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

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

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

Similar Documents

tax policy and its theoretical basis. The concept of tax and the economic essence of taxation. Functions of taxes. Tax principles. Essence, goals and principles of tax policy. Tax policy of the PMR on present stage. Ways to improve it.

thesis, added 02/27/2003


Taxes and the tax system of the Russian Federation. Functions of taxes and fees. Principles of construction of the tax system. The role of taxes in the formation of budget revenues at different levels. The main directions of improvement of the tax system and tax policy.

term paper, added 06/08/2014


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

term paper, added 09/18/2015


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

test, added 07/15/2011


Essence of tax and tax system. Types of taxes. Features of the tax system of the Russian Federation. Ways to levy taxes. Functions of taxes. Taxes on income and property. Taxes on goods and services. Classification of taxes by purpose of use.

abstract, added 08/05/2008


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

term paper, added 12/18/2014


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

term paper, added 08/09/2016

Economic base and tool financial policy states are taxes. Tax- these are funds forcibly withdrawn by the state or local authorities from individuals and legal entities required for the performance of the State's functions. Tax collection is carried out only on the basis of state legislation. In modern conditions, taxes perform two main functions: fiscal and economic (regulatory and distribution). The fiscal function is the main one in the formation of the state's monetary funds. The economic function involves the use of taxes as an instrument of redistribution national income, influence on the real process of production and investment, on the scale and rate of economic growth.

The collection of taxes is based on the use various kinds rates (fixed, proportional, progressive, regressive). According to the collection method, direct and indirect taxes. Direct taxes are directly paid by a specific payer. Indirect taxes are obligatory payments included in the price of goods. A significant part of them is formed by excises (surcharges on the prices of goods). In accordance with the state structure and budgetary structure, taxes are divided into republican and local. The totality of all taxes levied in the state, methods and principles of their construction, methods of calculation and collection, tax control, established by law, form tax system.

Basics fiscal system countries are laid down in the Constitution of the Republic of Belarus. According to its norms, all citizens of the republic are obliged to participate in the financing public spending by paying statutory taxes, fees and duties. The right to establish republican taxes and fees, to approve the republican budget and report on its execution belongs to the Parliament - the National Assembly of the Republic of Belarus. At the same time, bills, the consequence of which may be a reduction public funds, reduction or increase in expenditures, may be submitted for consideration by the Parliament only with the consent of the President of the Republic of Belarus or on his behalf - the Government. Establishment of local taxes and fees in accordance with the law, approval of local budgets and reports on their implementation shall fall within the exclusive competence of the local Councils of Deputies.

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

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

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

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

When building tax systems in developed countries, it is assumed that the main share of taxes (direct and indirect) is paid not by enterprises, but by the population. This limits demand, serves as a deterrent to rising prices and inflation.

Home distinctive feature taxation systems of all developed countries is their closest connection and interdependence with the structure and results of the economy. With all the variety of applied taxes, this principle of high economic feasibility and expediency always remains unchanged. Moreover, it manifests itself not in taking into account the interests of certain groups of taxpayers or sectoral conditions and difficulties, which is typical for structures transitioning to the market, but in focusing on actually developing general economic proportions and dependencies.

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

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

The data presented are comparable to those of advanced market economies during periods of strong economic conditions and recovery.

1. Foam payment, rent payments are classified as non-tax income.

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

The undoubted achievement of the reforms carried out was giving the process of taxation a legislative character. The initial foundations of tax law were enshrined in the Law "On taxes and fees levied in the budget of the Republic

Belarus", which general plan established the circle of taxpayers, their rights, duties and responsibilities, types of general state taxes and fees, the terms and procedure for their payment and transfer to the budget, the procedure for granting benefits, regulated the work and control of tax authorities, the procedure for appealing against the actions of officials.

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

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

However, even the first practical experience showed that far from all problems have been solved, especially with regard to the degree of adaptation of the introduced tax system to the specifics of the transition economy. It was impossible to build a tax system based only formally on the list of taxes, their rates and withdrawal methods that operate in successfully operating market economies.

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

In the Republic of Belarus, the picture is just the opposite, even taking into account the changes that have taken place since 1992. With a comparable share of consumption taxes (29% according to the 1995 estimate including the emergency tax) and social insurance contributions (20%), taxes on profits of enterprises (15-19%) and numerous deductions to various kinds of off-budget funds, customs duties and other taxes and fees from foreign economic activity (26-28% in 1993-1995 with 9% in 1992). The high level of contributions to off-budget funds and the predominance of indirect taxes clearly showed not only the insufficient development of the taxation system in force at that time, but also the urgent need to continue and deepen the tax reform.

In 1996, the Government of the Republic of Belarus developed and approved the Concept of reforming the country's tax system in 1997-1998, in accordance with which the approaches to reforms in the tax sphere were changed. The main guidelines were those classical principles of building tax systems, which are strictly applied in all developed countries and are a kind of quality criteria, of course, in conjunction with the real goals of the socio-economic development of the republic.

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

On the basis of this approach, the following main tasks and strategic directions of the tax reform were defined in the program documents of the Government of the Republic of Belarus:

Improving the structure and reducing the number of taxes applied by abolishing ineffective fees and deductions to various kinds of targeted budgetary and non-budgetary funds;

Introduction of generally accepted legal norms and principles of taxation;

Significant modernization of calculation methods, mechanisms and principles for levying such basic taxes as value added tax, excises, income tax and corporate income tax! tax from citizens;

Revision and reduction tax breaks on all applicable taxes and fees to expand their tax base in order to provide the possibility of lowering rates and further reducing the number of taxes and fees;

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

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

During 1997-2001 The following major changes have been made:

Since 1997, the collection for the maintenance of the state fire service and taxes on foreign exchange earnings, contributions to the fund for promoting the conversion of military production have been canceled; in 1998-2001 practically all non-budgetary funds (with the exception of the Social Security Fund) were transformed into target budget funds, the emergency tax rate was reduced to 4%;

Since the beginning of 1998, a new edition of the Law of the Republic of Belarus "On excises" has been put into effect, providing for the introduction of uniform rates for a number of excisable goods and the use of generally accepted mechanisms for collecting excise duties; since 1999, a tax was introduced on sales of motor fuel, credited to road funds, with the simultaneous abolition of deductions from income from the operation of motor vehicles;

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

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

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

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

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

As a result of all the transformations carried out in the republic, by the beginning of 2001, a new composition and structure of the tax system had been formed. In 2002-2003 She improved in the following areas:

Orientation of the tax structure towards direct taxation;

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

Consolidation of taxes that have a similar tax base;

Equalization of tax conditions for all taxpayers.

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

Expansion of the tax base for existing payments to the budget by reducing the benefits for tax payments, both individual and categorical;

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

Reduction from 2.5% to 1.9% of fees paid in a single payment for the formation of local targeted budgetary housing investment funds and a fee for financing expenses related to maintenance and repair housing stock;

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

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

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

excises provide 7-8% (in 2003 - 6.9%) of budget revenues. Since 1998, they have been levied at uniform rates for domestic and imported goods. The list of excisable goods, in addition to traditional ones (alcoholic beverages, tobacco products and motor fuel), includes jewelry and cars. Special and ad valorem excise rates apply. In conditions of high inflation, the level of rates constantly fluctuates, it is approved not by law, but by legal acts of the government. On average, the level of excise rates is somewhat higher than the rates of this tax applied in Russia and a number of other CIS countries. Excise duty relief is virtually non-existent.

Customs duties and fees established by the customs legislation and collected by the customs authorities. In addition to import and export duties, they include various kinds of customs clearance fees. Taking into account the single customs area of ​​the Union State of Belarus and Russia, customs duties and fees apply only to third countries. Mainly ad valorem rates of import and export duties are applied, which are identical to Russian ones and comparable to those used in other countries. In budget revenues, the share of customs duties and fees is 6-7%.

Personal income tax since the beginning of 1999, it has been calculated based on the total annual income, the main component of which remains the wage fund. The share of other personal incomes of the population remains extremely low. A progressive scale of tax rates is applied, which, based on the level of annual income, has five categories with a minimum tax rate of 9% and a maximum of 30%. The statutory non-taxable minimum income is extremely low and is determined on the basis of one base value.

There are also tax deductions for the maintenance of children and dependents (in the amount of two basic units) and minor housing deductions. Pensions, allowances, scholarships and other social transfers, interest on bank deposits. The tax payment procedure provides for its withdrawal from the source of income payment and the annual filing of tax returns based on the results of the calendar year by all payers, with the exception of those who have one source of income during the year at their main place of work. Share of personal income tax in last years slightly increased and reaches 8-9% (in 2003 - 8.4%).

Tax on income and profits enterprises, associations, organizations since 1996 has undergone minor changes in the applied calculation methods and collection mechanisms. The object of taxation is the balance sheet profit of legal entities (residents for all income and non-residents for income from sources in the Republic of Belarus), defined as the difference between the proceeds from the sale of products and production costs, the composition of which is regulated by legal departmental acts, plus (minus) income (expenses ) from non-sales operations, the composition of the articles of which is also regulated. The main income tax rate in 1999-2000 was equal to 25%, and in 2001 - 30%, in 2002-2004. - 24%.

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

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

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

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

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

It is these fees and deductions, which, in particular, include contributions to innovation funds, targeted fees to local budgetary funds for stabilizing the economy, contributions to the Republican Fund for Support of Agricultural Producers, housing investment funds and others, that exert the most significant and unjustified pressure on prices, wash working capital enterprises and undermine their competitiveness. No industrialized country uses them.

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

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

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

Ensuring sustainable economic growth at a qualitatively new level;

Continuing tax reform aimed at reducing the tax burden and creating a tax system that is favorable for economic activity;

Ensuring the growth of real incomes of the population;

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

Continued consolidation in the resource budget public funds;

Reducing the level of budget deficit in relation to GDP;

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

Continued unification of the budgetary and tax laws of the Republic of Belarus and the Russian Federation as part of the further development of the Tax Code of the Republic of Belarus (Special Part of the Code. The General Part of the Tax Code came into force on January 1, 2004).

In the context of the implementation of these tasks, further improvement of the country's tax system and the tax policy of the government should be directed to:

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

Reducing the number of various kinds of small deductions and fees to targeted budgetary and extrabudgetary funds;

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

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

bridge, excises, taxes on income and profits, personal income tax, leading to an increase in their negative impact on investment and economic growth;

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

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

tax incentive long-term income from capital gains in investment funds and long term investments.

The successful implementation of these areas will bring the characteristics of the country's tax system closer to international standards, will allow more efficient use of the fiscal mechanism to improve the efficiency and competitiveness of the national economy.

6.5. The social imperative of state regulation of economic development

Ministry of General and Vocational Education

Russian Federation

Belgorod State Technological Academy

Building materials

Department of Economic Theory

COURSE WORK

on the course "Economic theory"

"The tax system of Russia and ways to improve it"

Completed by: Pashnev Vladislav Alexandrovich

1st year student of FEM

Head: Agarkov Petr Danilovich

Candidate of Economics, Associate Professor

Belgorod 1997 -

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

a) the definition of the concept of "tax";

b) the role of taxes in the economy.

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

a) modern principles taxation;

b) the principle of obtaining benefits;

c) the principle of solvency.

1. Types of taxes, their classification.

9. Improvement of the tax system in 1997

10. Conclusion.

1. INTRODUCTION.

Since 1992, a new tax system has been operating in our country. The basic principles of its construction were determined by the law on "Fundamentals of the tax system in the Russian Federation" dated 12/28/91 (introduced on 01/01/92). It establishes a list of taxes, dues, duties and other payments going to the budget system, defines payers, their rights and obligations, as well as the rights and obligations of tax authorities.

Establishment and cancellation of taxes, fees, duties and other payments, as well as benefits to their payers, is carried out by the highest body of legislative power and in accordance with the above law.

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

The law establishes that the taxation system is valid without change until a special decision of the tax reform on changing the list of tax object taxation and methods of their collection.

2. THE ESSENCE OF THE CONCEPT "TAX" AND THE OBJECTIVE NEED OF ITS EXISTENCE.

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

A tax, as well as a fee, a duty are mandatory contributions to the budget of the corresponding level or to off-budget fund carried out by payers in the manner and on the terms determined by legislative acts.

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

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

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

The main elements of the tax:

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

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

Taxes are a necessary link economic relations in society. The development and change in the forms of government is always accompanied by a transformation of the tax system. At present, 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, and on the development of scientific and technological progress.

3. DEVELOPMENT, ROLE AND FUNCTIONS OF TAXES.

In a market economy of any country, taxes do just as much important role which can be said with certainty: without a well-established, well-functioning tax system that meets the conditions of development social production, an efficient market economy is impossible.

What exactly is the role of taxes in a market economy, what functions do they perform in economic mechanism? Answering these questions, they usually begin with the fact that taxes play a decisive role in shaping the revenue side of the state budget. It is, of course, so. But this is not the main thing for characterizing the role of taxes: the state budget can be formed without them. At least with the help of economic standards for deductions from profits to the budget, which have been used in our country for a number of years. In the first place should be put a function, without which in an economy based on commodity-money relations, it is impossible to do. This function of taxes is REGULATORY.

The market economy in developed countries is a regulated economy. Disputes on this subject, to which our press has paid tribute, are pointless. Imagine a well-functioning market economy in modern world not regulated by the state is impossible. Another thing is how it is regulated, in what ways, in what forms, etc. Here, as they say, options are possible. But whatever these forms and methods, the central place in the system of regulation belongs to taxes.

State regulation is carried out in two main directions:

• regulation of market, commodity-money relations. It consists mainly in the definition of the "rules of the game", that is, the development of laws and regulations that determine the relationship between persons operating in the market, primarily entrepreneurs, employers and wage workers. These include laws, regulations, instructions of state bodies that regulate the relationship of producers, sellers and buyers, the activities of banks, commodity and stock exchanges, as well as labor exchanges, trading houses, establishing the procedure for holding auctions, fairs, rules for handling valuable papers etc. This area of ​​state regulation of the market is not directly related to taxes;
• development regulation National economy, social production in conditions where the main objective economic law operating in society is the law of value. Here we are talking mainly about the financial and economic methods of state influence on the interests of people, entrepreneurs in order to direct their activities in the right direction, beneficial to society.

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

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

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

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

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

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

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

In Russia, small enterprises include enterprises of all organizational and legal forms with an average headcount of up to 200 people in industry and construction, up to 100 people in science and scientific services, up to 50 people in other industries, and up to 50 people in other industries. non-production sphere- up to 15 people There are two very significant tax incentives for such enterprises. The first of them is that the profit directed by small enterprises for the construction, reconstruction and renewal of fixed production assets, the development of new technology, is completely exempt from taxes.

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

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

This benefit, of course, is very significant. There was no such exemption in the previous Tax Law. An obvious step forward has been taken. Obvious but inconsistent. In many developed countries, the costs of research and development are exempt from taxation. This is done differently. So, in Germany, these costs are included in the cost of production and thus automatically exempt from taxes. In other countries, these costs are fully or partially excluded from taxable income. A similar norm was provided for in our previous legislation: taxable profit was reduced by an amount equal to 30% of the costs of research and development. It would be expedient even now to establish that the cost of exemption from tax, in whole or in part (for example, 50%) includes the cost of research and development and research and development. Another way is to include these costs in production costs.

The idea of ​​all-round support for agricultural production, the desire to promote the revival Russian village pervades all of our tax laws. For example, the Law "On taxation of bank income" stipulates that the tax rate on bank income is 30%. At the same time, it was found that commercial banks having a share of credit investments in agricultural activities of at least 50% of all investments, the income tax rate is set one third lower than the general one - 20%.

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

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

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

The redistributive function of the tax system has a pronounced social character. A properly built tax system makes it possible to give a market economy a social orientation, as is done in Germany, Sweden, and many other countries. This is achieved by establishing progressive tax rates, directing a significant part of the budget to the social needs of the population, and fully or partially exempting citizens in need of social protection from taxes.

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

The specified differentiation of the functions of the tax system is conditional, since they are all intertwined and carried out simultaneously. Taxes are characterized by both stability and mobility. The more stable the taxation system, the more confident the entrepreneur feels: he can calculate in advance and quite accurately what the effect of the implementation of a particular economic decision, transaction, financial transaction, etc. will be. Uncertainty is the enemy of entrepreneurship. Entrepreneurial activity is always associated with risk, but the degree of risk is at least doubled if the instability of the market conditions is added to the instability of the tax system, endless changes in rates, conditions of taxation, and in our sad memory of restructuring, the very principles of taxation.

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

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

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

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

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

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

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

But the stability of the taxation system is not a dogma or an end in itself. For the sake of it, one cannot sacrifice any of the functions inherent in this system and performed by it - regulating, stimulating, etc. opportunities - from the new business year.

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

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

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

Therefore, the replacement of economic norms for the distribution of profits by a tax on profits was a logical continuation of the course towards the elimination of elements of subjectivism and voluntarism from the system of economic relations between enterprises and the state.

Taxes are the same economic standards, but only truly unified and stable, independent of the will of individuals. Individualization tax rates, benefits and sanctions is prohibited, they can be differentiated by industries, industries, regions, but not by individual enterprises.

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

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

A normally functioning tax system is one of the means of combating the shadow economy: after all, paying a tax on a particular income means recognizing its legality, legitimacy, while the presence of income hidden from taxation due to its illegality is prosecuted by the state.

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

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

And the fixed size of rates and their relative stability contributes to the development of entrepreneurial activity, as it facilitates the forecasting of its results.

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

4. SOME DIFFICULTIES IN COLLECTING TAXES.

It is known that when collecting taxes, the tax inspectorate has some difficulties. For example, it is most easy to collect taxes on wages and salaries. Here, taxes are levied automatically at the time of payment of the money owed; there is no tax deferral and there is little to no tax evasion. The same applies to other social contributions (social taxes). It is easy to levy excises and value-added taxes, but although they generate revenue immediately, there is the possibility of artificial material costs and the reduction of taxable capital gains.

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

The greatest difficulties arise when levying taxes on corporations (firms) due to the various possibilities for reducing taxable balance sheet profits due to artificially inflating costs and using various benefits, discounts, deferrals, investment premiums, necessary deductions to various funds, permitted government bodies responsible for regulating the economy.

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

A lot of difficulties and troubles are brought to the tax authorities by the tax on personal income received not from hired labor, i.e. on the income of entrepreneurs, rentiers, freelancers. The final amount of tax on these incomes is determined at the end of the year, and they often pay the tax within current year as if in advance in the amount of the tax payment for the previous year. The final calculation is based on tax return at the end of the year, in fact, these taxpayers receive a deferral of payment of part of the tax and have the opportunity to significantly reduce its amount. In addition, the verification of the correctness of the payment of taxes on personal income from business activities, corporate profits and real estate requires the maintenance of a significant staff of financial inspectors, and in some countries even financial police.

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

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

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

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

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

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

The body (subject) for managing the taxation system in the Russian Federation is the State Tax Service of the Russian Federation, which consists of units that carry out methodological guidance and control over taxation by type (sector) of taxes.

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

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

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

Grassroots tax services carry out direct interaction with taxpayers through the implementation of certain functions.

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

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

Tax authorities have the following rights:

a) excite in due course applications for prohibition to engage in entrepreneurial activity;

b) sue or arbitration court lawsuits:

• on the liquidation of the enterprise on the grounds established by the legislation of the Russian Federation;
• on the recognition of transactions as invalid and the recovery of everything received from such transactions as state revenue;
• on the recovery of unjustifiably acquired not through a transaction, but as a result of illegal actions;
• on the recognition of the registration of an enterprise as invalid in case of violation of the established procedure for creating an enterprise or inconsistency of constituent documents with the requirements of the law and the recovery of income received by this enterprise;

c) other rights provided for by law.

The tax authorities and their employees are obliged to keep commercial secrets, the secret of information about the deposits of individuals and perform other duties, statutory Russian Federation "On the State Tax Service of the Russian Federation".

Damage (including lost profits) caused to taxpayers as a result of improper performance by tax authorities and their employees of their duties is subject to compensation in accordance with the established procedure.

The tax authorities, together with the financial authorities, exercise control over the execution of the revenue side of the budget.

Protection of the rights and interests of taxpayers and the state is carried out in a judicial order.

A taxpayer who has violated tax legislation, in cases prescribed by law, is liable in the form of:

a) collection of the entire amount of hidden or underestimated income (profit) or the amount of tax for another hidden or unaccounted object of taxation and a fine in the amount of the same amount, and in case of repeated violation - the corresponding amount and a fine in the double amount of this amount. If the court establishes the fact of intentional concealment or underestimation of income (profit), by a sentence or a court decision on the claim of a tax authority or a prosecutor, a fine in the amount of five times the concealed or underestimated amount of income (profit) may be collected to the federal budget;

b) a fine for each of the following violations:

• for the lack of accounting for objects of taxation and for the introduction of accounting for taxation in violation of the established procedure, which entailed the concealment or underestimation of income for the period under review, in the amount of 10 percent of the additionally assessed tax amounts;
• for non-submission or untimely submission to the tax authority of the documents necessary for the calculation, as well as for the payment of tax - in the amount of 10 percent of the tax amounts due for payment by the next deadline;

c) collection of penalty interest from the taxpayer in case of delay in tax payment in the amount of 0.7 percent of the unpaid tax amount for each day of delay in payment, starting from due date payment of the identified delayed amount of tax, unless the law provides for other sizes of penalties. The collection of fines does not release the taxpayer from other types of liability.

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

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

The tax police is endowed with a very wide range of rights:

• conduct operational-search activities and inquiry;
• to execute the decisions made by the courts;
• impose an administrative arrest on the property of legal entities and individuals.

According to Article 162-2 of the Criminal Code of the Russian Federation, for concealing the income (profit) received on an especially large scale (if the tax on hidden objects exceeds 1000 times the minimum wage), the perpetrator can be punished with imprisonment for up to 5 years and confiscation of property or a fine of 300 up to 500 minimum wages.

6. PRINCIPLES AND MECHANISM OF TAXATION.

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

Throughout the history of mankind, no state could exist without taxes. Tax experience and prompted main principle taxation: "You can not cut the goose that lays the golden eggs", i.e. no matter how great the need for financial resources to cover conceivable and unimaginable expenses, taxes should not undermine the interest of taxpayers in economic activity.

Modern principles of taxation:

1. The level of the tax rate should be set taking into account the capabilities of the taxpayer, i.e. income level. And since the possibilities of different individuals and legal entities are different, there must be established differentiated tax rates for them, i.e. income tax should be progressive (see below).
2. Every effort should be made to ensure that the taxation of income is one-time. An example of the implementation of this principle is the replacement in developed countries of the turnover tax, when turnover was taxed on an increasing curve, with VAT, when a newly created net product is taxed only once until it is sold. As a result, each surcharge on the price of raw materials, which arises as it passes through the production chain up to the final product, is taxed only once (in contrast to the turnover tax). This is one of the main advantages of VAT.
3. The obligation to pay taxes. The tax system should leave no doubt to the taxpayer about the inevitability of payment. The system of fines and sanctions, public opinion in the country should be such that non-payment or late payment of taxes is less profitable than the timely and honest fulfillment of obligations to the tax authorities.
4. The system and procedure for paying taxes should be simple, understandable and convenient for taxpayers and economical for tax collection agencies.
5. The tax system should be flexible and easily adaptable to changing socio-political needs.
6. The tax system should ensure the redistribution of the generated GDP and be an effective tool for the GEO. This principle applies to the regulatory function of taxation.

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

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

The following types of tax benefits are common:

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

All tax exemptions apply only in accordance with applicable law. It is prohibited to grant tax benefits of an individual nature, unless otherwise provided by the legislative acts of the Russian Federation.

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

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

THE PRINCIPLE OF RECEIVING BENEFIT.

Those who benefit most from government-supplied goods and services must pay the taxes necessary to fund those goods and services. Some part public goods financed mainly on the basis of the principle of taxation of goods. For example, gasoline taxes are usually intended to finance the construction and repair of highways. Those who benefit from good roads pay the cost of those roads. However, if the principle of obtaining benefits is applied accurately and on a large scale, the following problems will arise:

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

THE CONCEPT OF SOLVENCY.

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

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

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

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

6. TYPES OF TAXES, THEIR CLASSIFICATION.

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

1. According to the object of taxation:

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

1. Subject to taxation:

• from legal entities;
• from individuals.

1. According to the formation mechanism:

• direct, established directly on income or property;
• indirect, are levied in the sphere of sale or consumption and are included in the form of an additive in the price of goods, works, services, i.e. ultimately paid by the consumer.

1. By sources of taxation:

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

1. According to the nature and time of taxation:

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

• customs duties:

a) fiscal;

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

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

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

1. By collection authorities:

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

1. By use:

• general purpose;
• special purpose (in specialized off-budget funds).

In the Russian Federation are charged:

• federal taxes;
• Taxes of subjects of the federation;
• local taxes.

Federal taxes include the following:

• Payments for the use of natural resources
• Taxes credited to road funds
• value added tax
• Corporate income tax
• Excise taxes on certain groups and types of goods
• Tax on transactions with securities
• customs duty
• Fee for the use of the names "Russia", "Russian Federation" ...
• Fee for pumping, transshipment and loading of oil
• Fee for electricity supplied to enterprises of material production
• Fee for registration of banks and their branches
• Deductions for the reproduction of the mineral resource base
• Transport tax
• Tax on property passing by inheritance or gift
• Government duty
• Stamp duty
• Payments to off-budget funds of the Russian Federation

The taxes of the Subjects of the Federation include:

• Corporate property tax
• Collection for needs educational institutions charged from legal entities
• Business Registration Fee
• Payment for water withdrawn by industrial enterprises from water management systems
• forest income

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

• Personal property tax
• Registration fee from individuals engaged in entrepreneurial activities
• Land tax

Local taxes that may be imposed by local governments include:

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

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

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

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

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

Features of direct and indirect taxes.

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

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

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

A regressive tax is the reverse of a progressive one, i.e. when income increases, the tax levied is a disproportionately smaller part of it.

Digressive tax - with an increase in income, the rate of tax levied increases in a decreasing progression.

9. IMPROVEMENT OF THE TAX SYSTEM IN 1997

From the Decree of the President of the Russian Federation:

“A key element in creating a favorable environment for entrepreneurship and investment is tax reform.

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

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

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

— expanding the tax base by extending the real tax burden to areas where tax evasion is most practiced;

— alignment of the actual level of taxation of wages and other types of income (taking into account deductions to off-budget funds);

— setting marginal rates for regional and local taxes;

— reduction of rates of fines and penalties;

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

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

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

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

The President issued Decree No. 1214 of 18.08.1996 “On the invalidation of paragraph 7 of the Decree of the President of the Russian Federation of 22.12.1993 No. 2268 “On the formation of the republican budget of the Russian Federation and relations with the budgets of the constituent entities of the Russian Federation in 1994”, according to which the authorities of the constituent entities of the Russian Federation and local authorities had the authority to introduce arbitrary taxes and fees that legal entities must pay out of already repeatedly taxed profits. Now, from 01/01/1997. these authorities must bring their decisions in line with the list of local taxes, fees and restrictions on the amount of individual taxes and fees. As a result of the implementation of Decree of the President of the Russian Federation No. 1214, taxation in the Russian Federation will become more predictable, and the position of entrepreneurs will be somewhat relieved.

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

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

consolidation in the federal budget since 1997. state off-budget funds while maintaining the target orientation of the use of funds and the regulatory procedure for the formation of the revenue side of the budget;

easing the tax burden of producers of products (works, services) and preventing double taxation by clearly defining the taxable base while maintaining mechanisms that increase the level of tax collection;

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

reduction of benefits and exceptions from the general taxation regime;

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

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

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

Application.

Minimum values ​​for income shares

tax revenues to budgets of different levels

Global tax cuts lead to an increase in net profits, an increase in the incentive for economic activity, an increase in capital investment, demand, employment and a revival of the economic environment.

I am of the opinion that this is exactly what Russia needs at the present stage of its economic situation. What's going on? There is a crushing of legal entities and individuals with more and more new taxes. But there are an infinite number of actions or items on which you can impose a tax. So already there are jokes about the introduction of a tax on the entrance to the building, etc.

Income concealment and tax evasion are widespread. Enterprises are often created through which an n-th amount of money is cashed out and then their closure follows - the money spent on registration is several, or maybe ten times less than the amount of tax that would have to be paid.

And if the state lowered taxes, there would be no need for entrepreneurs to look for ways to hide income, there would be no need for shadow cash-out organizations, hundreds, and maybe thousands of people employed in this dark business would begin to “work”. Of course, with a decrease in tax rates, people would begin to pay them, but perhaps the state budget would decrease slightly. Therefore, it is necessary to close the possibility of theft budget money(when money is sent somewhere and does not arrive at its intended destination) - but I think that this is unprofitable for responsible persons in the Government. This is probably why the Duma is in no hurry to think much on this topic. Surely among the deputies there are those who go only to celebrate in the Duma, and meanwhile enjoy all the privileges of a deputy, i.e. they spend money for nothing, which is very much needed somewhere - such people are (in the sense of “there is”) everywhere. Deputies' chairs are more and more flooded with representatives of shadow structures. They, having received parliamentary immunity, feel great. They benefited from the war in Chechnya and other "events" where the money received from our taxes could go.

10. CONCLUSION

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

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

In our country, the tax system has a very complex structure. It contains various taxes, deductions, excises and fees, which in fact are almost the same from each other.

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

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

Another shortcoming of our tax system is its instability. Taxes are introduced and tytzhe canceled before having worked even a year.

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

List of used literature:

1. Economics: Textbook / Ed. Assoc. A.S. Bulatov. 2nd ed., revised. and additional - M.: Publishing house BEK, 1997.
2. "All taxes of Russia". Second thematic issue. Edition 2nd supplemented. Practical guide. M.: "ECONOMICS AND FINANCE" together with IIF "Triada", 1996.
3. Taxes: Textbook / Ed. D.G. Blueberry. - M.: Finance and statistics, 1995.
4. V.V. Korovkin, G.V. Kuznetsova. Tax audit of enterprises. - M.: "PRIOR", 1995.
5. Taxes in a market economy. - M.: Knowledge, 1993.
6. Taxes "E. and G." No. 36, 1992
7. Collection of legislative acts RF about taxes. 1991,1992,1993
8. New tax legislation in Russia. Collection of legislative acts of the VSRF. Moscow 1993
9. Law "On changes in the tax system of Russia".
10. Belyalov A.Z. Recommendations: how to avoid big Russian taxes", Moscow: IEC "AITOLAN", 1992.
11. McConnell K.R., Brew S.L. Economics: Principles, problems and politics. In 2 volumes: Per. from English. 11th ed. - M.: Respublika, 1992.
12. Law of the RSFSR "On the fundamentals of the tax system in the RSFSR".
13. Decree of the President of the Russian Federation "On the State Tax Service of the Russian Federation" (with annexes).
14. Journal "Finance" N 9 for 1992.
15. Journal " Regulations on finance, taxes and insurance" supplement to the journal "Finance", N 8,9,10 for 1992.
16. Weekly "Economics and Life" No. 11 March 1997

and other stuff...

Introduction

Taxes are the most important economic lever of state influence on the market economy. Taxes play a decisive role in the formation of the revenue side of the state budget and it is impossible to imagine an effectively functioning market economy without state regulation of the taxation system. By setting tax rates, benefits and penalties, the state stimulates the accelerated development of the most important regions of the country, industries and industries, contributing to the solution of pressing problems for society.

The tasks of any tax system change with the political, economic and social requirements imposed on it. From a simple tool for mobilizing state budget revenues, taxes have long turned into the main regulator of the entire reproduction process, affecting the pace and conditions for the functioning of the economy. Taxation has always been and is the most important socio-economic problem of any society, since no state can do without taxes. At the same time, the tax system affects the interests of all taxpayers.

As the market relations the shortcomings inherent in the tax system lead to a discrepancy between the changes taking place in society and the state. This is an economic and social development state and its territorial entities, causes massive discontent among taxpayers.

In the future, the tax system of the Russian Federation should develop a mechanism where taxes are one of the most effective methods of state management of the economy in a market economy. Maintaining the elasticity of the tax system is an indispensable condition for balancing the state treasury.

The foregoing allows us to conclude that the chosen topic term paper"The tax system of the Russian Federation and ways to improve it" is relevant.

The purpose of the course work is to analyze the tax system of the Russian Federation, identify problems and determine the prospects for its development and improvement.

The object of study in this paper is the modern tax system of the Russian Federation. The subject of the research is the theoretical and practical aspects of the institutions of financial law - taxes, as well as the tax system of the Russian Federation.

To achieve this goal, the following tasks were set in the work:

To study the theoretical aspect of the tax system in Russia: essence, functions, structure, principles, etc.;

Highlight the main problems that are typical for the tax system of the Russian Federation;

Assess the prospects for the development of the tax system of the Russian Federation;

Develop basic proposals for improving the tax system.

The following scientific methods are used in this work: comparison, analysis and synthesis, induction and deduction, statistical analysis.

The sources of information for writing a term paper were the basic educational literature, fundamental theoretical works of famous economists in the field of taxation, the results of practical research by domestic and foreign authors, articles and reviews in specialized and periodicals devoted to the problem under study, other relevant sources of information.

This work consists of two chapters. The first and second chapters have three paragraphs. The first chapter outlines the theoretical foundations of the tax system of the Russian Federation. In the second chapter of the work, on the basis of the study, the prospects for the development of the tax system of the Russian Federation are considered.

1. Economic bases and principles of building the tax system

1.1. The concept of the tax system, the essence and functions of taxes in the economy

The concept of "tax system" refers to the most complex problems of legal and economic sciences. Despite a significant number of doctrinal formulations of this concept, there is still no single scientifically based understanding of its essence, which, according to some researchers, underlies the legislator's refusal to consolidate this concept in the Tax Code of the Russian Federation.

In Art. 2 of the Law of the Russian Federation of December 27, 1991 N 2118-1 "On the fundamentals of the tax system in the Russian Federation" it was established that the totality of taxes, fees, duties and other payments (hereinafter referred to as taxes) levied in the prescribed manner forms the tax system. The definition of the category "tax system" given by the legislator caused a discussion in legal and economic science.

In this paper, I would like to dwell on the following definition of this category. The tax system of the Russian Federation is the system of taxes and fees in force on the territory of the Russian Federation, as well as the rules for establishing and operating the system of taxes and fees. The value of this definition of the tax system lies in the fact, according to many authors, that it emphasizes legal entity the category in question.

Taxes are one of the basic concepts of financial science and, of course, the most important component of the tax system. The complexity of understanding the nature of the tax is due to the fact that the tax is both an economic, economic and legal phenomenon of real life.

In accordance with paragraph 1 of Art. 8 of the Tax Code of the Russian Federation, a tax is understood as a mandatory, individually gratuitous payment levied from organizations and individuals in the form of alienation of funds belonging to them on the right of ownership, economic management or operational management of funds for the purpose of financial support activities of the state and (or) municipalities".

The above definition makes it possible to identify the following features of a tax:

a) obligatory payment, which is burdened by organizations and individuals;

b) individual gratuitous payment;

c) the monetary form of the tax;

d) alienation of property (money) owned by the right of ownership (or other real right) in favor of a public entity;

e) the purpose of these mandatory payments is to provide financial support for the activities of the state and (or) municipalities.

From an economic standpoint, taxes are the main instrument for the redistribution of income and financial resources carried out by financial authorities in order to provide funds to those individuals, programs, sectors and sectors of the economy that are in need of resources, but are not able to provide it from their own resources.

The public purpose of taxes is manifested in their functions. The function indicates how the public designation of this economic category as a tool for cost distribution and redistribution of income is implemented.

The problem of tax functions has been studied for a long time, but there is still no consensus on the number of tax functions, their interdependence and priority. Some scientists distinguish three functions - fiscal, distribution and stimulating; others add two more to them - control and incentive; still others consider the distribution and fiscal functions as synonyms and add control to them.

Let us consider in more detail the five main functions: fiscal, control, distribution, regulatory and social.

The fiscal function implements the main purpose of taxes - the formation of financial resources of the state, budget revenues.

At the same time, when tax revenues are insufficient and it is impossible to reduce government spending, one has to resort to finding other forms of income, for example, turning to internal and external state, regional, and local loans.

A contradictory relationship is formed between taxes and loans. Service public debt at the expense of the budget will require higher taxes in the future (increase in tax rates, introduction of new taxes). On the other hand, the growth of the tax burden may once again face insurmountable restrictions, causing an increase in taxpayer dissatisfaction, which will encourage the placement of new loans. There is a danger of becoming " financial pyramid", which means financial collapse. So our domestic experience clearly confirmed this: the excessive scale of issuing GKOs led to a default and devaluation of the ruble in August 1998.

The control function forms the prerequisites for observing cost proportions in the process of formation and distribution of incomes of various economic entities. Thanks to it, the effectiveness of each tax channel and the tax "press" as a whole is evaluated, and the need for changes in the tax system and tax policy is revealed.

The distribution function is a necessary addition to the control function of tax and financial relations, since the latter is manifested only in the conditions of the distribution function of taxes. This function is expressed in the distribution of tax payments between legal entities and individuals, spheres and sectors of the economy, the state as a whole and its territorial entities in the temporal aspect.

Regulatory function plays a special role in modern conditions

social processes. At the same time, different aspects of the implementation of this function are distinguished, called subfunctions.

The sub-function of incentive assignment in tax regulation is implemented through a system of tax incentives, which can be divided into exemptions, discounts, tax credits. Their goal is to reduce the size tax liabilities taxpayer.

The reproductive purpose sub-function is implemented through a system of tax payments and fees accumulated by the state and designed to restore spent resources (primarily natural), as well as to expand the degree of their involvement in production in order to achieve economic growth. Such taxes and fees include the fee for the right to use objects of the animal world and aquatic biological resources, the forest tax, water tax, transport tax, land tax.

The social function is a synthesis of the distribution and regulatory functions of taxes. Its purpose is to ensure and protect the constitutional rights of citizens.

Of course, all functions of taxes are interconnected. Thus, the growth of tax revenues to the budget, i.e. the implementation of the fiscal function creates a material opportunity for the implementation of the regulatory function of taxes. At the same time, the acceleration of development and growth in the profitability of production, achieved as a result of economic regulation, allows the state to receive more funds.

1.2 Elements and methods of tax collection, tax classification

In accordance with paragraph 6 of Art. 3 of the Tax Code of the Russian Federation, when establishing taxes, all elements of taxation must be determined. In other words, a normative legal act should give an answer to 5 questions: who, in what case, in what amount; when and where (to the budget of which particular public legal entity) the tax must be paid.

Therefore, in a regulatory legal act on a specific tax, such essential elements as:

) faceswho can potentially be taxpayers of this tax - the subjects of the tax;

) legal fact, the consequence of which is the obligation to pay tax - the object of tax;

) sumtax or method of its calculation;

) periodicityand/or termspayments;

) recipienttax amounts.

With the exclusion of any element, the norm of the tax law will lose certainty, and the tax will be impossible to calculate (pay).

A number of authors identify other, so-called optional (additional or optional) elements of the tax, which are not designated by the legislator as independent elements. These optional elements usually include the source of the tax ( cash, at the expense of which the tax is paid), the method of accounting for the tax base, the unit of taxation, the scale of the tax, the method of taxation, tax incentives. However, at present, some of these additional elements are part of one or another statutory independent element, for example, the scale of the tax, the unit of taxation and the method of accounting for the tax base are components of the statutory element "tax base", and therefore, they can be considered as sub-elements (or sub-elements) in the structure of independent tax elements.

AT tax practice There are a number of ways to levy taxes.

Cadastral, i.e. based on the cadastre - a register containing a list of typical objects (land, income) classified according to external features (for example, the size of a plot of land). This method is based on establishing the average income subject to taxation (for example, in rubles per hundred square meters, taking into account local conditions), it is used when the tax apparatus is poorly developed or in order to save and rationalize taxation.

Withdrawal of tax before the subject receives income, i.e. withdrawal from the source of payment of income. The advantage of this method lies in the practical impossibility of tax evasion.

Declarative.Withdrawal of tax after the income is received by the subject and the latter submits a declaration on all annual income received. This method of levying tax began to be applied with the growth in the scale and variety of personal incomes of citizens.

Withdrawal at the time of spending incomewhen making purchases (for example, value added tax, excises are directly paid by buyers who become tax bearers).

Withdrawal during consumption(for example, stamp duty).

Administrative way, in which the tax authorities determine the likely amount of expected income and calculate the tax payable from it (for example, the tax on imputed income of enterprises) .

Classification of taxes is the distribution of taxes and fees for certain groups, due to the goals and objectives of systematization and comparisons.

Let's consider the classifying signs and tax classifications corresponding to them.

1. Classification by collection method, dividing taxes into direct and indirect, is the most famous and historically traditional classification of taxes.

Direct taxes are taxes levied directly on a taxpayer's income or property. The group of direct taxes in the Russian tax system should include taxes such as personal income tax, on the profits of organizations, on the property of organizations, on the property of individuals, land and transport taxes.

Indirect taxes are taxes levied in the process of circulation of goods (works and services), while included in the form of a surcharge on their price, which is ultimately paid by the end consumer.

Indirect taxation is actively used by almost all countries. However, the harmonization of taxation is achieved through a reasonable combination of direct and indirect taxes, the ratio of which is objectively determined by the level of socio-economic development of the country and the need to ensure the revenue side of the budget.

2. Classification of taxes according to the object of taxation, according to which taxes can be distinguished: from property (property), from income (actual and imputed), from consumption (individual, universal and monopoly), from the use of resources (rental).

Taxes on property (property) are taxes levied on organizations or individuals upon the fact of their possession of certain property or from transactions for its sale (purchase). It should be noted feature- their collection and amount are determined by the characteristics of the property: in the transport tax - engine power, property tax - cost.

Consumption taxes (analogous to the group of indirect taxes) are taxes levied in the process of turnover of goods (works, services), which in turn are divided into individual, universal and monopoly. Individual taxes the consumption of strictly defined groups of goods is taxed, for example, excises on certain types of goods, universal - all goods (works, services) are taxed with a separate exception, such as VAT, and monopoly - production and (or) sales are taxed certain types goods that are the exclusive prerogative of the state. Salt traditionally belonged to such goods, for the last two centuries they were based on alcoholic beverages and tobacco products. Currently, most countries are moving away from the practice of monopoly production, and there are no such taxes in the Russian tax system.

Taxes on the use of resources (rent) are taxes levied in the process of using the resources of the natural environment, and they are called rent, since their establishment and collection are associated in most cases with the formation and receipt of rent. This group of taxes should include water tax, fees for the use of wildlife and aquatic biological resources, land tax.

3. Classification of taxes by the subject of taxation, which distinguishes between taxes levied on legal entities, individuals and mixed.

It should be noted that the theoretical significance of this classification has recently decreased significantly. The previously sufficiently accurate classifying basis is now being eroded due to the rapid development of small businesses, not so much in the form of legal entities, but in the form of individuals - individual entrepreneurs without forming a legal entity. Therefore, almost all taxes should now be attributed to a mixed group, with the exception of personal income tax and on the property of individuals that make up the group of taxes on individuals, and on the profits of organizations and on the property of organizations, respectively, that make up the group of taxes on legal entities.

4. Classification by applicable rate, divides taxes into progressive, regressive, proportional and fixed.
Taxes with fixed (specific) rates are taxes, the rate of which is set in absolute amount per unit of measurement of the tax base. These include a significant part of excises, water tax, fees for the use of wildlife and aquatic biological resources, most of the state duty, transport tax.
Taxes with interest (ad valorem) rates are taxes, the rate of which is set as a percentage of the value of the object of taxation (tax base). This group includes taxes with proportional, progressive and regressive rates.
In taxes with proportional rates, the amount of tax payments is directly proportional to the amount of income, profit or property of the taxpayer, i.e. such rates are valid as a constant percentage of the value of the object of taxation (tax base). These taxes are constructed in such a way that the ratio of income (profit) after taxes to income (profit) before they are paid remains unchanged regardless of the size of these incomes (profit). Thus, the prevalence of these taxes in the tax system forms its neutrality, which does not increase or decrease, but reproduces the inequality of citizens after paying taxes. Such taxes include, in particular, personal income tax, corporate income tax, property tax of organizations and individuals.
In taxes with progressive rates, the amount of tax payments is in a certain progression to the amount of income, profit or property of the taxpayer, i.e. such rates operate in an increasing percentage of the value of the object of taxation (tax base). These taxes are constructed in such a way that the ratio of income (profit) after taxes to income (profit) before they are paid decreases with an increase in these incomes (profit). Thus, the use of these taxes in the tax system forms its progressiveness, which reduces the inequality of citizens after paying taxes. Currently, there is not a single tax in the Russian tax system that uses a progressive rate, and until 2001, income tax was progressive (in the vast majority of developed countries, income tax is progressive).

In taxes with regressive rates, the amount of tax payments is in a certain regression to the amount of income, profit or property of the taxpayer, i.e. such rates operate in a decreasing percentage of the value of the object of taxation (tax base). These taxes are built in such a way that the ratio of income (profit) after taxes to income (profit) before they are paid increases with the growth of these incomes (profit). Thus, the use of these taxes in the tax system forms its regressiveness, which increases the inequality of citizens after paying taxes. A typical example of a regressive tax in the Russian Federation was previously the UST, which has now been cancelled.

5. Classification of taxes by payment deadlines: Distinguish between urgent and periodic taxes.

Urgent (they are also called one-time) - these are taxes, the payment of which is not systematically regular, but is made by the due date upon the occurrence of a certain event or the performance of a certain action. A typical example of a fixed-term tax before the beginning of 2006 was the inheritance or gift tax, which has now been abolished. Of the remaining taxes and fees, the state duty has an urgent character.

Periodic (they are also called regular or current) are taxes, the payment of which is systematically regular in nature. statutory terms. Such a period, for example, can be a month,
quarter or year.
6. Classification by source of paymentis of significant practical interest, primarily on the part of taxpayers and the tax authorities inspecting them. In accordance with it, there are taxes paid from profit (at the expense of taxable profit), from revenue (included in the cost or price of products), from income of citizens (withheld from employee income, taxes on individuals).

7. Classification of taxes by belonging to the level of government

subdividing all taxes into federal, regional and local. This classification is the only one of all presented above that has a legislative status - the entire sequence of presentation of the Tax Code of the Russian Federation is built on it.

To federal taxes and fees include (Article 13 of the Tax Code of the Russian Federation):

1) value added tax;

) personal income tax;

) corporate income tax;

) mineral extraction tax;

) water tax;

) fees for the use of objects of the animal world and for the use of objects of aquatic biological resources;

) government duty.

Regional taxes include (Article 14 of the Tax Code of the Russian Federation):

) corporate property tax;

) tax on gambling business;

) transport tax.

Local taxes include (Article 15 of the Tax Code of the Russian Federation):

) land tax;

) personal property tax.

Of the above classifications, the greatest theoretical and methodological significance is the division of taxes into direct and indirect, and from a practical point of view for a federal state, the differentiation of taxes according to the level of government is of fundamental importance. For the purposes of maintaining the system of national accounts (SNA) in Russia, two classifying features are used in aggregate: by the object of taxation and by the source of payment.

1.3 Principles of the tax system

The tax systems of most countries have evolved over the centuries under the influence of various economic, political and social conditions. Therefore, it is only natural that tax systems different countries differ from each other: by the types and structure of taxes, their rates, methods of collection, the fiscal powers of authorities at different levels, the level, scale and number of benefits provided, and a number of other important features. However, for all countries there are general principles, allowing to create sufficiently optimal tax systems .

Modern tax systems use a number of principles, including: universality, stability, equal tension, mandatory, social justice, simultaneity of taxation.

Many scientists and practitioners single out the principle of tax efficiency, which has incorporated a number of fairly independent principles, united by a common ideology of efficiency:

taxes should not influence economic decision-making, or at least this influence should be minimal. For example, this principle has received wide support in Germany. Tax control action should not act "suffocating", otherwise, when management through tax approaches in its mass and in its impact to a binding rule of conduct, financial function the tax is superseded by a managerial function with the character of a ban. In Russia, however, as some authors note, the establishment and collection of taxes has always been in the nature of a pronounced imperative absolutism, and, unlike Western countries of market democracy, the authoritarian state-power system has always determined the structure and course of economic and financial processes.

Taxes that violate the single economic space and the tax system of the country should not be established. This provision, enshrined in paragraph 4 of Art. 3 of the Tax Code of the Russian Federation and is provided by a unified system of federal tax authorities;

the tax system should exclude the possibility of exporting taxes. In this regard, regional or local taxes should not be established to generate income for any subject of the Russian Federation or municipality in the country, if their payment is transferred to taxpayers of other subjects of the Russian Federation or municipalities. This position is held by the Constitutional Court of the Russian Federation;

the tax system should not allow arbitrary interpretation, but at the same time should be understood and accepted by the majority of society. Paragraph 6 of Art. 3 of the Tax Code of the Russian Federation establishes the principle of convenient taxation or the clarity of tax legislation, establishing the rule according to which the tax must be levied at such a time and in such a way that is most convenient for the payer, and tax acts must be clear to him;

Although in paragraph 6 of Art. 3 of the Tax Code of the Russian Federation, the principle of certainty is primarily aimed at acts of legislation on taxes and fees, it should be directly applied to the regulatory legal acts of executive bodies on taxes and fees. Indeed, in accordance with Art. 4 of the Tax Code of the Russian Federation, these acts must comply with the legislation on taxes and fees.

the maximum efficiency of each specific tax, expressed in the low costs of the state and society for the collection of taxes and the maintenance of the tax apparatus. So, for example, at present, electronic methods of interaction between the parties have been introduced both in the fulfillment of tax obligations by the taxpayer, and in its information service by the tax authorities.

Important in the formation of the tax system is the principle of universalization of taxation. Its essence lies in the fact that, firstly, it is not allowed to establish additional taxes, increased or differentiated tax rates or tax benefits depending on the form of ownership, citizenship of an individual, as well as on the state, region of origin of the authorized (share) capital (fund) or property of the taxpayer, etc. Secondly, the same approach to the calculation of taxes should be ensured, regardless of the source or place of income generation or the object of taxation.

The most important, especially in a federal state, is the observance of the principle of a clear division of taxes by levels of government. In countries with a federal structure, when designing the tax system, the principle of even distribution of the tax burden across individual regions and subjects is widely used.

The tax systems of developed countries, built taking into account the principles under consideration, are one of the most effective tools for influencing economic processes and involve the widespread use of tax incentives for priority industries and large economic projects. Thus, in Germany after the war, housing construction was completely exempted from taxes, Great Britain provided large-scale benefits to companies developing oil fields North Sea, China - exporters of high-tech products. In most countries under the protection of preferential tax regime there are industries that are either recognized as priorities or of great social importance.

Thus, the principles of the tax system are reflected in the field of tax policy, tax administration and, in general, in legal regulation tax relations. And the principles that ensure the implementation of constitutional norms are the basic institutional basis of the tax system of the Russian Federation.

Chapter 2. Assessment of the modern tax system in Russia and ways to improve it

2.1 Problems of the modern tax system of the Russian Federation

Taxes are the main regulator of the entire reproduction process, affecting the proportions, rates and conditions for the functioning of the economy.

There are three directions of modern tax policy of the state:

tax maximization policy, characterized by the principle of "take everything you can";

prudent tax policy that promotes entrepreneurship by providing a favorable tax climate;

a policy that provides enough high level taxation, but with significant social protection of the population.

In advanced economies, the last two trends predominate. Russia is characterized by the first, fiscal type of tax policy, in which the state is prepared for a "tax trap", when tax increases are not accompanied by growth government revenue.

The main problems of the domestic tax system include the following:

Instability of tax policy;

excessive tax burden assigned to the taxpayer;

Low level of tax collection and high insolvency of enterprises.

Thus, according to tax analytics, the total debt to the budget system of the Russian Federation (including penalties and tax sanctions) as of 01/01/2013 is 1,131.1 billion rubles, which is 0.5% more than the debt as of 01/01/2012 G. ;

Excessive distribution of tax incentives, which leads to huge budget losses (however, in recent years, many of them have been canceled);

Lack of incentives for development real sector economy;

The effect of inflationary taxation. In conditions of inflation, capital with a long turnover cycle (farm, industrial) bears an additional tax burden;

Excessive payroll charges;

Single rate of personal income tax. At the same time, the use of a “flat scale” of income taxation entails a steady increase in the gap in the incomes of the richest and poorest segments of the population. Russian experience confirms this. According to Rosstat, the coefficient of funds (the ratio of incomes of 10% of the most and 10% of the poorest population) increased from 8 times in 1992 to 16 times in 2011. Forecast calculations of this indicator for 2025 show its growth by 1.5 times, while maintaining the existing distribution mechanisms and benchmarks for wage growth, pensions and inflation set by the government. This is one of critical factors destabilization of our society.

Transfer of the main tax burden to manufacturing sectors;

Shadow economy;

Another problem is that, along with laws, there are numerous by-laws: instructions, additions, amendments to them, clarifications, etc. This, above all, complicates the work of the tax services themselves. This is difficult to avoid due to the high dynamism of the processes that take place in the economic life of the country.

Problems in the tax legislation.

The main problem with the Tax Code of the Russian Federation seems to be that it does not disclose the complex nature of tax relations as special power relations arising in the process of taxation.

There are other unresolved problems of modern tax legislation in Russia:

imposed taxes are not supported by economic and legal documentation; there are no references to the constitutional foundations for establishing a particular tax; there is no connection between budgetary interests and the interests of the taxpayer;

the concept of the purpose of the tax as an instrument of financial support for the activities of the state has not been officially commented on, and in the practice of budgetary distribution of funding for the social interests of a citizen, it is carried out according to the residual method;

among the functions of taxation, the fiscal one comes to the fore (according to Article 8 of the Tax Code of the Russian Federation).

A large reserve for taxation is concentrated in the shadow economy. But it is extremely difficult for capital that is hidden from taxation and, if the owners wish, to return to the legal production sphere: large investments can attract the attention of the tax authorities to the source of funds. Therefore, the capitals that once got into the shadow circulation remain in it or are exported abroad.

On May 02, 2012, at a meeting of the Government of the Russian Federation, the draft Main Directions of the Tax Policy of the Russian Federation for 2013 and for the planning period of 2014 and 2015 were approved

Despite the fact that the Main Directions of Tax Policy are not normative legal act, this document was and is fundamental for the preparation of amendments to the legislation on taxes and fees by the relevant authorities and their submission to the Government of the Russian Federation, which objectively contributes to an increase in the transparency and predictability of the tax policy of the state.

If we talk about the future state of the tax system in the period 2013-2015, then according to the Main Directions, the priorities of the Government of the Russian Federation in the field of tax policy remain the same as before and include:

creation of an efficient and stable tax system that ensures fiscal sustainability in the medium and long term; - investment and stimulation innovation activities; -fiscal collection tax

maintaining a balance budget system the Russian Federation, while maintaining the same level of tax burden on sectors of the economy.

The achievement of the above goals will be facilitated by the tax maneuver, which consists in reducing the tax burden on labor and capital and increasing it on consumption, including expensive real estate, on rental income arising from the extraction of natural resources, as well as in the transition to a new system of real estate taxation.

In terms of tax incentives, special attention should be paid to changes in the legislation on taxes and fees, many of which have already entered into force on January 1, 2013, in the following areas:

Support for investment and human capital development, affecting:

the system of taxation of personal income - in terms of supporting certain categories of payers of personal income tax (exemption from personal income tax of socially significant income and systematization of the list of income exempt from taxation in accordance with Article 217 of the Tax Code of the Russian Federation), clarifying the procedure for providing property tax deduction parents when acquiring property in fractional ownership with minor children or in favor of them, as well as in the event that the taxpayer for property acquired in common joint or shared ownership did not exercise his right to a deduction, then the possibility of reusing this deduction for another object will be provided in full.

corporate income tax - in terms of clarifying the rules for restoration depreciation premium when selling fixed assets earlier than five years after they were put into operation, and continuing the process of convergence of the rules of accounting and tax accounting.

corporate property tax - proposals for the exclusion from the object of taxation of objects related to movable property(machinery, equipment) and expanding the powers of the subjects of the Russian Federation to set the tax rate and, in the future, the transition to the calculation of the tax base based on the cadastral value of real estate.

2. Improving taxation in transactions with securities and financial instruments futures transactions, as well as other financial transactions.

Work in this direction is supposed to be carried out in terms of improving the taxation of transactions with Eurobonds of Russian issuers, depositary receipts as well as when receiving and paying dividends. In particular, the procedure for determining the tax base for corporate income tax when making transactions with depository receipts and financial instruments of forward transactions and the situation with the calculation and withholding of corporate income tax from interest income are subject to clarification. foreign organizations on Eurobonds. Work continues to identify specific services provided by professional participants in the securities market that may be exempt from VAT, and to improve the VAT offset procedure for professional participants the securities market in terms of determining the ratio, taxable and non-taxable turnover.

Improving special tax regimes for small businesses.

January 2013, the patent taxation system for individual entrepreneurs was introduced as an independent special tax regime, which is included in the Tax Code of the Russian Federation by a new chapter 26.5. The application of this regime is possible for individual entrepreneurs in 47 types of activities. The amount of the paid patent in the amount of 90% will form the budgets of municipalities, and 10% - the budgets of the constituent entities of the Russian Federation.

With the introduction of a new special tax regime, as the scope of the patent taxation system expands, the regime in the form of a single tax on imputed income will be canceled (tentatively from 2018). Under the simplified taxation system, the unified agricultural tax, single tax on imputed income for certain types of activities, it is planned to take measures aimed at simplifying the procedure for switching to them, as well as improving the procedure for calculating and paying taxes, eliminating double accounting and tax accounting.

Development of mutual agreement procedures in tax relations.

This direction involves, first of all, the introduction of a set of measures to develop a pre-trial procedure for considering tax disputes. In particular, the introduction of a mandatory pre-trial procedure for all acts of tax authorities, actions or inaction of officials of tax authorities; increase

the term for filing a taxpayer's appeal against a decision of a tax authority that has not entered into legal force to hold (refuse to hold) liable for committing a tax offense from 10 days to one month; providing the opportunity to appeal to the Federal Tax Service decisions that have entered into force, while filing a cassation appeal does not deprive the taxpayer of the right to file an application with the court.

In terms of measures providing for an increase in the revenues of the budget system of the Russian Federation, it is planned to introduce changes to the legislation on taxes and fees in the following areas:

Taxation of natural resources.

excise taxation.

Introduction of a property tax.

Reducing ineffective tax incentives and exemptions.

Improving corporate income tax.

Improving tax administration.

Countering tax evasion using low-tax jurisdictions.

Insurance premiums for compulsory pension, medical and social insurance.

Consider the most significant changes in this group of measures.

First of all, it must be said that in the field of taxation of natural resources, the introduction of new mechanisms for taxing the extraction of natural resources is being prepared based on the results of the financial and economic activities of organizations as the most effective form rent extraction from an economic point of view and applied in the tax systems of a number of developed oil-producing countries. And one more important of the planned innovations for taxpayers in the extractive industry is the setting of MET rates depending on world prices for the relevant minerals, the export share of which exceeds 50 percent.

The traditional increase in excise rates will occur in 2015 for alcoholic products by 25 percent of the established rate in 2014 (Article 193 of the Tax Code of the Russian Federation), for cigarettes and cigarettes - within 20 percent of the rates in 2014. Rates for beer and beer-based drinks will be slightly increased - within 11 percent of the rates in 2014, for motor fuel and other excisable goods - within 10 percent in relation to the rates of 2014.

It is planned to introduce a tax on real estate, the payers of which are initially supposed to include only individuals who own real estate, land plots or have the right to permanent (unlimited) use or lifelong inheritable possession of land. The real estate tax bill provides for a system of tax incentives in the form of standard and social deductions in relation to one object of taxation at the choice of the taxpayer. The timing of the introduction of the property tax directly depends on the timing of the completion of the assessment of capital construction, the work on which was supposed to be completed in 2012. But if not in the present 2013, obviously in a couple of years the property tax will reach legal entities.

The rather actively discussed issue of imposing a tax on luxury or taxing prestigious consumption was also reflected in the Main Directions of Tax Policy.

The taxation of prestigious consumption is envisaged within the framework of the planned real estate tax and the current transport tax. It is proposed to establish a maximum rate for real estate tax for all real estate objects owned by one individual, if cadastral value of all these objects exceeds 300 million rubles. The transport tax is expected to introduce a minimum rate without the possibility of its reduction by the regions for cars with engine power over 410 hp. with. in the amount of 300 rubles per 1 liter. s., as well as an increase base rates transport tax for powerful motorcycles, jet skis, boats and yachts. Higher rates will apply to vehicles listed above from 2000 and later and unless used exclusively for sporting purposes.

Work will continue on the inventory and optimization of tax incentives in general and on regional and local taxes in particular. It is planned to phase out the most "expensive" benefits for the budget on corporate property tax in relation to public railways, main pipelines, power transmission lines with the establishment of reduced marginal tax rates for such categories of taxpayers within 7 years.

Improving the taxation of profits will go in three directions. The first two directions are related to the need to clarify certain provisions of the legislation, in view of the rather wide distribution among taxpayers of "good" taxation conditions and, as a result, leading to budget losses. If we talk about the third direction, then it is connected with the appearance in the future in the tax legislation on income tax of the possibility to conclude agreements on the distribution of expenses between members of a group of interdependent companies.

And the final set of changes in this group of measures, of course, is related to the improvement of tax administration. The main objective of the changes is to reduce the level of administrative burden by attracting more taxpayers to taxation. Among the identified measures, we highlight the changes that are aimed at strengthening information exchange between tax authorities and banks, control over taxpayers who evade taxpayer duties, including through the participation of "one-day firms", as well as a gradual transition to the submission of all primary documents to the tax authorities in electronic form.

2.3 Proposals for improving the tax system

Undoubtedly, the tax policy until 2015, subject to its implementation, will make it possible to somewhat improve the state of the tax system, however, according to many authors, including specialists in the field of law, economics and other sciences, other ways and proposals are being considered to improve the tax system of the Russian Federation.

Consider the most current offers taking into account the problems of the modern tax system:

Reducing the overall tax burden.

Easing the tax burden for a conscientious taxpayer without prejudice to the budget as a whole can be achieved through the abolition of a number of benefits (this trend is already visible in the Tax Code of the Russian Federation). Reducing the tax burden at the level federal budget would be offset by increased tax revenue from an increase in the tax base. At the local level, this increase would not be as noticeable.

Simplification of the tax system.

It is necessary to establish an exhaustive list of taxes and fees with a reduction in their total number and maximum unification of the existing calculation regimes and the procedure for paying various taxes and fees.

Improving the work of tax authorities.

It is necessary to constantly monitor the quality of the work of the relevant bodies, as well as to verify the competence of their employees.

Introduction of a progressive income tax rate.

In modern economic theory, the need for a progression of income tax rates is explained by the so-called “solvency principle”, that is, the more income a person has, the easier it is for him to refuse a certain share of income in the form of tax, therefore this share should increase.

Work to reduce debt on taxes and fees.

In the Russian Federation, tax evasion and the spread of various schemes to circumvent tax laws have become a serious problem. The main task remains the effective selection of objects of tax audit and improving the quality of documentary audits, educational work to improve tax discipline and the responsibility of taxpayers. Therefore, the task of the tax authorities is not only to identify the facts of concealment of income and tax evasion, but also to improve regulatory framework, operational overlap of possible channels for the occurrence of tax violations.

Simplify the calculation methodology for Russian enterprises that do not have VAT benefits.

When calculating VAT, the tax base should not be taken to be the sale of products, as prescribed today by the Tax Code, but the added value included in it, which includes the wage fund, profit, depreciation and taxes and can be easily determined from accounting data.

It is necessary to reduce or abolish taxes on producers of consumer goods and on small manufacturing and innovative enterprises that are currently uncompetitive in the domestic labor market.

It is necessary to simplify tax reporting.

Development of international cooperation on tax policy issues.

Thus, analyzing the above, we can conclude that a necessary measure in improving the tax system of the Russian Federation is the constant change (addition) of tax legislation and the complexity of reforming the tax system, that is, the simultaneous launch of all the mechanisms provided for in it in full.

Conclusion

After analyzing the theoretical foundations of the tax system, considering its main problems and possible ways to improve, we can draw the following conclusions.

The tax system of the Russian Federation is a set of imperative forms of participation in the total income of corporations and citizens, structured income, consumer, resource and property taxes, as well as a set of economic and legal methodological and functional principles of taxation.

Both world and domestic experience testify to the advantages of the tax system over any other form of withdrawal of part of the income of citizens and enterprises to the state budget.

One of these advantages is the legal nature of taxes. Their composition, rates and sanctions are determined not by ministries and departments, not even by governments, but by laws adopted by parliaments.

The tax rate may depend on the category to which the payer belongs, on what social group the citizen belongs to, or what size group the enterprise belongs to, but it does not and in principle cannot depend on who exactly pays. And the fixed size of rates and their relative stability contributes to the development of entrepreneurial activity, as it facilitates the forecasting of its results.

In the conditions of the modern economy of the Russian Federation, the importance of the regulatory function of taxes, the influence of state tax policy on the development of entrepreneurship and the increase in business activity in Russia is increasing.

The main principles of the modern tax system are: stability, sustainability, prohibition of retroactive effect of the law, the desire for universal taxation, one-time tax collection, neutrality, transparency, discreteness of taxation, equal tax burden for all subjects of taxation, the desire to achieve a balance between tax functions, preventing the repressive nature of actions on the part of tax administrations.

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

To improve the tax system, the main directions for its further reform, first of all, should be as follows:

stimulating the development of economic activity and, above all, the production of material goods,

provision of budgetary resources to cover national needs in the field of economy, defense and international obligations,

providing funding from the state budget of the constituent entities of the Russian Federation that need subsidies.

At the same time, the peculiarity of reforming the economy in Russia is such that taxes and the tax system will not be able to function effectively without effective legal support. At the same time, we are talking not only about protecting budgetary interests, but also about ensuring the constitutional rights and legitimate interests of each taxpayer.

1.Gazette of the Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation. 1992. N 11. Art. 527.

2.Decree Constitutional Court RF of March 21, 1997 N 5-P "On the case of checking the constitutionality of the provisions of the second paragraph of paragraph 2 of Article 18 and Article 20 of the Law of the Russian Federation of December 27, 1991 "On the fundamentals of the tax system in the Russian Federation" // Bulletin of the Constitutional Court of the Russian Federation. N 4. 1997.

Burnham W. The legal system of the USA / Per. from English. A.V. Aleksandrov, V.A. Vlasikhin, A.L. Konovalov et al. 3rd ed. Moscow: New justice, 2006. 1011 p.

Boitsov G.V., Dolgova M.N., Boitsova G.M. Article-by-article commentary to part one of the Tax Code of the Russian Federation. M.: GrossMedia, 2006. 543 p.

5.Bryzgalin A.V., Bernik V.R., Golovin A.N., Popov O.N. Functions of taxation // In the book: Taxes and tax law / Ed. A.V. Bryzgalina. M.: Analytics-Press, 1997. 360 p.

6.Kosov, N.S. Fundamentals of macroeconomic analysis: textbook / Tambov: Tambov Publishing House. state tech. un-ta, 2007. 140 p.

7.Kucheryavenko N.P. Tax law: Textbook. Kharkov: Legas, 2001. 254 p.

.Russian Tax Law in Questions and Answers: Textbook / M.S. Belova, V.A. Kinsburskaya, M.Yu. Orlov and others; ed. A.A. Yalbulganov. M.: Yustitsinform, 2007. 408 p.

.Tax Law: Textbook / Ed. S.G. Pepelyaev. M., 2000. S. 78.

10.Finance: Textbook / Ed. V.V. Kovalev. M.: Prospekt, 2009. 342 p.

.Financial right: textbook / A.R. Batyaeva, K.S. Belsky, T.A. Vershilo and others; resp. ed. S.V. Zapolsky. 2nd ed., rev. and additional M.: KONTRAKT, Volters Kluver, 2011. 792 p.

.Shchegoleva N.G., Khabarov V.I. Finance and credit: textbook. allowance. M.: Moscow Financial and Industrial Academy, 2011. 512 p.

.Bryzgalin A.V. The structure (elements) of the tax: new content in the conditions of the Tax Code // Tax Bulletin. 2000. N 4. S. 20.

14.Grachev M.S. Tax, collection and tax system: economic, historical and legal aspects// International accounting. 2012. N 33. S. 29 - 36.

15.Zatulina T.N. The concept, features and functions of taxes as a basis for the constitutional regulation of tax relations // Taxes and taxation. 2006. N 12. S. 18.

16.Kirilina V.E. Legal principles of building a tax system in the context of international integration // Financial Law. 2011. N 10. S. 27 - 28.

17. Klimanov V.V., Mikhailova A.A. On the formation of the budget strategy at the regional and municipal level // Finance. 2011. N 2. S. 9 - 14.

Kurbatova O.V. Principles of the tax system // Taxes. 2012. N 2. P.18 - 21.

Lopatnikova E.A. Implementation of the principles of tax law // Taxes. 2012. N7. P.28 - 31.

Mizhinsky M.Yu. Experience of state-legal regulation of the provision of tax benefits to companies engaged in R&D in Germany // Financial Law. 2006. No. 10.

Nazarov V.N. On the concept of "tax system" and its legal content // Financial Law. 2009. N 1. S. 25-40.

22.Osterlo L., Jobs T. Constitutional principles of taxes and fees in Germany // Tax law in the decisions of the Constitutional Court of the Russian Federation 2003. M., 2004. P. 100.

23.Panskov V.G. Once again about urgent changes in the Russian tax policy // Rossiyskiy economic journal. 1994. N 3. S. 18.

24.Rubchenko M. We were incorrectly reformed // Expert. 2005. N 37 (October 3 - 9). S. 21.

25. Svistunov A.A. Problems of building the tax policy of the state in the process of evolution of the principles of taxation // History of State and Law. 2006. N 8. S. 15 - 19.

Course work

in economic theory

Theme: Tax system of Russia

and ways to improve it

December 1999

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

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

1.1. Essence and principles of taxation……………………………….…4

1.2. Tax functions…………………………………………………………....5

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

Chapter II. The tax system of Russia………………………………………………………..8

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

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

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

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

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

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

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

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

Introduction

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

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

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

Adam Smith in his classic "An Inquiry into the Nature and Causes of the Wealth of Nations" ” considered monetary principles taxation universality, fairness, certainty and convenience. “ Citizens of the state,” noted his Russian follower N.I. Turgenev, “should provide means to achieve the goals of society or the state”, each to the extent possible and proportionate to their income according to pre-established rules (payment terms, method of collection), convenient for the payer. Over time, this list was supplemented by the principles of ensuring the sufficiency and flexibility of taxes (the tax can be increased or reduced in accordance with the objective needs and capabilities of the state), the choice of an appropriate source and object of taxation, and a one-time taxation.

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

Thus, although taxes are more likely to cause indignation than the approval of society, no state can exist without them.

ChapterI

The emergence and evolution of taxation

1.1. Essence and principles of taxation.

So what is taxation?

Taxation - it is a method of distributing revenue between the state and the actor. Payments to the state budget are not only obligatory, but compulsory and free of charge.

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

The following basic concepts are distinguished in the tax system:

tax, fee, duty- this is a mandatory contribution to the budget of the corresponding level or to an off-budget fund, carried out by the taxpayer in accordance with legislative acts.

Tax payers- these are legal or natural persons: citizens, as well as enterprises, organizations, regardless of their form of ownership. An independent source of income is the main feature of a taxpayer.

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

Tax rate or tax quota- the amount of tax established per unit of taxation. It is determined either in a fixed amount or as a percentage.

Tax unit- part of the object of taxation, on which the tax rate is set.

Deadline for tax payment- stipulated in the law, a penalty is automatically charged for its violation, regardless of the fault of the violator.

tax relief is an exception to the general rule. Established by law, taking into account solvency, participation in social production.

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

Similar works:

• Tax system of Russia in the new legal field

  Abstract >> Other works

  Construction laws tax systems and structures tax systems Russian Federation to identify and justify way contemporary tax systems Russia. Implementation of the specified...

• The tax system of Russia and ways to improve it

  Abstract >> Economic theory

  Work on economic theory Topic: tax system Russia and way her December 1999 Contents: Introduction…...3 Chapter…

• The tax system of the Russian Federation

  Abstract >> State and law

  Politics in modern Russia/ Moscow. Carnegie Center. - M: 1997. - 58 p. 3. Dubov V. Active tax system and way her/ Federalism...

• Russian Tax Policy: Tactics and Strategy, Positive and Negative Trends and Development Prospects

  Abstract >> Taxes, taxation

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