1.3. Principles of taxation in a market economy

Mandatory fees from individuals and legal entities carried out by the state on the basis of state legislation are divided into parts. There are fixed, proportional, progressive and regressive tax rates.

Fixed rates are set in absolute amounts per unit of taxation, regardless of the size of income.

Proportional - act in the same percentage of the tax object without taking into account the differentiation of its value.

Progressive rates suggest that the rate increases as income increases. Progressive taxes are those whose burden weighs more heavily on those with higher incomes.

Regressive rates suggest that the rate decreases as income increases. A regressive tax may not lead to an increase in the absolute amount of budget revenues when taxpayer income increases.

According to solvency, taxes are divided into direct and indirect. Direct taxes are paid by tax subjects directly and are directly proportional to their ability to pay. Indirect taxes are levied through a price surcharge.

Depending on the use, taxes are divided into general and specific. General taxes are used to finance current and capital expenditures of state and local budgets without being assigned to any specific type of expenditure. Specific taxes have a specific purpose (social security contributions or contributions to road funds).

Adam Smith formulated four fundamental principles of taxation that are desirable in any economic system.

Subjects of the state must participate in the maintenance of the government according to the income they enjoy under the patronage and protection of the state.

The tax that a certain tax subject is obliged to pay must be precisely defined (payment deadline, payment method, payment amount).

Each tax must be collected at the time and in the manner in which it is most convenient for the taxpayer to pay it.

Every tax should be so conceived and designed that it takes and retains from the pockets of the people as little as possible beyond what it brings to the treasury of the state.

In addition, the tax payment scheme must be accessible to the taxpayer, and the tax object must be protected from double or triple taxation.

Taxes may be collected in the following ways:

cadastral - (from the word cadastre - table, directory) when the tax object is differentiated into groups according to a certain criterion. The list of these groups and their characteristics is entered into special directories. Each group has an individual tax rate. This method is characterized by the fact that the amount of tax does not depend on the profitability of the object.

An example of such a tax is the tax on vehicle owners. It is charged at a set rate based on the vehicle's capacity, regardless of whether the vehicle is in use or idle.

based on the declaration. Declaration is a document in which the taxpayer provides a calculation of income and tax on it. A characteristic feature of this method is that tax is paid after receipt of income and by the person receiving the income.

An example is income tax.

at the source. This tax is paid by the person paying the income. Therefore, tax payment is made before income is received, and the recipient of income receives it reduced by the amount of tax.

For example, personal income tax. This tax is paid by the enterprise or organization where the individual works. Those. Before, for example, wages are paid, the amount of tax is deducted from it and transferred to the budget. The remaining amount is paid to the employee.

There are two types of tax systems: regular and global.

In the scheduled tax system, all income received by the taxpayer is divided into parts - shedules. Each of these parts is taxed in a specific way. Different rates, benefits and other tax elements may be established for different schedules.

In the global tax system, all income of individuals and legal entities is taxed equally. Such a system facilitates the calculation of taxes and simplifies planning of financial results for entrepreneurs.

The global tax system is widely used in Western countries.

Taxes are characterized by both stability and mobility. The more stable the taxation system, the more confident an entrepreneur feels: he can calculate in advance and quite accurately what the effect of a particular business decision, transaction, financial transaction, etc. will be. Uncertainty is the enemy of entrepreneurship. Entrepreneurial activity is always associated with risk, but the degree of risk at least doubles if the instability of market conditions is added to the instability of the tax system, endless changes in rates, tax conditions, and in the conditions of our sad memory of perestroika - the principles of taxation themselves.

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

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

The combination of stability and dynamism, mobility of the tax system is achieved by the fact that no changes are made during the year (except for the elimination of obvious errors); the composition of the tax system (list of taxes and payments) must be stable for several years.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

The following economists and scientists believed:

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

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

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

n Duty (obligation) - England

n Steure (support) - Germany

n Tax (dachshund) - USA

n Import (obligatory payment) - France

n Submit (forced payment) - in medieval Rus'

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Taxes are classified according to various bases.

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

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

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

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

Bibliography:

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

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

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

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

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

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

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

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

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

Ural Socio-Economic Institute.

Academy of Labor and Social Relations. TEST Discipline: Taxes and taxation. Topic: The essence of taxes in a market economy. Completed: Menshikova M.V.Society: Finance and credit. Group: Federal Law 303 Reviewer: Vaseneva N.D. Chelyabinsk 2008 Content 1. - INTRODUCTION -2. Taxes in the economic system of the state3. The essence and functions of taxes4. State tax policy5. - CONCLUSION -6. List of references used - INTRODUCTION - Taxes have been known for a long time, since the dawn of human civilization. Their appearance is associated with the most basic social needs. Taxes have been a necessary link in economic relations in society since the emergence of the state. The development and change in forms of government are always accompanied by a transformation of the tax system. In a modern civilized society, taxes are the main form of state revenue. In addition to this purely financial function, the tax mechanism is used for the economic impact of the state on social production, its dynamics and structure, and on the state of scientific and technological progress.

In countries with developed market economies, taxes, in addition to performing fiscal functions, are becoming an increasingly active instrument of state social and economic policy. They have a significant impact on money circulation, pricing, the formation of consumption and accumulation funds, the implementation of investment policy, the distribution of profits, and the social status of the population.

In this test, I use the example of the tax policy of R.F. I will consider the essence of taxes in a market economy.

Taxes in the economic system of the state

Currently, the theory of taxes as the most important component of economic science in Russia has begun to revive.

Based on the theory of taxes and the functions of taxes, the tax policy of the state is determined. In practice, three main forms of tax policy can be distinguished. They do not occur in their pure form, but in certain proportions to each other.

Firstly, this is a pronounced fiscal policy, or a policy of maximum taxes. Here we have the case when the state seeks, through high taxes on the income part of the budget, to ensure that revenues exceed expenses. Such a policy, as A. Laffer has convincingly shown, most often does not achieve its goals. However, it also has even more serious consequences. There is a slowdown in expanded reproduction or even a return to simple reproduction. The population shows passive resistance to this course, and massive tax evasion begins. Tax evasion leads in turn to the growth of the shadow economy.

In such a situation, we are dealing with an exaggeration of the role of the fiscal function of taxes compared to other functions.

Secondly, this is the tax policy of economic development. At the same time, the state strives to reduce taxes in every possible way, leaving most of the financial resources at the disposal of business entities. At first glance, it may seem that this is exactly the policy we should strive for. However, it can have no less serious consequences, namely: a reduction in social programs due to a lack of funds from the government, a decrease in the standard of living of employees of budgetary organizations, including doctors, teachers, etc.

The third form should be considered optimal tax policy. Its implementation requires detailed scientific analysis and understanding of the economic situation, forecasting the consequences of any tax changes, and comprehensive decision-making. For the success of tax policy, it is necessary to study the past, know the experience of foreign developed countries, apply it, not blindly copying, but correlating it with the specific features of the national economy.

When implementing tax policy, the fiscal interests of government agencies and taxpayers may diverge. How to achieve harmonization of interests? Tax policy must take into account both the interests of the budget and the interests of the broad masses of the population. It is quite possible to reconcile them. Everyone is interested in the sustainable development of the economy at a high pace, in the development of expanded reproduction based on innovative technologies. Everyone is also interested in solving social problems. The question is about the optimal ratios of financing national economic sectors, about the “transparency” of budget revenues and expenses.

Let us formulate what a market economic system is. A market economy is a system of organizing a country's economy, based on commodity-money relations, a variety of forms of ownership; on the means of production, the economic freedom of citizens as owners of their labor force, their competition in the sphere of production and circulation of goods and services.

In a market economy, three main scientific markets function and actively interact with each other. This is the market for goods and services, or the commodity market; the labor market and the financial resources market, which includes the securities market. The price on the market is determined by the relationship between supply and demand. In the labor market, the price is the wages of an employee.

Legal entities (business entities) act at the same time as consumers and producers - in the commodity market, issuers and investors - in the financial market, employers - in the labor market. Citizens act as sellers of their labor force in the labor market (the able-bodied part of the population), consumers - in the goods market, investors - in the financial market.

Market models of different countries differ significantly from each other. Two main models of a market economy can be distinguished: the liberal model and the model of a socially oriented market.

The liberal model is based on minor government intervention in economic life and social processes. There are a minimum of public sector enterprises, maximum freedom is ensured for business entities, the state takes minimal part in solving social problems, taking care of the poorest segments of the population, regulation is monetary in nature and is limited primarily to macroeconomics. The liberal model operates in the USA, Canada, the systems of England, etc. are close to it. France.

It should be noted that much of what has been said about the liberal model relates rather to the Past of the listed countries. They are currently moving towards the second model.

The socially oriented model is characterized by a higher level of state regulation of the economy. Here the public sector is significant, business activity is subject to regulation, the state guarantees a certain level of satisfaction of the needs of the population (and not just its lower strata) in housing, health care services, education and culture, and takes care of the employment of its working population. A similar model operates in Germany, Austria, the Netherlands, Sweden, and Norway. The Japanese system is also close to it.

It is quite clear that liberal and socially oriented market models require the presence of states of various financial resources. And taxes in countries with the second model, of course, should be higher. So the concept of “High” or “low” taxes is not an absolute, but a relative concept. The amount of taxes must correspond to the tasks set by the state.

The essence and functions of taxes

Taxes are one of the main financial instruments of a market economy, the financial basis of budgets at various levels. They have a significant impact on money circulation, pricing, the formation of consumption and accumulation funds, the implementation of investment policy, the distribution of profits, and the social status of the population.

The source of taxes is the value created in the production process - national income. The primary distribution of national income is supplemented by secondary distribution, or redistribution, where taxes play an important role.

Participating in the process of redistribution of new value, taxes are part of a unified reproduction process, a scientific form of production relations that shapes their social content.

In addition to social content, taxes have a material basis, representing a part of cash income, national income, alienated by the state.

Taxes make up a significant share of the revenue side of budgets at various levels. The transfer of tax revenues to budgets of various levels and to extra-budgetary funds is carried out in the manner and under the conditions determined by the system of legislation of the Russian Federation on taxes and fees, as well as legislation on taxes and fees of the constituent entities of the Russian Federation.

In a market economy, taxes perform four main functions, each of which exhibits internal properties, characteristics and features of a given financial category.

Functions of taxes

1. Fiscal function (fiscal - treasury), i.e. Providing the state with the necessary resources.

With the help of this function, state monetary funds are formed and material conditions are created for the functioning of the state in a market economy. In market conditions, taxes have become the main source of revenue for the state budget of the Russian Federation. The fiscal function is strengthening in all countries due to the expansion of the regulatory role of the state in society.

2. Distributive function

With the help of taxes, national income is distributed and redistributed and conditions are created for effective public administration.

Taxes, as an active participant in redistribution processes, have a serious impact on reproduction, stimulating or restraining its pace, expanding or reducing the effective demand of the population.

The economic mechanism of the taxation system can achieve its goal if equal economic conditions are created for all enterprises, regardless of their organizational, legal forms and forms of ownership. It should ensure the interest of enterprises in receiving more income through the use of tax elements such as rates, benefits, payment terms, which in turn will solve the problems of saturating the consumer market with goods and services, accelerating scientific and technological progress, and meeting the urgent social needs of the population.

3. Regulating function

The regulatory function of taxes is implemented by:

Regulation of income and profit of legal entities and individuals;

Stimulating the growth of production of goods or restraining them, stimulating investment, carrying out activities in the field of ecology, producing products for government needs, the activities of small businesses, etc. The stimulating effect of taxes is achieved through a system of material and financial sanctions.

4.Control function

With the help of taxes, the timely receipt of part of the revenue, profit and income of organizations and individuals into the budget and extra-budgetary funds is controlled.

The tax system is based on a number of tax principles, the main ones being:

1. Universality and equality of taxation - every legal entity and individual must pay taxes established by law. It is not allowed to provide individual benefits and privileges in the payment of taxes that are not justified from the standpoint of constitutionally significant goals. Equality in taxation requires taking into account the actual ability to pay tax based on a comparison of economic potentials.

2. Fairness of taxation - every individual and legal entity must pay taxes depending on the profit and income received.

Taxes and fees cannot be discriminatory and applied differently based on social, racial, national, religious and other similar criteria. It is not allowed to establish differentiated tax rates or tax benefits depending on the form of ownership, citizenship of individuals or place of origin of capital.

3. Economic justification of taxes.

Taxes and fees must have an economic justification and cannot be arbitrary.

4. One-time taxation - the same object of taxation for each subject can be taxed with one type of tax only once during the taxation period specified by law.

5. Certainty of taxation.

When establishing taxes, all elements of taxation must be determined. Acts of legislation on taxes and fees must be formulated in such a way that everyone knows exactly what taxes (fees), when and in what order he must pay.

6. Neutrality of taxes - taxes should not harm the activities of enterprises and the livelihoods of citizens.

This principle is implemented in a number of countries in relation to the taxation of individuals, in particular, by introducing tax-free income associated with the subsistence level.

All irremovable doubts, contradictions and ambiguities in tax legislation are interpreted in favor of the taxpayer.

7.Simplicity, accessibility and clarity of taxation.

Direct taxes are considered the simplest from a calculation point of view. In accordance with global practice, direct taxes account for about 60% of the total income received from the tax system.

8. Application of the most optimal forms, methods and deadlines for paying taxes.

Control over the correctness and timeliness of collection of taxes and fees into the budget is carried out by officials of tax authorities within their competence through tax audits, obtaining explanations from taxpayers and other obligated persons, checking accounting and reporting data, inspecting premises and territories used to generate income (profit) .

The Government of the Russian Federation participates in the coordination of tax policy with other states that are members of the Commonwealth of Independent States, and also concludes international tax agreements on the avoidance (elimination) of double taxation with the subsequent ratification of these agreements.

State tax policy The effective use of taxes and the solution of socio-economic problems is impossible without a clearly justified state tax policy that corresponds to objective economic, social and political conditions. In economic literature, the concept of tax policy is often viewed one-sidedly, purely from a fiscal perspective. In Russia in the late 19th - early XX century Tax policy was justified and, in accordance with it, a tax system was formed, which contributed to budget replenishment and economic growth. An important role in this belonged to a serious theoretical study of the fundamental issues of taxation. When justifying tax policy, it is necessary to be guided not only by fiscal requirements. So, also S.Yu. Witte emphasized that “the state, having the right to alienate in its favor through taxes a certain share of the property of private individuals, must be guided in its tax policy by certain aesthetic and economic principles; otherwise, by burdening the population with unfair, excessive fees, it would undermine the very meaning and rationality of the basis of its existence."When forming tax policy, the boundaries of taxation should be clearly defined. The centuries-old history of tax development convincingly shows that taxation has limits. The question of finding the critical point of taxation has occupied the minds of politicians and scientists for many centuries. Considering the limits of taxation, I.I. Yanzhul emphasized that, on the one hand, “the limit of taxation lies in the size of the needs of the state, to cover which taxes are established; on the other hand, it lies in the property ability of subjects to satisfy these needs with their donations... Between these two limits of taxation - needs state and the property capacity of citizens - and all tax issues revolve; the struggle of these two principles in financial history even leaves a special mark on the entire life of the people." The fundamental principle in determining the boundaries of taxation should be the principle of the ability of individuals and legal entities to make tax payments. The task of determining the boundaries of taxation is complicated by the presence of many factors, on which the severity of the tax burden depends. In some countries, attempts are being made to limit the tax burden through legislation. The concept of fairness is of great importance in tax policy. The principle of fairness in taxation is a relative concept, changing with the development of production forces, culture, historical traditions, etc. The doctrine of fairness in taxation seeks answers to two questions: who should pay taxes and how to achieve equalization? Regarding the first question, most scientists are of the opinion that the principle of universality of taxation should apply. At the same time, there is an opinion that small incomes should be exempt from taxes. Many economists believe that it is necessary to exempt from tax income that provides the conditions necessary for gender - not valuable life. In different years in different countries, the amount of income exempt from tax is different. When justifying tax policy, it is very important to compare the tax burden. Attempts to compare the tax burden of individual countries have been made since the 19th century. This comparison is quite difficult to make, since the purchasing power of money is different, it is not easy to summarize state and local taxes, it is difficult to classify income and expenses, and take into account differences in the composition of the population. Different scientists have put forward different approaches to justifying the tax burden. It was proposed to define it as the ratio of the amount of taxes per capita to solvency. Some economists have believed that it is preferable to compare the amount of income remaining after paying taxes. Currently, almost everyone has come to the consensus that the most reliable picture that allows for comparison of individual countries is given by the share of taxes in GDP. In search of an optimal taxation scheme, scientists, using empirical methods, tried to find marginal tax rates, above which entrepreneurs lose the incentive to produce. The Laffer curve, named after the American economist A. Laffer, became widely known. The genesis of Russian tax policy at the end of the 19th and beginning of the 20th centuries. most fully revealed S.Yu. Witte. When forming tax policy, he assigned an extremely important role to the justification of the tax burden. The state must use the right to set taxes very wisely and carefully, otherwise a high tax burden can become a brake on the development of production and lead to impoverishment of the population. The modern Russian tax system is far from perfect in terms of the severity of the tax burden. Comparisons of it with foreign indicators are incorrect, because The difference in the levels and structure of income of the population is too great. Witte was a follower of representatives of classical economic theory, primarily A. Smith. Supporting the fundamental principles of taxation - universality, uniformity, reducing the cost of collecting taxes, collecting them at the most convenient time for taxpayers, formulated by A. Smith, he developed them and substantiated new important principles taking into account the economic realities of the time, noting that the tax system should be productive and elasticity, i.e., be able to provide the state with significant and constantly progressing resources. It is the tax system that satisfies these requirements that is capable of providing resources to the ever-growing state needs. It is important to note that there is no ideal tax system, and we can only talk about how the tax system approaches meeting these requirements. Witte’s reasoning on the general problems of taxation theory has not lost its relevance. In particular, when considering the object or source of the tax, he emphasized that “the capital part of property should, if possible, be exempt from taxation, since: any damage in the amount of capital weakens the productive activity of the country. Covering government expenses from the people’s capital would be tantamount to as if a private individual, not satisfied with the income he received, would begin to waste his property. So, the object or source of the tax should primarily be the people’s income.” Witte was a supporter of progressive taxation, sharply criticized the proportional taxation of income for unfair unequal taxation, emphasized that burdening the poor part of the population with taxes often leads to the accumulation of arrears, which serves as an indicator of the unsatisfactory foundations of the tax system or the methods of its application. As advantages of progressive taxation, Witte highlighted the great productivity of the tax system, achieved without burdening the insolvent part of the population, and also noted that large incomes and property “have the progressive economic power of wealth accumulation.” The problem of the priority of proportional or progressive taxes still remains relevant. And today a heated debate continues on this topic. Countries with transitional economies, in contrast to countries with developed market economies, re-formed tax policy, the mechanism for its implementation and the corresponding tax system. Obviously, this is a very long process, as emphasized. In countries with non-market economies, there is a transition to new ones. economic conditions was accompanied by significant changes in the existing tax systems. This primarily applies to the abolition of turnover taxes and other non-tax exemptions. The key requirement is the creation of fundamentally new tax departments. The most important task is the creation of a legal legislative basis for taxation. In Russia in the early 90s. last century, it became obvious that radical changes were needed in all spheres of economic life. Naturally, these transformations were impossible without the formation and debugging of the corresponding tax system. Unfortunately, the recent history of the formation of the tax system was not without mistakes due to the hassle of making individual decisions. Tax reforms were often carried out by trial and error without taking into account the historical experience of past years, without a proper critical analysis of foreign experience, without taking into account the specific economic realities of the transition period. Often, when making purely economic decisions, political emotions prevailed. Tax policy and the tax system were formed in heated discussions on fundamental methodological principles. The most important of them were discussions on the taxation of enterprise income, the introduction of VAT, payments for the use of natural resources, and differentiation of income tax from citizens. The economic activities of enterprises were seriously complicated by endless amendments to tax legislation and regulations on the procedure for the withdrawal of taxes, the application of tax rates and individual benefits. The content of tax policy is largely determined by the accepted concept of tax development. It is designed to ensure an influx of investment, promote economic growth, harmonize relations between the state and taxpayers, and equalize the tax burden across individual economic regions and social groups. Many shortcomings in the Russian tax system are due to the lack. long-term concept for the development of the tax system. Activities carried out in the tax sphere must be clearly linked to state policy in the field of income and prices. Taxes and prices are especially closely interconnected. Considering the relationship between taxes and prices, one should distinguish between their significant differences: in the conditions of a planned economic system and a transitional economy. Under the conditions of a planned administrative management system, the relationship between prices and taxes was observed, first of all, in the processes of distribution and redistribution of net income. The state strictly planned turnover tax and various types of deductions from profits in the price structure. In countries with a market economy and a transitional economy, the relationship between prices and taxes is predetermined not only in the production process, but also by the conditions of sale, depending on the elasticity of supply and demand. It is the relationship between supply and demand that largely determines the distribution of the tax burden between manufacturers and consumers . The practice of changing prices and taxes in many countries shows that rising prices for such product groups as alcoholic beverages, tobacco products, and gasoline only slightly reduce their consumption. As a consequence, the general trend in the development of tax systems is the establishment of high excise taxes on these product groups. Meanwhile, it was a mistake to assign the main role in expanding the tax burden only to the market. In fact, when making specific decisions on the introduction of certain taxes, the state is obliged to take into account the consequences of their establishment on the structure and price level. The main goal of tax policy is to provide budgets of different levels with financial resources in sufficient quantities. Uninterrupted replenishment of budget revenues is the basis for economically increasing the well-being of the population, strengthening defense capabilities, and solving environmental and other pressing problems of society. Of no small importance is the implementation of distribution and redistribution processes with the help of taxes, especially between the center and the regions. The implementation of tax policy is carried out through the tax mechanism, which is a set of forms and methods of tax relations between the state and taxpayers. The tax mechanism must be considered at the macro and micro levels. At the macro level the tax mechanism includes forecasting; regulation, control. Tax forecasting serves as the basis for developing the socio-economic development of a country, region, and municipalities for a certain period. It is the tax forecast that makes it possible to justify, taking into account objective economic conditions, the volumes of tax revenues at different levels. Without reliable forecasting tools, it is impossible to develop an effective tax and budget policy for the country. In the course of tax forecasting, it is possible to justify proposals for the use of specific taxes, their rates, and benefits for their use. In the process of tax forecasting, issues of regulating tax relations between the center and the subjects of the Federation, the subjects of the Federation and regions, cities and municipalities are resolved. Especially many problems arise in the distribution of tax revenues between the center and the subjects of the Federation. A special place in the tax mechanism belongs to control. Tax control is designed to ensure the completeness of tax revenues to the budget. An important task of tax control is to create conditions that prevent taxpayers from evading tax. So that there is tax control effective, an appropriate regulatory environment is required, i.e. it is necessary to create a land cadastre, a real estate cadastre, a complete register of taxpayers. The main forms and methods of tax control are defined by the Tax Code of the Russian Federation. One of the main forms of control is tax audit. It should be especially emphasized that all links of the tax mechanism are closely interconnected. If one link is insufficiently debugged, other links become less productive. Thus, errors in tax forecasting lead to disproportions in the ratios of budget revenues at different levels. At the micro level, an important component of the tax mechanism is tax planning, designed to ensure the optimization of tax payments of an enterprise. In conditions of high tax burden, optimization of tax payments encourages the enterprise to identify financial reserves in order to use them more efficiently. Tax planning is closely interconnected with elements of the tax mechanism at the macro level, because tax management organizations - taxpayers carry out in the macroeconomic environment. The scientific object of tax planning is the economic relationship of taxpayers with the state, which arises in the process of generating budget revenues and materializes in tax payments. Taking into account the specific socio-economic situation, the state can either make partial changes to the tax system, or radically change it, i.e. implement tax reform. In connection with the collapse of the USSR, the transition to market relations for modern Russia, the most important task was the formation of a tax system. The foundations of the current tax system were largely laid in the early 90s. last century. However, solving such major problems as reducing the tax burden, simplifying the tax system, increasing the level of administration, creating equal conditions for taxpayers in order to ensure conditions for achieving high rates of economic growth, was possible only with tax reform. During its implementation in 2000-2004. Many tax problems were solved, the bulk of the so-called turnover taxes were abolished, a single tax rate on personal income was introduced (one of the lowest in the world), a single social tax was introduced with a regressive scale for its calculation, and the income tax rate was significantly reduced. Exclusively Legal support plays an important role in debugging the tax mechanism. The tax mechanism of Russia is regulated by many legislative norms set out in the Constitution of the Russian Federation, the Civil Code of the Russian Federation, Customs, Water, Land and other codes and regulations. The main normative act is the Tax Code of the Russian Federation, which is designed to harmonize the relationship between the state and taxpayers, ensure the stability of the tax system, and uniform interpretation of specific tax situations. - Conclusion - The tax system is one of the main elements of a market economy. It acts as the main instrument of the state’s influence on the development of the economy, determining the priorities of economic and social development. In this regard, it is necessary that the Russian tax system be adapted to new social relations and consistent with global experience. Bibliography 1. Sokurenko “Taxes and tax deductions in the Russian Federation”, M., 2002.2. Rusakova I.G. “Taxes and taxation”, M., 2004.3. Tax Code of the Russian Federation.4. Law of the Russian Federation “On the fundamentals of the tax system in the Russian Federation.”5. Uvarov S.A. “All taxes in Russia” commentary, M., 2003.

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

Taxes and taxation

Introduction

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

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

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

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

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

1. 1. The essence of tax

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

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

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

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

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

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

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

non-taxable minimum taxable object;

exemption from taxation of certain elements of the tax object;

exemption from tax payments for individuals or categories of payers;

lowering tax rates;

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

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

other tax benefits. "

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

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

1. 1. 1. Functions of taxes

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

Taxes perform three important functions.

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

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

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

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

1. 1. 2. Types of taxes

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

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

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

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

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

1. 2. Russian tax system

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Modern tax principles are as follows:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Canada. 29

Great Britain. 40

Australia. 47

Japan. 50

Italy. 51

Germany. 53

France. 57

Sweden. 72

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

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

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

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

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

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

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

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

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

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

II. Contradictions of the current Russian tax system

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

direct strengthening of tax pressure on enterprises and entrepreneurs. "

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

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

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

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

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

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

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

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

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

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

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

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

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

2. 4. Instability of the Russian tax system

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

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

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

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

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

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

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

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

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

Ways to reform the tax system

Russian Federation

3. 1. Ways to reform the legal framework

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

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

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

3. 2. Proposals of Russian economists

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

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

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

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

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

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

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

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

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

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

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

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

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

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

detailed regulation of “deadlines in tax relations”;

creation of commissions on tax disputes;

formation of the Tax Policy Committee;

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

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

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

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

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

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

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

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

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

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

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

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

3. 3. Taxes and investments

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

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

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

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

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

3. 4. Theoretical heritage

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

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

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

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

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

Personal income taxes. 40

Corporate income taxes. 10

Social contributions. thirty

Value added tax. 10

Customs duties. 5

Other taxes and tax revenues. 5

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

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

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

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

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

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

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

3. 4. 2. Benefits

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

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

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

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

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

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

This is the case with taxation of investment in industry.

3. 4. 3. Taxation of Syrian enterprises

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

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

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

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

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

2 20001-50000 14

3 50001-100000 18

4 100001-120000 22

5 120001-400000 26

6 400001-600000 30

7 600001-800000 35

8 800000-1000000 40

9 over 1000000 45

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

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

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

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

Thus, Syria has a progressive tax scale.

3. 4. 4. Swedish tax system model

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

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

The main goal of the current ruling party in Sweden is

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

How do Swedish leaders want to achieve their goal?

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

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

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

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

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

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

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

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

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

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

3. 4. 5. In the end

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

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

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

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

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

Discussion of draft tax laws should be open and transparent.

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

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

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

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

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

Conclusion

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

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

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

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

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

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

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

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

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

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

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

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

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

Bibliography

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

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

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

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

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

Subject Description: “Taxes and Taxation”

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

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

Literature

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

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Tax system in a market economy

1.1 Essence, structure and basic principles of taxation

tax market economy

The system of taxes and fees of countries is a set of taxes and fees, grouped in a certain way and interconnected with each other, the collection of which is provided for by tax legislation. The Law of the Russian Federation “On the Fundamentals of the Tax System in the Russian Federation” provided for 53 types of taxes and fees (when collecting sales tax - 36), and according to the Tax Code of the Russian Federation there are significantly fewer of them - 28 (when collecting real estate tax, even less - 25) .

At the same time, any system is an integral complex of interconnected elements, which, while acting as a system of a lower order, at the same time represent an element of a system of a higher order. Such a system of a higher order in relation to the system of taxes and fees of the Russian Federation is the tax system.

The tax system is a system of social relations regulated by the rules of law that develops in the field of taxation, based on certain principles.

The tax system of the Russian Federation, in particular, includes:

System of taxes and fees of the Russian Federation;

System of tax legal relations;

System of participants in tax legal relations;

Regulatory and legal framework for taxation.

The current tax system of the country, in accordance with the Tax Code of the Russian Federation, is represented by the diagram

In Russia, the role of individual taxes in budget revenues is somewhat different.

The effective functioning of a country's tax system is aimed at achieving several objectives. First of all, the tax system must intensively solve the fiscal redistribution problem, i.e. by redistributing the income of entrepreneurs and the population, to provide financial resources for the revenue side of the state budget (in developed countries, taxes cover on average up to 90% of state budget revenues). This system should function in such a way that, at a minimum, it does not undermine incentives for production and economic activity in general, but, at best, contributes to the formation and strengthening of such incentives.

According to the Ministry of Taxes and Duties of the Russian Federation, the decisive role in the formation of the budget system belongs to four taxes: VAT, excise taxes, corporate income taxes and personal income tax; they account for ∼ of all revenues in the consolidated budget.

conglomerate.

The mechanism for implementing the principles of its functioning is determined by the Tax Code of the Russian Federation (part one).

The Tax Code of the Russian Federation (Article 7) formulates the basic principles of the tax system regulating taxation throughout Russia:

1) Each person (legal or individual) is obliged to pay taxes established by tax legislation, in respect of which this person is a taxpayer.

2) Taxes are established for the purpose of financial support for the functioning and development of society.

3) Taxes cannot be applied based on political, ideological, ethnic, religious and other similar criteria.

4) The establishment of taxes that violate the economic space and tax system of the Russian Federation is not allowed.

5) It is not allowed to establish additional taxes, increase or differentiate tax rates and tax benefits depending on the form of ownership, organizational and legal form of the organization, citizenship of an individual, as well as on the state, region or geographical place of origin of the authorized capital (fund) or property of the taxpayer .

The principles of building the Russian tax system are illustrated in the appendix

2. The Tax Code of the Russian Federation reflected all the properties of the economy and politics of the transition period. On the one hand, a fundamental contribution was made to the development of the Russian tax system, and on the other, the principles of taxation were layered on the traditions of administrative management. In this state, it is difficult for the Russian tax system to develop in line with mobile social and market relations.

Tax is a form of forced alienation of the results of activities of entities implementing their tax obligation into state or municipal property, which is contributed to the budget of the appropriate level (or trust fund) on the basis of the law (or an act of a local government body) and acts as mandatory, non-targeted, unconditional, free and non-refundable payment.

Direct taxes-- taxes levied directly on the income and property of the taxpayer.

Direct taxes include: profit tax (income) of enterprises and organizations, land tax, personal income tax, property taxes of legal entities and individuals, the possession and use of which serve as the basis for taxation.

The Russian Federation has the following system of main direct taxes:

1. Direct taxes withheld from legal entities - corporate profit tax (corporate tax), corporate property tax, etc.

2. Direct taxes levied on individuals (population) - personal income tax, property tax on the population, tax on vehicle owners, etc.

Direct taxes are divided into real, which are levied on certain types of taxpayer property, and personal, which are levied in accordance with the amount of income, taking into account the tax benefits provided. The final payer of direct taxes is the owner of the property (income)

Indirect taxes- taxes on goods and services: value added tax; excise taxes (taxes directly included in the price of a product or service); for inheritance; for transactions with real estate and securities and others. They are partially or fully transferred to the price of the product or service.

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

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

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

Currently, the basis of the tax system of the Russian Federation consists of taxes such as income tax on legal entities, income tax on citizens, and two indirect taxes - value added and excise taxes. The entire composition of taxes and fees of the domestic taxation system is divided into two interacting subsystems:

Direct taxation;

Indirect taxation.

Criteria

1. Equality of obligations. This criterion is based on the socially accepted understanding of justice. The state's right to coercion (forced collection of taxes) must apply equally to all citizens. Since people are in different economic situations, they need to be grouped into more homogeneous groups. Differentiation should be made according to clear criteria related to the results of the actions of individuals, and not to their innate qualities. Equality of obligations is considered vertically and horizontally.

Vertical equality implies that different demands are placed on individuals from different groups. For example, people with low incomes pay less tax.

Horizontal equality assumes that people in the same position fulfill the same obligations (i.e., there is no discrimination by race, gender, religion; the same income pays the same tax).

2. Economic neutrality reflects the efficiency of the tax system. This criterion evaluates the impact of taxes on the market behavior of consumers and producers, as well as on the efficiency of allocating scarce resources.

As shown above, most taxes affect the motivation of economic agents, encouraging them to make decisions that differ from those that were made in the absence of this tax. Such taxes are called distortionary. A tax that does not have this effect is non-distorting (for example, a one-time poll tax). Ideally, a tax system should consist of non-distorting taxes, but such a system does not meet other criteria.

3. Organizational (or administrative) simplicity is associated with the costs of collecting taxes. The costs of collecting taxes include the costs of maintaining the tax system, the costs of time and money of payers associated with determining the tax amounts due, transferring them to the budget and documenting the correct payment of taxes, consultation costs, etc.

The simpler the constructed system, the lower the costs of its operation.

4. Tax flexibility presupposes the ability of the system to adequately respond to changes in the macroeconomic situation, primarily to changing phases of the business cycle.

An example of a flexible tax is income tax, which smoothes the business cycle and acts as a built-in stabilizer. In the recovery phase, this tax restrains entrepreneurial activity, since the tax burden increases rather than profit growth. Conversely, during the recession stage, the tax burden decreases faster than profits, which encourages entrepreneurs to increase their activity.

5. Transparency - implies the possibility of control of the tax system by the bulk of taxpayers. People should clearly understand what taxes they pay, at what rate, how payment is made, etc. From this point of view, indirect (a buyer in a store cannot estimate VAT, customs duty, etc., included in the price of a product), unmarked (since it is unknown for what purposes they will be used), and organizationally complex taxes are not transparent .