Taxes and fees - mandatory payments collected by the state from business entities and citizens at rates established by law. Taxes and fees are a necessary link in economic relations in society from the moment of the emergence of the state, the main form of state income. Without taxes, there is no budget (state) revenue, therefore, the state will not be able to carry out its functions.

Under tax means 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.

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

Despite the fact that both taxes and fees are obligatory payments, their legal basis is different. Payment of fees is one of the conditions for the state to perform certain legally significant actions in favor of the payer, i.e. The fee is always paid individually. At the same time, the amount of fees to a certain extent covers the costs of performing those same legal actions.

The essence of taxes lies in the direct, non-equivalent withdrawal by the state in its favor of a certain part of the gross social product for the formation of the budget. Fee - payment to the state for the right to use or carry out activities (for example, a license fee), i.e. a form of equivalent payment of a contribution to the budget. Taxes and fees are paid by the main participants in social production: economic entities (enterprises, organizations, institutions), owners of capital and working citizens.

Due to taxes and fees, the financial resources of the state are formed, accumulated in its consolidated budget (federal, constituent entities of the Federation and local), as well as in extra-budgetary funds of the Russian Federation.

Taxes are one of the forms of financial relations between economic entities and the state.

For each tax, taxpayers and elements of taxation are determined by law. The elements of taxation are:

• - object of taxation;
• - the tax base;
• - tax rate;
• - taxable period;
• - tax calculation procedure;
• - tax benefits and deductions;
• - procedure and deadlines for tax payment.

In some cases, the Tax Code of the Russian Federation establishes a special tax regime - a special procedure for calculating and paying taxes and fees for a certain period of time. Special tax regimes include: a simplified taxation system, a single agricultural tax, a taxation system in the form of a single tax on imputed income for certain types of activities, a taxation system in free economic zones, a taxation system in closed administrative-territorial entities, a taxation system for the implementation of concession agreements and production sharing agreements.

Taxpayer or subject of taxation, in construction any legal or natural person carrying out entrepreneurial activities, owning property, or under other circumstances in the presence of which a corresponding tax liability arises is recognized.

One of the essential elements of the tax is object of taxation. Each individual tax must have its own object of taxation that does not coincide with other taxes.

The objects of taxation are: property, profit, income, the cost of completed construction work (rendered services, goods) or another object that has a cost, quantitative or physical characteristic, with the presence of which the legislation on taxes and fees associates the taxpayer with the emergence of an obligation to pay tax.

For tax purposes, work is recognized as the activity of a construction enterprise, the results of which have a material expression and can be implemented to meet the needs of the developer (investor - organization and (or) individuals).

A service is an activity whose results do not have material expression and are sold and consumed in the process of carrying out this activity.

A product is any property that is sold or intended for sale.

Property refers to types of objects of civil rights (with the exception of property rights) related to property in accordance with the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation).

The tax base represents a cost, physical or other characteristic of the object of taxation.

Tax rate - the amount of tax charges per unit of measurement of the tax base.

The tax base, the procedure for determining it, as well as tax rates for federal taxes are established by the Tax Code of the Russian Federation.

The tax base and the procedure for determining it for regional and local taxes are established by the Tax Code of the Russian Federation, and tax rates for regional and local taxes are established accordingly by the laws of the constituent entities of the Russian Federation and regulatory legal acts of representative bodies of local self-government.

According to the method of establishment, fixed (special) and interest (ad valorem) rates are distinguished. The first are established in an absolute amount, the second - in percentage of the taxable object. Interest rates are divided into proportional, progressive and regressive. The size of the proportional tax rate does not depend on the size of the tax base, the progressive tax rate grows with the growth of the tax base, and the regressive rate decreases with an increase in the tax base.

Tax the period is a calendar year or another period of time in relation to individual taxes, at the end of which the tax base is determined and the amount of tax payable is calculated. A tax period may consist of one or more reporting periods, following which advance payments are made.

If an organization was created after the beginning of the calendar year, the first tax period for it is the period from the date of its state registration until the end of that year.

Tax calculation procedure consists in the fact that the construction enterprise (taxpayer) independently calculates the amount of tax payable for the tax period based on the tax base, tax rate and tax benefits.

Paying tax is made by a one-time payment of the entire tax amount or in another manner provided for by the Tax Code of the Russian Federation. The deadlines for paying taxes and fees are determined by the Tax Code. Payment of taxes on time is the main responsibility of the taxpayer, however, the Tax Code of the Russian Federation provides for conditions under which the deadlines for paying taxes and fees can be changed, i.e. postponed to a later date. The deadline for payment of taxes and fees may be changed in relation to the entire amount of tax payable or part thereof, with interest accrued on the unpaid amount of tax.

The Tax Code of the Russian Federation provides several forms for changing the deadlines for paying taxes, namely:

• - deferment;
• - installment plan;
• - tax credit;
• - investment tax credit.

Under deferment And installments means a change in the deadline for paying tax if there are grounds provided for in Art. 64 of the Tax Code of the Russian Federation, for a period of one to six months, respectively, with a one-time or phased payment by the taxpayer of the amount of debt.

For a deferment or installment plan, you must pay 1-2 refinancing rates of the Central Bank of the Russian Federation (hereinafter referred to as the Central Bank of the Russian Federation).

Tax The loan is provided for a period of three months to one year. When receiving a tax credit, interest is also set in the amount of the refinancing rate of the Central Bank of the Russian Federation. A tax credit differs from a deferment and installment plan by increased interest and a period of provision that is twice as long, taking into account the fact that during the time for which the tax credit is given, the taxpayer’s financial situation may change for the better.

When receiving a tax credit, it is necessary to ensure the fulfillment of the obligation, i.e. post a deposit or have a surety.

A tax credit is granted if at least one of the following grounds exists:

• damage caused by a natural disaster, technological disaster or other force majeure circumstance;
• delays in funding from the budget or payment for completed government orders;
• threats of bankruptcy in case of lump sum tax payment.

Reasons for providing organizations investment tax credit are:

• carrying out research and development work or technical re-equipment of own production, including those aimed at creating jobs for people with disabilities or protecting the environment from pollution by industrial waste;
• implementation of implementation or innovation activities, including the creation of new or improvement of used technologies, the creation of new types of building materials, structures, products;
• fulfillment of a particularly important order for the socio-economic development of the region or the provision of particularly important services to the population.

An investment tax credit can be provided for corporate income tax, as well as for regional and local taxes. The period for which an investment tax credit can be granted is from one to five years. The rate varies from 1-2 to 3-4 times the refinancing rate of the Central Bank of the Russian Federation.

Tax function - this is a manifestation of its essence in action, a way of expressing its properties. The function shows how the social purpose of this economic category as an instrument of cost distribution and income redistribution is realized.

Distribution (fiscal) the function allows for the formation of state financial resources in the budget system and extra-budgetary funds.

By using control functions provide control over the movement of financial resources, evaluate the effectiveness of the tax mechanism and identify the need to make changes to tax policy and the budget system.

Using regulating function of taxes, the state has a direct impact on the processes of production and circulation, stimulating or restraining their pace, increases or decreases the investment activity of developers, enhances or restrains the accumulation of capital, manages the effective demand of the population.

In tax regulation, in addition, there are three subfunctions tax: stimulating, disincentivizing and reproductive.

Stimulating the subfunction is implemented through a system of benefits, exceptions, preferences (preferences), which are linked to the benefit-generating features of the taxable object. It can manifest itself in a lower tax rate, a reduction in the tax base, or a change in the object of taxation (for example, for agricultural producers).

Disincentive the subfunction is to “contain” the development of certain areas of entrepreneurship.

Reproductive The subfunction is intended to accumulate funds for the restoration of used resources. These are payments for the use of natural resources, for the reproduction of the mineral resource base.

The principles of taxation were formulated back in 1776 by A. Smith in the book “An Inquiry into the Nature and Causes of the Wealth of Nations.” These include the principles of universality, justice, certainty and convenience.

Modern theory and practice of taxation examines the principles on which the tax system in the state is built from two positions. On the one hand, these are the principles underlying the theory of taxes, on the other, the principles of constructing the tax mechanism.

The theory of taxes is based on the fundamental, or universal, principles used in the tax systems of all countries, which can be grouped as follows:

• financial principles: neutrality, sufficiency, elasticity;
• principles of justice: universality, uniformity;
• principles of tax management: certainty, economy, controllability, convenience.

Introduction

One of the most important areas for solving social and economic problems at the federal and, especially, at the regional levels is the development of small businesses. In the messages of the President of the Russian Federation V.V. The country's Federal Assembly has repeatedly drawn attention to the need to increase employment in small and medium-sized businesses. In May 2008, at a meeting in the Kremlin, the newly elected President of the Russian Federation D.A. Medvedev set the task of bringing the level of employment of the active population in entrepreneurship to 60-70% by 2020. Small enterprises help accelerate economic growth, reduce unemployment and increase income levels, and develop innovation. But it is small businesses that are more vulnerable financially; they need support from the state.

One of the most realistic forms of such support is more preferential taxation conditions for small enterprises, which in the Russian economy are implemented through the introduction of special tax regimes that embody the regulatory function of taxes.

In accordance with Article 18 of the Tax Code of the Russian Federation:

« Special tax regime a special procedure for calculating and paying taxes and fees for a certain period of time is recognized...”

The special tax regime is applied only in cases and in the manner established by the Tax Code of the Russian Federation and federal laws adopted in accordance with it. In this case, the following elements of taxation provided for in paragraph 1 of Article 17 of the Tax Code of the Russian Federation must be determined: the object of taxation, the tax base, the tax period, the tax rate, the procedure for calculating the tax, the procedure and terms for paying the tax. Other special rules for the application of a special tax regime may be contained in any other federal laws.

Thus, a special tax regime is established by tax legislation, but at the same time it is regulated by non-tax legislation, for example, legislation on free economic zones, on investment activities during production sharing, and other branches of legislation.

Special tax regimes include:

Simplified taxation system (STS);

Taxation system for agricultural producers (USHT);

Taxation system in the form of a single tax on imputed income for certain types of activities (UTII);

Taxation system when implementing a production sharing agreement.

Currently, the problems of application and further development of special tax regimes are causing lively discussions, both in government and scientific circles. The Tax Code only outlined this tax policy instrument. Improving the relevant chapters of the Tax Code requires a lot of time and work. The current tax legislation requires careful refinement taking into account the accumulated Russian and foreign experience. At the same time, for a reasonable improvement of special tax regimes, it is necessary to further develop the theoretical foundations of taxation of small businesses on the basis of scientific research and analysis of emerging trends.

Thus, the need to further improve the main elements of special tax regimes, which should help accelerate the development of small and medium-sized businesses, solve social problems in the regions, as well as the growth of tax revenues of the budget system, determined the relevance of the chosen topic.

Each of these tax regimes has its own specifics and the application of each of them has its own difficulties and difficulties. They can arise either due to ignorance of some subtleties by an employee or manager, or due to the confusion and sometimes ambiguity of the legislation.

The purpose of this course work is to study the types of special tax regimes, conduct a comparative analysis, identify problems in their application and possible solutions.

Based on this goal, the following tasks arise:

• study and analyze the essence of special tax regimes;
• study the types of special tax regimes;
• identify their advantages and disadvantages;
• consider possible ways to improve the main elements of special tax regimes.

The first chapter of the course work examines the basics of taxation in the Russian Federation at the present stage of development, i.e. tax legislation of the Russian Federation, meaning and structure of the Tax Code, tax system of the Russian Federation.

The second chapter provides an analysis of special tax regimes:

• tax systems for agricultural producers;
• simplified taxation system;
• taxation system in the form of a single tax on imputed income for certain types of activities;
• taxation system when implementing a production sharing agreement.

This chapter also provides a comparative description of them.

The third chapter of the course work examines the advantages and disadvantages of special tax regimes.

When writing the coursework, the following were used: Tax Code of the Russian Federation (parts 1 and 2) dated January 1, 2010; reference and legal system "Garant"; textbooks on the discipline “Taxes and Taxation”, as well as Internet resources.

1. THEORETICAL ASPECTS OF TAXATION. TAXES AND THEIR ESSENCE

1.1. Economic essence, functions and classification of taxes

Theoretically, the economic essence of taxes is characterized by determining the source of taxation and the impact that the tax has on macroeconomic and microeconomic processes. Currently, there is no single point of view on the economic essence of taxes. For example, Professor Rodionova (a representative of the Moscow financial school) said that the economic essence of taxes is characterized by the monetary relations that the state develops with legal entities and individuals in the process of paying taxes. The most common point of view is to understand the economic essence of taxes as the withdrawal by the state of a certain part of GDP in the form of a mandatory contribution. It should be remembered that taxes This is a complex category that has both economic and legal significance, so it is important to define the tax within the framework of the law. In accordance with the Tax Code of the Russian Federation tax means 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 accordance with this definition, the following can be distinguished: characteristic features of the tax: 1. Obligatory (imperative). This feature distinguishes the payment of tax as an unconditional obligation of the taxpayer when an object of taxation arises for him, i.e. tax is a mandatory payment. The taxpayer does not have the right to refuse to fulfill in full the obligation assigned to him. The obligatory nature of the tax is ensured by the power of the state represented by tax, law enforcement and judicial authorities, which, if the taxpayer is unwilling to voluntarily fulfill his obligation, will do so forcibly. 2. Individual free of charge how a tax payment is distinguished by the absence for a particular taxpayer of an equivalent amount of benefit from government services.

A tax payment is a unidirectional movement of the flow of financial, and in exceptional cases, other resources from the taxpayer to the state without the presence of a counter personalized flow of government services. Such a counter flow exists in connection with the implementation by the state of its functional responsibilities, but these services are provided to everyone on a general basis, and for a particular taxpayer the flow of counter services will not be equivalent or proportional to the amount of the tax payment. It is this feature that most distinguishes a tax from collections and other tax payments (fines, various sanctions, etc.).

3. Alienation of funds provides for the transfer of ownership from the taxpayer to the state. 4. Focus on financing government activities.

This feature characterizes the purpose of collecting taxes as the main revenue source for the formation of the state budget to ensure its activities.

Collection means 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).

Collection Traits:

1. obligation;
2. performance by the state of legally significant actions.

Functions of taxes

Taxes perform general properties inherent in all financial relations and have their own distinctive features, that is, functions.

The question of the role and functions of taxes has always been and continues to be the subject of intense scientific controversy.

So, functions of any economic category must reveal its essence and internal content, as well as express the social purpose of this category. Functions of taxes must reveal the essential properties and internal content of tax as an economic category, as well as express the social purpose of taxation as the basis of redistribution relations in the process of creating public wealth and a method of mobilizing financial resources at the disposal of the state.

In the economic environment there is still no consensus on the composition and content of tax functions.

There is a confrontation between two schools on this issue:

1. Keynesian;
2. neoclassical.

Representatives of the first direction believe that taxes- the main method of state regulation of the economy.

Their opponents believe that taxes are necessary only to form the budget revenue base, and regulation of the economy should be minimal.

In Russia, among tax functions, scientists identify:

For example, Professor Hare distinguishes two functions of taxes:

1. Distribution.

In accordance with it, the state’s monetary funds are formed in order to fulfill its functions.

1. Test.

Thanks to this function, the effectiveness of each tax and the tax regime as a whole is assessed, and then changes are made to the laws.

Some researchers insist exclusively on fiscal functions taxes, in particular I.V. Gorsky. In his opinion, it contains the meaning, the internal purpose, the logical and historical driver of the tax. Only the fiscal function has remained unchanged throughout the centuries-long evolution of taxes. It is self-sufficient, naturally finding its own reproduction in the development of the economy and not needing “regulating” counterweights.

Other scientists, in particular D.G. Chernik, G.B. Polyak and A.N. Romanov, limit themselves to considering two functions - fiscal and regulatory, inherent in highly developed market relations.

Through the fiscal function, centralized and decentralized monetary funds of the state are formed for the purpose of its material support.

Thanks to the regulatory function, funds are redistributed through the payment of taxes, while the state uses them as the main method of regulating the economy as a whole.

In their opinion, the regulatory function is inseparable from the fiscal function; they are closely interconnected and interdependent, representing a unity of opposites. However, internal unity does not exclude the presence of contradictions within each function and between them.

The third group of scientists, in particular A.V. Bryzgalin, V.G. Panskov, are of the opinion about the multifunctional manifestation of the essence of taxes, believing that only fiscal and regulatory functions do not cover the entire spectrum of tax relations, including their impact both on the economy as a whole and on individual economic entities. In addition to these two functions, at least control and distribution functions are also distinguished.

Tax classification

It should be noted that the classification of taxes is not only of purely theoretical, but also of important practical importance. In the applied aspect, this or that classification makes it possible to analyze the tax system, carry out various assessments and comparisons by groups of taxes, especially in dynamics over a long-term period, when the composition of individual taxes and fees has changed.

In addition, classification is extremely necessary for various international comparisons, because the tax systems of different countries differ quite significantly and direct comparisons across the entire list of taxes are simply not feasible; they will lead to erroneous theoretical conclusions and, as a result, to incorrect practical decisions.

Tax classification — This is the distribution of taxes and fees among certain groups, determined by the goals and objectives of systematization and comparisons. Each classification, and there are quite a few of them, is based on a very specific classifying feature: the method of collection, belonging to a certain level of management, the subject of taxation, the method or source of taxation, the nature of the applied rate, the purpose of tax payments, some other feature.

Classifying characteristics and the corresponding tax classifications are presented schematically in Appendix No. 2.

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

Direct taxes - These are taxes levied directly on the income or property of the taxpayer. In this case, the basis for taxation is the facts of receipt of income and ownership of property by the taxpayer, and tax relations arise directly between the taxpayer and the state. The group of direct taxes in the Russian tax system includes taxes such as personal income tax, on the profits of organizations, on the property of organizations, on the property of individuals, land and transport taxes.

Direct taxes include:

¾ real direct taxes, which are levied on certain types of taxpayer property, as a rule, the tax is calculated on the basis of the average yield determined by a special cadastre (land tax).

¾ personal direct taxes, which are assessed on the individual income or property of the taxpayer (personal income tax, corporate property tax).

Indirect taxes— these are taxes levied in the process of turnover of goods (works and services), and are included in the form of a premium to their price, which is ultimately paid by the end consumer. When selling a product (work, service), the manufacturer receives from the buyer the price and the amount of tax in the form of a premium to the price, which he subsequently transfers to the state. Thus, indirect taxes are initially intended to transfer the real tax burden of their payment to the end consumer, and this group of taxes is often characterized as consumption taxes.

Highlight:

¾ indirect universal (VAT);

¾ indirect individual (excise taxes);

¾ fiscal monopolies(production and sales of products are concentrated in the hands of the state, for example, turnover tax in the former Soviet Union);

¾ customs duties.

In Russia, since 2005, they are not classified as taxes, but are taken into account as part of non-tax budget revenues.

Indirect taxes are the most desirable for the fiscal purposes of the state, since they are the simplest in terms of their collection, but are quite difficult for taxpayers in terms of evading their payment.

2. Classification of taxes by object of taxation — classification (largely related to the previous one), according to which taxes can be differentiated:

¾ from property (property);

¾ from income (facttic and imputed);

¾ from consumption (individual, universal and monopoly);

¾ from the use of resources (rent).

Property taxes (property) - These are taxes levied on organizations or individuals based on their ownership of certain property or transactions involving its sale (purchase). A characteristic feature should be noted - their collection and size do not depend on the individual solvency of the taxpayer, but are determined by the characteristics of the property: in transport tax - engine power, property tax - cost, in land tax - several characteristics, for example, the purpose of land, cadastral valuation.

Income taxes - These are taxes levied on organizations or individuals when they receive income. These taxes are fully determined by the taxpayer's ability to pay. There are income taxes actual, those. levied on actual income received, and imputed, levied on income, which is established in advance by the state, based on what income the taxpayer should conditionally receive by engaging in this type of business activity. Actual taxes on income include corporate income tax, personal income tax, as well as taxes in special regimes: the single agricultural tax and the tax in the simplified taxation system. Imputed taxes on income include a taxation system in the form of a single tax on imputed income for certain types of activities, as well as the use of a simplified taxation system based on a patent.

Consumption taxes(analogous to the group of indirect taxes in the previous classification) are taxes levied in the process of turnover of goods (works, services), subdivided in turn into individual, universal and monopoly.

Individual taxes are imposed on the consumption of strictly defined groups of goods, for example, excise taxes on certain types of goods, universal - all goods (works, services) are taxed with certain exceptions, for example, VAT, and monopoly— the production and (or) sale of certain types of goods, which are the exclusive prerogative of the state, is taxed. Previously, such goods traditionally included salt; in the last two centuries, they were based on alcoholic beverages and tobacco products. Currently, most countries are moving away from the practice of monopoly production; there are no such taxes in the Russian tax system.

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

3. Classification of taxes by subject of taxation is quite common.

There are different taxes levied:

¾ from legal entities,

¾ from individuals

¾ mixed(transport, land).

4. Classification of taxes according to the method of taxation. Taxes are differentiated depending on the method of determining the tax salary: "according to the declarationtion", "at the source" and "according to the cadastre". The most common way to determine the tax salary, which is included in the vast majority of taxes, "according to declaration" those. the amount of tax declared (declared) by the taxpayer himself. Way "ysource" laid down in taxes that provide for the institution of tax agents, who are charged with the obligation, when paying income in favor of the taxpayer, to withhold and transfer the tax to the budget until the moment of its actual payment, in order to exclude the possibility of evading its payment. In its pure form, this method is implemented only in personal income tax, but there is also a limited use of tax agents in VAT and corporate income tax. Way "according to the cadastre" is often included in taxes with non-mobile objects of taxation, when government bodies compile a complete register (cadastre) of these objects, and the tax authority calculates and notifies the taxpayer. The tax is calculated based on comparisons of external characteristics, for example, the expected average profitability, objects of taxation. This method is implemented in taxes: land, property of individuals, transport (for individuals).

5. Classification according to the applicable rate, subdivides taxeson the:

¾ progressive;

¾ regressive;

¾ proportional;

¾ solid.

Taxes With fixed (specific) rates - These are taxes, the rate of which is set in an absolute amount per unit of measurement of the tax base. These taxes do not depend on the amount of income or profit of the taxpayer. These include a significant part of excise taxes, water tax, fees for the use of wildlife and aquatic biological resources, most of the state duty, transport tax, and gambling tax.

Taxes with interest (ad valorem) rates— these are taxes, the rate of which is set as a percentage of the value of the taxable object (tax base). These taxes are directly dependent on the amount of income, profit or assets of the taxpayers. This group includes taxes with proportional, progressive and regressive rates.

In taxes from proportional rates the amount of tax payments is directly proportional to the amount of income, profit or property of the taxpayer, i.e. such rates operate as a constant percentage of the value of the taxable object (tax base). These taxes are structured in such a way that the ratio of income (profit) after taxes to income (profit) before taxes remains unchanged, regardless of the amount of these incomes (profits). Such taxes include, in particular, personal income tax, corporate income tax, VAT, property tax of organizations and individuals.

IN taxes with progressive rates the amount of tax payments is in a certain progression to the amount of income, profit or property of the taxpayer, i.e. Such rates apply as an increasing percentage to the value of the taxable object (tax base). These taxes are structured in such a way that the ratio of income (profit) after taxes to income (profit) before taxes decreases as these incomes (profits) increase. Thus, the use of these taxes in the tax system forms its progressiveness, which reduces the inequality of citizens after paying taxes. Until 2001, income taxes were progressive (in the vast majority of developed countries, income taxes are progressive).

IN taxes with regressive rates the amount of tax payments is in regression to the amount of income, profit or property of the taxpayer, i.e. Such rates apply as a decreasing percentage to the value of the taxable object (tax base). These taxes are structured in such a way that the ratio of income (profit) after taxes to income (profit) before taxes increases with the growth of these incomes (profits). Thus, the use of these taxes in the tax system makes it regressive, increasing the inequality of citizens after paying taxes.

6. Classification of taxes by purpose divides them into:

¾ abstract;

¾ targeted.

Abstract (general) taxes are introduced by the state to form the budget as a whole. In any tax system, such taxes include the vast majority.

Unlike common targeted (special) taxes have a predetermined purpose and are strictly assigned to certain types of expenses. As a rule, the budgets of the corresponding state extra-budgetary funds are formed through special taxes.

7. Classification of taxes by payment deadlines.

There are different types of taxes:

¾ urgent;

¾ periodic.

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

Periodic(regular or current) — These are taxes, the payment of which is systematically regular within the time limits established by law. Such a period, for example, could be a month, a quarter or a year.

8. Classification by source of payment .

In accordance with it, taxes paid from arrived(at the expense of taxable profit), from revenue(included in the cost or price of products), from income citizens (withheld from employee income, taxes from individuals).

9. Classification of taxes according to the level of management, dividing all taxes into:

¾ federal;

¾ regional;

¾ placesnew

This classification is the only one of all those presented above that has legislative status - the entire sequence of presentation of the Tax Code is built on it.

10. Classification of taxes by budget levels to which the tax is charged:

¾ fixed(100% credited to a specific budget);

¾ regulating(simultaneously credited to budgets of all levels).

In Russia, there is no such division of taxes in the Budget Code.

11. Classification of taxes according to the form of tax introduction:

¾ generally binding(provided for by the Tax Code and are levied throughout the territory, regardless of the budget to which they go;

¾ optional(provided for by the Tax Code, however, they can be directly introduced on their territory by legislative acts of constituent entities of the Russian Federation or local government bodies).

We do not have optional taxes, but we do have a special tax regime - a taxation system in the form of UTII.

In the scientific literature you can find many other classification features.

From the presented set, the unconditional significance of four classifications should be highlighted.

Of greatest theoretical and methodological importance is the division of taxes into direct and indirect, and from a practical point of view, for a federal state, such as Russia, the division of taxes by level of government is of fundamental importance. For the purposes of maintaining the system of national accounts (SNA) in Russia, two classification criteria are used in combination: by object of taxation and by source of payment. The division of taxes by object of taxation is also used in the international classifications of the OECD and the IMF. The classification criterion (according to the method of collection) is the basis for the construction of the European system of economic integrated accounts. All other classifications have more local theoretical or practical relevance.

1.2. Characteristics of the tax system

Russian Federation

In 1992 The revival of the tax system of the Russian Federation began. Due to the lack of my own theoretical and practical experience, it happened somewhat spontaneously, to some extent by the “trial and error” method. Foreign experience was partially adopted, primarily American, German and French. This helped a lot in my work, but on the other hand, foreign practice does not always adapt to Russian reality.

Only after the economic crisis of 1998 did the gradual implementation of the Tax Code of the Russian Federation begin as a fundamental document of legislation on taxes and fees.

Tax Code of the Russian Federation determined the principles of construction and functioning of the tax system, the procedure for introducing, amending and abolishing federal taxes, fees and duties, as well as the basis for establishing regional and local taxes. It clearly states the legal status of taxpayers, tax authorities, agents, tax collectors, credit institutions and other participants in tax relations. The Code establishes the basic provisions for determining the objects of taxation, fulfilling tax obligations, ensuring measures for their implementation, maintaining records of financial resources and tax accounting, holding taxpayers accountable for tax offenses and appealing the actions of tax officials.

The Tax Code of the Russian Federation has created a unified comprehensive tax system, defining the functions, powers and responsibilities of all levels of government in the implementation of tax policy.

Legislation of the Russian Federation on taxes and fees comprises Tax Code of the Russian Federation and adopted in accordance with it federal laws on taxes and fees. The legislation of the constituent entities of the Russian Federation on taxes and fees consists from laws and other regulations on taxes and fees of the constituent entities of the Federation adopted in accordance with the Tax Code of the Russian Federation. Regulatory legal acts of local government bodies on local taxes and fees are adopted by representative bodies of local government in accordance with the Tax Code of the Russian Federation.

The legislation on taxes and fees regulates relations regarding the establishment and collection of taxes and fees. The main tenet of tax legislation is that Every person must pay legally established taxes and fees.

Tax system - a set of taxes and fees, methods and principles of their construction, methods of calculating and collecting taxes, tax control established by law.

It should be noted that the concept of a tax system is broader than the taxation system, since it is characterized not only by economic, but also by legal indicators.

In Russia, a tax is considered established if the taxpayers and elements of taxation are determined, namely:

1. object of taxation;
2. the tax base;
3. taxable period;
4. tax rate;
5. tax calculation procedure;
6. procedure and deadlines for tax payment.

The Code includes tax benefits as optional elements.

In the Russian Federation three-tier system taxation of enterprises, organizations and individuals.

Currently, there are 13 taxes and fees in the Russian Federation, of which Federal taxes include:

1. excise taxes;
2. personal income tax;
3. corporate income tax;
4. mineral extraction tax;
5. water tax;
6. fees for the use of objects of the animal world and for the use of objects of aquatic biological resources;
7. National tax.

Regional taxes include:

1. corporate property tax;
2. gambling tax;
3. transport tax.

Local taxes include:

1. land tax;
2. property tax for individuals.

In addition, special tax regimes are provided.

Special tax regimes - This is a special taxation procedure or a special type of federal tax, the transition to the calculation and payment of which exempts from the obligation to pay certain federal taxes and fees, regional and local taxes.

Special tax regimes include:

1. taxation system for agricultural producers;
2. taxation system in the form of a single tax on imputed income for certain types of activities;

Several government organizations control the flow of government revenue.

Tax authorities are the Federal Tax Service and its territorial bodies. They are the legal successors of the Ministry of Taxes and Duties of the Russian Federation and its divisions. In certain cases, customs authorities have the powers of tax authorities.

Principles of building a tax system:

1. The principle of universality of taxation.
2. The principle of tax uniformity assumes equality of taxpayers before the tax law. Taxes should not be discriminatory, that is, set depending on national geographic and other criteria.
3. The principle of economic feasibility.
4. The principle of unity of economic space. Increased tax rates on goods exported to other regions or imported from other regions are not allowed. The introduction of regional taxes that allow the formation of the revenue base of some territories at the expense of tax sources of other territories is not allowed.
5. The principle of legal establishment of taxes and fees. All changes in taxes must be accompanied by appropriate amendments to the Tax Code of the Russian Federation, as well as to the laws on the budget of the appropriate level. If new taxes are proposed, the laws will come into force on January 1 of the following year, but not earlier than one month from the date of their official publication. Laws that increase tax rates, reduce benefits, tighten tax sanctions, or otherwise increase the tax burden of the taxpayer do not have retroactive effect. Laws that have retroactive effect can come into effect from the moment of their official publication.
6. The principle of convenience and certainty of taxation.
7. The principle of the presumption of correctness of the taxpayer.

In cases where inaccuracies and ambiguities in legislation cannot be eliminated, they should be interpreted in favor of the taxpayer.

Tax system management

Management of the tax system is the most important type of intersectoral public administration, as it affects the material basis of the activities of almost all government bodies, enterprises, institutions, organizations, individual entrepreneurs and ordinary citizens.

The management of the tax system is understood as the process of formation of the regulatory framework and the corresponding executive and administrative activities, carried out by state authorities and public administration vested with powers in the field of taxation, during which consistency and unity of actions are ensured to bring the tax system into line with priority goals , methods and forms of state tax policy.

The process of managing the tax system is carried out through a management mechanism and the corresponding organizational management structure. Tax system management mechanism is a set of legal norms, organizational measures and various levers of influence that determine the procedure for managing the country's tax system and aimed at bringing this system into line with the goals, methods and forms of state tax policy. (Appendix No. 4)

Organizational structure- This is the internal structure of the tax system management mechanism. It is built on a hierarchical basis with the obligatory subordination of lower levels to higher levels of management. (Appendix No. 5)

The management mechanism of the country's tax system is characterized by the presence of the following main signs:

2. Analysis of special tax regimes

In the Tax Code of the Russian Federation (TC RF), on January 1, 1999, the concept of “special tax regime” was introduced.

A special tax regime is created within the framework of a special (and not necessarily preferential) taxation system for limited categories of taxpayers and types of activities, which necessarily includes a single tax as a central link, and an accompanying limited number of other taxes and fees, which cannot be replaced with a single tax or is impractical , or simply impossible.

A special tax regime, in comparison with the general taxation regime, can be considered as a special mechanism for tax regulation of certain areas of activity.

These fundamental requirements are quite clearly implemented in special tax regimes based on the use of a single tax. This is what allows us to separate special tax regimes from the system of tax benefits within the general taxation regime, aimed at creating conditions for minimizing taxes, often in violation of taxation principles, while the special tax regime is aimed at a more complete implementation of these principles through a single tax in one form or another. It may imply a general reduction in the tax burden, but more often than not it means achieving a more significant economic and fiscal effect.

Tax regulation in the form of a special tax regime can manifest itself in two forms: in the form of simplification of the general system of taxes, taxation, accounting and reporting (not necessarily entailing a reduction in the tax burden) and in the form of a real reduction in the tax burden compared to the general tax regime.

The regulatory capabilities of a special tax regime largely depend on the object and base of the single tax. The object of single taxation and its tax base, if possible, should not “punish” enterprises and entrepreneurs for improving the performance of production, economic and financial activities.

However, in practice, such a regulatory approach is not always applicable due to the specifics of a particular activity that falls under a special regime, for example, some types of business activity.

Therefore, in practice, it is necessary to take as the tax base the income of a small enterprise or the physical volume of the produced product of another taxpayer.

Let’s begin our consideration of the types of special tax regimes with tax system for agricultural producers (UST).

This system was introduced in connection with the need to encourage agricultural producers to rationally use farmland and support domestic agricultural producers.

Taxpayers of agricultural tax are organizations, peasant (farm) enterprises and individual entrepreneurs who are agricultural producers.

The transition to paying a single agricultural tax can occur voluntarily if a number of conditions are met:

They carry out fishing on vessels of the fishing fleet that belong to them by right of ownership, or use them on the basis of charter agreements;

The average number of employees does not exceed 300 people;

In the total income from the sale of goods (work, services) for the previous calendar year, the share of income from the sale of their catches of aquatic biological resources and (or) fish and other products from aquatic biological resources produced from them on their own is at least 70 percent;

The single agricultural tax replaces:

Other taxes are paid in accordance with current legislation. In addition, payers of the unified agricultural tax are not exempt from the duties of tax agents and, in connection with this, continue to transfer income tax on the amount of wages of employees, and also pay insurance contributions for compulsory pension insurance in accordance with the legislation of the Russian Federation on pension provision.

The object of taxation is income reduced by the amount of expenses.

When determining the object of taxation, organizations take into account income from the sale of goods (work, services) and property rights, and non-operating income.

When determining the object of taxation, the taxpayer
reduce the income they receive for the following expenses (the list of expenses given in the Tax Code of the Russian Federation is closed - more than 40 types of expenses):

4) material costs;

5) expenses for wages, payment of compensation, temporary disability benefits in accordance with the legislation of the Russian Federation;

6) expenses for compulsory and voluntary insurance;

7) the amount of value added tax on goods (work, services) purchased and paid for by the taxpayer;

8) the amount of interest paid for the provision of funds for use (credits, borrowings;

12) travel expenses;

13) fee to the notary for notarization of documents;

15) budgetary institutions;

16) foreign organizations.

The simplified tax system replaces:

Corporate income tax (personal income tax for individual private entrepreneurs);

Other taxes are paid in accordance with current legislation. In addition, payers of the simplified tax system are not exempt from the duties of tax agents and, in connection with this, continue to transfer income tax on the amount of compensation of employees, and also pay insurance contributions for compulsory pension insurance in accordance with the legislation of the Russian Federation on pension provision.

The objects of taxation when applying the simplified system are:

Income determined in accordance with Art. 249 and 250 of the Tax Code of the Russian Federation;

Income reduced by expenses. Expenses are taken into account in accordance with Art. 346.16 Tax Code of the Russian Federation.

Table 2 - Object of taxation, tax base, tax rate

The procedure for determining income and expenses.

Income includes income from the sale of goods (work, services), sale of property and property rights and non-operating income.

The Tax Code of the Russian Federation provides a closed list of expenses that reduce the taxpayer’s income:

1) expenses for the acquisition, construction and production of fixed assets and intangible assets;

2) expenses for repairs of fixed assets;

3) rental (including leasing) payments;

4) material costs;

5) expenses for wages, payment of temporary disability benefits in accordance with the legislation of the Russian Federation;

6) expenses for all types of compulsory insurance of employees, property and liability;

7) the amount of value added tax on paid goods (work, services);

8) interest paid for the provision of funds (credits, borrowings) for use, as well as expenses associated with payment for services provided by credit institutions;

9) expenses for ensuring fire safety;

10) the amount of customs duties;

11) expenses for maintaining official transport;

12) travel expenses;

13) payment to a state and (or) private notary for notarization of documents;

14) expenses for accounting, auditing and legal services;

15) expenses for office supplies;

16) expenses for postal, telephone, telegraph and other similar services, expenses for payment for communication services;

Expenses for the acquisition (construction, production, completion, additional equipment, reconstruction, modernization and technical re-equipment) of fixed assets, as well as intangible assets, are accepted in the following order:

1) during the period of application of the simplified tax system - from the moment these fixed assets are put into operation and intangible assets - from the moment these intangible assets are accepted for accounting;

2) in relation to fixed assets and intangible assets acquired before the transition to payment of the simplified tax system, their cost is included in expenses in the following order:

With a useful life of up to three years inclusive - during the first calendar year of application of the simplified tax system;

With a useful life from three to 15 years inclusive: during the first calendar year of application of the simplified tax system - 50 percent of the cost, the second calendar year - 30 percent of the cost and during the third calendar year - 20 percent of the cost;

With a useful life of more than 15 years - during the first 10 years of application of the simplified tax system in equal shares of the cost of fixed assets and intangible assets.

Taxpayers have the right to reduce the tax amount by the amount of losses received based on the results of previous tax periods. Taxpayers have the right to carry forward losses to future tax periods within 10 years following the tax period in which the loss was incurred.

The taxpayer's income and expenses for tax calculation purposes are determined by the cash method.

A taxpayer who uses as an object of taxation income reduced by the amount of expenses pays the minimum tax. The amount of the minimum tax is calculated for the tax period in the amount of 1 percent of the tax base, which is income. The minimum tax is paid if for the tax period the amount of tax calculated in the general manner is less than the amount of the calculated minimum tax.

The tax period is a calendar year. The reporting period includes the 1st quarter, half-year and nine months of the calendar year.

Tax calculation procedure.

1. The tax is calculated as a percentage of the tax base corresponding to the tax rate. The tax amount is determined by the taxpayer independently.

An individual entrepreneur has the right to hire employees, but the average number of them should not exceed five people during the tax period.

The decision on the possibility of applying a simplified taxation system based on a patent in the territories of the constituent entities of the Russian Federation is made by the laws of the relevant constituent entities of the Russian Federation.

A patent is issued at the taxpayer's discretion for a period of one to 12 months. The tax period is the period for which the patent was issued. An application for a patent is submitted to the tax authority no later than one month before the individual entrepreneur begins to apply the simplified taxation system based on a patent. The tax authority is obliged to issue a patent to an individual entrepreneur within ten days or notify him of the refusal to issue a patent.

A patent is valid only on the territory of the constituent entity of the Russian Federation in whose territory it was issued.

6) retail trade carried out through shops and pavilions with a sales floor area of ​​no more than 150 square meters for each trade facility;

7) retail trade carried out through the objects of a stationary trading network that does not have sales floors, as well as objects of a non-stationary trading network;

9) provision of public catering services carried out through public catering facilities that do not have a hall serving visitors;

This group of services does not include services for refueling vehicles, warranty repairs and maintenance, as well as services for storing vehicles in paid parking lots. Warranty repair services for goods of inadequate quality provided to consumers free of charge (in accordance with the norms of the Civil Code of the Russian Federation and the Law of the Russian Federation dated February 27, 1992 No. 2300-1 “On the Protection of Consumer Rights”) at the expense of suppliers (sellers, manufacturers, authorized organizations ) cannot be classified as an activity subject to transfer to UTII;

Motor transport services for the transportation of passengers and goods, provided by organizations and individual entrepreneurs who have the right of ownership or other right (use, possession and (or) disposal of no more than 20 vehicles for the provision of such services. Such vehicles include buses of any type, cars and trucks;

Retail trade carried out through stores and pavilions with a sales floor area of ​​no more than 150 m2 for each trade facility;

Retail trade through stationary retail chain facilities (kiosks, tents, trays, other facilities) and non-stationary retail chain facilities;

Public catering services provided through public catering facilities with a customer service area of ​​no more than 150 m2 for each trade facility. The group of these services does not include services provided by educational, health and social welfare institutions;

Catering services provided through catering facilities without customer service areas;

Distribution and (or) placement of outdoor advertising;

Services provided by organizations and entrepreneurs for temporary accommodation and residence. At the same time, the area of ​​premises in each facility of the services provided should be no more than 500 m2;

Services for the transfer for temporary possession and (or) use of: retail places in the objects of a stationary retail chain (counters, tents, stalls, containers, boxes, other objects); catering facilities without a customer service area;

Services for the transfer of temporary possession and (or) use of land plots for the organization of retail places;

Services for storing vehicles in paid parking lots.

It should be noted that UTII not applicable in relation to all listed types of activities when they are carried out within the framework of a simple partnership agreement (joint activity agreement) or an agreement for trust management of property, as well as by taxpayers classified as the largest.

UTII does not apply to taxpayers who have switched to paying a single agricultural tax and who sell through their trade and (or) public catering facilities the agricultural products they produce, including primary processed products from agricultural raw materials of their own production.

Corporate income tax (personal income tax for individual private entrepreneurs);

Enterprise property tax (property tax on individuals regarding property used for business activities);

Value added tax.

Taxpayers are organizations and individual entrepreneurs carrying out business activities subject to a single tax on the territory of a constituent entity of the Russian Federation in which a single tax has been introduced.

The object of taxation for the application of a single tax is the imputed income of the taxpayer.

The tax base is recognized as the amount of imputed income, calculated as the product of the basic profitability for a certain type of business activity, calculated for the tax period, and the value of the physical indicator characterizing this type of activity.

To calculate the amount of a single tax depending on the type of business activity, the Tax Code of the Russian Federation uses physical indicators that characterize a certain type of business activity and the basic monthly profitability.

The basic yield is adjusted (multiplied) by the coefficients K 1 and K 2.

K 1 - a deflator coefficient established for a calendar year, calculated as the product of the coefficient applied in the previous period and the coefficient taking into account changes in consumer prices for goods (work, services) in the Russian Federation in the previous calendar year, which is determined and subject to official publication in in the manner established by the Government of the Russian Federation;

K 2 - takes into account the totality of features of doing business, the values ​​are determined for all categories of taxpayers by representative bodies of municipal districts, urban districts for a period of at least a calendar year and can be set in the range from 0.005 to 1 inclusive.

If during the tax period the taxpayer has had a change in the value of a physical indicator, the taxpayer, when calculating the amount of the single tax, takes into account this change from the beginning of the month in which the change in the value of the physical indicator occurred.

The single tax rate is set at 15% of the amount of imputed income.

Procedure and deadlines for paying the single tax.

Payment of the single tax on imputed income is made by the taxpayer at the end of the tax period no later than the 25th day of the month following the tax period. The amount of tax is reduced by the amount of insurance premiums for compulsory pension insurance paid when taxpayers pay remuneration to their employees employed in those areas of the taxpayer’s activity for which a single tax is paid, as well as by the amount of insurance premiums in the form of fixed payments paid by individual entrepreneurs for their insurance and for the amount of temporary disability benefits paid. In this case, the amount of the single tax cannot be reduced by more than 50%. Tax returns are submitted to the tax authorities no later than the 20th day of the first month of the next tax period.

And finally, let's consider the fourth type of special tax regimes - taxation system for the implementation of production sharing agreements.

Chapter 26.4 of the Tax Code of the Russian Federation establishes a taxation system for the implementation of production sharing agreements.

Taxpayers and payers of fees are organizations that are investors in the agreement. They have the right to entrust the execution of their duties related to the application of this tax regime to the operator with his consent, on the basis of a notarized power of attorney as an authorized representative of the taxpayer.

The specifics of determining the tax base, calculation and payment of mineral extraction tax when implementing agreements are determined in accordance with Article 346.37.

Taxpayers determine the amount of tax in accordance with Chapter 26 of the Tax Code of the Russian Federation. The tax amount is calculated as the product of the tax rate, taking into account the coefficient (Kts), and the size of the tax base.

Article 346.38 is applied when determining the tax base, calculating and paying corporate income tax when implementing agreements. Taxpayers determine the amount of corporate income tax in accordance with Chapter 25 of the Tax Code of the Russian Federation.

The object of taxation is the profit received by the taxpayer in connection with the implementation of the agreement, which is income from the implementation of the agreement reduced by the amount of expenses. Income is recognized as the cost of profitable products owned by the investor and non-operating income defined by Article 250 of the Tax Code of the Russian Federation. The taxpayer's expenses are justified and documented expenses: 1) reimbursable expenses; 2) expenses that reduce the tax base for the tax. The composition of expenses, the amount and procedure for their recognition are determined by Chapter 25 of the Tax Code of the Russian Federation. Reimbursable expenses are subject to reimbursement, which cannot exceed the amount determined by Art. 346.34 Tax Code of the Russian Federation.

The tax base, which is determined based on the results of each reporting period, for each agreement separately, is recognized as the monetary value of the profit subject to taxation. The tax rate is determined by clause 1. Article 284 of the Tax Code of the Russian Federation and applies throughout the entire term of the agreement. Tax and reporting periods for taxes are established by Article 285 of the Tax Code of the Russian Federation.

When fulfilling agreements, value added tax is paid in accordance with Chapter 21 of the Tax Code of the Russian Federation, taking into account the specifics established by Article 346.39. The tax rate is valid in the corresponding tax period in accordance with Chapter 21 of the Tax Code of the Russian Federation.

Not subject to taxation:

1. transfer, free of charge, of property necessary to perform work; transfer of the corresponding share of produced products;
2. transfer to state ownership of newly created or acquired property used to perform work under the agreement.

Tax returns are provided in accordance with Article 346.35 for each tax and agreement separately from other activities. Tax return forms are approved by the Ministry of Finance of the Russian Federation. No later than December 31, the work program and cost estimates under the agreement for the next year are submitted to the tax authorities. For newly introduced ones, a program and estimate for the current year are presented. If changes are made, they must be submitted no later than 10 days from the date of their approval. The specifics of conducting on-site tax audits when implementing agreements are determined by Article 346.42.

A comparison of special tax regimes according to the main parameters is shown in Table 3.

Table 3. “Comparative characteristics of special tax regimes”

Index	Simplified taxation system (STS)	Unified Agricultural Tax (USTA)	Taxation system in the form of a single tax on imputed income (UTII)	Taxation system when implementing a production sharing agreement
Taxpayers.	Organizations and individual entrepreneurs whose income for 9 months does not exceed 15 million rubles.	Organizations and individual entrepreneurs that are agricultural producers and have switched to paying agricultural tax; carrying out primary and final processing of agricultural products and selling them, provided that the share of income is at least 70%.	Organizations and individual entrepreneurs carrying out activities subject to a single tax. The list of activities is presented in Article 346.26	Organizations that are investors in the agreement
Taxation	income tax (except for tax on income in the form of dividends and transactions with certain types of debt obligations); property tax; VAT (except for VAT paid when importing goods into the customs territory of the Russian Federation, and VAT when carrying out operations in accordance with a simple partnership agreement).	Tax exemption: corporate income tax (personal income tax for individual private entrepreneurs); corporate property tax (property tax on individuals regarding property used for business activities); value added tax. Performing the duties of a tax agent. Instead of the listed taxes, one tax is paid	Payment of a single tax on imputed income replaces: corporate income tax (personal income tax for individual private entrepreneurs); corporate property tax (property tax on individuals regarding property used for business activities); value added tax. Organizations and individual entrepreneurs pay insurance payments for compulsory pension insurance in accordance with the legislation of the Russian Federation, and are also obliged to comply with the procedure for conducting settlement and cash transactions in cash and non-cash forms, established in accordance with the legislation of the Russian Federation.	The investor is exempt from paying regional and local taxes and fees, does not pay corporate property tax in relation to fixed assets, intangible assets, inventories and expenses if they are used exclusively for carrying out activities provided for by agreements, does not pay transport tax in relation to vehicles owned by him (excluding passenger cars) used exclusively for the purposes of the agreement. Some taxes are refundable.
Object of taxation	At the taxpayer's choice: income; income minus expenses.	Income reduced by expenses.	Imputed income of the taxpayer is recognized	The profit received by the taxpayer in connection with the execution of the agreement is recognized, which is the income from the execution of the agreement reduced by the amount of expenses.
Procedure for recognizing income and expenses	Cash method	Cash method	Cash method	Cash method
Procedure for determining expenses	The list of expenses is limited by Article 346.16 of the Tax Code of the Russian Federation.	The list of expenses is limited by Article 346.5 of the Tax Code of the Russian Federation		The composition of expenses, the amount and procedure for their recognition are determined by Chapter 25 of the Tax Code of the Russian Federation. Reimbursable expenses are subject to reimbursement, which cannot exceed the amount determined by Art. 346.34 Tax Code of the Russian Federation.
Tax rates	The tax rate applied in connection with the simplified tax system depends on the object of taxation: income - 6%, the tax amount is reduced by the amount of contributions to compulsory pension insurance, but not more than 50%; income minus expenses - 15% (but not less than 1% of the amount of income).	Tax rate - 6%.	Set at 15% of the amount of imputed income	The tax rate is set at 20%, except for the cases provided for in clauses 2-5 of Article 284 of the Tax Code of the Russian Federation.
Tax and reporting periods	Tax period - calendar year; reporting period: a) 1st quarter; b) half a year; c) 9 months of the calendar year.	The tax period is a calendar year, the reporting period is a half-year.	The tax period is a quarter.	Tax and reporting periods are established in accordance with Article 285 of the Tax Code of the Russian Federation.

This table allows you to visualize the differences in the main parameters for comparing special tax regimes. For example, different rates, objects of taxation, etc.

3. Problems of applying special tax regimes and ways to solve them

Special tax regimes contribute to the expansion of the tax net and help reduce unregistered economic activity. They are more acceptable for small businesses compared to the general taxation procedure.

However, within the framework of special regimes, simplification of taxation and reduction of administrative costs (both for small businesses and tax administration) are often not achieved. The main reasons are the lack of clarity in determining the categories of taxpayers, the inconsistency of imputed taxes on various parameters, both among themselves and with the general taxation procedure.

These general shortcomings in the formation and functioning of special tax regimes are characteristic not only of Russia, but also of many foreign countries.

Let us consider in more detail the most important problems of applying special tax regimes.

In many countries, a special tax regime provides for two level restrictions (thresholds) for the object of taxation, which are usually expressed in terms of turnover. Below the specified level, the item may not be subject to tax. If the level is higher than the established one, the object is taxed in accordance with the general taxation procedure. When located between these two levels, a special tax regime is applied to the object.

Too high a threshold for exiting the special regime attracts too many economic entities that use this regime to reduce tax payments. At the same time, too low a threshold complicates the activities of small businesses, for which maintaining records and reporting is a real problem.

As a rule, the problem of thresholds and rates is aggravated when there is insufficient differentiation of taxpayers by type and industry focus of activity, as well as the size of the business. The consequence of this is a violation of the horizontal fairness of taxation, the creation of high or even prohibitive barriers to the legal entry of new economic entities into the market.

Differentiation of thresholds and rates based on the appropriate classification of taxpayers is important for countries such as Russia, where there are extremely high territorial and sectoral differences in key economic characteristics. At the same time, it is clear that excessive complexity of the configuration of the system of conditionally simplified taxes gives rise to no less significant problems for the tax system as a whole.

Simplified taxation system.

In Russian conditions, simplified tax rates should be differentiated by enlarged types and sectoral focus of business activity.

It is advisable to introduce the classification category “micro-enterprise”, defined by relatively low turnover or income. Micro-enterprises and individual entrepreneurs who meet threshold restrictions and are not subject to the single tax on imputed income should be given a choice: use a simplified taxation system or a patent form of entrepreneurship. The cost of a patent can be determined by the type of activity and the number of employees hired.

The implementation of this proposal will complicate the structure of the simplified taxation system. However, this does not complicate the activities of small businesses and tax administration. At the same time, the level of both vertical and horizontal fairness of the simplified taxation system will increase.

Currently, the simplified taxation system includes a minimum tax. The experience of other countries shows that the additional costs associated with calculating the alternative minimum tax are not covered by additional tax revenues. Comparative assessments have not been carried out in Russia, but the alternative minimum tax makes the use of a simplified tax system significantly more difficult.

In Russia, there is an artificial division of enterprises in order to transition to a single tax levied in connection with the use of a simplified taxation system.

The formal fragmentation of enterprises provokes the possibility of using different tax bases - income (at a rate of 6%) or income minus expenses (a rate of 15%). As a result, the rate applied to the base in the simplified taxation system is 9 percentage points lower than the profit tax rate under the general taxation procedure. It may also be noted that the threshold established in Russia is 45 million rubles. annual income for the right to switch to a simplified taxation system is too high by international standards.

In developing countries that actively use presumptive taxes, programs for the transition to a general tax system are usually not developed.

Meanwhile, Russia differs radically from developing countries in the level of education of the population. A simplified taxation system should serve as a “primary school” for taxpayers, as is customary (or strived for) in developed countries. As they gain experience, small businesses should move to the general taxation procedure.

You can, for example, introduce restrictions on the period during which the taxpayer is in a special taxation regime, or use the French experience without indexing the upper limits (by income or turnover). It is also possible to provide for a one-time deduction from the tax liability upon transition to the general taxation procedure (due to additional costs for maintaining records and reporting). A way to remove “excess” taxpayers from the special simplified regime is also to gradually increase rates (starting from the second or third year of operation) to a level at which the simplified tax is not lower than the “regular” taxes it replaces. However, an increase in the tax burden must be accompanied by a set of measures to support small businesses, including protection from all forms of criminal and administrative racketeering.

Simplified taxes that use turnover indicators as the tax base can be quite easily eliminated from the tax system. At the same time, taxes on imputed income are difficult to transfer to the general taxation regime.

Single tax on imputed income for certain types of activities

The results of applying a special tax regime in the form of a single tax on imputed income for certain types of activities (UTII) cannot be assessed unambiguously. A smart approach is to gradually expand the types of activities that fall under the UTII regime.

However, imputed income is actually determined at the discretion of regional authorities. As a result, there is an unjustified differentiation of payments for specific taxpayers. With inflated rates, entrepreneurs who do not have the right to refuse to apply this taxation system are faced with a choice: either work at a loss, or stop their activities (or engage in them illegally).

Therefore, it is necessary to clarify the ranges and levels of basic profitability indicators and the procedures for applying adjustment factors.

Due to the specific features of the types of activities falling under the UTII regime, the often proposed waiver of the mandatory application of this regime is not a competent decision. At the same time, small businesses engaged in relevant types of activities and meeting the threshold restrictions for micro-enterprises described above should be given the opportunity to use the patent form of taxation.

The proposed expansion of the patent form of entrepreneurship for relatively small scale activities means a kind of convergence of the two main Russian types of imputed taxes. As a result, the prerequisites are created for greater consistency in the system of imputed taxes as a whole.

Based on the foregoing, we can conclude that the effectiveness of the application of special tax regimes largely depends on the state of the information base, the regulation of relevant settlement procedures, and the quality of the tax administration.

Conclusion

Small business is the basis of economic development of all developed and developing countries. Consequently, the government of states, and in particular the government of the Russian Federation, must support it in every way.

One of the ways to support small businesses is special tax regimes. Chapters 26.1, 26.2, 26.3, 26.4 of the Tax Code of the Russian Federation establish the following special regimes for the taxation of small businesses:

1. taxation system for agricultural producers (unified agricultural tax);
2. simplified taxation system;
3. taxation system in the form of a single tax on imputed income for certain types of activities, introduced by the laws of the constituent entities of the Russian Federation;
4. taxation system for the implementation of production sharing agreements.

These chapters of the Tax Code of the Russian Federation provide that the transition to the payment of these taxes replaces the payment of the corresponding set of taxes with the payment of one tax.

Each of the special tax regimes has its own advantages and disadvantages.

Almost all regimes can be applied voluntarily, taking into account the conditions of their application, except for UTII. They are used by both organizations and individual entrepreneurs.

Tax rates vary: with the Unified Agricultural Tax - 6%, with the simplified tax system - 6% and 15%, with UTII - 15% of the amount of imputed income, based on the basic profitability, physical indicator and two adjustment factors; when implementing production sharing agreements, it ranges from 0 % before 18%. At the same time, the object of taxation and the tax base differ. The tax base is reduced in different ways based on expenses.

Each mode has its own restrictions on the transition of organizations and individual entrepreneurs.

These special tax regimes apply to a limited number of organizations engaged in small business. The provision on a single tax on imputed income applies to a very narrow range of areas of activity of a small business organization. As for the simplified taxation system, which does not establish the industry affiliation of organizations, not all organizations were able to take advantage of the transition to it.

When switching to a different taxation regime, it is impossible to change your mind and immediately go back; a year must pass.

At certain points, taxpayers may lose the right to apply any special tax regime. There are restrictions in each mode established by the Tax Code of the Russian Federation.

Also, the problem of VAT reimbursement from organizations that purchase products from small enterprises has not been resolved; the latter’s ability to sell their products is sharply limited.

Drawing a conclusion, we can say that the legislation regarding special tax regimes has not yet been sufficiently improved. The Government of the Russian Federation needs to resolve these problems and inconsistencies. Therefore, first of all, organizations and individual entrepreneurs themselves need to know the conditions and rules for switching to any special regime in order to reduce their expenses in relation to paying taxes and accordingly increase their income.

Bibliography

1. Tax Code of the Russian Federation. Part 1. Part 2.

1. Civil Code of the Russian Federation (parts 1,2,3).
2. Changes in tax legislation from 01.01.2010//Tax Bulletin. - 2010. - No. 1. - P. 14 - 20.
3. Changes in taxation / Yu. L. Donin // Financial Bulletin. - 2010. - No. 2. - P. 55.

Taxes and taxation

Dzhurbina Elena Mikhailovna

Theoretical foundations of taxation

1. The concept of tax, duty collection

2. Functions of taxes

3. Types of taxes and their characteristics

4. Tax system and principles of its functioning

5. Elements of taxes and their characteristics.

In history, by levying taxes in kind, the state incurred monetary costs. Because of this, taxes began to be collected in cash, which was more convenient.

Taxes are the main source of income for the state budget.

The first mentions of taxes come from Ancient Greece. Moreover, there were no popular disturbances in connection with taxes there. There was a tax on wine, tobacco, prostitutes, baths, etc.

There were also mentions of taxes in Ancient Byzantium. There were taxes on recruits (to avoid joining the army), on air (on the volume of construction of buildings exceeding the volume of the project), on windows (that’s why in Europe there are facades of houses with a small number of windows).

In Russia there is a known mention of salt riots associated with taxes on salt.

Under Peter, the tax system was reasonably structured. One of Peter's most famous taxes was the beard tax.

Before the revolution, the tax system developed as throughout the world. And after that, all taxes except income taxes were abolished, since all profits were withdrawn by the state and redistributed.

Under the NEP, a number of taxes were introduced, but when the NEP disappeared, so did the taxes. This was the case until 1992 (except for the bachelor tax).

In December 1991, a tax law was adopted. And on January 1, 1992, the tax system in Russia was revived again. There were 43 taxes, the people were not accustomed to pay, the methods of payment were complex, so the tax authorities were punitive.

In 1994, when reform of the tax system began and decentralization of power appeared, independence was given to the regions. The regions were also given the right to tax initiative. A lot of contradictory taxes were introduced and in 1996 the initiative among the regions ceased. Now it was possible to impose only taxes in accordance with the tax code.

Adam Smith also had a hand in the science of taxes.

The first definition of taxes was given in the laws on the tax system, and then in the tax code.

Now tax- this is a mandatory, individual, gratuitous payment collected from legal entities. and physical persons in cash, in order to alienate the funds belonging to them under the right of ownership of the economic management of the operational management, in order to finance the tasks and functions of the state.

Signs of taxes:

1. Mandatory - taxes are only those payments that are established by law. If the tax is not paid, penalties, penalties, etc. will be applied.

2. Individual gratuitousness - the state does not personally guarantee each taxpayer the provision of any services in exchange for paying taxes.

3. Use for the benefit of the entire state.

4. Charged in cash.

5. Individuality - no one can pay tax for someone else (except for incompetents and minors).

6. They are the main source of income for the budgets of the Russian Federation.

Collection- this is a legal payment. and physical persons for possessing a special right or for carrying out a certain type of activity (license fees).

Duty- this is a legal payment. and physical persons for the implementation in their favor by state bodies. authorities of legal significant actions (registration - for registration of inventions, customs, state - only it is regulated by the tax code).

The function of taxes is the manifestation of its essence into action; way of expressing its properties. The function shows how the social purpose of the tax is realized as an instrument of cost distribution and income redistribution.

1. Fiscal - consists of providing the state and municipalities with financial resources by withdrawing part of the income of individuals and legal entities. The instrument is taxes, and the revenues collected with their help are used to finance government tasks and functions (defense, government procurement, etc.).

2. Distributive - means that through taxes the state concentrates financial resources in the budget, which are subsequently redistributed between sectors of the economy, enterprises and population groups.

3. Regulatory - manifests itself in the differentiation of taxation conditions and the impact with their help on economic processes (on the investment process, on the creation of favorable competitive conditions, on social policy).

4. Control (controversial - there is no consensus among scientists) - assumes that using taxes as a tool, the state controls the proportions of economic and social development, as well as the timeliness and completeness of revenue receipts in budgets and compares their value with the needs for financial resources.

Types of taxes:

1. By levels of the tax system / depending on the authorities introducing taxes:

a. Federal - taxes established by the tax code (i.e., federal legislation) and levied throughout the Russian Federation. There are most of them. These include excise taxes, value added tax, profit tax, input tax, etc. Neither regions nor municipalities can change these taxes.

b. Regional are taxes established by the tax code (transport, corporate property tax, gambling tax). For these taxes, the Tax Code defines the main tax elements: payers, tax base, rates, benefits, approximate payment terms. Regional authorities are given the right to introduce or not to introduce these taxes on the territories under their jurisdiction, as well as specify the rates of these taxes, supplement benefits, set payment deadlines and tax reporting forms.

c. Local is the same as regional, only at the local level. An exhaustive list of them is given in the Tax Code. There are 2 such taxes: personal property tax and land tax.

2. By purpose:

a. General - which goes to the budget and is spent for any purpose by the state (most taxes).

b. Targeted - the purpose of using such taxes is determined when they are introduced. Now they are gone.

3. According to the method of collection:

a. Direct - levied directly on the income or property of the taxpayer (tax on the profit of an organization, on the income of individuals, on property)

b. Indirect - taxes included in the price of a product, tariff or service price. The payer is the last person who purchased the product or service (VAT, excise taxes).

i. universal - all goods and services are subject to it (VAT).

ii. Individual - they are levied on certain types of goods (excise taxes).

4. According to the order of crediting to the budget and the order of use:

a. Own are taxes that are assigned to a budget of a certain level on an ongoing basis (the organization’s property tax and transport tax for the regional budget are their own, but for the federation they are all their own).

b. Regulatory - taxes that are distributed in certain proportions between budgets of different levels for the purpose of financial/budgetary regulation. The distribution proportions are established by the budget code (50% of excise taxes on alcohol go to the federal budget, 30% to the regional budget and 20% to the local budget).

5. According to the collection method:

a. Proportional are taxes in which the rate does not change when the tax base changes, only the amount of the tax changes (personal income tax).

b. Progressive - taxes in which the rate increases with the growth of the tax base (personal property tax).

c. Regressive - taxes whose rate decreases as the tax base grows (they don’t exist now).

The tax system is a set of essential tax conditions established in a particular state during a certain period of time.

Such significant tax conditions include:

● Tax legislation, which determines the procedure for paying taxes.

● List of taxes applied in a particular state.

● Tax authorities that monitor the timeliness and completeness of tax payment.

● A set of sanctions for violation of tax laws.

● Basic elements of taxes, ensuring the timeliness and completeness of their payments.

Principles of the tax system in the Russian Federation:

● The principle of one-time taxation.

● The principle of fairness. Means that tax conditions must take into account the ability of taxpayers to pay taxes. That is, preferential tax conditions may be established for low-income categories of the population, for organizations or industries that are important for the state’s economy. But according to the law, it is prohibited to establish benefits for specific individuals and taxpayer enterprises.

● Convenience of tax payment. This means that the conditions and deadlines for paying taxes must be precisely known in advance to the taxpayer, and the payment procedure must be simple and understandable.

● Non-discriminatory. It means that tax conditions are the same for all taxpayers, regardless of nationality, race, gender, source of capital, etc.

● All irremovable doubts, contradictions, and ambiguities in legislation on taxes and fees are interpreted in favor of the taxpayer.

● The principle of obligation.

The legally established characteristics of a tax that allow it to be calculated and paid to the budget are called elements of taxes or elements of taxation.

A tax is considered established if the tax code defines the following mandatory elements:

● Subject (taxpayer) - these are organizations, entrepreneurs, individuals who, in accordance with the law, are obliged to pay taxes. Tax agents are organizations and entrepreneurs who, in accordance with the Tax Code (TC), calculate and transfer to the budget certain types of taxes for individuals (for example, employer organizations, banks, etc.).

● An object is something that is taxed. Objects of taxation include:

○ Sales of goods.

○ Property.

○ Profit.

○ Consumption

○ Other circumstances that have cost, quantitative, and physical characteristics, the presence of which creates an obligation for the taxpayer to pay taxes.

● The tax base is a cost, physical or other characteristic of the object of taxation. A taxation unit is a physical, cost or other quantitative unit in which the tax base is expressed (in transport tax, the object is a vehicle, and the tax base is power, expressed in horsepower; for income tax, the tax base is the amount of income expressed in rubles ).

● Tax rate is the amount of tax charge per unit of measurement of the tax base.

● Tax period is a calendar year or other period, in relation to individual taxes, at the end of which the tax base is determined and the amount of tax payable to the budget is calculated. A tax period may consist of one or more reporting periods, following which advance payments are made.

● Calculation procedure - for each type of tax is established by the tax code and depends on the category of taxpayer, tax base, tax rate, tax benefits and the length of the tax period.

● Tax payment deadlines are established for each tax. They are determined by a calendar date or the expiration of a period of time (year, quarter, month, day) as well as an indication of an event that must occur or occur, or an indication of an action that must be performed.

● Procedure for paying tax - payment is made one-time of the entire tax amount, or in installments (if provided for by the tax code) (advance payments), and payment must be made within the prescribed period. It can be made both in cash and in non-cash form.

Optional elements include:

● Tax benefits are advantages granted to individual taxpayers (certain categories) compared to other taxpayers. They include the possibility of not paying tax, paying it in a smaller amount, or postponing the payment deadline to a later date.

○ Tax deduction is a reduction in the tax base for certain types of expenses incurred by the taxpayer.

○ A tax discount is a reduction in the tax base by the amount of its individual elements.

○ Deferment - postponing the payment deadline to a later date. Provided for a period of 1 to 6 months. Is paid.

○ Installment plan - provided for a period of up to 1 year and is also paid.

○ Investment tax credit. For a period of up to 5 years, enterprises do not pay any taxes. Afterwards, you need to pay current tax payments and pay the amount of the investment tax credit (with interest).

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 of the state’s economic policy through tax mechanisms. 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. In accordance with the Tax Code of the Russian Federation, local government bodies are given the right to introduce or abolish local taxes and fees on the territory of the municipality.

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 goods (work, services), 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.

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.

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 of state revenue is generated 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 the border) form the bulk of the Russian federal budget. 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 for the fulfillment of obligations to pay taxes. 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 the tax base for each tax, and 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 can 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, then 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 collected from 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 performance of a certain action by government bodies, 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 on 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
Mandatory payment of taxes and fees to the relevant budgets or extra-budgetary 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 of 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 a 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	High degree of 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	State paternalism is aimed at almost all 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 levy 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 to the budget system (FN) in GDP, that is:

Russia ranked fifth among the world's 14 leading economies in the KPMG ranking of total 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 applied to a tax base of zero generates zero tax revenue.

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 the expanded reproduction of the national product and national income. An expanded tax base could maintain tax revenues 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 the increase in tax rates, budget revenues are declining 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 (work, services), property, profit, income, cost of goods sold (work performed, services rendered), 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	Tax payment is made as a one-time payment of the entire tax amount, or in another legally established 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 required 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.);

From legal entities (income tax, property tax of legal entities, 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.

At the present stage of the country’s economic development, 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 from 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 late fulfillment only of a monetary obligation. Consequently, the fine is a fixed amount stipulated by the code, and penalties are interest for late something (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