Taxes as a mandatory gratuitous transfer by an individual of part of property for public (state) needs have existed in one form or another almost since the emergence of society and the state itself.

The simplest definition of taxes is as follows. Taxes are mandatory payments from the population, enterprises and other economic entities, levied by the state (central and local authorities). A tax is a part of the social product (gross domestic product - GDP), which is independent of the receipt by taxpayers of any specific benefit from it.

Any organization (including the state) that needs funds for its existence and to solve the problems facing it, and also has the ability to apply coercion to certain individuals, can, in principle, receive funds from these individuals without any regulatory regulation. In ancient states and societies, as well as in times of social upheaval, the process of collecting funds for the benefit of the authorities may not have differed from robbery; the victorious peoples received funds in the form of war booty and tribute. Over time, domains (income from the use of state property) and regalia (income from state monopolies) began to play an important role in the formation of state revenues.

In a modern state, the main part government revenues is formed precisely from taxes, and the lack of funds in the budget of a modern state will inevitably lead to the cessation of the existence of this state.

The economic literature discusses different principles for constructing a taxation system.

The principles of taxation were first formulated by Adam Smith. In his classic work, he named four basic principles, which were detailed and received different interpretations in the later works of many economists (Fig. 1):

principle of fairness - tax must be collected from all taxpayers constantly, i.e. “every citizen is obliged to pay taxes in accordance with his income”;

the principle of certainty - taxation should be strictly fixed and not arbitrary;

principle of convenience for the taxpayer - collection of tax should not cause inconvenience to the payer due to the conditions of place and time;

principle of economical collection - the costs of collecting taxes should be less than the amount of the taxes themselves.

The further development of A. Smith’s ideas, their adaptation to the modern socio-economic situation in Russia and the tasks of state financial policy will be conceptually consistent with the following basic principles for building an effective taxation system.

Figure 1 - Principles of taxation according to Adam Smith

According to Article 57 of the Constitution of the Russian Federation, everyone is obliged to pay legally established taxes and fees.

Currently, taxes (including those paid in connection with the movement of goods across borders) form the bulk of federal budget Russia. In some cases, a large part of the regional or local budget may be formed not from taxes, but from other revenues, for example, transfers from the federal (regional) budget, income from the use of public property. This situation may occur in subjects of the Russian Federation (municipalities) in which the number of economically active population is small, the volume of production (entrepreneurial) activity is small, or the bulk of taxes is subject to transfer by taxpayers to the budget of a different level.

Since January 1, 1999, part one of the Tax Code of the Russian Federation has been in force, since January 1, 2001 - part two, which until 2005 was supplemented almost every year with new chapters devoted to specific taxes. Previously existing laws regulating various types of taxes, as a rule, were declared invalid from the moment the corresponding chapter of part two of the Tax Code of the Russian Federation was introduced.

The Tax Code of the Russian Federation is the main legislative act that systematizes and regulates legal norms in the field of tax legislation. This Code establishes the system of taxes and fees, the principles of taxation in the Russian Federation, including: types of taxes and fees levied; the grounds for the occurrence and procedure for fulfilling obligations to pay taxes and fees; principles of establishing and enforcing taxes at the federal, regional and local levels; rights and obligations of taxpayers and tax authorities. In addition, the Tax Code regulates the forms and methods of tax control, responsibility for committing tax offenses, as well as the procedure for appealing acts of tax authorities and actions of officials. There are currently two parts of the tax code.

The first part of the Code defines the concepts of a taxpayer, payer of fees, establishes their rights and obligations, as well as general rules fulfillment of tax payment obligations. In addition, the first part regulates the relationship of the taxpayer with the tax authorities: requirements for the organization of tax control; types of tax offenses and liability for their violation; procedure for appealing decisions of tax authorities.

The second part of the Tax Code establishes a list of federal, regional and local taxes, the procedure for determining tax base for each tax, payment deadlines. In addition, the Tax Code establishes the rules for the application of special tax regimes.

A modern state that has proclaimed freedom of entrepreneurial activity usually does not concentrate a large amount of state property and does not have significant income from its use. Currently in Russia, revenues from state property go to the budget, but do not constitute a significant part of it. In the absence of sufficient economic power, the state may adopt regulations and impose responsibilities for the generation of state revenues on persons under its jurisdiction at the expense of their property.

If we consider taxes from the point of view of a modern state, they can be simplistically characterized as the main monetary public legal income of the state.

Tax is understood as a mandatory, individually gratuitous payment levied on organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management for the purpose of financial support for the activities of the state and (or) municipalities.

A fee is understood as a mandatory fee levied on organizations and individuals, the payment of which is one of the conditions for state bodies, local governments, other authorized bodies and officials to carry out legally significant actions in relation to fee payers, including the granting of certain rights or the issuance of permits (licenses). ).

The signs of the tax are (Fig. 2):

1) generally binding. Article 57 of the Constitution of the Russian Federation establishes that everyone is obliged to pay legally established taxes and fees. In accordance with this setting, the Tax Code of the Russian Federation, regulatory legal acts of the constituent entities of the Russian Federation and municipalities establish a strict list of taxes, which all taxpayers defined by law are required to accrue and pay. No taxpayer can be exempted from the obligation to pay legally established taxes;

2) individual gratuitousness. Taxes finance all state activities, but at the same time a specific individual or legal entity accrues and pays

Figure 2 - Main features of the tax

a certain tax, does not receive any compensation in the form of receiving property, property or non-property rights. This is precisely the main difference between a tax and a fee: a fee is paid for the commission of government agencies a certain action, while the person paying the fee receives quite tangible compensation for the amount paid in the form of services rendered;

3) monetary form. Taxes are levied in the form of funds owned by organizations or individuals under the right of ownership, economic management or operational management;

4) public character. In accordance with Art. 57 of the Constitution of the Russian Federation, everyone is obliged to pay legally established taxes and fees. This constitutional obligation has a special, namely public law, and not private law (civil law), character, which is due to the public law nature of the state and state power within the meaning of Art. 1, 3, 4 and 7 of the Constitution of the Russian Federation;

By analyzing the concepts of “tax” and “fee”, we can determine the common and distinctive features that are listed in Table 1.

Table 1 - General and distinctive features of the concepts “tax” and “fee”

General signs	Features
Obligation to pay taxes and fees to the relevant budgets or off-budget funds	By value. The main source of replenishment of budgets at all levels are tax payments
Targeted receipts to budgets or funds to which they are assigned	By purpose. The purpose of taxes is to satisfy the public needs of the state or municipalities; the purpose of the fees is to satisfy only certain needs or costs of state (municipal) institutions
Withdrawal based on the legally established form and procedure for receipt
Possibility of forced withdrawal
	By frequency. Payment of the fee is one-time, unsystematic in nature; taxes have a certain frequency

The main function of taxes is fiscal (from the Latin fiscus - treasury). It consists in the fact that with their help state financial resources are formed and material conditions are created for the functioning of the state, and in modern conditions - of all market economy systems. Through taxes, part of the income of enterprises and citizens is withdrawn for the maintenance of the state apparatus, the defense of the country and that part of the non-productive sphere that does not have its own sources of income at all (many cultural institutions, including libraries, archives, etc.), or they are not sufficient for ensuring the proper level of development (fundamental science, theaters, museums, etc.).

Another important function of taxes is economic (regulatory). With the help of taxes, the state regulates the conditions for the production and sale of goods and services and creates a certain “tax climate” for economic activity. Through their economic function, taxes influence reproduction, stimulating or restraining its pace, strengthening or weakening the accumulation of capital, expanding or reducing the effective demand of the population.

The system of mutual communication between the state represented by the tax authorities and the taxpayer is determined through the economic essence of taxes and directly through their functions (Figure 3).

Figure 3 - Tax functions

Taxes are an integral element of modern market economy. Historical evolution objectively led to the formation of two models of a market economy, characterized by the following properties (Table 2).

Table 2 - Market economy models

Liberal model	Socially oriented model
Minor government intervention in economic processes	Large degree government regulation
Narrow public sector of the economy;	broad freedom of economic entities
Significant public sector	Minimal participation of the state in solving social problems
Large-scale funding from the budget of social programs	Indirect (monetary) nature of government regulation, which is limited mainly to macroeconomic processes
High degree of market regulation not only at the macro but also at the micro level	Paternalism (guardianship, care) of the state is aimed only at low-income segments of the population
Countries in which the corresponding model has developed
England, USA, France, etc.	Austria, Germany, Norway, Sweden, Japan, etc.

Any modern taxation system can be reduced to one of the following models:

Having a general high level of taxation combined with a system of extensive social benefits;

Having a low level of taxation along with a restrained social security policy.

The choice of one or another market model determines the tax capacity (tax burden, tax oppression, tax pressure) of production. The liberal model allows the state to collect a minimum of taxes, while the socially oriented model assumes high tax rates, a wide range of payers, and minor benefits.

The tax burden can be calculated for the country's economy as a whole and for specific payers. At the macro level, the tax burden (TB) is defined as the share (in percentage) of actual tax revenues in budget system(FN) in GDP, that is:

Russia took fifth place among the 14 leading economies in the world in the KPMG ranking of aggregate tax burden. The first place, meaning the lowest level of taxes, is given to India (Figure 4).

Figure 4 - Level of tax burden by country of the world

For a specific payer, the tax burden shows the share of that person’s total income that is allocated to the budget. In practice, the ratio of the amount of all accrued taxes and tax payments to the sales volume is taken:

The amount of funds withdrawn from the budget depends on the size of the tax burden. But the relationship between these two indicators is neither direct nor inverse, but is complex and is described by the so-called Laffer curve (Figure 5).

Figure 5 - Laffer curve. Form 1

American economist Arthur Laffer described the relationship between tax rates and the amount of tax revenues to the state budget. As the rate (T) rises from 0 to 100%, tax revenue rises from zero to a certain maximum level (D), and then falls back to zero. Tax revenues fall after a certain rate, since higher tax rates restrain the activity of business entities, and therefore the tax base (at the macro level - national product and income) is reduced. Thus, tax revenues at a rate of 100% are reduced to zero, because such a tax rate actually has a confiscatory nature and stops all production activities of payers. In turn, a 100% tax attached to the tax base equal to zero, brings zero tax income.

If the economy is at point A, lowering tax rates is consistent with maintaining stable tax revenues. When moving from point A to point B, i.e., with a significant reduction in the tax rate, an equal amount of funds will flow into the budget. Hence the conclusion: lower tax rates create incentives to work, save and invest, innovate, and take business risks. As a result, prerequisites arise for expanded reproduction of the national product and national income. An expanded tax base could keep tax revenues the same even if tax rates fall.

The Laffer curve can also be presented in another form, showing where business activity moves when a certain value of tax rates is exceeded, i.e., when the principle of proportionality of taxation is violated (Figure 6).

Figure 6 - Laffer curve. Form 2

When tax rates increase (at the beginning of the curve), the incentives of business entities and the population are not seriously affected and the interest in legal income, as well as the total volume of production, declines more slowly than the rate increases. Since the decrease in the tax base occurs more slowly than the increase in the rate, budget revenues increase.

But as soon as the rate reaches a certain level, further payment of the tax leads to a noticeable reduction in the payer’s net income. Economic activity begins to decline. Tax evasion is becoming widespread. Entrepreneurial activity is moving from the legal sphere to the shadow one. Despite rising tax rates, budget revenues are reduced as the real tax base decreases.

Each established tax (fee) is characterized by several mandatory parameters - elements of the tax (fee) (Figure 7). Before levying a particular tax, the state, represented by legislative and/or representative authorities, must define the elements of the tax in legislative acts.

Figure 7 - Mandatory tax elements

If at least one of the elements of the tax is missing (except for the “benefits” element), the tax cannot be considered established (Article 17 of the Tax Code of the Russian Federation), i.e. the obligation to pay it cannot be introduced (Table 3).

Table 3 - Elements of tax established by the Tax Code of the Russian Federation

Continuation of table 3

	taxes and fees
Object of taxation	Operations for the sale of goods (works, services), property, profit, income, cost goods sold(work performed, services provided), other object having a cost, quantitative or physical characteristic
The tax base	Cost, physical or other characteristics of the taxable object
Taxable period	A calendar year or other period of time (for individual taxes), at the end of which the tax base is determined and the amount of tax payable is calculated. May consist of one or more reporting periods, at the end of which advance payments are made
Tax rate	The amount of tax charges per unit of measurement of the tax base
Tax calculation procedure	A set of certain actions by the taxpayer to determine the amount of tax payable to the budget for the tax period, based on the tax base, tax rate and tax benefits. The taxpayer is obliged to independently calculate the tax
Tax payment procedure	Payment of tax is made by a one-time payment of the entire tax amount, or otherwise, by law in the prescribed manner, in cash or non-cash form.
The specific procedure for paying tax is established by tax legislation in relation to each tax.	Tax payment deadlines

The date or period during which the taxpayer is obliged to actually pay the tax to the budget. The deadlines for paying taxes and fees are determined by a calendar date or the expiration of a period of time calculated in years, quarters, months, weeks, days, an indication of an event or action that must be performed

Tax classification is a systematic, scientifically based grouping of taxes in accordance with homogeneous characteristics. Classification criteria are objective criteria for the delimitation of taxes, predetermined by the very economic nature of the tax as such. Taxes included in the tax system of the Russian Federation are classified:

1. by method of withdrawal:

Direct - taxes that directly fall on the payer, which cannot be transferred in the sphere of circulation and are associated with the result of financial and economic activities, capital turnover, etc. (enterprise profit tax, personal income tax, property taxes, etc.);

Indirect - taxes on goods and services, established in the form of a price premium or determined depending on the amount of added value, turnover and paid by the end consumer (VAT, excise taxes, customs duties);

2. by tax subject:

From individuals (personal income tax, property tax for individuals, etc.);

Mixed (transport tax, state duty, customs duties);

3. by level of power (Table 4):

Federal;

Regional;

Local;

Table 4 - Types and names of taxes

Characteristic	Federal taxes and fees	Regional taxes	Local taxes
Territory of coverage	The entire territory of the Russian Federation	Territory of a subject of the Russian Federation	Territory of the municipality
Commencement and termination	Tax code
		Law of the Tyumen Region “On Organizational Property Tax” dated November 20, 2003. No. 1104	Decision of the Tyumen City Duma dated November 25, 2005 No. 259 "On the regulations on local taxes of the city of Tyumen"
Taxes and fees	value added tax (VAT); personal income tax (NDFL); corporate income tax; mineral extraction tax (MET); water tax; fees for the use of objects of the animal world and for the use of objects of aquatic biological resources; National tax.	corporate property tax; gambling tax; transport tax.	land tax 13. property tax for individuals.

4. according to purpose:

General – depersonalization of taxes in budget revenues when directing them to expenses (VAT, income tax, etc.);

Targeted – taxes are linked to specific types of budget expenditures (state duty, land tax, fees for the use of wildlife and aquatic and biological resources, etc.);

5. by source of payment of tax amounts:

Cost - taxes included in the cost of production (MET, water tax, etc.);

Prices and tariffs (revenue) – taxes included in revenue (these are indirect taxes) (VAT, excise taxes, customs duties);

Income (profit, salary) – taxes on profit or income of legal entities and individuals (enterprise income tax, personal income tax);

Net profit - taxes and fees paid to the budget at the expense of profits, after payment of income tax (fines, penalties for violation of tax laws);

6. by object of taxation:

Property;

Resource (rent);

From income;

Consumption taxes;

From certain types of activities, operations;

7. according to the calculus method

Progressive / regressive;

Proportional/linear;

Stepped/solid.

On modern stage economic development of the country, taxes and fiscal payments are levied, as a rule, on the basis of the Tax Code of the Russian Federation, which defines all elements of taxes, fees, and payments (Appendix 1).

Russian legislation establishes two types of tax regimes.

Special tax regimes (Figure 8) represent a special procedure established by the Tax Code of the Russian Federation for determining the elements of taxes, as well as exemption from taxes and fees under certain conditions. These tax regimes are aimed at creating more favorable economic and financial conditions for the activities of organizations and individual entrepreneurs related to the sphere of small business.

The requirement for the taxpayer to independently fulfill the obligation assigned to him is contained in Article 52 of the Tax Code of the Russian Federation.

The procedure for calculating tax depends primarily on the legislative framework for regulating the tax base, based on the composition of costs, expenses, losses, benefits and other economic standards that determine real income (profit), cost and other objects of taxation (Figure 9).

The obligation to pay a tax or fee arises, changes and terminates if there are grounds for each type of tax, which must be provided for in tax legislation. The obligation to pay a specific tax or fee rests with the taxpayer.

Figure 8 - Special tax regimes

Tax payment obligations for this taxpayer are terminated in cases where the taxpayer:

· paid the tax;

· an individual is declared dead;

· the legal entity has been liquidated.

In most cases, taxpayers are required to independently fulfill the obligation to pay taxes. An exception is made for some taxes on individuals, for example, property tax, land tax, and vehicle tax. Taxes must be remitted on time. In addition, taxpayers can exercise the right to fulfill the obligation to pay taxes ahead of schedule. In the same case, if for some reason taxes are not transferred in full or are not transferred at all, then the relevant government authorities (tax or customs) send the taxpayer a demand for payment of these taxes.

There are several ways to collect taxes from taxpayers provided for by the Tax Code of the Russian Federation. These include:

· collection of tax at the expense of funds in the taxpayer’s accounts;

· collection of taxes, fees, as well as penalties and fines at the expense of other property of the taxpayer.

The current legislation provides for certain methods that make it possible to ensure the obligation of taxpayers to pay taxes and fees. These methods are specifically listed in Article 72 of the Tax Code of the Russian Federation and are demonstrated in Figure 10.

Figure 9 - Formation of the main tax payments paid by the enterprise

Figure 10 - Methods to ensure the taxpayer’s obligations to pay taxes and fees

The concepts of “fine” and “penalty” are a type of penalty, and each of them has its own characteristics regarding the occurrence and method of calculation, depending on the nature of the violation of the obligation. The peculiarities of applying a fine are that it is calculated only as a percentage and only on the amount of the violated obligation and represents a one-time sum of money paid by the violator of the obligation. The main condition for the application of a fine is that it can be established for any violation of an obligation. The penalty, in turn, is a penalty, calculated as a percentage of the amount of the untimely fulfilled monetary obligation for each day of delay in execution. Like a fine, a penalty is calculated only as a percentage and is a continuing penalty, that is, a continuously accrued amount of money for each day of delay. The difference between a penalty and a fine is that a penalty can be established for untimely fulfillment of only a monetary obligation. Consequently, the fine is a fixed amount stipulated by the code, and penalties are interest for late anything (unpaid taxes or a declaration not submitted on time). Penalties are accrued for each day of delay based on the Central Bank refinancing rate.

Exercise 1

Based on the study of the relevant articles of Part 1 of the Tax Code, formulate differences in the definitions of basic concepts used in taxation (Table 6). You can complete the task in pairs, discussing the differences identified. An example of task 1 is shown in Table 5.

Table 5 - Basic concepts used in the Tax Code

Continuation of table 5

	A tax is a mandatory, individually gratuitous payment levied on organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management for the purpose of financial support for the activities of the state and (or) municipalities.		A fee is a mandatory contribution levied on organizations and individuals, the payment of which is one of the conditions for state bodies, local governments, other authorized bodies and officials to carry out legally significant actions in relation to fee payers, including the granting of certain rights or the issuance of permits (licenses). ).		The tax is free of charge, Fee - paid for the provision of rights or services of the state.

Table 6 - Basic concepts used in the Tax Code

	Definition	Article and paragraph of the Tax Code	Definition	Article and paragraph of the Tax Code
	Tax control		Tax audits
	Tax return		Request for payment of tax
	Organizations		Individual entrepreneurs
	Certificate of registration with the tax authority		Notification of registration with the tax authority
	Federal taxes and fees		Regional taxes
	Tax agents		Taxpayers
	Separate division of the organization		Related Persons

Continuation of table 6

	Local taxes		Special tax regimes
	Legal representative of the taxpayer		Authorized representative of the taxpayer
	Tax authorities		Tax sanctions
	Property
	Sales of goods, works or services
	Object of taxation		The tax base
	Dividends		Interest
	The tax base		Tax rate
	Taxable period		Deadlines for paying taxes and fees
	Investment tax credit		Deferment or installment payment of tax
	Pledge of property		Seizure of property
	Arrears		Bad debt
	Surety		Tax secret
	Product market		Market price
	Tax offense		Tax sanction
	Deflator coefficient		Profitability interval
	Homogeneous goods		Identical products

Tax is a mandatory, individually gratuitous payment levied on organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management for the purpose of financial support for the activities of the state and (or) municipalities.

Taxes are the main revenue source for budgets at any level.

Signs of taxes:

· obligation

· individuality, gratuitousness

payment in cash

Functions of taxes:

1. The fiscal function of taxes is the main function of taxation. Historically, the most ancient and at the same time basic: taxes are the predominant component of state budget revenues. The function is implemented through tax control and tax sanctions, which ensure maximum collection of established taxes and create obstacles to tax evasion. Simply put, it is the collection of taxes in favor of the state. Thanks to this function, the main purpose of taxes is realized: the formation and mobilization of the state’s financial resources. All other taxation functions are derivatives of the fiscal function. In any case, along with purely financial and fiscal goals, taxes can also pursue others, such as economic or social ones. In other words, financial goals, while the most important, are not exclusive.

2. Test taxation function - allows the state to monitor the timeliness and completeness of budget receipts of funds and compare their amount of financial resources.

3. The distributive (social) function of taxation is the redistribution of public income (funds are transferred in favor of weaker and more vulnerable categories of citizens by imposing the tax burden on stronger categories of the population).

4. The regulatory function of taxation is aimed at solving certain problems through tax mechanisms economic policy states. According to the outstanding English economist John Keynes, taxes exist in society solely to regulate economic relations. Within the framework of the regulatory function of taxation, three subfunctions are distinguished: stimulating, disincentive And reproductive.

Elements and types of taxes

A tax is considered established and subject to collection if the law enacting it defines the following 7 elements of the tax:

*Taxpayers;

* Object of taxation;

* The tax base;

* Tax rate;

* Taxable period;

* Calculation order;

* Procedure and deadlines for paying taxes.

According to the Tax Code of the Russian Federation, all elements of tax are divided into two parts:

1. Basic (basic)

2. Optional (optional)

Currently, the types of taxes and fees as the most important component of the tax system are very diverse. Taxes can be classified according to different criteria.

All taxes in force on the territory of the Russian Federation, depending on the level of establishment, are divided into three types:

Federal:

· regional;

· local.

Federal taxes are established, repealed and amended by the Tax Code of the Russian Federation and are obligatory for payment throughout the Russian Federation.

Regional taxes are established by the Tax Code of the Russian Federation and are obligatory for payment throughout the territory of the relevant constituent entities of the Russian Federation. The government of the constituent entities of the Federation has the right to introduce or abolish regional taxes on its territory and change some elements of taxation in accordance with current federal legislation.

Local taxes are regulated by legislative acts of federal authorities and laws of constituent entities of the Russian Federation. Local government bodies, in accordance with the Tax Code of the Russian Federation, are given the right to introduce or abolish on the territory of the municipality local taxes and fees.

Classification of taxes in the Russian Federation depending on the level of establishment

When a real estate tax comes into force on the territory of the corresponding subject of the Russian Federation, the property tax of organizations, the property tax of individuals and the land tax are terminated.

Depending on the method of collection, taxes are divided as follows:

· straight;

· indirect.

Direct taxes are established directly on the income or property of the taxpayer, the possession and use of which serves as the basis for taxation. Direct taxes include:

· personal income tax;

· corporate income tax;

· property taxes for both legal entities and individuals.

Indirect taxes are often called consumption taxes; they are directly included in the price of a product (work, service) in the form of a premium and are paid by consumers. These taxes are designed to shift the actual tax burden to the end consumer. With indirect taxation, the subject of the tax is the seller of the product (work, service), and the bearer and actual payer of this tax is the consumer. Indirect taxes include:

· value added tax;

· excise taxes;

· customs duties, etc.

Indirect taxes are the simplest for the state from the point of view of their collection, but quite difficult for the taxpayer from the point of view of concealing their payment. These taxes are also attractive for the state because their revenues to the treasury are not directly tied to the financial and economic activities of the subject of taxation and the fiscal effect is achieved in conditions of falling production and even unprofitable work of organizations.

At the same time, the state, due to these features of indirect taxation, is forced to use direct taxes so that as many objects of the taxpayer’s activities as possible fall under tax influence. All this together creates sufficient stability of tax revenues and at the same time increases the dependence of the amount of taxes paid by the taxpayer on the efficiency of its activities.

Often in practice, taxes are divided depending on their use:

· special.

TO general taxes include most taxes levied in any tax system. Their distinctive feature is that after entering the budget they are depersonalized and spent on the purposes defined in the corresponding budget.

In contrast, special taxes have a strictly targeted purpose and are “attached” to certain types of expenses. In particular, in the Russian Federation, examples of special taxes include:

· transport tax;

· tax on the reproduction of the mineral resource base.

Depending on the budget level, taxes can be divided as follows:

· fixed;

· regulating.

Assigned taxes go directly and entirely to a specific budget or to an extra-budgetary fund. Among them are taxes received by the federal, regional and local budgets.

Regulatory taxes are received simultaneously into budgets of different levels in the proportion determined by budget legislation.

Classification of taxes in the Russian Federation depending on the subjects of taxation

Tax system, its principles and functions

The tax system is a set of taxes established by the government, as well as methods and principles for constructing taxes. Principles of building a tax system:

* universality - tax coverage of all economic entities receiving income;

* stability - stability of types of taxes and tax rates over time;

* equal tension - collection of the appropriate tax at the same rates for all taxpayers;

* obligatory - compulsory tax; the inevitability of its payment;

* independence of the subject in calculating and paying taxes;

* social justice - the establishment of tax rates and tax benefits that put everyone on approximately equal terms.

The essential characteristics of the tax system of a particular country are: the set of taxes established by law; principles, forms and methods of their establishment and implementation; system of tax authorities, forms and methods of tax control; rights and responsibilities of participants in tax relations, procedure and conditions of tax proceedings.

The term "tax system" can be used to refer to individual states or their large economic communities. Historically, the tax system appeared with the emergence of the first states of the Ancient World, which introduced taxes on the income and property of their subjects. This made it possible to concentrate and spend funds on the maintenance of troops, the construction of fortifications, and the construction of temples. Later in the Roman Empire, significant funds were spent on building roads, water pipes, holding holidays, distributing money and food to the poor and other public purposes.

The tax system performs the following main functions:

*fiscal - ensuring state budget revenues;

*regulatory - regulation of macroeconomic processes, aggregate supply and demand, growth rates and employment,

*distribution - redistribution of national income, income of individuals and legal entities;

*social - accumulation of funds for the implementation of social programs; stimulating - microeconomic regulation;

*control - ensures the reproduction of tax relations.

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Introduction

It is obvious that any state needs funds of funds to perform its functions. It is also obvious that the source of these financial resources can only be funds that the government collects from its “subjects” in the form of individuals and legal entities. Therefore, taxes are the most important element of the state’s financial policy in modern conditions. As many centuries as the state has existed, taxes have existed for just as long, and economic theory has been searching for the principles of optimal taxation for just as long.

To date, two real principles (concepts) of taxation have emerged:

First, individuals and legal entities must pay taxes in proportion to the benefits they received from the state. It is logical that those who have benefited greatly from the goods and services offered by the government should pay the taxes necessary to finance the production of those goods and services. Some public goods are financed primarily on the basis of this principle. For example, gasoline taxes typically fund highway construction and repair. Thus, those who use good roads pay the costs of maintaining and repairing those roads.

But the universal application of this principle is associated with certain difficulties. For example, in this case it is impossible to determine what personal benefit, in what amount, etc. Each taxpayer receives from state expenditures on national defense, healthcare, and education. Even in the seemingly quantifiable case of highway financing, we find that estimating these benefits is very difficult. Individual car owners do not benefit to the same extent from good quality roads. And those who don't have a car also benefit. Entrepreneurs, of course, benefit greatly from the expansion of the market due to the advent of good roads. In addition, following this principle it would be necessary to tax, for example, only the poor, the unemployed, to finance the benefits they receive.

The second principle assumes that the tax depends on the amount of income received, i.e. individuals and legal entities with higher incomes pay higher taxes and vice versa.

The rationale behind this principle lies in the fact that there is naturally a difference between a tax which is levied on expenditure on the consumption of luxury goods and a tax which is, even to a small extent, withheld from expenditure on necessaries. Take 5,000 rubles monthly. from a person receiving 50 thousand rubles. income does not mean depriving him of a source of livelihood and certain amenities of life. And how can this effect be compared with when they take 50 rubles? for a person with an income of 500 rubles. The sacrifice of the latter is not only greater, but also generally incommensurable with the sacrifice of the former. The fact is that we, consumers, always act rationally, i.e. First of all, we spend our income on essential goods and services, then on not so necessary goods, etc.

This principle seems fair and rational, but the problem is that there is not yet a rigorous scientific approach to measuring someone's ability to pay taxes. The government's tax policy is structured in accordance with the socio-economic essence of the state, depending on the views of the ruling political party, the requirements of the moment and the government's need for revenue.

Modern tax systems use both principles of taxation, depending on economic and social feasibility.

In a market economy, any state widely uses tax policy as a certain regulator of the impact on negative market phenomena.

Taxes, like the entire tax system, are a powerful tool for managing the economy in market conditions.

The application of taxes is one of the economic methods of management and ensuring the relationship of national interests with the commercial interests of entrepreneurs and enterprises, regardless of departmental subordination, forms of ownership and organizational and legal form of the enterprise.

With the help of taxes, the relationships of entrepreneurs, enterprises of all forms of ownership with state and local budgets, with banks, as well as with higher organizations

With the help of taxes, foreign economic activity is regulated, including the attraction foreign investment, self-supporting income and profit of the enterprise are formed.

The tax system in the Russian Federation was practically created in 1991, when a package of bills on the tax system was adopted in December of this year.

Among them: “On the fundamentals of the tax system in the Russian Federation”, “On the income tax of enterprises and organizations”, “On the value added tax” and others.

Chapter 1. Theoretical foundations of taxation

1.1 The essence and functions of taxes

Taxes are one of the most difficult economic categories to understand, therefore, despite the fact that many definitions of tax are given in domestic and foreign literature, at the present stage of development economic thought the question of the definition of this concept, which fully reflects the characteristics, functions and role of taxes, remains relevant and debatable.

Taxes have existed since the emergence of the first states, but the theory of taxes began to develop only from the end of the 15th century, after the transition from a natural economic system to a monetary one, the discovery of America and the sea route to the East Indies and the general flourishing of foreign and domestic trade. From that moment on, the role of tax as an instrument of public administration constantly increased, which contributed to the development of views on the essence of tax, its concept and functions.

The totality of taxes, fees, duties and other payments levied in accordance with the established procedure constitutes a tax system.

Indirect taxes, which traditionally include excise duty, customs duties, value added tax and sales tax, have a specific impact on consumption.

By influencing the elements of the tax, the distribution of revenues from direct and indirect taxes, the state regulates the economy.

The state exerts its regulatory influence on economic processes through the creation of a legal environment that determines the conditions for the functioning of business entities.

The most important element of this environment is taxes.

Considering that “taxation as a social institution expresses the relationship between the individual and the state regarding the redistribution of material goods from the private economy to the public for the purpose of financing the activities of the state,” the author considers it necessary to dwell in detail on the definition of the concept of “tax.”

With development productive forces and with the change of socio-political formations, the state went through a significant evolutionary path, and along with it, the tasks that the state solved with the help of taxes developed and changed. For this reason, at various stages of historical, political and economic development society in the theory of taxes and law, there were various definitions of tax.

It can be noted that each historical period is characterized by its “own” definition of the concept of “tax”; economists defined tax as a payment, and as a contribution, and as a collection, and as a fee, and as a payment; taxes were endowed with different characteristics, functions, and roles. , which indicates differences in understanding the essence of taxes.

And at present, the question of defining the concept of “tax” has not lost its relevance. As emphasized in the work of V.V. Kurochkina and N.I. Osetrova, "tax behavior and social consequences, caused by the action social mechanism in the field of finance, in particular taxation, largely depend on the definition of the concept of tax in the legislative act."

The definition of tax established by law today is presented in part one of Article 8 of the Tax Code of the Russian Federation: “tax is understood as a mandatory, individual, gratuitous payment levied on organizations and legal entities in the form of alienation of funds belonging to them by right of ownership, economic management or operational management for the purpose of financial support for the activities of the state and (or) municipalities."

The author agrees with V.V. Kurochkin and N.I. Osetrova that the definition of tax given in the Tax Code should be clarified both for the purpose of correct application of the legislation on taxes and fees, and for the purpose of forming and improving tax culture Russian citizens, which has not yet reached the level existing in countries with established market economies.

Note that the official definition of tax is quite comprehensive; it specifies the characteristics of payment, tax payers, the form of existence of the tax, and the purposes of collecting the tax.

Despite this, it is subject to justified criticism by such leading domestic tax experts as D.G. Chernik, V.G. Panskov, S.D. Shatalov and others. The main comments on the definition of tax are the lack of indications in the definition of the nature of the occurrence of the obligation to pay the tax, and an insufficiently precise indication of the purpose of collection. In addition, penalties fall under this definition of tax. Critics also note that the provision on levying tax in the form of alienation of property contradicts both paragraph 3 of Art. 35 of the Constitution of the Russian Federation, as well as decisions of the Constitutional Court of the Russian Federation on this issue.

In addition, in the author’s opinion, “individual gratuitousness” should not be singled out as a sign of tax. As V.V. points out in their work. Kurochkin and N.I. Osetrova, we can only talk about “individual non-equivalence or general gratuitousness when paying taxes, understood as the satisfaction by all members of society of needs that are indivisible, that is, objectively cannot be the result of voluntary monetary exchange relations. It should be borne in mind, however, that certain types of state activities carried out at the expense of taxes can also bring direct benefits to certain categories of payers (free education, medical care, etc.) Thus, taxes, being non-equivalent payments, are of a reimbursable nature both in public and public spheres. and from an individual aspect."

V.V. Kurochkin and N.I. Osetrova, taking into account the knowledge about taxes achieved by financial science and the above-mentioned critical comments, propose the following definition of the concept of “tax”. This is a mandatory contribution established by law, made by organizations and individuals to the state budget.

The author agrees that the proposed definition takes into account a number of comments. However, S.D. Shatalov, in addition to the above comments, notes that concepts such as “activities of the state and (or) municipalities” and “financial support” for these activities in the official definition of tax do not seem to be correct enough. The author not only supports this opinion, but also considers this remark to be the main one in modern conditions.

The historical-materialist concept includes two approaches. According to the first approach, the state arises as an instrument of suppression of other classes by the ruling class. The second approach is that as a result of the complication of society itself, its production and distribution spheres, its “common affairs,” the need arose to improve management, and the state arose as a superstructure over society, designed to regulate the processes occurring in it and ensure its integration, and the state management became the sphere of division of labor.

To carry out the tasks facing it, the state used an apparatus of control and coercion separated from society and maintained this apparatus through taxes collected from the population. Therefore, it is no coincidence that the phrase “Taxes are the price of a civilized society” is carved on the facade of the building of one of the central US tax institutions in Washington.

Thus, taxes began to represent society’s payment for order or for maintaining it in a state beneficial to the ruling class.

Taking into account the generalization of tax definitions existing in theories of taxes and law, the author proposes the following, amended and expanded, edition of the definition of the concept of “tax”. A tax is a mandatory contribution established by law, made by organizations and individuals to the state budget for the production of public goods and financing the activities of bodies state power to ensure the well-being of society, protect the political and economic sovereignty of the country.

As you can see, the main difference between this interpretation of the essence of a tax and the official one is that taxes are not an individual gratuitous payment to the state, but a payment for the provision of public goods and the protection of the country's sovereignty. In other words, the proposed wording presupposes the responsibility and accountability of government bodies to society, since society does not exist for the state, but the state exists for the benefit of society.

With the development of society and the economy, the concept of “tax” will evolve, reflecting the main points of this process.

Taxes are classified according to various criteria: method of collection, level of management, target orientation, etc. One of the possible tax classification options is given in Table. 1.

From the point of view of collection practice, taxes are a complex system of relations, which includes a number of interacting elements, which include: subject, subject and object of taxation, scale of tax, unit of taxation, tax base, tax rate, tax benefits and some others.

From the standpoint of state regulation of the economy, the most important elements of tax are tax benefits, tax base and tax rate.

An important means of implementing state policy in the field of income regulation is the tax rate. It determines the percentage of the tax base or part thereof, the monetary value of which is the amount of the tax. By changing it, the state can, without changing the entire body of tax legislation, but only by adjusting the established rates, carry out tax regulation. A significant effect is achieved through differentiation of tax rates for certain categories of taxpayers, in certain regions, for certain industries and enterprises. As the author notes, the tax rate ensures the mobility of financial legislation and allows the state to quickly and effectively change priorities in revenue regulation policy.

tax duty collection payment

Table 1 Tax classification

In addition, taxes are the most important factor in pricing, determining consumption volumes and, thereby, influencing all reproduction processes and the competitiveness of goods. The price of consumer goods is determined by production methods, resource prices, the required reasonable rate of profit and the value of tax rates, since both direct and indirect taxes are ultimately transferred to the final consumer, being included in full in the price of the product. Thus, the state, by changing tax rates, regulates the economy, influencing consumption volumes.

Thanks to tax rates, the centralized unified tax system is quite flexible, which is ensured by systematically adjusting tax rates and bringing tax policy into line with the existing economic situation.

In addition to the tax rate, one of the most effective means of regulating the economy is tax incentives. This is due to the fact that every individual and legal entity that meets the established requirements can be granted full or partial tax exemption.

Despite the fact that tax incentives stimulate the development of certain sectors of the economy, individual regions, types of entrepreneurial activity, the author, in general, has a negative attitude towards the use of this element of tax in regulating the economy, since the use of benefits complicates legislation and, consequently, control over the activities of economic entities, which inevitably leads to abuses on the part of the latter.

Along with the tax rate and tax benefits, the tax base plays an important role in government regulation of the economy. The increase or decrease depends on the formation of the tax base. tax obligations various categories of taxpayers. This creates additional incentives or, conversely, restrictions for the expansion of production and investment projects and the corresponding growth (decrease) in economic development.

The main function of taxes is the fiscal function. Fiscal function means the generation of income through the accumulation of funds for financing in the budget and extra-budgetary funds government programs, maintenance of the state apparatus, army, law enforcement agencies and other government institutions, economic needs, support for foreign policy, security, payments on public debt.

In addition to the fiscal function, some economists distinguish three more functions of taxes: social, regulatory and control.

The social function is realized through unequal taxation of different amounts of income. Using this function, income is redistributed between different categories of the population. Examples of the implementation of the social (distribution) function are: a progressive scale of taxation of profits and personal income, tax discounts, excise taxes on luxury goods.

The regulatory function is aimed at solving strategic government tasks through tax mechanisms. In particular, the state subsidizes areas of industry and agriculture that are vital for it and society, although unprofitable, and stimulates the development of priority sectors of the economy and the flow of capital into them from less priority sectors. This function assumes the impact of taxes on the investment process, decline or growth of production, as well as its structure. The essence of the regulatory function is that taxes are imposed on resources allocated for consumption, and resources allocated to the accumulation of production assets are exempt from taxation.

The control function of taxes allows the state to monitor the timeliness and completeness of receipt of tax payments to the budget, compare their value with the needs for financial resources and, ultimately, determine the need to reform the tax system and budget policy.

Note that some economists do not consider the functions of taxes listed above (social, regulatory and control) to be directly “functions” and use the concepts “properties of taxes” or “the role of taxes in the economy” to refer to these phenomena. The author is indifferent to this controversy and considers this issue to be purely academic.

1.2 Basic principles of taxation

In modern conditions, a properly organized tax system must meet the following basic principles:

* tax legislation must be stable;

* the relationship between taxpayers and the state must be of a legal nature;

* the severity of the tax burden should be evenly distributed between categories of taxpayers and within these categories;

* taxes levied must be proportionate to the income of taxpayers;

* methods and time of tax collection should be convenient for the taxpayer;

* there is equality of taxpayers before the law (the principle of non-discrimination);

* tax collection costs should be minimal;

* neutrality of taxation in relation to forms and methods of economic activity;

* accessibility and openness of information on taxation;

* compliance with tax secrecy.

Let us briefly consider the content of these basic principles.

The stability of tax legislation means the immutability of the norms and rules governing the sphere of tax relations. In accordance with this principle, changes to tax legislation should not be made during the financial year, and rules providing benefits and preferences should not be changed (cancelled) before the deadline originally established by the legislator. Equally important is the stability of tax legislation over a number of years, i.e. reforms and changes of a significant nature cannot be carried out every year. All major investors in the world consider the instability of tax legislation as a basis for classifying a country (or territory) as a zone unfavorable for investment and entrepreneurship.

Tax legislation is being revised in all developed countries. In accordance with current procedures for the approval of laws. In most countries, changing tax laws is impossible not only in the current financial year, but also in the coming year. All countries have rules that require a long period between the time any tax changes are adopted and the time they take effect.

The legal nature of the relationship between the state and taxpayers can only exist in countries where it is impossible for individual government agencies to issue legal acts in the field of taxation. In a rule-of-law state, all relationships between taxpayers and the state can only be regulated by laws.

The government has the right only to propose any changes, but these changes can only take effect as law after they are approved by the highest legislative body. The principle of legal relationships also implies mutual responsibility of the parties in the field of tax law. Violations of the principle of the legal nature of the relationship between taxpayers and the state are expressed in the tax arbitrariness of the authorities and can manifest themselves both at the level of acts central authorities executive power, and at the level of law-making of local governments.

The principle of distribution of the burden of the tax burden is not rigid when constructing a tax system, but its non-compliance or frequent gross violations lead to such a serious consequence as massive tax evasion. No state in the world has been able to achieve equality, fairness and scientific validity in the distribution of the tax burden. It is likely that no one will ever create a tax system that would be suitable for all taxpayers and perceived as fair by all citizens of the country. But the legislator of any country must strive to prevent significant unevenness in the distribution of the severity of the tax burden across different categories of taxpayers differing in social composition, occupation, place of residence, etc., as well as to prevent different levels of taxation of persons with approximately equal income. Proportionality of the income of different categories of the population withdrawn through taxes should not be a mandatory goal of the legislator; however, significant disproportions are undesirable.

The grossest violation of the principle of uniform distribution of the burden of the tax burden is tax evasion. The spread of massive tax evasion indicates a lack of state control over the area of ​​taxation.

The principle of proportionality of taxes collected with the income of taxpayers lies not only in the fact that after paying the tax, the taxpayer must have funds sufficient for normal life and expansion of economic activity, but also in the fact that in certain periods, namely during the period of making tax payments, the latter should not exceed the level of current receipts. Otherwise, the possibility of mass bankruptcies due to the tax factor arises.

Compliance with the principle of creating maximum convenience for taxpayers is an important task for a state striving for economic growth. The convenience of the taxpayer is not only the establishment of deadlines for making tax payments, the possibility of obtaining deferments and installment plans, but also the clarity of the rules and regulations of tax legislation. Availability of the rules and regulations of tax legislation for all categories of taxpayers is the goal of legislators in all countries of the world. However, this goal cannot be considered achieved in any country. The following can be considered the minimum requirements in this area:

Each term used shall have its sole meaning as defined by law;

The number of legislative acts issued should not be excessive;

Legislative acts and norms contained in them must not contradict each other;

The texts of laws should be understandable to a person with an average level of education for a given country;

If any rules are changed in legislative acts published in previous years, their new modified text should be published.

One of the most important principles for constructing tax systems is the principle of equality of taxpayers before the law. We can say about this principle that it is strictly observed in the vast majority of developed countries and is almost always violated in poor countries. The equality of taxpayers means their general and equal rights and responsibilities in the field of taxation. No one should be given rights or responsibilities that could not be extended to others. Violation of the principle of taxpayer equality before the law is manifested in tax discrimination, which can be expressed on the basis of gender, race, nationality, class, age or other characteristics.

The most gross manifestations of tax discrimination include individual tax benefits, i.e. any benefits provided not to a category of taxpayers, but to a certain person or certain persons. Prohibitions on the provision of individual benefits are contained in the legislation of the vast majority of countries.

The principle of minimizing the costs of collecting taxes and monitoring compliance with tax legislation, otherwise called the principle of cost-effectiveness of tax activities, is a completely reasonable expression of the aspirations of taxpayers that not the weight of tax revenues is used for collecting taxes. A similar situation has often arisen in history in the field of taxation of certain types of real estate, where the state’s expenses for developing and filling out documentation, measurements, calculations, aerial photography, recalculations, combined with numerous benefits for a wide range of categories of taxpayers, led to the fact that the amount of tax revenue was less than the costs incurred. The system of taxation of personal income is traditionally characterized by high costs, especially in conditions of relatively low income of the middle class. As a rule, all newly introduced taxes, as well as significant changes requiring the replacement of old reporting forms, are associated with high costs.

The principle of neutrality of taxation in relation to forms and methods of economic activity does not contradict the regulatory function of taxes. Tax conditions influence decision-making in the economy along with such factors as the cost of raw materials, labor costs, interest rates, and inflation rates.

It is justified to use taxes to stimulate the influx of capital into advanced industries, create favorable conditions for national producers of goods and services, to curb overpopulation of capitals or super-large cities, and reduce consumption industrial enterprises energy and natural resources. Taxes can be an effective means of preventing the transfer of hazardous industries and the influx of low-quality goods into the country. At the same time, taxes should not influence the forms of entrepreneurial activity and the behavior of citizens in cases where such influence makes no sense. Purchase of equipment, raw materials, materials, foreign currency, attracting loans, creating new enterprises, divisions, branches, establishing various types of associations, associations and funds, enterprises should carry out on the basis of the goals and objectives of increasing efficiency, and not depending on tax conditions, features or specific requirements of tax legislation.

The lack of neutrality of taxation in relation to forms of economic activity can be said in cases where the tax conditions for individual, family enterprises and joint-stock companies differ significantly. When creating an enterprise, the main attention should be paid to the distribution of participation in capital, the linking of mutual obligations, taking into account the specifics of the industry and the conditions for the distribution of income, and not to calculations of how much taxes will have to be paid when choosing THIS or another option for the organizational form of the enterprise.

Evidence of a gross violation of the principle of neutrality of taxes in relation to forms and methods of economic activity is the rapid proliferation (often in absurd quantities) of banks, stock exchanges, insurance companies, innovative firms, enterprises with a high proportion of disabled people and pensioners, “enterprises with foreign investments,” i.e. e. such enterprises for which taxation conditions differ from the general ones (methods of determining the tax base, specific benefits, special procedures for paying taxes).

The main consequences of violating the principle of tax neutrality in relation to forms and methods of economic activity include; distortion of data and materials of state statistics, a large number of “paper enterprises”, a sharp increase in the share of imaginary transactions. By receiving insignificant amounts from the registration of new legal entities, the state loses enormous tax revenues, as well as opportunities to effectively regulate business activities in the country.

The basic principles of building a civilized tax system also include the principle of accessibility and openness of information on taxation, as well as information on the expenditure of taxpayers’ funds. Openness and accessibility of information on all tax issues represents the most stringent principle.

Basic principles of taxation in the Russian Federation.

Currently, the principles of taxation in the Russian Federation have a constitutional basis, which is expressed in the Tax Code of the Russian Federation in this way: “Every person must pay legally established taxes and fees. Legislation on taxes and fees is based on the recognition of the universality and equality of taxation. When establishing taxes the actual ability of the taxpayer to pay tax is taken into account, based on the principle of fairness.”

Without going into details of the classifications of taxation principles proposed by various authors, we note that all principles of taxation can be classified into two groups: basic principles of taxation and special principles of taxation. The basic principles of taxation include principles that directly follow from the Constitution of the Russian Federation and act as the main guarantees of the implementation of the basic principles of the social, state and national structure. These principles, by their nature and origin, are fundamental in their significance for legal system and attitude towards the Constitution of the Russian Federation. At the same time, the principles belonging to the group of basic ones are essential for the tax system as a whole or for several of its elements. Other principles (special or “second level” principles) do not follow directly from the Constitution, although they were adopted in accordance with it. They cannot contradict the basic principles, since they establish the constitutional foundations of taxation. The principles of the “second level”, as a rule, underlie the legal regulation of specific elements of the tax system, developing the provisions of the basic principles. Some authors replace the term "basic principles" with the term "general principles." An analysis of acts of the Constitutional Court of the Russian Federation indicates that in the practice of constitutional justice the term “general principles” is often used as a synonym for “basic principles”. It is unlikely that such a position can be considered correct. The difference between the “basic” and “general” principles of taxation is clearly manifested in the difference in the competence of the Russian Federation and its subjects in relation to the “basic” and “general” principles. Establishment of general principles of taxation and fees by virtue of paragraph “i” of Part 1 of Art. 72 of the Constitution of the Russian Federation refers to the joint jurisdiction of the Federation and its subjects. At the same time, the Constitutional Court of the Russian Federation in Resolution No. 5-P of March 21, 1997. pointed out that “in the absence of a Federal Law on the General Principles of Taxation and Fees, recognizing the right of the constituent entities of the Russian Federation to carry out advanced legal regulation on subjects of joint jurisdiction would not automatically give them the authority to resolve in full the issues relating to these principles in the part that has universal significance as for the legislator in the constituent entities of the Russian Federation, and for the federal legislator." In turn, the Constitution of the Russian Federation in paragraph “a” of Article 71 determines that the adoption and amendment of the Constitution of the Russian Federation and federal laws, as well as control over their application are within the competence of the Russian Federation. Based on this, the Constitutional Court of the Russian Federation determined that the basic principles of taxation, that is, the principles of taxation in the part directly determined by the Constitution of the Russian Federation and having universal significance for both the federal and regional legislators, are under the jurisdiction of the Russian Federation.

Being an expression of constitutional norms, the basic principles of taxation are subject to application regardless of whether they are enshrined in federal law or not. Legislative consolidation of these principles only properly ensures the implementation of these principles, formalizing them. The nature of the basic principles is “supralegal” in nature. This is due to the fact that the basic principles of taxation serve to implement and protect the foundations of the constitutional system, the fundamental rights and freedoms of man and citizen, and the foundations of the federal structure. The basic principles of taxation guide and bind the legislative power, having a “reference” meaning for it. Therefore, the consolidation of these principles in federal law is a kind of statement of them, and not an establishment of legislative will.

For the most part, if there is insufficient legislative regulation of the basic principles of taxation, their formulation and disclosure of normative content is carried out by the Constitutional Court of the Russian Federation. At the same time, the legal positions of the Constitutional Court of the Russian Federation, which formulate the basic principles of taxation, are mandatory for all government bodies on the territory of the Russian Federation. It is in compliance with the legal positions of the Constitutional Court of the Russian Federation that the legislative work federal, regional and municipal representative bodies, rule-making and law enforcement activities of executive authorities, administration of justice judicial authorities. The spirit of the Russian Constitution is expressed in the basic principles of taxation. Therefore, each norm of tax legislation must be based on the foundation of basic principles and comply with them. The interpretation of tax legislation must also take into account the basic principles of taxation. Thus, the interpolation of constitutional norms into the current tax legislation should be achieved, and, consequently, the implementation of the principle of constitutionality.

The new tax system of Russia is formed on the following basic economic principles (Article 3 of the Tax Code of the Russian Federation):

1. The principle of universality of taxation: every person must pay legally established taxes and fees. This principle is proclaimed by the Constitution of the Russian Federation (Article 57).

2. Principle of equality of taxation:

Taxes and fees cannot be discriminatory and applied differently based on social, racial, national, religious and other similar criteria;

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

3. The principle of ability to pay: when establishing taxes, the actual ability of the taxpayer to pay the tax, that is, the amount of taxes levied, is taken into account. should be determined depending on the amount of income of the payer.

4. The principle of protecting the economic interests of the Russian Federation in foreign trade: it is allowed to establish special types of duties (for example, protective duties - special, anti-dumping, countervailing) or differentiated rates of import customs duties depending on the country of origin of the goods in accordance with the Tax Code and Customs legislation of the Russian Federation.

5. The principle of having an economic basis for levying taxes and fees: taxes and fees cannot be arbitrary, they should be levied only if an economically justified tax base is established.

6. The principle of the unity of the economic space of Russia: it is not allowed to establish taxes and fees that violate the unified economic space of the Russian Federation and, in particular, directly or indirectly restricting the free movement of goods (work, services) or financial assets within the territory of the Russian Federation, or otherwise limiting or creating obstacles to the economic activities of individuals and organizations not prohibited by law.

7. The principle of federalism and legality in establishing and changing taxes: federal taxes and fees are established, changed or canceled by the Tax Code. Taxes and fees of the constituent entities of the Russian Federation, local taxes and fees are established, amended or abolished accordingly by the laws of the constituent entities of the Russian Federation and regulatory legal acts of representative bodies of local self-government in accordance with the Tax Code. No one can be obligated to pay taxes and fees, as well as other fees and payments not provided for by the Tax Code or established in a manner other than that determined by the code.

8. The principle of the presumption that the taxpayer is right: when establishing taxes, all elements of taxation must be determined. Acts of legislation on taxes and fees must be formed in such a way that everyone knows exactly what taxes (fees), when and in what order they must pay. All irremovable doubts, contradictions and ambiguities in acts of legislation on taxes and fees are interpreted in favor of the taxpayer.

Implementation of taxation principles in modern conditions in the Russian Federation.

The principles of taxation are implemented in practice through taxation methods. This term refers to the establishment of a relationship between the tax rate and the size of the tax base. Currently, four methods are known: equal, proportional, progressive and regressive.

The equal taxation method means that all taxpayers pay the same amount of tax regardless of their income or assets. This method is characterized by the simplicity of calculating and collecting tax, but it is considered “unfair”, since for low-income payers such a tax burden is extremely heavy, and for persons with high incomes it is insignificant. Equal taxation became widespread in medieval Europe, but after the transition to the capitalist mode of economic management it was used less and less. In the Russian Federation, this method is used when constructing some local taxes, for example, in cases where the tax rate was determined as a multiple of the established minimum size wages.

Method proportional taxation provides for the same tax rate for all payers, but at the same time, the amounts allocated to the budget will be different due to the fact that their value depends on the size of the tax base. This scheme can be considered more fair, because within its framework, the solvency of the obligated person is taken into account, however, in this case, the tax burden is weakened as the payer’s income grows. Currently, most taxes are structured using the proportional method (income tax, value added tax, personal income tax, etc.).

The essence of the progressive taxation method is that the tax rate increases simultaneously with the increase in income or property value, i.e. Payers pay taxes at different rates. In world financial practice, three forms of progression are used: simple bitwise, relative bitwise and complex.

With a simple digit progression, income is divided into ranks. For each of them, the minimum and maximum amount of income (“fork”) is indicated and fixed amount tax salary. With this method, within one category, the amount of tax coincides with the tax rate and does not depend on the amount of income. Distinctive feature such progression is sudden jump tax amounts when moving from one level to another, and within the category the principle of fairness is violated.

Relative rank progression also involves dividing income into ranks; each rank is assigned a percentage tax rate that applies to the entire tax base.

With this form of progression within a category, the proportionality of taxation is maintained, but when moving to the next category, as with a simple progression, a sharp jump occurs.

In addition, there may be cases where the owner of a high income will have less money at his disposal after paying taxes than a person with a lower income. This injustice is eliminated by the use of a complex profession.

Complex bitwise progression is considered to most fully satisfy the requirement of fairness, especially in relation to the taxation of individuals. With this method, the increased tax rate is not applied to the entire tax base, but only to that part of it that exceeds the previous category. Elements of the method of complex bitwise progression were applied in the Russian tax system when establishing a tax on property transferred by inheritance or gift.

The method of regressive taxation is that for higher incomes reduced rates taxation. Explicitly regressive taxation does not occur today.

Chapter 2. Tax system of the Russian Federation, its characteristics

2.1 Structure of the current tax system of the Russian Federation

Any state has its own tax system, which is an integral part of its functioning and economic development. So, what does the definition of a tax system include?

The state tax system is a set of taxes, fees and other payments levied on the territory of the state in the manner prescribed by law, methods and forms of taxation, as well as tax authorities.

The tax system includes:

· types of taxes established on the territory of the state,

· tax subjects (taxpayers),

· legislative framework - laws and regulations governing tax relations,

· public authorities responsible for collecting taxes and fees from taxpayers and monitoring the timely and full payment of the relevant taxes and fees.

Types of taxes in Russia

According to the current Tax Code, currently in Russia there are the following types taxes:

Federal (taxes and fees that are paid at uniform rates and standards throughout Russia),

Regional (taxes regulated by the authorities of the constituent entities of the Russian Federation and mandatory for payment on their territory),

Local (taxes established by representative authorities of municipalities and mandatory for payment on the territory of municipalities)

Federal taxes include:

· value added tax,

· single social tax,

· personal income tax,

· excise taxes,

· income tax,

· water tax,

· mineral extraction tax,

· fees for the use of biological resource objects,

· state duty.

Regional taxes include:

· tax on gambling business,

· transport tax,

· property tax for legal entities.

The list of local taxes includes:

· property tax for individuals,

· land tax.

There are also four special tax regimes in force on the territory of the Russian Federation:

· simplified taxation system (STS),

· unified tax on imputed income (UTII),

· unified agricultural tax (UST),

· special tax regime applied when implementing production sharing agreements.

These special tax regimes, in accordance with current legislation, may provide for the possibility of exemption from payment of certain existing taxes and fees.

Taxpayers and tax agents

In accordance with the norms of the Tax Code of the Russian Federation, taxpayers are individuals and organizations who are required by law to pay the relevant taxes and fees.

Tax agents are persons who are charged by law with the responsibility for correct calculation and withholding in full from the taxpayer of the relevant taxes and fees, as well as their transfer to the Russian budget system.

The legislative framework

On January 1, 1992, in accordance with the tax reform carried out on the territory of the Russian Federation, a new tax system was formed, the general principles of the organization of which were defined in the Federal Law “On the Fundamentals of the Tax System in the Russian Federation,” adopted on December 27, 1991.

This regulatory document established a list of taxes, fees, duties and other payments subject to transfer to the state budget of Russia. The law also determined the rights, duties and responsibilities of tax authorities and taxpayers. This was only the beginning of the formation of the legislative framework for taxation in Russia.

Later, in the process of establishing the taxation system in Russia, the main document was adopted and put into effect, defining the basic concepts and regulating tax relations in the country - the Tax Code of the Russian Federation.

Let us recall that Part I of the new Tax Code of the Russian Federation came into force on January 1, 1999, and Part II of the Tax Code of the Russian Federation entered into force on January 1, 2000. At the moment, this is the main document designed to regulate the Russian tax system.

Bodies of state regulation and control in the field of taxation

The main federal executive body of the Russian Federation, which is entrusted with the main functions of supervision and control of compliance with the tax legislation in force in the country, is the Federal tax service Russia (Federal Tax Service).

The Federal Tax Service is also obliged to monitor the accuracy and completeness of the calculation of taxes and other mandatory payments. Timely payment of taxes and fees to the budgets of the appropriate levels, in cases provided for by the current legislation of the Russian Federation.

The Federal Tax Service is also obliged to monitor the turnover and production of tobacco products, and compliance with the currency legislation of Russia within the competence granted by law to the tax authorities.

The Federal Tax Service also carries out its activities through its territorial bodies. Interacts in the field of regulation and control of taxation with others federal authorities executive power, regional executive authorities, municipal authorities authorities, as well as with state extra-budgetary funds, public organizations and other institutions. In general, we can summarize that the tax system is a form of manifestation of tax relations between the state and the subjects of taxation. The tax system is one of the most effective instruments of state economic policy.

The Russian tax system has changed over time. Due to changes in political, economic and social requirements, the functions of the tax system were also transformed. Currently, taxes have gone from being a simple tool for replenishing the state budget to becoming the main regulator of the entire state economy, influencing its structure, proportions, pace of development and general operating conditions.

2.2 Analysis of the tax system of the Russian Federation

Dynamics of taxes in Russia

Over the course of a number of years, the largest share in the actual volume of federal budget revenues has been made up of tax revenues (Table 2.1):

Table 2.1 Structure of federal budget revenues

Tax revenues to the federal budget in 2010 amounted to 2712.1 billion rubles. (103.8% of annual budget assignments). Their share in the total amount of budget income was 79.1% (in 2002-2003, their share in the total amount of income was less - 76.9% and 78.5%, respectively).

As can be seen from table. 2.2 and fig. 2.1, most of the federal budget tax revenues in 2010 were provided by value added tax (39.5% of total tax revenues), customs duties (31.7%), payments for the use of natural resources (16.0%), corporate income tax (7.6%), excise taxes (4.3%).

Rice. 2.1 Structure of tax revenues of the federal budget in 2010

The excess of actual tax revenues over those planned for 2010 amounted to 99.1 billion rubles. At the same time, changes in macroeconomic indicators in 2010 led to an increase in tax revenues by 56.6 billion rubles, including:

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Taxes are one of the economic levers through which the state influences the economy.

The essence of taxes is manifested in the withdrawal by the state for the benefit of society of a certain part of the gross domestic product in the form of a mandatory contribution. Economic content is expressed by the relationship between business entities and citizens, on the one hand, and the state, on the other hand, regarding the formation of public finances.

The entire history of taxation shows that taxes are one of the most important and permanent sources of financial and material support for the state. Having become a spokesman for the interests of society, the state forms economic, social, environmental, demographic and other external and domestic policy, which in the conditions of civil society turns into directions of its activities and, accordingly, functional responsibilities. To carry out its functions, the state must have ownership of a part of the gross domestic product (GDP) created in society over a certain period. In modern conditions, this right of the state is enshrined in the constitutions of many countries. On the basis of this, laws are developed and adopted on specific types of taxes, which set out the forms and methods of calculation and payment by payers of taxes, fees and other payments to the budget and extra-budgetary funds of the state.

Thus, the withdrawal by the state for the benefit of society of a certain part of the value of the gross domestic product in the form of a mandatory contribution constitutes the essence of the tax. It manifests itself in the relationship between the state and taxpayers. These relations are characterized as monetary relations arising from the payment of taxes, fees and other payments to the budget.

Under the influence of socio-political and historical processes that occurred in society, the state and the economy, the nature of tax relations has changed. These changes predetermined the need for a systematic study of taxation problems. This type of research has developed rapidly since the 17th century, when they began to systematically engage in research in the field of taxation. As a result of the justification of taxation practice, various conceptual models of tax systems arose, which are otherwise called tax theories. Each of them puts forward its own principles for constructing the tax system, determines its composition and structure, the role, significance and functions of taxes in the economy. The transition to the capitalist principles of economic management, the development of commodity-money relations, and the development of trade capitalism led to the need for a conscious allocation of government revenues and expenses, and the management of the state economy as a separate branch of the financial economy of society.

Mercantilists D. Locke, T. Hobbes and others (XVII century) stated the need to solve more specific problems related to taxation: transforming taxes from a temporary into a permanent source of state income; determination of the most preferable taxes - direct or indirect; proposal of the most favorable objects of taxation from the point of view of the taxpayer and the economy (land, property). Physiocrats in the 18th century. F. Quesnay, O. Mirabeau, A. Turgot, in addition to objects of taxation, considered issues related to the fairness of taxation, the transfer of taxes, sources of income, etc.

For the first time, a scientifically based systemic doctrine of taxes was created by A. Smith.

n A. Smith (1723-1790): “Taxes for those who pay them are a sign of slavery, a sign of freedom”

In his essay “An Inquiry into the Nature and Causes of the Wealth of Nations,” he noted that the formation of the tax system takes place quite high level development of the state and that the tax system is a more or less orderly and systematic withdrawal of part of the income of independently operating entities in favor of the state. But the most significant in his teaching are the four principles of taxation he put forward: uniformity, certainty, convenience and cheapness. Both A. Smith and other representatives of classical bourgeois political economy: W. Petty (1623-1687), J.B. Say (1767-1832) and J. Mill (1773-1836) also considered the economy to be a stable and self-regulating system in which demand creates supply, and if there is an excess of any of them, the system self-balances by moving producers to scarce sectors of the economy. Self-regulation of the economy takes place according to the “invisible hand” principle. In this case, the state should perform only the functions assigned to it: protecting property rights and ensuring the development of a free market. Taxes served only as a source of covering state expenses for these purposes.

“The controversy was conducted around the principles of fairness in their collection (uniform or progressive) and the part of the withdrawal determined by fiscal need.” In almost all studies related to the nature of taxes and taxation conducted since the 18th century. Until the 30s of the 20th century, a tax was understood as a form of withdrawal of part of the funds belonging by right of ownership to farms and citizens into the state treasury.

In the 20th century The prevailing view was that tax was a forced, legally established contribution (fee) levied to cover government costs.

For example, a representative of the new historical school, professor at the University of Berlin A. Wagner (1835-1917), defines taxes “as forced contributions by individual households or individuals to cover the general expenses of the state or public unions, which are levied by virtue of the sovereignty of the state or local authorities bodies in the form and amount unilaterally determined by them as the total remuneration for all services of the state and local public unions, on general grounds and scale.”

Exploring existing definitions of tax, Russian professor M.I. Friedman came to the following conclusion: “Taxes should be considered compulsory fees levied in favor of the state or community, since these fees are not payment for special services of the state or community.”

According to the well-known representative of the American school E. Seligman, “a tax is a forced fee levied by the state on an individual to cover expenses caused by national needs, without any relation to the special benefit of the payer.”

The following economists and scientists believed:

n F. Aquinas (1226-1274): “Taxes are a permitted form of robbery”

n C. Montesquieu (1689-1755): “Nothing requires so much wisdom and intelligence as determining the part that is taken from the subjects and the part that is left to them”

In addition, taxes have had a variety of names at different times in different countries:

n Duty (obligation) - England

n Steure (support) - Germany

n Tax (dachshund) - USA

n Import ( obligatory payment) - France

n Submit (forced payment) - in medieval Rus'

n Zyaket (part of the livestock), ushur (part of the harvest) - pre-revolutionary Kazakhstan

Another of the learned economists was Arthur Laffer, an American economist, one of the founders of the theory of supply in economics. Became famous during the Reagan administration. He is famous for his discovery of the effect - the pattern of influence of tax rates on tax revenues, which received his name. The Laffer effect and its graphical expression in the form of the Laffer curve shows that, under certain conditions, a decrease in tax rates can cause an increase in tax revenues.

The Laffer curve is a graphical representation of the relationship between tax revenues and the dynamics of tax rates. The curve concept implies that there is an optimal level of taxation at which tax revenues are maximized.

The basic idea of ​​the Laffer curve is that as the tax rate increases, tax revenue will increase to a certain maximum level and then decrease because high taxes inhibit economic activity, resulting in reduced output and income. A reduction in tax rates will cause a reduction in government revenues in short term. In the long term, lower tax rates will increase savings, investment and employment, resulting in increased production and income subject to taxation, which will increase tax revenues to the state budget. This approach was put forward by supporters of the theory of “supply-side economics”.

Studying the relationship between the tax rate and revenues to the state budget, American economist Arthur Laffer showed that an increase in the tax rate does not always lead to an increase in state tax revenues. He tried to theoretically prove that with an income tax rate above 50%, the business activity of firms and the population as a whole sharply decreases.

If the tax rate exceeds the objective limit, then tax revenues will begin to decrease. A. Laffer proved that the same amount of income to the state budget can be provided both at high and low tax rates. However, in practice, Laffer's ideas are difficult to use, since it is difficult to determine whether the country's economy is on the left or right side of the curve at a given moment. Thus, due to an error in this definition, the “Laffer effect” did not work during Reagan’s presidency: although tax cuts led to an increase in business activity in the country, it made it difficult to implement social programs.

However, it is difficult to expect that an ideal tax scale can be constructed based on theory alone. The theory must be thoroughly adjusted in practice. National, cultural and psychological factors are of no small importance in assessing its fairness. Americans, for example, believe that with a tax rate like in Sweden (75%), no one in the United States would work in the legal economy. In general, it is believed that the highest rate of income taxation should be in the range of 50-70%.

In a market economy, any state widely uses tax policy as a certain regulator of the impact on negative market phenomena. Taxes, like the entire tax system, are a powerful tool for managing the economy in market conditions.

The existence of any state predetermines the need to have at its disposal a material and financial base, the funds of which can be used to cover expenses that inevitably arise in the process of the state implementing its functions. And one of the main sources of replenishing the income of any modern state is taxes.

The Constitution of the Republic of Kazakhstan stipulates that payment of legally established taxes, fees and other obligatory payments is the duty and responsibility of everyone.

The use of taxes is one of the economic methods of management and ensuring the relationship of national interests with the commercial interests of entrepreneurs and enterprises, regardless of departmental subordination, forms of ownership and the legal form of the enterprise. With the help of taxes, the relationships of entrepreneurs, enterprises of all forms of ownership with state and local budgets, with banks, as well as with higher organizations are determined. With the help of taxes, foreign economic activity is regulated, including attracting foreign investment, and self-supporting income and profit of the enterprise are generated.

Thus, taxes are a complex, multifaceted phenomenon, being at the same time a material, economic and legal category.

In a material sense, a tax is a certain amount of money to be transferred by the taxpayer to the state within a specified time frame and in an established manner.

In a legal sense, it is a state institution that creates an obligation for a person to transfer a sum of money in certain amounts, within specified periods and in a prescribed manner.

The tax legislation of the Republic of Kazakhstan provides the following definition:

Taxes are legally established by the state unilaterally obligatory cash payments to the budget, made in certain amounts, which are irrevocable and gratuitous in nature.

The essence of taxes is manifested in their functions. 1. Historically, the first function is the fiscal function of taxes, ensuring the flow of funds into the state budget. As commodity-money relations and production develop, this function determines ever-increasing revenues to the state cash income. 2. The redistributive function of taxes consists of redistributing part of the income of various business entities in favor of the state. The scale of action in this function is determined by the share of taxes in the gross domestic product. 3. The third function of taxes - regulatory - arises with the expansion of economic activity of the state. It purposefully influences the development of the national economy in accordance with the adopted programs. In this case, a choice of tax forms, changes in their rates, collection methods, benefits and discounts are used. These regulators influence the structures and proportions of social reproduction, the volumes of accumulation and consumption.

Taxes are classified according to various bases.

1) Depending on the bearer of the tax burden, taxes can be direct and indirect.

Direct taxes are paid directly by tax subjects (income tax, real estate tax) and are directly proportional to solvency. An example of such taxes, in addition to taxes on income, are property taxes.

Indirect taxes are taxes on certain goods and services. Those. indirect tax is a tax where the subject of taxation shifts the burden of taxation to another person, who acts as the actual payer (tax bearer). Examples of such taxes are value added tax (VAT), excise taxes and customs duties. “The criterion for dividing into direct and indirect,” writes A.I. Kochetkov, “is the establishment of the final tax payer. If the final payer of the tax is the owner of the taxed property or the recipient of the taxed income, then such a tax is direct. The final payer of the indirect tax is the consumer, to whom the tax is transferred through the surcharge.”

The construction of the tax system depends on the principle of its organization. Principles (from the Latin principium - basis, origin) are fundamental and guiding ideas, leading provisions that determine the beginning of something. In relation to taxation, principles should be considered the basic ideas and provisions existing in tax sphere of one country or another.

Bibliography:

1. Tax Code of the Republic of Kazakhstan “On taxes and other mandatory payments to the budget" (Tax Code) dated December 10, 2011.

2. Nurumov A.A. Taxes of the Republic of Kazakhstan and developed countries. Tutorial for universities. Almaty, Sozdik-dictionary, 2005

3. Nurkhalieva D.M., Omirbaev S.M., Omarova Sh.A. Taxes and taxation in the Republic of Kazakhstan: Textbook for Universities / - Astana: “Saryarka”, 2007. - 400 p.

4. Khudyakov A.I. Brodsky. Theory of taxation. Tutorial. Almaty PUBLISHING HOUSE LLP: Norma-K, 2002

5. Panskov V.G., Knyazev V.G. Taxes and taxation: Textbook for Universities - M.: MCFR, 2003. - 336 pp.

6. Seydakhmetova F.S. Taxes in Kazakhstan Textbook. manual - Almaty, 2002. - 160 p.

7. Taxes. Textbook allowance Edited by D.G. Chernik. - M, 2002. - 656 p.

8. A.V. Tolkushin. Taxes and taxation. Encyclopedic Dictionary. - M.: Lawyer, 2001 - 512 pages.

9. D.G. Blueberry. A.P. Pochinok, V.P. Morozov. Fundamentals of the tax system. Moscow. Unity. 2000.

Introduction

1. Theoretical foundations of taxation in the Russian Federation

1.2 Functions of taxes and principles of taxation

2. Elements of taxes and methods of collecting them

Conclusion

List of sources used

Introduction

Various countries build their tax system on the basis of generally accepted principles of economic theory on the fairness and efficiency of taxation, taking into account the latest scientific achievements.

The tax system arose and is developing together with the state. Taxes are a necessary link in economic relations in society and, most often, the main form of state income. The tax mechanism is used for the economic impact of the state on social production, its dynamics and structure, on the state of scientific and technological progress.

The tax system of a particular country is characterized by the types of taxation applied. Thus, the tax system of the Russian Federation is characterized by proportional (personal income tax, VAT, excise taxes), progressive (personal property tax), regressive taxation (unified social tax).

Currently, one of the obstacles to the development of the economy and entrepreneurship is the imperfection of the Russian tax system, since it has a pronounced fiscal interest and the role of the regulatory function in it is downplayed.

The main problem, taking into account all of the above, is the ongoing reform of taxation: to make it simple, effective; find ways to remove all tax barriers to economic growth.

It is in the existence of this problem and in the search for ways to solve it that the relevance of the topic of the thesis “Modern system of enterprise taxation” lies.

Thus, the subject of our research is the modern system of corporate taxation.

The purpose of the research in the work, based on a specific problem, is thus to study, analyze the current tax system and search for its optimal model.

The objectives of the research are the possibilities of achieving the goal. From the possibilities of achieving this goal, the current taxation system in the Russian Federation was studied, an analysis of the taxation system in the enterprise under study was carried out; Based on the data collected during the research process, the process of creating an optimal taxation model with practical calculations is outlined.

1. Theory and basics of taxation in the Russian Federation

1.1 The essence of the tax and its economic content

The state, expressing the interests of society in various spheres of life, develops and implements appropriate political-economic, social, economic, demographic, etc. At the same time, financial, credit and price mechanisms are used as a means of interaction between the object and the subject of state regulation of socio-economic processes.

The financial and budgetary system covers relations regarding the formation and use of the state's financial resources - the budget and extra-budgetary funds. It is designed to ensure the effective implementation of the social, economic, and defense functions of the state. An important “blood artery” of the financial and budgetary system is taxes.

It is understood as a mandatory, individually gratuitous payment levied on organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management for the purpose of financial support for the activities of the state and municipalities.

In Russia, the concept of “tax” includes various aspects of a legal nature that are important for understanding the essence of taxation, namely:

the prerogative of the legislature to approve taxes;

the main feature of the tax is the unilateral nature of its establishment;

the tax is individually gratuitous;

payment of tax is the responsibility of the taxpayer, it does not give rise to a secondary obligation of the state;

the tax is collected in conditions of irrevocability;

the purpose of levying a tax is to ensure government spending in general, and not for any specific expense.

In the field of taxation, two approaches have been developed to solve the problem of legal interpretation of tax:

1) taxes include any withdrawal of funds to form budget revenues;

2) tax is one of the forms of fiscal payments that meets certain requirements.

The choice of one of these methods depends on the specifics of national legislation. In our country, as a legal criterion for distinguishing a tax from a non-tax payment, a sign of normative-industry regulation has been proposed, according to which tax relations are regulated by the norms of tax legislation, and non-tax mandatory payments - by the norms of other branches of law.

In Russia during the period of its socialist development there were neither significant theoretical developments nor practical applications in this direction. Therefore, many problems and difficulties in the tax sphere today are due to their underestimation in previous years. Thus, Russian legislation, before the introduction of the first part of the Tax Code in 1999, did not recognize differences between the concepts of “tax”, “fee”, “duty”. It was impossible to understand the differences between a tax payment and a non-tax payment, as well as the associated legal consequences for the taxpayer. The distinctions between these concepts are as follows. The obligation to pay tax always arises when there is an object of taxation. In this case, the tax is established and introduced by law, its payment is compulsory in nature, it is paid on a gratuitous basis; a tax is an abstract payment and usually has no intended purpose.

When paying a duty or fee, there is always a special purpose and special interests. Fees and fees are collected only from those who contact the relevant authorities regarding the provision of the services they need.

In theoretical terms, the purpose of collecting a fee (fee) is only to cover the costs of the institution in connection with whose activities they are paid: without loss, but also without net income. For example, a customs duty, the taxpayer forms the goal of importing certain goods into the country. It is the taxpayer who is primarily interested in the import of goods, while the state sets the conditions for import - paperwork and payment of customs duties.

Currently, Russian legislation provides for a distinction between taxes and fees. Thus, in the first part of the Tax Code, Art. 8, the following definition is given:

“A fee is understood as a mandatory fee collected from organizations and individuals, the payment of which is one of the conditions for the performance by state bodies, local governments, other authorized bodies and officials of legally significant actions, including the granting of certain rights or the issuance of permits (licenses).”

The concept of duties The Tax Code of the Russian Federation does not distinguish them as independent. The fact that the name of a tax or obligatory payment contains the words “tax”, “fee”, “duty” does not yet determine the essence of this payment.

What is a tax, taking into account the economic content of the relations arising in this case?

The socio-economic essence and role of taxes is manifested in their functions, i.e. in the main directions of the impact of taxes on the development of society and the state.

1. Functions of taxes and principles of taxation

Tax functions are a way of expressing their various properties. The functions show how the social purpose of taxes as an instrument of distribution and redistribution is realized.

Taxes are used by all states with a market economy as a method of direct influence on budgetary relations and indirect (through a system of benefits and sanctions) impact on producers of goods, works and services. Through taxes, a relative balance of social needs and resources necessary to satisfy them is achieved; through taxes, the rational use of natural resources is ensured, in particular by introducing fines and other restrictions on the spread of hazardous industries. Through taxes, the state solves economic, social and many other public problems.

From the same perspective, taxation performs four important functions, each of which implements one or another practical purpose of taxes.

The fiscal function ensures the redistribution of part of the financial resources of society in favor of the state. This function is manifested through the generation of income through the accumulation of funds in the budget and extra-budgetary funds. Budget funds are spent on social services and economic needs, support for foreign policy and security, administrative and management expenses and payments for the state house.

The redistribution of funds through the fiscal function, on the one hand, should ensure the implementation of government programs, and on the other hand, should not disrupt the normal course of reproduction.

The social function is realized through unequal taxation of different amounts of income. Using this function, income is redistributed between different categories of the population. Examples of the implementation of the distribution (social) function are: a progressive scale of taxation of profits and personal income, tax discounts, excise taxes on luxury goods.

The distribution function is aimed at solving certain problems of the state tax policy through the use of tax mechanisms. This function assumes the impact of taxes on the investment process, decline or growth of production, as well as its structure.

The essence of the regulatory function is that taxes are imposed on resources allocated for consumption, and resources allocated to the accumulation of production assets are exempt from taxation. Therefore, there are three components for this function:

the stimulating subfunction manifests itself through a system of benefits and exemptions, for example, for agricultural producers;

the disincentive subfunction has the goal of limiting the development of the gambling business by increasing tax rates, increasing customs duties, suspending the export of capital from the country, etc.;