Principles of taxation in a market economy. The concept of tax

1.1 Essence, structure and basic principles of taxation

tax market economy

The system of taxes and fees of countries is a set of taxes and fees that are grouped in a certain way and interconnected with each other, the collection of which is provided for by tax legislation. Law Russian Federation"About the basics tax system in the Russian Federation" provided for 53 types of taxes and fees (when levying sales tax - 36), and according to the Tax Code of the Russian Federation there are significantly fewer of them - 28 (when levying real estate tax, even less - 25).

At the same time, any system is an integral complex of interconnected elements, which, acting as a system of a lower order, at the same time represent an element of a system of a higher order. Such a system of a higher order in relation to the system of taxes and fees of the Russian Federation is the tax system.

The tax system is a system based on certain principles, regulated by the rules of law of social relations that develop in the field of taxation.

The tax system of the Russian Federation, in particular, includes:

The system of taxes and fees of the Russian Federation;

The system of tax legal relations;

The system of participants in tax legal relations;

Regulatory framework areas of taxation.

The current tax system of the country in accordance with the Tax Code of the Russian Federation is represented by the scheme

In Russia, the role of individual taxes in budget revenues is somewhat different.

The effective functioning of the country's tax system is aimed at fulfilling several tasks. First of all, the tax system must intensively solve the fiscal redistribution problem, i.e. through the redistribution of incomes of entrepreneurs and the population to provide financial resources revenue side state budget (in developed countries taxes cover on average up to 90% of state budget revenues). This system should function in such a way that, at a minimum, it does not undermine incentives for production and economic activity in general, and at best contributes to the formation and strengthening of such incentives.

According to the Ministry of the Russian Federation for Taxes and Duties, the determining role in the formation budget system belongs to four taxes: VAT, excises, corporate income taxes and personal income tax; they account for ¾ of all receipts in the consolidated budget.

conglomerate.

The mechanism for implementing the principles of its functioning is determined by the Tax Code of the Russian Federation (part one).

The Tax Code of the Russian Federation (Article 7) formulates the basic principles of the tax system that regulate taxation throughout Russia:

1) Each person (legal or natural) is obliged to pay the taxes established by the tax legislation, in respect of which this person is a taxpayer.

2) Taxes are established in order to financial support functioning and development of society.

3) Taxes cannot be applied based on political, ideological, ethnic, confessional and other similar criteria.

4) It is not allowed to establish taxes that violate the economic space and the tax system of the Russian Federation.

5) It is not allowed to establish additional taxes, increase or differentiation of the tax rate and tax benefits depending on the form of ownership, legal form of organization, citizenship of an individual, as well as on the state, region or geographical place of origin authorized capital(fund) or property of the taxpayer.

The principles of building the Russian tax system are illustrated by the appendix

2. The Tax Code of the Russian Federation reflected all the properties of the economy and politics transition period. On the one hand, a fundamental contribution was made to the development of the Russian tax system, and on the other hand, the principles of taxation were layered on traditions administration. In such a state, it is difficult for the Russian tax system to develop in line with mobile social and market relations.

Tax is a form of forced alienation of the results of the activities of entities implementing their tax liability, in state or communal property, which is contributed to the budget of the corresponding level (or trust fund) on the basis of a law (or an act of a body local government) and acts as a mandatory, non-targeted, unconditional, gratuitous and irrevocable payment.

Direct taxes-- taxes levied directly on the income and property of the taxpayer.

Direct taxes include: tax on profits (income) of enterprises and organizations, land tax, income tax on individuals, taxes on property of legal entities and individuals, the possession and use of which serve as the basis for taxation.

The Russian Federation has the following system of main direct taxes:

1. Direct taxes withheld from legal entities - corporate income tax (corporate tax), corporate property tax, etc.

2. Direct taxes levied on individuals (population) - income tax on the population, property tax on the population, tax on owners Vehicle etc.

Direct taxes are divided into real, which are levied on certain types of property of the taxpayer, and personal, which are levied in accordance with the amount of income, taking into account the tax benefits provided. The final payer of direct taxes is the owner of property (income)

Indirect taxes- taxes on goods and services: value added tax; excises (taxes directly included in the price of goods or services); for an inheritance; for transactions with real estate and securities and others. They are partially or completely transferred to the price of a product or service.

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

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

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

Currently, the tax system of the Russian Federation is based on taxes such as income tax on legal entities, income tax on citizens, and two indirect taxes - value added and excises. The entire composition of taxes and fees of the domestic taxation system is divided into two interacting subsystems:

Direct taxation;

indirect taxation.

Criteria

1. Equality of obligations. This criterion is based on the understanding of justice accepted in society. The right of the state to coercion (coercive collection of taxes) must, in equally apply to all citizens. Since people are in different economic situation, then they must be combined into more homogeneous groups. Differentiation should be made according to clear criteria related to the results of the actions of individuals, and not to their innate qualities. Equality of obligations is considered vertically and horizontally.

Vertical equality implies that individuals from different groups have different requirements. For example, people with low incomes pay less tax.

Horizontal equality implies that people in the same position fulfill the same obligations (i.e. there is no discrimination based on race, sex, religion; the same tax is paid on the same income).

2. Economic neutrality reflects the efficiency of the tax system. This criterion evaluates the impact of taxes on the market behavior of consumers and producers, as well as on the efficiency of the allocation of scarce resources.

As shown above, most taxes affect the motivation of economic agents, inducing them to make decisions that differ from those that were made in the absence of this tax. Such taxes are called distorting. A tax that does not have this effect is non-distorting (for example, a one-time poll tax). Ideally, the tax system should consist of non-distorting taxes, but such a system does not meet other criteria.

3. Organizational (or administrative) simplicity is associated with the cost of collecting taxes. The costs of tax collection include the costs of maintaining the tax system, the time and money spent by payers associated with determining the due tax amounts, transferring them to the budget and documenting the correctness of paying taxes, expenses for consultations, etc.

The simpler the built system, the lower the costs of its operation.

4. The flexibility of taxes implies the ability of the system to adequately respond to changes in the macroeconomic situation, primarily to changing phases of the business cycle.

An example of a flexible tax would be an income tax that smooths out the cycle business activity and acts as a built-in stabilizer. In the ascent phase this tax hinders entrepreneurial activity, since the increase in the tax burden occurs faster than the increase in profits. Conversely, during the recession stage, the tax burden is reduced faster than profits, which encourages entrepreneurs to increase their activity.

5. Transparency - implies the possibility of control of the tax system by the bulk of taxpayers. People should be clear about what taxes they pay, at what rate, how the payment is made, etc. From this point of view, indirect (the buyer in the store cannot estimate VAT, customs duty, etc., included in the price of the goods), unmarked (since it is not known for what purposes they will be used), organizational and complex taxes are not transparent. .

Taxes form the main part of the revenue side of the state and local budgets. Hence the priority attention of any state to the formation of the tax system and tax policy. The value of the tax rate and the total amount of resources withdrawn to the state budget have a direct impact on the dynamics of social economic development society.

Tax - funds forcibly withdrawn by the state or local authorities from individuals and legal entities, necessary for the state to carry out its functions. These fees are based on state law.

The use of taxes as an instrument of centralized influence on the economic development of the state has a long history as commodity-money relations develop.

AT modern conditions taxes perform the following functions.

table 2 Tax functions

	Characteristic
fiscal	formation of resources of the state, territories (states, republics) and local authorities in order to finance expenses. The fiscal function contributes to the nationalization of the part national income, creating the material foundations for the functioning of the state
Distribution	redistribution of income between state and local budgets, distribution of the tax burden between social groups
Regulatory	change in tax rates, which makes it possible to purposefully influence the rate of economic growth, cause a restructuring of social production, accumulation money capital, investment movement, inflation, employment, total effective demand
Control and accounting	usage control economic resources, income of firms and households, production volumes, directions of movement and sizes of financial flows
stimulating	reduction of tax rates and the introduction of benefits that contribute to the creation of prerequisites for increasing business activity (increasing the required production volumes, updating it, increasing investments, savings, conducting research and development, stimulating certain types of business, attracting foreign investment
Restrictive	curbing the development of the production of certain types of products and protecting certain industries by restricting the import of goods.

The principles that the tax system must meet according to A. Smith include neutrality, fairness and ease of calculation. These principles have not lost their significance to this day. Let's take a closer look at each of them.

Table 3 Principles of taxation and their characteristics

The principle of taxation	Characteristic
Neutrality	ensuring the same tax standards for payers. However, in countries with transition economy neutrality is almost non-existent. The wide differentiation of taxes and the variety of benefits discredit society and undermine its social and economic stability.
Justice	the possibility of equally collecting tax payments from various categories of individuals and legal entities, without prejudice to the interests of each payer and providing sufficient funds to the budget system.
Ease of calculation	creation of a tax system using a set of functional tools for determining taxable income, such as a tax rate and tax amount, that are understandable to tax collectors and taxpayers.

taxation market economy monetarism

In countries with a federal structure, when forming the tax system, the principle of even distribution of the tax burden across individual regions and subjects of the federation is widely used.

Quantitatively, the level of the tax burden can be represented as the ratio of the amount of taxes per capita to solvency or the amount of tax remaining after paying the tax to solvency.

Methods of construction and collection of taxes, their elements are determined by the relevant legislative acts. The elements of taxation include the following:

Table 3

Elements of taxation

Elements of taxation	Characteristic
Subject of tax	taxpayer, legal or individual which is legally required to pay tax
Tax bearer	the person actually paying the tax. This element is highlighted because tax burden sometimes it is actually transferred from the subject of the tax to the consumer of the product through the price mechanism (when paying value added tax, excise duty, etc.). Often the subject and bearer of the tax are the same
Tax object	income or property from which tax is charged (profit and income; cost of certain goods; value added for products, works, services; property of legal entities and individuals; transfer of property (donation, inheritance); operations with securities, etc.)
Tax source	the income of the entity at the expense of which the tax is paid (profit, wage, interest, rent)
Tax unit	unit of measurement from the tax object (rubles, meters, liters, etc.)
tax rate	the amount of tax per unit of taxation of the object - is set in a fixed amount (absolute amount per unit of taxation). There are marginal, average, proportional, progressive and regressive tax rates. The marginal tax rate is the proportion of additional (taxable) or incremental income that has to be paid in the form of tax. The average tax rate is the total amount of tax paid in relation to the total taxable income. This is the tax rate on all taxable income. A tax rate is considered progressive if it rises as income increases; regressive, if the average rate decreases as income increases; proportionate if the average rate remains the same regardless of income
Tax Collection Methods	a) cadastral (involves the use of a cadastre (register), which contains a list of typical objects (land, houses, etc.) classified according to external features, and establishes the average profitability of the object of taxation; b) withdrawal of tax before the owner receives income (income tax on individuals); c) withdrawal of tax after receipt of income (the taxpayer submits to tax office declaration, i.e. an official statement of income received, and the tax authorities, based on the size of the object of taxation and the current rates, set the amount of tax).

Consider the most commonly used classification of taxes.

Table 3

Tax classification

classifier		Characteristic
Collection method		payments collected directly from individuals and paid out of their income. The source of such taxes is profit, dividends, interest, inheritance, etc. Direct taxes include: income tax from legal entities on corporate profits, tax on income from money capital and income from savings, tax on capital and property (property, personal fortune, inheritance and gift, capital gains), personal income tax.
Indirect	are paid indirectly through the prices of goods and services at the time of their purchase. They are installed on consumer goods, transport services, services. Their advantage is that the amounts charged are taken at a convenient time for the payer and most convenient way. However indirect taxes are included in production costs and added to the prices of goods and services. In this regard, prices rise and taxes are shifted, depending on the degree of elasticity of supply and demand for a given product, to the final consumer. The main indirect taxes are consumption taxes (VAT, sales tax, excises), fiscal monopoly taxes and customs taxes.
Scope of distribution	National	taxes that go to the state budget and form it by 85 - 90% (taxes on export and import, customs duties, most of the tax on profits and incomes).
	taxes received by local budgets, which form it by an average of 70% (land tax, tax on building owners, part of the value added tax, on income and profit).
Use of received funds		do not have a specific purpose in terms of their use. They go to finance the capital and operating costs of both the state and local budgets.
Specific	intended to be used for strictly defined purposes (extraordinary tax on liquidation of the consequences of the accident at the Chernobyl nuclear power plant, contributions to Pension Fund etc.).

To assess the fairness and equality of tax collection from taxpayers, in countries with a market economy, the concept of tax progressivity is used, i.e. the ratio of the amount levied in the form of income tax to the amount of income. In this regard, the taxation system distinguishes:

-proportional tax (the absolute amount of tax is proportional to the employee's income);
- regressive tax (growth of the tax as a percentage as the employee's income decreases);
-progressive tax (as a percentage, the tax is set the higher, the higher the income).

A fairly large part of the tax amounts collected comes from income taxation. Income tax is levied on individuals and legal entities as a function of disposable income and is progressive. This type of tax is not subject to the entire gross aggregate income of the payer from various sources, but only taxable income received after legally stipulated deductions from it. The deductions include:

- production costs;
-advertising expenses;
- travel expenses;
-fare;
- a number of tax incentives.

Personal income tax is a progressive tax, as the tax rate increases as income increases. Its subject matter is personal income citizens, adjusted for deductions.

The latter include a number of tax incentives (allowances for social insurance and social security, pensions, alimony, benefits specified in the law), as well as indexation of the non-taxable minimum. Currently, there is an active transition to progressive taxation of the total income of citizens, based on the general declaration of income.

It should be noted that the tax systems of developed countries, built on the basis of fundamental principles, involve the widespread use of incentive benefits, the most important of which are:

-investment tax credit;
- accelerated depreciation;
-discount for subsoil depletion during mining natural resources and a number of others.

An investment loan is an indirect government financing capital investments private entrepreneurship through tax exemption for the payback period. It is designed to introduce innovations, replace obsolete equipment and produce competitive modern products. The amount of benefits is deducted from the amount of tax, which reduces the cost of newly purchased equipment.

With accelerated depreciation, the state allows depreciation to be written off in amounts that significantly exceed the actual depreciation of fixed capital, which is a kind of tax subsidy for the entrepreneur. In turn, an increase in depreciation charges accelerates the turnover of fixed capital.

The tax system, built taking into account rational tax rates and tax incentives, is designed to ensure the growth of production and tax base, and an unjustified increase in rates creates conditions for reducing production volumes and refusing to pay taxes.

Thus, taxation performs mainly a fiscal function and is aimed at expanding budget revenues. In this regard, the tax system is characterized by high tax rates and the predominance of an indirect form of taxation.

This situation predetermines the need to reform the taxation system, the priority areas of which are to strengthen the role of income taxation, provide incentives for certain types of activities and reduce tax rates for leading types of taxes.

Ural Socio-Economic Institute.

Academy of Labor and Social Relations. TEST By discipline: Taxes and taxation. Topic: The essence of taxes in a market economy. Completed: Menshikova M.V. Sociality: Finance and credit. Group: FZ 303 Reviewer: Vaseneva N.D. Chelyabinsk 2008 Content 1. - Introduction -2. taxes in economic system states 3. Essence and functions of taxes4. Tax policy of the state5. - Conclusion -6. List of used literature - Introduction - Taxes have been known for a long time, even at the dawn of human civilization. Their appearance is associated with the most urgent social needs. Taxes are a necessary link economic relations society since the inception of the state. Development and change of forms state structure always accompanied by a transformation of the tax system. In a modern civilized society, taxes are the main form of state 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, on the state of scientific and technological progress.

In countries with developed market economies, taxes, in addition to performing fiscal functions, taxes are becoming an increasingly active tool of the state social and economic policy. They have a significant impact on money turnover, pricing, formation of consumption and accumulation funds, implementation investment policy, profit distribution, social status population.

In this test, I use the example of the tax policy of R.F. I will consider the essence of taxes in a market economy.

Taxes in the economic system of the state

At present, the theory of taxes as the most important component economics began to revive in Russia.

Based on the theory of taxes and the functions of taxes, the tax policy of the state is determined. In practice, there are three main forms of tax policy. They meet not in pure form, but in certain ratios with each other.

First, it is a pronounced fiscal policy, or a policy of maximum taxes. Here we have the case when the state seeks the method of high taxes on the income side of the budget and to ensure the excess of revenues over expenditures. Such a policy, as A. Laffer convincingly showed, most often does not achieve its goals. However, it has even more serious consequences. There is a slowdown in expanded reproduction or a general return to simple reproduction. The population renders passive resistance to this course, and mass tax evasion begins. Tax evasion leads in turn to the growth of the shadow economy.

AT similar situation we are dealing with an exaggeration of the role of the fiscal function of taxes in comparison with other functions.

Secondly, it is the tax policy of economic development. At the same time, the state seeks to reduce taxes in every possible way, leaving most of the financial resources at the disposal of economic entities. At first glance, it may seem that such a policy should be pursued. However, it can have no less serious consequences, namely: reduction social programs due to a lack of funds from the government, a decrease in the standard of living of workers budget organizations including doctors, teachers, etc.

The third form should be recognized as the optimal tax policy. Here, its implementation requires detailed scientific analysis and understanding the economic situation, predicting the consequences of any tax changes, complexity of decision-making. For the success of the tax policy, it is necessary to explore the past, to know the experience of foreign developed countries, to apply it, not blindly copying, but correlating with the specific features of the national economy.

Fiscal interests may diverge when pursuing tax policy government agencies and taxpayers. How to achieve harmonization of interests? Tax policy should take into account both the interests of the budget and the interests of the broad masses of the population. It is quite possible to reconcile them. Everyone is interested in the sustainable development of the economy rapidly, in the development of expanded reproduction based on advanced technologies. Everyone is also interested in social problems. Question - in optimal ratios financing of national economic sectors, in the "transparency" of budget revenues and expenditures.

Let's define what is market system economy. A market economy is a system of organizing the country's economy, based on commodity-money relations, a variety of forms of ownership; on the means of production, the economic freedom of citizens as owners of their labor force, their competition in the sphere of production and circulation of goods and services.

In a market economy, three main specific markets function and actively interact with each other. This is the market for goods and services, or the commodity market; the labor market and the financial resources market, which includes the market valuable papers. The price in the market is formed by the ratio of supply and demand. In the labor market, the price is the salary of an employee.

Legal entities (economic entities) act at the same time as consumers and producers - on the commodity market, issuers and investors - on financial market, employers - in the labor market. Citizens act as sellers of their labor force in the labor market (the able-bodied part of the population), consumers - in the commodity market, investors - in the financial market.

Market models of different countries differ significantly from each other. Two main models of a market economy can be distinguished: the liberal model and the model of a socially oriented market.

The liberal model is based on insignificant state intervention in economic life and social processes. There is a minimum of public sector enterprises, maximum freedom is provided to economic entities, the state takes a minimal part in solving social problems, taking care of the poorest segments of the population, regulation is monetary in nature and is limited mainly to macroeconomics. The liberal model operates in the USA, Canada, the systems of England and others are close to it. France.

It should be noted that much of what has been said about the liberal model relates more to the past of these countries. They are currently moving towards the second model.

The socially oriented model is distinguished by a higher degree state regulation economy. 3here is significant government sector, entrepreneurial activity is subject to regulation, the state guarantees a certain level of satisfaction of the needs of the population (and not just its lower strata) in housing, health care, education and culture, takes care of the employment of its able-bodied part. A similar model operates in Germany, Austria, the Netherlands, Sweden, Norway. The system of Japan is close to it.

It is quite understandable that liberal and socially oriented market models require states of various financial resources. And taxes in countries with the second model, of course, should be higher. So the concept of "High" or "low" taxes is not an absolute, but a relative representation. The amount of taxes should correspond to the tasks set by the state.

Essence and functions of taxes

Taxes are one of the main financial instruments market economy, financial basis budgets at different levels. They have a significant impact on money circulation, pricing, the formation of consumption and accumulation funds, the implementation of investment policy, the distribution of profits, and the social status of the population.

The source of taxes is the value created in the process of production - the national income. The primary distribution of the national income is supplemented by a secondary distribution, or ᴨȇredistribution, where taxes have an important place.

Participating in the process of redistribution of new value, taxes are part of a single process of reproduction, a specific form of production relations that forms their social content.

In addition to public maintenance, taxes have a material basis, they are part of cash income, national income, alienated by the state.

Taxes make up a significant share of budget revenues various levels. Tax revenues are credited to the budgets of different levels and to off-budget funds in the manner and on the terms determined by the system of legislation of the Russian Federation on taxes and fees, as well as the legislation on taxes and fees of the constituent entities of the Russian Federation.

In a market economy, taxes perform four main functions, each of which exhibits an internal property, signs and features of a given financial category.

Tax functions

1.Fiscal function (fisk - treasury), i.e. providing the state with the necessary resources.

With the help of this function, state cash funds and create material conditions for the functioning of the state in a market economy. AT market conditions taxes have become the main source of income state budget Russian Federation. The fiscal function is being strengthened in all countries due to the expansion of the regulatory role of the state in society.

2. Distribution function

With the help of taxes, the distribution and redistribution of national income takes place and conditions are created for effective public administration.

Taxes, as an active participant in redistribution processes, have a serious impact on reproduction, stimulating or restraining its pace, expanding or reducing the effective demand of the population.

The economic mechanism of the taxation system can achieve its goal if equal economic conditions are created for all enterprises, regardless of their organizational and legal forms and forms of ownership. It should ensure the interest of enterprises in obtaining more income through the use of such elements of the tax as rates, benefits, payment terms, which in turn will solve the problem of saturation with goods and services consumer market, acceleration of scientific and technological progress, ensuring the urgent social needs of the population.

3. Regulating function

The regulatory function of taxes is implemented by:

Regulation of income and profit of legal entities and individuals;

Stimulating the growth of production of goods or restraining them, stimulating investments, carrying out activities in the field of ecology, manufacturing products for government needs, the activities of small businesses, etc. The stimulating effect of taxes is provided through a system of material and financial sanctions.

4.Control function

With the help of taxes, the timely receipt of a part of the proceeds, profits and income of organizations and individuals to the budget and extra-budgetary funds is controlled.

The tax system is based on a number of principles of taxation, the main of which are:

1. Universality and equality of taxation - each legal entity and individual must pay taxes established by law. It is not allowed to provide individual tax benefits and privileges that are not justified from the standpoint of constitutionally significant goals. Equity in taxation requires taking into account the actual ability to pay tax on the basis of a comparison of economic potentials.

2. Fairness of taxation - each individual and legal entity must pay taxes depending on the profit, income.

Taxes and fees may not be discriminatory and may not be applied differently based on social, racial, national, religious or other similar criteria. It is not allowed to establish differentiated tax rates, tax benefits depending on the form of ownership, citizenship of individuals or the place of origin of capital.

3.Economic validity of taxes.

Taxes and fees must have an economic justification and cannot be arbitrary.

4. One-time taxation - the same object of taxation for each subject can be taxed by one type of tax only once for a taxation period specified by law.

5. Certainty of taxation.

When establishing taxes, all elements of taxation must be determined. Acts of legislation on taxes and fees should be formulated in such a way that everyone knows exactly what taxes (fees), when and in what order he must pay.

6. Tax neutrality - taxes should not harm the activities of enterprises and the life of citizens.

This principle is implemented in a number of countries in relation to the taxation of individuals, in particular, by introducing tax-free income associated with the subsistence level.

All unremovable doubts, contradictions and ambiguities of acts of legislation on taxes are interpreted in favor of the taxpayer.

7. Simplicity, accessibility and clarity of taxation.

Direct taxes are considered the simplest in terms of calculation. In accordance with world practice, direct taxes account for about 60% of the total amount of income from the tax system.

8. Application of the most optimal forms, methods and terms of tax payment.

Control over the correctness and timeliness of the collection of taxes and fees to the budget is carried out by officials of the tax authorities within their competence through tax audits, obtaining explanations from taxpayers and other liable persons, checking accounting and reporting data, inspecting premises and territories used to generate income (profit).

The Government of the Russian Federation participates in the coordination of tax policy with other states that are members of the Commonwealth of Independent States, and also concludes international tax agreements on the avoidance (elimination) of double taxation with the subsequent ratification of these agreements.

State tax policy The effective use of taxes and the solution of socio-economic problems is impossible without a clearly justified state tax policy that corresponds to objective economic, social and political conditions. In economic literature often the concept of tax policy is considered one-sidedly, purely from a fiscal position. In Russia, in late XIX- early XX century. the tax policy was substantiated and in accordance with it the tax system was formed, which contributed to the replenishment of the budget and economic growth. An important role in this belonged to a serious theoretical study of the fundamental issues of taxation. When substantiating tax policy, it is necessary to be guided not only by fiscal requirements. So, even S.Yu. Witte emphasized that "the state, having the right to alienate in its favor by means of taxes a certain share of the property of individuals, must be guided in its tax policy by certain aesthetic and economic principles; otherwise, burdening the population with unfair excessive fees, it would undermine the very meaning and reasonable the basis of its existence. "When forming tax policy, the boundaries of taxation should be clearly defined. The centuries-old history of the development of taxes convincingly shows that taxation has limits. The question of finding the critical point of taxation has occupied the minds of politicians and scientists for many centuries. Considering the limits of taxation, I.I. Yanzhul emphasized that, on the one hand, "the limit of taxation lies in the size of the needs of the state, to cover which taxes are established; on the other hand, it lies in the property ability of subjects to satisfy these needs with their donations ... Between these two limits of taxation - needs state and the property capacity of citizens - and all tax issues revolve; the struggle of these two principles in financial history imposes even a special imprint on the entire life of the people. "The fundamental principle in determining the boundaries of taxation should be the principle of the ability of individuals and legal entities to carry out tax payment. The task of determining the boundaries of taxation is complicated by the presence of many factors on which the severity of the tax burden depends. In some countries, attempts are being made to limit the tax burden by legislative acts. The concept of fairness is of great importance in tax policy. The principle of fairness in taxation is a relative concept, changing with the development of productive forces, culture, historical traditions, etc. The doctrine of justice in taxation seeks answers to two questions: who should pay taxes and how to achieve equalization? Regarding the first question, most scientists are of the opinion that the principle of universal taxation should operate. At the same time, there is an opinion that small incomes should be exempt from taxes. Many economists believe that it is necessary to exempt income from tax, which provides the conditions necessary for sex. - valuable life. In different years in different countries the amount of income exempt from tax is different. When justifying tax policy, it is very important to compare the tax burden. attempts to compare the tax burden of individual countries have been made since the 19th century. this comparison is quite difficult to make, since the purchasing power of money is different, it is not easy to summarize the state and local taxes, it is difficult to classify income and expenses, take into account the difference in the composition of the population. Different scientists have put forward different approaches to justifying the tax burden. It was proposed to define it as the ratio of the amount of taxes per capita to solvency. Some economists felt that it was preferable to compare the amount of income remaining after paying taxes. At present, almost everyone has come to the unanimous opinion that the most reliable picture that allows us to compare individual countries, gives the share of taxes in GDP. In search of the optimal taxation scheme, scientists using empirical methods tried to find marginal tax rates, above which entrepreneurs lose their incentive to produce. The Laffer curve, named after American economist A. Leffer. The Genesis of Russia's Tax Policy in the Late 19th-Early 20th Century. most fully disclosed by S.Yu. Witte. In the formation of tax policy, he exclusively important role gave justification for the tax burden. The state should use the right to set taxes very reasonably and carefully, otherwise a high tax burden can become a brake on the development of production, lead to the impoverishment of the population. The modern Russian tax system is far from perfect in terms of the severity of the tax burden. Comparisons with foreign indicators are incorrect, because. the difference in the levels and structure of incomes of the population is too great. Witte was a follower of the representatives of the classical economic theory, especially A. Smith. Supporting the fundamental provisions of taxation - universality, uniformity, reduction in the cost of levying taxes, levying them at the most convenient time for taxpayers, formulated by A. Smith, he developed them and substantiated new important principles taking into account the economic realities of the time, noting that the tax system should be productive and elasticity, that is, to be able to deliver significant and steadily progressive resources to the state. It is the tax system that meets these requirements that is able to provide resources for the ever-growing state needs. It is important to note that there is no ideal tax system, and we can only talk about how the tax system approaches the satisfaction of these requirements. Witte's reasoning on common problems taxation theory. In particular, considering the object or source of the tax, he emphasized that "the capital part of the property should be, if possible, exempt from taxation, because: any damage in the amount of capital weakens the productive activity of the country. Covering government spending from public capital would be tantamount to as if a private person, not satisfied with the income received, would squander his property. So, the object or source of tax should be predominantly national income. poor part of the population often leads to the accumulation of arrears, which serves as an indicator of the unsatisfactory foundations of the tax system or the methods of its application. As the advantages of progressive taxation, Witte singled out the greater productivity of the tax system, achieved without burdening solid part of the population, and also noted that large incomes and property "possess a progressive economic strength accumulation of wealth". The problem of the priority of proportional or progressive taxes is still relevant. And today a heated discussion on this topic continues. the corresponding tax system. Obviously, this is a very long process, as he emphasized. In countries with non-market economies, the transition to new economic conditions was accompanied by significant changes in the existing tax systems. This primarily applies to the abolition of taxes on turnover, other non-tax exemptions. the requirement is the creation of fundamentally new tax departments.The most important task is the creation of a legal legislative basis for taxation.In Russia in the early 90s of the last century, it became obvious that radical economic life. Naturally, these transformations were impossible without the formation and debugging of the corresponding tax system. Unfortunately, recent history the formation of the tax system was not without errors due to the simplicity of making individual decisions. Tax reforms were often carried out by trial and error without taking into account the historical experience of past years, without proper critical analysis foreign experience, without taking into account the specific economic realities of the transitional period. Often when taken purely economic decisions political emotions prevailed. Tax policy and the tax system were formed in heated discussions on fundamental methodological principles. The most important of them were discussions on the taxation of corporate income, the introduction of VAT, payments for the use of natural resources, differentiation income tax from citizens. Seriously complicated economic activity enterprises endless amendments to tax law and regulations on the procedure for the withdrawal of taxes, the application of tax rates and individual benefits. The content of tax policy is largely determined by the adopted concept of tax development. It is designed to ensure the flow of investment, to promote economic growth, harmonization of relations between the state and taxpayers, equalization of the tax burden on individual economic regions and social groups. Many shortcomings in the system Russian taxes due to absence. a long-term concept for the development of the tax system. Activities carried out in the tax sphere must be clearly linked to the state's policy in the field of income and prices. Taxes and prices are especially closely interconnected. Considering the relationship between taxes and prices, one should distinguish between their significant differences: in conditions planned system management and economy of the transitional period. Under the conditions of a planned administrative management system, the relationship between prices and taxes was observed, first of all, in the processes of distribution and redistribution net income. The state rigidly planned the turnover tax and various deductions from profits in the price structure. In countries with a market economy and with economies of the transitional period, the relationship between prices and taxes is predetermined not only in the production process, but also by the conditions of sale, depending on the elasticity of supply and demand. It is the ratio of supply and demand that largely determines the distribution of the tax burden between manufacturers and consumers . The practice of changing prices and taxes in many countries shows that the rise in prices for such commodity groups as alcoholic beverages, tobacco products, gasoline, very slightly reduces their consumption. As a result, the general trend in the development of tax systems is the establishment of high excise taxes on these commodity groups. Meanwhile, it was erroneous to assign the main role in expanding the tax burden only to the market. In fact, when making specific decisions on the introduction of certain taxes, the state is obliged to take into account the consequences of their establishment on the structure and price level. The main goal of tax policy is to provide budgets of different levels with sufficient financial resources. Unlimited replenishment of budget revenues is the basis for the economic improvement of the welfare of the population, strengthening the defense capability, solving environmental and other pressing problems of society. Of no small importance is the implementation of distribution and redistribution processes with the help of taxes, especially between the center and regions. The implementation of tax policy is carried out through the tax mechanism, which is a set of forms and methods tax relations government and taxpayers. The tax mechanism must be considered at the macro and micro levels. At the macro level the tax mechanism includes forecasting; regulation, control. Tax forecasting serves as the basis for developing the socio-economic development of the country, region, municipalities for a certain period. It is the tax forecast that makes it possible to substantiate, taking into account objective economic conditions, the volumes tax revenue at different levels. Without reliable forecasting tools, it is impossible to develop an effective tax and budgetary policy of the country. In the course of tax forecasting, it is possible to substantiate proposals for the use of specific taxes, their rates, benefits for their application. municipalities. Especially many problems arise in the distribution of tax revenues between the center and the subjects of the Federation. A special place in the tax mechanism belongs to control. Tax control is designed to ensure the completeness of tax revenues to the budget. important task tax control is the creation of conditions that prevent the taxpayer from evading taxes. For tax control to be effective, an appropriate regulatory environment is required, i.e. it is necessary to create land registry, real estate cadastre, a complete register of taxpayers. The main forms and methods of tax control are determined by the Tax Code of the Russian Federation. One of the main forms of control is a tax audit. It should be emphasized that all links of the tax mechanism are closely interconnected. With insufficient debugging of one link, other links also become unproductive. Thus, errors in tax forecasting lead to disproportions in the ratios of budget revenues at different levels. At the micro level, an important component of the tax mechanism is tax planning, designed to ensure the optimization of tax payments of an enterprise. In the context of a high tax burden, the optimization of tax payments encourages an enterprise to identify financial reserves in order to use them more efficiently. Tax planning is closely interconnected with the elements of the tax mechanism at the macro level, since tax management organizations - taxpayers carry out in the macroeconomic environment. The specific object of tax planning is the economic relations of taxpayers with the state, which arises in the process of generating budget revenues and materializes in tax payments. Taking into account the specific socio-economic situation, the state can either make partial changes to the tax system or radically change it, i.e. implement tax reform. In connection with the collapse of the USSR, the transition to market relations for modern Russia the most important task was the formation of the tax system. The foundations of the current tax system were largely laid in the early 1990s. the last century. However, the solution of such major tasks as reducing the tax burden, simplifying the tax system, increasing the level of administration, creating equal conditions for taxpayers in order to provide conditions for achieving high economic growth rates, was possible only with the implementation of tax reform. During its implementation in 2000-2004. many tax problems the main part of the so-called turnover taxes was abolished, a single tax rate on personal income was introduced (one of the lowest in the world), a single social tax with a regressive scale in its calculation, the income tax rate has been significantly reduced. Legal support plays an exceptionally important role in debugging the tax mechanism. The tax mechanism of Russia is regulated by many legislative norms set forth in the Constitution of the Russian Federation, Civil Code RF, Customs, Water, Land and other codes and regulations. The main normative act is the Tax Code of the Russian Federation, which is designed to harmonize the relationship between the state and taxpayers, to ensure the stability of the tax system, a uniform interpretation of specific tax situations. - Conclusion - The tax system is one of the main elements of a market economy. It is the main instrument of the state's influence on the development of the economy, determining the priorities of the economic and social development. In this regard, it is necessary that the tax system of Russia be adapted to new social relations, consistent with world experience. Bibliography 1. Sokurenko "Taxes and tax deductions in the Russian Federation", M., 2002.2. Rusakova I.G. "Taxes and taxation", M., 2004 3. Tax Code RF.4. Law of the Russian Federation “On the fundamentals of the tax system in the Russian Federation“.5. Uvarov S.A. "All taxes of Russia" commentary, M., 2003.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

3) additional elements that are not provided in without fail to establish the tax: the subject of the tax, the scale of the tax, the tax unit, the source of the tax, the tax salary, etc.

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

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

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

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

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

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

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

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

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

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

Means of tax payment (in rubles, currency);

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

Features of tax payment control.

The amount of tax payable within the established time limits is transferred by the taxpayer or other obligated person (Article 58 of the Tax Code). In this case, the obligated person may be charged with representation in tax authority tax declaration and other documents (Article 24 of the Tax Code). The main ways to pay taxes are:

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

Payment of tax at the source of income (the moment of receipt of income is preceded by the moment of payment of tax; this is, as it were, automatic deduction, cashless way);

Cadastral way of paying tax (tax is levied on the basis of external signs alleged average return property; in this case, fixed terms for making the tax payment are established);

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

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

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

b) discounts - benefits that reduce the tax base;

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

Reducing the tax rate;

Deduction from the tax salary (gross tax);

Postponement or installment payment of tax paid;

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

Credit for previously paid tax;

Target (investment) tax credit;

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

Additional elements of taxation. These elements include:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

1.2 Functions of taxes…………………………………………………………7

1.3 Direct and indirect taxes……………………………………………11

2. Tax policy of the state……………………………………...22

3. The tax system in a market economy…………………………..31

3.1 Essence, structure and basic principles of taxation…..31

Conclusion………………………………………………………………..34

List of used literature……………………………………….36

Introduction

Taxes are a necessary link in economic relations in society since the emergence of the state. The development and change in the forms of government are always accompanied by the transformation of the tax system. In a modern civilized society, taxes are the main form of state 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, on the state of scientific and technological progress.

In countries with developed market economies, taxes, in addition to performing fiscal functions, taxes are becoming an increasingly active tool of state social and economic policy. They have a significant impact on money circulation, pricing, the formation of consumption and accumulation funds, the implementation of investment policy, the distribution of profits, and the social status of the population.

Taxes are the main item of state budget revenues. Huge funds collected in the form of taxes and redistributed through the budget constitute the main economic force of the state. Today, such close attention is paid to the problems of taxes and the modern tax system of the Russian Federation, since they determine the life of modern society.

The tax system of taxation today is given quite close attention, since, successfully solving them, the state through taxes will be able to successfully solve economic, social and many other social problems.

In this control work, I, using the example of the tax policy of the Russian Federation, will consider the essence of taxes in a market economy.

1. Taxes in the market economy of the state

At present, the theory of taxes as the most important component of economic science in Russia has begun to revive.

First, it is a pronounced fiscal policy, or a policy of maximum taxes. Here we have the case when the state seeks by the method of high taxes on the income side of the budget and to ensure the excess of revenues over expenditures. Such a policy, as A. Laffer convincingly showed, most often does not achieve its goals. However, it has even more serious consequences. There is a slowdown in expanded reproduction or a general return to simple reproduction. The population passively resists this course, and mass tax evasion begins. Tax evasion leads in turn to the growth of the shadow economy.

In such a situation, we are dealing with an exaggeration of the role of the fiscal function of taxes in comparison with other functions.

Secondly, it is the tax policy of economic development. At the same time, the state seeks to reduce taxes in every possible way, leaving most of the financial resources at the disposal of economic entities. At first glance, it might seem that this is the kind of policy that should be pursued. However, it can have no less serious consequences, namely: a reduction in social programs due to a lack of funds from the government, a decrease in the standard of living of employees of budgetary organizations, including doctors, teachers, etc.

The third form should be recognized as an optimal tax policy. Here, its implementation requires a detailed scientific analysis and understanding of the economic situation, forecasting the consequences of any tax changes, and the complexity of decision-making. For the success of tax policy, it is necessary to study the past, to know the experience of foreign developed countries, to apply it, not blindly copying, but correlating with the specific features of the national economy.

When conducting tax policy, the fiscal interests of state bodies and taxpayers may diverge. Tax policy should take into account both the interests of the budget and the interests of the broad masses of the population. It is quite possible to reconcile them. Everyone is interested in the sustainable development of the economy at high rates, in the development of expanded reproduction based on advanced technologies. Everyone is also interested in solving social problems. The issue is the optimal proportions of financing of the national economic sectors, the "transparency" of budget revenues and expenditures.

Let us formulate what constitutes a market economy system. A market economy is a system of organizing the country's economy, based on commodity-money relations, a variety of forms of ownership; on the means of production, the economic freedom of citizens as owners of their labor force, their competition in the sphere of production and circulation of goods and services.

In a market economy, three main specific markets function and actively interact with each other. This is the market for goods and services, or the commodity market; the labor market and the financial resources market, which includes the securities market. The price in the market is formed by the ratio of supply and demand. In the labor market, the price is the salary of an employee.

Legal entities (economic entities) act at the same time as consumers and producers - in the commodity market, issuers and investors - in the financial market, employers - in the labor market. Citizens act as sellers of their labor force in the labor market (the able-bodied part of the population), consumers - in the commodity market, investors - in the financial market.

Market models of different countries differ significantly from each other. Two main models of a market economy can be distinguished: the liberal model and the model of a socially oriented market.

The socially oriented model is distinguished by a higher degree of state regulation of the economy. Here the public sector is significant, entrepreneurial activity is subject to regulation, the state guarantees a certain level of satisfaction of the needs of the population (and not just its lower strata) in housing, health care, education and culture, and takes care of the employment of its able-bodied part. A similar model operates in Germany, Austria, the Netherlands, Sweden, Norway. The system of Japan is close to it.

It is quite understandable that liberal and socially oriented market models require states of various financial resources. And taxes in countries with the second model, of course, should be higher. So the concept of “High” or “low” taxes is not an absolute, but a relative representation. The amount of taxes should correspond to the tasks set by the state.

1.1 The essence of taxes

Taxes are one of the main financial instruments of a market economy, the financial basis of the budgets of different levels. They have a significant impact on money circulation, pricing, the formation of consumption and accumulation funds, the implementation of investment policy, the distribution of profits, and the social status of the population.

The source of taxes is the value created in the process of production - the national income. The primary distribution of the national income is supplemented by a secondary distribution, or redistribution, where taxes have an important place.

Participating in the process of redistribution of new value, taxes are part of a single process of reproduction, a specific form of production relations that forms their social content.

In addition to public content, taxes have a material basis, they represent a part of cash income, national income, alienated by the state.

Taxes make up a significant share in the revenue side of the budgets of various levels. Tax revenues are credited to the budgets of different levels and to off-budget funds in the manner and on the terms determined by the system of legislation of the Russian Federation on taxes and fees, as well as the legislation on taxes and fees of the constituent entities of the Russian Federation.

In a market economy, taxes perform four main functions, each of which exhibits an internal property, signs and features of a given financial category.

1.2 Functions of taxes

1.Fiscal function (fisk - treasury), i.e. providing the state with the necessary resources.

With the help of this function, state monetary funds are formed and material conditions are created for the functioning of the state in a market economy. Under market conditions, taxes have become the main source of revenue for the state budget of the Russian Federation. The fiscal function is being strengthened in all countries due to the expansion of the regulatory role of the state in society.

2. Distribution function

With the help of taxes, the distribution and redistribution of national income takes place and conditions are created for effective public administration.

Taxes, as an active participant in redistribution processes, have a serious impact on reproduction, stimulating or restraining its pace, expanding or reducing the effective demand of the population.

The economic mechanism of the taxation system can achieve its goal if equal economic conditions are created for all enterprises, regardless of their organizational and legal forms and forms of ownership. It should ensure the interest of enterprises in obtaining more income through the use of such elements of the tax as rates, benefits, payment terms, which in turn will solve the problem of saturating the consumer market with goods and services, accelerating scientific and technological progress, and ensuring the urgent social needs of the population.

3. Regulating function

The regulatory function of taxes is implemented by:

Regulation of income and profit of legal entities and individuals;

4.Control function

With the help of taxes, the timely receipt of a part of the proceeds, profits and income of organizations and individuals to the budget and extra-budgetary funds is controlled.

The tax system is based on a number of principles of taxation, the main of which are: