Why does the state need taxes essay. Essay on the topic “Taxes are the price we pay for the opportunity to live in a civilized society” - O

Introduction

“The tax system should work for the modernization of the economy and at the same time be fair, in fact”

Prime Minister R.F. V.V. Putin

Taxes are one of the most necessary resources thanks to which the state exists. That is why, understanding the issue of the need to pay taxes, it is recommended to pay attention to what the funds received from the population are spent on. Such an approach to solving the problem will make it possible to understand why it is so necessary for citizens of any country to pay taxes.
Taxes are the source pension provision population. As you know, pensioners are the most vulnerable category of the population. They react to the slightest change in the economic situation in the country. Naturally, this reaction is produced through an increase or decrease in the size of the pension. When timely payment of tax deductions prevails in the state, then pensions are issued to pensioners on time.
Taxes are a source of financing for the construction of facilities of social importance. For example, kindergartens, clinics, hospitals and other important facilities are being built at the expense of taxpayers.
Taxes are the source of the maintenance of the country's administrative apparatus. That is wage government employees are paid from taxpayers' money.
Taxes are the source of social security for the citizens of the country. Scholarships, sick days and more are paid solely from funds received as taxes from citizens.
Based on the above, it can be said with confidence that taxes are the basis for the sustainable development and functioning of any state. Timely payment of taxes is a guarantee that the citizens of the country can be confident in their secure future. This is where we come to the issue of taxes. By paying taxes to the state, we provide for people who produce such benefits for us as protection, study, education, possibly medicine, leadership of us (yes, yes, this is important - otherwise everything will plunge into anarchy, worse than the "dashing 90s", when the authorities received funds from bandits), In some countries, like the USA, education and training are paid. And all the taxes that they pay, they know what they pay for. In our country, all taxes are non-targeted, that is, they go to the "common fund" of the budget, and the government distributes them as it wants. We get an opaque system ...
Of course, some will think about whether it is possible to make sure that each specific unit of society, for example, a family, a house, pays money to a special private company for all this and establishes laws and maintains order on its own. It would seem: not bad. And you see where your labor (money) goes, and you yourself directly follow all the processes of your small society. But this turns out to be a return to the Stone Age, with their tribal communities and so on.
And as soon as those who provide such intangible benefits to the organization become as influential as the "big three cellular operators", it all turns into a state.

The state is responsible for our physical and social security. In Russia, even for education and medicine. Here, by the way, is another consequence: unlike the United States, where "conscription" into the army is voluntary, we, in turn, do not pay taxes on army service and so on and so forth.

I do not want to say which system is better and which is worse (brought to the ideal): in our country or in the USA.
But one thing is clear, if there is a state, as you can see, it simply physically cannot exist without taxes. Otherwise, there will be anarchy and tribal communities, roughly speaking. The state is like a large mobile operator, only it provides slightly different services.
Let's look at public finances. We will see something similar to the market. You give money to the budget - you get services. In the form of protection from a hooligan (a policeman with a baton), defense from an enemy (a pilot with a rocket), laws (a deputy with a button), etc. The market, however, is unique.
I believe that all people are required to pay taxes for one simple reason, and this reason is simple. The state without taxes will collapse, it will have nothing to support its treasury. Because these taxes are used to strengthen our state. With this money, the government builds good roads, hospitals, kindergartens, maintains a powerful modern army, develops science, and helps the poor and the disabled. We know that this money is not stolen, but is spent only for the benefit of the people. Only a small part is spent on the maintenance of officials. One can only add that taxes are a kind of unit of money that every citizen of his state is obliged to pay, no matter what. But if you ask yourself the question - where does the state give taxes? For municipalities. And what does this "municipal entity" include?
1. rural settlement- one or more rural settlements united by a common territory (towns, villages, villages, villages, farms, kishlaks, auls and other rural settlements), in which local self-government is exercised by the population directly and (or) through elected and other bodies of local self-government; corresponds to the village councils of the Soviet times and the volosts of the pre-Soviet period and in a number of modern regions, for example, in the districts of the Pskov region.
2. municipal district - several settlements or settlements and inter-settlement territories united by a common territory, within the boundaries of which local self-government is carried out in order to resolve issues of local importance of an inter-settlement nature by the population directly and (or) through elected and other local government bodies that may be exercised by separate state powers transferred to local governments by federal laws and laws of the constituent entities of the Russian Federation
3. intra-city territory of a city of federal significance - a part of the territory of a city of federal significance, within the boundaries of which local self-government is exercised by the population directly and (or) through elected and other bodies of local self-government.
And also the state pays salaries, maintains hospitals, schools, and everything that we use for free. We must pay taxes.
As promised to write what I think about taxes. My mother receives a pension of about 8,500 rubles after working as an engineer for 30 years.
My daughter is 4 years old kindergarten does not walk, because There are no places, you have to stand in line at the birth of a child. And since we moved to the city where we now live, when she was 3 years old, it's already too late.
The hospital also left an indelible impression. When my daughter and I were put there, they gave us a list of medicines that needed to be bought. Babysitters treat children who lie without parents in such a way that it becomes scary how such people can even be allowed to work, and we parents still pay for their work in the form of paying taxes.
Protection (law enforcement agencies), I don’t want to discuss how many of them even passed recertification. Bailiffs, I did their work myself, took performance list on the recovery of alimony for work to our dad, tk. for 6 months they did not have time to do it.
Education is free, yes at school. So what is next? How long will school be free? And how free it is, before only notebooks had to be bought and stationery, and now books and repairs in schools are endless at the expense of parents.
Roads are being repaired. Where? There are only photos with holes and comments on the Internet: spring has come, the snow has melted, and with it the asphalt, but the truth is that in Russia bears walk along the roads, no they lie, there are no roads in Russia.
And I'm crying transport tax, property tax, land tax, income tax. Where and where does my money go?

In the conditions of market relations and especially in the period of transition to the market tax system is one of the most important economic regulators, the basis of the financial and credit mechanism of state regulation of the economy. The effective functioning of the entire national economy depends on how well the taxation system is built.

Taxation is one of the long-known methods of regulating income and sources of replenishment of public funds. Thomas Aquinas (1226–1274), F. Bacon (1561–1626), C. Montesquieu (1689–1755), D. Riccardo (1772–1823) wrote about the principles of taxation. The well-known Scottish economist Adam Smith, in his work An Inquiry into the Nature and Causes of the Wealth of Nations (1776), formulated the general principles of taxation. Later, this idea was developed in Russia by well-known tax specialists N.I. Turgenev, I.Kh. Ozerov, I.I. Yanzhul and others.

Any state needs funds of funds to perform its functions. The source of these financial resources can only be the funds that the government collects from its "subjects" in the form of individuals and legal entities. How many centuries the state has existed, so many taxes have existed, and the economic theory has been looking for the principles of optimal taxation for the same number of centuries.

At the moment, there is a mass of all kinds of literature on taxation in Western countries, and a huge long-term experience in taxation has been accumulated. In the West, tax issues have long taken pride of place in the financial planning of enterprises. In conditions of high tax rates, incorrect or insufficient accounting 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 the benefits and discounts provided for by tax legislation can ensure not only the safety of the financial savings received, 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 due to the fact that the Russian tax system is being created almost from scratch, today there are very few monographs by domestic authors on taxation, in which one could find competent, deeply thought-out, calculated proposals for creating a Russian tax system that meets our Russian realities.

The purpose of this work is:

Highlight the characteristic features of the modern tax system of the Russian Federation;

Show the contradictions of the current tax system of the Russian Federation;

To note the main directions for improving the tax system of our country;

Highlight the main goals of the development of Russia's tax policy in the future.

To achieve this goal, the following tasks have been set:

Conduct a theoretical analysis based on a generalization of economic research in the field of taxes, principles of taxation, instruments of the tax policy of the state;

Systematize information about the structure of the current tax system and characterize the types of taxes and fees of the Russian Federation;

Formulate proposals for improving the tax system in Russia;

To analyze the directions of Russian tax policy in the medium term.

Chapter 1. Theoretical foundations of taxes.

At the end of the 18th century, the English economist A. Smith formulated the basic requirements for the tax system, which are recognized today. It is about: “that taxes should not be excessively onerous; must be understandable to taxpayers; each taxpayer must know how much, in what period he needs to pay and why; taxes must be fair; under similar circumstances, different taxpayers should pay approximately the same taxes; the state should collect taxes without spending too much money on it.

Taxes make up the bulk of budget revenues at all levels. Therefore, we will consider in more detail the essence and functions of taxes, and also analyze the tax system in Russia from the point of view of their role in the formation of budgets at different levels.

tax code R.F. defines the general principles for building the tax system in Russia, taxes, fees, duties and other payments, as well as the rights, duties and responsibilities of taxpayers and tax authorities. In particular, it states that "taxes, dues, duties and other payments are understood as a mandatory contribution to the budget of the appropriate level or to an off-budget fund, carried out by payers in the manner and under the conditions determined by legislative acts." The Code also defines the circle of taxpayers: "Tax payers are legal entities, other categories of payers and individuals who, in accordance with legislative acts, are charged with the obligation to pay taxes."

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

1.1. Functions of taxes.

Taxation is one of economic methods government controlled. Taxes are necessary for the implementation by the state of the functions assigned to it. Tax policy is closely related to the conduct of pricing policy. By imposing taxes, increasing or decreasing them, the government has the ability to prevent or promote certain types and forms of economic activity or the production, sale, consumption of certain goods.

Taxes help to encourage or deter certain types of activities, influence the economic activity of entrepreneurs, and regulate the amount of money in circulation. Taxes as a cost category have their own distinctive features and functions that reveal their socio-economic essence and purpose.

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

Taxes perform four important functions:

1. Ensuring financing of public expenditures (fiscal function).

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

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

4. Stimulating function.

In all states, in all social formations, taxes primarily performed a 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 .

Many people see taxes only as a fiscal meaning, that is, the collection by the state from individuals and legal entities of mandatory payments (taxes) to finance government spending on health care, education, defense, the state apparatus, and the like. At the same time, it is overlooked that taxes also serve as a powerful economic regulator, capable of influencing all aspects of the economic and social life of society.

Taxes play a decisive role in the formation of the revenue side of the state budget, but this is not the main thing. The state budget can be formed without them. An important role is played by a function that cannot be dispensed with in an economy based on commodity-money relations - the regulatory one. Market economy in developed countries is a regulated economy. It is impossible to imagine an effectively functioning market economy that is not regulated by the state. Another thing is how it is regulated, in what ways, in what forms. The development of a market economy is regulated by financial and economic methods - by applying a streamlined taxation system, maneuvering loan capital and interest rates, allocating capital investments and subsidies from the budget. The central place in this complex of economic methods is occupied by taxes. Maneuvering tax rates, benefits and fines, changing the terms of taxation, introducing some and canceling other taxes, the state creates conditions for the accelerated development of certain industries and industries, contributes to the solution of problems relevant to society.

Social or redistributive function of taxes. Through taxes in the state budget, funds are concentrated, which are then directed to the solution of economic problems, both industrial and social. With the help of taxes, the state redistributes part of the profits of enterprises and entrepreneurs, incomes of citizens, directing it to the development of production and social infrastructure, for investments in capital-intensive and capital-intensive industries with long payback periods (railroads, highways, extractive industries, power plants and much more). In modern conditions, significant funds from the budget should be directed to the development of agricultural production, the backlog of which most painfully affects the entire state of the economy and the life of the population. An appropriately constructed tax system makes it possible to give market economy social orientation, as is 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 fully or partially exempting citizens in need of social protection from taxes.

The last function of taxes is stimulating. With the help of taxes, benefits and sanctions, the state stimulates technological progress, an increase in the number of jobs, capital investments in the expansion of production. A well-organized tax system involves the collection of taxes only from funds going to consumption. And funds invested in development are exempted from taxation in whole or in part. We do not follow this rule. Stimulation of technical progress with the help of taxes is manifested, first of all, in the fact that the amount of profit aimed at technical re-equipment, reconstruction, expansion of the production of consumer goods, equipment for food production and a number of others is exempt from taxation. This benefit is, of course, very significant. In many developed countries, the costs of research and development work are exempt from taxation. This is done in different ways: for example, in Germany, these costs are included in the cost of production and thus automatically exempt from taxes. In other countries, these costs are fully or partially excluded from taxable income.

A harmonious combination of all the above functions of taxes creates an effective tax system. And excessive selection of one of them leads to disastrous results.

The amount of tax revenues to the budget is affected by the volume of production (real GDP), the inflation index, accounts receivable, arrears in payments to the budget, the exchange rate of the national currency, and much more. The technique of calculation and methods of collecting taxes are also important. In addition, the tax incentives provided by the executive and legislative authorities, as well as the scale of tax evasion, are too high in the Russian tax system. Each of these factors in its own way and often contradictory affects the receipt of taxes. Thus, the growth of production leads to an increase in tax collection as a result of the expansion of the tax base. And inflation both reduces and increases tax revenues. Under conditions of inflation, the profits of enterprises are overestimated due to the underestimation of the material resources used in production and depreciation. In the absence of their systematic revaluation, the property tax base decreases individuals and enterprises. As prices rise, the real value of the non-taxable minimum income of individuals is reduced.

Answer left Guest

Natalya Znatok (355) 4 years agoYulya, of course, pay, what are we talking about))))) Nowadays, people are so used to the obligation to pay taxes that they don’t even think about the importance of this process for the whole society. We pay because it is necessary, because everyone pays, has always paid and will continue to pay. Of course, there are those who avoid it, but still, most of the citizens do not hide from paying taxes. Although, if you ask them the question: “Why is it so important to pay taxes?” , most likely, many find it difficult to answer exactly. To understand the importance of taxes, you can read many books or search the entire Internet, you can even stop paying them altogether and see what happens. I decided to go the other way. We all know that taxes have been paid since ancient times, which means that hundreds and even thousands of years ago people already understood why they should be paid and how important it is. Taxes have always been an important component public life humanity. The state could not exist without Money, but not a single treasury could provide it with everything necessary without constant replenishment. Wars, the conquest of new lands, even natural phenomena could destroy entire villages, the “weak” always needs the protection of the “strong”. And you have to pay for this, at first any gifts were brought as a gift, in some countries even sacrifices. But the army cannot be supported on this, therefore, the payment of money to the state treasury became an increasingly frequent occurrence. Taxes were not only used to ensure the security of the country, any state must be managed, therefore, this requires people who will have to pay for it. Tsars, kings, emperors and, in the end, presidents, they and their entourage have always needed funding. In some states it is different, in some it is quite the same. Centuries passed, society developed, more and more taxes appeared, and most importantly, people became interested in the very process of taxation, the science of "economy" appeared. And now, in our time, we do not just say "taxes", we have a whole tax system, without which it is impossible to imagine our modern life. It all depends on taxes. We live in an apartment for which we pay taxes. We buy food in a store whose owner pays taxes. If we get sick, we go to the hospital where we can count on free help because we pay taxes to the state. We know that in old age we will receive a pension. And if a war starts, then the army will protect us. People have been paying taxes for a long time in order to live in stability and not be afraid for their future. That's why it's important to pay taxes.

In modern society, taxes are one of the main forms of state income. In addition to financial functions, the mechanism of taxes is used to influence the state with the help of economic instruments on social production, dynamics and its structure, on scientific and technical development. Also, the tax system is designed to influence market relations, strengthening them, stimulate the development of entrepreneurship, promote production processes and at the same time serve as a barrier to the social impoverishment of the financially unsecured segments of the population.
With the help of taxes, GDP is distributed and redistributed, including a certain part is allocated for the social sphere and the provision of the population. They also affect capital at all stages of its circulation. This helps the state in controlling the mass of supply and demand not only for goods, but also for capital, since income is the basis of the population's demand and is the end result of the functioning of capital in the production phase.

Taxes are objectively necessary to fill budgets at all levels. Funds that come from the collection of taxes involved in the financing of state programs provided for by the laws on the budget for a certain year. Taxes are a must economic relations in society.

Today, the issue of taxation is very acute for many states. The population does not want to pay taxes because it does not see any sense in it. Naturally, this is the fault of the authorities. But citizens also need to take care of themselves and the fulfillment of their duties to the country.

In order for the taxation system to function more efficiently, the population must cultivate a culture of good faith towards the country. Let's take the Americans as an example. They consider it an honor to pay the tax on time and in full. And this is the duty of every self-respecting citizen, because first of all we do it for ourselves.

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“Taxes are the price we pay to live in a civilized society” O. Holmes (USE social science)

The well-known American writer O. Holmes in this statement raises the problem of the role of taxes in the life of society. This problem is relevant in today's society.

The author believes that "Taxes are the price we pay to live in a civilized society", so he wanted to say that taxes are a necessary investment in the state budget, which contribute to improving the quality of life of its citizens.

State budget i.e. plan of expenditures and revenues of the state for the year. There are several functions state budget, they include: regulating, controlling, informational and guiding. The state budget is spent on such areas as: state defense, education, health care, social policy and national security.

The sources of the state budget are: state loans, entrepreneurial activity of the state, income from foreign economic activity. Also, the most important source of the state budget is the tax, a mandatory fee levied by the state. The functions of taxes include: fiscal, distribution, stimulating, social and educational and control. There are two types of taxes: direct and indirect.

An example confirming this problem can be seen in the media. In the Russian Federation, people pay taxes, as a result of which the state provides them with good roads, the construction of new buildings, the repair of houses, free education and healthcare. So, for example, people in the Russian Federation pay taxes such as personal income tax, transport tax, etc.

The tax system of the Russian Federation, by redirecting the money received to socially significant sectors of the economy, ensures a decent standard of living for people.

We can find another example in history. Peter I resorted to taxation, or rather introduced a poll tax. This reform has paid off. The poll tax increased the income of the treasury by more than two million. In the course of which, with the help of the money he received from taxpayers, he was able to improve the country's economy. A huge number of factories and manufactories appeared. Under his reign, Russia conquered vast territories, acquired a fleet and became a powerful empire. Many new cities were built. The taxation system played a significant role in the development of Russia at that time.

Thus, we can conclude that taxes are of great importance in the development of society, which means that all people should pay taxes in order to improve their own lives.

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Best Tax Essay 2011

In November last year, the Office of the Federal Tax Service Russia in the Moscow region held a competition of creative works of students of secondary schools in the region "The best essay on tax topics in 2011".

Schoolchildren from the cities of Zheleznodorozhny and Reutov submitted their essays prepared on tax topics to the competition. And, judging by the works of the contest participants, the main goal - to attract the attention of the younger generation to the history of the development of the Russian tax system, the education of tax and legal literacy - is quite achievable. Children are fully aware of the need to pay taxes and fully share the goals and meaning of legislative tax regulations, which over time will acquire personal meaning for them, receive internal sanction and become a guide in their daily behavior in the coming adulthood.

The awarding of the winners and participants of the competition took place on February 7, 2012 in the building of the NIGHT school "Position".

Deputy Head of the Interdistrict IFTS No. 20 for the Moscow Region V.E. Kuznetsova and Head of the Taxpayer Relations Department O.V. Shiganova awarded diplomas and certificates to the winners and all the children who took part in the competition.

Diplomas for the best works were received by Ivan Shelolomov, 10th grade, and Anna Rozhkova, 7th grade.

“We want to thank the participants of this event for their interest in the tax system and wish everyone success in their studies. It is obvious that the guys, in an adult way, took this task seriously, attracted parents and teachers, used all the information available today,” Viktoria Eduardovna opened the event with these words.

The competition showed that schoolchildren are fully aware of a simple and so important truth: the wealth and prosperity of the country, and hence the well-being of a single family, largely depend on the payment of taxes. And in a few years, the well-being of Russia, its prosperity, the moral and legal culture of society will depend on the civic position of today's children, on their decency and consciousness.

The composition of a student of the 7th grade of the ChSS "Position" - Rozhkova Anna

Taxes are the sails of the state

For the Country to be strong, pay taxes in full.

In a certain Kingdom, in a forest State, the Animals gathered for a council and began to judge and decide how they should continue to live.

And there was something to worry about! Although the law was respected in the Forest, and taxes were paid to the treasury, albeit voluntarily, but still not in good faith.

But before it was different:

The Lesnaya Constitution provided for the following rights of animals: the right to housing, the right to education, the right to medical care and many other benefits. The rights were good in that kingdom of the forest: if you fell ill - you will be cured, if you want to study - please, gnaw on the granite of science, get a diploma, the Bear started a family - and so here it is - a worthy lair. Lepota.

Yes, only a fly in the ointment appeared in a large barrel of honey - money gradually ran out in the treasury! And there was no more free education, no free medical care, overgrown paths and forest paths.

Further more. For example, Leo fell ill, the doctor sent him to the hospital. And in the hospital they say: “Bring a sheet, a duvet cover, a pillowcase, a towel, a mug, a spoon, a fork, a plate. And don’t forget to buy medicines, here’s a three-page list.”

Take, for example, education. The Hare came for the first time to the first grade - and a nightmare began for parents: 100 rubles for windows, 500 rubles for doors, 300 rubles for painters, and so on and so forth for 10 years of schooling. And then the institute. And the requests of the institute are appropriate. About your own angle, you generally want to be silent in a rag.

Each forest animal earned well, but did not even want to share part of his hard-earned money.

The forest treasury was completely empty.

And the Beasts decided on the council to elect a strict inspector to control tax collections. The unanimous choice fell on the Wolf.

This is thankless work.
Collect taxes.
You come, though they are not called -
Nobody is happy for you.
And by the way, many
They live off the country.
Pay back the tax
To complete the treasury!

The Wolf quickly put things in order in the forest, dealt with the tax evaders in his own way: he moved the Bear from the den to the hollow, the Boar was transplanted from a motorcycle to a scooter, and he changed the Silver Fox fur coat for a sheepskin coat.

And disputes and gossip went through the Forest: “We should pay taxes and sleep peacefully, otherwise the Wolf will come to us.”

And since then, the animals began to pay tax conscientiously and regularly. Order reigned in the forest. Hospitals and police worked day and night. With a part of the collected tax, roads, new schools, kindergartens were built.

- How I like our Forest, grandmother! He gets better every year. Where does the money for such beauty come from? Little Squirrel asked her grandmother.

- From taxes, granddaughter. Everyone working in our Forest gives a part of the earned money to the common piggy bank. It's called the budget. Without the tax system there would be no development. There are tax inspectors who make sure that taxes are always paid on time. It turns out that not everyone understands that it is necessary to pay taxes. Tax inspectors have to explain and even force them.

“When I grow up and start working, I will contribute to the prosperity of our Forest and our entire Kingdom-State,” Squirrel said dreamily.

A fairy tale is a lie, but there is a hint in it - A lesson for non-payers!

The composition of a 10th grade student of the ChSS “Position” - Shelolomov Ivan

Taxes are the sails of the state.

I live in Russia, a country vast in territory and very rich in its natural resources. A country with unique nature and no less unique people. A country with huge potential and no boundaries for development.

For some time now, the whole structure of our country has changed, not only the state, but also the structure of people's thoughts.

A huge state, millions of people improving this state, numerous structures that control everyone and everything, and there are more and more problems.

My dad has friends who are entrepreneurs. I often hear talk about being tired of paying taxes, etc.

I never thought about what taxes are, why they have to be paid.

I read the topic of the essay and thought: after all, indeed, taxes are the same as a sail for the country. The more we pay, the richer the budget, the more useful things can be done.

I was walking recently in my area and my eyes stopped at the new building of the kindergarten. I know how many ordeals my mother experienced while standing in line for kindergarten. And here it is, new! After all, it was built with the money paid by the taxpayers. There would be more such kindergartens.

Taxes are one of the most integral parts of our life. The more we pay taxes, the better our state.

New schools, kindergartens, hospitals, enterprises and much more are being built at the expense of the state and at our expense. And since many are trying to evade taxes, you have to find these people and make them pay several times more.

I think you need to be an honest taxpayer and pay on time before it's too late. You need to understand that the well-being of the country depends on each of us!

After all, taxes are the sails of the state. How can a ship sail if there are no sails.

www.poziciyaschool.ru

Essay on the topic “Why pay taxes?

MUNICIPAL EDUCATIONAL INSTITUTION

Kaliningrad, Moskovsky pr., 98-a

“Why pay taxes?

11th grade student

Taxes... In a modern civilized society, it is taxes that are the main form of state income. In addition, they are used for the economic impact of the state on social production, its dynamics and structure, on the state of scientific and technological progress, that is, they are an important "blood artery" of the financial and budgetary system of the state.

Tax system Russian Federation represented by a set of taxes, fees, duties levied in in due course from legal entities and individuals in the country. All taxes feed budget system. In addition, state non-budgetary funds, the revenue part of which is formed from earmarked contributions (pension, employment fund, etc.)

Taxes themselves arose at the dawn of human civilization, and even then they were negatively perceived by man, because no one wants to endure material losses. But not everyone understands that the state cannot function without taxes, since the state must be managed, ensure national defense, the security of citizens, and the living conditions of people require appropriate infrastructure (roads, communications, housing stock etc.) And it is taxes that are the source of funds for this.

But not all taxes are to your liking. For example, the gift tax. After all, if a loved one donated an apartment, is it really necessary to pay a huge amount to the state.

But the tax paid by car owners is very fair. These funds are used to build and repair roads.

I believe that taxes should be paid unconditionally, because they all go to good causes.

And yet, taxes, which are determined by legislative acts, go to the development of all areas of our life, economy, the protection of the territory of our country, the protection of the quiet life of our fellow citizens, the development of education, medicine, culture, for the functioning of the state itself. The state cannot exist without taxes. And every person should understand this, and meekly pay taxes.

“Taxes are the price we pay for the services of the state” (USE social studies)

The statement I have chosen refers to the economy and concerns the problem of the role of taxes in our lives. The problem presented in the statement is relevant and topical for modern society. Many people ask themselves: “Why do we pay taxes? What is their role in our life?

The author of this statement is of the opinion that without taxes, the state would not be able to provide citizens with the necessary goods and services. I agree with the opinion of the author and believe that taxes are necessary for the normal functioning of society and the state.

The state in modern society acts as the main producer of all public goods. Public goods are goods and services provided to citizens by the state on an equal footing.

Public goods include the defense of the country, its law and order, education, health care, public transport. It can be said that these benefits are free for citizens, but they do not require small expenses. All this is done at the expense of the state budget. But where does the state get so much money from?

To answer this question, let us turn to the concept of tax. Taxes are obligatory payments of individuals and legal entities in favor of the state. Taxes are divided into direct ( income tax, income tax, property tax, donation tax) and indirect (excise taxes, VAT, customs duties). The mechanism for withdrawing part of the income of citizens and firms in favor of the state is called taxation.

Tax revenues are the main source of state revenue. Therefore, it turns out that by regularly paying taxes, we ourselves give the state funds for the production of public goods. Thus, we pay for the living conditions necessary for everyone, provided by the state.

But some people deliberately evade paying taxes. This negatively affects the development of the country - it is difficult to implement economic functions states. Moreover, the situation of society is deteriorating. As government revenues decrease, the means to maintain public goods decrease.

Thus, it can be concluded that for the effective functioning of economic sphere what is needed is not only a constructively pursued fiscal policy by the state, but also conscientious taxpayers.

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Content

Introduction

Any entrepreneur or ordinary worker is required to pay taxes. There are many different taxes. They are needed in order to meet the social needs of the state.
The taxation system ensures the flow of funds to the state and local budgets.
Taxes are necessary for the maintenance of various state structures, such as the army, the police, the Ministry of Emergency Situations, customs, budgetary departments and institutions. Deputies of the State Duma and legislative bodies of local self-government need funding.
Thanks to taxes, the state can pay unemployment benefits, pensions and other social benefits. Orphanages are supported by taxes, the free medical care system exists thanks to budgetary funds. Free education in schools, universities and secondary specialized educational institutions.
The state and local self-government bodies use budgetary funds to organize various social events. Days of the city, decorations for holidays, sports events, etc. With the help of the funds provided by the taxation system, infrastructure is being built: the condition of roads is improving, street lighting is being improved, and landscape objects are being landscaped.
There are many types of taxes. Transport tax is paid by car owners, personal income tax is deducted from the salary of ordinary employees, payroll taxes are paid by organizations. Legal entities pay more taxes than individuals. So, income tax is paid depending on the difference between the income and expenses of the organization. There is a value added tax that is levied on retail and wholesale goods.
The authority that collects taxes is called the tax office. The Tax Inspectorate accepts income declarations from legal entities and individuals and regulates the rules for paying and collecting taxes.

The essence of the tax

First of all, let us dwell on the question of the need for taxes. As you know, taxes 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" (Marx K., Engels F. Soch., 2nd ed., vol. 21, p. 171) . In the history of the development of society, not a single state has yet been able to do without taxes, since in order to fulfill its functions of meeting collective needs, it requires a certain amount of money, which can only be collected through taxes. Based on this, the minimum tax burden is determined by the amount
the expenditures of the state on the performance of the minimum of its functions: administration, defense, court, law enforcement - the more functions assigned to the state, the more it must collect taxes.
The Law of the Russian Federation "On the Fundamentals of the Tax System in the Russian Federation" defines the general principles for building the tax system in the Russian Federation, taxes, fees, duties and other payments, as well as the rights, duties and responsibilities of taxpayers and tax authorities. In particular, it states that "taxes, dues, duties and other payments are understood as a mandatory contribution to the budget of the appropriate level or to an off-budget fund, carried out by payers in the manner and under the conditions determined by legislative acts."
Thus, taxes express the obligation of all legal entities and individuals receiving income to participate in the formation of public financial resources.
The law also defines the circle of taxpayers: "Tax payers are legal entities, other categories of payers and individuals.

Principles of building a tax system

The principles of building the tax system of the state have been discussed almost since the emergence of the state. In 1776, Adam Smith, in his book An Inquiry into the Nature and Causes of the Wealth of Nations, formulated four rules (“maxims”):

tax period

In modern conditions, the following principles for building a tax system can be formulated:

equal conditions

Regulations

The implementation of the principles of taxation in different countries is carried out taking into account the peculiarities of development, the existing socio-economic situation.
The presence of its own tax system, independent of other states, is one of the signs of a sovereign state.

The tax system of the Russian Federation

Tax system - a set of taxes and fees established by the state and levied in order to create a central nationwide fund of financial resources, as well as a set of principles, methods, forms and methods of their collection.
The tax system of Russia established by the Tax Code of the Russian Federation:

Rice. 1. The tax system of the Russian Federation

Federal taxes and fees:

social tax

insurance premiums

Regional taxes:

Local taxes:

Land tax

Special tax regimes:

The main functions of the tax system of the state and, accordingly, the taxes established in the state are:

Conclusion

One of the main elements of a market economy is the tax system. It acts as the main instrument of state influence on the development of the economy, determining the priorities of economic and social development. In this regard, it is necessary that the tax system of the Russian Federation be adapted to new social relations and correspond to world experience.
The instability of our taxes, the constant revision of rates, the number of taxes, benefits, etc., undoubtedly plays a negative role, and also hinders investment, both domestic and foreign. The instability of the tax system today is the main problem of tax reform.
Life has shown the inconsistency of the emphasis placed on the purely fiscal function of the tax system: by robbing the taxpayer, taxes stifle him, thereby narrowing the taxable base and reducing the tax burden.
An analysis of reformist ideas in the field of taxes basically shows that the proposals put forward relate, at best, to individual elements of the tax system (primarily the rates, benefits and privileges provided; objects of taxation; strengthening or replacing one tax with another). There are practically no proposals for a fundamentally different tax system corresponding to the current phase of the period of transition to market relations. And this is not accidental, because an optimal tax system can be deployed only on a serious theoretical basis, which we do not yet have in Russia.
In the West, in most countries with a developed market, the main source of budget formation is the taxation of individuals and the tax burden lies more on citizens, thereby stimulating production. This position is extremely important for us today.
In a situation where serious and decisive reforms are being implemented and there is no time to move "from theory to practice," building a tax system by "trial and error" is forced. But it is also necessary to think about tomorrow, when market relations will be established in the country. Therefore, it seems very important that research and educational institutions, which have a staff of highly qualified specialists in the field of finance and taxation, seriously engage in the development of the theory of taxation, using the experience of countries with developed market economies and linking it with Russian realities.
We emphasize that until an authoritative holistic concept of reforming taxation and its legal form is developed, the results of any research in this area will remain nothing more than the point of view of individual teams and specialists.

List of used literature

MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION
ANO VPO "REGIONAL FINANCIAL AND ECONOMIC INSTITUTE"

Essay
Subject "Taxes and taxation"
On the topic: "Why taxes are necessary for the state?"

Completed by a 2nd year student
Direction: Economy
Profile Accounting, analysis and audit.
Mukhortova Tatyana Yurievna
Date of submission of work: October 30, 2014

Introduction. 3
Main part. 4Conclusion. 8
List of used literature. 9

Introduction.
Taxes are the price we pay for the opportunity to live in a civilized society.
Holmes Oliver Wendell.
Taxation has deep historical roots. Documentary evidence of the existence of taxes is found about 2500 years ago. Our country has a very interesting tax past. And if you delve into it, you can see that any ruler has always been looking for means to replenish the state treasury with the help of taxes.
Even the princes of Kyiv collected tribute from the conquered tribes. However, the most significant figure in the history of the Russian tax system is Peter I, who, waging continuous wars and carrying out numerous reforms, needed money. And a lot! Therefore, the king even established a special position - profit-makers, whose duty was to "sit and make profits for the sovereign", that is, to invent new sources of income for the treasury. Centuries passed, society developed, and no one thought to cancel taxes. On the contrary, more and more new ones appeared. In our time, we no longer just say "taxes" - we have created a whole tax system, without which it is impossible to imagine modern life.
But at all times the main problems boiled down to the following questions:
can a state exist without taxes?
What can be taxed?
why do we need taxes?
Let's try to understand and answer some of them.

Main part.
In the system of financial relations, the state plays an important role in terms of replenishing the revenue side of the budgets of various levels and the possibility of influencing national economy in general and on separate spheres I play taxes.
Taxes are obligatory payments levied by the state from legal entities and individuals on the basis of special tax legislation.
Taxes are the source of pensions for the population. As you know, pensioners are the most vulnerable category of the population. They react to the slightest change in the economic situation in the country. Naturally, this reaction is produced through an increase or decrease in the size of the pension. When timely payment of tax deductions prevails in the state, then pensions are issued to pensioners on time.
Taxes are a source of financing for the construction of facilities of social importance. For example, kindergartens, polyclinics, hospitals and other important facilities are being built at the expense of taxpayers, including at the expense of funds received from the payment of the unified agricultural tax, which is paid every six months.
Taxes are the source of the maintenance of the country's administrative apparatus. That is, the salaries of civil servants are paid precisely from the taxpayers' funds.
Taxes are the source of social security for the citizens of the country. Scholarships, sick days and more are paid solely from the funds received as taxes from citizens.
Taxes express the obligation of legal entities and individuals to participate in the formation financial resources states. Being an instrument of redistribution, taxes are also called upon to "quench" emerging failures in the distribution system and to stimulate or restrain the activity of certain economic entities.
In accordance with this, taxes perform the following functions: fiscal, distribution, regulatory and control.
The fiscal function (from the Latin Fiscus - fisk, i.e. the state treasury) is the main function of the tax. Fisco in ancient Rome was called the military cash desk, where the money intended for issuance was kept. From the end of the 1st c. BC. fisk began to be called the private treasury of the emperor, which was administered by officials and replenished ...