What taxation systems exist in Russia. Tax system of the Russian Federation The tax system of the country includes, in addition to

Finance and credit / Financial law / 5.2 The concept of taxes, their role and the tax system. Classification of taxes. Principles of construction and functioning of the tax system. Elements of taxation

The main source of income for budgets at all levels is taxes. Therefore, issues of legal regulation of taxation are among the most pressing in the economic and social life of the Russian state.

With all the changes occurring in the process of development of human society and the state, the main purpose of taxes as a source of funds ensuring the functioning of the state has been preserved, although their role has become more ambiguous.

Taxes in the financial and legal aspect are mandatory and, in legal form, individually gratuitous payments by organizations and individuals, established within their competence by representative bodies of state power or local self-government for inclusion in the budget system (or in cases specified by law in extra-budgetary state and municipal targeted funds). funds with determination of their sizes and terms of payment.

The transfer of taxes to the budget system presupposes and determines their public nature, i.e., their focus on generally significant interests of the corresponding territorial level.

According to the Tax Code of the Russian Federation tax - This 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.

The role of taxes in the state and society is determined by the functions that taxes perform:

· fiscal;

distribution;

· regulatory;

· control.

The main function of taxes fiscal (from lat. fiscus- treasury). Through taxes, the state generates its financial resources, which are used as a source of income for the state or municipal treasury, intended to satisfy the interests of society and the state.

Taxes are characteristic distribution a function that manifests itself in the fact that funds accumulated in the budget are directed to solve specific problems. As a result, income is redistributed between different social groups.

Regulatory function is manifested in the fact that by setting taxes, the state influences the economic activities of subjects. By reducing the tax burden, production is stimulated. Increasing tax rates forces taxpayers to refuse to carry out any type of activity.

Taxes are also control function . During taxation, the state exercises control over the financial and economic activities of enterprises, organizations, institutions, the legality of receiving income by citizens, the sources of this income, and the use of property, including land.

The Tax Code of the Russian Federation combines fees and state duties into a single system along with taxes. The mentioned payments differ from taxes (clause 2 of article 8 of the Tax Code of the Russian Federation). To a certain extent, some of them are of a paid nature: they are payments either for services (for example, a state fee), or for permission to carry out some activity, etc., provided by the competent state bodies and local governments. Such payments are usually one-time in nature. Taxes, in contrast, are characterized by regular payment if the taxpayer has an object of taxation established by law (property, income, etc.), they are subject to systematic payment to the treasury within the prescribed time frame.

However, these payments share the following common features with taxes:

· obligatory payment in the presence of facts specified by law;

· contribution to the budget or extra-budgetary fund at a certain state or local level;

· entrusting control over their payment, as well as the payment of taxes, to the same system of government bodies - tax authorities with the same control powers and enforcement measures.

At the same time, the legislator does not make any distinction in the general rights and obligations of entities relating to all these payments, including taxes. According to Budget

According to the federal code of the Russian Federation, they constitute a group of tax revenues, being the main elements of the tax system.

Tax system is a system of social relations regulated by the norms of tax law and built on certain principles, which takes shape in the process of establishing and collecting taxes and fees

Tax system includes includes the following elements :

· a system of principles for the construction and functioning of the tax system;

· system of taxes and fees;

· the procedure for establishing and enforcing taxes and fees;

· taxpayers and fee payers;

· tax administration;

· tax control.

The following are distinguished: principles of construction and functioning of the tax system :

1) unity of the tax system– follows from the principle of the unity of the economic space of Russia, enshrined in Art. 8 of the Constitution of the Russian Federation, and means, first of all, the unity of legal acts on taxes and fees, the unity of the currency in which tax obligations are fulfilled, the unity of the system of tax authorities;

2) tax federalism– follows from the federal structure of Russia and the independence of local self-government, consists in a clear delineation of competence between Russia, the constituent entities of the Russian Federation and local governments in establishing and introducing taxes;

3) tax fairness– includes the universality and proportionality of taxation, as well as the bearing by taxpayers of an equal tax burden;

4) mobility (elasticity) of taxation– consists in the ability of the tax system to quickly respond to socio-economic changes in society. When establishing and introducing taxes, the composition of taxpayers, their ability to pay taxes, their attitude to their tax responsibilities, etc. must be taken into account;

5) stability of the tax and fee system– is expressed in the fact that the legislation on taxes and fees should remain unchanged for as long as possible. Reform of the tax system should occur in exceptional cases;

6) tax certainty– is expressed in the fact that all elements of the tax must be defined in law. The provisions of acts of legislation on taxes and fees must be specific and understandable. Tax procedures should be accompanied by as little costs as possible both on the part of taxpayers and on the part of the state.

Combining tax payments into a system implies the possibility of their classification, which allows us to better understand the essence of this category.

There are several types tax classifications :

1) depending on the taxpayer:

Taxes on organizations (corporate profit tax, corporate property tax);

Taxes on individuals (personal income tax, personal property tax);

General taxes for individuals and organizations (value added tax, excise taxes, transport tax, land tax, etc.);

2) depending on the form of taxation:

Direct taxes (paid directly by the owner of the taxable object);

Personal taxes – the amount of tax depends on the amount of income of the taxpayer and takes into account his financial condition;

Real taxes - paid on property, on expected income, the receipt of which is only expected;

Indirect taxes (consumption taxes, i.e. taxes that are determined by the amount of consumption and are included in the price of the product);

1) by territorial level(Fig. 5.1):

Federal taxes are taxes established by the Tax Code of the Russian Federation and mandatory for payment throughout the territory of the Russian Federation (clause 2 of Article 12 of the Tax Code of the Russian Federation);

Regional taxes are taxes established by the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation and mandatory for payment on the territory of the relevant constituent entities of the Russian Federation (clause

3 tbsp. 12 of the Tax Code of the Russian Federation);

Local taxes are taxes established by the Tax Code of the Russian Federation and regulatory legal acts of representative bodies of municipalities and mandatory for payment on the territory of the relevant municipalities (clause 4 of Article 12 of the Tax Code of the Russian Federation).

To the principles of construction and functioning of the tax system , formulated in the Tax Code of the Russian Federation, include the following:

1) the obligation of each person to pay only legally established taxes and fees, based on the recognition of the universality and equality of taxation, taking into account the actual ability of the taxpayer to pay taxes;

2) the inadmissibility of the discriminatory nature of taxation and its different application based on social, racial, national and other similar criteria, as well as the establishment of differentiated tax rates and fees depending on the form of ownership, citizenship of individuals or place of origin of capital;

3) the inadmissibility of arbitrary taxes and fees that have no economic basis and prevent citizens from realizing their constitutional rights;

4) the inadmissibility of establishing taxes and fees that violate the single economic space of the Russian Federation,

5) the priority of the Tax Code of the Russian Federation in establishing, amending and abolishing taxes and fees at all levels;

6) the need to formulate legislation in such a way that everyone knows exactly what taxes (fees), when and in what amount he must pay;

7) interpretation of all doubts, contradictions and ambiguities of the legislation on taxes and fees in favor of the taxpayer (payer of the fee);

8) the need to clearly define the circle of taxpayers (payers of fees) and all elements of taxation when establishing taxes and fees.

According to Art. 17 of the Tax Code of the Russian Federation, a tax is considered established only when it is determined taxpayers And elements of taxation , namely:

· object of taxation;

· the tax base;

· taxable period;

· tax rate;

· procedure for calculating tax;

· procedure and deadlines for tax payment.

If necessary, when establishing a tax, the legislative act on taxes and fees may also provide for tax benefits and the grounds for their use by the taxpayer.

When establishing fees, their payers and elements of taxation in relation to specific fees are determined.

Taxpayers And fee payers organizations and individuals are recognized as having the obligation to pay taxes and (or) fees, respectively. Branches and other separate divisions of Russian organizations perform the duties of these organizations to pay taxes and fees at the location of these branches and other separate divisions.

Objects of taxation may be transactions for the sale of goods (work, services), property, profit, income, cost of goods sold (work performed, services provided) or another object that has a cost, quantity

a physical or physical characteristic, with the presence of which the taxpayer’s legislation on taxes and fees associates the emergence of an obligation to pay tax. Each tax has an independent object of taxation, determined in accordance with part two of the Tax Code of the Russian Federation.

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

Product any property being sold or intended for sale is recognized. In order to regulate relations related to the collection of customs duties, goods also include other property defined by the Customs Code of the Russian Federation.

Work For tax purposes, activities are recognized whose results have a material expression and can be implemented to meet the needs of the organization and (or) individuals.

Service For tax purposes, activities are recognized whose results do not have material expression and are sold and consumed in the process of carrying out this activity.

The tax base represents the cost, physical or other characteristics of the taxable object. The tax base and the procedure for determining it for regional and local taxes are established by the Tax Code of the Russian Federation.

In order to clarify the object of taxation, the tax base must be determined (i.e. its cost, physical or other characteristics). In certain cases, it is necessary to specify the taxation unit, i.e. part of the taxable object with which the tax is calculated (for example, 1 m 2 of land, 1 hectare of arable land, etc.).

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

Tax rates for regional taxes are established in accordance with the laws of the constituent entities of the Russian Federation, within the limits established by the Tax Code of the Russian Federation.

Rates can be expressed in different forms and in different ways depending on changes in the object of taxation. Thus, they can be expressed in percentages and hard cash amounts, in a combination of both. Apply proportional rates, those. not changing depending on the increase or decrease in the object of taxation, and progressive (regressive), the size of which depends on the quantitative characteristics of the object of taxation (as it increases, the tax rate also increases). The Tax Code of the Russian Federation does not allow the establishment of differentiated rates of taxes and fees, depending on the form of ownership, citizenship of individuals or place of origin of capital.

Under tax period refers to a calendar year or another period of time (quarter, month) in relation to individual taxes, at the end of which the tax base is determined and the amount of tax payable is calculated. Determined for each tax separately. A tax period may consist of one or more reporting periods, following which advance payments are made.

Taxpayer independently calculates the tax amount , payable for the tax period, based on the tax base, tax rate and tax benefits.

In cases provided for by the legislation of the Russian Federation on taxes and fees, the responsibility for calculating the amount of tax may be assigned to the tax authority or tax agent .

Deadlines for paying taxes and fees are established in relation to each tax and fee. The deadlines for paying taxes and fees are determined by the calendar date or expiration

a period of time calculated in years, quarters, months, weeks and days, as well as an indication of an event that must occur or occur, or an action that must be performed. The deadlines for the performance of actions by participants in tax legal relations are established by the Tax Code of the Russian Federation in relation to each such action. In cases where the tax base is calculated by the tax authority, the obligation to pay tax arises no earlier than the date of receipt of the tax notice.

Paying tax is made by a one-time payment of the entire tax amount or in another manner provided for by the Tax Code of the Russian Federation and other acts of legislation on taxes and fees.

The amount of tax payable is paid (transferred) by the taxpayer or tax agent within the established time frame. Payment of taxes is made in cash or non-cash form.

Benefits on taxes and fees the benefits provided for by certain categories of taxpayers and payers of fees provided for by the legislation on taxes and fees in comparison with other taxpayers or payers of fees are recognized, including the opportunity not to pay a tax or fee or to pay them in a smaller amount.

The norms of legislation on taxes and fees that determine the grounds, procedure and conditions for applying tax benefits and fees cannot be of an individual nature.

Questions:

Tax system concept

Principles of the tax system of the Russian Federation

The concept of tax and fee in the tax system of the Russian Federation

Participants in relations regulated by legislation on taxes and fees

Types of taxes and fees in Russia

1. Concept of the Tax System

Currently, there is no generally accepted definition that fully describes the Russian tax system. In our opinion, the concept of “tax system” is broader than the concepts of “system of taxes and fees” and “taxation system” and includes, in addition to taxes and fees themselves, the entire complex of relations directly related to taxation.

Tax system- a set of taxes built on the basis of clearly formulated principles, rules and procedures for their establishment, implementation, control over the timeliness and completeness of payment and responsibility for non-payment.

The basis of the tax system is taxes. With the help of the tax system, the state implements its functions of managing (regulating, distributing and redistributing) financial flows in the state and, in a broader sense, the country’s economy in general.

Functions of the tax system

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

Fiscal, the essence of which is to replenish state revenues at various levels necessary for the state to perform its functions.

Distribution, the essence of which is the distribution of the total social product between legal entities and individuals, industries and spheres of the economy, the state as a whole and its territorial-administrative entities.

Regulatory, the essence of which is the active influence of the state with the help of economic levers and methods on economic and social processes in society.

Control, the essence of which is to monitor and observe cost proportions in the process of formation and distribution of income of various economic entities.

The basis of the Russian tax system is also the Tax Code. In addition, the tax system of the Russian Federation includes federal laws on taxes and fees adopted in accordance with this code (Clause 1, Article 1 of the Tax Code of the Russian Federation).

The Tax Code contains a description of the system of taxes and fees in the Russian Federation; in particular, it sets out the basics of taxation in Russia (Clause 2 of Article 1 of the Tax Code of the Russian Federation):

types of taxes and fees;

the grounds for occurrence (change, termination) and the procedure for fulfilling obligations to pay taxes and fees;

principles of establishment, enforcement and termination of previously introduced regional and local taxes;

rights and obligations of participants in relevant legal relations (taxpayers and fee payers, tax agents, tax and customs authorities);

forms and methods of tax control;

liability for violation of laws on taxes and fees;

the procedure for appealing acts and actions of tax authorities, as well as their officials.

Tax system- this is a set of taxes established by government authorities, as well as methods and principles for constructing taxes. Principles of building a tax system:

Universality – tax coverage of all economic entities receiving income;

Stability – stability of types of taxes and tax rates over time;

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

Mandatory – compulsoryness of the tax; the inevitability of its payment;

Independence of the subject in calculating and paying taxes;

Social justice is the establishment of tax rates and tax benefits that put everyone on approximately equal terms.

The tax system of any country includes various types of taxes. Depending on the object of taxation, the relationship between the taxpayer and the state, the following are distinguished:

direct taxes – are levied directly on the income or property of business entities and cannot be easily transferred by those who legally pay taxes to the state to other entities (income tax, profit tax, real estate tax, etc.);

indirect taxes - are established in the form of surcharges on the price of goods or tariffs for services. They are actually levied on the consumer, although the tax payer to the state is a trading or manufacturing enterprise (value added tax; excise taxes - taxes included in the price of consumer goods: salt, tobacco, alcoholic beverages; customs duties; sales tax, etc.).

Depending on the body that collects taxes and administers them, there are national And local taxes. National taxes, as a rule, include income tax, profit tax, customs duties, etc. Local taxes include land tax, property tax, etc.

According to the purpose of use, taxes are divided into are common And special. General funds are intended to finance expenditures of state or local budgets without being assigned to any specific type of expenditure. Special taxes have a specific purpose.

Each tax contains characteristics of the following main elements: subject, object of taxation, tax rates, source of tax, tax benefits, withdrawal procedure, tax sanctions.

Subject of tax(or taxpayer) is an individual or legal entity charged by law with the obligation to pay tax.

Tax object – this is something that is taxable. The object of the tax can be: current income, expenses, types of activity, property, etc. The tax law specifies in what units the tax object is measured (monetary units - in the tax on wages, profits; hectare, acre - in the land tax; person - in the poll tax).

Tax source – income from which tax is paid (salaries, dividends, profits, etc.).

Tax rate(t) – the amount of tax per unit of taxation. The rate can be fixed (set as an absolute amount per unit of taxation) or fractional (set as a percentage of the taxable object). There is an average and marginal tax rate. The first characterizes the share of tax in income, the second - the increase in tax in relation to the increase in income.

Tax rates are the most important element of tax, implementing in practice the functions of taxes and principles of taxation. There are various methods for constructing a tax rate (Fig. 11.1).

Rice. 11.1. Progressive, proportional and regressive

Depending on how the tax rate changes, there are:

proportional taxation, in which the same rate is used regardless of the amount of income subject to taxation. In this case, the share of tax in income remains constant, independent of the amount of income (Fig. 11.1, line b). Tax increase T 3 T 4 equals income increase Y 1 Y 2 ;

progressive taxation – taxation, in which the tax rate increases as income increases; accordingly, the share of tax in income increases as income grows (Fig. 11.1, line A). Tax increase T 1 T 2 more income growth Y 1 Y 2 ;

regressive taxation – taxation in which the tax rate is reduced. Taxes can be regressive even if the tax rate remains unchanged. In any case, with regressive taxation, the share of tax in income falls as income grows (Fig. 11.1, line V). Tax increase T 5 T 6, less income increase Y 1 Y 2 ;

The relationship between tax revenues received by the state ( Q) and tax rates ( t) is described by the Laffer curve (Fig. 11.2).

According to this curve, maximum tax revenues to the state budget are ensured by a certain (optimal) rate of the corresponding tax ( t opt) . Exceeding this level (up to t 1) leads to a loss of incentives for work and capital investment, slows down scientific and technical progress, slows down economic growth, which ultimately reduces income and budget revenues ( Q 1 < Q max) . On the contrary, the transition to a lower rate ensures an increase in savings, investment, employment, total income and, as a result, an increase in budget revenues. It is theoretically impossible to find the optimal taxation scale; it is determined empirically and, reflecting the national, psychological, specific economic, cultural characteristics of the country, is different for different countries.

An important element of tax policy, a method of state regulation of the economy, and ensuring social protection of certain types of activities and certain groups of the population are tax benefits – full or partial tax exemption. Tax benefits can be provided by: establishing a tax-free minimum, excluding certain expenses or certain types of taxpayer income from taxable income, reducing the tax rate, providing a tax credit, refunding previously paid taxes, complete exemption from taxes, etc.

Finally, tax legislation provides for various types of sanctions(from fines of various sizes to criminal liability) for violations in the field of taxation: tax evasion, late tax payments, inclusion of false information in the tax return, etc.

See also:

Economy. P. SAMUELSON. ECONOMY. Volume I. Circulation 25,000 copies. FOREWORD BY THE AUTHOR. PART 1. BASIC ECONOMIC website/biznes-64/index.htm

The state's tax system is a necessary tool for performing its most important functions and tasks. The structural organization of the tax system is the main indicator of the economic and social development of the country.

The tax system of the Russian Federation began to operate in 1992 simultaneously with the adoption of the law “On the Fundamentals of the Tax System of the Russian Federation.” The terms income tax, excise tax, and value added tax (VAT) were introduced.

Over the course of 25 years, the Russian tax system has repeatedly changed and been subject to reforms and innovations.

At the beginning of 1999, the first part of the Tax Code of the Russian Federation came into force. On January 1, 2001, the second part of the law came into effect. The Tax Code of the Russian Federation has become the most important legislative and legal act of the Russian Federation, defining the relationship between the state and the taxpayer, the functions, structure and elements of the state taxation system.

Tax system of the Russian Federation briefly

The general characteristics of the tax system of the Russian Federation express it as the most important source of revenue for the state budget at all levels and the foundation for the high-quality and timely implementation by the state of its functions in managing cash flows and the economy.

The tax system of the Russian Federation is a complex of taxes, fees and other tax payments introduced by the federal legislation of the Russian Federation, as well as regulations of regions and local governments.

The concept of a tax system also includes the totality of relationships between taxpayers and the state.

Principles of building the tax system of the Russian Federation

The basics of building the Russian tax system are described in Art. 3 Tax Code of the Russian Federation. In general, it is worth classifying the following principles for constructing a tax system:

• Justice. Any Russian citizen is obliged to pay taxes legally established in the Russian Federation. At the same time, when determining the tax, it is taken into account whether the citizen is capable of paying it in fact.
• Certainty. To establish a tax, clearly defined elements of the tax system are necessary. Ambiguous interpretations of legislation are interpreted in favor of the taxpayer.
• Equality. The law prohibits differentiation of tax rates and the provision of unjustified preferential treatment based on the citizenship of the taxpayer, his property or capital. In addition, taxes cannot be applied differently based on nationality, religion, social status, or race.
• Convenience. Laws must be clearly formulated so that a Russian citizen is informed about the need to pay a certain type of tax, its amount and the time frame for making the payment. The implementation of this principle is aimed at the timely fulfillment by citizens of tax obligations to the state, as well as at eliminating abuse of the powers of the tax authorities.
• Economical. The need for an economic justification for the taxes and fees being introduced. Payments that contradict the constitutional foundations of Russia are unacceptable.

Thus, the principles of the tax system are aimed at compliance with Russian legislation and constitutional framework.

Structure of the tax system of the Russian Federation

The structure of the tax system involves its division into taxation levels. Each level consists of elements corresponding to it, characterizing and enabling the system to efficiently perform its assigned functions.

Levels of the Russian tax system

The tax system of the Russian Federation consists of 3 levels (Tax Code of the Russian Federation, Art. 12):

• Federal.
• Regional.
• Local.

Tax system: classification of taxes in the Russian Federation

Art. 12 of the Tax Code of the Russian Federation classifies the following types of taxes depending on the level:

• Federal. Must be paid by taxpayers without fail throughout Russia, with the exception of exemptions provided in connection with the use of special tax regimes, which are described in clause 7 of Article 12 of the Tax Code of the Russian Federation. You can read more here.
• Regional. Taxes established by the Tax Code of the Russian Federation and regional laws of the constituent entities of the Federation and subject to mandatory payment on their territory. What taxes are these and who pays them are in our article.
• Local. Taxes and fees levied in municipalities in accordance with the tax legislation of the Russian Federation, the laws of constituent entities and municipalities. You will learn about them here.

Elements of the tax system

The taxation mechanism consists of a subject and an object, the tax rate and the benefits provided for its payment.

The Russian tax system is represented by the following constituent elements:

• Types of taxes, fees and other tax payments.
• Rights and responsibilities of citizens and tax system authorities.
• Methods and types of control in the tax sphere.
• Responsibility for violations of legal acts of tax legislation.
• Grounds for establishing a tax and the emergence of an obligation to pay it.
• Principles of establishing taxes.
• Inspections, examinations, registration of taxpayers.
• The procedure for challenging and appealing actions or inactions of employees of the Russian tax system.

Functions of the tax system

The tax system of the Russian Federation as a combination of elements performs a number of functions. These functions are:

• Fiscal. The tax system of the Russian Federation is the guarantor of providing cash receipts to the state budget.
• Regulatory. Consists in achieving the intended objectives in state tax policy. Taxes and the tax system are recognized as a powerful tool for regulating the economy, investment growth rates, supply and demand, and employment.
• Distributive. Expressed in the distribution of tax funds among budgets of all levels.
• Stimulating. Various benefits allow promising sectors of the economy to develop effectively.
• Test. Enables the state to control the financial activities of taxpayers, including their income and expenses. The tax system is developing dynamically, therefore, with the help of control, the feasibility of innovations in it is also assessed.

Tax system— ϶ᴛᴏ a set of taxes and fees levied on payers in the manner and under the conditions determined by the Tax Code.

The need for a tax system arises from the functional tasks of the state. The historical features of the evolution of statehood predetermine each new stage in the development of the tax system. Based on all of the above, we come to the conclusion that the structure and the organization of the country's tax system characterizes its level state and economic development.

Principles of building a tax system

The principles for constructing the tax system in the Russian Federation are determined by the Constitution and the Tax Code. Valid in Russia three-tier tax system, consisting of federal, regional and local taxes, which is consistent with the world experience of federal states.

Tax Code of the Russian Federation

Today, the main tax legislation will be Tax Code of the Russian Federation, consisting of two parts (general and special), regulating both the general principles of constructing the tax system and the relationship between the state and taxpayers for specific types of taxes. The first part of the Tax Code came into force on January 1, 1999, the second - two years later.

Tax principles

The effectiveness of the tax system is ensured by compliance with certain criteria, requirements and principles of taxation. The construction of most existing tax systems is based on the ideas of A. Smith, formulated in his work “An Inquiry into the Nature and Causes of the Wealth of Nations” (1776) in the form four basic principles of taxation:

• principle of justice, which presupposes universality of taxation and uniform distribution of taxes among citizens in proportion to their income;
• certainty principle, which consists in the fact that the amount, method and time of payment must be known accurately and in advance to the taxpayer;
• principle of convenience- the tax must be collected at such a time and in such a way that represents the greatest convenience for the payer;
• principle of economy, which implies a reduction in tax collection costs.

The principles of constructing the tax system in the Russian Federation are formulated in Part I of the Tax Code, the third article of which establishes the basic principles of legislation on taxes and fees:

• It is worth saying that every person must pay legally established taxes and fees. Legislation on taxes and fees is based on the recognition of the universality and equality of taxation. When establishing taxes, the actual ability of the taxpayer to pay the tax is taken into account.
• Taxes and fees cannot be discriminatory and applied differently based on social, racial, national, religious and other similar criteria.
• It is not allowed to establish differentiated rates of taxes and fees, tax benefits depending on the form of ownership, citizenship of individuals or place of origin of capital.
• Taxes and fees must have an economic basis and cannot be arbitrary.
• It is not allowed to establish taxes and fees that violate the single economic space of the Russian Federation and, in particular, directly or indirectly limit the free movement of goods (work, services) or financial assets within the territory of the Russian Federation, or otherwise limit or create obstacles to economic activities not prohibited by law individuals and organizations.
• No one can be obligated to pay taxes and fees, as well as other contributions and payments that have the characteristics of taxes and fees established by the Code, are not provided for by it, or are established in a manner other than that determined by the Code.
• When establishing taxes, all elements of taxation must be determined. Acts of legislation on taxes and fees 14 should be formulated in such a way that everyone knows exactly what taxes (fees), when and in what order he must pay.
• All irremovable doubts, contradictions and ambiguities in acts of legislation on taxes and fees are interpreted in favor of the taxpayer (payer of fees)

Tax system quality criteria:

• balancing the state budget. This criterion for the quality of the tax system implies that the tax policy pursued by the state must ensure the generation of revenues of the budget system of the Russian Federation necessary to finance the state's expenses in carrying out its functions;
• efficiency and production growth. The ongoing tax policy should promote the sustainable development of the economy, priority industries and activities, and individual territories;
• price stability. The ongoing tax policy should ensure an optimal balance of direct and indirect taxes in order to achieve price stability and prevent the effect of inflationary expectations;
• the effectiveness of social policy, ensured by observing the principle of universality and uniformity of taxation of citizens;
• completeness and timeliness of tax payment can be ensured by improving taxpayers' awareness of taxes to be paid, the rules for their calculation and payment deadlines.

Main trends in the development of the tax system:

• a general reduction in the tax burden for producers, incl. by reducing rates on certain types of taxes, increasing the role of targeted tax benefits;
• elimination of contradictions in the current legislation regulating tax relations, its simplification;
• gradual transfer of the tax burden from enterprises to rent from the use of natural resources;
• increasing the share of direct taxes while simultaneously reducing the share of indirect taxes in total revenues to the budget system of the Russian Federation;
• development of tax federalism, taking into account the fiscal interests of regions and municipalities, increasing the share of their own income in the revenue side of their budgets;
• improvement and strict adherence to the organizational principles of building the tax system, as well as the principles of taxation;
• increasing political responsibility, which should consist of pursuing a tax policy that would depend on objective economic conditions;
• flexible response of the taxation system to changes in economic conditions;
• strengthening tax discipline and tax culture of taxpayers;
• equalization of tax conditions by reducing and streamlining tax benefits;
• improving the system of tax control and liability for tax offenses.

Criteria for assessing tax systems

The country's tax system is a complex mechanism consisting of a large number of different taxes. As already mentioned, these taxes are aimed at replenishing the state budget or influencing the behavior of economic agents. Often these goals contradict each other.

For example, to pay benefits to the poorest segments of the population, the state may be interested in increasing tax revenues, however, if a tax of a regressive nature is introduced, then the burden of this tax will fall on the same poor.

The complexity of the tax system arises precisely because of the desire to distribute the tax burden between different groups of taxpayers based on the principles of fairness and efficiency. It is worth saying that it is impossible to completely combine these principles - you always have to partially sacrifice efficiency in favor of fairness or vice versa.

Since some imperfections in the tax system are, in principle, inevitable, it is extremely important to determine the criteria on the basis of which the tax system will be assessed.

Criteria for assessing tax systems:

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

• Vertical equality implies that individuals from different groups will be subject to different demands. For example, people with low incomes pay less tax.
• Horizontal equality assumes that people in the same position fulfill the same obligations (i.e. there is no discrimination by race, gender, religion; the same income pays the same tax)

2. Economic neutrality demonstrates the effectiveness of the tax system. Using this criterion, the impact of taxes on the market behavior of consumers and producers, as well as on the efficiency of allocating limited resources, is assessed.

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

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

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

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

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

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

Principles of taxation in the Russian Federation

Due to the existing diversity of taxes in the Russian Federation, the need arose to classify them. Assigning a particular tax to a specific type allows us to more clearly understand its essence and content. In taxation theory, various criteria can be used to classify taxes.

Taxes are divided into the following types:

• federal taxes and fees;
• regional taxes;
• local taxes;

A closed list of regional and local taxes serves as a guarantee for the taxpayer against attempts by local authorities to replenish the revenues of their operating budgets by introducing additional contributions.

The Tax Code also establishes special tax regimes, determines the procedure for establishing such taxes, as well as the procedure for the implementation and application of these special tax regimes. Special tax regimes may provide for exemption from the obligation to pay certain federal, regional and local taxes specified in Articles 13-15 of the Tax Code.

In conjunction with Article 18 of the Tax Code, special tax regimes include:

• taxation system for agricultural producers (unified agricultural tax);
• simplified taxation system;
• taxation system in the form of a single tax on imputed income for certain types of activities;
• taxation system for the implementation of production sharing agreements.

Tax federalism

The classification of taxes by belonging to the levels of management and power in connection with the federal structure of the Russian Federation implies the introduction of the concept of tax federalism - the legislative establishment of equal relations between the federal center and the subjects of the Federation in the formation of budget revenues of all levels, achieved through the optimal combination of their tax potential, carried out financially -economic, social functions and existing socially necessary needs.

Tax federalism— ϶ᴛᴏ differentiation and distribution of taxes between the levels of the country's budget system, i.e. ϶ᴛᴏ the set of relations in the tax sphere between the Russian Federation and its subjects, local governments, which are determined by the need to implement the powers enshrined in the Constitution.

The main goal of tax federalism is to ensure the unity of the state and the stability of its socio-economic development based on meeting the needs for funds of all levels of government through the redistribution of part of the GDP between parts of the budget system.

Tax federalism is based on the following principles:

• Dependence of tax revenues on the performance of government and management bodies. This means that regional and local authorities are entrusted with the function of monitoring tax receipts.
• Degree of mobility of the tax base. Labor and capital in monetary form have a high degree of mobility, and property and natural resources have a lower degree, therefore taxes on labor and capital are mainly assigned to the federal budget, and taxes on property and natural resources - at the regional and local level.
• Economic efficiency of certain types of taxable objects. The cost of collecting taxes cannot exceed the amount of taxes collected.
• Regulation of processes at the macroeconomic level. This means that the federal budget is assigned the main taxes, through which the reproduction process is regulated at the level of the entire country.

There are several approaches to solving the problem of tax federalism:

• Cumulative- combining in one tax rate the rates of each level of government. Regional and local authorities have the right to levy, in addition to general federal taxes, taxes of the same name, the amounts of which are set by an upper limit. In this case, the federal rate is uniform throughout the country, and regional and local are set within the limit (for example, income tax: at the federal level - 2%, at the regional level - up to 18%, but not lower than 13.5%)
• Normative— standards are established, i.e. percentages, within which tax income is distributed between the levels of the budget system (not lower than the established percentage)
• Distributive— concentration of tax revenues initially in a single account, and subsequently their redistribution between parts of the budget system.
• Fixed— differentiation and consolidation of taxes between different levels of government in accordance with the principles of tax federalism. The methods of delimitation and distribution of taxes are different.

Distribution of taxes between levels of the budget system Table 3

Type of tax	Definition		control	Comments
	Tax base	Tax rate
Income tax				Mobile tax base, stabilization tool
Personal income tax				Redistribution, stabilization instrument, mobile tax base
Tiered Sales Tax (VAT)				Decentralized governance is difficult to implement if rates and bases vary across regions
				Taxation at the point of production prevents the export of taxes
Property tax				Immobile tax base, benefit-based payment

Distribution of taxes between levels of the budget system in the Russian Federation in 2008 Table 4

According to the object of taxation, taxes are divided into:

• income taxes;
• property taxes;
• consumption taxes;
• taxes on capital.

By subject-taxpayer, the following types of taxes can be distinguished:

• taxes on individuals (personal income tax, personal property tax, etc.);
• taxes on organizations (corporate profit tax, value added tax, etc.)

The next classification of taxes is based on the method of withdrawal. In this case, taxes are divided into direct and indirect. This division is carried out according to three criteria:

• by payment method;
• according to the method of collection;
• on an economic basis.

Based on the first sign, direct taxes include taxes that are paid to the budget by actual tax payers, and indirect taxes are paid to the budget by third parties and are passed on to the final consumers of goods, works, and services. Based on the second criterion, direct taxes include taxes levied on salary sheets and cadastres; and to indirect taxes - taxes levied according to tariffs. In economic terms, direct taxes include taxes levied on production (income, property), and indirect taxes include taxes levied on consumption (expenses, use of property). Direct taxes include property tax, personal income tax, corporate income tax, and indirect taxes - value added tax, excise taxes.

Tax limit- the maximum level of taxation, exceeding which leads to a decrease in tax revenues and at which the optimal share of gross domestic product redistributed through the budget system is achieved for payers and the state treasury. The tax limit is expressed in the principle of proportionality. The principle of proportionality is clearly illustrated by the Laffer curve. The curve shows that when the tax rate is increased to the tax limit, budget tax revenues increase.

At the same time, if the tax limit is exceeded, payment of tax leads to the fact that the taxpayer has practically no net income left. Economic activity begins to decline, and tax evasion becomes widespread. There is an artificial understatement of the tax base, the transfer of gross domestic product to the shadow economy and, as a consequence, a reduction in budget tax revenues.

When determining the impact of taxes on economic growth, it is extremely important to take into account the relationship between the level of taxation and the volume of tax revenues to the budget. It is worth saying that to characterize changes in tax revenues under the influence of determining economic factors (gross domestic product, personal income, retail price level, etc.) in macroeconomics, the tax elasticity coefficient is used.

The tax elasticity coefficient is calculated using the formula:

• E— coefficient of elasticity;
• X— the initial level of tax revenues (all, a group of taxes or a separate tax);
• X 1— increase in tax revenues (all, a group of taxes or a separate tax);
• Y— the initial level of the determining factor (for example, GDP, etc.);
• Y 1— increase in the analyzed factor.

The tax elasticity coefficient shows how much tax revenue changes when the determining factor changes by 1%. If it is equal to one, then the share of state tax revenues in GDP remains stable. If the coefficient is greater than one, then tax revenues increase at a faster rate than GDP increases, and the share of tax revenues in GDP increases. When the coefficient is less than one, the share of tax revenues in GDP decreases.

Basic tax terms

Based on Art. 17 of the Tax Code of Russia, a tax is considered established only when taxpayers and the following elements of taxation are identified:

• object of taxation (Article 38 of the Tax Code of the Russian Federation);
• tax base (Article 53 of the Tax Code of the Russian Federation);
• tax period (Article 55 of the Tax Code of the Russian Federation);
• tax rate (Article 53 of the Tax Code of the Russian Federation);
• procedure for calculating tax (Article 52 of the Tax Code of the Russian Federation);
• procedure and deadlines for tax payment (Article 57 of the Tax Code of the Russian Federation)

Taxpayers- organizations and individuals who, in accordance with the Tax Code, are obliged to pay taxes.

Taxpayer rights(Article 21 of the Tax Code of the Russian Federation) Taxpayers have the right:

• enjoy tax benefits on the grounds and in the manner established by the legislation on taxes and fees;
• provide tax authorities with documents confirming rights to tax benefits;
• get acquainted with the reports of audits carried out by tax authorities;
• provide tax authorities with explanations on the calculation and payment of taxes based on audit reports;
• in accordance with the established procedure, appeal the decision of the tax authorities and the actions of their officials;
• other rights.

Taxpayer Responsibilities(Article 23 of the Tax Code of the Russian Federation) The taxpayer’s obligations arise if there is an object (subject) of taxation and on the grounds established by legislative acts. Taxpayers in accordance with tax legislation must:

• pay legally established taxes;
• maintain accounting records;
• draw up reports on financial and economic activities, ensuring their safety for three years;
• provide the tax authorities with the documents and information necessary for the calculation and payment of taxes;
• make corrections to the financial statements in the amount of hidden or understated income (profit) identified by tax authorities;
• comply with the requirements of the tax authority to eliminate identified violations of tax legislation;
• notify about the termination of its activities, insolvency (bankruptcy), liquidation or reorganization - no later than three days from the date of such decision;
• notify about a change in his location no later than 10 days from the date of such a decision;
• perform other duties.

Tax agent- a person who, in accordance with the Code, is entrusted with the duties of calculating, withholding from the taxpayer and transferring taxes to the tax budget (for example, a tax agent for personal income tax - an employing organization .)

Object of taxation- sale of goods (work, services), property, profit, income, expense or other circumstance that has a cost, quantitative or physical characteristic, the presence of which is linked by the legislation on taxes and fees to the taxpayer’s obligation to pay tax (Article 38 of the Tax Code of the Russian Federation )

The tax base— cost, physical or other characteristics of the taxable object.

Taxable period- a calendar year or another period of time (month, quarter) in relation to individual taxes, at the end of which the tax base is determined and the amount of tax payable is calculated.

Tax rate— the amount of tax charges per unit of measurement of the tax base. Tax rates can be set in absolute amounts (fixed rates) or in shares of the object of taxation (interest rates). Interest rates, in turn, are divided into proportional, regressive and progressive (and the progression can be either simple - applied to the entire object, or complex - an increased rate is applied to part of the taxable object)

Tax calculation procedure- in accordance with Art. 52 of the Tax Code of the Russian Federation, the taxpayer independently calculates the amount of tax payable for the tax period based on the tax base, tax rate and tax benefits.

In cases provided for by the legislation of the Russian Federation on taxes and fees, the responsibility for calculating the amount of tax may be assigned to the tax authority or tax agent. If the responsibility for calculating the amount of tax is assigned to the tax authority, no later than 30 days before the payment deadline, the tax authority sends a tax notice to the taxpayer. The tax notice must indicate the amount of tax to be paid, the calculation of the tax base, and the deadline for paying the tax. A tax notice can be handed over to the head of an organization (its legal or authorized representative) or an individual (his legal or authorized representative) personally against a signature or in another way confirming the fact and date of its receipt. If it is impossible to deliver a tax notice using the specified methods, the notice is sent by registered mail. The tax notice is considered received after six days from the date of sending the registered letter.

Procedure and deadlines for paying taxes— tax payment is made as a one-time payment of the entire tax amount or in another manner provided by law, in cash or non-cash form. The specific procedure and deadlines for tax payment are established in accordance with the Tax Code in relation to each tax. If the tax payment deadline is violated, the taxpayer pays penalties in the manner and under the conditions provided for by law. The deadlines for paying taxes and fees are determined by a calendar date or the expiration of a period of time calculated in years, quarters, months and days, as well as an indication of an event that must occur or occur, or an action that must be performed. In cases where the tax base is calculated by the tax authority, the obligation to pay tax arises no earlier than the date of receipt of the tax notice.

Tax benefits in conjunction with the Tax Code, benefits are recognized as benefits provided to certain categories of taxpayers and payers of fees provided for by the legislation on taxes and fees compared to other taxpayers or payers of fees, including the opportunity not to pay a tax or fee or to pay them in a smaller amount. The norms of legislation on taxes and fees that determine the grounds, procedure and conditions for applying tax benefits and fees cannot be of an individual nature.