In order for the state to influence the state of the economy, it needs certain financial resources. Their source is taxes and fees, which direct funds to the state budget.

The essence of tax and tax system

In order to better understand the essence of the topic, it is better to initially determine the meaning of key terms.

A tax is understood as a mandatory payment that the state collects from organizations and individuals. It takes the form of alienation of funds received by payers in the process of conducting business activities or operational financial management. The purpose of such alienation is extremely simple and boils down to financial support for the activities of state entities and municipal institutions.

When we talk about a fee, we mean a mandatory contribution, which is also levied on individuals and companies, but in this case for actions on the part of the state that are in the interests of payers.

As for the tax system, this term is used to define the set of legal and economic relations that develop on the basis of the process of redistribution of resources that have monetary value. In other words, this is a unilateral forced seizure of a certain part of the income of individual and corporate owners for subsequent statewide use of these resources.

The essence of tax and its functions

It will be much easier to determine the essence of taxes and fees if you study the key functions that they perform.

The first function is fiscal. This means that taxes are the main instrument through which government financial resources are generated. We are talking about extra-budgetary and budgetary funds.

The second function that reveals the essence of a tax is its regulatory or economic impact. With the help of various taxes, the state is able to stimulate and exert other types of influence on the economic interests of business entities. The purpose of such influence can be defined as quantitative and qualitative regulation of reproduction parameters.

It is also important to note the fact that the tax system is determined not only by the totality of fees and taxes. An important role is played by the principles of its construction, which are fixed in taxation conditions. Thus, such a system is a procedure for changing, maintaining, establishing and canceling various mandatory payments to the budget. This system also includes the procedure for distributing funds received by the state between different types of budgets. The essence of the tax is also characterized by the regulation of the duties and rights of payers, the responsibility of tax subjects and the organization of control and reporting that relate to the payment process.

Indirect taxes

This type of tax is included in the form of a surcharge on the price of a product or service. They are not directly related to the payer's property or income. But they are directly related to revenue. This means that the owner of an enterprise that provides any services or produces any product deducts a certain amount from the profit of his company to the state. In this case, it is the consumer who turns out to be the final payer of indirect fees, because he buys a product or service at a cost that already includes the amount paid to the state.

This information allows you to significantly better understand the essence of taxes. If we pay attention to the Russian Federation, then the indirect group includes tax on the sale of fuels and lubricants, customs duties, VAT and excise taxes.

Direct taxes

This type of taxation is established for a specific area of ​​activity, property and income. If we look at historical data, we can see that this method of filling the budget was the earliest form that was used to collect financial resources in the public interest.

Without this type of taxation it is difficult to imagine the essence of tax and the tax system. The types of taxes in Russia that fall into this category are social contributions to extra-budgetary funds, any types of income tax (on profit or income of enterprises, as well as individuals), as well as property taxes.

Federal and regional taxes

Paying attention to the category of payments, which is defined as federal contributions, it is worth noting that these are payments that are mandatory throughout the Russian Federation. They are established by the Tax Code. All funds collected in this way go to the federal budget. As for the procedure for distributing received resources between budgets of different levels, it can change under the influence of a special representative body of the state.

Regional payments mean payments that are obligatory for deduction in the territory of specific constituent entities of the Russian Federation. The essence and elements of a tax of this type are as follows: a regional tax includes benefits, a rate (within the limits established by the Tax Code), terms and procedure for payment. The main elements also include a reporting form for a specific regional fee.

Other types

Delving into the essence of the tax system, it is worth considering other types of payments. A good place to start is with general taxes. Their main mission is to provide capital and current government expenditures. Those funds that come from such fees do not have an initially defined purpose for use. This may be personal income tax, profit tax, etc.

The regressive type is characterized by the fact that the amount of withdrawal is inversely proportional to the value of the object of taxation. But in the case of progressive taxes, the rate increases as the value of the property increases.

The group of proportional fees includes those types of taxation that are set at a fixed percentage in relation to the tax base (the payer’s property or his income), regardless of its value.

There are also special taxes. They are characterized by their intended purpose, since they are tied to specific state expenditures or special extra-budgetary and budgetary funds. This group includes contributions that go to road and federal extra-budgetary funds of a social nature, as well as payments for natural resources, land tax, etc.

You also need to pay attention to local taxes. To establish and put them into effect, regulatory legal acts adopted by local governments are used. It is important that only in the territory of the relevant municipalities will the payment of such fees be considered mandatory.

Income tax

This type of payment should be given special attention since it is one of the key ways to attract funds to the federal budget. The essence of income tax comes down to the fact that all organizations and enterprises that are legal entities are defined as objects of taxation.

Moreover, the forms of ownership and management do not matter in this situation, the main thing is that there is the fact of conducting entrepreneurial activity.

Income tax payers

To understand the essence of corporate income tax, you need to determine which companies and enterprises are payers in this case. To do this, it makes sense to distinguish two key groups:

Foreign organizations that use permanent representative offices to carry out their activities in the Russian Federation. This also includes companies that make a profit in Russia, but at the same time have a central office in another country.

Russian companies.

There are organizations that are not defined as income tax payers. We are talking about UTII payers in terms of income received from activities and small businesses that have switched to a simplified taxation system. This type of fee is also irrelevant for organizations whose activities relate to the gambling business and agricultural activities, where profits are generated in a special way.

Object of taxation

The gross profit of the company is determined as such an object, which, in fact, is the sum of several quantities:

• losses or profits from fixed assets and other property of the enterprise;
• profit or loss from the sale of works, services and products;
• income received from non-operating operations, which are reduced by the amount of expenses for the same operations.

Since the economic essence of income tax comes down to taxing the income of an enterprise, it is worth determining what is meant by this term.

The following are recognized as profit:

• in the case of Russian organizations - the income that was received, taking into account their reduction by the amount of expenses incurred;
• for foreign organizations - income received from any sources in the Russian Federation;
• for foreign companies that use representative offices to carry out their activities, this is the income received through these representative offices, reduced by the amount of expenses.

Types of income of the organization

If we classify company profits, we can distinguish 2 key groups:

• non-operating income;
• profit received through the sale of property rights, works or services.

It is important to understand that profit can include those incomes that were received both through the sale of goods of own production and products purchased earlier. Revenue for goods is determined based on the summation of all receipts related to payments for goods or services sold.

Also, the economic essence of income tax implies the taxation of income that was received both in rubles and in foreign currency.

How does the tax apply to individuals?

In addition to organizations, income tax applies to resident individuals receiving income of foreign and domestic origin, as well as non-resident individuals who receive profit through transactions within the Russian Federation.

The essence of the personal income tax comes down to the mandatory participation of citizens in supporting the state with part of their income. In response, the state provides the population with access to certain indivisible benefits. This balance must always be maintained, otherwise citizens will not have sufficient motivation to pay taxes on their income.

VAT

The essence of the value added tax, which is indirect, comes down to the withdrawal to the state budget of a certain part of the added value generated at all stages of production of products, works or services. Payment is made as the company's goods are sold.

As for interest rates, they may differ depending on the object of taxation. Determination of taxable turnover is based on the cost of products that are sold. This includes any types of funds received by the company if they were received after payment for goods supplied by the organization.

Individual entrepreneurs, enterprises, as well as those persons who move goods across the customs border of the Russian Federation can be identified as payers; they are the ones who make transfers. But in essence, the final VAT payer is still the buyer.

It is worth considering the essence of transport tax. It is mandatory to pay on the territory of specific constituent entities of the Russian Federation. As for the objects of taxation, they are vehicles that were registered on the territory of the Russian Federation.

In order to determine the amount shown to be paid, you need to multiply the number of horsepower of the vehicle engine by the number of months of ownership per year and the tax rate, which may vary depending on the region.

The use of the tax system is a necessary measure for harmonious interaction between the state and citizens, as well as stable economic growth of the country.

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

If we consider the functions of taxes in society, then first of all it should be noted that taxes directly implement their social purpose as an instrument of cost distribution and redistribution of state income. At the same time, it should be noted that at the practical level, taxation performs several functions, each of which implements one or another purpose of taxes. Interacting, these functions form a system.

Considering the modern taxation system, we can conclude that at this stage taxes perform the following main functions:

1. The fiscal function is the main function of taxation, through which the main purpose of taxes is realized: the formation and mobilization of the state’s financial resources, as well as the accumulation of funds in the budget for the implementation of national or targeted state programs. All other functions of taxation can be called derivatives in relation to this one. In any case, along with purely fiscal goals, taxes can also pursue other goals, such as economic or social ones. That is, financial goals, while the most significant, are not exclusive.

2. The distribution (social) function of taxes consists of redistributing public income between different categories of the population. Through taxation, the maintenance of social balance is achieved by changing the ratio between the incomes of individual social groups in order to smooth out inequality between them. In other words, funds are transferred in favor of weaker and unprotected categories of citizens by imposing the tax burden on stronger categories of payers.

Most government production and services are financed by taxes collected and then distributed more or less freely to citizens. This applies to education, medical care, raising children and a number of other areas. The goal is to make the distribution of vital funds more equal.

As a result, part of the income of some is withdrawn and transferred to others. A striking example of the implementation of the fiscal distribution function is excise taxes, established, as a rule, on certain types of goods and, first of all, luxury goods, as well as progressive taxation mechanisms. In some socially oriented countries (Sweden, Norway, Switzerland), it is recognized almost at the official level that taxes represent a payment by the high-income part of the population to the less income part for social stability.

3. Control function. Through taxes, the state exercises control over the financial and economic activities of organizations and citizens, as well as sources of income and expenses. Thanks to the monetary assessment of tax amounts, it is possible to quantitatively compare income indicators with the state's needs for financial resources. Thanks to the control function, the effectiveness of the tax system is assessed and control over activities and financial flows is ensured. In addition, through the control function of taxation, the need to make changes to the tax system and budget policy is identified.

4. Incentive function of taxes. The taxation procedure may reflect the recognition by the state of the special services of certain categories of citizens to society (providing tax benefits to participants in the Great Patriotic War, Heroes of the USSR and Russia, etc.). However, this function is a simple adaptation of tax mechanisms in order to implement the state’s social policy and is more of an accompanying function than a leading one.

5. Regulatory function of taxes. Already in the Roman Empire, taxes served not only a fiscal purpose - in some cases they were also given the function of managing social processes. However, the question of the place and significance of taxes as a regulator of certain social relations still does not have a unanimous assessment.

Taxes are classified according to various criteria.

1. Based on the method of withdrawal, two types of taxes are distinguished:

direct taxes are levied directly on income and property (income tax, property tax, income tax);

indirect taxes are established in the form of surcharges on the price or tariff. The final payer of such taxes is the consumer (VAT, excise taxes, customs duties).

2. Based on their impact, taxes are divided into:

proportional are taxes whose rates are set at a fixed percentage of income or property value;

progressive are taxes, the rates of which increase with the increase in the value of the object of taxation;

Degressive or regressive are taxes, the rates of which decrease as the value of the object of taxation increases.

3. According to purpose, they are distinguished:

a) general taxes - funds from which are not assigned to individual areas of state expenditure (income tax, VAT, personal income tax);

b) marked (special) taxes - have a specific purpose (land tax, unified social tax).

4. By subject of payment there are:

a) taxes levied on individuals;

b) taxes levied on legal entities.

5. By object of taxation they divide:

property taxes;

resource taxes (rent payments);

taxes levied on revenue or income;

consumption taxes.

6. According to the source of payment, there are:

Taxes attributable to individual income;

Taxes attributed to production and distribution costs;

Taxes attributable to financial results;

Taxes levied on sales proceeds.

The essence and types of taxes. Tax system of Russia.

Plan

Introduction………………………………………………………………………………….. 4

1. The essence of taxes……………………………………………………... 5

2.Types of taxes………………………………………………………………………………8

3.Tax system in Russia…………………………………………... 12

Conclusion………………………………………………………………. 16

List of references……………………………………………………… 18

Introduction.

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 source 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.

Taxes became known a long time ago, at the dawn of human civilization. Their appearance is associated with the very first social needs.

In the development of forms and methods of collecting taxes, three major stages can be distinguished.

At the initial stage of the development of society (from the ancient world to the beginning of the Middle Ages), the state did not have a financial apparatus capable of determining how much and what kind of taxes needed to be collected. Only the total amount of funds that it was desirable to receive was determined; the process of collecting taxes was entrusted to the city or community.

At the second stage (XVI - early XIX centuries), the state organizes a network of government institutions, including financial ones, and takes on some of the functions of replenishing the treasury: it sets a tax quota, monitors the tax collection process, and limits this process more. or less wide frames.

And, finally, the third, modern stage - the state takes into its own hands all the functions of establishing and collecting taxes, since today there is a wide practice of the state applying tax rules. Regional and local authorities play the role of assistants to the state, having varying degrees of independence.

An important place is given to taxes as an economic lever through which the state influences the market economy. 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 purpose of this test is to study taxes and the tax system of Russia. To achieve this goal, it is necessary to solve the following tasks:

1. Identify the essence of tax and the tax system.

2. Consider existing types of taxes.

3. Study the features of the tax system of the Russian Federation.

The essence of taxes.

The existence of any modern state is inextricably linked with taxes. Taxes play a vital role among government revenues, as they account for more than 80% of the federal budget revenues.

Tax is understood as a mandatory, individually gratuitous payment levied on organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management for the purpose of financial support for the activities of the state and (or) municipalities. 1

Due to tradition, a payment that is a tax can be called a duty or fee.

A fee is understood as a mandatory fee collected from organizations and individuals, the payment of which is one of the conditions for government bodies to carry out legally significant actions in relation to fee payers. 2

The tax is individually gratuitous, collected on the basis of irrevocability by methods of state coercion and is not in the nature of punishment or indemnity (i.e., tribute, forced monetary collection). Taxes are set unilaterally by the legislature.

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

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

It is provided that the same object can be subject to one type of tax only once during the taxation period specified by law.

The subject of the tax is the taxpayer, that is, an individual or legal entity. The amount of the tax amount (the so-called tax burden) depends, first of all, on the tax base and tax rate. The tax base is the amount on which the tax is levied, and the tax rate is the amount on which the tax is levied.

By legislative acts, the state establishes specific methods of calculation, methods and terms for paying and collecting taxes. The procedure for calculating tax is the specific procedure for paying tax, which is established by tax legislation. The procedure and timing of tax payment is the deadline within which the tax must be paid, and which is stipulated in the legislation, and for its violation, regardless of the taxpayer’s fault, a penalty is charged depending on the overdue period.

Taxes perform five important functions, each of which reveals their essence and realizes their purpose as an instrument of financial policy.

In all states, under all social formations, taxes were primarily carried out fiscal function - the withdrawal of part of the income of enterprises and citizens for the maintenance of the state apparatus, the defense of the country and that part of the non-productive sphere that does not have its own sources of income, or they are insufficient to ensure the proper level of development - cultural institutions, health care, education, etc.

Social or redistributive tax function. Through taxes, funds are concentrated in the state budget, which are then directed to solving national economic problems, both industrial and social, and financing large intersectoral, complex target programs: scientific, technical, economic and others. With the help of taxes, the state redistributes part of the profits of enterprises and entrepreneurs, the income of citizens, directing it to the development of production and social infrastructure, to investments in capital-intensive and resource-intensive industries with long payback periods (railroads, highways, extractive industries, power plants, etc.).

Taxes play a decisive role in the formation of the revenue side of the state budget. Plays an important role regulating a function that cannot be dispensed with in an economy based on commodity-money relations. A market economy in developed countries is a regulated economy, where taxes play a central role in the regulatory system itself. The development of a market economy is regulated by financial and economic methods - through the use of a well-functioning taxation system, maneuvering loan capital and interest rates, allocating capital investments and subsidies from the budget, etc. Taxes occupy a central place in this set of economic methods. By manipulating tax rates, benefits and fines, changing tax conditions, introducing some taxes and eliminating others, the state creates conditions for the accelerated development of certain industries and productions, and contributes to solving pressing problems for society.

Control tax function. Its essence lies in the quantitative reflection and correspondence of tax payments and tax revenues. The implementation of the tax control function, its completeness and depth, to a certain extent, depends on tax discipline. Its essence is that taxpayers (legal entities and individuals) pay taxes established by law on time and in full. The practice of tax authorities shows that violation of the deadlines and completeness of tax payments is a frequent occurrence.

This distinction between the functions of the tax system is conditional, since they are all intertwined and carried out simultaneously.

Types of taxes.

There are two types of taxes.

First type - taxes on income and propertyquality:

income tax and corporate income tax;

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, they are called straight taxes.

Second type - 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.

This indirect taxes. They are partially or fully transferred to the price of the product or service.

Direct taxes are difficult to pass on to the consumer. Of these, the easiest thing to deal with is taxes on land and other real estate: they are included in rent and rent, and the price of agricultural products. Indirect taxes are passed on to the final consumer depending on the degree of elasticity of demand for goods and services subject to these taxes. The less elastic the demand, the more of the tax is passed on to the consumer. The less elastic the supply, the less of the tax is passed on to the consumer, and the more is paid out of profits. In the long run, supply elasticity increases, and an increasing share of indirect taxes is passed on to the consumer. In the case of high elasticity of demand, an increase in indirect taxes can lead to a reduction in consumption, and in the case of high elasticity of supply, a reduction in net profit, which will cause a reduction in investment or capital transfer V other areas of activity.

There are also fixed, proportional, progressive and regressive tax rates.

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

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

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

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

Introduction

1. Economic essence and functions of taxes. Types of taxes and their characteristics

1.1 The essence and main functions of taxes

1.2 Types of taxes

1.3 Tax principles

2. The role of taxes in modern society. Modern tax system and its components

2.1 Taxes in the system of financial relations

2.2 The role of taxes in the redistribution of national income

Conclusion

Bibliography

Applications

Introduction

Relevance of the topic.

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

Taxes have been known to people since ancient times, when they appeared in the form of tribute, taxes. The emergence of taxes is associated with the need to maintain the state. Their inevitability is so obvious that back in 1789, Benjamin Franklin, one of the authors of the US Declaration of Independence, wrote: “In this world nothing can be sure of anything, except death and taxes.”

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.

In a market economy, taxes are one of the most important levers of state influence on economic processes; they serve as financial filling for budgets at various levels for the implementation of life-supporting functions of the state. The success of their receipt and taxpayers’ understanding of the objective need to pay taxes are largely determined by the level of tax culture of society, which cannot be formed without an adequate educational process for younger generations. It is possible and even necessary, through the education system, the media, and visual propaganda, to form among Russians a conscious idea that taxes are not only a forced alienation of property, but also a set payment for public goods consumed by each citizen, a way of redistributing the social product from rich to poor , and tax evasion is one of the most serious crimes.

Taxation problems have constantly occupied the minds of economists, philosophers, and statesmen from various eras. F. Aquinas (1225 or 1226 - 1274) defined taxes as a permitted form of robbery. C. Montesquieu (1689-1755) believed that 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. And one of the founders of the theory of taxation, A. Smith (1723 - 1790), said that taxes for those who pay them are a sign not of slavery, but of freedom.

A. Smith, in his classic work “An Inquiry into the Nature and Causes of the Wealth of Nations,” considered the basic principles of taxation to be universality, justice, certainty and convenience.

Among the economic levers with which the state influences the market economy, taxes play an important role. 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. 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.

Taxes account for up to 90% of all revenues to the budgets of industrialized countries.

Therefore, not only the current financial capabilities of the state, but also investment potential, the capacity of the consumer market and economic growth depend on the “quality” of the tax system, on whether an optimal compromise has been achieved between the fiscal (fiscal) interests of the authorities and the interests of market economy subjects. generally.

Elaboration of the problem.

I.A. Maiburov wrote that taxes and fees are the core of the existence of any state. I.V. Gorsky insists on a fiscal function. In his opinion, it contains the meaning, internal purpose, logical and historical driver of the tax. D.G. Chernik, G.B. Polyak and A.N. Romanov, limit themselves to considering two functions - fiscal and regulatory, inherent in highly developed market relations. A.V. Bryzgalin, V.G. Panskov is of the opinion about the multifunctional manifestation of the essence of taxes.

The purpose of this work- explore taxes and the tax system of Russia.

Problems to be solved:

Ø we will clarify the essence of taxes and the main functions of taxes;

Ø we will give a general description of taxes and consider in detail all federal, regional and local taxes;

Ø We study how taxes affect the system of financial relations;

Ø Let's analyze how taxes are reflected in the redistribution of national wealth.

tax taxation function financial

Object of study This work is the Russian taxation system.

Subject of research are economic relations between the state and individuals and legal entities in connection with the collection of taxes.

Research methodology: comparison method; index grouping method; economic analysis; forecasting; synthesis; method of forming logic.

Practical significance of the work: theoretical and practical aspects of the work can be used in teaching disciplines: taxation, economics, budget system.

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

In a market economy, taxes play such an important role that we can say with confidence: without a well-established, clearly operating tax system that meets the conditions for the development of social production, an effective market economy is impossible.

1. Economic essence and functions of taxes. Types of taxes and their characteristics

1.1 The essence and main functions of taxes

Taxes, both in the past and today, permeate all socio-economic spheres of society. Not a single state, as a political organization of society, can do without tax revenues. Taxes, being a social category, reflect the specific historical and economic conditions of life of people and the state. The economic essence of taxes is characterized by the monetary relations that develop between the state and legal entities and individuals. These monetary relations are objectively conditioned and have a specific social purpose - the mobilization of funds at the disposal of the state. Therefore, tax can be considered as an economic category with its inherent functions. Thus, taxation is a certain set of economic (financial) and organizational-legal relations, expressing the forced-imperious, irrevocable and gratuitous withdrawal of part of the income of legal entities and individuals in favor of the state and local authorities.

Taxes, as noted by K. Marx and F. Engels, appeared with the division of society into classes and the emergence of the state, as “contributions from citizens necessary for the maintenance of public power.” .

Historically, taxes arose with the division of society into social groups and the emergence of the state. Their socio-economic essence, functions and role are determined by the economic and political structure of society, the nature and objectives of the state.

So, taxes, tax policy, tax system, taxation are constantly in the center of attention of the entire society in any state, but not everyone who expresses various opinions about taxes has a deep understanding of their economic content, nature and social significance.

The definition of the concept of “tax” is closely related to the category of “state”. It depends not only on the theoretical concepts that reveal this concept, existing at a certain time among any nations and peoples, but also on the level of development of the state itself, the state of its economy (the basis) of socio-political relations. Familiarity with the tax system is enough to judge what stage of development the state is at.

At each stage of development of society, the concept of “tax” is increasingly clarified and supplemented with new characteristics. This process is carried out simultaneously with the development of theoretical views on the state, the main goals of its functioning, forms of existence and methods of managing society. Taxes are a necessary link in economic relations, and because of this, in all economic theories of the past and present, the authors necessarily consider the problems of taxation, strive to determine the place of taxes in the economic system, their purpose and options for constructing tax collection systems.

Economists, studying taxation, gave taxes various definitions. Studying the economic essence of taxes, the classic of bourgeois political economy D. Ricardo wrote: “Taxes constitute that portion of the country’s labor that comes at the disposal of the government; they are always paid, ultimately, from capital or from income.”

K. Marx, analyzing capitalist relations of production, noted: “Taxes are the economic embodiment of the existence of the state.”

Later, at the beginning of the twentieth century, the definition of taxes was given by the Russian scientist Alexander Sokolov: “A tax must be understood as a forced fee levied by the state government from individual economic entities or households to cover its expenses or to achieve any objectives of economic policy, without providing payers with its special equivalent."

At the same time, the Tax Code, adopted in July 1998, established in Article 8: “A tax is understood as a mandatory, individually gratuitous payment levied on organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management of funds in for the purpose of financial support for the activities of the state and (or) municipalities."

The definition of the Tax Code did not include an important feature of taxes - the ability to use them to influence economic processes.

The main features of the tax: the unilateral nature of its establishment; gratuitousness; forced nature of payments.

As commodity-money relations develop, state property is gradually reduced and income from it is reduced to a minimum. At the same time, old functions of the state are expanding and new ones are appearing, which means expenses are increasing. The reduction of the state's own revenues leads to the fact that taxes become the main type of state income.

The need for taxes arises from the functions and tasks of the state (political, economic, social), for the implementation of which income is required.

Taxes as a form of withdrawal by the state of part of society’s income are determined by a number of factors:

Development of social division of the population into social groups;

2. the emergence of independent subjects of commodity-money relations;

The emergence of a state apparatus capable of protecting and protecting the population from internal and external enemies.

Apart from taxes, the state essentially has no other methods of mobilizing revenues into the treasury. It can use government loans to cover expenses, but they must be repaid and interest must be paid, which also requires additional revenue. Under special circumstances, the government resorts to issuing money into circulation, but this is associated with severe economic consequences for the country - inflation. As a result, the state’s main income is taxes; it has not invented other, more acceptable sources in market conditions. Although there have been cases in history when taxes were not used as state income (USSR, Kuwait).

Currently, taxes, which are the most important means of generating the state's financial resources, account for 0.8 to 0.9 of all treasury revenues in different countries. In the Russian Federation, more than 90% of taxes (including road taxes) also go to the general revenues of the federal budget.

Of course, taxation in any country cannot be something unchanged, simply because it is not only a fiscal mechanism, but also an instrument of state policy, which. changing, dooms the taxation system to change. In conditions of high tax rates, incorrect or insufficient consideration of the tax factor can lead to very unfavorable consequences or even cause bankruptcy of the enterprise. On the other hand, the correct use of benefits and discounts provided for by tax legislation can ensure not only the safety of the resulting financial savings, but also the possibility of financing the expansion of activities, new investments through tax savings or even through the return of tax payments from the treasury.

But taxes are not only an economic category, but also a financial category at the same time. As a financial category, taxes express the general properties inherent in all financial relations, and their distinctive features and characteristics, their own form of movement, that is, functions that distinguish them from the entire set of financial relations.

Of course, taxation in any country cannot be something unchanged, simply because it is not only a fiscal mechanism, but also an instrument of state policy, which, when changing, dooms the taxation system to change. In conditions of high tax rates, incorrect or insufficient consideration of the tax factor can lead to very unfavorable consequences or even cause bankruptcy of the enterprise.

On the other hand, the correct use of benefits and discounts provided for by tax legislation can ensure not only the safety of the resulting financial savings, but also the possibility of financing the expansion of activities, new investments through tax savings or even through the return of tax payments from the treasury.

Functions of any economic category reveal its essence, internal content and social purpose. The functions of taxes, expressing their socio-economic essence, make it possible to understand taxes and their relationship with other economic categories.

So, the functions of taxes should reveal the essential properties and internal content of taxes as an economic category, and also express the social purpose of taxation as the basis of redistribution relations in the process of creating social wealth and a method of mobilizing financial resources at the disposal of the state.

In the economic environment there is still no consensus on the composition and content of tax functions. Existing approaches to the problem of tax functions can be divided into three groups.

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

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

While defending the position of the multiplicity of tax functions, one cannot fail to notice the rather conventional nature of any attempt to break down the entire range of manifestations of tax properties into individual component elements. The whole point is that the functions of taxes do not manifest themselves independently of one another, they are interconnected and interdependent, representing an inextricable unity. At the same time, this unity does not exclude their mutual and internal inconsistency, the possibility of priority implementation of one function to the detriment of others, which once again highlights a certain independence of each function and the prospects of studying all their diversity.

At the practical level, taxation performs several functions, each of which implements one or another purpose of taxes. Interacting with each other, these functions form a system.

Considering the modern taxation system, different authors highlight different functions of taxes. To the number main functions of taxes include: Appendix 2

· fiscal;

· distribution;

· regulating;

social

· control;

· incentive.

Fiscal function is the main function of taxation. Through this function, the main purpose of taxes is realized: the formation and mobilization of the state’s financial resources, as well as the accumulation of funds in the budget for the implementation of national or targeted state programs. All other functions of taxation can be called derivatives of fiscal.

Distribution function taxes consist of the redistribution of public income between different categories of the population.

The meaning of the function is that funds are transferred in favor of weaker and unprotected categories of citizens by imposing the tax burden on stronger categories of the population. The result of this is the withdrawal of part of the income from some and its transfer to others. An example of the implementation of the fiscal distribution function can be excise taxes, established, as a rule, on certain types of goods, primarily on luxury goods, as well as progressive taxation mechanisms.

Redistribution function The tax system has a pronounced social character. An appropriately structured tax system makes it possible to give a market economy a social orientation, as has been done in Germany, Sweden, and many other countries. This is achieved by establishing progressive tax rates, directing a significant part of the budget to the social needs of the population, and complete or partial tax exemption for citizens in need of social protection.

With the development of the economic system, the need arose for a certain corrective influence of the state on macroeconomic parameters, which gave rise to the regulatory (or distribution) function of taxes.

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

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

Through the regulatory function, the redistribution of part of the income of firms, households, industries, and regions is ensured through the state budget.

Tax regulation has been actively practiced since the 1930s. XX century, within the framework of Keynesian economic policy.

Regulatory function carried out through the establishment of taxes and differentiation of tax rates. Tax regulation has a stimulating or restraining effect on production, investment and effective demand of the population. Thus, a general reduction in taxes leads to an increase in net profits and stimulates economic activity, investment and employment. Increasing taxes is the usual way to combat the “overheating” of market conditions.

Tax regulation also plays a significant role in foreign economic activity. Changes in customs duties significantly affect foreign trade turnover.

According to the prominent English economist J. Keynes, taxes exist in society solely to regulate economic relations.

The regulatory function is aimed at achieving, through tax mechanisms, certain objectives of the state’s tax policy. This feature has three subfunctions: stimulating, destimulating and reproductive.

Stimulating subfunction aimed at supporting the development of certain economic processes. They are implemented through a system of benefits and tax exemptions. The current tax system provides a wide range of tax benefits to small businesses, enterprises of the disabled, agricultural producers, organizations making capital investments in production and charitable activities, etc.

The stimulating effect of taxes is realized through a system of selective benefits, exceptions, preferences while maintaining the general principles and structure of tax legislation. Such benefits are provided, as a rule, with the condition of their intended use by taxpayers in accordance with the economic policy of the state.

Social function is, in essence, a synthesis of the distribution and regulatory functions of taxes. Its purpose is to ensure and protect the constitutional rights of citizens. It is necessary to ensure horizontal equity - persons with equal income and property must pay equal taxes; and vertical equity - social strata that receive large incomes and have significant assets must pay significantly higher taxes, which through various transfer mechanisms must be transferred to the relatively poor. A number of specific mechanisms for implementing the social function of taxes provided for by the second part of the Tax Code of the Russian Federation include a single social tax (contribution); In addition, in relation to the personal income tax, the following lists are provided: income not subject to taxation; standard tax deductions; professional tax deductions. At the same time, Article 224 contains a list of income on which tax is levied at increased rates.

Through progressive taxation, the relationship between the incomes of individual social groups changes, thereby smoothing out inequality between them and maintaining social consensus. The social function of taxes is realized through the establishment of a tax-free minimum income, the provision of benefits and discounts on taxes to certain layers and groups of the population (large families, pensioners, disabled people and some other categories of citizens).

Disstimulating subfunction, on the contrary, is aimed at establishing obstacles to the development of any economic processes through the tax burden. This is done by introducing increased tax rates (for example, for casinos until 2001, the income tax rate was set at 90%), establishing a tax on the export of capital, increased customs duties, property taxes, excise taxes and others.

Reproductive subfunction is intended to accumulate funds for the restoration of used resources. This subfunction is performed by deductions for the reproduction of the mineral resource base and payment for water. It should be noted that tax incentives for investment, agriculture and other sectors of the national economy in isolation from other economic factors do not bring the desired result, since investment processes are not determined by tax benefits, but by the needs of production development and business expansion.

The sub-function of reproduction (including environmental protection measures) is implemented through a system of tax payments and fees accumulated by the state and intended to restore spent resources (primarily natural ones), as well as expand the degree of their involvement in production in order to achieve economic growth. These deductions, as a rule, have a clear industry focus. These types of taxes and fees include a tax on the use of subsoil, a tax on the reproduction of the mineral resource base, a fee for the right to use objects of the animal world and aquatic biological resources, a forest tax, a water tax, an environmental tax, a property tax, a road tax, a transport tax. tax, land tax.

At the same time, the regulatory function of taxes acts immediately and directly with a disincentive tax approach. The creation of an exorbitant tax burden almost always entails a decline in production due to a loss of efficiency. For example, the exorbitant tax burden on the Russian peasantry in the 30s of the 20th century (under the guise of class struggle against the kulaks) led to its liquidation within a few years. In our time, the introduction of a 70% tax on profits from activities related to video display has led to the disappearance of video salons, which were very popular among the population in the late 80s and early 90s. Disincentivizing imports by imposing increased duties (policy of protectionism) also entails a sharp reduction in the import of certain goods.

Control function.

Through taxes, the state exercises control over the financial and economic activities of organizations and citizens, as well as sources of income and expenses. By monetary assessment of tax amounts, it is possible to quantitatively compare income indicators with the state's needs for financial resources. Thanks to the control function, the effectiveness of the tax system is assessed and control over activities and financial flows is ensured.

Through the control function of taxation, the need to make changes to the tax system and budget policy of the state is identified.

Incentive function.

The taxation procedure may reflect the recognition by the state of the special services of certain categories of citizens to society (providing tax benefits to participants of the Second World War, Heroes of the Soviet Union, Heroes of Russia, and others). This function represents the adaptation of tax mechanisms to implement the state's social policy. Deductions are made from the taxable income of individuals for the maintenance of children and dependents, in connection with the construction or purchase of housing, and the implementation of charitable activities. According to part two of the Tax Code of the Russian Federation, taxable income will decrease due to other social expenses: paid education for children, purchase of medicines.

The functions of taxes are inextricably linked with each other. For example, the implementation of the fiscal function makes it possible to satisfy social (collective) needs. Through regulatory and social functions, counterbalances are created to the excessive fiscal burden, that is, socio-economic mechanisms are formed that ensure a balance of corporate, personal and state economic interests.

Currently, the Russian tax system is characterized by a predominantly fiscal nature, which makes it difficult to implement the incentive and regulatory principles inherent in the tax.

The essence of the fiscal function is to ensure the receipt of the necessary funds into budgets of different levels to cover government expenses. In all states, under all social formations, taxes primarily performed a fiscal function, i.e. provided financing for public expenditures, primarily government expenditures. However, this does not mean that stimulating and regulatory functions are less important. The fulfillment of regulatory and stimulating functions is achieved through the participation of the state in the reproduction process, but not in the form of direct policy intervention, but by managing investment flows in individual sectors, strengthening or weakening the processes of capital accumulation in various sectors of the economy, expanding or reducing the effective demand of the population.

However, there are differences between the stimulating and regulating functions of taxes. If the regulatory action is focused on the sectoral and national economic level, i.e. on macroeconomic processes and proportions, then the stimulating role is closer to microeconomics and takes into account the interests of a specific economic entity. The regulatory and stimulating role of taxes is manifested by influencing supply and demand, investment and savings, the scale and rate of growth of production in general and individual sectors of the economy. This impact is achieved through changes in tax rates, the use of benefits and sanctions, tax credits and deferred payments.

Conclusion: the use of taxes is one of the economic methods of managing 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 enterprise profit are generated.

1.2 Types of taxes

The variety of taxes, differing in terms of taxation, collection and regulation mechanisms, necessitates their systematization and classification. In addition, classification is extremely necessary for various international comparisons, because the tax systems of different countries differ quite significantly and direct comparisons across the entire list of taxes are simply not feasible; they will lead to erroneous theoretical conclusions, and therefore to incorrect practical decisions.

Let's consider the classifying characteristics and the corresponding tax classifications, schematically presented in Appendix 1:

1. Classification according to the degree of translation, dividing taxes into:

· straight;

· indirect - this is the most famous and historically traditional classification of taxes.

Direct taxes are levied directly at a rate or in a fixed amount on the income or property of the taxpayer, so that he feels them in the form of shortfall in income. Direct taxes include personal income tax, corporate income tax, property taxes, inheritance and gift taxes, land tax, taxes regulating environmental management processes, and a number of others.

Direct taxes are divided into real and personal.

Real taxes are imposed on certain types of taxpayer property (land, real estate, etc.) on the basis of the cadastre - a list of taxable objects, compiled on the basis of their external characteristics and taking into account the average, and not the actual profitability of a particular object. Real taxes are levied on the basis of ownership of property, regardless of the financial status and income of the taxpayer. Depending on the object of taxation, direct real income includes: land payment, real estate tax, house tax, trade tax, etc.

Personal taxes, unlike real taxes, take into account the taxpayer’s solvency; when collecting them, the objects of taxation (income, property) are determined individually for each payer, taking into account the benefits provided to him. Depending on the object of taxation, the following types of direct personal taxes are distinguished: personal income tax, corporate income tax (firms), excess profit tax, inheritance and gift tax, etc.

Indirect taxes are levied in a different, less “visible” way, through the introduction of government surcharges on the prices of goods and services paid by the buyer and received by the state budget. Indirect taxes include excise taxes, customs duties (taxes on exports and imports), sales taxes, tax turnover, value added tax. Indirect taxes are also called unconditional due to the fact that they are not directly related to the taxpayer’s income and are levied regardless of the final results of activity or profit.

Direct taxes apply to the stages of production and sales of products, while indirect taxes regulate the processes of distribution and consumption to a greater extent. Therefore, if direct taxes are taxes on income, then indirect taxes can in a certain sense be considered taxes on expenses, thereby emphasizing that they are more related to the stage of consumption in an equilibrium economy.

It should be noted that this classification, although the most popular in the theory and practice of taxation, is by no means universal.

Firstly, not all taxes can be allocated to these groups with absolute certainty. For example, the dilemma of assigning so-called resource taxes to one group or another will be quite controversial: mineral extraction tax, water tax, fees for the use of wildlife and aquatic biological resources. They can be classified as direct taxes, since they are associated with the fact of using state property. But such an attribution will be very conditional, because these taxes are completely passed on to the consumer, but not through a premium to the price, but through the price of the product itself. With the same degree of convention, they can be attributed to indirect taxes.

Secondly, the very fact of tax delegability must be perceived with a certain degree of conditionality. Not all indirect taxes are fully passed on to the consumer. The determining factor here is the different price elasticities of different products. At the same time, direct taxes, through the possibility of increasing the price of a product, in certain cases are transferred to the consumer no worse than indirect ones. The greatest degree of differentiation of the fiscal purpose of these groups of taxes is achieved in a perfectly competitive market, and the least - in a monopolistic market.

2. Classification of taxes by object of taxation - classification according to which taxes can be differentiated:

· from income (actual and imputed);

· from property (property);

· from the use of resources (rental);

· consumption (individual, universal, monopoly);

Property taxes - These are taxes levied on organizations or individuals based on their ownership of certain property or transactions involving its sale (purchase).

Income tax - These are taxes levied on organizations or individuals when they receive income. These taxes are entirely determined by the taxpayer's ability to pay. There are income taxes:

· Actual, i.e. levied on the basis of actual income received;

· Imputed, levied on income, which is established in advance by the state based on what income the taxpayer should conditionally receive by engaging in this type of business activity.

Consumption taxes - These are taxes levied in the process of turnover of goods, divided in turn into:

· Individual - these taxes are imposed on the consumption of strictly defined groups of goods.

· Universal - they apply to all goods, with certain exceptions, such as VAT.

· Monopoly - they are taxed on the production and (or) sale of certain types of goods, which are the exclusive prerogative of the state

Taxes on resource use - These are taxes levied in the process of using natural resources, and they are also called rent taxes because their establishment and collection are in most cases associated with the formation and receipt of rent.

· from legal entities;

· physical;

· mixed is also quite common.

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

4. Classification of taxes by taxation method demanded by administrative practice. Here taxes are differentiated depending on the method of determining the tax salary:

· "according to declaration";

· "at the source";

· "by notice".

The most common way to determine the tax salary, which is included in the vast majority of taxes, is “according to the declaration,” i.e. the amount of tax declared (declared) by the taxpayer himself.

The “at source” method is laid down in taxes that provide for the institution of tax agents, who are charged with the obligation, when paying income in favor of the taxpayer, to withhold and transfer the tax to the budget until its actual payment. In its pure form, this method is implemented only in personal income tax, but there is also a limited use of tax agents in VAT and corporate income tax.

The “by notification” method is used more often in taxes with immobile objects of taxation, when state bodies compile a complete register (cadastre) of these objects, and the tax authority calculates and notifies the taxpayer. This method is implemented in taxes: land, property of individuals, transport (for individuals).

5. Classification according to the applicable rate, taxes are divided into:

· progressive;

· regressive;

· proportional;

· equal.

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

In case of taxes with equal rates For each subject, an equal amount of tax is established regardless of the income or property status of the taxpayer. It performed exclusively fiscal and redistribution functions. This includes the most ancient and simplest type of taxation - capitation. In the Russian Empire, to maintain the army in peacetime, per capita taxation was introduced by Peter I after the census of the male population in 1718-1724. In 1724, the per capita tax was set at 74 kopecks. per year (dividing 5.4 million taxable souls into annual expenses for maintaining the army of 4 million rubles). The poll tax for the bulk of the Russian population was abolished only on May 14, 1883.

According to taxes with proportional rates for each payer the obligation is established to pay the state the same part of his income or share of property; those. The tax is paid according to each person's means. It is precisely this approach - a tax rate of 13% of the income of individuals for the overwhelming number of taxpayers - that is laid down in Article 224, Part II of the Tax Code of the Russian Federation.

In taxes with progressive rates the tax rate increases as the tax base grows. The following may be used:

· simple digit progression, the essence of which is that steps (categories) are established for the total size of the tax base and for each higher rank an increasing amount of tax is determined;

· simple relative progression, in which certain sizes are also established for the total size of the tax base, but different rates are determined for each category. According to this system, in particular, the logic of income taxation for US citizens is built - with the growth of the tax base, depending on the category of taxable income, the rates change as follows: 15% - 28% - 33% - 28%;

· complex progression, in which the tax base is divided into tax categories and each category is taxed separately at its own rate, which does not depend on the overall size of the tax base. In particular, according to such a system, income tax was paid from individuals of the Russian Federation in the period from 1992 to 1999 (Complex progression was used in Russia, for example, when taxing income received in the regions of the Far North and equivalent areas, where a special “northern tax” was paid in addition allowance", a minimum tax of 12% was paid on it, regardless of the total value of the tax base).

In taxes with regressive rates the amount of tax payments is in a certain regression to the amount of income, profit or property of the taxpayer, i.e. Such rates apply as a decreasing percentage to the value of the taxable object. Thus, the use of these taxes in the tax system creates its regressive nature, increasing the inequality of citizens after paying taxes. A typical example is the Unified Social Tax (UST).

Depending on the method of establishing tax rates, the following are distinguished:

1) Taxes with fixed (specific) rates - the rate is set in an absolute, fixed monetary amount per unit of measurement of the tax base; These include a significant part of excise taxes, water tax, fees for the use of fauna and aquatic biological resources, most of the state duty, transport tax, and gambling tax.

2) taxes with interest (ad valorem) rates - the rate is set as a percentage of the valuation of the taxable object (tax base); These include personal income tax, VAT, and income tax.

3) tax with combined (mixed) rates - the rate is established by combining (combining) specific and ad valorem rates; As a rule, the ad valorem rate is used as the main one here, but its application is limited to a specific rate below and (or) above a certain amount of the tax base; A typical example of such a tax is the unified social tax.

6. Classification of taxes by purpose divides them into:

· abstract;

· targeted.

Abstract ( general) taxes, entering the budget of any level, are depersonalized and spent on purposes determined by the priorities of the corresponding budget, i.e. revenues from general taxes are the main source of income for multi-level budgets.

In any tax system, such taxes include the vast majority.

Unlike common targeted(special) taxes have a predetermined purpose and are strictly assigned to certain types of expenses. As a rule, the budgets of the corresponding state extra-budgetary funds are formed through special taxes. A typical example of a special tax is the unified social tax, the revenue from which is formed by the budgets of three state extra-budgetary funds: pension, compulsory health insurance and social insurance.

7. Classification of taxes by payment deadlines means that taxes are distinguished:

· urgent;

· periodic.

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

Periodic ( regular or current) are taxes, the payment of which is systematically regular within the time limits established by law.

8. Classification by accounting sources of payment differentiates taxes according to specific sources of their payment as part of the enterprise’s revenue and its structural elements. Such sources may include:

· revenues from sales;

· production cost;

· financial results of operations before income tax;

· wages and business income;

· gross taxable profit and other income of the enterprise.

This classification is in significant demand, primarily from taxpayers engaged in business activities and the tax authorities inspecting them. For taxes paid by individuals who do not carry out this activity, this classification is not applicable.

To taxes and fees, paid from sales proceeds, include: VAT, customs duties, as well as unified taxes paid by organizations when applying special tax regimes.

Taxes and fees, attributable to the cost of production, are: Unified Social Tax (for taxpayers making payments to individuals), excise taxes, state duties, transport and land taxes paid in connection with business activities, mineral extraction tax, water tax, fees for the use of objects of the natural world and aquatic biological resources.

To taxes attributable to the financial result of activities, include tax on property of organizations and on the gambling business.

To taxes attributable to wages and business income, include: personal income tax and unified social tax (for lawyers, individual entrepreneurs on their own income), as well as unified taxes paid by individual entrepreneurs when applying special tax regimes.

Tax, paid from gross non-taxable profit, is the corporate income tax.

9. Classification of taxes by board level divides all taxes into: Appendix 3

· federal;

· regional;

· local.

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

TO federal taxes include:

· Value added tax (VAT);

· Excise duties;

· Personal income tax (NDFL);

· Unified social tax (UST);

· Corporate income tax;

· Fees for the use of wildlife and for the use of aquatic biological resources;

· Water tax;

· Government duty;

· Mineral extraction tax.

TO regional taxes include:

· Sales tax;

· Transport tax;

· Tax on gambling business;

TO local taxes include:

· Land tax;

· Property tax for individuals.

Since 1992, a new tax system has been in effect in our country. The basic principles of its construction were determined by the law “On the Fundamentals of the Tax System in the Russian Federation” dated December 28, 1991 (introduced from January 1, 1992). It established a list of taxes, fees, duties and other payments going into the budget system, defines payers, their rights and obligations, as well as the rights and obligations of tax authorities. The establishment and abolition of taxes, fees, duties and other payments, as well as benefits for their payers, is carried out by the highest legislative body and in accordance with the above law. The basis of the tax system of the Russian Federation is the following taxes: value added tax, income tax, profit tax, excise taxes. They bring the main income to the budget, are the main regulators and the tax base of the state. The budget structure of the Russian Federation, like many European countries, provides that regional and local taxes serve only as an addition to the revenue side of the respective budgets. The main part of their formation is the deduction from federal taxes.

Conclusion: from the presented set, the unconditional significance of four classifications should be highlighted. Of greatest theoretical and methodological importance is the division of taxes into direct and indirect, and from a practical point of view, for a federal state, such as Russia, the division of taxes by level of government is of fundamental importance. For the purposes of maintaining the system of national accounts in Russia, two classification criteria are used in combination: by the object of taxation and by the source of payment. All other classifications have largely local theoretical and practical relevance.

1.3 Tax principles

Tax principles - these are essential, basic provisions concerning the feasibility and assessment of taxes as an economic phenomenon. Developed in the XYII-XIX centuries. and refined in the 20th century. Taking into account economic realities, taxation principles can currently be classified in certain areas. Thus, the principles of taxation are divided into: economic, organizational and legal.

The main ones are economic principles- essential, basic provisions concerning the feasibility and assessment of taxes as an economic phenomenon. The fundamental principles were formulated by A. Smith in 1776 in his work “An Inquiry into the Nature and Causes of the Wealth of Nations.”

1. The principle of uniformity (fairness) consists in the equal obligation of all persons to take a material part in financing national needs in proportion to their income, which they receive under the auspices of the state. This is how this principle is stated by A. Smith: “The subjects of the state should, as far as possible, according to their ability and strength, participate in the maintenance of the government, that is, according to the income that they enjoy under the patronage and protection of the state. Compliance with this provision or neglect of it leads to called equality or inequality of taxation." This is not just a theoretical premise, but a condition necessary for fair and efficient tax collection. In our practice, this condition, unfortunately, is not always met. For example, certain types of taxes are calculated on an accrual basis from the beginning of the year. It would seem that this is being done justifiably, but since taxes are levied monthly, this approach leads to the fact that the unity of the moment of receipt of income and the collection of tax on it is not observed. As a result, a situation is possible where, if there is income for a certain period of time and its corresponding taxation for the same period, the absence of income (loss) for a subsequent period leads to a refund of the tax already paid. Such a system does not stimulate the effective activities of organizations. The incomplete implementation of this principle is also evidenced by the fact that no more than a quarter of all taxpayers pay taxes regularly.

2.The principle of certainty. This principle is, as A. Smith wrote in his works, that “the tax that an individual is obliged to pay must be precisely determined and not arbitrary. The due date, the method of payment and the amount of payment - all this must be clear and defined for the payer and for any other person", i.e. This principle presupposes the absence of arbitrariness in taxation, the actions of tax authorities and taxpayers, and the presence of clear methods for collecting and paying taxes. Unfortunately, at present in the Russian Federation, in addition to the basic laws on taxes, there are a lot of by-laws, methodological recommendations, explanations, which sometimes even contradict each other, and this does not bring clarity to the calculation and collection of taxes, i.e. Taxpayers are essentially operating in a state of uncertainty. In addition, amendments to legislative and regulatory acts during the year lead to a violation of this basic rule.

3.The principle of convenience of payment for taxpayers Adam Smith stated: “Every tax ought to be levied at the time and in the manner when and how it may be most convenient for the payer to pay it.” One cannot but agree with this rule, since the state must take into account the interests of those whose funds support it. The rule speaks of the need to eliminate formalities and simplify the act of paying tax, timing the tax payment to the time of receipt of income. However, Russian legislation, for example on income tax, provides for advance payments, i.e. payments before actual receipt of income.

The established deadlines for payment of the main types of taxes have a negative impact on the state of working capital of organizations, since they practically coincide. Consequently, this principle is not fully implemented in domestic practice.

. The principle of cheapness (thrift): A. Smith wrote“Every tax should be so conceived and designed that it takes and retains as little as possible from the pockets of the people beyond what it brings to the treasury of the state.” This is a requirement to rationalize the taxation system and reduce the costs of collecting taxes, which should be less than the tax revenues themselves. It is desirable that there are no taxes whose collection costs exceed the amount of taxes collected. Therefore, taxation should not be excessive; taxpayers should have funds left to enable expanded reproduction. The tax system should not contain low-effective taxes, the costs of collecting which are equal to or exceed the revenues themselves. And this principle has not yet been fully implemented in our tax practice.

Thus, the principles considered have not lost their relevance today. Their violation results in burdensome taxes, slows down investment processes, and leads to serious stratification of society.

However, for the effective functioning of the tax system, knowledge of the essence, functions and principles of taxation is not always enough. Modern tax theories, in the search for optimal limits for the operation of taxes, build research on the analysis of a specific tax system, identifying its positive and negative consequences and adjusting its components. And although it is almost impossible to determine these boundaries, it is actually possible to trace the relationship between economic development, the share of tax revenues in the budget and the structure of taxes, and to identify tax patterns on this basis.

2. The role of taxes in modern society. Modern tax system and its components

2.1 Taxes in the system of financial relations

Taxes as a special form of financial relations ensure the generation of budget system revenues, which are used by state, government and local governments to finance necessary expenses. The tax system of modern society includes, firstly, a certain legally established set of taxes and fees paid by business entities and citizens, and, secondly, a set of government bodies called upon, in cooperation on a legislative basis, to ensure control over tax revenues into the budget system.

Taxes are a mandatory contribution to the budget of a certain level (federal, local, regional). The procedure for levying and collecting taxes is not arbitrary, but is strictly determined by the laws of the country.

The role of taxes in economic life is very large and has two sides: taxes are sources of funds entering the budget and extra-budgetary funds of the country, i.e. feed the entire social and public sphere of life of the country; By changing the amount of taxes and providing benefits for them, it is possible to regulate the economic activity of those branches of production that currently need support or, conversely, should be narrowed in the production cycle.

Improving tax relations is the most difficult area of ​​activity of government bodies of the Russian Federation. However, this is precisely what the economic and political situation in our country currently requires. Both methodological and methodological revision of the fundamentals of taxation are necessary in order to bring the tax system to an optimal level.

Taxes represent that part of the totality of financial relations that is associated with the formation of monetary revenues of the state (budgetary and extra-budgetary funds) necessary for it to perform its own functions. As an integral part of economic relations, taxes (through financial relations) belong to the economic basis. Taxes are an objective necessity, because they are determined by the needs of the progressive development of society.

As the productive forces develop and national wealth grows, the financing of relations regarding the formation, distribution and use of income from social production - economic entities, employees and the state - takes place. Primary income is generated in the production of goods and services, and constitutes the value of the GDP created in the country (the market value of all goods and services minus material costs). GDP includes wages and social contributions, gross profit of the economy, including mixed business income and depreciation, taxes on products and imports, and other taxes on production.

Wages form the primary income of hired workers, and the gross profit of the economy consists of the primary income of business entities. And, finally, they form the income of the state, the national economy and business conditions. These incomes are accumulated in the budget system and extra-budgetary funds - the pension fund, social insurance fund, State Employment Fund and compulsory health insurance funds.

Thus, at the stage of production of goods and services, part of the financial relations associated with the formation of primary income of social production is realized. Another part of financial relations covers the sphere of distribution of primary income of employees and business entities. A certain share of this income in the form of tax payments and non-tax deductions is accumulated in the budget system and state extra-budgetary funds. Economic entities from their primary income (balance of profit) before taxation of profits pay taxes to the budget system on property, for the maintenance of law enforcement agencies, for landscaping, for educational needs and other purposes, for advertising, for the maintenance of housing stock and social and cultural facilities and others.

Tax relations are part of financial relations, but differ from them in certain features.

Tax relations represent the relationship of the state, represented by its authorized bodies, with an unlimited number of taxpayers - individuals and legal entities - and are regulated by tax legislation. In these relations, the presence of two subjects is assumed - the state and taxpayers, between which there is a movement of value in monetary form and unilaterally - from the taxpayer to the state. There is no equivalence in these relations. Tax relations are the most conflicting area of ​​financial relations, where the polar interests of different social groups collide. The taxpayer transfers part of his income, property, capital free of charge in a forced manner, and the state receives it. The first subject strives to give as little as possible to his property, and the second - to receive as much as possible. The dispute is resolved amicably in the interests of the party that currently has power. Nowadays, tax relations are built on a legal basis and should extend to the new real value, leaving payers with capital for expanded production.

Tax relations, being part of the distribution process, are subject to the primary relations of production. They, changing depending on the requirements of production and exchange, are of a derivative nature in relation to them.

Tax relations have two sides: on the one hand, they, being a specific sphere of production relations, form the social content of taxes, on the other hand, being the material basis, they represent the real value of society’s funds, mobilized by the state.

1. Social content of taxes as a specific form of production relations makes it possible to penetrate into their deep essence, reveal their internal nature, and explain the role of taxes as a special participant in the production process, influencing its various aspects. This is especially important for modern society, when various methods of tax withdrawal, used and regulated by the state, create the appearance of independence of tax relations, their isolation from production relations. However, the latter is determined, subordinated, and directed by tax relations.

Expressing a narrower scope of industrial relations, i.e. part of redistribution relations, taxes, however, closely interact with the economic base, reflecting the emerging contradictions between production, exchange and consumption; supply and effective demand in society.

2. On the other hand, taxes have a material basis, those. represent the real value of society's funds mobilized to states. This mobilization of part of the national income in cash is carried out through the forced form of tax payments from the entire population of the country by the state. The part of the new value alienated and appropriated through political coercion turns into a centralized fund of the state’s financial resources, i.e. the basis of his life. A phenomenon visible on the surface of economic life - the formation of a state monetary fund - acts as the material content of taxes. Hence, taxes are a tool for accumulating part of the new value, which becomes the property of the state.

The prevailing part of tax withdrawals is not returned to the payer as a member of society, but is spent by the political authorities on administration, military purposes and other non-productive activities. Only a relatively small portion of tax revenues through the spending system can contribute to increasing the incomes of certain groups in society, and not necessarily those who pay taxes.

The application of taxes is one of the economic methods of management and ensuring the relationship of national interests with the commercial interests of entrepreneurs and enterprises, regardless of departmental subordination, forms of ownership and organizational and legal form of the enterprise. With the help of taxes, the relationships of entrepreneurs, enterprises of all forms of ownership with state and local budgets, with banks, as well as with higher organizations 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.

On the path to a market economy, taxes become the most effective tool for regulating new economic relations. In particular, they are designed to limit the spontaneity of market processes, influence the formation of production and social infrastructure, and tame inflation.

However, as the experience of developing prosperous countries shows, the success of national reform, first of all, depends on the reliability of state guarantees of freedom, the validity and stability of legal relations. The absence or ineffectiveness of such guarantees, as a rule, creates a threat to the economic security of the state, the reality of which in the conditions of Russian reality is evidenced by the crisis of non-payments, falling production volumes, inflation, etc.

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 income. 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.

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.

The tax system in our country is being created practically from scratch. Therefore, in the course of implementing tax laws, many acute problems arise regarding the relationship between taxpayers and the state, the responsibility of legal entities and individuals for compliance with tax legislation, the rights and responsibilities of tax authorities. The instability of our taxes, the constant revision of rates, the number of taxes, benefits, 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.

Taxes are characterized by both stability and mobility. The more stable the taxation system, the more confident the entrepreneur feels: he can calculate in advance and quite accurately what the effect of a particular business decision, transaction, or financial transaction 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 even more so - 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.

Conclusion: financial relations are multifaceted; they can take one or another form when performing certain financial and economic transactions. However, modification of the types of financial relations does not violate their original essence; they all arise at the time of distribution or redistribution of value in monetary form, and all of them are stock relations. In addition, modifications of the forms of financial relations are largely determined by the economic and financial-credit policies of the state, which is the essence of superstructural rather than basic relations.

2.2 The role of taxes in the redistribution of national income

Taxes, participating in the redistribution process, provide the state with financial resources. The material source of taxes is the new value created in production by labor, capital and natural resources, i.e. national income. When, in conditions of war or crisis, there is not enough national income to cover expenses, national wealth becomes the material source of taxes, i.e. total national income created by previous generations.

The national income produced in the production process is divided into two parts: one part goes to the owners - owners of capital and natural resources in the form of profit and income, the second - to hired workers in the form of wages, i.e. both parts become concrete income for the main social groups of society. This division of national income in production is the primary distribution and is in non-tax relations.

The state, having, as a rule, insignificant ownership of the means of production, essentially does not participate in the primary distribution of national income. The primary distribution of new value under market conditions is supplemented by secondary distribution or redistribution. With limited ownership of the means of production, the ruling power can receive its share of national income only through forced redistribution of national income. Taxes in these conditions become the main method of mobilizing part of the national income for the state. They participate only at the initial stage of the redistribution process - the formation of state monetary funds. The subsequent stage of redistribution - the use of funds by the state for national needs - goes beyond taxation and is an expression of state expenditures.

National wealth, according to the World Bank methodology, is a valuation of the totality of physical capital (understood as fixed production and non-productive assets, working capital), human capital (accumulated by the population of health, knowledge, skills and abilities used in production activities) and natural capital (natural environment and natural resource reserves). These types of capital are traditionally defined as factors of production. When they are used (consumed) in a certain period of time (usually a year), a gross domestic product (GDP) is created.

Gross domestic product is the market value of final goods and services produced by residents and non-residents of a given country on its territory over a certain period of time.

In the process of creating GDP and its distribution among the owners of factors of production through indirect and direct taxes, a partial withdrawal of income occurs in favor of the state, i.e. redistribution of already distributed GDP. It is in this process that the economic meaning of taxation lies.

The general initial source of tax deductions, fees, duties and other payments, regardless of the object of taxation, is the gross domestic product (GDP). GDP forms the primary monetary income of the main participants in social production and the state as the organizer of economic life on a national scale: wages of workers, profits of business entities and centralized income of the state (taxes to the budget, and social contributions to extra-budgetary funds). The formation of primary monetary income is not limited to the process of cost distribution of the gross domestic product. It continues in the distribution of monetary income of the main participants in social production in favor of the state: from workers - in the form of income tax, from business entities - in the form of income tax and other tax payments and fees attributed to financial results or paid from net profit (after payment income tax).

How does government spending increase a country's national wealth and subsequently the volume of GDP produced?

First, government spending directly increases the accumulation of all types of capital that form the basis of national wealth. Thus, expenses for exploration of mineral deposits, environmental protection measures and reproduction of renewable natural resources make it possible to preserve and even increase the natural capital available in the country. Socially oriented expenditures (health care, education) increase the country’s human potential. Economic expenditures (government investments, government orders, support for certain industries) increase the country’s physical capital.

Secondly, government spending increases the efficiency of using the types of capital accumulated in the country towards increasing GDP.

Thirdly, government spending stimulates an increase in demand for accumulated types of capital, i.e. on factors of production, thereby causing economic growth and development.

Consequently, most government expenditures (with the exception of administrative and managerial ones) stimulate the demand for factors of production, increase the efficiency of their use and directly increase their accumulation in the country. This is the essence of the positive relationship between taxes that provide government revenues, the state that uses these revenues for socially significant expenses, society that improves its social well-being through a guaranteed volume of public goods, and the economy that forms the basis for taxation and receives incentives through government spending. for your development.

Taxes, as noted earlier, participate in the redistribution process and provide the state with a centralized fund of the country's monetary resources. In the system of distribution of value in monetary form, they arise from the moment of real movement of monetary resources. The real movement of monetary resources does not mean settlement and monetary transactions, but the movement of monetary resources determined by the laws of expanded reproduction. After receiving the proceeds, its distribution begins. Consequently, expanded production creates the material basis for the distribution of value at the beginning of primary GDP and national income (where taxes are not involved), and then secondary. Changes occurring in reproduction (growth or contraction) affect taxes. This interaction is direct: an increase in the value of GDP and national income leads to an increase in tax revenues, and a decrease in the value of GDP and national income leads to a decrease in tax revenues.

Conclusion: Taxes play a decisive role in the process of redistribution of the country's gross domestic product and national income. In the course of distribution and redistribution of gross domestic product and national income, the fiscal and regulatory functions of taxes are realized. The state generates its revenues and purposefully influences the economy. Taxes affect capital at all stages of its circulation. If, in fulfilling their fiscal function, they influence only when capital changes from its commodity form to its monetary form and vice versa, then the tax regulation system, among other things, affects both the production and consumption stages. This allows the state to control the mass demand and supply of not only goods, but also capital, since income is the basis of the population’s demand and the end result of the functioning of capital in the production phase.

Consequently, taxes as a participant in the redistribution process depend on the volume of GDP value and national income. This is reflected on the second side of the redistribution process - the use of the value of GDP and national income by the state.

The state, when establishing a share of the cost of tax withdrawal, must not violate the correct relationship between the volumes of created and distributed value. If the distributed part of the value turns out to be greater than the created one, this will cause an expansion of the boundaries of the inflation tax. In this regard, it is necessary to establish a connection between taxation and reproductive proportions.

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

2.3 Main directions of tax policy of the Russian Federation for 2013 and for the planning period of 2014 and 2015. The main directions for improving tax policy in Russia at the current stage of development

The Government of the Russian Federation approved the main directions of tax policy for 2013, as well as for 2014 - 2015, proposed by the Russian Ministry of Finance. The document was prepared as part of the preparation of the draft federal budget for the next financial year and two-year planning period. It is not a normative legal act, however, on its basis, changes are developed that are introduced into tax legislation. Consequently, it is this document that entrepreneurs can rely on for long-term tax planning.

support for investment and human capital development;

improving taxation mechanisms for transactions with securities and financial instruments of futures transactions, as well as other financial transactions;

improving special tax regimes for small businesses;

development of mutual agreement procedures in tax relations.

In addition, the document contains measures aimed at increasing the budget:

taxation of natural resources;

excise taxation;

introduction of property tax;

improving corporate income tax;

improving tax administration;

combating tax evasion using low-tax jurisdictions;

insurance contributions for compulsory pension, medical and social insurance.

In order to support investment and human capital development, the authors of the Guidelines propose the following measures. First of all, it is planned to exempt from taxation some socially significant payments to individuals (grants, payments to unemployed citizens, amounts of payment for medical services by certain categories of employers, etc.). In addition, it is planned to adjust the procedure for providing property deductions for expenses on construction and purchase of housing. It is proposed to take into account the recently adopted decisions of the Constitutional Court of the Russian Federation on the receipt of a property deduction by parents purchasing at their own expense property in shared ownership with minor children, and came to the conclusion that it is necessary to establish a procedure for providing such a deduction in relation to the shares of minor children. According to the financial department, it is necessary to provide rules for obtaining a deduction when parents register property as the property of a minor child. The authors of the Guidelines indicated that the procedure for distributing deductions in cases of acquiring property into common shared or joint ownership should also be clarified

It is also proposed to introduce a property tax for individuals. As part of the planned introduction of this tax, the issue of luxury taxation will also be considered, which has been repeatedly raised in various bills, but so far none of them has been adopted. The tax amount is planned to be calculated based on the market cadastral value (and not the inventory value, which is determined by the BTI) at a rate of 0.05 to 0.3 percent. The highest rate will be set for the total cadastral value of all real estate over 300 million rubles. The creation of a single real estate object, including a land plot and buildings and structures located on it, is not currently planned, however, standard and social tax deductions will be provided for homeowners, the rates and amounts of which will be determined only after a mass assessment of real estate owned by individuals. The timing of the introduction of real estate taxes also directly depends on the period of assessment of capital construction.

In addition, starting from 2013, a minimum transport tax rate will be introduced (without the possibility of reducing it, but with the possibility of increasing it by the laws of the constituent entities of the Russian Federation) for passenger cars with an engine power over 410 hp. With. - 300 rub. with 1 l. With. It is also planned to increase by 5 times the average transport tax rates for powerful motorcycles, jet skis, boats and yachts (above except for sports ones used exclusively for participation in sports competitions).

It is planned to change the procedure for calculating corporate income tax, namely the current mechanism for restoring depreciation bonuses. The authors of the document propose to clarify the procedure for restoring this bonus in income. The depreciation bonus is applied in the case of the sale of objects in respect of which these investments were made earlier than five years from the date of their commissioning. According to the Ministry of Finance (with which the Government agreed), it is advisable to establish the following condition: when selling fixed assets to a person who is interdependent in relation to the taxpayer, the amounts of these capital expenses are subject to restoration. This proposal is aimed at creating a mechanism to prevent the abuse of this benefit by unscrupulous taxpayers who repeatedly apply bonus depreciation to the same fixed assets when they are resold to related parties.

From 2015, the growth rate of excise taxes on alcohol and tobacco should accelerate. In addition to other measures providing for an increase in the budget, it is planned to prepare proposals to improve the taxation mechanism for the extraction of certain types of minerals. In particular, the Government of the Russian Federation approved an increase in mineral extraction tax rates for natural gas producers.

As indicated in the Main Directions, it is planned to develop a methodology for assessing the effectiveness of tax benefits, taking into account, along with the shortfall in revenues of the budget system of the Russian Federation, the creation of favorable conditions for investment, as well as the results of taxpayers realizing the benefits received. At the same time, the list of tax benefits will be updated and updated annually.

It is also planned to organize work aimed at bringing accounting and tax accounting closer together (for example, it is proposed to abandon the rules for determining the indicators used in calculating the tax base that are different from the accounting rules).

In order to develop mutual agreement procedures, it is envisaged, in particular, to introduce mandatory pre-trial procedures for all acts of tax authorities, as well as to increase the period for filing an appeal from 10 days to one month in relation to a decision of the tax authority on prosecution that has not entered into force.

Particular attention in the Guidelines is paid to special tax regimes for small businesses. For example, it is proposed to introduce a patent taxation system for entrepreneurs from January 1, 2013 by separating it from the simplified tax system into an independent tax regime. From 2013, it is also planned to establish a voluntary transition to a taxation system in the form of UTII. As the scope of application of the patent system expands, UTII is expected to be abolished by 2018. It should be noted that the abolition of this special regime has been postponed for several years.

The Government of the Russian Federation, which has adopted the Main Directions, has made it clear that the regulatory authorities are going to take offshore companies seriously: in the coming years it is planned to introduce the institution of taxation of retained earnings of foreign controlled companies. It lies in the fact that such income, when calculating corporate income tax, can be considered as the result of the activities of the parent company. In this case, it will be economically unprofitable to withdraw funds offshore. However, before such a system works, the legislator will have to determine the status of a foreign controlled company, establish an obligation for Russian organizations to indicate all their foreign affiliates in tax returns, adjust the content of many existing bilateral and multilateral agreements on the exchange of information on tax matters (or enter into new agreements ), introduce into the legal field the concepts of actual recipient of income and tax residence of organizations, etc. .

The main directions for improving tax policy in Russia at the present stage of development.

Today, tax reform means, first of all, strengthening the tax system and improving it. To do this, it is necessary to significantly improve the quality of planning and financing of public expenditures, strengthen the revenue base of the budget system, and create the necessary mechanisms for monitoring the effectiveness of the use of public financial resources.

The “Main Directions” set the following tax policy goals:

Maintaining a constant level of the nominal tax burden in the medium term, subject to maintaining a balanced budget system;

Reducing the tax burden on taxpayers, which is possible with a balanced reduction in tax rates;

Carrying out structural reforms of the tax system - improving the quality of tax administration, neutrality and efficiency of basic taxes;

Unification of tax rates;

Increasing the efficiency and neutrality of the tax system through the introduction of modern approaches to tax administration, optimization of applied tax benefits and exemptions;

Integration of the Russian tax system into international tax relations.

In the future, when financial stabilization is established and the levers of market self-regulation of the economy are fully activated, the question of forming a balanced tax collection system that performs not only a fiscal, but also a regulatory stimulating function can be raised.

Reform of the current tax system should be carried out in the areas of creating favorable tax conditions for commodity producers, stimulating the investment of wages in investment programs, and ensuring preferential tax treatment for foreign capital attracted in order to solve priority problems in the 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.

Conclusion

Taxes in our lives determine a lot; the well-being of a country, a region, or a particular city depends on how much of it is collected. In difficult times for our country, taxes play a significant role in strengthening Russia’s economic position. Taxes have an important place among the economic levers with which the state influences the market economy. 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. Taxes, like the entire tax system, are a powerful tool for managing the economy in market conditions.

Taxes are mandatory, mainly monetary payments, established based on the realities of the economic basis, but strictly imperative;

2. Taxes express the universal coverage of income, groups of citizens, types of activities, types of enterprises, industries, as well as territories;

Taxes provide certainty of government revenue;

Taxes used to replenish budget revenues should not impede the development of production on a new structural and technical basis;

Taxes contain an organic combination and relative balance of two functions: fiscal and regulatory.

So, we have found out that the use of taxes is one of the economic methods of managing 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.

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.

We clarified that, being a factor in the redistribution of national income, taxes are designed to:

a) mitigate emerging “failures” in the distribution system;

b) interest (or not interest) people in the development of one or another form of activity.

As many centuries as the state has existed, taxes have existed for just as long, and economic theory has been searching for the principles of optimal taxation for just as long.

Of course, taxation in any country cannot be something unchanged, simply because it is not only a fiscal mechanism, but also an instrument of state policy, which, changing, dooms the taxation system to change. In conditions of high tax rates, incorrect or insufficient consideration of the tax factor can lead to very unfavorable consequences or even cause bankruptcy of the enterprise. On the other hand, the correct use of benefits and discounts provided for by tax legislation can ensure not only the safety of the resulting financial savings, but also the possibility of financing the expansion of activities, new investments through tax savings or even through the return of tax payments from the treasury.

We assessed that 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 income. 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.

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. Abrosimova I.V. Collection of tax at the expense of the taxpayer's property. // Accounting, 2003, No. 22.

2. Bryzgalin A.V. On the functions of taxation and the regulatory significance of taxes in the economy. // Taxes, 2000, No. 1

Boreyko A.A. "There are two problems in Russia: taxes and legislation." "Today" No. 68, 03/29/2001.

Grisimova E.N. Taxation: textbook. Benefit. - SPb.: SPb. University, 2003

Glukhov V.V., Dolde I.V., Taxes: theory and practice. - SPb.: Special. literature, 2002

Gavrilova N.A. Features of taxation of property of organizations. // Accounting, 2003, No. 2

Gutnov E.V. Legal significance of the object of taxation // Izv. universities Jurisprudence. 1998. No. 2.

Guskova M.F., P.F. Sterlikov, F.F. Sterlikov Economics: 100 questions - 100 answers: Textbook. allowance. - M.: Humanite. ed. Vlados center, 1999.

Ivlieva M.F. On the concept of tax and object of taxation // Bulletin of Moscow University. Ser. II, Law. 1997. No. 3.

Economics course: textbook. Ed. Raizberga R.A. - M.: INFRA - M., 1999

11. ConsultantPlus - reliable legal support: www.consultant.ru Main directions of tax policy of the Russian Federation for 2013 and for the planning period 2014-2015. date of publication on the website 04/28/2012

Larionov I.K. About the Russian tax system. - M.: Finance, 2006

Marx K., Engels F. Collected Works. - M.: Gospolitizdat, 1955 - T4

Marx K., Engels F. Works: 2nd edition, T 21

World economy: textbook. Manual for universities, 2nd edition. Ed. Nikolaeva I.P. - M.: UNITY - DANA, 2000

Mayburov I.A. and others. Theory and history of taxation, 2nd ed., revised. and additional - M.:. - 2011

Tax Code of the Russian Federation. Parts one and two: text with changes. and additional on May 10, 2011 - M.: Eksmo. 2011

Taxes and taxation. Ed. Romanovsky M.V. and Vrublevskaya O.V. 2nd edition. - St. Petersburg: Peter, 2001

Taxes and taxation. Ed. Maiburova I.A. 3rd edition. - M.: UNITY - DANA, 2009

Tax policy in Russia: problems and prospects. Ed. Gorsky I.V. M.: Finance and Statistics, 2003

Taxes: textbook. Ed. Chernika D.G. - M.: UNITY - DANA, 2003

Taxes and tax law: textbook. allowance. Ed. Bryzgalina A.V. - M.: Analytics - Press, 2000

Taxes and taxation. Ed. Polyaka G.B. and Romanova A.N. - M.: UNITY - DANA, 2003

Taxes and taxation. Ed. Alieva B.H. - M.: Finance and Statistics, 2005B

Fundamentals of economic theory: textbook. Ed. Kamaeva V.D. - M.: ed. Moscow State University named after N.E. Bauman, 2001

Panskov V.G. Russian taxation system: development problems. - M.: MCFR, 2004

Poponova P.A., Nesterov G.G., Terzidi A.V. Organization of tax accounting and tax control. - M.: EKSMO, 2006

Panskov V.G. Taxes and the tax system of the Russian Federation: textbook. - M.: Finance and Statistics, 2005

Riccardo D. The beginning of political economy and taxation. - M.: SOTSECGIZ, 1935

Russian newspaper No. 5769 dated 05/02/2012: - www.rg.ru/arhiv/rg/2012/05/02.html

Sokolov A.A. Theory of taxes. - M., 1928

Federal Law "On the Fundamentals of the Tax System of the Russian Federation" dated December 28, 1991

Federal taxes and fees from organizations. Ed. Pavlova L.P., Goncharenko L.I. M.: Status - Quo 97, 2004

Finance: textbook. manual, 4th edition. Ed. Kovaleva A.M. - M.: Finance and Statistics, 2000

Finance. Textbook / Ed. Prof. Kovaleva A.M. - 4th ed., revised. and additional - M.: Finance and Statistics, 2000.

Finance, money circulation and credit. Ed. Senchagova V.K., Arkhipova A.I. - M.: "Prospekt", 1999.

Finance: Textbook for Universities. Ed. Romanovsky M.V., Vrublevskoy O.V., Sabanti B.M. - M.: Publishing house. "Perspective"; Ed. "Urayt", 2000

Finance and Credit: textbook / M.L. Dyakonova, T.M. Kovaleva, T.N. Kuzmenko (and others); edited by prof. T.M. Kovaleva. - 4th ed., revised. and additional - M: KNORUS, 2008

Khodov V.L. Taxes and tax regulation of the economy. - M.: TEIS, 2005

Chernik D.G. Taxes in a market economy. - M.: Finance; UNITY, 2007

Chernik D.G., Pochinok A.P., Morozov V.P. Fundamentals of the tax system: textbook. manual for universities. - M.: Finance, UNITY, 2005

Shishkin A.F. Economic theory: textbook, 2nd edition. - M.: Humanite. Ed. VLADOS Center, 1996

Shulgin S.N. Reforming the tax system // Russian Tax Courier. - 2008. - No. 1. - P.2-6.

Economics: textbook. 3rd edition. Ed. Bulatova A.S. - M.: Yurist, 2002

Yutkina T.F. Taxes and taxation: textbook. - M.: INFRA - M., 2002

Yutkina T.F. Taxes and taxation: Textbook. Ed. 3rd, revised and additional - M.: INFRA-M, 2008.

Applications

Annex 1

Tax classification

By degree of arrangement
	indirect
By object of taxation	from property
	from income
	from consumption
	from the use of resources
By subject of taxation	from legal entities
	from individuals
	mixed
By taxation method	"at the source"
	"according to declaration"
	"by notice"
At the applicable rate	progressive
	regressive
	proportional
By purpose	abstract
By payment deadlines

1. The essence of taxes and their functions

Tax is one of the basic concepts of financial science. Financial science conducted research into the nature of tax within the framework of the doctrine of the state. Taxes are a later form of government revenue. Initially, taxes were called "auxilia" (aid) and were temporary. However, the formation of permanent government bodies and the creation of armies required large amounts of money, and taxes turned from a temporary into a permanent source of government revenue. The tax has both an economic and legal nature. The primary reason for the existence of tax relations is expressed in the need to redistribute part of the income to meet national needs.

Tax Code of the Russian Federation.

Article 2. Relations regulated by the legislation on taxes and fees

The legislation on taxes and fees regulates power relations regarding the establishment, introduction and collection of taxes and fees in the Russian Federation, as well as relations arising in the process of tax control, appealing acts of tax authorities, actions (inaction) of their officials and holding them accountable for committing tax violation.

To relations regarding the establishment, introduction and collection of customs duties, as well as to relations arising in the process of exercising control over the payment of customs duties, appealing acts of customs authorities, actions (inaction) of their officials and bringing perpetrators to justice, legislation on taxes and fees does not apply unless otherwise provided by this Code.

Taxation is a certain set of economic (financial) and legal relations that develop on the basis of the objective process of redistribution of the monetary form of value and expresses the unilateral, non-equivalent, forced-authority withdrawal of part of the income of corporate and individual owners for public use.

The Tax Code of the Russian Federation contains definitions of taxes and fees (Article 8).

Article 8. Concept of tax and fee

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

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

A tax is a mandatory, individual, gratuitous payment levied on organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management, for the purpose of financial support for the activities of the state and (or) municipalities. The economic essence of taxes is characterized by the monetary relations that develop between the state and legal entities and individuals who have a specific purpose - the mobilization of funds at the disposal of the state. In other words, taxes are a set of financial relations between business entities and citizens, on the one hand, and the state, on the other, associated with the formation of state funds for the latter to perform relevant functions. Theoretically, the economic nature of the tax lies in determining the source of taxation (capital, income) and the impact that the tax ultimately has on private households and the national economy as a whole. A fee is understood as a mandatory fee levied on organizations and individuals, the payment of which is one of the conditions for the commission of legally significant actions in the interests of fee payers by state bodies, local governments, other authorized bodies and officials, including the granting of certain rights and the issuance of permits (licenses). ). The most important feature of a tax and fee is its obligatory (compulsory) nature. The establishment of taxes and fees falls within the competence of representative bodies of the state or local government.

Principles of building a tax system:

A combination of direct and indirect taxes;

Universality of taxation;

Equal tension of the tax burden for all subjects of tax legal relations;

One-time taxation;

Using the tax incentive system;

Striving for stability in taxation conditions;

Prohibition of retroactive effect of tax laws.

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

The essence and internal content of taxes are expressed in their functions, i.e. the "work" they do.

The following functions of taxes are distinguished:

Fiscal

Regulatory

Social

Test

The fiscal function follows from the very nature of taxes. It is worth noting that it is typical for all states in all periods of their existence and development. By implementing this function in practice, state financial resources are formed and material conditions are created for the functioning of the state. It is worth noting that the main task of performing the fiscal function is to ensure a stable revenue base for budgets of all levels. The fiscal function, therefore, will be a broader concept than the function of ensuring the participation of the population in the formation of a fund for financing national needs. Do not forget that it will be important to say that in many developed countries the tax burden on individuals is indeed higher than on legal entities, since such a structure of the tax system is a stronger incentive for economic development. Reducing the tax burden on legal entities contributes to an increase in their number and growth in production, which ensures an increase in the number of employees. At the same time, the implementation of the fiscal function of taxes has objective and subjective limitations. With insufficient tax revenues and the impossibility of reducing government spending, one has to resort to searching for other forms of income. First of all, this is an appeal to internal and external state, regional, and local loans. The placement of loans leads to the formation of public debt. At the same time, servicing the public debt at the expense of the budget will require increasing taxes in the future (increasing tax rates, introducing new taxes). At the same time, an increase in the tax burden may again encounter insurmountable restrictions, cause increased dissatisfaction among taxpayers and a decline in production, which will prompt the placement of new loans. There will be a danger of the formation of a financial pyramid, and therefore financial collapse. Domestic experience has clearly confirmed this: the excessive scale of the issue of state bonds caused a default and devaluation of the ruble in August 1998, and the financial crisis of 2009 led to a decline in production and a decrease in corporate income tax revenue by 45% compared to 2008. Based on From all of the above, we come to the conclusion that the share of funds received by the budget through the implementation of the fiscal function of taxes during a decline in business activity decreases, since the amount of tax revenue to the budget directly depends on the amount of income of payers. The regulatory function is of particular importance in modern conditions of anti-crisis regulation and the active influence of the state on economic and social processes. This function is related in a temporary aspect to the distribution of tax payments between legal entities and individuals, spheres and sectors of the economy, the state as a whole and its territorial entities. This function allows you to regulate the income of different groups of the population. Tax regulation is implemented through a system of benefits and a system of tax payments and fees. The purpose of applying tax benefits is to reduce the size of the payer's tax obligations. Taking into account the dependence on which element of the tax structure the benefits are aimed at changing, they can be divided into exemptions, discounts, and tax credits. Exemptions are a tax benefit aimed at removing certain objects from taxation (for example, a tax-free minimum). Discounts are understood as benefits aimed at reducing the tax base. In relation to taxes on profits (income) of organizations, discounts are associated not with income, but with the expenses of the taxpayer, in other words, the payer has the right to reduce the profit subject to taxation by the amount of expenses incurred by him for purposes encouraged by the state. A tax credit is a benefit aimed at reducing the tax rate or salary amount. Taking into account the dependence on the type of benefit provided, tax credits take the following forms:

Reduced tax rate;

Reducing the salary amount (complete exemption from paying tax for a certain period - the possibility is provided for in Article 56 of the Tax Code of the Russian Federation (referred to as tax holidays);

Refund of previously paid tax or part thereof;

deferment and installment payment of tax, incl. investment tax credit;

Credit for previously paid tax;

Replacement of payment of tax (part of tax) with payment in kind.

The regulatory function is aimed at regulating the financial and economic activities of producers of goods and services through a system of tax payments and fees accumulated by the state and intended to restore spent resources (primarily natural), as well as to expand the degree of their involvement in production in order to achieve economic growth. These deductions traditionally have a clear industry focus. These types of taxes and fees include a tax on the use of subsoil, a tax on the reproduction of the mineral resource base, a fee for the right to use objects of the animal world and aquatic biological resources, a forest tax, a water tax, an environmental tax, a property tax, a road tax, a transport tax. tax, land tax. The regulatory function of taxes will be not only in the sphere of production, but also through the solvency of individuals - in the market of supply and demand for goods and services, in the sphere of exchange and consumption. The social function of taxes is closely related to the fiscal and regulatory functions through the conditions for collecting income and property taxes. Taxes are levied in larger amounts on the wealthy, while a significant share of them should go to the poor in the form of social assistance. Specific mechanisms for implementing the social function of taxes provided for by part two of the Tax Code of the Russian Federation include insurance payments; In addition, in relation to the personal income tax, lists are provided: of income not subject to taxation; standard tax deductions; professional tax deductions. At the same time, in Art. 224 of the Tax Code of the Russian Federation contains a list of income on which tax is levied at increased rates. The importance of the social function of taxes increases sharply during economic crises, when a large part of the population needs social protection. In practice, in the Russian tax system, the social function of taxes levied on the population is not fully realized. This is primarily due to the imperfection of tax legislation. Along with the named main functions of taxes, other additional functions are also mentioned in the economic literature.

Additional functions:

The function of limiting the economically unjustified growth of profits of monopoly producers in the market of goods and services, as well as socially unjustified incomes of citizens;

Anti-inflationary function - limiting the growth of prices and incomes while maintaining a balance in the value of GDP and the financial resources available to the state and enterprises, used for consumption and accumulation.

The control function creates the prerequisites for maintaining cost proportions in the process of formation and distribution of income of different economic entities. With its help, the effectiveness of each tax channel and the “tax press” as a whole is assessed, and the need to make changes to the tax system and tax policy will be identified. We should not forget that it will be important to say that the control function of taxes would be incorrect to identify with tax control (Article 82 of the Tax Code of the Russian Federation) carried out by tax and customs authorities, bodies of state extra-budgetary funds. The task of the listed departments is to monitor compliance with tax legislation through tax audits in various forms. These functions are reflected in Figure 1.

Figure 1. Functions of taxes

Thus, the performance of these functions by taxes is realized when they perform their main functions (fiscal, regulatory, social, control). Of decisive importance will be the development of a system of taxation of legal entities and individuals, establishing the ratio of direct and indirect taxes on profit, income and property, tax rates and mechanisms for their construction, the procedure for determining the object of taxation and providing benefits to taxpayers. The theoretical definition of functions does not yet mean that the tax system adopted by law will act in a given direction. The degree of practical use of tax potential determines the role of taxes in the existing economic and financial systems.

Taxes can be classified according to various criteria and are presented in Table 1.

Table 1 - Tax classification

	Classification sign	Tax classification groups
	Method of withdrawal	Direct taxes Indirect taxes
	Nature of bets	Proportional taxes Progressive taxes Degressive taxes
	Purpose	General taxes Special taxes
	Belonging to the level of power and management	Federal taxes Regional taxes Local taxes
	Subject of payment	Taxes levied on individuals Taxes levied on legal entities
	Source of payment	Taxes attributable to individual income Taxes attributed to production and distribution costs Taxes attributable to financial results Taxes levied on sales proceeds
	Full rights to use tax revenues	Own (assigned) taxes Regulatory taxes (distributed between budgets)
	Object of taxation (taxable base)	Property taxes Resource taxes (including rent payments) Charged on revenue or income Consumption taxes

Direct taxes are established directly on income, property, and type of activity. Historically, direct taxes are the earliest form of taxation. The first to arise were such forms of direct taxes as land, per capita, house-to-house, and later - a tax on securities. Until the beginning of the twentieth century. direct taxes had a small share in state budget revenues, which in most countries were based on the imposition of indirect taxes on consumer goods. Since the 30s of the twentieth century. direct taxes in most developed capitalist countries began to play a decisive role. In Russia, direct taxes can include all types of income taxes (income or profit tax of enterprises, personal income tax), contributions to extra-budgetary social funds, property taxes (enterprise property tax, personal property tax, personal income tax). inheritance and donation), a number of other taxes.

Indirect taxes are included in the form of a surcharge in the price of a product or service. Indirect taxes are not directly related to the income or property of the taxpayer. The owner of an enterprise that produces goods or provides services subject to taxation pays a tax amount to the state from the proceeds from the sale of goods and services, i.e. is essentially a tax collector. The final payer, the bearer of indirect taxes, is the consumer who purchases goods at prices that include indirect taxes.

Historically, indirect taxes originated in slave states. Their development is due to the expansion of state activities and commodity-money relations. At first, gate duties appeared, paid by the owner of the goods upon entering the city where transactions were made. During the period of feudal fragmentation of states, internal customs duties levied by the feudal lord on goods that were imported or transported through his territory became widespread. With the formation of a centralized state and a national market, they were replaced by external customs duties, excise taxes, and a state fiscal monopoly (the state monopoly on the production and sale of consumer goods is established in order to obtain the largest possible income for the state budget; the state receives business income and high taxes) .

In domestic practice, indirect taxes are: value added tax, excise taxes, customs duties, tax on the sale of fuels and lubricants.

Proportional taxes. The rates of such taxes are established in a certain fixed share (percentage) of the income or value of the payer’s property (tax base), regardless of their size.

Progressive taxes. The rates of such taxes increase with the growth of the value of the object of taxation.

Degressive (regressive) taxes. The amount of tax withdrawal is inversely proportional to the value of the taxable object. Degressive taxation in foreign practice is typical, as a rule, for indirect taxes. In domestic practice, this form of taxation has not found application.

General taxes. Designed to provide financial support for current and capital expenditures of the state. Funds coming from the collection of general taxes are not assigned to individual areas of government spending. Examples of such taxes are income tax, value added tax, personal income tax, and a number of others.

Special taxes. They have a specific purpose and are assigned to individual state expenditures or special budgetary and extra-budgetary funds. Special taxes include: contributions to federal extra-budgetary funds of a social nature, taxes going to road funds, land tax, payments for natural resources, etc.

Federal taxes. These include taxes and fees established, amended and canceled by the Tax Code (TC) and mandatory for payment throughout the Russian Federation. The list of federal taxes is determined by Art. 13 NK.

However, in accordance with the Federal Law of the Russian Federation of July 31, 1998 No. 147 - FZ “On the introduction into force of part one of the Tax Code of the Russian Federation”, this article comes into force from the date of introduction of part two of the Tax Code of the Russian Federation.

Until this moment, Art. 19 of the Law of the Russian Federation of December 27, 1991 “On the fundamentals of the tax system of the Russian Federation.”

Let's present a comparative list of federal taxes in Table 2.

Table 2 - Federal taxes and fees

Tax Code of the Russian Federation (Article 13)	Federal Law "On the Fundamentals of the Tax System of the Russian Federation" (Article 19)
2) excise taxes on certain types of goods and certain types of mineral raw materials; 3) tax on profit (income) of organizations; 4) tax on capital income; 5) income tax from individuals; 6) contributions to state extra-budgetary funds of a social nature; 7) state duty; 8) customs duties, customs duties; 9) tax on subsoil use; 10) tax on the reproduction of the mineral resource base; 11) forest tax; 12) water tax; 13) environmental tax; 14) federal licensing fees; 15) tax on additional income from hydrocarbon production; 16) fee for the right to use fauna and aquatic biological resources	1) value added tax; 2) excise taxes on certain groups and types of goods; 3) tax on exchange activities; 4) tax on transactions with securities; 5) customs duty; 6) deductions for the reproduction of the mineral resource base; 7) payments for the use of natural resources; 8) corporate income tax; 9) income tax from individuals; 10) taxes that serve as sources for the formation of road funds; 11) stamp duty; 12) state duty; 13) tax on property transferred by inheritance or gift; 14) fee for using the name "Russia"

Federal taxes and fees go mainly to the federal budget. At the same time, the highest representative body of the state may provide for a special procedure for the distribution of income received from federal taxes and fees between budgets of various levels.

Regional taxes. Regional taxes and fees are those established in accordance with the Tax Code (Article 14) and put into effect by the laws of the constituent entities of the Russian Federation and obligatory for payment on the territory of the relevant constituent entities of the Russian Federation.

When establishing a regional tax, the representative authorities of the constituent entities of the Russian Federation determine the following elements of taxation: tax benefits, tax rate (within the limits established by the Tax Code), the procedure and deadlines for paying the tax, as well as the reporting form for this regional tax. A comparative list of regional taxes and fees is presented in Table 3.

Table 3 - Regional taxes and fees

The list of local taxes and fees is presented in Table 4.

Table 4 - Local taxes and fees

Local taxes. They are established and put into effect by regulatory legal acts of representative bodies of local self-government and are mandatory for payment on the territory of the relevant municipalities. When establishing a local tax, representative bodies of local self-government determine the following elements of taxation: tax benefits, tax rate (within the limits established by the Tax Code), the procedure and deadlines for paying the tax. The form of reporting on local taxes and fees is determined.

Thus, taxes play an important role in the life of any state. We can say that taxes are the basis of the welfare state. The state budget, as well as regional and local budgets of the country, are formed from incoming taxes, fees and obligatory payments.

The state budget is used for the maintenance of the Army and Navy and military needs: education, healthcare, housing construction, culture, social sphere; for the development of science and technology, modernization of the economy; for the maintenance of the Ministry of Internal Affairs, the prosecutor's office, courts, prisons, and the FSB.

tax collection excise tax budget

2. Problem

The car dealership operates under the general taxation regime. The car dealership imports French Peugeot cars into the customs territory of the Russian Federation. Engine power - 100 hp.

Determine the amount of excise tax to be paid to the budget.

1. General taxation regime for a car dealership

The general taxation system (abbreviated OSN or OSNO) is a type of taxation in which organizations maintain full accounting records and pay all general taxes (VAT, corporate income tax, corporate property tax, until 2010 the Unified Tax, replaced by insurance contributions in funds).

2. Basic taxes paid by organizations under OSN

Corporate income tax (20%). 50*20/100=10; 50+10- 60;

Paid from the difference between income and expenses. Amounts are taken without VAT. The list of expenses is almost unlimited. The main thing is that the costs are economically justified and documented.

VAT (rates 18%, 10%, 0%). 50*18/100=9

Simplified, VAT is calculated as follows: the total amount of income (including VAT) is divided by 118 and multiplied by 18 - this is VAT accrued; VAT for offset, in principle, would be calculated on all expenses in the same way, however, in order to accept VAT for offset, it is necessary to have invoices (and in principle it is impossible to obtain them from counterparties using the simplified tax system and UTII, and even with ordinary organizations there are sometimes difficulties due to -for incorrect registration); “to be accrued” minus “to be credited” is equal to “to be paid to the budget.”

Organizational property tax (the rate is set by local legislation, but not more than 2.2%). 50*2.2/100=1.1

Paid from the residual value of fixed assets.

UST (34%)" (since 2010, replaced by insurance premiums for compulsory insurance) 50*34/100=17

The amount of excise tax payable to the budget is:

60+9+1.1+17= 87.1

Table 5. Tax rates for vehicle owners

		Annual tax rate
	Passenger cars with engine power:
	up to 100 hp (up to 73.55 kW) inclusive;
	over 100 hp (over 73.55 kW);	1 rub. 30 kopecks
	Motorcycles and scooters
	Buses
	Trucks with engine power:
	up to 100 hp (up to 73.55 kW) inclusive;
	over 100 hp up to 150 hp inclusive (over 73.55 kW to 110.33 kW);
	over 150 hp up to 200 hp inclusive (over 110.33 kW to 147.1 kW);	4 rub. 80 kop.
	over 200 hp up to 250 hp inclusive (over 147.1 kW to 183.9 kW);	5 rub. 20 kopecks
	over 250 hp (over 183.9 kW)	7 rub. 15 kopecks
	Other self-propelled vehicles, pneumatic machines and mechanisms, except for grain harvesters and specialized agricultural combines (for each horsepower of the engine)

Table 6 - Types of vehicles and engine displacement

3. Test task

Test 1. The demand for tax payment is sent to the taxpayer after the payment deadline:

a) no later than 1 month

b) no later than 3 months

c) no later than 2 months

d) no later than 10 days

Article 70. Time limits for sending a demand for payment of taxes and fees

1. The demand for tax payment must be sent to the taxpayer (responsible participant in the consolidated group of taxpayers) no later than three months from the date of detection of the arrears, unless otherwise provided by this article. If the amount of arrears and debt on penalties and fines related to this arrears is less than 500 rubles, the requirement to pay the tax must be sent to the taxpayer no later than one year from the date of discovery of the arrears, unless otherwise provided by paragraph 2 of this article.

When identifying arrears, the tax authority draws up a document in a form approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

2. The requirement to pay tax based on the results of a tax audit must be sent to the taxpayer (responsible participant in the consolidated group of taxpayers) within 20 days from the date of entry into force of the relevant decision.

3. The rules established by this article also apply to the deadlines for sending requests for payment of fees, penalties, fines, interest provided for in Chapter 9 of this Code.

4. The rules established by this article also apply to deadlines

A demand for payment of tax is a written notice sent to the taxpayer about the unpaid amount of tax, as well as the obligation to pay the unpaid amount of tax and the corresponding penalties within the prescribed period.

The procedure for sending this requirement is regulated by Art. 69--71 Tax Code of the Russian Federation. The requirement to pay tax is sent to the taxpayer if he has arrears, regardless of whether he is held accountable for violating the legislation on taxes and fees. It must contain information about the amount of tax debt, the amount of penalties accrued at the time of sending the demand, the deadline for paying the tax established by the legislation on taxes and fees, the deadline for fulfilling the demand, as well as measures to ensure the fulfillment of the obligation to pay tax, which are applied in case of non-fulfillment demands by the taxpayer within the period specified therein. Submitting a demand for payment of tax is a mandatory condition for the subsequent application by the tax authority of measures for forced collection of arrears. The demand for payment of tax must be sent in accordance with Art. 70 of the Tax Code of the Russian Federation): - for current payments - no later than 3 months after the due date for tax payment; based on the results of tax audits - within 10 days from the date of the relevant decision. Missing the deadlines established by the Tax Code of the Russian Federation for sending a demand for tax payment deprives the tax authority of the right to unquestionably write off arrears from the accounts of the taxpayer organization. In this case, collection of arrears is possible only through judicial proceedings.

List of sources used

1. Tax Code of the Russian Federation [Electronic resource] // Consultant Plus: reference legal system, 2007

2. Federal Law of December 29, 1995 No. 222-FZ “On a simplified system of taxation, accounting and reporting for small businesses”;

3. Federal Law No. 141-FZ dated 07/08/99 “On the tax on certain types of vehicles.

4. Law of the Russian Federation dated December 27, 1991 No. 2118-1 (as amended on July 8, 1999) “On the fundamentals of the tax system of the Russian Federation”

5. Alexandrov I.M. Taxes and taxation [Text]: textbook. for universities / I.M. Alexandrov. - Ed. 5th, revised and additional - M.: Dashkov and K, 2006. - 318 p.

6. Bobrova A.V. Organization and planning of the tax process [Text] /

7. A.V. Bobrov, N.Ya. Golovetsky; Moscow Academician of Economics and Law. - M.: Exam, 2005. - 319 pp.: table.

8. Barulin, S.V. Theory and history of taxation [Text]: textbook. allowance / S.V. Barulin. - M.: Economist, 2006. - 319 p.

9. Vladyka M.V. Collection of tasks on taxes and taxation [Text]: textbook. manual for universities / M.V. Vladyka, V.F. Tarasova, T.V. Saprykina; edited by V.F. Tarasova. - M.: KnoRus, 2006. - 354 p.

10. Volgina L.A. Simplified taxation system [Text] / L.A. Volgina // Accounting in trade. - 2007. - No. 6. - P. 77-80

11. Korovkin V.V. Fundamentals of the theory of taxation [Text]: textbook. allowance / V.V. Korovkin - M.: Economist, 2006 - 576 pp.:

12. Mamrukova O.I. Taxes and taxation [Text]: course of lectures / O.I. Mamrukova. - 5th ed., rev. and additional - M: Omega - L, 2006. - 330 p.

13. Milyakov, N.V. Taxes and taxation [Text]: textbook / Milyakov V. - 5th ed. M.: Infra-M, 2007 - 509 p.

14. Malyshko V. Changes in taxation in 2007 [Text] / V. Malyshko // Practical. Buh. accounting - 2007. - No. 1. - P. 6-13.

15. Taxes and taxation [Text]: practical. management / edited by D.I. Ryakhovsky. - M.: EKSMO, 2006. - 315 p.

16. Tolkushkin A.V. Encyclopedia of Russian and international taxation. [Text]: textbook. for universities / A.V. Tolkushkin - M.: Yurist, 2003. - 910 p.