuals who are not tax residents Russian Federation, and a tax rate of 30% is set on dividends.

For income subject to a tax rate of 13%, the tax base is defined as the monetary value of income subject to tax, reduced by the amount of standard, social, property and professional tax deductions.

For income for which other tax rates are provided, the specified tax deductions do not apply.

From January 1, 2011 according to paragraph 1 of Art. 230 of the Tax Code of the Russian Federation 14 tax agents independently develop forms of tax accounting registers and the procedure for reflecting in them information on income paid to an individual. The specified norm lists exactly what data should be included in tax accounting registers 15 .

The current tax system needs further improvement. The main disadvantages include the complexity of calculating taxes, their fiscal nature and poor collection (in fact, about 70% of taxes are accumulated against the approved amounts). The regulatory and incentive functions of taxes are poorly used, especially in terms of taxation of manufacturing enterprises, which hinders their development.

2.2 Personal property tax

In addition, since, in accordance with the Tax Code of the Russian Federation, the tax on property of individuals is local, the representative bodies of municipalities must establish their own regulatory documents that determine the possibility of introducing a tax on the territory of a municipality (rural settlement), as well as individual elements of the tax.

Art.2 Law of the Russian Federation of December 09, 1991 N 2003-1 (as amended on July 27, 2010) "On taxes on property of individuals"states: The following types of property are recognized as objects of taxation: residential building; flat; room; country house; garage; other structure, premises and structure; share in the right of common ownership of the property specified in paragraphs 1 - 6 this article 16 .

It follows from the foregoing that the determining condition for the collection of tax on the property of individuals is the emergence of property rights. Therefore, it would be more correct to define the property listed above as the subject of taxation, while the object of taxation is the very fact that this property is owned by an individual.

In accordance with the Law of the Russian Federation "On taxes on property of individuals", buildings, premises and structures owned by individuals are subject to taxation. However, the Law does not define exactly what kind of object can be identified with a building, premises or structure. This gives rise to ambiguous interpretations and ultimately leads to infringement of the rights of taxpayers.

The tax in question is levied on the listed objects regardless of whether they are operated or not.

Tax rates on property of individuals are established by Article 3 of the Law of the Russian Federation "On taxes on property of individuals" (Table 1) 17

Table 1

Individual property tax rates

This tax is calculated by the state tax inspectorate at the location (registration) of objects of taxation.

If the listed objects do not have an owner, or the owner is unknown, or the property is ownerless, the tax on the property of individuals is not levied.

The tax legislation provides privileges on personal property tax 18 .

Some segments of the population do not pay tax on buildings, premises and structures.

Councils of people's deputies of the autonomous region, autonomous regions, districts, cities (except for cities of regional subordination), districts in cities have the right to reduce rates and establish additional tax benefits established by federal law, both for categories of payers and for individual payers. City (cities of district subordination), settlement, rural Soviets of People's Deputies can provide tax benefits only to individual payers.

2.3 Land, transport and water taxes

Before the adoption of Ch. 31 of the Tax Code of the Russian Federation "Land tax" taxation procedure land plots was established by the Law of the RSFSR dated October 11, 1991 No. 1738-1 “On payment for land”.

The Tax Code of the Russian Federation fundamentally changed the approach to taxation of land plots. At present, the land tax is established by Ch. 31 of the Tax Code of the Russian Federation (entered into force on January 1, 2005). Since the tax is local, it is introduced and ceases to operate not only in accordance with the Tax Code of the Russian Federation, but also with the regulatory legal acts of the representative bodies of municipalities (the laws of the cities of Moscow and St. Petersburg) and is required to be paid on the territories of these municipalities ( these subjects).

Fiscal value land tax not too big. For example, in the budget revenues of Moscow specific gravity land tax was 0.2% in 2005 and increased to 0.3% in 2008. At the same time, land tax revenues in absolute terms increased by 70% in 2007, which was largely due to the active interaction between tax authorities and Department of Land Resources of Moscow.

Taxpayers of the tax are organizations and individuals who own land plots on the basis of the right of ownership, the right of permanent (unlimited) use or the right of lifetime inheritable possession.

Legal rights to land plots are regulated by the Land Code of the Russian Federation (LC RF). So, in accordance with Art. 20 of the Land Code of the Russian Federation from the moment it was put into effect for permanent (unlimited) use, land plots are provided only to state and municipal institutions, state-owned enterprises, as well as state authorities and local governments. Citizens after the entry into force of the Land Code of the Russian Federation land plots for permanent (unlimited) use are not provided.

Organizations and individuals are not taxpayers if the land plots are on the right of gratuitous fixed-term use or transferred under a lease agreement.

The object of taxation is (Article 389 of the Tax Code of the Russian Federation) land plots located within the boundaries of the municipality (federal cities of Moscow and St. Petersburg), on the territory of which the tax is introduced.

The tax base (Article 390 of the Tax Code of the Russian Federation) is defined as the cadastral value of land plots recognized as an object of taxation as of January 1 of the year that is the tax period.

The procedure for determining the tax base and calculating the land tax is different for taxpayers - individuals and for taxpayers - organizations and individual entrepreneurs (Table 2).

table 2

Features of determining the tax base and calculating land tax

The tax base is determined on the basis of information from the state land registry about each land plot owned by the taxpayer.

A reduction in the tax base is provided for certain categories of individuals in the event that taxpayers submit documents confirming the right to a reductiontax base in tax authority at the location of the land (art. 391 of the Tax Code of the Russian Federation) 19 . The tax base is reduced by a tax-free amount in the amount of 10 000 rub. per one taxpayer in the territory of one municipality (federal cities of Moscow and St. Petersburg) in respect of a land plot owned, permanent (perpetual) use or life-long inheritable possession of certain categories of taxpayers.

For some categories of taxpayers, tax benefits have been established (Article 395 of the Tax Code of the Russian Federation - they are exempt from taxation in relation to land plots that are used in a certain way).

Individuals belonging to the indigenous peoples of the North, Siberia and Far East Russian Federation.

The transport tax is a regional tax, enforced by the laws of the constituent entities of the Russian Federation and is required to be paid on the territory of the corresponding constituent entity of the Russian Federation 20 . The regional tax on transport tax is put into effect on the territory of a constituent entity of the Russian Federation in the manner prescribed by g. 28 of the Tax Code of the Russian Federation, at the same time, the legislative bodies of the constituent entity of the Russian Federation independently determine:

Tax rate (within the limits established by the Tax Code of the Russian Federation);

Procedure and terms of tax payment;

Tax incentives and grounds for their application.

Taxpayers of the tax are persons who, in accordance with the legislation of the Russian Federation, have registered vehicles that are recognized as an object of taxation. The procedure for the formation of the tax base for transport tax is established by Article 359 of the Tax Code of the Russian Federation.

The water tax is a federal tax. The procedure for its calculation and payment is regulated by Chapter 25.2 of the Tax Code of the Russian Federation “Water Tax”. Taxpayers of water tax are organizations and individuals engaged in special and (or) special water use in accordance withlegislationRussian Federation, recognized as an object of taxation in accordance with article 333.9 of the Tax Code of the Russian Federation.

Organizations and individuals engaged in water use on the basis of water use agreements or decisions on the provision of water bodies for use, respectively, concluded and adopted after the entry into force of the Water Code, are not recognized as taxpayers. code Russian Federation.

2.4 State duty

The state is a special subject of law with certain exclusive rights. In particular, the state, represented by its bodies endowed with special competence, can regulate social relations that arise in the process of relations between economic entities and citizens with government bodies, namely: consideration of cases in courts, state registration, performance of actions related to the execution of acts civil status, etc. Registration of these cases is carried out for a fee, which then goes to the budget in the form of a state fee. The mechanism for calculating and collecting the state fee is regulated by Ch. 25 of the Tax Code of the Russian Federation.

State duty is recognized as a fee. At the same time, like taxes, it is just as mandatory and has fiscal significance, since it provides the state with a certain income. 21 .

The state duty is a fee collected from organizations and individuals when they apply to state bodies, local governments, other authorized bodies and (or) to the relevant officials for the performance of legally significant actions.

Organizations and individuals are recognized as state duty payers.

The grounds and procedure for paying the state fee, as well as the procedure for granting a deferral or installment plan for the payment of the state fee, shall be established in accordance withlegislationRussian Federation on taxes and fees.

Consider some types of state duty.

Article 19 Federal Law No. 115-FZ of July 25, 2002 (as amended on July 1, 2011) “On the Legal Status of Foreign Citizens in the Russian Federation” 22 reads:

State duty is charged:

1) for issuing a temporary residence permit to a foreign citizen; for issuing a residence permit to a foreign citizen;

2) for issuing an invitation to enter the Russian Federation for a foreign citizen, as well as for making changes to it, with the exception of the case provided for bysubparagraph 1 of paragraph 2of this article;

3) for issuing a permit to attract and use foreign workers; for issuing a work permit to a foreign citizen, unless otherwise provided by this Federal Law;

4) for extending the period of temporary stay of a foreign citizen in the Russian Federation, with the exception of the case provided for subparagraph 2 paragraph 2 of this article;

5) for the registration of a foreign citizen in the Russian Federation at the place of residence or at the place of residence.

Article 24 Federal Law No. 102-FZ of July 16, 1998 (as amended on July 1, 2011) “On Mortgage (Pledge of Real Estate)”. For state registration of a mortgage agreement and mortgage as a restriction (encumbrance) of rights to real estate, including making appropriate entries in the Unified State Register of rights to real estate and transactions with it and issuing documents on state registration, the state fee is paid once for all these actions in the sizes and order that are establishedlegislationRussian Federation on taxes and fees 23 .

Article 10. State duty for state registration of acts of civil status 24 : For the state registration of acts of civil status, a state fee is charged, size and the procedure for payment (exemption from payment) of which are determined by the legislation of the Russian Federation on taxes and fees.

We have reviewed different kinds taxes and fees from the population. What role do taxes play in the transition to a market economy?

CHAPTER III TAXES FROM THE POPULATION, THEIR ROLE IN THE CONDITIONS OF RUSSIA'S TRANSITION TO A MARKET BASIS OF ECONOMY

3.1 World experience in collecting taxes from the population

Each country has its own types of tax systems, sometimes significantly different from each other. As noted by V.K. Senchagov and A.I. Arkhipov, the US tax systems have their own special “national face”. Japan, France, Germany, Sweden, UK 25 . This is largely due to the traditions that leave an imprint on quantitative and qualitative characteristics, as well as with the specific socio-economic situation and, accordingly, with the tasks that the tax system solves in a given period of time. However, tax systems share common features that are common to all countries.

The most important role in the tax mechanism is played by tax legislation, and within it - the taxation mechanism (levels of tax rates, a system of benefits, the procedure for calculating the taxable base, the composition of objects of taxation and other elements related to the calculation of taxes).

By changing the mechanism of taxation (the procedure for calculating a particular tax), it is possible to give the tax system qualitatively new features, for example, change its structure without changing the quantitative and specific composition of taxes. In the simplest case, this is achieved by changing the mills of the most significant taxes. However, in world practice, a different method is usually used: the tax system and the levels of rates are changed, as a rule, only in cases of emergency, but the system of benefits is reviewed quite often. The latter are installed on relatively short term- on 2-3 years after which the benefits cease automatically, but can be extended. A serious reorientation of the tax system is also achieved by changing the taxable base due to the composition of taxpayers, objects of taxation, etc.

In the modern world The tax system of any country is the most important link not only the financial system of the state, of which it is an integral part, but also the general system economic regulation. Tax systems are used as an effective tool for implementing the financial and economic policy of states. With the help of taxes, socio-economic processes are regulated, the development of certain sectors of the economy and types of activity is encouraged or, on the contrary, restrained in the interests of structural restructuring of the economy, the overall pace of socio-economic development and the level of employment of the population are maintained.

The solution of these problems does not occur automatically through the introduction of a system of taxes. The ability of the tax system as a whole and each tax separately to fulfill the tasks assigned to themfunction depends on the principles on which it is built.

Principles of building tax systemsin tax theory are interpreted from different positions. So far, onlyfundamental (classical)principles of taxation:

The principle of fairness (equality) of taxation;

Certainty and accuracy of taxes (amount of taxes, timing, spo sob and the calculation procedure must be precisely defined and understandable to the taxpayer);

Convenience of terms and methods of payment;

Cost-effectiveness (efficiency) of taxes, i.e., the costs of collecting and servicing taxes should be as small as possible relative to the amounts received by the state in the form of a particular tax.

It is generally recognized that while each of these principles is important pov The main one is the principle of justice, but it is understood in different ways. The problem here is that justice is a category, first of all, a social, moral but -ethical; in economics, it is an "alien" element, a very relative concept, subjective in its essence and therefore far from ambiguous. Different notions of fairness give rise to different notions of economic and tax fairness.

The modern tax system of developed foreign countries is characterized by a plurality of taxes. Its structure depends on the state structure. In the so-called unitary (single, united) states, the tax system includes two parts: state taxes; local taxes.

The highest income among direct taxes is provided bypersonal income tax- from 25 to 45% of the total amount of state budget revenues. It is charged at progressive rates based on the principle of compound progression. There are two types of income tax systems:

Shedulyarnaya, or English, used for a long time in Great Britain (from 1842 to 1973) and a number of other countries. Under this system, taxation of the source of income is carried out not on the total income of the taxpayer, but on parts of the income;

Global - income taxation is carried out on the total income of the taxpayer. At present, Western countries mainly use the global income tax system. 26 .

For income tax purposes, thenon-taxable minimumi.e., the part of the taxpayer's income that is not subject to taxation. Its size is determined by the tax legislation. Income tax in most foreign countries was introduced in the 20th century (in the USA - in 1913, the imperial income tax in Germany - in 1920). At first, the general population was not the payer of this tax, since a high non-taxable minimum was established. Currently, the income tax is "falling down" on the workers. in the USA in the 1980s. income tax covered 100 million people (in 1940 - 8 million), i.e., almost the entire amateur population. The same processes of turning income tax into a mass tax took place in other economically developed countries..

One of the most striking trends in the field of direct taxation in Western countries is the constant decline in the share of corporate income tax revenues. As a result of the tax policy of the ruling circles, the share of corporate income tax in the state budgets of the leading Western countries has been sharply reduced.

The same processes are observed in all other economically developed countries.

In all Western countries in the 1980s. tax reforms were carried out, as a result of which tax rates were significantly reduced. So, in the United States as a result of the tax reform of 1986-1988. The top corporate income tax rate was cut from 46% to 34%. In the UK, the rate for this tax has been reduced from 52% to 35%.

Value Added Tax is valid in all countries European Union(EU), as well as in Norway, Israel and many others. Of the leading foreign countries, VAT is not applied in the USA and Japan. This tax accounts for 30 to 50% or more of all indirect taxes. In France, VAT accounts for 80% of all indirect taxes. In order to stimulate exports, exported goods are exempt from VAT.

Local budgets are assigned secondary taxes that are not sufficiently effective from a fiscal point of view, the main tax coming into local budgets, is anproperty tax,which are mainly levied on homeowners. In federal states, the issue of budget revenues of members of the federation is solved in different ways.

3.2 Stages of development of the Russian tax system

After the baptism of Russia, Prince Vladimir built the Church of the Holy Mother of God in Kiev and gave her a tithe of all income.

The financial system of Ancient Russia began to take shape only from the end of the 9th century, during the period of the unification of the ancient Russian tribes.

Ivan the Terrible (1530-1584) multiplied state revenues by the best order in collecting taxes. Under him, farmers were taxed with a certain amount of agricultural products and money, which was recorded in special books.

The political unification of the Russian lands dates back to the end of the 15th century. However, a coherent system of public finance management did not exist for a long time. Most of the direct taxes were collected by the Order of the Grand Parish.

Because of this financial system Russia in the XV - XVII centuries. was extremely complex and confusing. It was somewhat streamlined during the reign of Alexei Mikhailovich (1629-1676), who created in 1655 the "Counting Order".Polonyanichnaya tax, which was collected from time to time by special order, in the reign of Alexei Mikhailovich became permanent (according to the Code of 1649) and was collected annually "from all kinds of people."

Thus, in the 16-17 centuries, taxation in Russia was streamlined and brought into a system. Taxes become the main source of the budget. Special bodies were created, whose competence included control over the fiscal activities of orders, over the implementation of the revenue side of the budget.

Large-scale state reforms in Russia, which affected all spheres of the economy, including finance, are associated with the name of Peter I (1672-1725).

Peter reorganized financial management. Along with the reorganization of the central administration, there were changes in the zemstvo institutions. State revenues are constantly growing.

In Russia, under the successors of Peter I, finances began to fall into disarray. Catherine II transformed the financial management system. In 1780, an expedition on state revenues was created, divided the following year into four independent expeditions. One of them was in charge of state revenues, the other was in charge of expenses, the third was in charge of auditing accounts, the fourth was in charge of collecting arrears, shortfalls and deductions.

Political events in Europe, the war with Napoleon required a constant strain on all of Russia's resources, including financial ones. In 1809, state budget expenditures were twice as high as revenues. At this time, a program of financial transformations was developed - the “financial plan”, associated with the name of a major statesman M.M. Speransky (1772-1839). The program proposed a series of urgent measures to streamline income and expenditure. Plan M.M. Speransky was largely based on double and even triple tax increases. These and other measures allowed during 1810-1812. double the revenue side of the state budget.

A few years after the "financial plan", the first major work in the field of taxation appeared in Russia: Nikolai Turgenev's "Experience in the Theory of Taxes" (1818). The book testifies that in Russia the work of Western economists and the practice of taxation were well known. There was also domestic experience.

In the second half of the 19th century, direct taxes were of great importance. Since 1898, Nicholas II introduced a trade tax. Real estate tax played a big role.

The class character of the Marxist doctrine of the state, the nature of value, the meaning and purpose of distribution, and commodity-money relations was taken as the basis for reforming production relations in the USSR beginning in the late 1920s. The Soviet Union, having begun to build socialism, moved away from the path of tax reforms, which the United States, Great Britain, Germany, France, and Japan followed.

In 1917, the era of natural qualitative tax transformations ended.

A new tax system under the Soviet regime took shape during the transition to the New Economic Policy. It was based on a pronounced class principle, which from year to year took more and more rigid forms.Since the 1930s, taxes have become an instrument of political struggle 27 . The tax system was replaced by administrative methods of withdrawing profits, depreciation deductions, property for public use, supplemented by the administrative-command distribution of financial resources across industries and territories.

In 1930, the main legislative act - the resolution of the Central Executive Committee and the Council of People's Commissars of September 2, 1930 "On Tax Reform" carried out fundamental changes in the composition and structure of payments received by the state.

The income of the state was formed not at the expense of taxes, but at the expense of direct withdrawals of the gross national product produced on the basis of the state monopoly.

Further transformation of taxes was associated with the Great Patriotic War. Taxes on the population increased substantially, and new taxes were introduced.

Theses were proclaimed on the abolition of the personal income tax and the introduction of a system of payments from profits, payments on funds and normalized working capital, in addition to the turnover tax. In the early 1960s, certain groups of individuals and enterprises engaged in the scientific and technical maintenance of the military industry were exempted from paying income taxes.

The system of normative payments of enterprises and, to some extent, citizens to the budget, formed by the beginning of the 1970s, was the prototype of the 1991 tax system.

Focusing on Western tax systems and the volume of government spending in 1990, the Government of M.S. Gorbachev began to create the concept of the tax system of the RSFSR. This concept was modified in 1991 into the tax system of the Russian Federation. General composition payments to the state budget, taken as a prototype when forming the structure of the tax system at the beginning of the 90s. The end of the 1980s can be called the period of the revival of the tax system in Russia.

After the collapse of the USSR, a new system of taxes and fees was established in the Russian Federation, put into effect by the Law of the Russian Federation “On the Fundamentals of the Tax System in the Russian Federation”. Law of the Russian Federation of December 27, 1991 No. 2118-1 (as amended on November 11, 2003) "On the fundamentals of the tax system in the Russian Federation."This law changed the tax system in the country and included in it a list not only of taxes in the proper sense of the word, but also of other payments that are subject to mandatory payment to the budget or extra-budgetary funds. This Law introduced the concept of "tax system" - "a set of taxes, fees, duties and other payments collected in the prescribed manner."

3.3Modern tax system in Russia

E reforming stepbegan in 1998, when the first or so-called General Part of the Tax Code of the Russian Federation was adopted, which entered into force on January 1, 1999. This part of the Code regulates the most important provisions of the Russian tax system, in particular, the list of taxes and fees in force in Russia, the procedure for their introduction and cancellation, as well as the whole range of relations between the state and taxpayers and their agents. The adoption of part one of the Tax Code of the Russian Federation was a truly historic moment in the development of economic reforms in Russia.

With the entry into force of this legislative document, the stage of reforming the entire taxation system in the Russian Federation began.

The formation of a new tax system then continued throughout all subsequent years and has not yet been fully completed.

Depending on the body that collects the tax and uses it: there are: federal taxes; regional taxes; local taxes, as well as special tax regimes.

It should be emphasized that the adoption of the Tax Code of the Russian Federation did not aim to radically restructure the tax system in force since January 1, 1992 in the country. Therefore, the Tax Code of the Russian Federation retains the main taxes (VAT, excises, corporate income tax, personal income tax, resource taxes, etc.), which form the basis of the Russian tax system. These taxes have found wide application, both in developed and developing countries, in various economic regimes. They have proved their high efficiency, and over the years of economic reforms, Russian taxpayers and regulatory authorities have adapted to them.

The adoption of the Tax Code, first of all, contributed to the creation and construction of a single rational and transparent tax system within the Russian Federation, which ensures a balance of national and private interests.

The solution to this problem is ensured by establishing a closed list of taxes and fees with a reduction in their total number, as well as by maximizing the unification of the existing calculation regimes and the procedure for paying various taxes and fees. Code instead of 46 taxes and deductions to off-budget funds previously determined by federal legislationand more than 100 taxes, fees and other obligatory payments actually in force at the time of its development, only 14 taxes and fees are currently established.

At the same time, unification of taxes and other obligatory payments was carried out, including those with a similar tax base.

The structure of taxes has been changed, aimed at minimizing taxes and fees that have a targeted focus.

The most important purpose of the Tax Code of the Russian Federation is to ensure the stability of the tax system, certainty in the volume of tax payments for taxpayers for a long period, as well as relatively long-term predictability in the complex of relationships between taxpayers and state tax control bodies.

The principal focus of the Tax Code is to reduce the overall tax burden by distributing it more evenly to all taxpayers, continuing the course towards further gradual reductions in the rates of basic federal taxes and easing the fiscal burden on the wage fund.

The most serious impact on the reduction of the tax burden had a reduction in tax rates. To achieve the goals of tax reforms, the Code abolished the progressive scale of taxation with a simultaneous significant reduction in the single tax rate on personal income 28 .

The most difficult task ahead at the final stage is the transformation of the Tax Code of the Russian Federation into a single unified document, eliminating the need to issue additional regulatory documents in the form of clarifications and explanations of the Russian Ministry of Finance.

The Code should also clearly distinguish between the concepts of "tax planning" and "tax minimization", including the question of the legitimacy of creating all sorts of schemes to minimize tax liabilities of the taxpayer.

Only after these and a number of other important issues have been resolved, it will be possible to talk about the completion of the tax reform in the Russian Federation and the construction of a rational, simple and effective taxation system in our country. Naturally, the development of the Russian tax system should not stop there. It will continue to change and improve as the economic, social and political conditions for the development of society change.

3.4 Taxes from the population, their role in the transition of Russia to a market economy

Taxes from the population as the main source of financial resources of the state have been known since time immemorial, acting as a necessary element of economic relations since the emergence of the state and the division of society into classes. Taxes from the population have not lost this value even today, in the conditions of Russia's transition to a market economy. And this is all the more relevant when many enterprises do not really work, and have passed into private hands.

Taxes serve as a means of individual communication of a citizen with the federal government and local self-government bodies. They reflect his involvement in the formation and management of national revenues, allow him to feel like an active member of society, provide a basis for monitoring the effective use of state budgetary and extrabudgetary resources generated by taxpayers.

Currently, the system of taxes and fees and the legislation governing it have 3 levels: federal, regional and local.

Personal income tax (PIT) occupies a central place in the system of taxes levied on individuals. This is a federal tax with differentiated proportional rates depending on the type of income. At the moment, the procedure for calculating, collecting and paying personal income tax is regulated by Ch. 23 of the Tax Code of the Russian Federation.

Prior to January 1, 2002, the income tax scale in Russia was represented by a complex progression, involving the division of income into parts and its taxation at different tax rates.

Personal income tax is a direct, regulatory tax, which indicates its great importance for regulating the economy and forming the revenue side of budgets at different levels. The share of tax in the revenues of the consolidated budget of the Russian Federation ranks third after income tax and value added tax, amounting to about 10%.

Personal income tax in Russia has been in force since January 1, 1992. (since January 1, 2001 - personal income tax - personal income tax). Its payers are citizens of the Russian Federation, foreign citizens and stateless persons.

Residents pay tax regardless of where they received their income - in Russia or abroad. Non-residents, on the other hand, must pay tax only if they received income from sources located in Russia.

The tax on property of individuals is a local tax, such elements of taxation as tax rates, the procedure and terms for paying tax are established by the representative bodies of the relevant municipalities (for Moscow and St. Petersburg, the legislative authorities of these cities), but within , statutory RF dated December 9, 1991 No. 203-1 “On taxes on property of individuals”.

Property tax is fully credited to the budget at the location (registration) of the object of taxation.

In the results of the activities of the Federal Tax Service for the first half of 2011. it is noted that the trend of growth in revenues to the consolidated budget of the Russian Federation continues, 4,786 billion rubles were received. or 28% more than in the same period in 2010. The volume of collected personal income tax amounted to 885.3 billion rubles. rub. - 11.5% compared to the same period in 2010. Thus, the time series for the first six months of each of the last three years shows an increase in the rate of receipt of personal income tax contributions: from 1% for 6/2009 to 7.3% for 6/2010 and, finally, the mentioned 11.5% for January- June 2011… Another positive trend is observed throughout 2010 and 2011. reduction of tax debt 29 .

Berezin M.Yu. in his article notes that in the main directions of the tax policy of the Russian Federation for 2011. and for the planned period of 2012 and 2013, prepared on behalf of the Government of the Russian Federation by the Ministry of Finance of the Russian Federation, it is planned to continue work on the preparation of an organizational and information base for the establishment of a new tax in the tax system of Russia - the real estate tax 30 .

In order to implement the provisions of the Budget messages President of the Russian Federation to the Federal Assembly of the Russian Federation "On budget policy in 2009 - 2011" and in accordance with the Schedule of work on the adoption of the chapter Code regulating the taxation of real estate provided for:

Development and adoption of regulatory legal acts in connection with the entry into force of the Federal law dated July 24, 2007 N 221-FZ "On the state real estate cadastre" (2008 - 2012);

Consideration of the draft federal law N 445126-4 "On amendments to the Federal law "On valuation activities in the Russian Federation" and other legislative acts of the Russian Federation";

Development of regulatory legal acts in order to implement the provisions of the Federal law dated July 29, 1998 N 135-FZ "On appraisal activities in the Russian Federation" and other legislative acts of the Russian Federation "(2008 - 2009);

Information content of the cadastre of real estate objects, including the transfer of information from the State Land Cadastre and data from the Bureau of Technical Inventory (2008 - 2012);

Determination of the effective tax rate and tax benefits for the calculation of local real estate tax and preparation of draft amendments of the Government of the Russian Federation to the draft federal law N 51763-4 "On Amendments to part two of the Tax Code of the Russian Federation and some other legislative acts of the Russian Federation” (2010) 31 .

Real estate tax is characteristic of the prevailing number of tax systems in foreign countries. In Russia, there are factors that impede the effective introduction of a real estate tax, for example: insufficient filling of the State Real Estate Cadastre with information about real estate, the presence in some cases in the system of the Unified State Register of rights to real estate and transactions with it that are unreliable about the alleged physical existence of a real estate object and related real rights to real estate, etc.

Yes, in my opinion, such a tax is needed, because the rich have so much housing, but they do not pay any tax. And the low-income, who have one apartment in which they live, to provide benefits.

Regarding the income tax, I would like to say that a higher tax for the rich should be introduced long ago than the current 13%. And the millionaire pays 13% and the worker who receives the minimum wage, for example, a state employee.

CONCLUSION

Thus, having considered the main issues of the plan of this work, revealing the essence and functions of taxes in general and taxes on individuals in particular, showing generalized information about taxes on the population (their types, rates, etc.) in Russia, substantiating their integral role in the tax system of any state, by revealing their place and role in the tax system of the Russian Federation and comparing the domestic system with the systems of countries with developed market economies, we can draw the following conclusions.

Taxes from the population are an integral part of the functioning of the economy of any country. In all the leading economically developed countries of the world, one of these types of tax on the population, such as personal income tax, is the main part of income. federal budget.

Currently, the main federal law on taxes and fees is the Tax Code of the Russian Federation.

Realizing economic function taxes, the state has the opportunity to actively intervene in the organization of the economic life of the country, using not administrative, but regulatory tax methods.

Personal income tax reflects the relationship between the state and individuals regarding the redistribution of part of their income by the order of the state. It is a mandatory non-equivalent payment from the personal incomes of citizens that goes to the state budget to meet public needs and expresses certain economic relations.

In Article 11 of the Tax Code of the Russian Federation, the legislator also defined the concept of "individual". Individuals - citizens of the Russian Federation, foreign citizens and stateless persons. Having formulated the concept of "natural person" in exactly this way, the legislator was able to emphasize that the status of an individual in tax relations does not depend on either the citizenship of the person or the type of activity that this person conducts.

Personal income tax is the most significant both in terms of revenues and in terms of payers among direct taxes from the population. Covering a variety of sources of income for citizens, it is associated with various areas their activities.

Taxation of property of individuals is carried out in accordance with the Law of the Russian Federation of December 9, 1991 "On Taxes on Property of Individuals". Specifies the provisions of this Law Instruction of the Ministry of Taxes of November 2, 1999 No. 54 "On the application of the Law of the Russian Federation" On taxes on property of individuals ".

Land tax payers are individuals who own land plots on the basis of the right of ownership, the right of permanent (unlimited) use or the right of lifetime inheritable possession.

The state duty is a fee collected from organizations and individuals when they apply to state bodies, local governments, other authorized bodies and (or) to relevant officials, for the performance of legally significant actions. Organizations and individuals are recognized as state duty payers.

The most difficult task ahead at the final stage of building the tax system in Russia is the transformation of the Tax Code of the Russian Federation into a single unified document that eliminates the need to issue additional regulatory documents in the form of clarifications and explanations of the Russian Ministry of Finance.

One of the most acute problems of the modern tax system in Russia is large-scale tax evasion.

The strategic goal remains the introduction of a property tax, but this is hard work due to the complexity of the rules for determining market value.

Thus, taxes from the population are the main source of financial resources of the state.

LIST OF USED LITERATURE

1. The Constitution of the Russian Federation (adopted by popular vote on December 12, 1993) ConsultantPlus;

2. Civil Code of the Russian Federation Consultant Plus;

3. Tax Code of the Russian Federation (Part Two) dated 08/05/2000 N 117-FZ (as amended on 07/19/2011)Consultant Plus;

4. Law of the Russian Federation of December 09, 1991 N 2003-1 (as amended on July 27, 2010) "On taxes on property of individuals"Consultant Plus;

5. Federal Law No. 115-FZ of July 25, 2002 (as amended on July 1, 2011) “On the Legal Status of Foreign Citizens in the Russian Federation”Consultant Plus;

6. The main directions of the tax policy of the Russian Federation for 2011 and for the planned period of 2012 and 2013 (approved by the Government of the Russian Federation on 20.05.2010).- 28s.;

7. Berezin M.Yu. New tax on real estate in the Russian tax system //Finance.- 2011.- No. 4.- P.39-42;

8. Ilyushina O. Tax on the property of individuals: current and unresolved issues // Financial newspaper. Regional issue.-2011.- No. 44;

9. Course of economic theory / ed. Chepurina M.N., Kiseleva E.A. - Kirov: ASA, 2006 - 832s.;

10. Lermontov Yu.M.

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Taxation is one of the most important factors in the development of a market economy

Taxes and taxation

Introduction

The effective functioning of the entire national economy depends on how well the taxation system is built.

It is the tax system that today turned out to be, perhaps, the main subject of discussions about the ways and methods of reform, as well as sharp criticism.

At the moment, there is a mass of all kinds of literature on taxation in Western countries, a huge long-term experience in taxation has been accumulated. But due to the fact that the Russian tax system is being created almost from scratch, today there are very few monographs by domestic authors on taxation, in which one could find competent, deeply thought-out, calculated proposals for creating a Russian tax system that meets our Russian realities.

In this paper, an attempt is made to highlight the main contradictions of the current tax system in Russia. Also here are the opinions of some Russian economists regarding the solution of these problems and some practical experience in solving such problems in countries with developed market economies.

I. Taxation is one of the most important factors in the development of a market economy

1. 1. The essence of the tax

First of all, let us dwell on the question of the need for taxes. As you know, taxes appeared with the division of society into classes and the emergence of the state, as “contributions of citizens necessary for maintenance. public authority. “(Marx K., Engels F. Soch., 2nd ed., vol. 21, p. 171). In the history of the development of society, not a single state has yet been able to do without taxes, since in order to fulfill its functions of meeting collective needs, it requires a certain amount of money, which can only be collected through taxes. Based on this minimum size The tax burden is determined by the sum of the state's expenses for the implementation of the minimum of its functions: management, defense, court, law enforcement - the more functions assigned to the state, the more it must collect taxes.

The Law of the Russian Federation "On the Fundamentals of the Tax System in the Russian Federation" defines the general principles for building the tax system in the Russian Federation, taxes, fees, duties and other payments, as well as the rights, duties and responsibilities of taxpayers and tax authorities. In particular, it states that “taxes, dues, duties and other payments are understood as a mandatory contribution to the budget of the corresponding level or to off-budget fund carried out by payers in the manner and on the terms determined by legislative acts.

Thus, taxes express the obligation of all legal entities and individuals receiving income to participate in the formation of public financial resources. Therefore, taxes are the most important link in the financial policy of the state in modern conditions.

The law also defines the circle of taxpayers: “Tax payers are legal entities, other categories of payers and individuals who, in accordance with legislative acts, are obliged to pay taxes. "

In addition to everything, it is necessary to highlight the objects of taxation, tax benefits in accordance with the law.

“The objects of taxation are income (profit), the cost of certain goods, certain types of activities of the taxpayer, transactions with securities, the use natural resources, property of legal entities and individuals, transfer of property, added value of products, works and services and other objects established by legislative acts. "

“For taxes, the following benefits may be established in the manner and on the conditions, by legislative acts:

non-taxable minimum object of tax;

exemption from taxation of certain elements of the object of tax;

tax exemption for individuals or categories of payers;

lowering tax rates;

tax deduction ( tax payment for the billing period);

targeted tax incentives, including tax credits (tax deferral);

other tax incentives. "

For a more detailed consideration of the problems of the tax system in Russia, it is also necessary to consider the concept of "tax burden".

The tax burden is the amount of tax levied on the taxpayer. It depends primarily on the size of the taxpayer's profit. In the 1980s and 1990s, most countries in the West were reducing tax rates. As a result, if in general for the OECD (Organization for Economic Cooperation and Development) firms paid 46% of their profits in taxes in 1986, then in 1990 - 36%, and in 1993 - 31%. In Russia, the tax burden is now distributed extremely unevenly. The bulk of it falls on legal entities. Next, we will talk about this specifically.

1. 1. 1. Functions of taxes

The socio-economic essence, the internal content of taxes is manifested through their functions.

Taxes perform three important functions.

1. Ensuring financing of public expenditures (fiscal function);

2. Maintaining social balance by changing the ratio between the incomes of individual social groups in order to smooth out the inequality between them (social function);

3. State regulation of the economy (regulatory function).

In all states, in all public formations taxes primarily performed a fiscal function, 0t. e. provided funding for public spending, primarily government spending.

1. 1. 2. Types of taxes

Taxes are of two types. The first type is taxes on income and property: income tax and tax on profits of corporations (firms); on social insurance and on the wage bill and labor force (the so-called social taxes, social contributions); property taxes, including taxes on property, including land and other real estate; tax on the transfer of profits and capital abroad and others. They are levied on a specific individual or legal entity, they are called direct taxes.

The second type - taxes on goods and services: turnover tax - in most developed countries replaced by value added tax; excises (taxes directly included in the price of goods or services); for an inheritance; for transactions with real estate and securities and others. These are indirect taxes. They are partially or completely transferred to the price of a product or service.

Direct taxes are difficult to pass on to the consumer. Of these, it is easiest to deal with taxes on land and other real estate: they are included in rent and rent, the price of agricultural products.

Indirect taxes are passed on to the final consumer depending on the degree of elasticity of demand for goods and services subject to these taxes. The less elastic the demand, the more of the tax is passed on to the consumer. The less elastic the supply, the smaller part of the tax is shifted to the consumer, and the larger part is paid from profits. In the long run, the elasticity of supply increases, and more and more indirect taxes are passed on to the consumer.

In the case of high elasticity of demand, an increase in indirect taxes can lead to a reduction in consumption, and in case of high elasticity of supply, to a reduction in net income, which will cause a reduction in capital investment or the flow of capital into other areas of activity.

1. 2. Russian tax system

“The totality of taxes, fees, duties and other payments collected in accordance with the established procedure forms the tax system. “(Law of the Russian Federation “On the fundamentals of the tax system in the Russian Federation”)

In the conditions of market relations and especially in the period of transition to the market, the tax system is one of the most important economic regulators, the basis of the financial and credit mechanism of state regulation of the economy.

The effective functioning of the entire national economy depends on how well the taxation system is built.

In this regard, it is necessary that the tax system of Russia be adapted to new social relations, consistent with world experience.

In general, a characteristic feature of the Russian tax system is the emergence of a large number of local taxes and fees. For example, if at the beginning of last year in Moscow they amounted to less than 1% in the city budget, then after the introduction by the Moscow City Duma of all local taxes (tax on the development of education and tax on development housing stock and social and cultural spheres), their share in the budget increased to 12.2% (Taxes newspaper, 1995, No. 4, p. 5).

1. 2. 1. Basic principles of building a tax system in an economy with a developed market

Throughout the history of mankind, no state could exist without taxes. Tax experience also suggested the main principle of taxation: “You can’t cut the goose that lays golden eggs,” that is, no matter how great the needs for financial resources to cover conceivable and unimaginable expenses, taxes should not undermine the interest of taxpayers in economic activity.

In order to delve deeper into the essence of tax payments, it is important to define the main principles of taxation. “The qualities that are desirable from an economic point of view in any system of taxation,” noted J. Mill (1), “are formulated by Adam Smith in the form of four provisions, four fundamental, one might say, have become classical principles, with which, as a rule, subsequent authors agreed , and it is hardly possible to begin our reasoning better than to quote these provisions. They come down to this:

"one. The subjects of the state must share in covering the expenses of the government, each according to his ability, that is, in proportion to the income that he enjoys under the protection of the government. Observance of this provision or neglect of it leads to the so-called equality or inequality of taxation.

2. The tax that everyone is obliged to pay must be precisely determined, and not produced. The amount of the tax, the time and method of its payment must be clear and known both to the payer himself and to anyone else.

3. Each tax must be collected at such time and in such manner as is most convenient for the payer.

4. Each tax should be so arranged that it extracts as little as possible from the payer's pocket in addition to what goes into the state's coffers.

The principles of Adam Smith, due to their simplicity and clarity, do not require any other explanations and illustrations than those contained in themselves, they have become "axioms" of tax policy.

Today, these principles have been expanded and supplemented in accordance with the spirit of modern times.

The modern principles of taxation are as follows:

1. The level of the tax rate should be set taking into account the capabilities of the taxpayer, i.e. the level of income. Income tax should be progressive. This principle is not always respected, some taxes in many countries are calculated proportionally.

2. Every effort should be made to ensure that the taxation of income is one-off. Multiple taxation of income or capital is unacceptable. An example of the implementation of this principle is the replacement in developed countries of the turnover tax, where turnover was taxed on an increasing curve, by VAT, where a newly created net product is taxed only once until it is sold.

3. Obligation to pay taxes. The tax system should leave no doubt to the taxpayer about the inevitability of payment.

4. The system and procedure for paying taxes should be simple, understandable and convenient for taxpayers and economical for tax collection agencies.

5. The tax system should be flexible and easily adaptable to changing social and political needs.

6. The tax system should ensure the redistribution of the generated GDP and be an effective instrument of state economic policy.

1. 2. 2. The structure of the current tax system of the Russian Federation

The law "On the Fundamentals of the Tax System in the Russian Federation" for the first time in Russia introduces a three-tier system of taxation.

1. Federal taxes are levied throughout Russia. In this case, all fees from 6 out of 14 federal taxes must be credited to the federal budget of the Russian Federation.

2. Republican taxes 0are obligatory. At the same time, the amount of payments, for example, for the property tax of enterprises, is credited in equal shares to the budget of the republic, territory, autonomous entity, as well as to the budgets of the city and district in whose territory the enterprise is located.

3. Of the local taxes (and there are 22 of them in total), only 3 are generally obligatory - the tax on the property of individuals, land, as well as the registration fee from individuals engaged in entrepreneurial activities.

And one more tax, which is important in the market conditions, is on advertising. It must be paid by legal entities and individuals who advertise their products at a rate of up to 5% of the cost of advertising services.

1. 2. 3. Main taxes collected on the territory of the Russian Federation

1. Individual income tax (personal income tax) is a deduction from the income (usually annual) of the taxpayer - an individual.

The following are the highest income tax rates in economically developed countries in 1993 (%):

Canada. 29

Great Britain. 40

Australia. 47

Japan. fifty

Italy. 51

Germany. 53

France. 57

Sweden. 72

In Russia, the rate of this tax was 40%.

From the above data, it can be seen that in most countries this tax is quite high, which indicates that the tax pressure in these countries puts less pressure on the manufacturer than in our country.

In the last two decades, there has been a noticeable downward trend in income tax rates. Many economists believe that a "fair" tax system requires pronounced progressive income tax rates, that is, the rich should pay more tax than the poor.

2. Tax on profits of corporations (firms, enterprises) is levied if the corporation (firm) is recognized as a legal entity. However, for some corporations in small businesses, an exception is made: they are recognized as legal entities, but taxes are paid not by them, but by their owners through individual income tax.

Taxation is subject to the net profit of the company (gross revenue minus all expenses and losses).

3. Social contributions 0 (social taxes) cover social security contributions of enterprises and taxes on wages and labor. They are payments that are partly made by the employees themselves, partly by their employers.

4. Property taxes, primarily taxes on property, gifts and inheritance. The size of these taxes is determined by the task of redistributing wealth. In some countries, property, gift and inheritance taxes are included in the excise taxes levied on transactions.

5. Taxes on goods and services, primarily customs duties, excises, and value added tax (VAT).

Value added tax is levied in Russia and in all countries of the OECD (Organization for Economic Cooperation and Development), except Australia, USA, Sweden. Value added tax is levied on firms that sell goods and services in the amount of 5 to 38% of the cost of their goods and applies to the most "hot" goods and services.

Taxpayers who in the course of work add value to the objects of labor placed at their disposal are taxed on this added value. But each taxpayer includes this amount in the price of his product, which is purchased by the consumer. Thus, the entire burden of this tax is borne by the end consumer.

II. Contradictions of the current tax system in Russia

The tax system that has been operating in Russia over the past three years has been created almost from scratch. Domestic experience of the functioning of such a system in conditions where free space is given to market relations is very small. Therefore, in the course of the implementation of tax laws, many acute problems arise regarding the relationship between taxpayers and the state, the responsibility of individuals and legal entities for the implementation of tax laws, the rights and obligations of tax authorities.

A characteristic feature of the tax system created in our country is that a practically national taxation regime has been adopted for foreign investors.

to serious shortcomings tax regime worsening the investment climate in Russia, should be attributed to its instability. In 1992, serious changes were made to the income tax legislation twice, and to the procedure for paying value added tax - three times.

It is not surprising that a lot of claims are now made against the existing tax system. According to most experts, it is unacceptably rigid in terms of the number and "quality" of taxes and is too complicated for the taxpayer. Despite its rigidity for commodity producers, it allows for both super-profits and strong property differentiation. All of these comments are correct.

2. 1. The main groups of problems of the legal framework of the tax system

Today, in fact, we have almost a deadlock situation. On the one hand, few people know how to pay taxes correctly. On the other hand, few people understand how to levy these taxes. The efforts of the State Tax Service to develop tax legislation and to promote it among tax inspectors and taxpayers can apparently be considered heroic. Meanwhile, the tax mechanism is very complicated, even if we ignore the specific features of the reforms our country is undergoing. World experience also testifies to this.

The first group of problems is the improvement of the conceptual apparatus. It is known how incorrect the definitions of concepts given in the current Law “On the Fundamentals of the Tax System of the Russian Federation” are. In article 2 of this law, such different concepts as tax, fee, duty, other payment (what payment?) are given one general definition, which contradicts the rules of elementary logic. The definition of the concept of "tax payer" is incomplete and is made on the basis of the "circle" principle ("tax payers. There are other categories of payers"), and the definition of the object of taxation is given by listing possible objects without highlighting the common features inherent in this phenomenon. It should be emphasized that there is no scholasticism in the need to define these concepts, it is dictated by purely practical goals.

To define the concepts of "tax" and "fee", adequately reflecting their essential features in the definition, means to identify the categories of mandatory payments included in the tax system, to understand the competence of state bodies and local governments in the field of establishing and collecting such payments, to delimit taxes and fees from other mandatory contributions to government revenue, such as certain types of property sanctions.

The second group of problems is the problem of delimiting the competence of power structures of various levels in the field of taxation and fees. The basis for such a distinction is laid down in constitutional provisions. It is clear that taxes should be divided into three types: federal, regional and local. But what taxes apply to each of the types of the Constitution does not determine. The provisions in the Constitution clearly indicate that: 1) the list of federal taxes and fees is the prerogative of the legislative body of the Russian Federation; 2) federal taxes should be levied in the federal budget.

And so, firstly, it can be assumed that the establishment of all other taxes and fees (regional and local) is not within the jurisdiction of the Russian Federation in any way. However, the negative consequences of such an approach are obvious. You cannot have multiple tax systems in one country. This, of course, does not mean that there can be no differences in the system of taxes levied in the regions. But these distinctions should be based on certain general initial provisions established by federal law.

Secondly, if the government determines the taxable base for the income tax of banks and insurance organizations, i.e., essentially determines the amount of the tax, then this violates one of the basic principles of tax law: the establishment of taxes is the prerogative of the legislature. And the situation is completely unacceptable when contradictions, gaps and inaccuracies in tax legislation are “eliminated” by clarifications from the State Tax Service and the Ministry of Finance of Russia. There is a clear substitution of the law with legal surrogates, leading to lawlessness, instability, vastness and blurring of the informative and legal basis of taxation. This phenomenon, unfortunately, is an integral part of economic life our country today.

At the same time, one should be aware that there is a need to publish authoritative law enforcement acts on taxes. It is objectively conditioned by the fact that taxation in Russia is still in its infancy, and tax laws are of a framework nature, sometimes they represent the frame of a house with erected walls, but without finishing works and installation of equipment.

To sum up: no other state body has such detailed information about the shortcomings of the tax legislation, its controversial provisions and ambiguities as the tax service. Therefore, neither it, nor the Ministry of Finance, nor the Customs Committee can be excluded from participation in the development and publication of law enforcement acts on taxes.

The third group of problems that need to be resolved when drafting new tax laws concerns the relationship between tax authorities and taxpayers. The tax authorities are the authorities. Their powers of authority must be exercised within the framework of strict legal procedures, regulated in detail. The absence of such procedures is one of the biggest shortcomings of the tax legislation, which in this respect is fraught with outright arbitrariness. There is a clear imbalance between the powers of the tax authorities and the rights of taxpayers. Yes, you can go to court, but our judicial system is far from perfect, especially in terms of its material and technical capabilities.

It is necessary that the rights and obligations of both parties to tax legal relations are not just declared, but have clear mechanisms for their implementation and are provided with indications of the legal consequences of their violation and non-fulfillment. For example, if a tax or other state body is obliged to inform the taxpayer about changes in tax legislation or about the taxes that he must pay, then it is necessary to indicate what consequences will come if the taxpayer incorrectly calculates the tax amounts or does not pay this or that tax on time through the fault of the tax authority.

One of the most complex and underdeveloped is the system of taxpayer liability for tax offenses. Uncertainty of compositions, lack of differentiation of sanctions depending on the subjective side of offenses, complete disregard for the principle of guilt in the system tax liability, the wildest severity of tax sanctions, the lack of legislative procedures for their application

all this from beginning to end requires a revision, a complete replacement of the rules governing the responsibility of taxpayers and tax authorities, and in general the formation of other approaches to solving the problem.

The question of the procedure for exercising tax control is not regulated at the legislative level at all. There are no instructions on the frequency and duration of tax audits, on the forms and procedures for the participation of taxpayers in the consideration of audit reports, on the procedure and timing for making decisions, etc.

Of course, this is only a small circle of problems concerning the legal framework of taxation in Russia, disturbing our tax system. We emphasize that until an authoritative holistic concept of reforming taxation and its legal form is developed, the results of any research in this area will remain nothing more than the point of view of individual teams and specialists.

2. 2. The view of Russian scientists-economists on the problems of reform

According to V. G. Panskov, our tax system now represents “a kind of symbiosis of foreign tax systems, devoid of linkage with the real conditions prevailing in the economy. “Having focused on the purely outward similarity of the Russian and Western tax systems (which in itself is not so terrible), our “foremen” of perestroika completely discarded concern for the commodity producer who pays taxes, worse, put him on the brink, and sometimes beyond margin of survival at the expense of income from economic activity.

As a result: a decline in production, which has been going on for the fourth year already, a complete lack of interest among entrepreneurs not only to expand production, but in general to engage in it. There is a flow of capital into the sphere of trade and intermediation on a completely unjustified scale. Hiding from paying taxes has reached unprecedented proportions. “Expert assessments show that at least 10-15% of all funds covered by it leave taxation alone for transactions reflected in accounting. If we take into account the large scale settlements for cash, which are not reflected in any accounting documents, we can reasonably say that from 30 to 40% of all taxes, if not more, are hidden from payment today.

Thus, it is clear that serious changes are needed in the tax policy of the state, capable of making the tax system effectively perform its functions.

“Life has shown,” continues V. G. Panskov, “the inconsistency of the emphasis placed on the purely fiscal function of the tax system: by robbing the taxpayer, taxes stifle him, thereby narrowing the taxable base and reducing the tax mass. First of all, urgent measures are needed to eliminate the prevailing emphasis on the purely fiscal function of taxes. Changes are required that would stimulate the commodity producer, interest him and encourage him to expand production and invest. And for this it is necessary, on the one hand, to ease the tax pressure, on the other hand, to establish additional benefits for those who will invest in production. "

Since the beginning of 1994, regular changes and additions have been made to the tax system. We will not dwell on them in detail, but if we evaluate these amendments as a whole, it must first of all be emphasized that they do not affect the fundamental foundations of the current tax system. “Thus, we can assume with full confidence,” V. G. Panskov believes, “that the strategic goal of the changes being made is still the same - to improve things in the country’s sharply shaken finances, to replenish the state treasury. Achieving this goal is ensured by two directions in the development of the tax system. First, by providing additional benefits to enterprises and banks in order to stimulate investment in the country's economy and through this - to increase production volumes, raise profits and profitability, thereby replenishing budget revenues. Second way

direct strengthening of the tax pressure on enterprises and entrepreneurs. "

Forecasts about new additional benefits introduced in early 1994 were fully justified. Indeed, despite their large number, they did not play a serious role in the expansion of production and the development of entrepreneurship in this area, since they essentially lay in line with the improvement existing benefits without affecting or easing the tax burden that Russian entrepreneurs bear today.

“Attention is drawn,” continues VG Panskov, “two elements of the amendments, which seriously aggravate the tax burden on enterprises. 2»0 Since 1994, income tax rates have been increased by at least three (and maximum six) points; a special tax was introduced for financial support of the most important sectors of the economy, as well as a transport tax. As a result, an additional withdrawal from the commodity producer of about 4-5% of the newly created value, leading to the fact that since 1994 taxpayers have to pay taxes over 55% of their income. And this is only in the federal budget!

As for the functions assigned to the Russian tax system, V. G. Panskov characterized their implementation as follows: 1991 the tax system functions (fiscal, stimulating and distributive), and on this basis to make assumptions about the prospects for its development and the feasibility of reforming.

Concerning the purely fiscal function of the Russian tax system, one can say quite definitely: despite the strong tax pressure caused by both the multiplicity of taxes (there are more than 40 types of taxes) and high stakes the main of them, this system does not fully meet the need for funds to finance even the state's top-priority expenditures. The federal budget deficit, the vast majority of which comes from taxes, has reached critical proportions2. There was a practice of stopping payments from the budget of a significant part of the funds to agricultural enterprises, payment for products manufactured by the defense complex under state orders, as well as subsidies provided for enterprises in the extractive industries. All this not only distorts the real picture of the very critical state of finance in our country, but also aggravates this state for the near future: enterprises and industries, unable to receive the money they have earned, are forced to curtail production. And even under these conditions, the real budget deficit for 1993 is estimated by experts at 22-24 trillion. rubles, or 15% of GDP (Kommersant. - 1994. - N 1. - P. 25.). There are not enough funds not only to finance priority programs, primarily related to the structural restructuring of the economy and the conversion of the military industry, but even for the social protection of the population, the importance of which is sharply increasing in the context of the transition to a market economy.

Perhaps, from the starting points adopted by the authors of the tax reform, only one thing was confirmed in practice: the leading role of indirect taxes in the withdrawal of taxpayers' money. The main postulate was the calculation of financial stabilization in the national economy. In general, this is, of course, correct, but only for a normally functioning economy. In general, it is also true that by strengthening the monetary unit through a tough financial policy, in principle, it is possible to achieve stabilization of the economy. In Russia, on the whole, the correct measures to reduce the budget deficit, adopted by the authors of the reform, do not and cannot give the desired result due to the ongoing decline in production, excessive monopolization of sectors of the national economy, the transition of inflation from creeping to galloping, the underdevelopment of market structures and many other factors. .

Trying to close the financial gap in the budget under these conditions, the Ministry of Finance of the Russian Federation decided to pursue a tough tax policy, which resulted in a sharp increase in tax rates and an increase in the tax burden on producers. In an effort not to concede from this policy, the Ministry of Finance at first received a significant addition to the treasury's income. But in the future, he began to lose financial resources due to a decline in production, which was largely due to severe tax pressure. The taxable base narrowed, the need for spending from the budget to maintain at least a minimum living standard of the population was brewing. "

So, the tax system was not able to meet the needs of the state in the very required level income. Nor does it fulfill its other most important function - stimulating production and commodity producers. Practice shows that the withdrawal from the taxpayer of up to 30% of his income is the limit beyond which the process of reducing savings, that is, investment in the economy, begins. If taxes deprive enterprises and the population of 40-50% and even more of their income, this leads to the practical elimination of incentives for entrepreneurial initiative and expansion of production. It is clear that as a result of such a situation - a decrease in profits, respectively, tax revenues to the budget. Thus, we can conclude: the higher the marginal tax rates, the stronger the desire of the taxpayer to evade them.

2. 3. Contradictions of the main taxes collected in the Russian Federation

It is also necessary, I think, to consider the effect of the main taxes of our current tax system, in particular the value-added tax (the most complained about).

VAT should be subjected to serious scrutiny. In the conditions of dynamic inflationary processes and its huge rate, this tax has now become one of the decisive factors holding back the development of production due to the violation of settlements in the national economy. After all, it increases by almost a quarter the prices that have already grown many times over. Its role is manifested in the fact that during the three years of the reforms only 65-70% of manufactured products are sold, and the mutual debts of enterprises and organizations have reached catastrophic proportions. Since this tax is undoubtedly very promising in a market economy, it is impossible to agree with the proposals for its elimination. It is necessary to work out its mechanism, bearing in mind a significant reduction in the rate. The reduction in the VAT rate, in turn, is aimed at increasing the volume of production, work and services, which, as calculations show, can significantly expand the limited possibilities of the budget. In addition, the same could be achieved with a justified increase in corporate property tax rates.

The value added tax is supplemented by excises on certain types of products. This is a relatively new for us, but generally accepted in world practice, form of withdrawal of excess profits received from the production of goods with a significant difference between the price determined by use value and the actual cost. The market economy inevitably gives rise to the need for excises.

Indirect taxes on consumption operate in almost all countries with a developed market structure. They usually come in two main forms: value added tax or sales tax. Therefore, it makes sense to compare the earmarking rates for this tax in different countries. In the United States, one of the main revenue sources for state budgets is the sales tax. Deductions from it are directed to municipal budgets. The rate ranges from 3% to 8.25%. In Japan, sales tax is levied at a rate of 3%, in Canada - 7.5%. In European countries, indirect taxes on consumption are usually higher. Thus, in Germany the sales tax is 14%, and for basic food products - 7%. Finland pays a value added tax of 19.5%.

The comparison allows us to conclude that the value-added tax plays a more fiscal than stimulating role in our country (its current rate is from 10% to 20%), about forced measures to reduce the budget deficit even at the cost of a possible narrowing of the tax base. Considering the prospects for development, it should be concluded that it is possible to reduce the tax rate and expand benefits.

2. 4. Instability of the tax system in Russia

Currently, taxpayers are complaining, and quite rightly, about the instability Russian taxes, the constant change of their types, rates, payment procedures, tax benefits, etc., which objectively creates significant difficulties in organizing production and entrepreneurship, in analyzing and forecasting the financial situation, determining prospects, and calculating budget payments. The fact is that the beginning of the 90s is a period of revival and formation of the Russian tax system.

The tax system introduced in 1990-1991 was very poorly adapted to market relations, did not take into account new phenomena and trends, and was practically outdated by the time it began functioning. The matter is that in the conditions of transition to the market old concepts about taxes were applied.

The clarifications and additions introduced into the course of economic reform inevitably affect the need to adjust individual elements of the taxation system. This is also required by the ongoing processes of inflation in the country's economy, the growth of the budget deficit, the fall in the level of production in industry and agriculture. Tax rates and objects of taxation are changing, some benefits are being canceled and new ones are being introduced, sources of tax payment are being clarified. Numerous changes and additions are made to the instructional and methodical material on taxes.

In December 1993, a presidential decree abolished the provision on the norm, according to which regional and local authorities have the right to impose or not to introduce only those taxes that are stipulated by the law "On the Fundamentals of the Tax System in the Russian Federation." As a result, like mushrooms after the rain, exotic taxes began to appear, such as a tax on a decline in production or on investments outside the region, on cattle driving or on the maintenance of a football team. It is alarming that, on the basis of the decree, peculiar customs barriers have arisen within Russia in the form of fees for the entry or import of goods into the territory of a region or republic, as well as for the export of goods outside the region. Taxes "exported" by one region to others also began to pose a great danger. For example, Tuva introduced its own excises on certain types of food and mineral raw materials. Since these excise taxes are included in the price of products, and products are sold outside the republic, the tax is actually collected from “foreign” taxpayers, and goes to its own budget. Similar examples could be continued. The Russian tax system has begun to resemble a patchwork quilt, the number of patches in which is rapidly increasing. This not only fails to stabilize the tax system, but also drives those large enterprises that operate in different regions of the country or make decisions about investments in the Russian economy.

It seems important to compare the new tax system in Russia with the taxes in force in different countries. foreign countries, because the transition to a market economy is unthinkable without using the experience of Western states along with all the best that was available in the USSR.

According to foreign experts, Western entrepreneurs manage to hide from taxation from 10 to 30% of their income. According to experts of the State Tax Service of Russia, this figure may be even higher. This, in turn, creates huge difficulties in replenishing the budget.

Today, tax rates in the country are set without a sufficient economic analysis of their impact on production, on stimulating investments, etc. Meanwhile, when setting tax rates, it is necessary to take into account their impact not only on this, but also on the elimination of conditions conducive to a completely legal departure of the taxpayer from paying taxes. It is an axiom that the consequences of tax evasion are less if different types of income are taxed at the same rates. Otherwise, there is a tendency to redistribute income in favor of those that are taxed at the lowest rate.

The current tax system in the country with poorly developed theoretically and economically tax rates forces the introduction of new (and sometimes completely non-market) types of exemptions that, according to the authorities, can offset the negatives associated with the arbitrariness of tax rates on individual incomes. Therefore, now, due to the lower rate, it is more profitable to allocate funds for wages than to pay income tax. Tomorrow this may lead to the fact that all income will go to personal consumption. Therefore, it is important that incomes are taxed at the same average rates, so that, other things being equal, the entrepreneur does not have a motive to redistribute incomes in order to "legally" reduce the amount of tax paid.

As we can see, the instability of our taxes, the constant review of rates, the number of taxes, benefits, etc., undoubtedly plays a negative role, especially during the transition of the Russian economy to market relations, and also hinders both domestic and foreign investment.

Ways to reform the tax system

Russian Federation

3. 1. Ways to reform the legal framework

First, with regard to the conceptual apparatus, without pretending to be complete in the definition, we will try to identify some features of the concepts mentioned above.

Usually they indicate that taxes and fees are mandatory payments to the budget, established by the state in the person of the legislature. The non-equivalence of payment, understood as the absence of a counter good equal to this payment, can also be considered a common feature for tax and collection. The listed features, which are true in essence, still do not allow us to distinguish between the concepts of "tax" and "fee" from other mandatory payments. It seems that the goal can be achieved if reflected in the definition economic essence these payments, the need for taxation as an institution designed to economically ensure the activities and functioning of the state.

So, nevertheless, a distinctive feature of the collection should be considered its connection with the commission of certain legally significant actions by state bodies or self-government bodies in favor (in the interests of) citizens and organizations. When levying taxes, there is no such connection.

3. 2. Proposals of Russian economists

In what directions should the current tax system of the country be improved? V. G. Panskov suggests: “. The very first step in this direction should be the differentiation of tax rates (primarily income tax) with the establishment of the minimum possible rate for priority sectors of the economy and the maximum for trade, supply and intermediary organizations. “That is, ultimately, to significantly increase the tax burden on the end consumer. (REJ, 1994, N 3, S. 20-21)

“At the same time,” V. G. Panskov continues, “the statutory income tax rate should be increased or decreased depending on the growth (decrease) in production volume in comparable prices. In particular, it is expedient to establish a procedure in which for each percentage increase (decrease) in the volume of production, the tax rate is respectively reduced (increased) by 0.5-0.7 points. At the first stage, this procedure could be established for the priority sectors of the national economy, and later extended to other enterprises.

The transition to the use of free (market) prices and tariffs, which are formed under the influence of supply and demand, in the conditions of the almost complete absence of competition between producers of goods and services, in a number of cases led to a sharp increase in the mass of profits and, accordingly, profitability, which is not the merit of those who have it. Given these circumstances, during the transition period and stabilization of the economy, it would be necessary to introduce a tax on excess profits in the form higher rate tax applied in cases where the level of profitability exceeds 50%. Something similar has already been proposed, but the stakes of 90% of the profits made in excess of the 100% profit margin are too high. It would be more expedient to introduce a softer progression of the increase in the taxable rate: 0.5 points for each point exceeding the profitability level of 50%. "

In addition, VG Panskov proposes to reduce the number of both potential and actually paid taxes. First of all, this applies to local taxation. It is time to revise the system of local and regional taxes, eliminate its plurality, establish no more than 4-5 types of taxes, primarily property taxes.

“The reform of the current tax system, according to V. G. Panskov, should be carried out (simultaneously with its simplification) in the direction of creating favorable tax conditions for producers, stimulating the investment of wages in investment programs, providing a preferential tax regime for foreign capital attracted in order to solve the priority tasks of the development of the Russian economy. “These areas are directly related to almost all federal and regional taxes. Among them, profit and value-added taxes are of key importance, which decisively determine the tax burden on commodity producers and, due to this, are capable of either suppressing production or becoming a powerful lever for stimulating it.

As a result, V. G. Panskov concludes that in the context of inflation, a spontaneous adjustment of legislation and a permanent, as a rule, at the end of the year, change in tax rates are no longer suitable: a fundamentally new taxation system is needed. “In relation to the incomes of the population, - according to V. G. Panskov, - it is designed to ensure the stability of the classification of income groups and tax rates for at least 3-5 years - so as not to revise them annually. To do this, I think it is necessary to determine the income subject to taxation not in absolute monetary terms, but in the number of minimum wages on a monthly cumulative basis. the value of tax rates both for the lower limit of the income of each group, and income above it should be set only as a percentage. Such an approach will clearly reveal the share of the taxpayer contributed to the budget from the absolute amount of his income. In this case, the taxpayer will be less concerned about the significant difference between the share of tax on the lower income limit and above it. "

Candidate of Economic Sciences Belyakov A. A. offers another way to solve the problem of reforming the tax system: “This is the way to increase the produced mass of commodities. And it is necessary to start not with "inflation", but with the production itself. Its increase will also reduce the rise in prices (if only because the revenue part of the state budget will begin to increase relatively). Only in the case of an increase in labor productivity can taxes become acceptable both for production and financial stabilization. With an increase in value-added production by 2-3 times, the VAT tax rate can be reduced to the European level (10-12%) without damage to the budget. With the simultaneous growth of the profitability of production and the mass of profits, the funds from the latter going to investments will also increase to a level acceptable for the development of the economy, even if the current tax rates for this profit remain unchanged. "

Due to severe shortage working capital and non-payment taxes, and so in fact are not paid by most of the completely law-abiding enterprises. The total shortfall in taxes for 10 months of 1994 amounted to 35%.

“Such enterprises will not even notice a decrease in the tax rate,” A. A. Belyakov believes, “they have no funds for salaries, not to mention taxes and investments. "

Of course, radical ways of reforming are also proposed. The popularity of radical ideas for reforming tax legislation is enormous. Their authors are not attracted by the prospect of a serious analysis of contemporary financial position countries, research on the problems of distribution of the tax burden, hard work to correct mistakes and overcome difficulties. It is far more effective to demand a radical replacement of taxes, the construction of a tax system on unprecedented principles. It doesn't matter that these principles have never been used anywhere, but one can pass for a tough reformer, giving the country another perestroika thrashing. Abolish income tax and personal income tax, remove VAT and customs duties, increase resource payments, reduce the tax system to two or three taxes - this is the circle of demands of tax innovators. Although at the same time no one puts forward the ideas of reducing government spending, that is, reducing the tax burden.

Meanwhile, the existing projects for changing tax legislation clearly reflect two fundamentally different concepts for the development of tax reform: evolutionary and revolutionary. The latter includes projects of the Central Economics and Mathematics Institute of the Russian Academy of Sciences (CEMI) and the Association "Taxes of Russia" (ANR).

As for the ideas announced by CEMI, they have very little to do with taxes. By abolishing VAT and all other taxes, as well as payroll charges, the project prioritizes income tax at a rate of 50-60%, which is further transformed into “a priori payments” aimed at regulating the “level of profit left”. This system of global profit management turns into absolute control over each enterprise.

Unlike the CEMI project, in which profit is almost the only object of taxation, the draft tax code of the Taxes of Russia Association is the other extreme, where there is no place for either income tax or personal tax. Here, at the center of the tax system is the taxation of funds directed by enterprises for consumption at a rate of 70%. In early 1993, the ANR project had already received an unambiguously negative assessment.

But at the same time, some of the ideas embodied in the PDA code are interesting and worth considering:

detailed regulation of "terms in tax relations";

creation of commissions on tax disputes;

formation of the Tax Policy Committee;

clarification of the place and procedure for "prosecutor's supervision in tax relations".

The only acceptable approach is an evolutionary approach to reforming the tax system. At the same time, it is possible to take as the basic draft of the Fundamentals of the tax system, proposed by the Federation Council. It is not only more complete than others, but it also has the advantage of being common part the most successful draft of the Tax Code, prepared by the Center for Foreign Investment and Privatization.

The draft of the Federation Council contains many fundamentally new provisions that are already in demand by life: the formulation of such concepts as a product, service, place of sale, taxpayer representation, classification tax violations and etc.

“Recently, there have been frequent proposals,” says the newspaper “Taxes” (1995, No. 4, p. 5), “about shifting the center of gravity in taxation from legal entities to individuals and about a sharp increase in property tax. DG Chernik (Head of the Tax Inspectorate for Moscow) is categorically against these measures. If the property tax is raised, it is the producer who will suffer the most. And at this time, when Russia needs to stop the decline in production. An increase in income tax is a blow to all citizens of our long-suffering Motherland. Indeed, income tax is the main one in many countries with developed market economies (Great Britain, USA, Germany, Austria, etc.). Nevertheless, we must not forget that the incomes of our citizens are ridiculously low compared to the same Great Britain. Even a highly paid Muscovite receives 110-120 dollars a month, and the average income of a Muscovite, according to the calculations of the inspection, in 1994 amounted to 350 thousand rubles a month. "

As a result, the conclusion suggests itself: 1 to solve the problem of taxes, as well as more common problems shortage of financial and investment resources, it is impossible, since soon everything is overstrained, developing on the verge of collapse, and production regulators do not work. And vice versa, it is possible to create normal financial conditions for the activities of commodity producers only in a much more manageable and regulated economic model, with low inflationary expectations and an efficient system of public and private investment in production.

“The key directions of such an approach are known,” says A. A. Belyakov, “. it is necessary to abandon the principle “the market will do everything itself” and, with the help of the state, improve the controllability of production at the level of individual enterprises, promote the comprehensive development and expansion of the production of high-quality commodity mass. And the main thing is to eliminate not the notorious "budget deficit", but the real factors in the development of domestic inflation. "

All that has been said here, of course, is only a framework, but at the same time, indispensable conditions for a qualitative renewal of the tax system and, in general, a way out of the crisis.

The RSPP (Russian Union of Industrialists and Entrepreneurs) proposes its own model of a rational, production-neutral tax system. Here are some excerpts from their program. (Data taken from REJ, 1994, N 11, p.

With the normative (as today) calculation of material costs, no more than 40% of the profits of commodity producers, going to current consumption, and no more than 60% of the corresponding profits of credit and financial commercial institutions should be withdrawn to the budget (today these figures are approximately 80 and 70%). Value-added tax as "comprehensive", complex and therefore inflationary, should be phased out; to introduce instead of it another burdensome indirect tax for the consumer is also inexpedient.

The total number of federal and local taxes should be no more than 13-14. And, I repeat once again, this number, as well as the measure of tax rigidity, should not be determined arbitrarily (say, “balance the budget”), but by internal logic, the minimum requirements for any rational tax system.

As we see proposals of various kinds, we have at least a dime a dozen. Of course, they deserve close attention, but let me remind you of the opinion of V. G. Panskov: in conditions of inflation, spontaneous adjustment of legislation and constant, as a rule, at the end of the year, changes in tax rates are no longer suitable: a fundamentally new taxation system is needed.

An analysis of reformist ideas in the field of taxes basically shows that the proposals put forward relate, at best, to certain elements of the tax system (primarily the rates, the benefits and privileges provided, the objects of taxation, the strengthening or replacement of one tax by another). There are practically no proposals for a fundamentally different tax system corresponding to the current phase of the period of transition to market relations. And this is not accidental, because an optimal tax system can be deployed only on a serious theoretical basis.

3. 3. Taxes and investments

The instability of the tax system is a significant, if not the main, economic factor, restraining attraction foreign capital into the Russian economy.

In the context of a decline in production, continuing inflation and limited resources, it is of paramount importance to adopt measures in the tax legislation to stimulate investment activity.

It seems necessary to provide in the tax legislation a provision stating that the tax incentives and benefits established for foreign investors cannot worsen within a certain period of time (for example, five years).

The introduction of such an amendment would be a solid guarantee for the stability of the Russian tax system for foreign investors. However, it would be advisable to provide for enterprises with foreign investment some additional tax breaks and privileges. In particular, it would be necessary to restore two-year (for the Far East - three-year) "holidays" for income tax for those employed in the material production enterprises with a share of a foreign participant of at least 30%. At the same time, the proceeds from material production should be more than 70% of the total amount of proceeds. In the third and fourth years (in the Far East economic region- in the fourth or fifth), these enterprises would have to pay tax in the amount of 25% and 50% of the basic rate, respectively, but on the condition that the proceeds from activities in the field of material production exceed 80-90%.

3. 4. Theoretical and practical experience in the taxation of countries with a developed market

3. 4. Theoretical legacy

It will not be superfluous to repeat that taxes, as is known from foreign experience, are one of the most effective tools for indirect regulation of economic processes.

In the theory and practice of tax regulation in developed Western countries, tax policy in post-war years was built in accordance with the Keynesian concept of functional finance. According to this concept, the amount of expenditure and the rate of taxation are subject to the needs of regulating aggregate social demand, which must be kept at a level that ensures full use labor resources and capital while maintaining price stability (in this case, the budgetary equilibrium is sacrificed to the economic equilibrium). Starting from the 1980s, due to the decrease in the share public sector in the economies of developed countries and a decrease in the economic share of the state (reducing its direct intervention in the economy, mainly through a reduction in government spending), tax policy, along with the performance of regulatory functions, has become a means of ensuring a deficit-free budget. In a developed economy, this goal is achieved not by increasing the tax burden on producers and individuals, but by expanding the tax base and reducing government spending against the backdrop of large-scale and targeted tax cuts.

If until recently it was believed that high levels of taxes and the degree of progressiveness of tax scales correspond, as a rule, to high levels of economic development and social security of the population, now the general trend in the field of taxation in Western countries is to reduce the actual tax burden on corporate profits and personal income . At the same time, in a number of leading countries (USA, Japan, England and others), the tax base is expanding, and the number and size of tax benefits are decreasing.

In the current conditions, it is absurd to talk about "the identity of the levels of taxation in our economy and in the West." The absolute size of profits and added value there is much higher than in our country. Therefore, the degree of tax pressure there is actually several times less, despite the similarity of individual tax rates.

The role of individual taxes in budget formation in developed countries with market economies is usually as follows (%):

Taxes on personal income. 40

Corporate income taxes. 10

social contributions. thirty

Value Added Tax. 10

Customs duties. five

Other taxes and tax revenues. five

Thus, we can conclude that in the West, the main source of budget formation is the taxation of individuals and the tax burden lies more on citizens, thereby stimulating production.

American experts led by Professor Laffer theoretically proved that with an income tax rate of more than 50%, the business activity of firms and the population as a whole sharply decreases.

But it is impossible theoretically to calculate the ideal scale of taxation. It must be corrected in practice. Of no small importance are national, psychological and cultural factors. Americans, for example, believe that with such a scale of taxation that exists in Sweden - 75%, no one in the United States would invest in production. Thus, the growth of manufacturing activity in the United States after the 1986 tax reform was largely associated with a reduction in marginal tax rates.

Professor Mikhail Semenovich Bernshtam (USA) offers some practical developments regarding the import tariff, which can be used in our country as well. The import tariff, according to the professor, is capable of fulfilling at least three important tasks of the transition period. (REJ, 1993, N12, p. 31)

First, it is a powerful source of tax revenues to the budget. Moreover, since the tariff is selective, it can be used primarily in relation to non-essential goods, luxury goods, etc. In this case, we are talking about a highly progressive tax that helps the poor social strata at the expense of the rich.

Second, the import tariff protects the restructuring domestic industry from competition. Ronald I. McKinnon has developed a detailed model of a cascading, year-on-year declining import tariff.

Thirdly, (and this is especially important for the current Russian situation in Russia), an import tariff on non-essential goods will reduce import and foreign exchange demand (these are highly elastic demand goods). The state will be able to quickly concentrate the released currency and raise the exchange rate of the ruble. "

3. 4. 2. Benefits

The system of tax incentives for investment in the development of production in the UK. In accordance with the law, to determine the taxable income of corporations, all legally permitted expenses incurred in the reporting tax year are deducted from the gross income of the company. In particular, full deduction All research and development expenses are subject to the company's gross income. Depreciation deductions for machinery and equipment, industrial and agricultural buildings, etc. are also deducted. A rate of 25% of the residual value is used to write off machinery and equipment, which means that 30% of the cost of machinery and equipment purchased after 1986 will be written off for 8 years.

In recent years, in many countries of the West, tax incentives have become widespread, stimulating private investment in shares in order to increase capital inflows for productive accumulation. Tax credits, many of which were introduced in the mid-1980s, are available on certain types of investments.

Thus, in Belgium in 1982, the amounts spent on the purchase of shares of Belgian companies or certificates of agreed Bolgian “mutual savings” funds are allowed (up to a certain limit) to be deducted from the taxable amount of income, and since 1984 this benefit has been extended to other instruments of “venture” financing. , i.e., contributing to the formation and development of venture companies in the country.

In France, since 1978, there has been a tax credit on income in the amount of net purchases of shares listed on the stock exchange (a relief ceiling has been established).

In Ireland, in 1984, incentives were introduced for investments in venture capital companies.

Spain has provided a tax credit for purchases since 1979 valuable papers and investment in business areas.

Such is the case with the taxation of investments in industry.

3. 4. 3. Taxation of enterprises in Syria

Taxation of businesses in Syria. Currently, Syrian enterprises pay five taxes: income tax, land tax, real estate rent tax, working capital income tax, excises.

Among the taxes paid by Syrian businesses, two dominate the taxes: income tax and real estate rent tax. These taxes actively influence the financial condition of enterprises and their production interests.

Income tax is paid not only by enterprises and organizations that are legal entities, their subsidiaries, branches, but also by persons engaged in entrepreneurial activities (lawyers, doctors, blacksmiths, hairdressers and others).

The system of income tax rates has a complex structure: it includes both flat and progressive rates. This happens because income tax in Syria is levied on both the profits of legal entities and entrepreneurs. For example, industrial joint-stock companies and industrial limited companies pay tax at the rate of 32% and 42% respectively; other payers are taxed on the basis of a progressive scale of rates. It looks like this:

Group Amount of taxable income, sir. f. Bid, %

2 20001-50000 14

3 50001-100000 18

4 100001-120000 22

5 120001-400000 26

6 400001-600000 30

7 600001-800000 35

8 800000-1000000 40

9 over 1000000 45

In most countries with market system management (including in Syria), enterprises pay income tax once a year, based on actual results on the basis of a declaration submitted to the tax department.

A property rent tax was introduced in 1963. The object of this tax is the rent received from fixed assets used by enterprises. Tax rates are differentiated depending on the amount of rent received, and two scales of rates are applied: for enterprises that rent and do not rent real estate.

Real estate rent tax payers are all enterprises, with the exception of: public property, state real estate, institutions, municipalities that do not bring rent; real estate intended for the storage of agricultural products, premises for livestock, housing for agricultural workers; real estate owned by educational institutions; for a period of 6 years, new machinery and equipment purchased by industrial enterprises.

In connection with the decline in investment in fixed capital in Russia, one could recommend paying attention to the last benefit. It contributes to increasing the interest of entrepreneurs in the renewal and expansion of fixed assets.

Thus, Syria has a progressive scale of taxation.

3. 4. 4. The Swedish model of the tax system

The experience of Swedish specialists in the field of taxation also deserves close attention, if only because the combination of private enterprise and elements of public regulation is somewhat similar to the recently departed Soviet reality. In particular, the redistribution through the state budget of most of the GNP.

What exactly is meant by the "Swedish model of socialism"?

The main goal of the current ruling party in Sweden is

seek solutions to existing socio-political problems without prejudice to the interests of any groups of society and without damaging the economy, both in terms of labor productivity and the competitiveness of Swedish enterprises.

How do the Swedish leaders want to achieve their goal?

What is easy to assume: an increased level of taxation. The total amount of taxes levied in Sweden exceeds half of the GNP, while in other developed countries with market economies it ranges from 30% to no more than 45%.

As a result of the tax reform of the 1980s-1990s, the amount of direct taxes, taxes on dividends from shares and other forms of investment of capital was reduced, some indicators of income taxation were reduced, etc.

It should be noted that the Swedish taxation system is very extensive and includes numerous direct and indirect taxes and fees. The main direct taxes are national and communal (local) income taxes and national property tax. In addition, there is, as already mentioned, an extensive system of mandatory entrepreneurial social security payments.

The main indirect taxes are value added tax and excise duties on certain goods. Indirect taxes and social contributions are the main source of revenue for the budget of the central government, and direct - for local governments.

The system of taxation - both central and local - is established by the Swedish Riksdag, but local authorities determine the amount of taxes levied by themselves.

Tax on personal income is approximately 31%, if we are talking about amounts not exceeding 170 thousand kroons per year, including national - 100 kroons, and the rest goes to the local budget. For amounts over 170,000 kroons, a communal tax of 31% and a national tax of 100 kroons plus 20% are charged, making the total tax approximately 51%. (REJ, 1993, N8, pp. 91-92)

Property tax is levied mainly on individuals. The tax is progressive and amounts to: with net property (minus debt) up to 800 thousand kroons

0%, 800-1600 thousand kroons - 1.5%, 1600-3600 thousand kroons - 12 thousand kroons plus 2.5%, more than 3600 thousand kroons - 62 thousand kroons plus 3%.

Joint-stock companies pay national corporation tax, they are not charged property and utility taxes. Since 1991, the corporate tax has been reduced to 30%. The new government, which came to power in the fall of 1991, announced a further reduction in corporate tax: to 25%.

As we can see, the predominant share is taxes from the final incomes of various social groups of the population, and a smaller share is from taxes paid by private companies and banks.

3. 4. 5. In the end

Summing up, let us define the main goals of the modern tax policy of states with a market economy. They focus on the following basic requirements:

taxes, as well as the costs of their collection, should be as low as possible. This condition is most difficult for legislators and governments in their quest to balance budgets. But it is very easy to reduce the tax system to purely fiscal functions, forgetting about the need to expand the tax base, about the functions of stimulating production and entrepreneurial activities, and supporting free competition;

the tax system must comply with the structural economic policy, have clearly defined economic goals;

taxes should serve a more equitable distribution of income, double taxation of taxpayers is not allowed;

the procedure for collecting taxes should provide for minimal interference with the private life of the taxpayer;

discussion of draft laws on taxation should be open and transparent.

We should also be guided by these basic principles when creating a new tax system. At the same time, of course, we are not talking about mechanical copying, but about creative reflection based on a deep study of the history of development and the current state of the Russian economy.

Thus, there is a huge, and theoretically generalized and meaningful, experience in the collection and use of taxes in Western countries. But the orientation to their practice is very difficult, since it would be completely unreasonable not to give priority to the specifics of the economic, social and political conditions of today's Russia, which is looking for the best ways to reform its national economy.

But the above does not mean that the theoretical heritage of many generations of scientists-economists should be completely ignored. The most important requirements have already been formed that tax systems must meet, regardless of the development of market relations in the country, the level of maturity of its productive forces and production relations. These requirements have been fully confirmed by practice and must certainly be taken into account by us. By the way, they do not exclude, but on the contrary, suggest differences between different countries on the structure, set of taxes, methods of their collection, rates, fiscal powers of various levels of government, tax incentives and other important elements.

But at the same time, any tax system, wherever it is applied and no matter what specific features it is characterized, must meet certain cardinal requirements. The first and most important of them is the observance of the principle of equality and justice. First of all, this means: the burden of the tax burden should be distributed among all in an equal (not the same) measure, and each taxpayer is obliged to contribute his fair share to the state treasury.

The second indispensable requirement that the tax system must meet is the efficiency of taxation. The implementation of this requirement implies, firstly, that taxes should not have an impact on economic decision-making, or it should be minimal; secondly, that the tax system has an obligation to promote a policy of stability and successful development the country's economy. It is clear that in relation to our country, whose economy is in a deep crisis, this circumstance is of exceptional importance. A prerequisite for the effectiveness of the tax system is that it does not allow arbitrary interpretation, is understandable to taxpayers and accepted by the majority of society. Unfortunately, none of the above is not the case in our country. And the last condition for the implementation of the tax efficiency requirement: the administrative costs that are needed to manage taxes and comply with tax laws should be minimized.

Conclusion

A tax, duty, collection is understood as a mandatory contribution to the budget or to an off-budget fund, carried out in the manner prescribed by legislative acts. Taxes are direct and indirect, they differ in the object of taxation and in the mechanism of calculation and collection, in their role in the formation of the revenue side of the budget.

There are a number of generally recognized principles of taxation, the most important of which are: the real possibility of paying tax, its progressive, one-time mandatory nature, simplicity and flexibility.

The main functions of taxes are fiscal, social and regulatory. The tax policy of the state is carried out by providing individuals and legal entities with tax benefits in accordance with the goals of state regulation of the economy and the social sphere.

One of the main elements of a market economy is the tax system. It acts as the main instrument of state influence on the development of the economy, determining the priorities of economic and social development. In this regard, it is necessary that the tax system of Russia be adapted to new social relations, consistent with world experience.

The instability of our taxes, the constant revision of rates, the number of taxes, benefits, etc., undoubtedly plays a negative role, especially during the transition of the Russian economy to market relations, and also hinders investment, both domestic and foreign. The instability of the tax system today is the main problem of tax reform.

Life has shown the inconsistency of the emphasis placed on the purely fiscal function of the tax system: by robbing the taxpayer, taxes stifle him, thereby narrowing the taxable base and reducing the tax burden.

An analysis of reformist ideas in the field of taxes basically shows that the proposals put forward relate, at best, to certain elements of the tax system (primarily the rates, the benefits and privileges provided, the objects of taxation, the strengthening or replacement of one tax by another). Proposals on a fundamentally different tax

there is practically no system corresponding to the current phase of the period of transition to market relations. And this is not accidental, because an optimal tax system can be deployed only on a serious theoretical basis, which we do not yet have in Russia.

To date, there is a huge, and theoretically generalized and meaningful, experience in the collection and use of taxes in Western countries. But the orientation to their practice is very difficult, since it would be completely unreasonable not to give priority to the specifics of the economic, social and political conditions of today's Russia, which is looking for the best ways to reform its national economy.

In the West, in most countries with a developed market, the main source of budget formation is the taxation of individuals and the tax burden lies more on citizens, thereby stimulating production. This position is extremely important for us today.

In a situation where serious and decisive changes are being made and there is no time to move “from theory to practice,” building a tax system by “trial and error” is forced. But it is also necessary to think about tomorrow, when market relations will be established in the country. Therefore, it seems very important that research and educational institutions, which have highly qualified specialists in the field of finance and taxation, seriously engage in the development of the theory of taxation, using the experience of countries with developed market economies and linking it with Russian realities.

We emphasize that until an authoritative holistic concept of reforming taxation and its legal form is developed, the results of any research in this area will remain nothing more than the point of view of individual teams and specialists.

Too many problems have accumulated in the field of taxation that they could be presented within the framework of one term paper. A small part of them will be solved one way or another in the near future. But most of them will again be postponed until better times, apparently, until the adoption of the Tax Code.

Bibliography

2. Law "On changes in the tax system of Russia". "E. and Zh., No. 4 1994

3. Kiperman G. Ya. Belyalov A. 3. "Taxation of enterprises and citizens in the Russian Federation", Moscow, IEC "AITOLAN", 1992

4. Tax Code of Russia. Project. Moscow, "Ridas", 1996

5. Appendix to the magazine "Consultant". Russian tax system. Moscow, 1996

6. Collection of legislative acts of the Russian Federation on taxes. 1991, 1992, 1993

Item Description: "Taxes and Taxation"

The obligation to pay taxes and fees is enshrined in the Constitution of the Russian Federation. In accordance with Article 57 of the Constitution of the Russian Federation, everyone is obliged to pay legally established taxes and fees.

In the process of levying taxes, tax relations arise between the state represented by legislative and administrative authorities and taxpayers. The system of regulation of tax relations is a set of legislative and regulatory acts of various levels containing tax laws and regulations: federal laws, laws and acts of the subjects of the Russian Federation, departmental regulations and acts of local self-government. The procedure for calculating and levying taxes determines the main aspects of taxation.

Literature

1. R.M. Nureyev. Economics of development of a model for the formation of a market economy. – M.: Infra-M, 2001. – 240 p.
   
2. V.A. Kardash. Conflicts and compromises in a market economy. – M.: Nauka, 2006. – 248 p.
   
   

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The main source of government spending coverage are taxes, the essence and nature of which are revealed in various models of building tax systems, or tax theories. Economists distinguish the following theories of taxes: a) general, which reflect the purpose of taxation in general; b) private, investigating certain issues of taxation.

A tax is a burden imposed by the state in a legislative manner, which provides for its size and payment procedure (A. Smith). The Scottish economist puts forward the thesis about the unproductive nature of public spending, therefore, he considers the tax to be harmful to society.

On the other hand, the tax is a recognized necessity, the need for economic and social development. In these statements, the dual nature of taxation can be traced.

A tax is a sacrifice and at the same time a blessing if the services of the state at the expense of this sacrifice are beneficial (J. Sismond de Sismondi).

A tax is a forced payment to the government by a household or firm of money (or the transfer of goods and services), in exchange for which the household or firm does not directly receive goods or services (K. McConnell and S. Bru). Taxes are compulsory fees collected from the population in a certain territory, on the basis established by law, in order to cover the general needs of the state (Soviet Financial Encyclopedia).

Principles of taxation. In the tax field, basic ideas and provisions are applied, which are called the principles of taxation. The economic principles of taxation were first formulated by A. Smith. Currently, they have undergone some changes and can be briefly characterized as follows.

1. The principle of justice: everyone should take part in financing the state's expenses in proportion to their income and capabilities. The methodological basis is progressive taxation: whoever receives more benefits from the state must pay more taxes.

2. The principle of proportionality: it means a balance between the interests of the taxpayer and the state budget. This principle is characterized by the Laffer curve, which shows the dependence of the tax base on changes in tax rates, as well as the dependence of budget revenues on the tax burden.

3. The principle of taking into account the interests of taxpayers: it means the simplicity of calculating and paying tax. This principle is revealed through: a) the principle of certainty - the amount, method and time of payment must be exactly known to the taxpayer; b) the principle of convenience - the tax is levied at such a time and in such a way that is most convenient for the payer.

4. The principle of economy (efficiency): it means the need to reduce the costs of the state from the collection of taxes. The amount of fees for a separate tax should exceed (and approximately twice) the cost of its maintenance.

Functions of taxes. The implementation of the practical purpose of taxes is carried out through their functions: fiscal, regulatory, social, control. fiscal the function of taxes means the formation of state revenues by accumulating funds in the budget and off-budget funds to finance socially necessary needs. These funds are spent on social services and economic needs, support for foreign policy and security, administrative and management expenses, payments for public debt. Regulatory the function of taxes is designed to solve certain tasks of the tax policy of the state through tax mechanisms. This function involves the impact of the taxation system on the investment process, entrepreneurial activity, decline or growth in production, as well as its structure. Social the function of taxes affects the problems of fair taxation and is implemented through: a) unequal taxation of different amounts of income (use of a progressive taxation scale); b) the use of tax discounts (for example, from the income of citizens directed to the acquisition or construction of new housing); c) the introduction of excise taxes on luxury goods (for example, an excise tax on jewelry). Therefore, citizens with high incomes must pay to the budget large sums taxes and vice versa. At its core, the social function regulates the size of the tax burden based on the amount of income of an individual. Control the function of taxation allows the state to monitor the timeliness and completeness of tax payments to the budget, compare their size with the need for financial resources and thus influence the process of improving tax and budget policy. The combination of these functions in the construction of the tax system contributes to the economic growth of the state and social security of the population.

17. Main types of taxes; classification of taxes on a territorial basis, according to the mechanism of collection, in relation to budgets of different levels.

Tax is a complex system of relations that includes a number of elements. According to the Tax Code, when establishing taxes, all elements of taxation must be determined. Elements of taxation are divided into three groups:

1) the main (mandatory) elements of the tax, which must always be specified in a legislative act when establishing a tax. According to Art. 17 of the Tax Code, a tax is considered established only if the taxpayers and the following elements of taxation are determined: the object of taxation, the tax base, the tax period, the tax rate, the procedure for calculating the tax, the procedure and terms for paying the tax;

2) optional elements that are not mandatory, but may be determined by a legislative act on taxes (for example, tax incentives);

3) additional elements that are not mandatory for establishing a tax: the subject of the tax, the scale of the tax, the tax unit, the source of the tax, the tax salary, etc.

Basic elements of taxation. The main (mandatory) elements of the tax include:

a) subject of taxation (taxpayer) - a person to whom, in accordance with Art. 19 of the Tax Code imposes the obligation to pay taxes (or fees). According to Russian legislation, the subjects of taxation are organizations and individuals. The tax can be paid directly by the taxpayer or withheld at the source of income payment; b) the object of taxation is an action, event, state that determines the obligation of the subject to pay tax (for example, making a turnover for the sale of goods, owning property, making a sale and purchase transaction, entering into an inheritance, receiving income, etc.);

c) tax base. It is a quantitative expression of the subject of taxation and is the basis for calculating the amount of tax (tax salary), since it is to it that the tax rate is applied.

In Art. 53 of the Tax Code defines the tax base: it is a cost, physical or other characteristic of the object of taxation. Accordingly, tax bases with cost indicators (the amount of income) differ; with volume and cost indicators (volume of services sold); with physical indicators (volume of extracted raw materials);

d) tax period - the period during which the tax base is formed and the amount is finally determined tax liability;

e) tax rate - the amount of tax per unit of taxation. (tax rates should be classified according to various factors.

So, depending on the method of determining the amount of tax, the rates are divided into equal (an equal amount of tax is set for each taxpayer); solid (for each unit of taxation, a fixed amount of tax is determined, for example, 70 rubles per 1 sq. m of area); interest (a certain percentage of the tax liability is provided for each ruble). Depending on the degree of variability of tax rates, general rates are distinguished; elevated; reduced (for example, with a general VAT rate of 20%, a reduced rate of 10% is provided). Depending on the content, the rates may be marginal (such rates are directly established in the regulatory act on tax); actual (they are defined as the ratio of tax paid to the tax base); economic (defined as the ratio of tax paid to all income received);

f) the procedure for calculating the tax. There are two tax calculation systems: non-cumulative (taxation of the tax base is provided for in installments) and cumulative (tax is calculated on an accrual basis from the beginning of the period);

g) the procedure for paying tax, i.e. method of paying the amount of tax to the relevant budget (off-budget fund). It involves solving the following questions:

Direction of payment (to the budget or off-budget fund);

Means of tax payment (in rubles, currency);

Payment mechanism (non-cash or cash, to the tax collector's cash desk, etc.);

Features of tax payment control.

The amount of tax payable within the established time limits is transferred by the taxpayer or other obligated person (Article 58 of the Tax Code). At the same time, the obligated person may be required to submit a tax return and other documents to the tax authority (Article 24 of the Tax Code). The main ways to pay taxes are:

Payment of tax according to the declaration (the taxpayer is obliged to submit to set time to the tax authority an official statement of their tax obligations - a tax return);

Payment of tax at the source of income (the moment of receipt of income is preceded by the moment of payment of tax; this is, as it were, automatic withholding, non-cash method);

Cadastral method of tax payment (the tax is levied on the basis of external signs of the estimated average profitability of the property; in this case, fixed terms for the tax payment are set);

h) terms of payment of taxes and fees. According to Art. 57 of the Tax Code, they are established in relation to each tax and fee. The terms of payment are determined by the calendar date or the expiration of a period of time calculated in years, quarters, months, weeks and days, as well as an indication of an event that should occur or occur, or an action that should have been committed.

Optional elements of taxation. They are represented by tax incentives. Benefits for taxes and fees are recognized as provided certain categories taxpayers and payers of fees advantages over other taxpayers or payers of fees, including the possibility not to pay a tax or fee or pay them in a smaller amount. Tax incentives are used to reduce the size of the tax liability of legal entities and individuals; to delay or installment payments. Tax incentives are divided into three types:

a) exemptions - tax benefits that remove certain items (objects) of taxation from taxation;

b) discounts - benefits that reduce the tax base;

c) tax credits - benefits that reduce tax rate or tax pay. They represent the replacement of a tax or part of it by natural execution. This benefit is provided to the taxpayer by local authorities within the amount of tax credited to local budgets in connection with his activities in any encouraged area or depending on his social and property status (for example, a loan for the disabled). There are the following forms of granting tax credits:

Reducing the tax rate;

Deduction from the tax salary (gross tax);

Postponement or installment payment of tax paid;

Return of previously paid tax, part of the tax (tax amnesty);

Credit for previously paid tax;

Target (investment) tax credit;

d) investment tax credit - such a change in the tax payment deadline, in which the organization, if there are appropriate grounds, is given the opportunity to certain period and within specific limits to reduce their tax payments. In the future, the taxpayer gradually repays its debt on loans and accrued interest. The procedure and conditions for the provision of investment tax credit defined in Art. 67 NK.

Additional elements of taxation. These elements include:

a) the subject of the tax - a real thing (land, car, other property) and intangible benefit (state symbols, economic indicators, etc.);

b) scale of the tax - the characteristic (parameter) of measurement of the subject of the tax established by the law. The scale of the tax is determined by cost and physical characteristics. When measuring income or the value of goods, monetary units are used as the tax scale, when calculating excise taxes on alcohol - the strength of drinks, when determining the tax on vehicle owners - engine power, engine size or car weight;

c) unit of tax. As an additional element of the tax, it is closely related to its scale and is used to quantify the tax base. The unit of tax should be considered a conventional unit of the accepted scale: when taxing land, it is a hectare, square meter; for taxation of value added - ruble; when calculating tax on owners of motor vehicles - horsepower;

d) tax sources - the reserve used for its payment. The source is the income and capital of the taxpayer; in relation to the economic activity of the enterprise - such economic indicators as cost, financial results, profit, etc.;

e) tax salary - the amount paid by the payer to the state treasury for one tax.

Classification of taxes. Grouping taxes according to the methods of their establishment and collection, the nature of the applicable rates and objects of taxation, etc. is a classification of taxes. It can be carried out according to the following criteria.

1. According to the method of collection, there are:

a) direct taxes, which are levied directly on the income or property of the taxpayer. The final payer of direct taxes is the owner of property (income). These taxes are divided into:

Real direct taxes paid taking into account not the actual, but the estimated average income of the payer (for example, taxes on the property of legal entities and individuals);

Personal direct taxes levied on income actually received, taking into account the actual solvency of the taxpayer (for example, corporate income tax);

b) indirect taxes, which are included in the price of goods, works, services. The final payer of indirect taxes is the consumer of goods, works, services. In turn, indirect taxes are divided into:

For indirect individual taxes, which are subject to certain groups of goods (for example, excises);

Indirect universal taxes, which are mainly levied on all goods, works, services (for example, VAT);

Fiscal monopolies that apply to all goods, the production and sale of which are concentrated in state structures;

Customs duties imposed on goods and services when crossing the state border (export-import operations).

2. Depending on the body that establishes and has the right to change and specify taxes, there are:

a) federal (nationwide) taxes, which are determined by the legislation of the country and are uniform throughout its territory;

b) regional taxes, which are established in accordance with the legislation of the country by the legislative bodies of its subjects;

c) local taxes, which are introduced in accordance with the legislation of the country by local authorities.

3. According to the target orientation of the introduction of taxes, there are:

a) abstract (general) taxes intended for the formation of state budget revenues as a whole;

b) targeted (special) taxes, which are introduced to finance a specific area of ​​government spending.

4. Depending on the subject-taxpayer, taxes are subdivided:

a) for those levied on individuals (for example, personal income tax);

b) levied on legal entities (for example, corporate income tax);

c) related taxes paid by both individuals and legal entities (for example, land tax).

5. Depending on the method of taxation, there are:

a) equal taxes, characterized by the same amount of tax for each taxpayer;

b) proportional taxes levied at a single rate for any amount of income;

c) progressive taxes, characterized by an increase in the rate with an increase in the tax base;

d) regressive taxes, the rate of which decreases with an increase in the size of the object of taxation.

6. Depending on the tax base, taxes can be subdivided:

a) on aggregate taxes that are levied, for example, on the property of one taxpayer (tax on property of an enterprise);

b) partial taxes - they are applied in relation to separate species property (for example, to land);

c) gross taxes, i.e. taxes, the calculation of which is based on the asset balance of the enterprise, including borrowed funds;

d) net taxes (net taxes) - they are levied on the difference between all property and attracted funds.

7. According to the level of the budget to which the tax payment is credited, taxes are allocated:

a) fixed, which are wholly received in one or another budget (for example, customs duties);

b) regulatory, which are received simultaneously in different budgets in the proportion determined by law (for example, corporate income tax).

8. According to the order of introduction, taxes are divided:

a) obligatory, levied throughout the country, regardless of the budget in which they come (tax on personal income);

b) optional, which are provided for by the basics of the tax system, but their introduction and collection are within the competence of regional and local authorities (license fees).