Let's consider the main groups of taxation principles for a market economy.

Economic principles

The group of economic principles includes:

1. The principle of justice and equality: every legal entity and individual must participate in the financing of state needs in accordance with the income that it receives with the support and patronage of the state. The vertical aspect of this principle implies that as income increases, tax rates also increase. The more benefits a taxpayer receives from the government, the more taxes he must pay. The horizontal aspect establishes a single tax rate for taxpayers with the same income.
2. Principle of efficiency: taxation should not interfere with the industrial development of production, promote the sustainability and development of the state’s economy.
3. The principle of proportionality of taxes: when determining taxes and their key elements, the consequences of this both for the budget and for the long-term development of the economy and the economic activities of taxpayers should be taken into account.
4. The principle of plurality: creating preconditions for the state to implement a flexible policy, taking into account the solvency of taxpayers, equalizing the tax burden, impact on savings and consumption.

Organizational principles

The group of organizational principles includes:

• universalization of taxation: preventing the determination of additional taxes with increased or differentiated rates depending on the form of ownership, the legal form of the organization, the sector of business, and the citizenship of individuals;
• convenience of tax collection for various categories of taxpayers;
• division of taxes by levels of government: vesting each government body with specific powers regarding the introduction and abolition of taxes, the establishment of benefits, rates and other elements of taxation;
• unity of the tax system: it is impossible to establish taxes that violate the unity of the tax system and the economic space of the country;
• transparency: availability of information about existing taxes that is open and accessible to taxpayers;
• simultaneity: inadmissibility of imposing several taxes on the same objects at the same time;
• certainty: the tax law should not be interpreted arbitrarily, eliminating the need for instructions, clarifications and other regulations that explain it.

Legal principles

Among the legal principles of taxation:

1. Legislative form of establishment. This principle implies that the tax requirement for the need to pay tax and the taxpayer’s obligations must arise from the law. It is not allowed to establish taxes and fees that interfere with the use by taxpayers of their constitutional rights.
2. Priority of tax legislation. Any act regulating relations in general and not related to taxation should not include rules establishing special taxation rules.

Note 2

Russian economic literature often defines another principle of taxation - the principle of a scientific approach to building a tax system. Its essence boils down to the fact that the total tax burden on the taxpayer should allow him to have after-tax income that ensures normal life activities.

The use of each of the listed tax principles requires serious analysis and a scientific approach. The application of a single principle or system of principles is not completely accepted in practice. However, there are principles that are recognized as an indisputable axiom. Some of the principles (plurality, convenience, economy) are easily implemented, but absolute compliance with other principles (fairness and equality, proportionality) is impossible, however, the state should strive to comply with them when creating an effective tax system.

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

Taxes and taxation

Introduction

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

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

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

This paper attempts to highlight the main contradictions of the current tax system in Russia. Also here are the opinions of some Russian academic economists regarding the solution of these problems and some practical experience in solving similar problems in countries with developed market economies.

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

1. 1. The essence of tax

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

The Law of the Russian Federation “On the Fundamentals of the Tax System in the Russian Federation” defines the general principles of building the tax system in the Russian Federation, taxes, fees, duties and other payments, as well as the rights, obligations and responsibilities of taxpayers and tax authorities. It states in particular that “taxes, fees, duties and other payments are understood as a mandatory contribution to the budget of the appropriate level or to an extra-budgetary fund, carried out by payers in the manner and under the conditions determined by legislative acts.”

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

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

In addition to everything, it is necessary to highlight the objects of taxation and tax benefits according to the law.

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

“For taxes, the following benefits may be established in accordance with the procedure and conditions, by legislative acts:

non-taxable minimum taxable object;

exemption from taxation of certain elements of the tax object;

exemption from tax payments for individuals or categories of payers;

lowering tax rates;

deduction from tax salary (tax payment for the billing period);

targeted tax benefits, including tax credits (deferment of tax collection);

other tax benefits. "

For a more detailed consideration of the problems of the Russian tax system, it is also necessary to consider the concept of “tax burden”.

The tax burden is the amount of tax levied on the taxpayer. It depends primarily on the size of the taxpayer’s profit. In the 80s-90s in the West, tax rates were reduced in most countries. As a result, if in general across the OECD (Organization for Economic Co-operation and Development) firms paid 46% of their profits in taxes in 1986, then in 1990 - 36%, and in 1993 - 31%. In Russia, the tax burden is now distributed extremely unevenly. The bulk of it falls on legal entities. Next we will talk about this specifically.

1. 1. 1. Functions of taxes

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

Taxes perform three important functions.

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

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

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

In all states, in all social formations, taxes primarily performed a fiscal function, 0t. e. provided financing for public expenses, primarily state expenses.

1. 1. 2. Types of taxes

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

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

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

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

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

1. 2. Russian tax system

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

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

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

In this regard, it is necessary that the Russian tax system be adapted to new social relations and consistent with global experience.

In general, a characteristic feature of the Russian tax system is the emergence of a large number of local taxes and fees. For example, if at the beginning of last year in Moscow they amounted to less than 1% of the city budget, then after the Moscow City Duma introduced all local taxes (tax on the development of education and tax on the development of housing and the social and cultural sphere), their share in the budget increased to 12 , 2% (newspaper “Taxes”, 1995, N 4, p. 5).

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

Throughout the history of mankind, not a single state could exist without taxes. Tax experience also suggested the main principle of taxation: “You cannot 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 activities.

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

"1. Subjects of the state must participate in covering the expenses of the government, each according to his ability, that is, in proportion to the income that he enjoys under the protection of the government. Compliance with this provision or neglect of it leads to the so-called equality or inequality of taxation.

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

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

4. Each tax should be structured in such a way that it takes as little as possible out of the payer’s pocket beyond what goes into the state coffers.”

Adam Smith's principles, due to their simplicity and clarity, do not require any other explanations or illustrations other than those contained in them, they have become “axioms” of tax policy.

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

Modern tax principles are as follows:

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

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

3. Obligation to pay taxes. The tax system should not leave the taxpayer in doubt about the inevitability of payment.

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

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

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

1. 2. 2. Structure of the current tax system of the Russian Federation

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

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

2. Republican taxes are generally binding. In this case, the amount of payments, for example, for the property tax of enterprises, is credited in equal shares to the budget of the republic, region, autonomous entity, as well as to the budgets of the city and district in which the enterprise is located.

3. Of the local taxes (and there are 22 in total), only 3 are generally binding - property tax for individuals, land tax, as well as a registration fee for individuals engaged in business activities.

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

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

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

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

Canada. 29

Great Britain. 40

Australia. 47

Japan. 50

Italy. 51

Germany. 53

France. 57

Sweden. 72

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

From the above data it is clear that in a large number of countries this tax is quite high, which suggests that the tax pressure in these countries puts less pressure on the manufacturer than in our country.

Over the past two decades, there has been a noticeable trend towards lower income tax rates. Many economists believe that a “fair” tax system requires highly progressive income tax rates, meaning that the rich should pay more in tax than the poor.

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

The company's net profit (gross revenue minus all expenses and losses) is subject to tax.

3. Social contributions 0 (social taxes) cover enterprise contributions to social security and taxes on wages and labor. They are payments that are partly made by the workers themselves and partly by their employers.

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

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

Value added tax is levied in Russia and in all OECD (Organization for Economic Co-operation and Development) countries, except Australia, USA, Sweden. Value added tax is levied on firms selling goods and services in the amount of 5 to 38% of the cost of their goods and applies to the most popular goods and services.

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

II. Contradictions of the current Russian tax system

The tax system in force in Russia over the past three years was created practically from scratch. Domestic experience in the functioning of such a system in conditions where space is given to market relations is very small. Therefore, in the course of implementing tax laws, many acute problems arise regarding the relationship between taxpayers and the state, the responsibility of individuals and legal entities for compliance with tax legislation, the rights and responsibilities of tax authorities.

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

Serious shortcomings of the tax regime that worsen the investment climate in Russia include its instability. In 1992, major changes were made to the income tax legislation twice, and to the procedure for paying value added tax three times.

It is not surprising that there are now a lot of complaints about the existing tax system. According to most experts, it is unacceptably harsh in terms of the number and “quality” of taxes and is too complicated for the taxpayer. Despite its harshness for commodity producers, it allows both excess income and strong property differentiation. All these comments are fair.

2. 1. Main groups of problems of the legal framework of the tax system

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

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

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

The second group of problems is the problem of delimiting the competence of power structures at various levels in the field of taxation and fees. The basis for this distinction is set out in the constitutional provisions. It is clear that taxes should be divided into three types: federal, regional and local. But the Constitution does not determine which taxes belong to each type. The provisions in the Constitution clearly indicate that: 1) the list of federal taxes and fees is the prerogative of the legislative body of the Russian Federation; 2) federal taxes must be collected into the federal budget.

And so, firstly, it can be assumed that the establishment of all other taxes and fees (regional and local) does not in any way fall under the jurisdiction of the Russian Federation. However, the negative consequences of this approach are obvious. You cannot have multiple tax systems in one country. This, of course, does not mean that there cannot be any differences in the system of taxes levied in the regions. But these differences must be based on certain general basic provisions established by federal law.

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

At the same time, one should be aware that there is a need to issue authoritative tax enforcement acts. It is objectively due to the fact that taxation in Russia is still in its infancy, and the tax laws themselves are of a framework nature, sometimes representing the frame of a house with walls erected, but without finishing work and installation of equipment.

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

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

It is necessary that the rights and obligations of both parties to tax legal relations are not simply declared, but have clear mechanisms for their implementation and are provided with instructions on the legal consequences of their violation and non-fulfillment. For example, if a tax or other government agency is required to inform the taxpayer about changes in tax legislation or about the taxes that he must pay, then it is necessary to indicate what consequences will occur if the taxpayer incorrectly calculates tax amounts or does not pay a particular tax on time due to the fault of the tax authority.

The system of taxpayer liability for tax offenses is considered one of the most complex and poorly developed. Uncertainty of the composition, lack of differentiation of sanctions depending on the subjective side of the offenses, complete disregard for the principle of guilt in the tax liability system, the wildest severity of tax sanctions, lack of legislative procedures for their application

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

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

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

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

Our tax system now represents, according to V. G. Panskov, “a kind of symbiosis of foreign tax systems, deprived of connection with the real conditions prevailing in the economy. “Having focused on the purely external similarity of the Russian and Western tax systems (which in itself is not so scary), our “superintendents” of the perestoika completely abandoned concern for the commodity producer paying taxes, worse, they put him on the brink, and sometimes beyond the brink of survival at the expense of income from economic activities.

The result: a decline in production, which has been going on for four years now, and a complete lack of interest among entrepreneurs not only in expanding production, but also in engaging in it in general. There is a flow of capital into the sphere of trade and intermediation on a completely unjustified scale. Tax evasion has reached unprecedented proportions. “Expert estimates show that only for transactions reflected in accounting, at least 10-15% of all funds covered by it escape taxation. If we take into account the enormous scale of cash payments that are not reflected in any accounting documents, we can reasonably say that today 30 to 40% of all taxes, if not more, are hidden from payment.

Thus, it is clear: serious changes are needed in the state’s tax policy that can make the tax system effectively perform its functions.

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

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

direct strengthening of tax pressure on enterprises and entrepreneurs. "

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

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

As for the functions assigned to the Russian tax system, V. G. Panskov characterized their implementation as follows: “A two-year period of operation in the conditions of the formation of market relations in Russia is sufficient to analyze with a high degree of accuracy the effectiveness of the implementation of those assigned to the one introduced in 1990- 1991 tax system functions (fiscal, incentive and distribution), and on this basis make assumptions about the prospects for its development and the feasibility of reform.

Regarding the purely fiscal function of the Russian tax system, we can say quite definitely: despite the strong tax pressure caused by both the multiplicity of taxes (the number of types is more than 40) and the high rates of the main ones, this system does not fully meet the need for funds to finance even the priority expenditures of the state. The federal budget deficit, the vast majority of which generates revenue from taxes, has reached critical proportions2. 0The practice was to stop payments from the budget of a significant part of funds to agricultural enterprises, payments for products produced by the defense complex under government orders, as well as provided subsidies to enterprises in the extractive industries. All this not only distorts the actual picture of the very critical state of finances in our country, but also aggravates this state for the near future: enterprises and industries, unable to receive the money they earned, are forced to curtail production. And even in these conditions, the real budget deficit for 1993 is estimated by experts at 22-24 trillion. rubles, or 15% of GDP (Kommersant. - 1994. - N 1. - P. 25.). There are not enough funds not only to finance priority programs related primarily to the structural restructuring of the economy and the conversion of the military industry, but even for social protection of the population, the importance of which sharply increases in the conditions of transition to a market economy.

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

Trying to close the financial gap in the budget under these conditions, the Ministry of Finance of the Russian Federation decided to pursue a tough tax policy, which was reflected in a sharp increase in tax rates and an increase in the tax burden on commodity producers. In an effort not to give in to this policy, the Ministry of Finance initially received a significant increase in treasury revenues. But later it began to lose financial resources due to a drop in production, largely due to strict tax pressure. The tax base was narrowing, and the need for expenditures from the budget to maintain at least a minimum standard of living of the population was brewing. "

So, the tax system was unable to meet the state's needs for the most necessary level of income. It also does not fulfill its other most important function - stimulating production and commodity producers. Practice shows that the withdrawal of up to 30% of a taxpayer’s income is the threshold beyond which the process of reducing savings, i.e., investment in the economy, begins. If taxes deprive enterprises and the population of 40-50% or even a larger part of their income, this leads to the practical elimination of incentives for entrepreneurial initiative and expansion of production. It is clear that the result of this situation is a decrease in profits and, accordingly, tax revenues to the budget. Thus, we can conclude: the higher the marginal tax rates, the stronger the taxpayer’s desire to evade them.

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

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

VAT needs to be seriously scrutinized. In the context of dynamic inflation processes and its enormous rate, this tax has today become one of the decisive factors restraining the development of production due to the disruption of calculations in the national economy. After all, it increases prices that have already increased many times over by almost a quarter. Its role is manifested in the fact that during the three years of reforms, only 65-70% of manufactured products are sold, and the mutual debt of enterprises and organizations has reached catastrophic proportions. Since this tax is undoubtedly very promising in a market economy, it is impossible to agree with the proposals to eliminate it. It is necessary to work out its mechanism, bearing in mind a significant reduction in the rate. The reduction in the VAT rate, in turn, is aimed at increasing the volume of production, work and services, which, as calculations show, can significantly expand the limited budget capabilities. In addition, the same could be achieved with a justified increase in property tax rates for enterprises.

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

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

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

2. 4. Instability of the Russian tax system

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

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

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

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

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

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

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

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

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

Ways to reform the tax system

Russian Federation

3. 1. Ways to reform the legal framework

Firstly, with regard to the conceptual apparatus, without pretending to complete the definition, we will try to highlight some features of the concepts mentioned above.

It is usually indicated that taxes and fees are obligatory payments to the budget established by the state represented by the legislative bodies. A common feature for taxes and fees can be considered the non-equivalence of payment, understood as the absence of a counter benefit equal to this payment. The listed features, although true in essence, still do not allow us to distinguish the concepts of “tax” and “fee” from other obligatory payments. It seems that the goal can be achieved if the definition reflects the economic essence of these payments, the need for taxation as an institution designed to economically ensure the activities and functioning of the state.

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

3. 2. Proposals of Russian economists

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

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

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

In addition, V. G. Panskov proposes to reduce the number of both potential and actually paid taxes. This primarily relates to local taxation. It's time to review the system of local and regional taxes, eliminate its plurality, and establish no more than 4-5 types of taxes, primarily of a property nature.

“Reform of the current tax system,” according to V. G. Panskov, “should be carried out (simultaneously with its simplification) in the areas of creating favorable tax conditions for commodity producers, stimulating the investment of wages in investment programs, ensuring a preferential tax regime for foreign capital attracted in order to solve priority problems of development of the Russian economy. “These areas are directly related to almost all federal and regional taxes. Among them, taxes on profits and value added are of key importance, which decisively determine the tax burden on commodity producers and, thanks to this, can either suppress production or become a powerful lever for stimulating it.

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

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

Due to an acute shortage of working capital and non-payments, taxes are actually not paid by the majority of completely law-abiding enterprises. The total tax shortfall for 10 months of 1994 was 35%.

“Such enterprises will not even notice a reduction in the tax rate,” believes A. A. Belyakov, “they do not have the funds for salaries, not to mention taxes and investments. "

Of course, radical ways of reform are also proposed. The popularity of radical ideas for reforming tax legislation is enormous. Their authors are not attracted by the prospect of a serious analysis of the current financial situation of the country, research into the problems of distribution of the tax burden, and the hard work of correcting mistakes and overcoming difficulties. It is much more effective to demand a radical replacement of taxes, building a tax system on unprecedented principles. It doesn’t matter that these principles have never been used anywhere, but you can be considered a tough reformer by giving the country another perestroika thrashing. Abolish profit tax and personal income tax, remove VAT and customs duties, increase resource payments, reduce the tax system to two or three taxes - these are the demands of tax innovators. Although no one puts forward ideas of reducing government spending, i.e. reducing the tax burden.

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

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

In contrast to the CEMI project, in which almost the only object of taxation is profit, the draft tax code of the Taxes of Russia Association represents the other extreme, where there is no place for either a profit tax or a tax on individual taxes. Here, at the center of the tax system is the taxation of funds allocated by enterprises for consumption at a rate of 70%. At the beginning of 1993, the ANR project had already received a clearly negative assessment.

But at the same time, some ideas contained in the ANR code are interesting and deserve consideration:

detailed regulation of “deadlines in tax relations”;

creation of commissions on tax disputes;

formation of the Tax Policy Committee;

clarification of the place and procedure for “prosecutorial supervision in tax relations.”

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

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

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

As a result, the conclusion suggests itself: 1it is impossible to solve the problem of taxes, as well as the more general problems of shortage of monetary and investment resources, since everything is soon overstressed, developing on the verge of breakdown, and production regulators are not working. On the contrary, it is possible to create normal financial conditions for the activities of commodity producers only in a much more manageable and regulated economic model, with low inflation expectations and an effective system of public and private investment in production.

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

Everything said here, of course, is only a framework, but at the same time, immutable conditions for a qualitative update of the tax system and a way out of the crisis in general.

The RSPP (Russian Union of Industrialists and Entrepreneurs) proposes its own model of a rational “production-neutral” tax system. Here are some excerpts from their program. (Data taken from REJ, 1994, No. 11, p.

With the standard (as today) calculation of material costs, no more than 40% of the profits of commodity producers, per capita for current consumption, and no more than 60% of the corresponding profits of credit and financial commercial institutions should be withdrawn to the budget (today these figures are approximately 80 and 70%). Value added tax, as “comprehensive”, complex and therefore inflationary, should be gradually abolished; introducing instead another indirect tax that is burdensome for the consumer is also inappropriate.

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

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

An analysis of reform ideas in the field of taxes generally shows that the proposals put forward concern, at best, individual elements of the tax system (primarily the size of rates, benefits and privileges provided; objects of taxation; strengthening or replacing some taxes with others). There are practically no proposals for a fundamentally different tax system corresponding to the current phase of the transition period to market relations. And this is not accidental, because an optimal tax system can only be developed on a serious theoretical basis.

3. 3. Taxes and investments

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

In the context of a decline in production, ongoing inflation and limited resources, the adoption of measures in tax legislation to stimulate investment activity is extremely important.

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

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

3. 4. Theoretical and practical experience in taxation of countries with developed markets

3. 4. Theoretical heritage

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

In the theory and practice of tax regulation in developed Western countries, tax policy in the post-war years was built in accordance with the Keynesian concept of functional finance. According to this concept, the amount of expenses and the tax rate are subordinated to the needs of regulating aggregate social demand, which must be kept at a level that ensures full use of labor resources and capital while maintaining price stability (while the budgetary balance is sacrificed to economic equilibrium). Since the 80s, due to the decline in the share of the public sector in the economy of developed countries and the decrease in the economic share of the state (reducing its direct intervention in the economy mainly through a reduction in government spending), tax policy, along with the performance of regulatory functions, has become a means of ensuring budget deficits . In a developed economy, this goal is achieved not by increasing the tax burden on producers and individuals, but by expanding the tax base and reducing government spending against the backdrop of large-scale and targeted tax cuts.

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

In the current conditions, it is absurd to talk about “identical taxation levels in our economy and in the West.” The absolute amounts of profit generated and added value there are much higher than ours. Therefore, the degree of tax pressure there is actually several times less, despite the identical individual tax rates.

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

Personal income taxes. 40

Corporate income taxes. 10

Social contributions. thirty

Value added tax. 10

Customs duties. 5

Other taxes and tax revenues. 5

Thus, we can conclude that in the West, the main source of budget formation is the taxation of individuals and the tax burden falls to a greater extent on citizens, thereby stimulating production.

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

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

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

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

Second, the import tariff protects the rebuilding domestic industry from competition. Ronald E. MacKinnon developed a detailed model of a cascading, year-on-year import tariff.

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

3. 4. 2. Benefits

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

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

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

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

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

In Spain, since 1979, a tax credit has been provided for purchases of securities and investments in business areas.

This is the case with taxation of investment in industry.

3. 4. 3. Taxation of Syrian enterprises

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

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

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

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

Group Amount of taxable profit, sire. f. Bid, %

2 20001-50000 14

3 50001-100000 18

4 100001-120000 22

5 120001-400000 26

6 400001-600000 30

7 600001-800000 35

8 800000-1000000 40

9 over 1000000 45

In most countries with a market economy (including Syria), enterprises pay income tax once a year, based on the actual results based on the declaration submitted to the tax office.

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

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

In connection with the decline in investment in fixed assets in Russia, it would be recommended to pay attention to the last benefit. It contributes to increasing the interest of entrepreneurs in updating and expanding fixed assets.

Thus, Syria has a progressive tax scale.

3. 4. 4. Swedish tax system model

The experience of Swedish specialists in the field of taxation also deserves close attention, if only because the combination of private entrepreneurship and elements of public regulation are somewhat similar to the not so long ago Soviet reality. In particular, the redistribution of most of the GNP through the state budget.

What exactly is meant by the “Swedish model of socialism”?

The main goal of the current ruling party in Sweden is

to seek solutions to existing socio-political problems without infringing on the interests of any groups in society and without causing damage to the economy, both in terms of labor productivity and in relation to the competitiveness of Swedish enterprises.

How do Swedish leaders want to achieve their goal?

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

As a result of the tax reform of the 80s-90s, the amount of direct taxes, taxes on dividends from shares and other forms of capital investment was reduced, and some income tax indicators were reduced, etc.

It should be noted that the Swedish tax system is very extensive and includes numerous direct and indirect taxes and fees. The main direct taxes are national and municipal (local) income taxes and national property tax. In addition, there is, as already mentioned, a wide system of compulsory business payments for social security.

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

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

The tax on labor income of individuals is approximately 31% when it comes to amounts not exceeding 170 thousand crowns per year, including the national one - 100 crowns, and the rest goes to the local budget. For amounts over 170 thousand CZK, a municipal tax of 31% and a national tax of 100 CZK plus 20% are levied, the total tax is therefore approximately 51%. (REJ, 1993, N8, pp. 91-92)

Property tax is levied primarily on individuals. The tax is progressive and amounts to: for net property (less debt) up to 800 thousand crowns

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

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

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

3. 4. 5. In the end

To summarize, let us define the main goals of modern tax policy in states with a market economy. They are focused on the following basic requirements:

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

the tax system must comply with structural economic policies and have clearly defined economic goals;

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

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

Discussion of draft tax laws should be open and transparent.

These basic principles must guide us when creating a new tax system. In this case, of course, we are not talking about mechanical copying, but about creative comprehension based on a deep study of the history of development and the current state of the Russian economy.

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

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

But at the same time, any tax system, no matter where it is applied and what specific features it is characterized by, must meet certain cardinal requirements. The first and most important of them is compliance with the principle of equality and justice. This first of all means: the burden of the tax burden must be distributed among everyone equally (not equally), and each taxpayer is obliged to contribute his fair share to the state treasury.

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

Conclusion

A tax, duty, fee is understood as a mandatory contribution to the budget or to an extra-budgetary fund, carried out in the manner determined by legislative acts. Taxes can be direct and indirect; they differ in the object of taxation and in the mechanism of calculation and collection, in their role in the formation of budget revenues.

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

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

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

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

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

An analysis of reform ideas in the field of taxes generally shows that the proposals put forward concern, at best, individual elements of the tax system (primarily the size of rates, benefits and privileges provided; objects of taxation; strengthening or replacing some taxes with others). Proposals for a fundamentally different tax

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

Today there is vast, theoretically generalized and meaningful, experience in the collection and use of taxes in Western countries. But focusing on their practice is very difficult, since it would be completely unreasonable not to pay primary attention to the specifics of the economic, social and political conditions of today's Russia, which is looking for the best ways to reform its national economy.

In the West, in most countries with developed markets, the main source of budget formation is the taxation of individuals and the tax burden falls largely on citizens, thereby stimulating production. This situation is extremely relevant for us today.

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

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

There are too many problems in the field of taxation that they could be presented in one course work. A small part of them will be resolved one way or another in the near future. But most of them will again be postponed until better times, apparently, until the Tax Code is adopted.

Bibliography

2. Law “On Changes in the Tax System of Russia”. “E. and Zh., No. 4 1994

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

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

5. Supplement to the magazine “Consultant”. Tax system of Russia. Moscow, 1996

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

Subject Description: “Taxes and Taxation”

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

In the process of collecting taxes, tax relations arise between the state, represented by legislative and administrative bodies, and taxpayers. The system for regulating tax relations is a set of legislative and regulatory acts at various levels containing tax laws and regulations: federal laws, laws and acts of constituent entities of the Russian Federation, departmental regulations and acts of local government. The procedure for calculating and collecting taxes determines the main aspects of taxation.

Literature

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

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COURSE WORK

Tax system in a market economy

Introduction

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

The transition to market relations and the formation of a highly efficient socially-oriented market economy required radical economic reform in the country. Its most important component was the tax reform, aimed at creating a fundamentally new tax system that meets the characteristics and requirements of the functioning of a market economy. The problem turned out to be difficult and it took a decade to solve it. The tax system of the planned economy was destroyed in 1991. From this moment to this day, the process of creating a new tax system in relation to the conditions of a transition economy continues. Therefore, the evolution of the new tax system occurs as the transition economy develops and approaches a developed market economy.

Taxation problems at the current stage of reform of the Russian economy are becoming especially relevant. Now not only specialists, but also many ordinary citizens have realized the importance of this type of government activity as tax administration.

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

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

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

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

The purpose of this course work is to study the features of the tax system of the Russian Federation in the context of the transition to market relations, and to identify ways to improve the tax system of Russia. The set goal predetermined the need to solve the following main problems of a theoretical and applied nature:

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

Study the characteristics of the tax system in the conditions of transition to a market;

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

Assess the current tax system of the Russian Federation;

Consider ways to improve tax policy in the Russian Federation.

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

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

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

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

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

Chapter one reveals the basic concepts of the tax system.

Chapter two examines the participation of the tax system in a market economy; mechanism for regulating a market economy through taxes.

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

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

1. Tax system

1.1 Tax system: essence structure

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

It is important to determine the basic principles of taxation. The qualities economically desirable in any system of taxation were formulated by Adam Smith in the form of four principles that became classical principles with which subsequent writers generally agreed. They boil down to the following:

Subjects of the state must participate in covering the expenses of the government, each as far as possible, i.e. in proportion to the income which he enjoys under the protection of the government. Compliance with this provision or neglect of it leads to the so-called equality or inequality of taxation.

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

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

Each tax should be so structured that it takes as little as possible out of the payer's pocket beyond what goes into the state coffers.

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

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

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

It is necessary to separately highlight the principle of proportionality of taxes, which consists in the ratio of budget filling and the consequences of taxation for taxpayers. When establishing taxes and determining their main elements, the economic consequences for both the budget and the long-term development of the national economy, as well as their impact on the economic activities of taxpayers, in particular on the level of the tax burden on producers, must be taken into account.

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

Organizational principles are the starting points in accordance with which the construction and development of the tax system is carried out with minimal costs. In each individual country, an individual approach must be taken when choosing a system of principles.

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

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

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

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

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

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

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

The principle of simultaneous taxation means that in a normally functioning tax system it is not allowed to impose two or more taxes on the same source or object. In other words, the same object can be subject to only one type of tax and only once during the tax period specified by law. In order not to contradict this principle, the sales tax was abolished, which duplicated several taxes: value added tax, excise taxes, and income tax.

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

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

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

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

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

tax economics market

1.2 Principles for constructing the Russian tax system

The principles for constructing tax systems in general are not unambiguous and largely depend on the government’s commitment to a particular economic theory. Nevertheless, these principles are universal in nature, although they have distinctive features in different countries associated with different interpretations of certain concepts and provisions.

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

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

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

Taxes should, as far as possible, not have an impact on the economic decisions of various individuals, or such an impact should be minimal.

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

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

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

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

An essential point in assessing the effectiveness of a country's tax system is also taking into account administrative costs and taxpayers' costs for compliance with tax legislation. Typically, administrative costs represent a small share of government tax revenue, and the costs to taxpayers significantly exceed administrative costs.

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

For modern Russia, it is especially important to develop the principles of constructing the principles of the tax system in relation to the peculiarities of the development of a federal-type state. The main shortcomings of the taxation structure in the country are due to its inability to adapt to modern conditions.

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

2.1 Tax system in a market economy

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

A market economy in developed countries is a regulated economy. It is impossible to imagine an effectively functioning market economy in the modern world that is not regulated by the state. Taxes play a central role in the regulatory system itself.

The development of a market economy is regulated by financial and economic methods - through the use of a well-functioning taxation system, maneuvering loan capital and interest rates, allocation of capital investments and subsidies from the budget, government procurement and the implementation of national economic programs, etc. Taxes occupy a central place in this complex of economic methods.

By manipulating tax rates, benefits and fines, changing tax conditions, introducing one and eliminating other taxes, the state creates conditions for the accelerated development of certain industries and productions, and contributes to solving pressing problems for society.

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

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

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

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

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

2.2 Regulation of a market economy through the tax system

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

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

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

By manipulating income taxes, the state has a very tangible influence on the processes of capital accumulation. An example is the tax mechanism of accelerated depreciation. Tax regulation measures are widely used to stimulate the competitiveness of certain industries, create the most favorable conditions for capital accumulation, as well as encourage socially useful activities of enterprises.

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

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

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

Financing costs for production development and housing construction;

Small forms of entrepreneurship;

Employment of disabled people and pensioners;

Charitable activities, socio-cultural and environmental spheres.

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

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

) the activity of producers decreases;

) taxpayers develop an attitude towards tax evasion.

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

Tax rates R are plotted along the ordinate axis, and budget revenues Y are plotted along the abscissa axis. As the tax rate increases, state income as a result of taxation increases. The optimal tax rate R* ensures maximum revenue to the state budget Y*.

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

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

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

The following types of tax policies are known:

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

Optimal tax policy – ​​promotes the development of entrepreneurship and small businesses, providing them with a favorable tax climate. Entrepreneurship is removed from taxation as much as possible, but as a result, social programs are limited as government revenues are reduced.

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

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

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

Two main types of fiscal policy have emerged, the assessment of which occurs by comparing planned strategies for collecting tax revenues from government expenditures with actual results (Appendix 2):

Restraining or tough

Stimulating, or soft.

Let's consider the option of a stimulating tax policy. The government is taking a number of measures to reduce the number of taxes (T). First of all, the enterprise reduces the share of indirect taxes included in the price. Consequently, both revenue from product sales and the number of sales increase, but at a higher rate compared to the reduction in taxes. Thus, the share of taxes transferred by the enterprise to the budget increases again. At the same time, with an increase in revenue, the share of semi-fixed costs per unit of production in the cost price and price constant decreases. This means that the enterprise has the opportunity to increase wages both due to increased production and by saving semi-fixed costs per unit of output.

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

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

The versatility of using tax policy to solve specific problems pushes taxes into a number of important general economic categories and creates an inextricable connection between tax policy and such elements of economic management as prices, interest rates for loans, and wage levels.

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

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

3.1 Assessment of the current tax system of the Russian Federation

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

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

Let us note the most significant of these changes.

First of all, the tax system itself was reformed. A significantly larger number of payments were included from the previous system. But at present, the fiscal orientation clearly prevails in the tax system, although this has not led to sufficient funds in the state treasury, and the regulating and stimulating functions of taxes are still insufficient.

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

Taxes from the population have diversified and increased in number, and their revenues to the state treasury have increased. New taxes levied on citizens have appeared - taxes on various types of property: a tax on property transferred by inheritance and donation, taxes calculated in road funds and others. The scope of application of the remaining personal income tax has been expanded to cover various aspects of citizens’ activities, including developing business activities.

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

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

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

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

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

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

3.2 Ways to optimize the Russian tax system

tax economics market

What are the main goals of improving Russia's tax policy? In the medium-term perspective, this means reducing the tax burden on the economy, streamlining government obligations, concentrating financial resources to solve priority problems, reducing the dependence of budget benefits on world price conditions, creating an effective system of inter-budgetary relations and public finance management.

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

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

Currently, there is a need to develop and adopt a federal law on state registration of entrepreneurship. This law should regulate the timing and place of registration of business entities, the procedure for their tax registration, and certain measures of responsibility for providing registration, tax and other regulatory authorities with inaccurate data about the organizational and legal status of the registered legal entity. persons, their financial and economic activities, their presentation in incomplete or distorted form, for failure to provide data on changes in the position of this legal entity. faces.

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

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

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

ensuring the stability of the tax system;

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

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

optimal combination of direct and indirect taxes. It should be borne in mind that in countries with developed market economies in recent years, preference has been given to direct taxes, while the focus on indirect taxes indicates the inability of tax administrations to organize effective tax control over the collection of direct taxes;

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

bringing into compliance with tax legislation other laws that in one way or another affect the procedure for calculating and paying taxes;

maximum consideration when taxing the real costs of business entities associated with their production activities;

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

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

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

The Tax Code of the Russian Federation does not contain a ban on the establishment of individual tax benefits. On the contrary, Article 56 of the code allows for the possibility of establishing individual tax benefits, which contradicts the principles of market relations and the adopted tax policy. Tax benefits, initially of an individual nature, set a precedent for their subsequent distribution and erode the tax system and the mandatory nature of tax payments. Only a consistent policy towards reducing tax benefits will help taxpayers fulfill their obligations to the budget, improve tax collection and increase budget profits.

It should also be noted that significant amounts are removed from taxation and control of the tax authorities by opening numerous accounts by taxpayers in various banks. Many accounts, including those on which taxes are collected from the budget, are inactive; the balances of funds on them, as a rule, are minimal. However, the closure of such accounts extends over a long period, since in accordance with Art. 859 of the Civil Code of the Russian Federation, the issue of closing a bank account is resolved at the request of the bank in court if there are no transactions on the current account during the year. It would be necessary to significantly simplify the procedure for closing bank accounts in the absence of transactions on them for three months or when conducting one-time, minimal transactions during the year.

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

It would also be advisable to supplement the tax legislation with rules introducing temporary legal restrictions on the activities of enterprises that evade paying taxes and have a stable, non-reducing debt in payments to the budget for a long time.

Thus, it appears that the time has come to significantly change the provisions of federal laws on federal budgets in terms of tax revenues. Currently, the volumes of benefits received from the main sources are not approved in these laws, but are only determined as accounting indicators. This nature of budget indicators does not have the force of a binding legislative norm. In this regard, failure to meet the target volumes of profit receipts does not entail any legal consequences for the relevant executive authorities.

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

It is customary to associate hopes for solving these problems with the Tax Code of the Russian Federation. Its entry into force greatly contributed to strengthening the self-awareness of taxpayers and increasing their status in the system of relations with tax authorities. In this regard, it is essential to introduce the presumption of innocence of taxpayers in tax relations, expand their rights, and interpret all irremovable contradictions in tax legislation in favor of taxpayers. Despite certain shortcomings of part one of the Tax Code of the Russian Federation, its adoption became an important milestone towards creating a system of civilized tax relations. Finishing what we started is the task of the second (special) part of the Tax Code of Russia.

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

Insufficiently effective ones are excluded from federal taxes: the fee for using the name “Russia”, the tax on transactions with securities, the tax on the purchase of motor vehicles and the tax on the sale of fuels and lubricants. At the same time, the composition of federal taxes is replenished with a number of new taxes related to the use of natural objects.

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

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

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

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

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

streamlining the tax calculation and payment system;

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

establishing in law the methodology for calculating value added tax based on invoices;

reduction of tax benefits.

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

A reduction in tax rates should have a positive effect on incentives for work and entrepreneurial activity, which should lead to an increase in labor and an increase in output and consumer demand due to an increase in non-taxable income. All this helps to increase government profits, curb price increases and inflation, and bring the shadow economy “to the light.”

In addition, it is necessary to complete the process of eliminating benefits provided to closed administrative-territorial entities and continue to simplify the customs tariff system. Simple and reasonable taxes should become the new foundation for responsible fiscal policy. The process of regulating the tax debt of enterprises should be significantly accelerated with the consistent displacement of non-monetary forms of payment.

The ongoing implementation of barter transactions, as well as offsets of mutual claims between enterprises, seriously complicate the work of both accountants and the implementation of tax control by the tax service. In addition, the need for further sale of goods received as payment for sold products (work, services) in order to obtain cash or materials (work, services) necessary for one’s own production leads to forced additional sales, which entails the accrual of appropriate taxes . Thus, the tax burden on the enterprise increases, which ultimately negatively affects its financial position.

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

In the new conditions of development of market relations, the nature of government costs changes, their share decreases in the direction of financing the national economy. Enterprises, acquiring more and more economic freedom, are able to independently solve most of the problems of their economic development. All this contributes to the formation of such a composition and structure of government spending that will, in turn, make it possible to solve three main tasks:

financing the needs of socially vulnerable segments of the population;

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

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

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

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

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

government stimulation of investment using various methods.

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

The Russian Federation needs a tax system that would not slow down the development of the economy, but would provide a powerful impetus to the rise of the country’s economy.

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

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

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

The specifics of the transition of the Russian economy to the market and the solution to the problems of relations between the federal center and the regions determine the features of the composition and structure of the tax system of our country. But no matter what reasons are put forward for building a tax system, they cannot refute the requirements of economic laws.

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

Conclusion

The tax system is a set of taxes and fees established by the state and levied for the purpose of creating a central state fund of financial resources, as well as a set of principles, methods, forms and methods for their collection.

The tax system operates throughout Russia. This is a unified tax system of the Russian state, which applies to all three levels of payments. The unity of the tax system in Russia is manifested, firstly, in the fact that the same types of taxes apply everywhere (or can be introduced by state authorities of the constituent entities of the Federation and local governments). Secondly, that unity reflects the equality of rights to specify taxation between subjects of the same level), that is, between subjects of the Federation, between local governments).

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

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

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

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

Market reforms, initially accompanied by a decline in production and high inflation, put forward increasing tax collection as the main task of fiscal policy. This situation predetermined the priority of the fiscal function of the tax system, the implementation tool of which, as is known, is, first of all, indirect taxes.

The work touched upon both theoretical and practical problems of the functioning of the tax system of our country at the present stage of development. And although reform is ongoing, the Russian tax system still needs further improvement.

List of sources used

1.The Constitution of Russia // Information system “Garant”.

2. Tax Code of Russia (part one) // Information system “Garant”.

Tax Code of Russia (part two) // Information system “Garant”.

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

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

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

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

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

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

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

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

Taxes and taxation: Textbook. manual/ A.I. Kosolapov - M.: Dashkov and Co., 2008.

13. State and economy - (government and business). / F.I. Shamkhalov - Dept. econ. RAS. – M.: Economics, 2005.

The main source of covering government expenditures are taxes, the essence and nature of which are revealed in various models for constructing tax systems, or tax theories. Economists identify the following theories of taxes: a) general, which reflect the purpose of taxation as a whole; b) private, exploring individual tax issues.

A tax is a burden imposed by the state in legislation, which stipulates its amount and procedure for payment (A. Smith). The Scottish economist puts forward the thesis about the unproductive nature of government spending, and therefore considers the tax harmful to society.

On the other hand, tax is a conscious necessity, a need for economic and social development. These statements highlight the dual nature of taxation.

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

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

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

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

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

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

4. The principle of economy (efficiency): it means the need to reduce government costs from collecting taxes. The amount of fees for a separate tax must exceed (and approximately twice) the cost of servicing it.

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

17. Main types of taxes; classification of taxes by territorial basis, by collection mechanism, in relation to budgets of different levels.

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

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

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

3) additional elements that are not required to establish a tax: the subject of the tax, the scale of the tax, the tax unit, the source of the tax, the tax salary, etc.

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

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

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

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

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

e) tax rate - the amount of tax per unit of taxation. (Tax rates should be classified based on various factors.

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

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

g) the procedure for paying tax, i.e. method of depositing the tax amount into the appropriate budget (extra-budgetary fund). It involves solving the following issues:

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

Means of tax payment (in rubles, foreign currency);

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

Features of tax payment control.

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

Payment of tax according to the declaration (the taxpayer is obliged to submit an official statement of his tax obligations - a tax return) to the tax authority within a specified period of time;

Payment of tax at the source of income (the moment of receipt of income is preceded by the moment of payment of tax; this is like an automatic deduction, non-cash method);

Cadastral method of tax payment (tax is levied on the basis of external signs of the expected average profitability of the property; in this case, fixed deadlines for making tax payments are established);

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

Optional elements of taxation. They are represented by tax benefits. Tax and fee benefits are recognized as advantages provided to certain categories of taxpayers and fee payers compared to other taxpayers or fee payers, including the opportunity not to pay a tax or fee or to pay them in a smaller amount. Tax benefits are used to reduce the tax liability of legal entities and individuals; for deferment or installment payment. Tax benefits are divided into three types:

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

b) discounts - benefits that reduce the tax base;

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

Reduced tax rate;

Deduction from tax salary (gross tax);

Deferment or installment payment of tax;

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

Credit for previously paid tax;

Targeted (investment) tax credit;

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

Additional elements of taxation. These elements include:

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

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

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

d) sources of tax - reserve used to pay it. The source is the income and capital of the taxpayer; in relation to the economic activities of an enterprise - such economic indicators as cost, financial result, profit, etc.;

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

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

1. According to the method of collection, the following are distinguished:

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

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

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

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

On indirect individual taxes that are levied on certain groups of goods (for example, excise taxes);

Indirect universal taxes, which generally apply to all goods, works, services (for example, VAT);

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

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

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

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

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

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

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

a) abstract (general) taxes intended to generate state budget revenues as a whole;

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

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

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

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

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

5. Depending on the taxation method, there are:

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

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

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

d) regressive taxes, the rate of which decreases with increasing size of the object of taxation.

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

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

b) partial taxes - they are applied to a separate type of property (for example, land);

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

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

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

a) assigned, which go entirely to one or another budget (for example, customs duties);

b) regulatory ones, which go simultaneously to various budgets in the proportion determined by law (for example, corporate income tax).

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

a) generally mandatory, levied throughout the country regardless of the budget to which they go (personal income tax);

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

To understand the tax category, it is important to study concepts and principles of taxation .

Taxation concepts

In economically developed countries, the debate between two opposing taxation concepts and the impact of each on economic growth and social stability.

The essence of the firsttaxation concepts consists in justifying the need to ease the tax burden on the rich and increase it on employees. The motto of the supporters of this concept is: “What is beneficial to the capitalist elite is beneficial to the whole society.” Reducing the tax burden on the rich, according to supporters of this concept, stimulates investment and economic growth, increases employment, thereby improving the situation of the poor.

Supporters of anothertaxation concepts prove that the interests of the socio-economic development of modern capitalist society are best met by a progressive scale of income tax.

It is she, according to these economists, who plays the most important role in ensuring reasonable distribution of income. The rich should contribute more to the state budget in direct proportion to their income and accumulated wealth. Their tax revenues will go to finance sectors of the social sphere, the development of which is of interest to the whole society.

What progressive income tax in rich countries cannot be clearly recognized as having a negative impact on economic growth, but is confirmed in world practice.

So, J. Galbraith in one of his latest studies writes: “Referring to historical experience, it can be recalled that the growth rate of the American economy, employment indicators, and budget surpluses of individual years were highest in the period after the end of World War II, when marginal income tax rates reached record levels levels."

Secondtax concept seems more viable. Thanks to its more or less consistent implementation, capitalism in all industrialized countries has survived as a socio-economic system.

Expenditure part of the budget also acts as a significant instrument for the government’s influence on the socio-economic development of the country.

All state budget expenses can be divided into five groups: military; economic; social; groups related to foreign policy activities; content of the management apparatus.

Concerning military spending, then them about negative impact on the socio-economic development of society can be considered generally accepted. Economically developed countries manage to offset part of their military costs through arms exports. This is why the problem of dividing the world arms market between countries producing military equipment is so acute.

Investments for economic development, structural restructuring are determined by the level of development of the country and the state of the budget revenues.

Social expenses- the main item in the expenditure side of the state budget of any country.

In a relationship states in monetary and tax policy In Western macroeconomic theory, a functional approach was formed.

According to functional finance concepts, the state in its activities is guided not by predetermined criteria, not on the basis of any traditional doctrine establishing what is right and what is wrong, but only on the basis of the consequences that this activity causes in the economic system.

At the same time, a generalization of the world practice of government activities in the second half of the 20th century. made it possible to develop some theoretical principles and provisions of a general nature, the adherence to which helps governments to objectively assess the real situation in the country and make appropriate decisions in the field of monetary and financial policies.

It is practically important for every country to have scientifically based tax policy and a well-developed mechanism for its implementation.

Tax principles

Main principles of taxation in the market business model the following are recognized:

a) the ability of tax policy and the taxation mechanism to promote the development of production and the growth of taxpayers’ incomes, and not restrain this growth;

b) understanding the fact that excessive tax withdrawals have a temporary effect, having a negative impact on production and labor activity, as a result of which this entails a subsequent decrease in the volume of taxes received by the budget.