Progressive and regressive taxes are understood differently. Progressive and regressive taxation in modern conditions

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14. How is the level of well-being of the country's citizens measured?

The average standard of living of a country's population is determined by GDP per capita, which is equal to GDP divided by the country's population. Therefore, the following statements are wrong:

▪ The higher the population growth rate, the higher the level of well-being, all other things being equal.

▪ The higher the country's GDP, the higher the level of well-being of the citizens of this country.

▪ To compare the levels of economic development of a given country in different periods of time, nominal GDP should be used.

No. Economic growth is the long-term increase in real GDP, both in absolute terms and per capita. Knowing this definition of economic growth makes it possible to judge the fallacy of the following statements:

▪ Economic growth is any increase in real GDP.

▪ Economic growth is a long-term increase in nominal GDP.

▪ Economic growth is not related to population change.

Economic growth may be due to the fact that in the country there is an increase in the quantity of resources and / or an increase in their quality. Extensive growth is due to an increase in the number of factors of production: this is an increase in the number of labor resources; increasing the amount of available natural resources; increase in capital resources. Intensive growth is due to an increase in the quality of production factors: this is an increase in labor productivity; availability of higher quality natural resources; improvement of engineering and technology; improving the quality of management.

The business cycle is the periodic fluctuations in business activity. The economic cycle has four main phases: rise, peak, decline, lowest point of recession (bottom). When the economy reaches the level of maximum business activity in the area of ​​the peak, there is a period of overemployment and high inflation. In this state, the economy is "overheated".

During a recession, business activity begins to decline, down to the lowest point of the recession. As businesses close, unemployment rises. The area around the low point of the recession is called a crisis. This is a period of underutilization of economic resources, high unemployment.

In the recovery stage, the economy begins to recover from the crisis, business activity grows until it reaches a maximum at the peak point. At the same time, employment is also growing, and unemployment, respectively, is decreasing.

Money is a special commodity, a universal equivalent. Money should be recognized as money by everyone. In the modern economy, money performs the functions of a means of circulation, a means of payment, a measure of value, a means of accumulation. The value of money is determined by the amount of goods and services that can be purchased with it. It is a mistake to think that the value of money is determined by the government.

In the context of inflation, economic growth slows down, as firms become unable to purchase new, more advanced equipment, it is more profitable to keep outdated, but relatively cheap equipment, old labor-intensive technology. Inflation accompanied by a fall in production is called stagflation. Inflation increases the risk associated with innovation, with long-term investments. Long-term projects and long-term loans become unprofitable. The growth of bank interest hinders the development of production and leads to a further rise in prices.

Inflation also devalues ​​the accumulated funds of enterprises and savings of citizens. Motivation for highly productive work is weakened, since the nominal growth of income is not associated with the costs and results of labor. The negative impact of inflation is especially strong on the poorest segments of the population. The result of all these processes is the aggravation of social contradictions in society, strikes, popular unrest, change of governments, coup d'état.

Not everyone and not always loses from unforeseen price increases. In some cases, it is possible to benefit from inflation. So, any person who receives a loan, pays for some services in advance at a fixed percentage, will win if the real price increase exceeds this percentage. The state also wins when it is in no hurry to index pensions, scholarships, salaries of state employees in accordance with the rate of price growth.

Monetary (monetary) policy is a measure to regulate the money supply in order to stabilize the economy. The Bank of Russia is the conductor of the state's monetary policy. Monetary policy is aimed at smoothing cyclical fluctuations: to increase business activity in the country's economy during a recession, and during an economic boom - to prevent high inflation, "overheating of the economy". Monetary policy goals: economic growth, full employment, price stability.

Fiscal (fiscal) policy is the activity of the state in the field of regulation of public spending and taxation. The goals of the state's fiscal policy coincide with the goals of monetary policy, these are: economic growth, full employment, price stability.

To conduct fiscal policy, the state can use two tools: changing government spending and changing tax rates. During a recession, a stimulus policy is required, i.e. an increase in the country's actual GDP. During an economic boom, a contractionary policy is needed, that is, a reduction in the country's actual GDP.

Consider, as an example, how an incentive policy is implemented. The state can increase spending on goods and services: increase pensions, social benefits; may increase spending on public construction of housing, schools, hospitals, roads; can finance national projects for the development of health care, education, agriculture, science-intensive industries, etc. Reducing tax rates will lead to the fact that the income remaining at the disposal of people and the net profit of firms will increase. Accordingly, consumer spending and firm investment will be higher. In general, an increase in government spending and tax cuts will lead to an increase in GDP.

Depending on what system of taxation is adopted in the country, the degree of stratification of society by income changes. Thus, a progressive system raises the tax rate for highly paid citizens, thereby reducing the real income of this group of the population; at the same time, the tax rate for low-income citizens is lower, which increases their real income. Thus, a decrease in the degree of inequality in society is achieved. The regressive system of taxation has the opposite effect on the distribution of income of certain groups of the population. The proportional system of taxation does not change the ratio of income levels of individual groups of the population.

Let's look at an example task.

Exercise. Determine what type of tax system is adopted in this table: progressive, regressive or proportional?

It is a mistake to consider the presented scale as proportional: in the first three lines the tax rate is constant - 10%, but in the fourth line there is a "step": only 5% is charged from the low-income. In general, the scale becomes progressive.

Answer: progressive.

Globalization is the strengthening of interdependence and mutual influence of national economies; it is the gradual transformation of the world economy into a single market for goods, services, capital, labor and knowledge.

The causes of globalization are diverse: they are economic, scientific, technical, informational, organizational and socio-cultural reasons. Thus, the main factors accelerating globalization are: the openness of markets for goods and services, markets for factors of production, the unity of tools and methods for conducting economic policy, the development of high technologies, the development of means of transport, communications and Internet technologies, the strengthening of the role of international economic organizations, including including transnational corporations.

The inconsistency of the globalization process:

▪ On the one hand, it leads to a more efficient distribution of resources between countries, the development of competition and the stimulation of scientific and technological progress. This contributes to the growth of the general welfare.

▪ On the other hand, globalization leads to a further increase in the uneven distribution of income, an increase in the technological backwardness of many countries. The dependence of countries on the situation on the world commodity and financial markets is growing, structural unemployment is growing due to the decline in the competitiveness of many sectors of national economies.

Thus, the judgment that the growth of openness of national economies has exclusively negative consequences is erroneous.

CONTENT LINE "SOCIAL SPHERE OF LIFE OF SOCIETY"

▪ social stratification and mobility

▪ social groups

▪ youth as a social group

▪ ethnic communities

▪ interethnic relations, ethno-social conflicts, ways to resolve them

▪ constitutional principles (foundations) of national policy in the Russian Federation

▪ social conflict

▪ types of social norms

▪ social control

▪ freedom and responsibility

▪ deviant behavior and its types.

▪ social role

▪ socialization of the individual

▪ family and marriage

Most of the tasks aimed at testing knowledge on the named content elements do not cause any particular difficulties in performing. This is largely due to the fact that the concepts considered here are filled with content known not only from the lessons of social science, but also from personal social experience. Each person has a certain social status, he is connected by many invisible threads with other people, representatives of different social groups. The variety of these connections forms the structure of social relations.

Sociological science is a logically coherent and substantiated system of reliable knowledge about society as a whole. Therefore, for the correct answer to the examination questions, one social experience is clearly not enough, it is necessary to have the basics of scientific knowledge about society.

As already noted, some of the students in their answers replace scientific knowledge of phenomena and processes with worldly ideas about them. With regard to the social sphere, this primarily concerns the following issues: the variety of criteria for identifying social groups; social stratification and social inequality; types of social mobility; social norms and deviations in behavior.

Recall that a social group is any set of people identified on the basis of a common socially significant criterion.

demographic criteria. Distribution of the population according to characteristics such as age (children, adolescents, youth, middle-aged people, the elderly); gender (men, women); marital status (married/married, divorced, widowed); marital status (single, married), etc.

ethnic criterion. It determines the belonging of a person to an ethnic group (tribe, nationality, nation).

Racial criterion. The unity of origin and area of ​​​​settlement, the commonality of hereditary physical features make it possible to distinguish three main (large) groups: Negroid, Caucasoid and Mongoloid races.

Settler criterion involves the allocation of social groups depending on the place of residence (townspeople, rural residents, etc.).

Depending on the type of labor activity that requires certain training and is usually a source of livelihood, they distinguish social groups according to professional criteria(doctors, teachers, architects, engineers, etc.).

By level of education they distinguish groups of those who have, for example, primary, incomplete secondary, secondary or higher education, etc.

In terms of size, number, as well as the nature of the relationship between members, social groups are divided into small and large.

A person, as you know, can be in several groups at once. This can be, for example, a family, a school class or a work team, a company of peers, etc.

This approach is erroneous: these concepts must be distinguished. Social stratification is understood as the location of social groups (strata, strata) in the social structure, taking into account, first of all, the size of income, level of education, access to power, prestige of the profession. Representatives of one stratum (stratum) usually have similar life opportunities, value priorities, and often consciously refer themselves to this group.

Social inequality means that between different groups (strata, strata) of the population there is an uneven distribution of income, power, education, scope and nature of rights, privileges and duties, prestige and influence. In other words, individual individuals, social strata, classes, being at different levels of the social hierarchy, have unequal opportunities to satisfy needs.

Thus, social stratification is a set of social strata located in a vertical order. Inequality is the criterion by which we can place social groups in relation to each other.

Among the tasks of the unified exam there are tasks related to the assimilation of the concept of "social role", with knowledge of the social roles of a person typical of our time, for example:

Exercise. After the dissolution of the marriage, citizen K. continued to take car trips out of town with his son on weekends. This example illustrates the features

1) fulfilling a social role

2) compliance with the social norm

3) implementation of social policy

4) manifestations of social mobility

1.3 Experience of foreign scientists in revealing the foundations of progressive and regressive taxation

To consider ideas in the field of progressive and regressive taxation of foreign scientists - economists, we turn to general and particular theories of taxation. Undoubtedly, the founder of the origin of the theories of taxation is the economist of the classical school - Adam Smith. His scientific work in this area is of great importance. In his book An Inquiry into the Nature and Causes of the Wealth of Nations, he formulated the basic postulates of the theory of taxation. A. Smith's merit lies in the fact that he was able to theoretically substantiate the state's need for its own financial resources. “The subjects of the state should, as far as possible, according to their ability and strength, participate in the maintenance of the government.” That is, the citizens of the state must pay taxes necessary for the formation of public financial resources, which, in turn, are necessary for the state to perform its functions. However, in order for taxation to have a positive effect, it is necessary to comply with the rules of taxation. These rules were formulated by A. Smith and entered the history of science as "Adam Smith's four principles of taxation." The very first principle - the principle of justice - is that each taxpayer should participate in the financing of the state in proportion to their capabilities. At the same time, the size of the tax payment should change with the growth of the income of the individual on a progressive scale. “There can be no imprudence in the fact that the rich take part in the expenses of the state, not only in proportion to their income, but also a little higher.” The Russian tax system does not comply with the principle of justice, one of the four fundamental principles of scientific thought by the eminent scientist Adam Smith. In this case, it is not necessary to draw a conclusion about its effectiveness and objectivity. It is noteworthy that in this respect, Adam Smith turns out to be an associate of another no less famous scientist - Karl Marx. Supporters of progressive theory have always been the leading supporters of the socialist reorganization of society, and Karl Marx and Friedrich Engels in their Communist Manifesto even associated it with the destruction of private property and the building of socialism. To implement the "despotic intervention in the right of property" of the middle class, K. Marx proposes a program of "measures" of ten points. These activities will, of course, be different in different countries. However, in the most advanced countries, the following measures can be applied almost universally:

• Expropriation of landed property and conversion of land rent to cover public expenditures.
• High progressive tax.
• Cancellation of inheritance rights.
• Confiscation of the property of all emigrants and rebels.
• Centralization of credit in the hands of the state through a national bank with state capital and with an exclusive monopoly.

• Centralization of all transport in the hands of the state.

• An increase in the number of state factories, tools of production, clearing for arable land and improvement of land according to the general plan.

• The same obligation of labor for all, the establishment of industrial armies, especially for agriculture.

• The connection of agriculture with industry, the promotion of the gradual elimination of the distinction between town and country.

• Public and free education of all children. Karl Marx considered the main evil of capitalism to be private property and capitalist exploitation. It should not be underestimated that there are different ways in which private owners can spend their profits. This determines the structure and contradictions in society, the level and quality of people's lives depend on it. The progressive system of taxation, which is now in force in most economically developed countries, has become an instrument for limiting antisocial ultra-high incomes. In practice, attempts to establish progressive taxation occur very early: in Florence in 1442, in Holland in 1742, in Saxony in 1742, etc. At the same time, our legislators are in no hurry to resort to such an instrument of limiting super-high incomes. , as a progressive rate. The fact is that they do not consider them anti-social, since we have not been living under communism for a long time. Nevertheless, Karl Marx is a world-famous scientist and his judgments about a high progressive tax for the rich have not lost their significance today.

Theoretical defenders of the principle of justice in taxation appear very early, among them belonged, for example: Victor Riqueti, Marquis de Mirabeau, one of the founders of the theory of a single progressive income tax. Its essence was

in the collection of a single head tax from a variable salary according to the degree of prosperity of the payer. Jean Charles Leonard Simond de Sismondi, one of the representatives of the theory of proportional and progressive taxation, should also be mentioned. He believed that the richer the citizen, the more he owes his wealth to the state. A friend and colleague of K. Marx - Friedrich Engels was the founder of the theory of radical socialist orientation. The main task of this theory is as follows: it is advisable to introduce progressive taxation in order to radically change the distribution of national wealth. The theory of socio-political orientation characterizes the introduction of progressive taxation based on the interests of the bourgeoisie, since it should advocate for the introduction of progressive taxation, since it allows you to limit the growth of their income and, as a result, the fall in the rate of return on capital. To some extent, the thinker Thomas Hobbes adhered to this theory in his judgments. No less interesting are two more particular theories, namely the theory of general retribution and the theory of special retribution. The first is based on the idea of ​​the advantage of progressive taxation, which oriented the activities of the state in favor of the wealthy segments of the population and the need for appropriate retribution on their part. The second argues for the need for progression in direct taxes as a kind of compensation for the impossibility of establishing it in indirect taxes. Proponents of these theories include the famous German statistician Ernst Engel. So, the rich have more leftovers in the budget to meet the necessary needs, not only absolutely, but also relatively. Meanwhile, the poor have nothing left to satisfy cultural needs, not to mention the incomplete satisfaction of physiological needs. On the basis of Engel's law, they came to the conclusion that "it is necessary to take where there is a large surplus." John Stuart Mill formulated the theory of equality of sacrifice, in which he substantiated the principle of progressive taxation. He believed that every citizen is obliged to deliver to the state a certain share of his income, in the form of which he would make a sacrifice equal to the sacrifice of other citizens, so that after paying the tax, the citizens would remain in the same economic situation as they were before, before payment. This is the criterion of relative equality, by virtue of which the principle of taxation becomes the norm that the tax should represent the same value for each citizen, that is, the same sacrifice. The German economist Adolf Wagner is the ideologist of the socio-political direction, which saw progressive taxation as a means of leveling property inequality. In fact, progressive taxation came into practice under the pressure of the working class and the agrarians. The difference in views on proportional and progressive taxation is explained not only by the class affiliation of their representatives, but also by the content of the concept of solvency. Representatives of proportional taxation understood the ability to pay as the income and property of the taxpayer, supporters of progressive taxation - such an ability to pay, which is commensurate, on the one hand, with income and property status, and on the other hand, with deprivation and sacrifice, which should be the same for all payers. So, A. Wagner believes that the state, when taxing, should pursue not only fiscal, but also socio-political goals, mitigate inequality, influence in a certain way the distribution of property and income. Analyzing the opinions of the above-mentioned economists, it is important to note that progressive taxation will be beneficial for the country's economy only if it does not turn into a confiscation of the population's income. For a more complete reflection of information on this issue, it is necessary to note the criticism of progressive rates by some scientists. Thus, modern liberal economists are convinced that a progressive income tax slows down economic development. Modern liberal criticism of the progressive tax is built along several lines. First, liberals believe that progressive taxation is unacceptable because it dramatically increases the number of ways to avoid taxes. Secondly, the theorists of liberalism are convinced that a progressive tax hinders not so much the rich as those who get richer. In other words, we are talking about the fact that a progressive tax interferes with economic initiative, which ultimately turns into a slowdown in economic development. Stated simultaneously, these two arguments obviously contradict each other. Indeed, either a progressive tax promotes tax avoidance and thus increases economic activity, or it discourages it and leads to stagnation. As for regressive taxation, its study by both foreign and Russian scientists was reduced mainly to the concept and definition of the term "regression". At the same time, economists in many countries single out only one main positive feature of regressive taxation, namely, the result of this type of taxation under certain circumstances can be an absolute increase in tax collection. If we turn to the history of the tax system in Russia, we can trace the negative trend of introducing regressive taxation. So, a feature of indirect taxation is - regressive in nature - the lower the income, the greater part of it is the tax. Do not forget that it was indirect taxes that caused the greatest discontent, like the famous "salt riots".

Summing up the results of the first chapter of the course work, we summarize and highlight all the information received on progressive and regressive taxation. Firstly, the fact that scientists of world renown gave a positive assessment of progressive taxation in their judgments already speaks volumes. Namely, the tax system of any country is indirectly built on fundamental principles,

laid down at the time of the formation of taxation. One of these principles is the principle of justice. Why is the Russian tax system worse than the tax system, for example, in Germany? The fact that it does not comply with the principle of fair taxation. Secondly, the fears of many of the scientists we are considering that progressive taxation can lead to a slowdown in economic growth in the country are completely unfounded for Russia. And that's why - Russian oligarchs are in no hurry to invest their money in the development of innovative projects and science. Indeed, from investments in the financial sector, a positive effect is visible almost immediately, and investments in innovation require a considerable amount of time before a visible result appears. Thirdly, the theory of equality of the victim is quite interesting. The negative result of tax collection must be the same for any taxpayer, otherwise it will be contrary not only to the Tax Code, but also to the Constitution of the Russian Federation. Taxpayers are equal in their rights and obligations, in this case, why for some the payment of tax is an imperceptible, albeit unpleasant, loss of part of the income, while for others it is an irreparable loss of funds and the further impossibility of a normal existence and the implementation of even primary needs? This is a significant error in the tax legislation of Russia, which is long overdue for correction.

2 Research of the most effective methods of taxation at the present stage of formation and development of the Russian economy

2.1 Comparative analysis of the legal framework governing regressive and progressive taxation in Russia and abroad

A progressive income tax rate is considered correct throughout the world, it helps to smooth out inequality in society and redistribute income. At the time of the start of the tax reform in Russia, there was a progressive scale of income tax rates in accordance with the USSR Law of April 23, 1990 No. 1443-1 “On income tax on citizens of the USSR, foreign citizens and stateless persons”. This law came into force on July 1, 1990 and in article 8 established the tax rates for income tax, indicated in table 2.1.

Table 2.1 - Income Tax Rates, 1990

* From 101 to 129 rubles - 29 kopecks for each accrued ruble; from 130 to 150 rubles - 30 kopecks

At the same time, the main payers of this tax were persons who received legal wages. The administrative and institutional conditions for doing business in Russia are such that for high-income individuals under a progressive tax scale, the use of a range of opportunities for tax evasion is much more profitable than full compliance with tax obligations. Among such opportunities at the time of the start of the tax reform are the transformation of wages into interest on deposits and insurance payments, the disguise of income as corporate costs, the payment of labor in unrecorded cash, etc. As a result, income taxation was regressive at progressive tax rates. It was impossible to overcome this situation by increasing the degree of progressiveness of the income tax scale. The issue of reforming tax legislation was on the agenda back in 1997, when the State Duma discussed the draft Tax Code submitted by the Government of the Russian Federation. The practical implementation of the reform began with the adoption in July 1998 of the first part of the Tax Code. However, the actual reform of the procedure for calculating and levying specific taxes began to be implemented as the first chapters of the second part of the Tax Code were adopted, starting in 2000. Thus, Federal Law No. 118-FZ of August 5, 2000 “On the Enactment of Part Two of the Tax Code of the Russian Federation and Amendments to Certain Legislative Acts of the Russian Federation on Taxes” changed the tax rate on personal income. The second part of the Tax Code of the Russian Federation from January 1, 2001 established a single tax rate on personal income - 13%, the lowest in the world taxation practice. The introduction of a flat taxation scale was justified by the need to increase the level of tax collection, eliminate schemes for concealing real wages, and reduce the number of tax evaders. Supporters of the flat scale as the main argument for the achieved effect cite the figures for a significant increase in revenue from this tax in 2001-2002, that is, immediately after the adoption of the relevant law. According to the then Ministry of Taxes and Dues, the department was renamed the Federal Tax Service in 2004, in 2001, income from personal income tax to the treasury increased by 46.7%. At the same time, according to Rosstat, the growth in real incomes of the population amounted to only 8.8%. That is, in the first year after the innovation, the result was, and significant - 37.9%. Table 2.2 shows the dynamics of tax revenues to the budget of the enlarged government of the Russian Federation for personal income tax in 2000-2006. both in real terms (in 1998 prices) and as a percentage of GDP.

Table 2.2 - Personal income tax receipts to the budget of the enlarged government of the Russian Federation in 2000-2006 (in real terms and in % of GDP)

"Tax (fiscal) policy"

Na-lo-gi - obligatory deductions in favor of the go-su-dar-st-va with on-se-le-niya and pre-pri-i-ty. They must-ta-nav-li-va-yut-sya for-ko-nom, and all the me-ro-pri-i-tia, connected with their collection in a row, times-me-ra-mi sta-wok, op-re-de-le-ni-eat their co-li-che-st-va, na-zy-va-yut-sya on-lo-go-howl on -li-ti-coy. Is-it-riya on-lo-gov on-count-you-va-et more than 5 thousand years in wine-but-with-tey to contemporary collections). Taxes are a means of spending the state in the performance of its tasks and functions.

Is-it-riya on-lo-go-about-lo-zhe-niya in Rus-si na-cha-las with the people of Prince Ole-ha - not-upo-rya-to-chen- but the th gathering, yes, no prince-earth with a friend. In 945, Prince-gi-nya Ol-ga pro-ve-la an important re-form-mu - us-ta-no-vi-la fic-si-ro-van-noe on-lo-go- about-lo-same in the lands of the east-but-slav-vyan-sky tribes, introduced-la uro-ki (size-da-ni), in-go-with-you (me -s-that collection-ra-da-no), smoke (go-no-tsu on-lo-go-about-lo-same). So-bi-army on-lo-gi became special-ci-al-nye people - eat-tsy, wash-no-ki, sword-no-ki.

Go-su-da-re-vo-tyazh-lo - so name-no-wa-li in the Russian go-su-dar-st-ve the whole complex of de-gentle and on-tu-ral- nyh payments go-su-dar-st-vu.

Tax system includes a set of taxes, tax legislation, methods of calculation and forms of tax collection, methods of tax regulation and control.

Tax functions: fiscal -va before society), distributive or social social so-qi-al-nu (pe-re-ras-pre-de-le-do-ho-dov in favor of ma-lo -im-ing layers-s on-se-le-niya), stimulating (sti-mu-li-ro-va-nie eco-no-mi-che-s-koy de-i-tel-no-s- ti). They have an important meaning on-lo-gi for op-re-de-le-niya on-li-ti-ki go-su-dar-st-va in re-gi-o-nah . From that, ka-kie in the country on-lo-gi, for-we-sit a lot. For example, if they are too you-with-ki, then pro-from-in-dit production, render just not-you-year-but.

1. fiscal function(from the Latin word fiscus - state treasury) was historically the first. And it is still the main one. Taxes must meet the needs of the state and local budgets. Taxes in Russia in recent years provide more than 85% of budget revenues.

2. distribution function taxes. Some taxes are paid, others receive their fruits. Without this, no social programs can be implemented.

3. Stimulating function taxes is the use of the tax system as a tool to influence the economic behavior of producers and consumers. Used to stimulate tax incentives, for example, to increase investment activity, and reproductive taxes (payment for water consumed by industrial enterprises, payments for the use of natural resources, forestry fees and a tax on the reproduction of the mineral resource base) to ensure the rational use of resources.

Direct and indirect taxes. Direct taxes are levied explicitly on the income or property of citizens and enterprises. For example, personal income tax and corporate income tax. Direct taxes are also those that deal with past income: property tax, inheritance tax.

Other taxes we pay imperceptibly - buying goods and services. These taxes are included in the prices of goods and services, such as value added tax (VAT), excises, sales tax, all customs duties. it indirect taxes. Indirect taxes are paid to the budget by producers. Excise taxes - that is, taxes on certain goods and services - are widely used, but excise taxes on alcohol, tobacco and luxury goods are best known.

In developed countries, about 2/3 of tax revenues are direct taxes, and in developing countries and countries with economies in transition, about 2/3 of tax revenues are indirect taxes. This is because indirect taxes are easier to collect. But indirect taxes are less fair. The share of indirect taxes in Russia was in the 1990s. more than 70%.

Progressive and regressive taxes. Progressiveness and regressivity of the tax understand differently. On the one hand, they are connected with tax arithmetic. If, as the taxable base grows, the tax rate increases, then we are dealing with a progressive scale. Otherwise, the scale will be regressive. If the tax rate is constant for any base, then such a tax has a proportional scale.

On the other hand, these concepts are related to the economic essence of taxes. The progressivity and regressivity of a tax for an economist is determined not by the nature of his scale in relation to the size of the taxable base, but in relation to the income of citizens. A progressive tax is a tax whose average rate rises as the taxpayer's income increases. In a regressive tax, the average rate decreases as the income of the taxpayer increases, while a proportional tax is characterized by a constant average rate.

For example, indirect taxes are classified by economists as regressive, since, having bought the same thing, the rich and the poor paid the same tax in total, but the share of this tax will be different - more for the poor. Therefore, the more indirect taxes, the higher the degree of regressiveness of the tax system.

Trends in the development of tax systems. With the formation and strengthening of the middle class, the tax burden is increasingly shifted onto the shoulders of its representatives. The general trend is in broadening the tax base and reducing benefits. The goal is to reduce the tax burden while maintaining the overall volume of tax collection. Benefits are transferred from the tax sphere to the sphere of transfers, that is, direct payments to those in need.

Russian tax system complies with most "world standards". However, it also has its own peculiarities. First, a de facto proportional personal income tax with a very low rate of 13%. Secondly, the Russian tax system has a pronounced fiscal character, although for certain types of entrepreneurial activity, it is envisaged to stimulate production, innovation, and small business. Third, budget revenues are largely made up of deductions from a small group of large and highly profitable enterprises.

Tax code established an exhaustive list of taxes. Other taxes cannot be introduced by regional and local authorities. The most important are the following taxes:

value added tax,

income tax,

excises,

payments for the use of natural resources,

personal income tax,

· customs duties,

corporate property tax.

These taxes provide most of the budget revenues.

Individual income tax. The main form of my foundation-new-no-go-on-lo-ha for citizens is yav-la-et-sya in-profitable, its rate in different countries is leb-year-Xia from 10 to 50%. Up-la-ta on-to-move-no-go-on-lo-ha - one of the obligatory-but-with-they-citizens, she is according to the me-s-tu work-bo-you, and on the basis of the personal on-lo-go-y dek-la-ra-tsy - do-ku-men-tov, which those should be presented in a special ve-house-st-in - on-lo-go-vuyu inspection. In this do-ku-men-te decrees-zy-va-yut-sya all the sums we received in those years (for example, go-but- ra-ry for books, you-full-n-nye-ra-bo-you, to-half-no-tel-nye for-ra-bots-ki not according to the basics-new-no-mu-s- that work-bo-you). If the citizen-yes-nin works-bo-ta-et only on one me-s-te and pack-la-chi-va-et on-to-go-tax with for -working plat-you, he doesn’t need to-yes-yes-on-lo-go-vu dek-la-ra-tion. In Russia, the rate on-to-go-no-go on-log-ha from citizens (fi-zi-che-with-persons) is 13%.

The accounting department of a Russian enterprise monthly calculates this tax in the amount of 13% and deducts it from the salary and transfers it to the budget. If you had other income, then at the beginning of the year you must fill out a tax return. Thus, most of the tax is collected at the source, and the rest - by declaration. Individual income tax is also used to tax individual entrepreneurs.

The basis for calculating the tax is the total annual income. It includes payments from all jobs and other income: allowances, bonuses, stock dividends and other income. Income for taxation purposes consists of material benefits received by individuals from other persons (with the exception of the state and municipalities), as a result of labor and entrepreneurial activities, as well as received on other grounds and improving their financial situation. In order to move from income to taxable income, deductions must be deducted from it; documented expenses and the amount of benefits, if applicable. Exemptions are, for example, expenses for the maintenance of children and dependents in the amount of the minimum wage, or expenses for charitable purposes, or expenses for new construction up to 5,000 minimum monthly wages.

value added tax approved as the main one for EU member states. The introduction of VAT is one of the prerequisites for EU accession. It is currently used by about 50 countries.

Value added is defined as revenue minus the goods and services purchased by the enterprise. VAT at each stage of production is equal to the difference between the tax levied on the sale of products and the tax already paid on the purchase of raw materials, materials and services. Companies are tax payers.

Initially, in 1992, the VAT rate in Russia was 28% for almost all goods and services. Compared to other countries, it was significantly higher (Austria - 20%, England - 15%, Germany - 14%, France - 18.6%, Denmark - 22%, Sweden - 23.5%). However, this did not last long. In 1993, VAT rates in Russia were lowered. For food products (except for excisable goods) and some goods for children (clothes, school stationery, shoes and others) up to 10%. For other goods and services - up to 20%. Such rates were in effect for 10 years until 2004, when the rate dropped to 18%.

Na-lo-gom on cor-po-ra-tion (firms) about-la-ga-et-sya is not only a profit of pre-principles, but also a part of the costs (for example, a special tax pre- when you-i-tiya you-pay-chi-va-yut with the number-le-niya salary-pay-you with your co-work-no-kam). in Russia as a whole correspond to world practice. In the 1990s in Germany this tax was 36-50%, in Canada - 38-43.5%, Japan - 28-40%. Until 1994, the income tax rate for all enterprises was 32%. After it was reduced to 30%, and in 2001 - to 24%.

excises are special indirect taxes included in the price of certain goods. They are often referred to as "sin" taxes, referring to the high excise rates on tobacco and liquor. This, on the one hand, stimulates the reduction in the consumption of these goods, on the other hand, replenishes the treasury. In addition, excises are set, as a rule, on highly profitable products. For example, for the export of oil or jewelry. Excise taxes can be up to 90% of the selling price of the goods (for example, in the price of spirits in 1994). This tax is paid by enterprises that produce goods, and for imported goods - suppliers of these goods.

Unified social tax (UST) came to replace a whole range of tax-like payments. The basis for its calculation is the wage fund, and the enterprise pays. The most important part of this reform was the introduction of a regressive scale for this tax (see Tables 4-7). The more a company pays its employees, the lower the average tax rate. This should “bring out of the shadows” wages at many enterprises.

One hundred-yang-but increase-li-chi-va-et-sya in na-lo-go-about-lo-same-ni part of co-vein-nyh na-lo-gov is ak-qi -zy (on-lo-gi, as if hiding-va-yu-schi-e-sya in the price-not op-re-de-len-th-va-ditch, for example, in al- ko-gol-nyh on-pit-kah, ta-tank), ta-mo-women-nye-sh-li-na and some others. From that, how-to-is-right-but up-la-chi-va-yut-sya on-log-gi, for-wee-sit bla-go-so-hundred-I-nie all- go-shche-st-va - the level of me-di-tsin-sko-go service-va-niya, about-ra-zo-va-niya, pen-si-on-no-go providing, etc., etc. It is not a case, but in all countries, pre-du-s-mo-t-re-we are strict on-for-for those who co-know-tel-but for-no-zh-et your up-ho-dy and uk-lo-nya-et-sya from up-la-you to-lo-gov.

When you raz-ra-bot-ke on-lo-go-howl on-li-ti-ki go-su-dar-st-ven-nye op-re-de-la-ut, ka- kim na-lo-gam from-give pre-reading: direct or co-with-ven-nym, ka-ki-mi should be rates on-lo-go-about-lo -same. Pre-du-s-ma-t-ri-va-et go-su-dar-st-vo and op-re-de-len-nye on-lo-go-you benefits. For example, in a number of countries, those firms that spend money on charity, nie and so-qi-al-no-e provide-pe-che-nie, you-pu-s-ka-yut is important for the state-su-dar-st-va production (do-pu -with-tim, children's then-va-ry), in-lu-cha-yut are significant on-lo-go-vy benefits. In our country, not for-lo-go-go-vye benefits-you are dis-pro-st-ra-nya-yut-sya at the enterprise, using labor in -va-li-dov.

Taxes have always been the main source of budget formation, so the well-being of the country will depend on how well the tax system is built. All citizens and companies that receive income are required to pay taxes to the state treasury, calculated according to the established taxation model.

In economics, there are several methods of regulating incoming accruals. Each of them carries a different economic meaning and has characteristic features.

Flat, progressive and regressive taxation - what's the difference

Due to the fact that the main task of the tax system is the effective replenishment of the state treasury, legislators are constantly coming up with various models that meet the conditions of a particular economic period of the country. Among the options adopted, there are three most successful taxation systems that were used at one time, and some are currently used for the calculation of fees:

• Flat taxation is currently used in our country. This method involves the calculation and payment of equal taxes for all segments of the population. Such a system does not take into account the social interests of citizens and commercial structures, but it is by far the simplest and most optimal.
• The progressive system assumes that the tax rate increases as income increases. Moreover, when moving from one stage to another, only that part of the profit that exceeds the established indicators is taxed. Such a tax was applied in Russia in relation to personal income tax. The method is based on the redistribution of the tax burden from the poor to the richer.
• Regressive taxation is the exact opposite of progressive taxation, as the system's tax rates decrease as income rises. This model has proved to be the most effective method of collecting tax payments.

Why lower interest rates can bring high returns

Let us consider in more detail the regressive model for constructing tax deductions. In order for the taxpayer to be confident in the fairness of the application of a particular system, as well as to reduce the concealment of part of the income, legislators have developed regressive taxation.

Such a system became a powerful incentive for the mass legalization of income received in the country, in connection with this phenomenon, the state began to receive additional income, despite the fact that tax rates were reduced.

Why is the regression scale dangerous?

The regressive tax system has a rather thin line between pluses and minuses. Prolonged application of the model may upset the social balance and lead to some discontent among various sections of society. Such moods of society adversely affect the replenishment of the country's budget.

In addition, if the government is trying to patch up budget holes, then the regressive model will do it rather slowly, and in a crisis economy, such rates are unacceptable.

For whom the system of regression of tax payments is most beneficial

If we consider the sphere of small business as an example, then for its representatives, regressive taxation means a system that obliges them to pay an equal tax on income, regardless of the company's wealth. In other words, the wealthier the enterprise, the less it charges payments. In terms of equality, this looks rather unfair. But, on the other hand, such a model motivates the company's management to increase the revenue side and legalize the wages of employees.

Which taxes can be subject to regressive taxation: examples

Although the regression model is a fairly profitable charging system, it is not considered to be particularly popular. In Russia, regressive taxation was applied at the beginning of the 2000s in relation to the unified social tax. Another example is the indirect taxes that consumers ultimately pay.

VAT and excises in relation to certain types of goods have reduced nominal rates. Thanks to this, the population has the opportunity to purchase essential goods, seasonal products and things that fall under the preferential excise regime at the most affordable price. In this case, the regressive taxation system has obvious advantages.

The state duty is also regressive in nature, as it has a certain scale of rates. When filing claims in property cases, the amount of the fee is reduced depending on the size of the claim.

What taxation system is most appropriate for modern economic conditions

Currently, our state is experiencing some budget deficit, which can be partially covered by tax payments. In this regard, economists are carefully considering a new model of the tax regime, which will be ideally suited to the conditions of modern business.

The regressive scale of taxation in such times is not entirely acceptable, as it is not able to restore a fairly large shortfall. In this regard, legislators have developed a bill that has a progressive multi-stage nature of charging fees. It is based on strictly defined standards by which tax rates will be determined. Such taxation will be affected by personal income tax. If you delve into the real numbers of the model, you can see that the proposed system has a fairly low starting tax rate (5%). To some extent, it even resembles a regression compared to the current regime.

The system being developed has not yet found the general consent of legislators, and therefore has been postponed until better times. Perhaps, due to the change in the economic situation in the country, such a bill will get its start in life.

Tax systems serve to officially withdraw part of the income in favor of the state budget. The amount of incoming contributions depends on how much the current model inspires public confidence. Regressive taxation has proven itself as a stimulating model of income legalization, but nevertheless, the system is created for a certain economic course and cannot be applied in the conditions of overcoming the crisis.

The principles of taxation are implemented through methods of taxation. The theory of taxes knows four methods of taxation: equal, proportional, progressive and regressive.

At equal to method for each taxpayer is set equal amount of tax. An example is head taxation. Currently, this type of taxation is not applied.

At proportional Every taxpayer has the same tax rate. In other words, for any value of the tax base (B), the tax rate (T / B) remains unchanged (Fig. 2.3).

Rice. 2.3.

At progressive taxation with the growth of the tax base (B), tax rates (T / B) increase. Depending on whether the increase in the tax rate remains constant with an increase in the tax base function, increases or decreases, one speaks of an accelerating ( a), linear ( b) or slowing down (c) progression (Fig. 2.4).

Rice. 2.4.

At regressive taxation with the growth of the tax base (B), tax rates (T / B) are reduced. Depending on whether the growth of the average tax rate remains constant with a decrease in the function of the tax base, increases or decreases, one speaks of an accelerating (a), linear (b) or slowing down (c) regression (Fig. 2.5).

Rice. 2.5.

WE THINK FOR OURSELVES

Tax regression (degression) is typical mainly for indirect taxes, in particular, for VAT, sales tax, excises. In economic terms, these taxes represent a premium on the price of a good, and buyers of the same good pay the same amount of tax. But the share of these taxes in the income of the taxpayer decreases with the growth of his income. The direct real taxes used in many countries are regressive. The regressive taxation system, on the one hand, provides the budget with guaranteed tax revenues, on the other hand, leads to an increase in inflation, a decline in production, and a narrowing of the domestic market.

Show the regressive nature of any tax (optional) levied at a proportional rate. The answer is best presented in the form of a graph.

PRACTICE EXAMPLES

The organizational and legal principles of building the tax system of the Russian Federation are reflected in Art. 3 NK:

• 1. Every person must pay legally established taxes and fees. Legislation on taxes and fees is based on the recognition of the universality and equality of taxation. When establishing taxes, the actual ability of the taxpayer to pay the tax is taken into account.
• 2. Taxes and fees may not be discriminatory and may not be applied differently based on social, racial, national, religious and other similar criteria.

It is not allowed to establish differentiated rates of taxes and fees, tax incentives depending on the form of ownership, citizenship of individuals or the place of origin of capital.

• 3. Taxes and fees must have an economic basis and cannot be arbitrary. Taxes and fees that prevent citizens from exercising their constitutional rights are unacceptable.
• 4. It is not allowed to establish taxes and fees that violate the common economic space of the Russian Federation and, in particular, directly or indirectly restrict the free movement of goods (works, services) or financial resources within the territory of the Russian Federation, or otherwise restrict or create obstacles not prohibited by law economic activities of individuals and organizations.

No one may be obligated to pay taxes and fees, as well as other contributions and payments that have the signs of taxes or fees established by this Code, not provided for by this Code, or established in a different manner than determined by this Code.

• 6. 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.
• 7. All unremovable doubts, contradictions and ambiguities of legislative acts on taxes and fees shall be interpreted in favor of the taxpayer (payer of fees).

Compliance with the principles of taxation in the construction of the tax system of the state is designed to create conditions for motivating the activities of business entities, regardless of ownership, stimulate entrepreneurial activity and labor activity of the population, limit socially unjustified cash incomes of individual citizens, limit the growth of prices and incomes, taking into account inflationary balance, ensure growth and strengthening the revenue base of the budgets of the state budget system.

The main participants in tax legal relations are taxpayers. The Tax Code gives taxpayers a wide range of rights, and also imposes on them a certain range of duties. In addition to the taxpayer, there are such entities as the tax agent, the representative of the taxpayer (legal and authorized) and the bearer of the tax.

The tax is considered established only when the taxpayers and the following elements of taxation namely: the object of taxation; tax base, tax period, tax rate, tax calculation procedure, tax payment procedure and terms. In necessary cases, when establishing a tax, an act of legislation on taxes and fees may also provide for tax benefits and the grounds for their use by the taxpayer.

When establishing taxes, they are guided by certain rules or principles of taxation. There are general (classical and fundamental) principles of taxation and organizational and legal principles for building a tax system. General principles are fundamental and universal for all countries, they contribute to the harmonization of taxation. The organizational and legal principles of taxation are intranational, they are the basis of the tax system of the state, thanks to them the interaction of its structural elements is ensured.

The principle of fair taxation is implemented through taxation methods. The historical development of taxation has led to the formation of four methods of taxation: equal taxation, proportional taxation, progressive taxation and regressive taxation.