The tax system of the Russian Federation and ways to improve it. The Russian tax system and ways to improve it

Ministry of General and Vocational Education

Russian Federation

Belgorod State Technological Academy

Building materials

department economic theory

COURSE WORK

in the course "Economic Theory"

« Tax system Russia and ways to improve it"

Completed by: Pashnev Vladislav Aleksandrovich

1st year student at FEM

Head: Agarkov Petr Danilovich

Ph.D., Associate Professor

Belgorod 1997 -

1. Introduction.
2. The essence of the concept of “tax” and the objective necessity of its existence.

a) definition of the concept of “tax”;

b) the role of taxes in the economy.

1. Development, role and functions of taxes.
2. Some difficulties in collecting taxes.
3. Structure of the tax system of the Russian Federation. Services - Tax Inspectorate and Tax Police Department.
4. Principles and mechanism of taxation.

a) modern principles of taxation;

b) the principle of receiving benefits;

c) the principle of solvency.

1. Types of taxes, their classification.

9. Improvement of the tax system in 1997.

10. Conclusion.

1. INTRODUCTION.

Since 1992, a new tax system has been in effect in our country. The basic principles of its construction were determined by the law on “Fundamentals of the tax system in the Russian Federation” dated December 28, 1991 (introduced from January 1, 1992). He establishes a list of those going to budget system taxes, fees, duties and other payments, determines payers, their rights and obligations, as well as rights and obligations tax authorities.

The establishment and abolition of taxes, fees, duties and other payments, as well as benefits for their payers, is carried out by the highest legislative body and in accordance with the above law.

The new tax legislation contains many innovations that correspond to modern market economy. For the first time legal and individuals, resellers of cars, computer equipment and personal computers will pay taxes. A fee is charged on transactions made on commodity exchanges and during the sale and purchase of currency. Transaction amounts are established by local authorities by purchasing a one-time coupon or temporary payment and are fully credited to the local budget. Another important tax- for advertising. It must be paid by legal entities and individuals advertising their products and services.

The law establishes that the taxation system operates without changes until a special tax reform decision is made to change the list tax object taxation and methods of their collection.

2. THE ESSENCE OF THE CONCEPT OF “TAX” AND THE OBJECTIVE NECESSITY FOR ITS EXISTENCE.

What is a tax? Tax is what we are used to paying for everything. For everything we consume, receive or use. For example, just in order to earn money for a loaf of bread and buy it, we already pay taxes from our salaries, taxes that are included in the consumer value of goods - bread, etc. And taking into account the taxes established by the state, it turns out that we actually have to earn 2 and more than times the use value of bread.

A tax, as well as a fee, a duty are mandatory contributions to the budget of the appropriate level or to an extra-budgetary fund, made by payers in the manner and under the conditions determined legislative acts.

Taxes arose along with commodity production, the division of society into classes and the emergence of the state, which required funds to maintain the army, navy, officials and other needs.

“The economically expressed existence of the state is embodied in taxes,” K. Marx rightly emphasized.

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

Main elements of tax:

1. who pays. (enterprise employee, population, etc.)
2. which is taxable. (income, property, goods, activity)
3. source of tax payment. (salary, profit, %)
4. Unit measurement of the object of taxation. (money amount, hectares of land, horsepower)
5. The value of the tax rate. (share per unit of taxation)
6. Tax benefits.

Due to tax contributions financial resources of the state are formed, accumulated in its budget and extra-budgetary funds ( social insurance, Pension Fund, employment fund, compulsory health insurance fund).

Taxes are a necessary link economic relations in society. The development and change of forms of government is always accompanied by a transformation of the tax system. Currently, taxes are the main form of government revenue.

In addition to this purely financial function, the tax mechanism is used for the economic impact of the state on social production, its dynamics and structure, and on the development of scientific and technological progress.

3. DEVELOPMENT, ROLE AND FUNCTIONS OF TAXES.

In a market economy of any country, taxes play such an important role that we can say with confidence: without a well-established, clearly operating tax system that meets the conditions for the development of social production, an effective market economy is impossible.

What exactly is the role of taxes in a market economy, what functions do they perform in the economic mechanism? When answering these questions, they usually start with the fact that taxes play a decisive role in the formation of the revenue side of the state budget. This is certainly true. But this is not the main thing to characterize the role of taxes: the state budget can be formed without them. At least with the help of economic standards for deductions from profits to the budget, which have been used in our country for a number of years. The first place should be given to a function that cannot be dispensed with in an economy based on commodity-money relations. This function of taxes is REGULATORY.

Market economy in developed countries is a regulated economy. Disputes on this matter, to which our press paid tribute, are pointless. Imagine an efficiently functioning market economy in modern world, not regulated by the state, is impossible. How it is regulated, in what ways, in what forms, etc. is another matter. Here, as they say, options are possible. But whatever these forms and methods, the central place in the regulatory system itself belongs to taxes.

State regulation is carried out in two main directions:

• regulation of market, commodity-money relations. It consists mainly in determining the “rules of the game”, that is, the development of laws and regulations that define the relationships between persons acting in the market, primarily entrepreneurs, employers and hired workers. These include laws, regulations, instructions of government bodies regulating the relationship between commodity producers, sellers and buyers, the activities of banks, commodity and stock exchanges, as well as labor exchanges, trading houses, establishing the procedure for holding auctions, fairs, rules for the circulation of securities, etc. . This is the direction government regulation the market is not directly related to taxes;
• regulation of the development of the national economy and social production in conditions where the main objective economic law operating in society is the law of value. Here we're talking about mainly about the financial and economic methods of the state’s influence on the interests of people and entrepreneurs in order to direct their activities in the desired direction that is beneficial to society.

In market conditions, methods of administrative subordination of entrepreneurs are dying out, or at least being reduced to a minimum, and the very concept of a “superior organization” that has the right to manage the activities of enterprises with the help of orders, commands and orders is gradually disappearing. But the need to subordinate the activities of entrepreneurs to the goals of combining their personal interests with public interests does not disappear. At the same time, you cannot order, you cannot force. How is it possible?

Adequate market relations is only one form of influence on entrepreneurs and hired workers, sellers and buyers - a system of economic coercion combined with material interest, the opportunity to earn almost any amount of money. In a market economy, the familiar word “pay” is dying out; people there do not receive, but earn (with the exception of the unemployed), and even then they, as a rule, earned their allowance through labor in the previous period.

Thus, the development of a market economy is regulated by financial and economic methods - through the use of 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. Taxes occupy a central place in this complex of economic methods.

By manipulating tax rates, benefits and fines, changing tax conditions, introducing some taxes and eliminating others, the state creates conditions for the accelerated development of certain industries and productions, and contributes to solving pressing problems for society. So, at the present time, perhaps, there is no task more important for us than the rise Agriculture, solving the food problem. In this regard, in the Russian Federation, collective farms (including fishing farms), state farms, and other agricultural products are exempt from income tax. If the share of income from non-agricultural economic activity on a collective farm or state farm is less than 25%, then they are exempt from taxes, if more than 25%, then the profit received from such activities is taxed in the general manner.

The above provisions can serve as an example of the state using the capabilities of the tax system to influence the development of the economy in the direction necessary for society.

Another example. It is well known that an effectively functioning market economy cannot be imagined without the development of small businesses. Without it, it is difficult to create an economic environment favorable for the functioning of commodity-money relations. Our large and super-large enterprises, the “mastodons” of industry, cooperating, as a rule, with the same “mastodons” from related industries, are poorly adapted to competition and do not have the flexibility and agility characteristic of the market.

The state should promote the development of small businesses and support them in every possible way. The forms of such support are varied: the creation of special funds for financing small enterprises, preferential lending for their activities, etc. But the main means of assisting small businesses is special preferential terms taxation.

In Russia, small enterprises include enterprises of all organizational and legal forms with an average number of employees in industry and construction of up to 200 people, in science and scientific services - up to 100 people, in other sectors of the production sector - up to 50 people, in non-production sectors spheres - up to 15 people. For such enterprises, two very significant tax benefits have been established. The first of them is that the profit directed by small enterprises to the construction, reconstruction and renewal of basic production assets, development new technology, is completely exempt from taxes.

No less significant is another benefit, which provides for taking into account two parameters simultaneously - not only the size of the enterprise, but also the type of activity: enterprises producing and processing agricultural products, producing consumer goods, construction, repair and construction are exempt from income tax in the first two years of operation and production building materials provided that the revenue from these activities is more than 70% in total amount revenue from sales of products (works, services). Unlike the first benefit provided to small enterprises, the latter is limited in time: the enterprise uses it for two years from the date of its registration. Obviously, it is aimed at helping small businesses get stronger and, as they say, get on their feet.

Another function of taxes is stimulating. With the help of taxes, benefits and sanctions, the state stimulates technological progress, an increase in the number of jobs, capital investments in the expansion of production, etc. Stimulating technical progress through taxes is manifested primarily in the fact that the amount of profit aimed at technical re-equipment, reconstruction, expansion of production of consumer goods, equipment for food production and a number of others is exempt from taxation.

This benefit is, of course, very significant. The previous Tax Law did not include this benefit. An obvious step forward has been taken. Obvious, but inconsistent. In many developed countries, research and development costs are exempt from taxation. This is done in different ways. Thus, in Germany, these costs are included in the cost of production and are thereby automatically exempt from taxes. In other countries, these costs are fully or partially excluded from taxable income. A similar rule was provided for in our previous legislation: taxable profit was reduced by an amount equal to 30% of the costs of research and development work. It would be advisable even now to establish that the costs exempt from tax fully or partially (for example, 50%) include expenses for research institutes and R&D. Another way is to include these costs in production costs.

The idea of ​​full support for agricultural production and the desire to contribute to the revival of the Russian countryside permeates all of our tax legislation. For example, the Law “On Taxation of Bank Income” stipulates that the tax rate on bank income is 30%. At the same time, it was established that commercial banks having specific gravity credit investments in agricultural activities are at least 50% of all investments, the income tax rate is set one third lower than the general one - 20%.

Objectively, this means that if, under typical interest rate, for example, 18% can provide loans to agricultural enterprises and farmers at 15% per annum and at the same time the lender (bank) not only does not lose part of the profit, but even benefits due to preferential taxation.

The next function of taxes is distribution, or rather redistribution. Through taxes, funds are concentrated in the state budget, which are then directed to solving national economic problems, both industrial and social, and financing large intersectoral, complex target programs - scientific, technical, economic, etc.

With the help of taxes, the state redistributes part of the profits of enterprises and entrepreneurs, the income of citizens, directing it to the development of production and social infrastructure, to investments and capital-intensive and capital-intensive industries with long payback periods: railways and highways, extractive industries, power plants, etc. In modern conditions, significant funds from the budget should be directed to the development of agricultural production, the lag of which most painfully affects the entire state of the economy and the life of the population.

The redistributive function of the tax system has a pronounced social character. An appropriately structured tax system makes it possible to give a market economy a social orientation, as has been done in Germany, Sweden, and many other countries. This is achieved by establishing progressive tax rates, directing a significant part of the budget to the social needs of the population, and complete or partial tax exemption for citizens in need of social protection.

Finally, the last function of taxes is fiscal, the withdrawal of part of the income of enterprises and citizens for the maintenance of the state apparatus, the defense of the country and that part of the non-productive sphere that does not have own sources income (many cultural institutions - libraries, archives, etc.), or they are insufficient to ensure the proper level of development - fundamental science, theaters, museums and many educational establishments and so on.

This distinction between the functions of the tax system is conditional, since they are all intertwined and carried out simultaneously. 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 implementing a particular business decision, transaction, etc. will be. financial transaction and so on. Uncertainty is the enemy of entrepreneurship. Entrepreneurial activity is always associated with risk, but the degree of risk at least doubles if the instability of market conditions is added to the instability of the tax system, endless changes in rates, tax conditions, and in the conditions of our sad memory of perestroika, the very principles of taxation.

Without knowing for sure what the conditions and tax rates 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 and cannot be “frozen” tax systems. 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 implementation. As these and other conditions change, the tax system ceases to meet the requirements placed on it and 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 (rates, benefits, etc.).

The combination of stability and dynamism, mobility of the tax system is achieved by the fact that no changes are made during the year (except for the elimination of obvious errors); the composition of the tax system (list of taxes and payments) must be stable for several years. In the conditions of our country, with its previous commitment to five-year plans (although from the standpoint of economic feasibility it is difficult to determine the advantages of our five-year plans over French, for example, four-year plans), it is advisable to take the period of relative stability equal to 5 years.

The tax system can be considered stable and, accordingly, favorable for entrepreneurial activity, if the basic principles of taxation, the composition of the tax system, the most significant benefits and sanctions remain unchanged (if, of course, tax rates do not go beyond the limits of economic feasibility).

Particular changes can be made annually, but it is desirable that they are established and known to entrepreneurs at least a month before the start of the new business year. For example, the state of the budget for the next year, the presence of a budget deficit and its expected size may determine the advisability of a reduction by 2-3 points or the need to increase profit or income tax rates by 2-3 points. Such private changes do not violate the stability of the economic system, and at the same time do not interfere with effective business activity.

Tax stability means relative invariance over a number of years of the basic principles of the taxation system, as well as the most significant taxes and rates that determine the relationship of entrepreneurs and enterprises with state budget. If we keep in mind today, then we should talk about value added tax, excise taxes, profit and income tax. Many other taxes and the very composition of the taxation system can and should change along with the change economic situation in the country and in social production.

For example, the tax on the resale of computer equipment and personal computers is opportunistic in nature: the “boom” in the sale of these goods will subside, domestic prices for them will approach world prices, and this tax will lose its meaning. Now in Russia there are almost three dozen taxes and fees, not counting various duties. Not all of them will stand the test of time, but in general the current tax system is closest to that adopted in the West, given that there are significant differences between countries, and the tax system in Sweden differs from that in Germany, and taxes in England are noticeably different from those adopted in Denmark, etc. True, in the EEC countries the tax system was unified and from January 1, 1993, only minor differences remained.

But the stability of the tax system is not a dogma or an end in itself. For its sake, you cannot sacrifice any of the functions inherent in this system and performed by it - regulatory, stimulating, etc. If the economic situation of the country, the tasks being solved in a given period require certain changes to be made to the tax system, then they, naturally, must be made, but according to opportunities - from the new business year.

Behind last years The system of relations between enterprises and the state budget has undergone repeated serious changes. Although these changes were different in nature, it can be argued that they were distinguished by a certain internal logic. This statement is based on the fact that each subsequent change was a step forward towards providing enterprises with broad economic independence. This movement began with the economic reform of 1965-1966, when for the first time in our economic practice enterprises were allowed to create economic incentive funds at the expense of their profits: a production development fund, a fund for social and cultural events and housing construction, and a material incentive fund. Compared to the previous order, when enterprises were completely powerless to dispose of their profits, this was a fundamentally important step, which for the first time brought a real economic basis under the legally proclaimed slogans of enterprise independence. Real, but clearly insufficient, since deductions from profits to the state budget were not limited to established standards, the “free balance of profit” was allocated to it, that is, the part of the profit remaining after deductions to the budget, higher authorities and economic incentive funds for enterprises. This meant that the accepted procedure for distributing enterprise profits clearly gave preference to the state budget.

The next significant step in improving the system of relations between enterprises and the state budget was the transition to the so-called full economic accounting and self-financing. Its main advantage, in my opinion, was that the procedure for distributing profits acquired a normative character: not part, but all of the profits of enterprises were distributed according to economic standards approved by higher authorities, as a result of which the “free” balance of profits that irritated enterprises so much was automatically eliminated, never not actually free. At the same time, the equality of interests of the enterprise and the state in the distribution of profits was recognized, since the standards were formed taking into account the needs of enterprises for funds not only for simple, but also for expanded reproduction, as well as for the maintenance of the social sphere (an enterprise-owned kindergarten, pioneer camp, recreation center) and housing construction.

However, the system of economic standards suffered significant shortcomings. First of all, the standards, which in theory should be uniform, that is, impose the same social requirements on all enterprises, were in fact not only differentiated, but also practically individual. Instead of uniform requirements for all enterprises, the opposite happened: these requirements themselves seemed to adapt to the situation and capabilities of each enterprise. The unity of principles for the formation of standards was replaced by obvious subjectivism; the size of the standards depended more on relationships with ministerial officials than on objective conditions and requirements.

Therefore, the replacement of economic standards for the distribution of profit with a profit tax was a logical continuation of the course towards eliminating elements of subjectivism and voluntarism from the system of economic relations between enterprises and the state.

Taxes are the same economic standards, but only truly uniform and stable, independent of the will of individuals. Individualization of tax rates, benefits and sanctions is prohibited; they can be differentiated by industry, production, region, but not by individual enterprise.

Taxes belong to the class of economic standards; they are formed according to the principles inherent in the standards. For example, the profit tax rate can be considered as a standard for deductions from profits to the budget, but established at the national level.

Replacing the standards for deductions from profits to the budget with a system of profit taxation was expedient, even necessary, regardless of the transition to market relations in the country, but the latter accelerated this replacement and made it inevitable, since business activity cannot develop effectively in conditions of uncertainty in economic relations with the state , with a budget.

A properly functioning tax system is one of the means to combat shadow economy: after all, paying a tax on a particular income means recognizing its legality, legality, while the presence of income that is sheltered from taxation due to its illegality is persecuted by the state.

Increasing the role of taxes in our country, turning them into the main way of withdrawing part of the income of individuals and legal entities to the state and local budgets is evidence of the growth of the financial culture of society. When the population reaches a certain level of literacy, taxes will be perceived with understanding as a form of participation with their own means in solving national problems, primarily social ones.

The transition from standards of deductions from profits to the budget to taxes also means democratization economic life countries. Everyone is equal before taxes. This does not mean that rates cannot be differentiated; on the contrary, it is possible and necessary, but differentiation is carried out according to economic, social, regional categories of payers, but not according to individual individuals or enterprises. The tax rate may depend on the category to which the payer belongs, on what social group the citizen belongs to, or what size group the enterprise belongs to, but it does not and, in principle, cannot depend on who directly pays.

And the fixed size of rates and their relative stability contribute to the development of entrepreneurial activity, as they make it easier to predict its results.

Taxes organically fit into the system of economic relations being formed in our country, based primarily on the operation of the law of value. At reasonable rates, taxes are a means of combining the interests of entrepreneurs, citizens and the state, society as a whole.

4. SOME DIFFICULTIES IN COLLECTING TAXES.

It is known that the tax office faces some difficulties when collecting taxes. For example, it is easiest to collect taxes from wages and from salary. Here, taxes are collected automatically at the time the money due is paid; There is no deferment in the payment of taxes and virtually no opportunities for tax shelter. The same applies to other social contributions (social taxes). It is easy to levy excise and value added taxes, but although they generate immediate revenue, there is the possibility of artificial material costs and devaluation of taxable gains.

With the normal organization of the customs service, the collection of customs duties is also not associated with serious problems.

The greatest difficulties arise when collecting taxes from corporations (firms) due to various possibilities for reducing taxable balance sheet profit due to artificially inflating costs and the use of various benefits, discounts, deferments, investment premiums, necessary contributions to various funds permitted government agencies responsible for regulating the economy.

There are problems with the objective assessment of land and other real estate when levying taxes on this type of capital.

The tax on personal income not received from hired labor, i.e., causes a lot of difficulties and troubles to the tax authorities. on the income of entrepreneurs, rentiers, and liberal professions. The final tax amount on these incomes is determined at the end of the year, and they often pay the tax within current year as if in advance in the amount of the tax payment for the previous year. The final recalculation is made on the basis of the tax return at the end of the year; in fact, these taxpayers receive a deferment in paying a portion of the tax and have the opportunity to significantly reduce its amount. In addition, checking the correct payment of taxes on personal income from business activities, corporate profits and real estate requires maintaining a significant staff of financial inspectors, and in some countries even financial police.

5. STRUCTURE OF THE TAX SYSTEM OF THE RF. SERVICES - TAX INSPECTION AND TAX POLICE DEPARTMENT.

The tax system is a set of taxes, fees, duties and other payments collected in the state, as well as forms, methods of their implementation and principles of construction.

Created in Russia organizational structure tax collection systems - State Tax Service, subordinate to the President and Government of the Russian Federation. It consists of state tax inspectorates in republics, territories, regions, autonomous regions, cities, regions.

The Russian tax system is based on the following basic principles:

• complete equality of existing forms of ownership;
• accounting for all types of income received by legal entities and individuals, regardless of the type and nature of activity;
• a unified approach to determining the amount of taxation, establishing benefits and tax rates;
• one-time taxation;
• ensuring that the specifics of taxation objects are taken into account.

The tax management system in the Russian Federation is a single central system, built on the principle of a multi-level hierarchical organization: republican, regional and district levels. Each level has its own levels and specifics.

The body (subject) for managing the taxation system in the Russian Federation is the State Tax Service of the Russian Federation, consisting of divisions that provide methodological guidance and control over taxation by type (industry) of taxes.

The regional level includes state tax inspectorates of the republics, territories, regions, and cities of republican subordination that are part of the Russian Federation.

The district level covers state tax inspectorates of cities of regional and regional subordination, rural areas, districts in cities of republican and regional subordination.

The main task tax services of the Russian Federation is control over compliance with tax legislation, the correctness of their calculation, the completeness and timeliness of the payment of state taxes and other payments established by the legislation of the Russian Federation and its republics to the relevant budgets, by the authorities state power territories, regions, autonomous entities, cities of Moscow and St. Petersburg, cities, districts within cities within their competence.

Grassroots tax services directly interact with taxpayers through the implementation of certain functions.

The main functions of the state tax inspectorate for districts, cities without district division and districts in cities are:

1. monitoring compliance with legislation on taxes and other payments to the budget;
2. ensuring timely, correct and complete accounting of the calculation of taxes and payments to the budget, as well as the return of excessively collected and paid taxes and other payments to the budget;
3. interaction with the relevant executive authorities, law enforcement and financial authorities, banks on issues of monitoring the correct implementation and execution by taxpayers of legislative and other administrative documents;
4. receiving from enterprises, banks and other documents, on the basis of which they conduct promptly Accounting amounts of taxes and other payments to the budget, financial sanctions and administrative fines, as well as suspension of transactions of enterprises, organizations and citizens on current and other accounts in banks and other financial and credit institutions otherwise;
5. inspection, recording and seizure of documents from enterprises, institutions and organizations indicating concealment or understatement of profit (income) or other taxes from taxation;
6. accounting, evaluation and sale of confiscated and ownerless property, as well as treasures and property transferred by right of inheritance to the state;
7. providing a report on the actual monthly amounts of taxes and other payments received to the budget to higher state tax authorities;
8. consideration of applications, proposals and complaints from citizens, enterprises and organizations on tax issues and complaints about actions officials state tax inspectorate.

Tax authorities have the following rights:

a) initiate, in accordance with the established procedure, petitions for a ban on engaging in entrepreneurial activities;

b) bring it to court or arbitration court claims:

• on the liquidation of an enterprise on the grounds established by the legislation of the Russian Federation;
• on the recognition of transactions as invalid and the recovery of all proceeds from such transactions to the state;
• on the recovery of what was acquired unjustifiably not through a transaction, but as a result of illegal actions;
• on declaring the registration of an enterprise invalid in case of violation of the established procedure for creating an enterprise or non-compliance constituent documents legal requirements and recovery of income received by this enterprise;

c) other rights provided for by law.

Tax authorities and their employees are obliged to maintain trade secrets, confidentiality of information about deposits of individuals and fulfill other duties provided for by the law of the Russian Federation “On the State Tax Service of the Russian Federation”.

Damage (including lost profits) caused to taxpayers as a result of improper performance by tax authorities and their employees of the duties assigned to them is subject to compensation in the prescribed manner.

Tax authorities, together with financial authorities, exercise control over the execution of budget revenues.

Protection of the rights and interests of taxpayers and the state is carried out in court.

A taxpayer who has violated tax laws, in established by law cases bears responsibility in the form of:

a) recovery of the entire amount of hidden or understated income (profit) or the amount of tax for another hidden or unrecorded object of taxation and a fine in the amount of the same amount, and in case of repeated violation - the corresponding amount and a fine in twice the amount of this amount. If the court establishes the fact of deliberate concealment or understatement of income (profit), by a verdict or a court decision on the claim of a tax authority or prosecutor, a fine in the amount of five times the amount of the hidden or understated amount of income (profit) may be collected into the federal budget;

b) a fine for each of the following violations:

• for failure to record taxable items and for introducing taxation records in violation of the established procedure, resulting in concealment or understatement of income for the audited period, in the amount of 10 percent of additionally assessed tax amounts;
• for failure to submit or untimely submission to the tax authority of documents necessary for the calculation, as well as for payment of tax - in the amount of 10 percent of the tax amounts due for payment at the next deadline;

c) collection of a penalty from the taxpayer in case of delay in payment of tax in the amount of 0.7 percent of the unpaid tax amount for each day of delay in payment starting from deadline payment of the detected delayed amount of tax, unless other amounts of penalties are provided for by law. Collection of penalties does not relieve the taxpayer from other types of liability.

Officials and citizens guilty of violation tax laws a, are subject to administrative, criminal and disciplinary liability.

To combat tax crimes in the Russian Federation, a special service has been created - the Tax Police Department, operating on the basis of the Law of the Russian Federation of June 24, 1993 “On federal bodies tax police." The task of the tax police is to identify, prevent and suppress tax crimes and offenses; ensuring the security of the activities of state tax inspectorates and protecting their employees.

The tax police are vested with a very wide range of rights:

• carry out operational search activities and inquiries;
• implement decisions made by courts;
• impose administrative arrest on the property of legal entities and individuals.

According to Article 162-2 of the Criminal Code of the Russian Federation for concealing received income (profit) in special large sizes(if the tax on hidden objects exceeds 1000 times the minimum wage) the offender may be punished with imprisonment for up to 5 years and confiscation of property or a fine of 300 to 500 times the minimum wage.

6. PRINCIPLES AND MECHANISM OF TAXATION.

The objects of taxation are income (profit), the cost of certain goods, individual species activities of taxpayers, transactions with securities, use natural resources, property of legal entities and individuals, transfer of property, added value of goods and services produced and other objects established by legislative acts.

Throughout the history of mankind, not a single state could exist without taxes. Tax experience suggested the main principle of taxation: “You cannot kill the goose that lays the golden eggs,” i.e. no matter how great the need for financial means to cover conceivable and unimaginable expenses, taxes should not undermine the interest of taxpayers in economic activity.

Modern principles of taxation:

1. The level of the tax rate should be set taking into account the capabilities of the taxpayer, i.e. income level. And since the capabilities of different individuals and legal entities are different, differentiated tax rates should be established for them, i.e. income tax should be progressive (see below).
2. Every effort must be made to ensure that income taxation is one-time in nature. An example of the implementation of this principle is the replacement in developed countries of the turnover tax, when turnover was taxed on an increasing curve, with VAT, when a newly created net product is taxed only once until it is sold. As a result, each premium on the price of raw materials that occurs as it moves through the production chain all the way to the final product is taxed only once (as opposed to turnover tax). This is one of the main advantages of VAT.
3. Obligation to pay taxes. The tax system should not leave the taxpayer in doubt about the inevitability of payment. The system of fines and sanctions, public opinion in the country should be such that non-payment or untimely payment of taxes are less profitable than timely and honest fulfillment of obligations to the tax authorities.
4. The tax payment system and procedure should be simple, understandable and convenient for taxpayers and economical for tax collection agencies.
5. The tax system must be flexible and easily adaptable to changing socio-political needs.
6. The tax system must ensure the redistribution of the generated GDP and be an effective instrument of the state economic gap. This principle relates to the regulatory function of taxation.

The amount on which taxes are levied is called the tax base. In the case of income taxes, it can be called taxable income. The latter is equal to the difference between the income received (profit) and tax benefits.

Tax benefit - is established, like a tax, in the manner and under the conditions determined by legislative acts.

The following types are common tax benefits:

• non-taxable minimum taxable object;
• exemption from taxation of certain elements of the tax object;
• exemption from taxes for individuals or categories of payers;
• lowering tax rates;
• deduction from the tax base (tax deduction);
• tax credit (deferment of tax collection or reduction of the tax amount by a certain amount).

Benefits for all taxes are applied only in accordance with current legislation. It is prohibited to provide tax benefits of an individual nature, unless otherwise established by legislative acts of the Russian Federation.

The portion of the tax base that a taxpayer is required to pay in the form of a particular tax is called the tax rate (tax rate). There are minimum, maximum and average tax rates.

There are also two views on the problem of distribution of the tax burden in the economy: the principle of receiving benefits and the concept of solvency.

PRINCIPLE OF RECEIVING BENEFITS.

Those who benefit most from the goods and services offered by the government must pay the taxes necessary to finance those goods and services. Some public goods are financed primarily on the basis of the principle of taxation of goods. For example, gasoline taxes typically fund highway construction and repairs. Those who benefit from good roads pay the costs of those roads. However, if the benefit principle is applied precisely and broadly, the following problems will arise:

1. How to determine the amount of benefits that individual entrepreneurs or households receive from the education system, national security, police, fire and other services, etc.
2. According to this principle, it turns out that those who receive benefits from the state must pay taxes on them. But it would be simply ridiculous to take taxes from the benefits that the state gives to the poor and unemployed.

SOLVENT CONCEPT.

The principle of ability to pay is based on the idea that the severity of taxes should be made dependent directly on a specific income and level of well-being. Those. individuals or entrepreneurs with higher incomes will pay higher taxes - both in absolute and relative terms - than those with more modest incomes.

Defenders of this theory argue that each additional currency unit, received by an individual or legal entity, will entail smaller and smaller increments of satisfaction. This occurs due to the rationality of consumers: the first monetary units of income received in any period of time will be spent on essential goods, i.e. for those goods that will bring the greatest benefit, and each subsequent one for not so important and necessary goods or services. It follows that a monetary unit withdrawn from persons with a higher income will have a smaller share in his income than from a person with a lower income. Therefore, from a social point of view, taxes should be distributed according to the income received.

But some difficulties with this principle are immediately apparent. In particular, exactly how many times greater is the ability to pay taxes for the first person compared to the second? Should a richer person pay the same or a larger share of their larger income in taxes?

The problem is that there is no scientific approach to measuring someone's ability to pay taxes. But in practice, the answer is based only on assumptions and guesses.

6. TYPES OF TAXES, THEIR CLASSIFICATION.

The classification of taxes is based on the following characteristics and types of taxes:

1. By object of taxation:

• taxes on income (profit);
• from property;
• when making transactions with securities, on stock exchanges, etc.;
• when exporting and importing goods.

1. By subject of taxation:

• from legal entities;
• from individuals.

1. According to the mechanism of formation:

• direct, established directly on income or property;
• indirect, levied in the sphere of sales or consumption and included as an addition to the price of goods, works, services, i.e. ultimately paid for by the consumer.

1. By sources of taxation:

• from earned income (salary, fees, income or profit of enterprises);
• from dividends and interest on deposits;
• resource payments (for land, subsoil, etc.).

1. According to the nature and moment of taxation:

• at the time of payment or receipt of income;
• after receiving income;
• when spending income;
• according to the cadastre, when the tax object is differentiated into groups according to a certain criterion. The list of these groups and their characteristics is entered into special directories. Each group has an individual tax rate. This method is characterized by the fact that the amount of tax does not depend on the profitability of the object.

• customs duties:

a) fiscal;

b) protective, the purpose of which is to protect domestic entrepreneurs from foreign ones;

c) anti-dumping, the purpose of which is to oust foreign competitors from the domestic market;

d) preferential, i.e. - preferential (benefits for goods of interest to the state).

1. By collection authorities:

• federal (national);
• regional (regional, regional, etc.);
• municipal (local - city, district).

1. By use:

• general purpose;
• designated purpose (to specialized extra-budgetary funds).

In the Russian Federation the following are charged:

• Federal taxes;
• Taxes of the subjects of the federation;
• Local taxes.

Federal taxes include the following:

• Payments for the use of natural resources
• Taxes credited to road funds
• Value added tax
• Corporate income tax
• Excise taxes on certain groups and types of goods
• Tax on transactions with securities
• Customs duty
• Fee for the use of the names “Russia”, “Russian Federation”...
• Fee for pumping, transshipment and loading of oil
• Fee for supplied electricity to material production enterprises
• Registration fee for banks and their branches
• Contributions for the reproduction of the mineral resource base
• Transport tax
• Tax on property transferred by inheritance or gift
• Government duty
• Stamp duty
• Payments to extra-budgetary funds of the Russian Federation

Taxes of the Subjects of the Federation include:

• Enterprise property tax
• Collection for needs educational institutions levied on legal entities
• Business registration fee
• Payment for water withdrawn industrial enterprises from water management systems
• Forest income

Local taxes established by Federal legislation (the rates of which are determined by regional and local authorities) include:

• Property tax for individuals
• Registration fee for individuals engaged in entrepreneurial activities
• Land tax

Local taxes that may be imposed by local authorities include:

• Advertising tax (up to 5%)
• Tax on resale of cars, computer equipment and computers (up to 10%)
• License fee for the right to trade wine and vodka products
• Fee for opening a gambling business
• Race participation fee
• License fee for the right to conduct local auctions and lotteries (up to 10% of the cost of goods)
• Targeted fees for the maintenance of the police, for improvement, educational needs, etc.
• Collection from dog owners (up to 1/7 of the minimum salary)
• Cleaning fee
• Fee for issuing a warrant for an apartment (3/4 of the minimum salary)
• Collection from exchange transactions(up to 0.1%)
• Tax on the maintenance of housing stock and social and cultural facilities (up to 1.5%)
• Trade fee
• Fee for the right to use local symbols (0.5%)
• Fee for winnings on races (up to 5%)
• Collection from persons playing betting at the hippodrome (up to 5%)
• Fee for film and television filming
• Vehicle parking fee
• Hotel tax

Local taxes that may be imposed by resort area authorities include:

• Resort fee
• Tax on industrial construction in the resort area

Taxes on income and property. These taxes are called direct because they are levied on a specific legal entity or individual, these are: income tax from citizens; corporate income tax; tax on social security and on wages and labor (the so-called social taxes, social contributions); By property taxes, including taxes on property, including land and other real estate; taxes on transfer of profits and capital abroad, etc.

Taxes on goods and services. These taxes are called indirect because they are partially or fully transferred to the price of a product or service, these are: turnover tax, which in most developed countries has now been replaced by value added tax; excise taxes (taxes directly included in the price of a product or service); inheritance tax, on transactions with real estate and securities, etc.

Features of direct and indirect taxes.

Taxes can also be classified according to the principle of their collection. For example, taxes can be progressive, proportional, regressive and digressive.

Progressive tax - the higher the income, the disproportionately large part of it is tax, i.e. increase in the tax rate in the same progression.

Proportional tax - levied in proportion to the income received and does not depend on its size.

A regressive tax is the opposite of a progressive tax, i.e. as income increases, the tax levied is a disproportionately smaller portion of it.

Digressive tax - as income increases, the rate of tax levied increases in a decreasing progression.

9. IMPROVEMENT OF THE TAX SYSTEM IN 1997

From the Decree of the President of the Russian Federation:

“A key element in creating an enabling environment for entrepreneurship and investment is tax reform.

When preparing regulations related to the tax system, it is necessary to provide for the following areas of its reform:

— radical simplification of the tax system, reduction of the total number of taxes and the establishment of an exhaustive list of taxes, the use of which is permissible on the territory of the Russian Federation:

— equalization of tax conditions due to a sharp reduction in the number of tax benefits;

— expanding the tax base by spreading the real tax burden to areas where tax evasion is most common;

— equalization of the actual level of taxation of wages and other types of income (taking into account deductions to extra-budgetary funds);

— establishing marginal rates for regional and local taxes;

— reduction in rates of fines and penalties;

— codification of the rules governing the relationship between the taxpayer and tax authorities in order to eliminate contradictions in civil and tax legislation and ensure the protection of taxpayers’ rights.

To implement these principles, I instruct the government to submit a draft Tax Code to the State Duma in March of this year. I strongly recommend that deputies adopt it this year in order to give Russian enterprises long-term tax guidelines as soon as possible.

After the adoption of the Tax Code, any changes to the taxation system will be made no more than once a year, and simultaneously with the adoption of the law on federal budget for the corresponding year."

Some examples of improving the tax system of the Russian Federation are the following:

The President issued Decree No. 1214 of August 18, 1996 “On invalidating paragraph 7 of the Decree of the President of the Russian Federation of December 22, 1993. No. 2268 “On the formation of the republican budget of the Russian Federation and relations with the budgets of the constituent entities of the Russian Federation in 1994,” according to which the authorities of the constituent entities of the Russian Federation and local authorities had the authority to introduce arbitrary taxes and fees, which legal entities must pay from already taxed profits many times over. Now, from January 1, 1997. These bodies must bring their decisions into compliance with the list of local taxes, fees and restrictions on the amount of individual taxes and fees. As a result of the implementation of Decree of the President of the Russian Federation No. 1214, taxation in the Russian Federation will become more predictable, and the situation of entrepreneurs will be somewhat easier.

building a stable tax system in the Russian Federation, ensuring the unity, consistency and immutability of the financial year system of taxes and non-tax payments;

reduction from January 1, 1997 the number of taxes (mandatory payments) through their consolidation and the abolition of targeted taxes that do not provide significant revenue;

consolidation in the federal budget since 1997. state extra-budgetary funds while maintaining the targeted use of funds and normative order formation of budget revenues;

easing the tax burden on producers of products (works, services) and avoiding double taxation by clearly defining the tax base while simultaneously implementing mechanisms that increase the level of tax collection;

development of tax federalism, including the establishment from January 1, 1997. minimum values shares of revenue from each tax to budgets different levels, bearing in mind that these shares will be established annually in federal law on the federal budget, but not lower than the minimum values ​​specified in the annex to this Decree;

reduction of benefits and exclusions from general regime taxation;

expanding the practice of establishing specific excise tax rates, multiples of the minimum monthly wage established by the legislation of the Russian Federation, and customs duties in ECU per unit of goods in physical measurement;

replacement of excise taxes on certain types of mineral raw materials with resource payments in the form of production sharing agreements or stable monthly payments for each deposit in natural units of measurement of the extracted resource (product) recalculated into rubles at average export prices for previous month and at the rate set Central Bank Russian Federation on the date of payment;

increasing the role of environmental taxes and fines..."

Application.

Minimum values ​​of revenue shares

tax revenues to budgets of different levels

Global tax cuts lead to an increase in net profits, increased incentives for economic activity, increased investment, demand, employment and a revival of economic conditions.

I adhere to the point of view that this is exactly what Russia needs at the current stage economic situation. What's going on? Legal entities and individuals are being crushed with more and more taxes. But there are an infinite number of actions or items on which a tax can be imposed. So there are already jokes about introducing a tax on entrance to the building, etc.

Actions to conceal income and evasion of taxes are common. Often enterprises are created through which a certain amount of money is cashed out and then they are closed - the money spent on registration is several, and maybe tens of times less than the amount of tax that would have to be paid.

And if the state reduced taxes, entrepreneurs would have no need to look for ways to hide income, there would be no need for shadow cash-out organizations, hundreds, and maybe thousands of people employed in this shady business would begin to “work.” Of course, if tax rates were reduced, people would begin to pay them, but perhaps the state budget would decrease slightly. Therefore, it is necessary to close the possibility of theft of budget money (when money is sent somewhere and does not arrive as intended) - but I believe that this is unprofitable for those responsible in the Government. This is probably why the Duma is in no hurry to think too much about this topic. Surely among the deputies there are those who only go to report to the Duma, but meanwhile enjoy all the parliamentary privileges, i.e. they waste money that is very needed somewhere - such people are (in the sense of “there”) everywhere. The parliamentary seats are increasingly crowded with representatives of shadow structures. Having received parliamentary immunity, they feel great. They benefited from the war in Chechnya and other “events” where the money received from our taxes could go.

10. CONCLUSION.

Currently, there is a worldwide trend towards simplifying the tax system. This is understandable. The simpler the tax system, the easier it is to determine economic result, there are fewer worries when preparing reporting documents and the more time entrepreneurs have to think about how to reduce the cost of production, and not on how to reduce taxes. It is easier for tax authorities to monitor the correct payment of taxes, which allows them to reduce the number of employees in financial authorities.

This trend is confirmed by the fact that in some countries there is only one value added tax.

In our country, the tax system has a very complex structure. It contains various taxes, deductions, excise taxes and fees, which in essence are almost no different from each other.

However, such a mass of payments leads to the fact that the accounting department of enterprises very often makes mistakes when deducting taxes, as a result of which the enterprise pays penalties for late payment of taxes. It seems that the tax system is being deliberately complicated in order to receive penalties from taxes.

In addition, many laws that establish tax rates and the income from which they are deducted do not clearly indicate all the necessary elements of taxes. Therefore, several months after the publication of the Law (which is also not always possible to find), instructions from the Ministry of Finance begin to appear explaining how this tax is correctly calculated.

Another drawback of our tax system is its instability. Taxes are introduced and then canceled without even working for a year.

Undoubtedly, all this confusion with taxes leads to an unstable situation in our economy and further aggravates economic crisis. Therefore, I believe that in order to get out of the crisis, it is necessary to establish the tax system as soon as possible, which will allow enterprises to operate in normal conditions.

List of used literature:

1. Economics: Textbook/Ed. Assoc. A.S. Bulatova. 2nd ed., revised. and additional - M.: BEK Publishing House, 1997.
2. "All taxes in Russia." Second thematic issue. Edition 2, supplemented. Practical guide. M.: “ECONOMY AND FINANCE” together with IIF “Triad”, 1996.
3. Taxes: Tutorial/Ed. D.G. Blueberry. - M.: Finance and Statistics, 1995.
4. V.V. Korovkin, G.V. Kuznetsova. Tax audit enterprises. - M.: “PRIOR”, 1995.
5. Taxes in a market economy. - M.: Knowledge, 1993.
6. Taxes "E. and J." No. 36, 1992
7. Collection of legislative acts of the Russian Federation on taxes. 1991,1992,1993
8. New tax legislation in Russia. Collection of legislative acts of the ARRF. Moscow 1993
9. Law "On Changes in the Tax System of Russia".
10. Belyalov A.Z. Recommendations: how to avoid large Russian taxes", Moscow: IEC "AYTOLAN", 1992.
11. McConnell K.R., Brew S.L. Economics: Principles, problems and policies. In 2 vols.: Per. from English 11th ed. - M.: Republic, 1992.
12. Law of the RSFSR "On the fundamentals of the tax system in the RSFSR".
13. Decree of the President of the Russian Federation "On the State Tax Service of the Russian Federation" (with appendices).
14. Magazine "Finance" No. 9 for 1992.
15. Magazine "Regulatory acts on finance, taxes and insurance" supplement to the magazine "Finance", N 8,9,10 for 1992.
16. Weekly "Economy and Life" No. 11 March 1997

and other materials...

Economic base and instrument financial policy states are taxes. Tax- these are funds forcibly withdrawn by the state or local authorities from individuals and legal entities necessary for the state to carry out its functions. Taxes are collected only on the basis of state legislation. In modern conditions, taxes perform two main functions: fiscal and economic (regulatory and distribution). The fiscal function is the main one in the formation of the state's monetary funds. Economic function provides for the use of taxes as a tool for redistributing national income, influencing the real process of production and investment, and the scale and rate of economic growth.

Tax collection is based on usage various types rates (fixed, proportional, progressive, regressive). According to the collection method, a distinction is made between direct and indirect taxes. Direct taxes are directly paid by a specific payer. Indirect taxes are mandatory payments included in the price of a product. A significant part of them consists of excise taxes (surcharges on the prices of goods). In accordance with state structure and the budget structure, taxes are divided into republican and local. The totality of all taxes levied in the state, methods and principles of their construction, methods of calculation and collection, tax control, established by law, form tax system.

The foundations of the country's fiscal system are laid down in the Constitution of the Republic of Belarus. According to its norms, all citizens of the republic are obliged to take part in financing government expenditures by paying legally established taxes, fees and duties. The right to establish republican taxes and fees, to approve republican budget and the report on its implementation belongs to the Parliament - the National Assembly of the Republic of Belarus. At the same time, bills, the adoption of which may result in a reduction in public funds, a decrease or increase in expenses, can be submitted to Parliament for consideration only with the consent of the President of the Republic of Belarus or on his instructions - the Government. Establishment of local taxes and fees in accordance with the law, approval local budgets and reports on their implementation fall under the exclusive competence of local Councils of Deputies.

A new, market-oriented tax system was introduced at the beginning of 1992. Compared to the Soviet period, it was truly new and market-oriented, at least for the stage of economic transformation that had been achieved. It was built on the basis of two main considerations: it was necessary, firstly, to take into account the upcoming volume of expenditures on financing the economy and social programs to maintain at least the same level of tax revenues to the budget in the context of a decline in production and a real reduction in the tax base and, secondly, to ensure comparability of the national balance sheet system and foreign taxation models acceptable for the changed political and economic situation.

The tax systems used in developed countries are built on the basis of uniform principles of taxation generally accepted in world practice and, despite many specific decisions on the number, level of rates and the procedure for collecting individual taxes and fees, they have a common basis.

With all the diversity national characteristics The basis of the tax system of any country is always the following direct taxes: individual income tax, social security contributions, profit and income tax of enterprises, value added tax (or other type of turnover taxes), excise duties, customs duties and property taxes .

In developed countries, the share of indirect taxes (their composition is usually limited to value added tax and excise taxes) in budget revenues, as a rule, does not exceed 30%. In tax systems developing countries and countries with transition economies, indirect taxes usually occupy a dominant position - from 50 to 70% of budget revenues, in Belarus - 50-55% (direct taxes in our country account for 25-30%).

When building tax systems in developed countries, they proceed from the fact that the bulk of taxes (direct and indirect) are paid not by enterprises, but by the population. This limits demand and serves as a deterrent to price increases and inflation.

Home distinctive feature tax systems of all developed countries is their close connection and interdependence with the structure and results of the economy. With all the variety of taxes applied, this principle of high economic justification and feasibility always remains unchanged. Moreover, it is manifested not in taking into account the interests of individual groups of taxpayers or industry conditions and difficulties, which is typical for constructions transitioning to a market, but in focusing on the actually developing general economic proportions and dependencies.

The new tax system of Belarus included 15 main taxes and fees distributed between the republican and local budgets, and 8 types of contributions to various extra-budgetary funds. In addition to the taxes on income and profits generally accepted in world practice (income taxes on individuals and legal entities), social insurance contributions (contributions to social protection and employment promotion funds), consumption taxes (VAT, excise taxes, fuel tax), property taxes on property and capital (real estate tax, land payment, penalty payment 1, rental payments) and taxes in the field of external economic activity(customs duties, export and import tax) it also included such targeted payments as emergency tax, state duties and fees, transit tax, three types of fees to road funds, contributions to industry R&D support funds, to local extra-budgetary funds for maintenance of children's preschool institutions and some other types local fees and payments.

General level tax burden on the economy, according to actual revenues for 1992, amounted to about 44% of gross domestic product. At the same time, 32% of tax revenues to GDP were centralized in the budget and 12% accounted for extra-budgetary funds, among which the central place was occupied by social insurance and employment promotion funds (their share exceeded 83% of total revenues to extra-budgetary funds).

The data presented are comparable with similar indicators for countries with developed market economies during periods of high economic conditions and recovery

1. Pension payments and rental payments belong to the category of non-tax income.

business activity. On average for OECD countries, the share of taxes in GDP in 1996 was at least 40-42%, and currently reaches 45%.

The undoubted achievement of the reforms was to give the taxation process a legislative character. The initial foundations of tax law were enshrined in the Law “On taxes and fees levied on the budget of the Republic”

Belarus", which in general established the circle of taxpayers, their rights, duties and responsibilities, types of national taxes and fees, the timing and procedure for their payment and crediting to the budget, the procedure for providing benefits, regulated the work and control of tax authorities, the procedure for appealing the actions of officials persons

Since 1993, the Law has included provisions that all taxation issues should be regulated exclusively by acts of special tax legislation. In 1994, Resolution of the Council of Ministers of April 22, 1994 No. 270 was adopted, regulating the activities of the State Tax Inspectorate, and the Constitution of the Republic of Belarus stipulates the exclusive right of the legislative branch of government to establish taxes and fees, create extra-budgetary funds and determine the procedure for drawing up, approving and budget execution.

Thus, the main objectives of the first tax reform - the formation of a fiscal system similar to the systems of developed countries with market economies - were achieved.

However, the first practical experience has already shown that not all problems have been solved, especially with regard to the degree of adaptation of the introduced tax system to the specifics of the transition economy. It was impossible to build a tax system based only formally on the list of taxes, their rates and methods of withdrawal that operate in successfully operating market economies.

Naturally, simply copying systems built in this way could not give the desired results. This is well illustrated by comparative data on the structure of tax revenues. OECD countries have the highest share of personal income tax (30% of total budget revenues), consumption taxes (30%) and social security contributions (25%) with a low level of corporate income tax revenue (8%).

In the Republic of Belarus, the picture is exactly the opposite, even taking into account the changes that have occurred since 1992. With a comparable share of consumption taxes (29% according to the 1995 estimate, taking into account the emergency tax) and social insurance contributions (20%), the most significant role They are played by taxes on corporate profits (15-19%) and numerous contributions to various kinds of extra-budgetary funds, customs duties and other taxes and fees from foreign economic activity (26-28% in 1993-1995 with 9% in 1992). High level contributions to extra-budgetary funds and the predominance of indirect taxes clearly showed not only the insufficient elaboration of the tax system in force at that time, but also the urgent need to continue and deepen tax reform.

In 1996, the Concept of reforming the country's tax system in 1997-1998 was developed and approved by the Government of the Republic of Belarus, in accordance with which approaches to reforms in the tax sphere were changed. The main guidelines were those classical principles of constructing tax systems, which are strictly applied in all developed countries and are unique quality criteria, of course, in connection with the real goals of social economic development republics.

In other words, numerous adjustments to tax legislation, which were made based on the short-term interests of various industries and sectors of the economy, were replaced by systemic changes with a focus on ensuring equal and fair taxation, neutrality and flexibility of the tax system in relation to the economy, its stability and predictability based on strengthening legislative framework for taxation, which should have a positive impact on the competitiveness of the national economy.

Based on this approach, the following main objectives and strategic directions of tax reform were identified in the program documents of the Government of the Republic of Belarus:

Improving the structure and reducing the number of taxes applied by eliminating ineffective fees and deductions to various types of targeted budgetary and extra-budgetary funds;

Introduction of generally accepted legal norms and principles of taxation;

Significant modernization of calculation methods, mechanisms and principles for collecting such basic taxes as value added tax, excise taxes, income tax and corporate income tax! citizen tax;

Review and reduction of tax benefits for all applicable taxes and fees to expand their tax base in order to provide the possibility of reducing rates and further reducing the number of taxes and fees;

Search and selection of the optimal ratio of republican and local taxes and fees, as well as effective interaction between the republican and local budgets. When considering these problems, it is necessary to find a solution that could provide a rational combination of national and local interests. Local government bodies are given the constitutional right to independently establish and terminate local taxes and fees, change their rates, provide benefits and make other decisions, but only within the framework of taxation principles established by law that are common to the entire republic. The law must define an exhaustive list of local taxes and fees, as well as the basic principles for each of them. It is considered appropriate that the basis of local fees should be mainly property taxes, since it is local authorities who will be able to ensure both effective control over accumulated property and the completeness of accounting and collection of these taxes. At the same time, budgets of all levels must be provided with their own assigned sources of income while maintaining the regulatory function of republican taxes.

The solution to the assigned tasks was carried out in stages. The main form of solution was the preparation of a draft Tax Code of the Republic of Belarus, unified in basic principles and provisions with a similar document already in force in the Russian Federation. Work on the draft code began back in 1995-1996. With its official implementation, the first stage of the reform is completed, the main goal of which is to really increase the efficiency of the current tax system in order, on the one hand, to achieve sufficient and stable revenues to the budget, and on the other, to reduce, if possible, the tax pressure on the economy and limit the negative impact of taxes on production growth, investment and exports.

During 1997-2001 The following major changes were carried out:

Since 1997, the fee for the maintenance of the state fire service and taxes on foreign exchange earnings, contributions to the fund for promoting the conversion of military production have been abolished; in 1998-2001 almost all extra-budgetary funds (with the exception of the Social Protection Fund) have been transformed into target budget funds, the emergency tax rate has been reduced to 4%;

Since the beginning of 1998, a new version of the Law of the Republic of Belarus “On Excise Duties” has been put into effect, providing for the introduction of uniform rates for a number of excisable goods and the use of generally accepted mechanisms for collecting excise duties; Since 1999, a tax on sales of automobile fuel has been introduced, credited to road funds, with the simultaneous abolition of deductions from operating income road transport;

Since the beginning of 1999, a new version of the Law of the Republic of Belarus “On Personal Income Tax” has been put into effect, in accordance with which a transition has been made to the calculation of this tax based on the total annual income and universal declaration of income was introduced, the scale of rates of this tax was significantly liberalized (the maximum marginal rate was reduced to 30%);

Since January 1, 2000 new edition The Law of the Republic of Belarus “On Value Added Tax” introduced an offset system for collecting value added tax, generally accepted in world practice; during 1999-2001 A lot of work has been done to transition the mutual trade of the Republic of Belarus with the CIS member states to the principle of the country of destination when collecting indirect taxes;

Simultaneously with the introduction new system value added tax Decree of the President of the Republic of Belarus No. 43 “On taxation of income received in certain areas activities" dated December 23, 1999, the procedure for taxation of banks, insurance and other financial organizations, as well as income of legal entities from transactions with securities was changed. Instead of income tax and value added tax, a special income tax was introduced for them, paid by banks, insurance companies and others. financial institutions in the amount of 30% from the tax base, which includes, in addition to profit, labor costs, depreciation and amortization intangible assets. The tax rate on income of legal entities on transactions with securities is set at 40%;

Decree of the President of the Republic of Belarus “On streamlining the provision of benefits to legal entities and individuals of the Republic of Belarus on taxes and customs payments” dated March 10, 1997 No. 6 established a single unified procedure for the provision of individual tax and customs benefits, aimed at limiting their application;

Every year, laws on the budget for the next fiscal year a unified list of local taxes and fees is established, as well as the maximum possible parameters of their rates, objects of taxation and the composition of payers.

As a result of all the reforms carried out in the republic, by the beginning of 2001, new line-up and the structure of the tax system. In 2002-2003 it was improved in the following areas:

Orientation of the tax structure to direct taxation;

Carrying out work to reduce the number of taxes by canceling ineffective fees and deductions to off-budget and targeted budget funds;

Consolidation of taxes having a similar tax base;

Equalization of tax conditions for all taxpayers.

In 2003, the implementation of the main tasks in the field of tax policy was carried out through:

Expanding the tax base for existing payments to the budget by reducing benefits for tax payments both individual and categorical in nature;

Reductions from 2 to 1.5% paid single payment contributions to the Republican Fund for Support of Producers of Agricultural Products, Food and Agrarian Science and user tax highways to road funds;

Reduction from 2.5 to 1.9% of fees paid in a single payment for the formation of local target budget housing investment funds and fees for financing costs associated with the maintenance and repair of housing stock;

Reductions from 5 to 3.75% of the emergency tax paid in a single payment and mandatory deductions to the State Employment Promotion Fund;

Cancellation of deductions attributable to legal entities for the cost of products (works, services), to the fund for the development of construction science.

Value added tax continues to play the most significant role in budget revenues. Its share is about 25% (in 2003 - 23.7%). Basic rate in 2002-2003 was equal to 20%, in 2004 - 18%. From 2000 to the present day, a generally accepted offset system of value added tax has been in effect in the republic, ensuring its collection precisely from the newly created value added at each stage of production and sale of goods (works, services), and not from the entire turnover of goods sold and services. This is what ensures the neutrality (non-interference) of the tax in relation to production and real stimulation of investment, new technologies and economic growth.

Excise taxes provide 7-8% (in 2003 - 6.9%) of budget revenues. Since 1998, they have been charged at uniform rates for domestic and imported goods. The list of excisable goods, in addition to traditional ones (alcoholic beverages, tobacco products and motor fuel), includes jewelry and cars. Special and ad valorem excise tax rates apply. In conditions high inflation the level of rates constantly fluctuates; it is approved not by law, but by legal acts of the government. On average, the level of excise tax rates is slightly higher than the rates of this tax applied in Russia and a number of other CIS countries. There are practically no excise duty benefits.

Customs duties and fees are established by customs legislation and collected by customs authorities. In addition to import and export duties, they include various types of fees for customs clearance. Taking into account the common customs space The Union State of Belarus and Russia, customs duties and fees apply only to third countries. Ad valorem rates of import and export duties are generally applied, identical in level to Russian ones and comparable to those used in other countries. The share of customs duties and fees in budget revenues is 6-7%.

Personal income tax Since the beginning of 1999, it has been calculated on the basis of total annual income, the main component of which remains the wage fund. The share of other personal income of the population remains extremely low. A progressive scale of tax rates is applied, which, based on the level of annual income, has five categories with minimum rate tax at 9% and maximum - 30%. Provided by law The tax-free minimum income is extremely low and is determined based on one basic value.

There are also tax deductions for the maintenance of children and dependents (in the amount of two basic amounts) and minor housing deductions. Pensions, benefits, scholarships and other social transfers, and interest on bank deposits are completely excluded from taxation. The procedure for paying tax provides for its withdrawal at the source of income payment and annual filing tax returns at the end of the calendar year by all payers, with the exception of those who have one source of income during the year at their main place of work. The share of individual income tax has increased slightly in recent years and reaches 8-9% (in 2003 - 8.4%).

Income and profit tax enterprises, associations, organizations since 1996 have been subject to minor changes in the calculation methods used and collection mechanisms. The object of taxation is the balance sheet profit of legal entities (residents for all income and non-residents for income from sources in the Republic of Belarus), defined as the difference between revenue from sales of products and production costs, the composition of which is regulated by legal departmental acts, plus (minus) income (expenses) ) from non-operating transactions, the composition of the articles of which is also regulated. Basic income tax rate in 1999-2000. was equal to 25%, and in 2001 - 30%, in 2002-2004. - 24%.

The role of income and profit tax remains significant. Its share is 19-22% (in 2003 - 19.4%) of budget revenues.

Emergency tax established in annual budget laws and paid by legal entities and individual entrepreneurs at a fixed rate to the wage fund, the composition of which is approved regulations government. Tax rate in 1998-2004 was equal to 4%. The share of tax in budget revenues currently does not exceed 3%.

Property taxes are applied in the republic in the form of real estate tax and land payments (land tax). The rates of these taxes (even taking into account annual indexations for inflation by land tax) are low and their significance is small. In total tax revenues, their share ranges from 2 to 4% (in 2003 - 6.0%).

Contributions to the Social Protection Fund are made by all legal entities and individuals, as well as individual entrepreneurs at fixed rates to the wage fund (35% - for employers, 1% - for citizens of the republic and 15% - from income individual entrepreneurs). Currently, the Social Protection Fund (SPSF) has the status of an extra-budgetary fund, but its funds are included in budget revenues. The share of state extra-budgetary and budgetary trust funds in the consolidated budget revenues is 17-18% (without the Social Security Fund).

In addition to the main taxes and fees, the tax system of the republic, despite all the transformations carried out, still includes a number of small fees and deductions, mainly to various kinds of targeted budgetary and extra-budgetary funds. Moreover, they are collected, as a rule, from the proceeds from the sale of goods (works, services), which, given the cumulative effect of such circulating payments, has extremely negative consequences for the economy.

It is these fees and deductions, which, in particular, include contributions to innovation funds, targeted fees to local budget funds for stabilizing the economy, contributions to the Republican Fund for Support of Agricultural Producers, housing investment funds and others, that put the most significant and unjustified pressure on prices, wash out working capital enterprises and undermine their competitiveness. Not a single industrialized country uses them.

Unjustified tax pressure on prices and incomes of the population persists, and the short-term effects of providing tax benefits to certain industries and types of production ultimately only lead to an expansion of the circle of actually unprofitable and unprofitable enterprises. At the same time, the volumes, structure and dynamics of budget revenues are not improving.

At the same time, the structure and mechanisms of the tax system should develop in the direction of actually excluding from taxation the processes of investment, the introduction of high technologies and the development of new products, ensuring the necessary regulation of the economic situation through the so-called built-in stabilizers and the neutrality of taxation in relation to inflation and the competitiveness of the economy, as well as increasing the share of direct (compared to indirect) taxation.

The Program of Socio-Economic Development of the Republic of Belarus for 2001-2005 proposes to simplify the tax system as much as possible, reducing the total number of republican taxes to 7-8 basic ones, structured in such a way as to prevent their distorting impact on the economy and ensure sufficient budget revenues. It is predicted to reduce the level of centralization of financial resources by the state to 45% of GDP, including in the consolidated budget - to 35-37%, in extra-budgetary funds - to 8-10%. Special attention should be given:

Ensuring sustainable economic growth at a qualitatively new level;

Continuation of tax reform aimed at reducing the tax burden and creating a tax system favorable to economic activity;

Ensuring the growth of real incomes of the population;

Increasing efficiency and reducing the level of budget expenditures in relation to the gross domestic product;

Continued consolidation in the resource budget state funds;

Reducing the level of budget deficit in relation to GDP;

Improving the methodology for budget formation and execution, as well as streamlining regulatory and legal regulation budgetary relations;

Continued unification of the budget and tax legislation of the Republic of Belarus and the Russian Federation as part of the further development of the Tax Code of the Republic of Belarus (Special Part of the Code. a common part Tax Code came into force on January 1, 2004).

In the context of implementing these tasks, further improvement of the country’s tax system and the government’s tax policy should be aimed at:

To optimize the tax structure by reducing the unjustifiably high share of indirect taxes, including cumulative taxes levied directly on proceeds from the sale of goods (works, services), and the low share of individual income tax, property and property taxes;

Reducing the number of various types of small deductions and fees to targeted budgetary and extra-budgetary funds;

Streamlining various types of registration, licensing and other targeted fees;

Elimination of permissible distortions in the mechanisms for collecting such basic taxes as the tax on added value

capital, excise taxes, income and profit taxes, personal income tax, leading to their strengthening negative impact on the rate of investment and economic growth;

Reducing the overload of the tax system with benefits for industries, industries, types of activities, enterprises and categories of taxpayers that are not related to the competitiveness of the economy, which ultimately leads to increased tax pressure on competitive industries;

Strengthening tax support for research, development and experimental technological developments in non-state sectors of the economy;

Tax incentive for long-term capital gains in investment funds and long-term investments.

The successful implementation of these areas will bring the characteristics of the country's tax system closer to international standards and will make it possible to more effectively use the fiscal mechanism to increase the efficiency and competitiveness of the national economy.

6.5. Social imperative of state regulation of economic development

6.5.1. Social imperative: essence, content

The social imperative in its essence is a mandatory requirement to ensure the priority of the social principle, social quality in the development and implementation public policy in general and in regulating economic development in particular.

The term “social” has multiple meanings depending on the basic concepts of the subject of research and the traditions of use in practical situations. Directly translated from Latin, it means “public,” “relating to society as a whole.” Society in this case is a collection of people (individuals) located in a system of relations determined by a system of laws, political system, economic structure, norms of civil relations, i.e. everything that allows them to live together. Philosophically, “social” is opposed to “individual”, “egocentric”. From the point of view of differences in market economic models society, the term “social” is used in combinations “social market economy”, “welfare state”, “welfare state”. They are opposed by various models of liberal market economy. What separates them is precisely the degree of “sociality”, social orientation (for more details, see subparagraph 5.3.1).

Human rights and freedoms occupy a central place in the development of civilization and its social component. The consistent implementation of rights and freedoms in practice is the main indicator of democracy, humanity and civility of a society. Human rights to life, to freedom and security, to work are necessary conditions full life for every person.

The main guarantor of the entire complex of human rights and freedoms - civil, political, economic, social and cultural - is the state. Without the creation of a social state, the declared human rights and freedoms remain an ideal that is not realized in reality.

Priority of social goals, highlighting human development as the goal of progress, consideration of the level of development human potential as a measure of the maturity of society, the state, its socio-economic policy - all this forms the content of the social imperative of state regulation of economic development.

The nature of the social principle is revealed directly with the help of such categories as the social sphere, social potential, social structure, social security, social policy, social indicators, etc. These categories are interpreted differently by different scientific schools. It is worth highlighting two established approaches - economic and sociological.

The economic approach traces the evolution of the term “social sphere” from the concept of “non-productive sphere of the national economy of the USSR”, which was used in the statistics of the balance of national economy (BNH), to the current structural content social sphere, when the BNK was replaced by the System of National Accounts (SNA). The criteria for classifying industries as social sphere was the way of serving the population, i.e. Social benefits were those that were distributed at the expense of public consumption funds on the basis of complete or partial “non-payment.”

From a sociological point of view, the function of the social sphere was previously defined as the social reproduction of man as a productive force and personality in the following scheme of differentiation of social life: economic, or material-reproductive; social, political and spiritual (cultural) spheres. Sometimes the family and domestic sphere was singled out.

The social sphere in its functioning appears as complexly structured into various, socially unequal classes, layers, groups of people, interconnected by property relations, labor and other social interactions in the forms of cooperation, mutual assistance, competition, conflict, distribution relations realized in various forms and levels income, wealth, poverty, family, household and recreational relations, ways of organizing working and free time, and leisure activities.

It is here that the most powerful channels of interaction between the economic sphere and the social sphere are laid, which is implemented within the framework of economic and social policy with the help of the social mechanism of economic development.

The main idea on which the idea of ​​the social mechanism of economic development is based is that the results of economic development are not a consequence of the direct action of governing bodies, but are mediated by activity social groups. This activity depends on the following types regulators:

Motivational;

Status;

Cultural;

Managerial.

The uniqueness of the action of the social mechanism is manifested in the fact that, by transmitting development impulses from the sphere of social relations to economic sphere society and vice versa, creates social conditions necessary for the effective use of all types of production resources (natural, financial, human, etc.), in order to increase the efficiency of economic activity, increase labor productivity, and improve product quality. The transmission of these impulses is carried out through the creative activity of social groups operating in the system of economic relations and at the same time being subjects of social relations that occupy one or another position in the social structure of a given society.

In the 20th century In developed countries, the social sphere has expanded enormously, given its share of national income and government expenditure, the nature of social institutions, and the volume and quality of social services. Along with traditional types social services - education and healthcare, which to a certain extent were supported by the state before - such elements of the social sphere as social security and social insurance were developed. Social expenses(social security, social insurance, housing, health and education) in developed countries range from just under half of all budget expenditures central government (in Canada, Great Britain, United States of America) to more than two thirds in France and Germany.

At the same time, another approach to defining the social sphere as an object of social policy and social management was developing, where it is often interpreted as an area of ​​activity of the welfare state.

As an object of social management and social policy, the social sphere includes the following sectors: culture; education; healthcare; labor (resources, demographics, employment and migration); housing construction and housing and communal services; physical culture and sports, tourism; social protection and social insurance systems; pension provision. It also covers complexes social problems: families, youth and other social groups, gender, etc. (see paragraphs 4.6 and 4.7),

Actually social politics represents the activities of the state and public institutions to develop and achieve a set of goals for social development, transformation social structure and social relations in society: growth in income and consumption of the population, improving the quality of various aspects of life, social protection of the country's citizens. Social policy as a tool for implementing the social imperative covers issues of labor, consumption, everyday life, education, culture and art, recreation and health care, social security, social support and protection of the population. It is designed to counteract such negative phenomena as unemployment, pronounced social differentiation, antisocial phenomena (crime, drug addiction, homelessness, etc.).

Social structure society and its elements are differentiated according to a number of basic characteristics: class, demographic, professional, etc. The influence of class and demographic parameters of society on the economy, or so-called social factors, is revealed through a special category social capital, characterizing the contribution of the social organization of society to social production through the formation of new classes (“middle class”) and optimization of the distribution of income and property.

In American economic literature and official documents the term “social capital” is interpreted as a combination of human, natural and physical (produced by people) capital. Human capital in turn, is defined as the totality of knowledge, skills and health status of individuals.

Social security as an important component of national security is determined by the characteristics of the state and dynamics of the social sphere, social problems from the point of view of compliance with the limit values ​​of the area of ​​safe functioning and development, going beyond the boundaries of which under the influence of destructive factors leads to destructive processes. These may be processes of depopulation, deformation of the gender and age structure, deterioration of the health of the nation, devaluation of traditional spiritual values, aggravation of family problems, moral degradation of the individual, worsening crime situation, etc.

Social Options are indicators and indicators characterizing the level of economic development of the country in social terms. A set of indicators and their dynamics reflect the progress of social policy implementation, record achievements and signal threats to social security.

The system of aggregate indicators of society's well-being covers the following areas: employment, unemployment and population mobility; nature, conditions and remuneration of labor; health and education; living conditions, state of the habitat; personal security, relationships between people. The values ​​of these indicators characterize the quality of life - material well-being and psychological comfort. Social indicators and standards should also reflect negative social characteristics: crime, mortality, accidents, suicide rates, morbidity, alcoholism, drug addiction, divorce, etc.

As an international generalizing social indicator characterizing the achieved level of human development, the aggregated human development index (HDI) is the arithmetic mean of the sum of three indices: life expectancy, achieved level of education and adjusted real GDP per capita in US dollars at purchasing power parity (PPP) (for more details, see paragraphs 2.7 and 3.3).

Currently, in the conditions of the transition period, the state’s social policy is based on the following principles:

Social Justice;

Individual and social responsibility;

Social solidarity and partnership;

Equality of opportunity for everyone to receive the social benefits and services they need;

Social guarantees.

The main goals of social policy that implement these principles are to ensure sustainable growth in the well-being of the people, reduce poverty, guarantees for medical care, adequate nutrition, education, social protection, etc.

The goals of social policy are realized, as a rule, through the implementation of strategic and tactical programs and forecasts of the socio-economic development of the country, containing both the defining social blocks and parameters, and the means and mechanisms for achieving them, as well as through the development and implementation of targeted social programs. The most important of them are:

Government program"Culture";

Republican program “Health”;

National Housing Program;

State program for the development of sports and tourism;

Republican program “Women of the Republic of Belarus”;

Program state support creatively gifted children and youth;

Presidential program “Children of Belarus” (it includes targeted subprograms: “Children of Chernobyl”, “Disabled Children”, “Orphans”, “Development of Social Services for Families and Children”, “Development of the Baby Food Industry”), etc.

Related information.

In a market economy, each state widely uses taxes as a regulator of some negative market factors. In conditions of transition to economic means management, the role of taxes as a regulator of the economy is rapidly growing to encourage and develop leading sectors of the national economy through taxes the state can implement quality policy in the development of knowledge-intensive industries and the destruction of unprofitable enterprises. These bills established taxes, duties and other payments going into the budget system and determining payers...

If this work does not suit you, at the bottom of the page there is a list of similar works. You can also use the search button

Course work

in economic theory

Subject: Tax system of Russia

and ways to improve it

December 1999

Introduction………………………………………………………………………………...3

Chapter I. The emergence and evolution of taxation……………………………4

1.1.The essence and principles of taxation…………………………….…4

1.2. Functions of taxes…………………………………………………………...5

1.3. The role of taxes in the formation of a financial state………………..6

Chapter II. Tax system of Russia……………………………………………………...………..8

2.1. Legislative framework for taxation…………………………………8

2.2. Federal taxes………………………………………………………...9

2.3. Republican taxes……………………………………………………………..13

2.4. Local taxes……………………………………………………………14

2.5. Tax planning……………………………………………………………17

Chapter III. Problems of the tax system of the Russian Federation and ways to improve it……..…18

Conclusion……………………………………………………………………………….24

References…………………………………………………………………………………...…25

Introduction

Taxing people is as old as time. It existed already in biblical times and was well organized. One of the most famous taxes at that time was “tithe”: the peasant gave a tenth of the harvest as payment for the use of the land. This tax lasted almost until the end of the nineteenth century.

Direct tax collectors were not popular among the people, although they only carried out the will of governments. Since collecting taxes is a troublesome business and requires the maintenance of a special apparatus, in some countries, in order to save public funds, the right to collect taxes was put up for auction. The one who gave the highest price received it. He became a “farmer”. Naturally, such a tax collector, in order to cover costs and make a profit from his chosen activity, was responsible in fulfilling his duties.

Throughout human history, a taxation system has evolved. If at first taxes were levied in the form of various taxes in kind and served as an addition to labor duties or a form of tribute from conquered peoples, then as commodity-money relations developed, taxes acquired a monetary form.

Adam Smith in his classic work, An Inquiry into the Nature and Causes of the Wealth of Nations ” believed monetary principles taxation universality, fairness, certainty and convenience. “ Subjects of the state,” noted his Russian follower N.I. Turgenev, “must provide means to achieve the goals of society or the state,” each, if possible, and in proportion to his income according to pre-established rules (payment terms, method of collection), convenient for the payer. 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 selection of the appropriate source and object of taxation, and single-time taxation.

No state can exist without taxes. Through tax contributions, fees, duties and other payments, the financial resources of the state are formed. Taxes ensure the implementation of social, economic, defense and other functions of the state. They go to maintain the government apparatus, the army, law enforcement agencies, and finance education, healthcare, and science. From funds collected in the form of taxes, the state builds schools, higher educational institutions, hospitals, orphanages, and state enterprises; pays salaries to teachers, doctors, government employees, scholarships and pensions. Part of the funds goes to social benefits for elderly and sick people, protection of maternal and child health, the environment, etc.

Thus, although taxes more often cause outrage than public approval, no state can exist without them.

ChapterI

The emergence and evolution of taxation

1.1.The essence and principles of taxation.

So what is taxation?

Taxation – is a method of distributing income between the government and acting subject. Payments to the state budget are not only mandatory, but compulsory and free of charge.

The totality of taxes, fees, duties and other payments levied in the state, as well as the forms and methods of their construction, forms tax system.

The tax system distinguishes the following basic concepts:

Tax, fee, duty- this is a mandatory contribution to the budget of the appropriate level or to an extra-budgetary fund made by the taxpayer in accordance with legislative acts.

Taxpayers– these are legal entities or individuals: citizens, as well as enterprises and organizations, regardless of their form of ownership. An independent source of income is the main characteristic of a tax payer.

Object of taxation- this is what is subject to tax by force of law: income, the cost of certain goods, the use of natural resources, the transfer of property, etc.

Tax rate or tax quota– the amount of tax established per unit of taxation. Determined either in fixed amount, or as a percentage.

Tax unit– part of the taxable object for which the tax rate is established.

Tax payment deadline- stipulated in the law, for its violation a penalty is automatically charged, regardless of the guilt of the violator.

Tax benefit– exception from general rule. Established by law taking into account solvency and participation in social production.

The tax base– the amount on which taxes are levied.

Similar works:

• The Russian tax system in the new legal framework

  Abstract >> Other works

  Laws of construction tax systems and structures tax systems Russian Federation to identify and justify ways modern tax systems Russia. Implementation of the specified...

• The Russian tax system and ways to improve it

  Abstract >> Economic theory

  Work on economic theory Topic: Tax system Russia And ways her December 1999 Contents: Introduction......3 Chapter...

• Tax system of the Russian Federation

  Abstract >> State and law

  Politics in modern times Russia/ Moscow Carnegie Center. - M: 1997. - 58 p. 3. Dubov V. Acting tax system And ways her/ Federalism...

• Tax policy in Russia: tactics and strategy, positive and negative trends and development prospects

  Abstract >> Taxes, taxation

  Beck, 2000. Dubov V.V. “Current tax system And ways her. Finance-2001. Evstizheev E.I., Viktorova... tax systems and training for tax services" - Taxes - 2000. Kucherov I. I. " Tax right Russia ...

• Send your good work in the knowledge base is simple. Use the form below

  Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

  Similar documents

  Tax policy and her theoretical basis. Concept of tax and economic entity taxation. Functions of taxes. Principles of taxes. Essence, goals and principles of tax policy. Tax policy of the PMR at the present stage. Ways to improve it.

  thesis, added 02/27/2003
  

  Taxes and tax system of the Russian Federation. Functions of taxes and fees. Principles of building a tax system. The role of taxes in generating budget revenues at different levels. Main directions for improving the tax system and tax policy.

  course work, added 06/08/2014
  

  Economic fundamentals and principles of building a tax system. The main functions of taxes: fiscal, control, distribution, regulatory and social, their content. Elements and methods of collecting taxes. Directions of tax policy until 2015

  course work, added 09/18/2015
  

  The nature and essence of taxes, their classification. Basic approaches to solving the problem of legal interpretation of taxes. Functions of taxes and their manifestation in the economy. The structure of the tax system of the Russian Federation, its main problems and ways of improvement.

  test, added 07/15/2011
  

  The essence of tax and tax system. Types of taxes. Features of the tax system of the Russian Federation. Methods of collecting taxes. Functions of taxes. Taxes on income and property. Taxes on goods and services. Classification of taxes by purpose of use.

  abstract, added 08/05/2008
  

  Study of the basic principles of building a tax system in the economy of the Russian Federation. Descriptions of federal, regional and local taxes. Study of reform reforms in the field of taxes. Ways to reform the base of the tax system.

  course work, added 12/18/2014
  

  Problems, prospects and ways of reforming the tax system of the Russian Federation. Regulatory framework formation of the tax system, principles of its construction and structure. Tax policy as an instrument of state regulation of the economy.

  course work, added 08/09/2016