Presentation on the topic of the tax system. The tax system in the Russian Federation

Introduction

1.2 Types of taxes

Conclusion

Bibliography

Introduction

The tax system of Russia from the first days of its existence has been developing in the conditions of the economic crisis. In the most difficult situation, it restrains the growth of the budget deficit, ensures the functioning of the entire economic apparatus of the country, allows, although not without interruptions, to finance urgent state needs, and basically meets the current tasks of the transition to a market economy.

The experience of development of foreign countries was widely involved in the creation of the tax system of the Russian Federation.

Among the many economic levers by which the state influences the market economy, an important place is occupied by taxes. In the conditions of market relations, and especially in the period of transition to the market, the tax system is one of the most important economic regulators, the basis of the financial and credit mechanism of state regulation of the economy. The state widely uses tax policy as a certain regulator of the impact on negative market phenomena. Taxes, like the entire tax system, are a powerful tool for managing the economy in a market environment.

The tax authorities are the only legitimate collectors of taxes and fees, which form the budgets of all levels of the state. The effective functioning of the entire National economy country.

The purpose of this work is: to study the tax system of the Russian Federation, and to identify ways to improve it.

To achieve this goal, it is necessary to solve the following tasks:

1. To study the theoretical foundations of the tax system, its features and structure.

2. Determine the problems of improving the Russian tax system.

3. Consider the main ways of reforming the system.

Subject and object of research. The subject of the study is the tax system, and the object is Russian taxation in modern conditions.

Theoretical and methodological foundations of writing term paper normative-legislative documents (Tax Code and federal law "On the fundamentals of the tax system in the Russian Federation"), literary sources of domestic and foreign authors (Panskov V.G., Perov A.V., Chernik D.G., etc.) , periodicals (magazines "Finance", "All about taxes", "Tax policy", "Taxes").

In this paper, an attempt was made to analyze the state of taxation in the Russian Federation at the present stage, to show how the ongoing changes meet the requirements of today and what tasks the tax authorities now face to perform the functions assigned to them by the state - this is the main object of the proposed study.

1. The tax system of the Russian Federation at the present stage of economic development

1.1 Taxes: concept and functions

Taxes are a normative form of taxation of income (property) of legal and individuals and the cost of goods and services. These are obligatory and urgent payments.

With the help of taxes, the state influences many, including economic processes. They help to encourage or restrain certain types of activity, direct the development of certain industries, influence the economic activity of entrepreneurs, balance solvent demand and supply, and regulate the amount of money in circulation.

Taxation functions:

ensuring budget revenues (fiscal);

distribution to redistribute and reduce income differentiation;

regulating cyclical processes in the economy to reduce unemployment and inflation;

stimulating (or limiting; restraining) entrepreneurship;

ensuring the creation of social and industrial infrastructure;

controlling.

Each tax contains mandatory elements. It specifies:

who is the payer, i.e. the subject of this tax;

what is the object of taxation;

from what source the tax is paid;

in what units the object of taxation is measured.

The value of the tax rate (if it is expressed as a percentage, then it is called the "quota") is the amount of tax per unit of taxation. In addition, there are tax incentives that take into account the specific conditions of management.

In the practice of most states, three methods of levying taxes have become widespread: "cadastral", "at the source", "by declaration".

The first one is based on the use of cadastres, i.e. registers containing the classification of typical objects (land, deposits, houses) according to their external features. That is why this method establishes the profitability of the object is very inaccurate, on average. To assess the income that can be obtained, for example, from the use of land, it is necessary to have cadastral maps by region that reflect its fertility and location.

Withholding tax is levied before the income is received by the taxpayer. This method is the most common in our country.

The third way involves the taxpayer filling out a declaration of total annual income and submitting it to the tax office. In recent years, this method has begun to be applied in our country.

1.2 Types of taxes

Taxes are divided according to the levels of rate approval: federal, regional: republics, territories, regions, districts and local: city, administrative region, group of villages, towns. For example, 100% of federal value-added taxes and customs payments go to the federal budget. And it can be distributed by decision of the highest level to all budgets (for example, in 2002, the corporate income tax at a general rate of 24% was divided into 7.5% to the federation, 14.5% to the regional and 2% to local budgets. In Khabarovsk krai krai krai the krai share of 14.5% is divided into 2/3 - to the krai budget and 1/3 - to the local budget.

A more detailed classification of taxes is shown in Figure 1.1.

Fig.1.1 - Types of taxes in the Russian Federation

According to the method of levying taxes are divided into direct and indirect.

Through direct taxes, income, property and activities of citizens, organizations and enterprises are directly taxed.

Indirect taxes are levied on the value of goods and services. These taxes are paid by manufacturers, who usually include their value in the cost of goods and shift their burden on buyers.

Main direct taxes:

personal income tax;

tax on profit (income) of enterprises;

property tax on individuals and legal entities;

tax on the use of natural resources;

unified social tax.

Main indirect taxes:

value added tax (VAT);

sales tax;

customs payments.

In addition to these, taxes and fees are applied: on bank income, from insurance activities, on the reproduction of mineral resources, stamp, license and registration, state duty on inheritance, land, forestry, on imputed (total) income, for the right to trade, for water , for the maintenance of the police, for roads, etc.

Consider the characteristics of the most important taxes:

VAT - the withdrawal of part of the increase in value, newly created in the process of this production. The tax is levied on the difference in the price of the goods sold and the purchased raw materials or semi-finished products. Now in Russia VAT is 18%.

Excise - an indirect tax, often on irrational consumption goods (alcohol, cigarettes) and luxury goods. It is determined not at a rate, but in a specific monetary amount per unit of goods.

Corporate income tax is levied in Russia at a reduced rate of 24%, while in the US - 34%, Sweden - 52%, Germany - 56%.

For this tax, full or partial exemption from payment is often applied. In this way, profits aimed at expanding or technically re-equipping production can be privileged. Significant benefits have agriculture, other industries and activities.

The unified social tax in Russia is 26% of the wage fund of an enterprise or the total earnings of an individual. 20% goes to the pension fund, 2.8% to health insurance contributions as the right to free treatment and 3.2% to social insurance contributions to pay sick leave.

Income tax is levied on all household income: wages, dividends, interest on deposits, income from entrepreneurial activities, from the sale of property, etc.

The rates of this tax in Russia range from 9 to 35%.

By the nature of the impact, tax systems can be: progressive, proportional and regressive. The progressive system provides for an increase in the tax rate as income increases. This system is designed to reduce differences in the financial situation of citizens, it is used all over the world, except for the Russian Federation.

The proportional system assumes the same tax rate for any amount of income (in the Russian Federation - 13%). Regressive scale - the higher the income, the lower the rate of return. Yes, in 2005 the rates of the Unified Social Tax are the lower, the higher the salary per individual is 280 thousand rubles. per year rate of 26%, for an amount exceeding 280 thousand rubles. - 10%, and over 600 thousand rubles. only 2% . The tax is levied at the same amount regardless of the amount of income.

1.3 Structure and features of the Russian tax system

The current tax system in Russia has a relatively short history. It began to take shape only in 1992, and the main laws regulating taxation issues were adopted in December 1991. Over the years that have passed since then, the Russian tax system has undergone many changes, clarifications and modifications, however, the main elements and principles of building this system generally preserved to this day. The most significant changes were made to the Russian tax system in the course of the reform, which began in 1999-2001.

In general, the tax system of any state is:

firstly, a mutually agreed set of taxes, fees and other obligatory payments used in a particular country to finance state budget, local budgets and off-budget funds;

secondly, a system of laws and by-laws regulating the procedure for calculating and paying various taxes, fees and other tax payments to the budget;

thirdly, the system of state institutions that ensure the adoption of laws and other regulations, the administration of taxes in accordance with regulations and control over the timeliness and correctness of tax payment.

With a certain degree of conventionality, the first of these aspects can be called the tax system, the second - the system of tax legislation, and the third - the institutional system of taxation. All of these aspects do not exist and cannot exist on their own independently of each other. They are interrelated, and it is impossible to consider the tax system without considering legislation and by-laws, and the latter - regardless of the institutions that adopt and administer them.

The structure of the tax system can be considered in the following main aspects:

in terms of the ratio of direct and indirect taxes;

in terms of the distribution of the tax burden on individuals and legal entities;

in terms of the role of individual taxes in the formation of the total revenue of the budget system;

in terms of the distribution of tax revenues between the levels of the budget system (tax revenues of the federal budget, tax revenues of the budgets of the subjects of the Federation, tax revenues of local budgets), as well as in some other aspects.

From the point of view of the problems of macroeconomic regulation, the role of direct and indirect taxes differs quite significantly. For example, direct taxes can be used as built-in stabilizers; they are quite sensitive to changing phases of the economic situation and, from this point of view, represent a cyclically unstable source of tax revenues. Unlike them, indirect taxes, in general, also following the phases of the economic cycle, however, are more resistant to market fluctuations. In the phases of an economic downturn, the volume of profits decreases quite significantly (down to zero), while the turnover, which can also decrease, never reaches zero.

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In addition, indirect taxes have the property of direct indexing to inflation rates. Inflation rates are almost automatically transferred to the volume of indirect tax revenues in the revenues of the budget system. The dynamics of direct tax revenues is not directly related to inflation rates.

In the framework of the Russian tax system as a whole, indirect taxes play a very significant role, especially in the formation of federal budget revenues.

At the end of 2008, the structure of the Russian tax system in terms of the ratio of direct and indirect taxes in it is presented in Table 1.1.

Table 1.1 - Structure of the RF tax system in 2008

Consolidated budget

Federal budget

in % of the total

in % of GDP

in % of the total

in % of GDP

Indirect

The structure of the tax system in Russia by types of taxes and levels of the budget system based on the results of 2008 is presented in Table 1.2.

Table 1.2 - The structure of the Russian tax system by types of taxes and levels of the budget system in 2008

Consolidated budget

Federal budget

Budgets of subjects of the Federation

in % of the total

in % of GDP

in % of the total

in % of GDP

in % of the total

in % of GDP

income tax

Personal Income Tax

value added tax

Customs duties

taxes on total income

Mining tax

Payments for the use of natural resources

Government duty

Property taxes

sales tax

Gambling business tax

Land tax

Total tax revenue

Thus, we can say that the Russian tax system as a whole is dominated by indirect taxes, which amount to 13.05% of GDP. The share of direct taxes is significantly lower - only 8.67% of GDP. At the same time, the federal budget, to a much greater extent than the budgets of the subjects of the Federation, is based on indirect taxes (the latter form 78% of its tax revenues). The budgets of the subjects of the Federation as a whole are much more focused on direct taxes. The share of the latter in their tax revenues is almost 73%.

The main taxes of the Russian tax system, as shown above, are the value added tax and the income tax of enterprises and organizations.

Continuation
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2. Problems of improving the tax system of the Russian Federation

2.1 Analysis of the state of modern taxation

The foundations of the Russian tax system were legally formalized in 1991. The creation of a new special form of relations between the state and the taxpayer was not without contradictions between taxation and individual elements of the economic mechanism: lending, pricing, currency regulation, etc. The main obstacle to the formation of an effective tax system is the economic crisis.

The current taxes were basically formed during the economic crisis, which could not but affect their number, structure and rates. Characteristic is the tilt towards the fulfillment of the fiscal function of taxes. This is not surprising, since in the conditions of the budget deficit, falling production volumes, inflation, there was a great temptation to solve all the economic problems of the state with the help of taxes. Hence their excessive number, inflated rates, contradictory impact on the processes of reproduction. As a result, taxpayers try to evade taxes in various ways, hence the excessively high tax arrears to the budgets of different levels. In many ways, the current tax system corresponds, at least in form, to the tax systems of foreign countries. The desire to introduce all the attributes of a market economy at once was too great already at the transitional stage that the Russian economy is going through. The new taxes were a heavy burden on businesses whose economies were already undermined by ill-conceived price policy measures. Taxes also led to a decline in the standard of living of Russians. Particularly stifling was the VAT, the initial rate of which was set at 28%. Despite the fact that its rate was subsequently reduced, it is still one of the price growth factors. The serious shortcomings of the tax regime, which worsen the investment climate in Russia, include its instability. The instability of the tax system is a significant, if not the main, economic factor hindering the attraction of foreign capital into the Russian economy.

Currently, taxpayers complain, and quite rightly, about the instability of Russian taxes, the constant change in their types, rates, payment procedures, tax benefits, etc., which objectively creates significant difficulties in organizing production and entrepreneurship, in analyzing and forecasting the financial situation , definition of prospects, calculation of budgetary payments. The fact is that the 1990s is a period of revival and formation of the Russian tax system.

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

The clarifications and additions introduced into the course of economic reform inevitably affect the need to correct individual elements of the taxation system. This is also required by the ongoing inflation processes in the country's economy, although now not so dynamic, the growth of the budget deficit, the fall in the level of production in industry and agriculture. Tax rates and objects of taxation are changing, some benefits are being canceled and new ones are being introduced, sources of tax payment are being clarified. Numerous changes and additions are made to the instructive and methodological material on taxes.

In December 1993, a presidential decree abolished the provision on the norm, according to which regional and local authorities have the right to impose or not to introduce only those taxes that are stipulated by the law "On the Fundamentals of the Tax System in the Russian Federation." As a result, like mushrooms after rain, exotic taxes began to appear, such as a tax on a decline in production or on investments outside the region, on cattle driving or on the maintenance of a football team. It is alarming that, on the basis of the decree, peculiar customs barriers have arisen within Russia in the form of fees for the entry or importation of goods into the territory of a region or republic, as well as for the exportation of goods outside the region.

The Russian tax system has begun to resemble a patchwork quilt, the number of patches in which is rapidly increasing. This not only fails to stabilize the tax system, but also leads to despair those large enterprises that operate in different regions of the country or make decisions about investing in the Russian economy.

The instability of our taxes, the constant revision of rates, the number of taxes, benefits, etc. undoubtedly plays a negative role, especially during the transition of the Russian economy to market relations, and also hinders investments, both domestic and foreign.

It is not surprising that a lot of claims are being made against the existing tax system. According to most experts, it is unacceptably rigid in terms of the number and "quality" of taxes and is too complicated for the taxpayer. Despite its rigidity for commodity producers, it allows for both super-profits and strong property differentiation. All of these comments are correct.

2.2 Main problems of the tax system

An optimally built tax system should not only provide financial resources for the needs of the state, but also not reduce the taxpayer's incentives for entrepreneurial activity, oblige him to constantly search for ways to improve the efficiency of management.

World taxation experience shows that the withdrawal from the taxpayer of up to 30-40% of income is the limit, after which the process of reducing savings begins, and thus investment in the economy. If the number of taxes provides for the withdrawal from the taxpayer of more than 40-50% of his income, then this completely eliminates the incentives for entrepreneurial initiative and the expansion of production.

In the world tax practice, the ratio of the sum of all taxes collected from taxpayers to the volume of the received gross domestic product.

In the Russian economy, according to various estimates, from 25 to 40% of GDP is created in the shadow sector of the economy, the vast majority of which is not covered by taxes. According to the Ministry of Finance of Russia, due to the concealment of income and objects of taxation, from 30 to 50% of taxes annually do not enter the consolidated budget of the country. As a result, law-abiding taxpayers, and these are mainly legal commodity producers (about 17% of them), make contributions to the state treasury in the form of taxes, which make up more than half of the GDP produced. Few businesses can withstand such a load.

Another problem boils down to the fact that the share of withdrawal through taxes of about 33% of GDP is calculated on the basis of taxes actually paid or planned to be received by the budget. However, due to chronic underpayments to the budget, the debts exceed the estimated income of tax deductions.

Taxes should be distributed equally between the federal center and the regions. However, the most collected taxes (VAT, excises, income tax) go to Moscow, and the rest are not properly collected in the regions. Some local taxes do not cover the cost of collecting them at all (for example, the tax on dogs).

Another problem is that, along with laws, there are numerous by-laws: instructions, additions, amendments to them, clarifications, etc. This, above all, complicates the work of the tax services themselves. This is difficult to avoid due to the high dynamism of the processes that take place in the economic life of the country.

The most controversial issue today is the issue of the severity of the tax burden.

The issue of uneven distribution of taxes between categories of payers is also problematic. There is practically no gradation and correspondence of the level of tax deductions of taxpayers depending on the level of their income. In addition, the entire emphasis of the tax service is directed at those taxpayers who are easy to check (ie small and medium-sized entrepreneurs), while the bulk of them avoid paying taxes both legally and illegally.

Instead of all possible support for the development of taxpayers, the current tax policy is aimed at preventing such development in every possible way.

We also note the following shortcomings of the current tax system:

personal income tax does nothing to mitigate inequality in income distribution and has effectively become an indirect tax on wages(which, through its inclusion in production costs, causes a direct inflationary effect);

income tax and corporate property tax seriously hamper growth in real manufacturing sector;

value added tax "penalizes" the import of new equipment and modern technologies required to renew the country's productive capacity and at the same time unnecessarily encourage exporters of the raw natural product.

It should be emphasized that the negative socio-economic effect (including fiscal) from the application of these types of taxes in Russia is associated not only with their nature, but with the social conditions that have changed in the country. All these taxes were established and put into effect under the conditions of industrial capitalism, when the movement of money was roughly balanced by the movement of material values. In modern conditions of financial capitalism, when the volume of financial turnover is tens to hundreds of times greater than the turnover of real goods, when the bulk of income is generated in the service sector, financial transactions, in the sphere of circulation of fictitious capital, traditional types of taxes turn out to be unsuitable for capturing significant, and sometimes even most of the income realized in society.

Despite the obvious need to reform the tax system, its cardinal breakdown would only lead to negative consequences. It is obvious that tax reforms will be carried out on the basis that the existing system of the totality of taxes, the mechanisms for their calculation and methods of control should not fundamentally change. Already now there is a tendency (although not entirely successful) to reduce tax rates and reduce the tax burden.

3. Ways to reform the tax system

3.1 The main directions of reforming the tax system of the Russian Federation

The practice of recent years has shown the futility and inefficiency of attempts to eliminate the shortcomings of the tax system by introducing "point" changes in tax legislation. In this regard, it seems that the annual all-Russian tax forums in the Chamber of Commerce and Industry (CCI) of Russia are precisely the platform where the government and business can develop concrete proposals in a dialogue mode for the medium-term development of the tax system.

Thus, Russian entrepreneurs who are members of the Russian Chamber of Commerce and Industry believe that the first direction of further reform of the tax system should be issues of tax administration. The amendments proposed by the business community are as follows:

provisions ensuring compliance with the deadlines for conducting inspections and the deadlines for issuing decisions on them;

amendments providing for the responsibility of officials for making illegal decisions and abuses of their rights.

The second direction is solving the problems of the largest taxpayers.

Today, a stable group of integrated companies has formed in the Russian economy, which are the basis for the competitiveness of the national economy in international markets. The state could, through some reduction in the tax burden in the initial period of the introduction of consolidated taxation, stimulate development. Subsequently, due to the growth of the taxable base, there will also be an increase in tax revenues to the budget.

The third direction is the improvement of VAT taxation.

With regard to the VAT reform, one cannot but touch upon the plans of the Russian Ministry of Finance to organize a special procedure for registering taxpayers. The introduction of the "VAT-payment" system involves the establishment of complete tax control over the transfer of tax amounts by organizations. In fact, this means shifting the control functions of the state to the banks. They will be entrusted with additional obligations to provide information to the tax authorities in a short time. Obviously, such requirements will entail additional costs for the organization of electronic data exchange systems for both banks and tax authorities. It is possible that as a result, additional costs will be partially passed on to taxpayers.

The fourth direction is the creation of tax conditions for the development of small and medium-sized businesses, innovative enterprises. In order to solve this problem, the Chamber of Commerce and Industry of Russia developed a package of bills:

draft Federal Law "On Amendments to Article 154 of the Tax Code of the Russian Federation". The fact is that organizations and entrepreneurs applying the general taxation regime cannot take into account the amount of VAT on goods purchased from organizations (entrepreneurs) that use the simplified tax system or are UTII payers, which are excluded from the list of counterparties. The provisions of the draft law make it possible to increase the volume of contracts for the sale of goods between organizations and entrepreneurs applying various taxation regimes.

the draft Federal Law "On Amendments to Articles 346.12 and 346.13 of Part Two of the Tax Code of the Russian Federation", which for small businesses in order to switch to a simplified taxation system is proposed to establish a threshold gross income from sales within 9 months in the amount of no more than 40 million rubles. The amount of the taxpayer's annual income, above which organizations and entrepreneurs lose the right to apply the simplified tax system, is set at 54 million rubles.

As a result, the number of small businesses is expected to double. In addition, the possibility application of the simplified tax system, will receive enterprises of a wider range (including venture and innovative ones).

draft Federal Law "On Amendments to Article 346.15 of the Tax Code of the Russian Federation", which provides for the inclusion in the composition of expenses that reduce income when determining an object under a simplified taxation system, expenses aimed at creating and implementing new technologies and equipment, conducting research and development as well as for patenting, etc.

The proposed changes will make it possible to direct part of the income to the expansion of own production, its improvement, the development and implementation of new high-tech and knowledge-intensive industries.

The fifth direction is the improvement of depreciation policy. In order to intensify the processes of modernization of obsolete production capital, it is proposed to consider the possibility of granting economic entities the right to "super-accelerated depreciation" of newly commissioned high-tech equipment.

Continuation
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In this regard, organizations are allowed to write off in the first year of operation not 10%, as at present, but 20-30% of its cost, and in relation to technologically advanced equipment - up to 100%. The active application of tax incentives will allow organizations to increase the volume of newly commissioned equipment, will contribute to the intensification of the renewal of obsolete production capital.

In conclusion - about the reform of property taxes. In particular, on the property tax of organizations, it is proposed to provide for a benefit for newly introduced technological equipment with an investment of at least 30 million rubles. for a period of at least 5 years. This step will additionally stimulate the renewal and replenishment of fixed assets of industrial enterprises, primarily high-tech ones.

3.2 Suggestions from Russian economists

Now many proposals are being made to partially eliminate certain shortcomings in the types of taxes under consideration, but they do not seem to give radical improvements. The competitiveness of the Russian economy in the world market remains extremely low even now, and in the conditions of globalization there are no chances for its efforts. Therefore, according to V.A. Kashin, there is only one way left in tax policy - to replace the existing brake taxes with new development accelerator taxes. Let's consider them in more detail.

The first proposed tax is a universal progressive tax on spending, proposed 50 years ago by the British economist Nicholas Kaldor in place of the income tax. This tax has not yet been applied anywhere.

Compared to the current tax on personal income, the tax on expenses eliminates several of the shortcomings inherent in the first tax at once.

First, the new tax automatically stimulates private savings (a source of investment and the main condition for economic growth) - the tax on personal income equally taxes both consumption and accumulation.

Secondly, the tax on expenses is socially more just, since the relative level of well-being of a citizen is determined precisely by expenses (both in quantity - in the amount of expenses, and in quality - in terms of the share of expensive goods in them), and not income (in youth, a person can work especially intensively to catch up with the wealth gap with older generations, and he saves more than he spends).

Thirdly, in modern conditions it is much easier to control the expenses of citizens than their incomes, which makes it possible to save on the costs of tax control. At the same time, if you set a sufficiently high non-taxable minimum (about 7 tr per person per month) and a moderate gradation of tax rates (for example, 15%, 25% and 40%), then you will actually have to control only “excessive” consumption ( acquisition costs Vehicle, real estate, antiques, etc.), the objects of which are either subject to mandatory registration or voluntarily insured by citizens.

The second tax of the three proposed is a tax on the income withdrawn from the enterprise. It should replace corporate income tax, which today is progressively losing its fiscal significance. The new tax is easy to administer - all income and capital withdrawn from the business turnover of the enterprise - dividends, return of capital to shareholders, loans to managers and shareholders, etc. are subject to taxation. - everything that does not concern the cost of materials, salaries to employees (but excluding income disguised as salaries) and the payment of loans. In fact, such a tax exists in almost all countries - in the form of a "tax at source". It remains only to extend the regime of this tax to all income withdrawn from the enterprise (at the level of 25%).

The proposed tax is devoid of shortcomings known to income tax:

there is no need to intervene in the accounting of the enterprise and use special control methods to capture the net profit of the enterprise;

there is no need to apply a significant number of exemptions for this tax;

there is no need to apply a special tax accounting for depreciation, as well as to introduce and maintain a whole system of measures for the mutual settlement of income tax and income tax regimes - in general, maintaining different tax regimes in relation to entrepreneurial profit.

And finally, the third tax is a long-standing and well-known turnover tax, which should be levied on the proceeds of any enterprises of all types of property - at rates up to 5% (with a possible gradation: 3% - federal tax, up to 2% - surcharge established by local authorities authorities). This tax is easily administered and collected simply and efficiently. The base of this tax is wider than the sales tax (any turnover, not only in the distribution network), it is free from refunds and the need to combine different tax regimes: it does not require any special tax reporting. It is also important to note that the collection of this tax is carried out in a simplified manner - by deducting the tax amount by the bank when making payments, and in most cases, taxpayers can be spared from submitting consolidated declarations for this tax.

The general justifications for the transition to this unified system of tax collection have long been well known.

Firstly, most modern taxes are collected in the form of advance payments and recalculations on them are classified as tax relations, which excludes the possibility of refunds.

Secondly, the treasury system is adapted to the implementation of budget expenditures, and not to the collection of budget revenues.

And most importantly, the proposed tax collection system significantly improves tax discipline.

Conclusion

In modern conditions, one of the most important levers regulating the financial relations of enterprises with the state in the transition to a market economy is the tax system. It is designed to provide the state with the financial resources necessary to solve the most important economic and social problems. Through taxes, benefits and financial sanctions, which are an integral part of the taxation system, the state influences the economic behavior of enterprises, while seeking to create equal conditions for all participants in social reproduction. Tax methods of regulation of financial and economic relations in combination with other economic levers create the necessary prerequisites for the formation and functioning of a single integral market, contributing to the creation of market relations.

By imposing taxes, the state withdraws a part of their income from enterprises for its own benefit. The implementation of the fiscal function of taxes, associated with the formation of the revenue side of all parts of the budget system, ensures the redistribution of national income and creates conditions for effective public administration.

So, let's summarize the results of this course work:

Taxes provide the state with the monetary resources necessary for the development of the country's public sector. Taxes can act as an effective financial regulator. The state redistributes tax revenues (revenues) collected in the budgets in favor of programs that require funding.

Russia has a three-tier system of taxation, including federal taxes, taxes of constituent entities of the Russian Federation, and local taxes. The three-level system of taxation most rationally and rigidly assigns certain taxes to the administration of each level so that the funds that ensure its activities directly go to the appropriate treasury.

The Russian tax system is still imperfect and needs to be improved. The main directions for improving the tax system include reducing the tax burden, optimal distribution of funds between the budgets of various levels, and increasing the efficiency of the economic function of taxes. The instability of the tax system does not allow attracting investors to Russian enterprises and negatively affects the economic and social dynamics of society.

The issues of tax administration and the imperfection of the main taxes (personal income tax, corporate income tax and VAT) also remain relevant.

The problem of improving the tax system is very significant at the moment, as evidenced by the proposals of Russian economists to optimize taxation. Thus, the entrepreneurs of the Chamber of Commerce and Industry of Russia identify, among others, the following ways of reforming: creating conditions for the development of small and medium-sized businesses (including innovative enterprises), easing the tax burden of the largest taxpayers, improving VAT, introducing a new depreciation policy, etc. A more cardinal way is also proposed, from the point of view of V.A. Kashin is the creation of a new tax system to replace the old one. The new unified system, according to the author, is more efficient and optimal for the current conditions of economic development.

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The tax system is understood as a set of taxes, duties and fees levied on the territory of the state in accordance with the Tax legislation, as well as a set of tax authorities, norms and rules that determine the powers of the parties involved in tax legal relations. The tax authorities are Federal Service RF on taxes and fees and its subdivisions. The main task of the tax authorities is to control the correctness of the calculation, completeness and timeliness of tax payment. Below is the structure of the Russian tax authorities.

Federal Service of the Russian Federation for Taxes and Duties Services of the Russian Federation for taxes and fees in the territories, republics and regions Inter-district inspections Fed. service of the Russian Federation for taxes and fees Inspection Fed. Services of the Russian Federation for taxes and fees in cities and districts Mezhregion. Fed inspections. services of the Russian Federation for taxes and fees by federal districts

Interdistrict tax inspections mainly created by combining inspections of several administrative districts, so the newly formed inspections control the activities of taxpayers in several districts. As a result of this merger, the number of inspections per country was reduced from 2,600 to 1,500.

RIGHTS OF TAX AUTHORITIES To require documents from taxpayers or tax agents; Conduct tax audits; Conduct an inspection of the taxpayer's premises used to generate income, conduct an inventory of the taxpayer's property; Suspend operations on taxpayer accounts in case of non-payment of tax on time; Collect arrears on taxes and penalties; Involve for holding tax audits specialists, experts, translators; File lawsuits against taxpayers; To determine the amount of taxes by calculation in the event that taxpayers refuse to allow officials of the tax authority to inspect the premises used to generate income, fail to submit documents necessary for calculating taxes to the tax agent for more than two months, etc.

A tax is understood as a mandatory, individually gratuitous payment levied from organizations and citizens in the form of alienation of funds belonging to them on the right of ownership in order to financially support the activities of the state. In the tax system of the Russian Federation there are also fees, which are understood as a mandatory contribution, the payment of which is one of the conditions for the commission of legally significant actions in relation to payers of fees by state bodies of local self-government, including the granting of certain rights or the issuance of permits (licenses).

Before January 1, 2005 In 2005 - VAT; - Excises; - personal income tax; - ESN; - Income tax; - tax on the reproduction of the mineral resource base; - tax on subsoil use; - Tax on additional income from hydrocarbon production - Fee for the right to use wildlife objects - Forest tax - Water tax - Federal license fees - Ecological tax - State and customs duty - VAT; - Excises; - personal income tax; - ESN; - Income tax; - Mineral extraction tax; - Inheritance and gift tax; - Water tax; - Fees for the use of objects of the living world and for the use of objects of aquatic biological resources; - Government duty

Before January 1, 2005 In 2005 - corporate property tax; - gambling business tax; - transport tax. - corporate property tax; - gambling business tax; - transport tax. Before January 1, 2005 In 2005 - Land tax; - Tax on property of individuals; - Advertising tax - Sales tax. - Land tax; - Tax on property of individuals;

PROCEDURE FOR ESTABLISHING TAXES AND FEES Federal taxes and fees are established by the Tax Code (TC) and are obligatory for payment throughout the territory of the Russian Federation. Regional taxes and fees are established by the Tax Code of the Russian Federation and the laws of the subjects of the Federation, are introduced in accordance with the Code and are mandatory on the territory of the respective subjects of the federation. Local taxes and fees are established by the Tax Code and normative legal acts of representative bodies of local self-government, are put into effect in accordance with the Code and are obligatory for payment in the territories of the respective municipalities. Regional or local taxes that are not provided for by the Tax Code of the Russian Federation cannot be established.

Taxation is manifested in the fact that the state, through taxes, controls the financial and economic activities of organizations and citizens, the sources of their income and expenses. Thanks to the control function, the effectiveness of the tax system is assessed, and control over the types of activities and financial flows is ensured. Through the control function of taxation, the need to make changes to the tax system is revealed.

Principles are the guiding principles that define the beginnings of something. With regard to taxation, the principles are considered to be the basic ideas and provisions that exist in the tax sphere. There are different systems of principles: economic principles; legal principles; organizational principles. Economic principles concern taxes as an economic phenomenon. They were first formulated in 1776 by Adam Smith in his Inquiry into the Nature and Causes of the Wealth of Nations. The principle of fairness, certainty, convenience and the principle of economy means that the costs of collecting a tax should be less than tax revenues.

Article three of the Tax Code outlines the principles of taxation, which form the basis of the tax system of the Russian Federation: the principles of universality and equality of taxation; taxes cannot be discriminatory and differentiated by taxpayers based on social, religious criteria; there should be no differentiation of tax rates depending on the form of ownership, citizenship of individuals; taxes cannot be arbitrary, they must have an economic basis; the principle of clarity and accessibility of tax legislation; all irremovable doubts, contradictions and ambiguities of legislative acts are interpreted in favor of taxpayers. When creating the tax system of Russia, the task was to implement the principle of equality of legal statuses of the subjects of the Federation and the delimitation of powers between the Federal and regional government departments in the field of taxes on creativity and budgetary relations. The need to delineate tax powers between levels of government determined the three-tier system of Russia, which includes Federal, regional and local taxes.

Taxes are divided into various groups according to many criteria. They are classified: direct and indirect (according to the nature of the tax exemption); federal, regional, local (by levels of government); taxes from legal entities and individuals (by subjects of taxation); proportional, progressive and regressive (depending on what share of income the taxpayer with a high income pays); according to the intended purpose of the tax (general, special).

Direct taxes - taxes that are directly related to the result of economic and financial activities, capital turnover, an increase in the value of property, an increase in the rental component, etc., i.e. directly with the object of taxation. Direct taxes include: income tax, income tax, resource payments, property taxes, the possession and use of which serve as the basis for taxation. Direct taxes are difficult to pass on to the consumer. Indirect taxes are taxes that are added to the price. Indirect taxes are passed on to the final consumer. Indirect taxes are also called unconditional, because they are not directly related to the income of the taxpayer and are levied regardless of the final results of the activity, making a profit.

THE TAX IS CALLED PROPORTIONATE, PROGRESSIVE, OR REGRESSIVE DEPENDING ON WHAT SHARE OF INCOME THE TAXPAYER PAYS. A regressive tax is characterized by levying more high percentage from low incomes and a smaller percentage from high incomes. Proportional tax, takes the same part of any income (single rate for income of any size). A tax is said to be progressive if the tax rate increases as income increases.

General taxes are used to finance the expenditures of the state and local budgets without being assigned to any particular type of expenditure. Special taxes have a designated purpose (deductions for social needs, contributions to road funds, transport tax, etc.).

"Types of taxes" - Tax levied on goods and activities. Indirect. They go to the budget of the subject of the Federation. Legal action. Continue the sentences: Base. Taxes are paid... A tax levied on the income of individuals and legal entities. Taxes come in… Types of taxes. extrabudgetary funds. Tax elements.

"The tax system of the Russian Federation" - A tax is considered progressive if the tax rate increases with an increase in income. Regional taxes: Fiscal; Regulatory; Distribution; Control; Stimulating. Economic principles concern taxes as an economic phenomenon. regulatory function. In countries with market economy 80-90% of budget revenues come from taxes.

“Accounting for subdivisions” - Message on the closure of a separate subdivision form No. C-09-3-2 (letter of the Federal Tax Service of the Russian Federation 03.09.2010 No. MN-37-6 / [email protected]). Term: 1 month. "Old order" when opening a separate division. Article 83 Obligations of taxpayers (payers of fees). Deadline: 3 working days. The procedure for deregistration of "another" separate subdivision.

"Tax Policy" - Minister of Finance of the Russian Federation - Kudrin Alexey Leonidovich. 2nd type - a policy of reasonable taxes. The main functions of the Ministry of Finance in the field of taxes. - Establishing forms tax documents. The choice of the tax policy of the state. Federal Customs Service (FTS). Definition of tax policy and tax mechanism.

"System of taxes" - The principle of an exhaustive list of regional and local taxes. The main classifications of taxes. Enshrined in Art. 75 of the Constitution of the Russian Federation. The principle of mobility (elasticity). The principle of equality of legal statuses of subjects of the Federation. Tax policy. When establishing taxes, the actual ability of the taxpayer to pay the tax is taken into account.

"Taxes and fees" - Tax and reporting period. Tax planning. Regulation methods: tax accounting; tax audits (exit and cameral). tax period recognized as a calendar year. Application of UTII. Individuals - non-residents of the Russian Federation, receiving income from sources in the Russian Federation. Special tax regimes.

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The tax system is understood as a set of taxes, duties and fees levied on the territory of the state in accordance with the Tax legislation, as well as a set of tax authorities, norms and rules that determine the powers of the parties involved in tax legal relations. The tax authorities are the Federal Service of the Russian Federation for Taxes and Duties and its subdivisions. The main task of the tax authorities is to control the correctness of the calculation, completeness and timeliness of tax payment. Below is the structure of the Russian tax authorities.

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Inter-district tax inspectorates were mainly created by combining the inspectorates of several administrative districts, so the newly formed inspectorates control the activities of taxpayers in several districts. As a result of this merger, the number of inspections per country was reduced from 2,600 to 1,500.

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Rights of tax authorities

Require documents from taxpayers or tax agents; Conduct tax audits; Conduct an inspection of the taxpayer's premises used to generate income, conduct an inventory of the taxpayer's property; Suspend operations on taxpayer accounts in case of non-payment of tax on time; Collect arrears on taxes and penalties; Engage specialists, experts, translators to conduct tax audits; File lawsuits against taxpayers; To determine the amount of taxes by calculation in the event that taxpayers refuse to allow officials of the tax authority to inspect the premises used to generate income, fail to submit documents necessary for calculating taxes to the tax agent for more than two months, etc.

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Types of taxes

The Russian tax system is based on the territorial principle and has three levels: federal, regional and local. Federal taxes: .

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Regional taxes:

Local taxes:

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The procedure for establishing taxes and fees

Federal taxes and fees are established by the Tax Code (TC) and are obligatory for payment throughout the territory of the Russian Federation. Regional taxes and fees are established by the Tax Code of the Russian Federation and the laws of the subjects of the Federation, are introduced in accordance with the Code and are mandatory on the territory of the respective subjects of the federation. Local taxes and fees are established by the Tax Code and normative legal acts of representative bodies of local self-government, are put into effect in accordance with the Code and are obligatory for payment in the territories of the respective municipalities. Regional or local taxes that are not provided for by the Tax Code of the Russian Federation cannot be established.

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Functions of taxes: The functions of taxes show how the public purpose of taxes is implemented as an instrument of value distribution and redistribution of income. Usually, the following functions of taxes are distinguished:

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Tax functions:

fiscal; Regulatory; Distribution; Control; Stimulating.

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fiscal function

(from the word "fiscus" - state) manifests itself in the formation of the financial resources of the state. In countries with market economies, 80-90% of budget revenues come from taxes.

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Regulating function

manifested in the use of taxes in order to organize social and economic life in the country. The regulatory function can be stimulating (providing benefits) and discouraging (raising tax rates).

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Distributive (social) function

Through taxes, funds are transferred in favor of weaker and unprotected categories of citizens by imposing a tax burden on stronger categories of the population

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control function

taxes is manifested in the fact that the state through taxes controls the financial and economic activities of organizations and citizens, the sources of their income and expenses. Thanks to the control function, the effectiveness of the tax system is assessed, and control over the types of activities and financial flows is ensured. Through the control function of taxation, the need to make changes to the tax system is revealed.

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Incentive function

Through taxes, the state recognizes the special merits of individual citizens to the fatherland and provides them with tax benefits. For example, benefits for participants in wars, heroes of the country, etc.

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Principles of taxation

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Article three of the Tax Code outlines the principles of taxation, which form the basis of the tax system of the Russian Federation: the principles of universality and equality of taxation; taxes cannot be discriminatory and differentiated by taxpayers based on social, religious criteria; there should be no differentiation of tax rates depending on the form of ownership, citizenship of individuals; taxes cannot be arbitrary, they must have an economic basis; the principle of clarity and accessibility of tax legislation; all irremovable doubts, contradictions and ambiguities of legislative acts are interpreted in favor of taxpayers. When creating the tax system of Russia, the task was to implement the principle of equality of legal statuses of the subjects of the Federation and the delimitation of powers between the Federal and regional government departments in the field of taxation and budgetary relations. The need to delineate tax powers between levels of government determined the three-tier system of Russia, which includes Federal, regional and local taxes.

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Types of taxes

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The tax is called proportional, progressive, or regressive, depending on what proportion of income the taxpayer pays.

A regressive tax is characterized by charging a higher percentage on low incomes and a lower percentage on high incomes. Proportional tax, takes the same part of any income (single rate for income of any size). A tax is said to be progressive if the tax rate increases as income increases.

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German tax system The experience of reforming the German tax system can be useful for the Russian Federation. As a federal state, it has gone through various stages of political and economic organization. Many federal states of Germany have been independent states for centuries. Hence there was a constant need to search for optimal relationships between the vertical and horizontal branches of power. As a result of the largest tax reform in December 1919, the financial sovereignty of the lands was eliminated. The right to receive taxes and administer them remained solely with the state. The tax system has become centralized.

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The most important principles of building a taxation system:

taxes where possible d.b. minimal; minimal costs required for their collection; taxes cannot prevent competition, change anyone's chances; taxes are in line with structural policies; taxes are aimed at a more equitable distribution of income; the tax system eliminates double taxation; the amount of taxes corresponds to the size of public services, including the protection of the person and everything that a citizen can receive from the state.

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In Germany, both vertical and horizontal income equalization is applied. Highly profitable lands (Bavaria, Württemberg, North Rhine-Westphalia) transfer part of their financial resources to less developed lands (Saxony, Schleswig-Holstein). This was the result of many years of development of the tax system. The goals of the country's tax policy were determined by German Chancellor Otto Bismarck (1815-1898), shifting the burden of taxes from income to consumption (expenditures).

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The main types of taxes in Germany

personal income tax, corporation tax, value added tax, trade tax, property tax, land tax, land purchase tax, insurance premiums, inheritance and gift tax, automobile tax, fire department tax, excise taxes on coffee, sugar, mineral oils, wine, vodka and tobacco products, customs duties, fees for the development of oil and gas production in Germany.

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Currently, Germany has two largest taxes - personal income tax and value added tax. The share of VAT in the country's budget revenues is up to 28%, the second place after income tax. Taxes make up about 80% of the total budget revenues.

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Comparison of the tax system of the Russian Federation with other countries

The tax system in Sweden The tax system in Sweden is two-tier, decentralized: taxes are levied by both the central government and regional (land) authorities. The types of taxes are determined by the parliament of the country, and the rates are set by local authorities. Taxation is consumption oriented. Taxes on personal taxes of citizens and contributions (taxes) on social insurance are at a fairly high level, and VAT and consumption taxes provide up to 2/3 of all tax revenues of the budget and about 20% more come from direct taxes. One of the largest income items of the Swedish budget is social payments in the form of accruals to the wage fund. website

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The tax system in the Russian Federation. Types of taxes. Functions of taxes. Taxes paid by businesses.

Tax is a mandatory, individually gratuitous payment collected by state authorities of various levels from organizations and individuals in order to financially support the activities of the state and (or) municipalities.

Taxes should be distinguished from fees (duties), the collection of which is not gratuitous in nature, but is a condition for the commission of certain actions in relation to their payers.

The tax system is a set of established taxes, as well as the principles, forms and methods of their establishment, change, cancellation, collection and control.

Tax system of Russia Federal taxes and fees: Value added tax Excises Personal income tax Corporate income tax Mineral extraction tax Water tax Fees for the use of wildlife and for the use of objects of aquatic biological resources State duty Regional taxes: Property tax organizations Tax on gambling business Transport tax Local taxes: Land tax Personal property tax

Sources of tax law: 1. The Constitution of the Russian Federation. 2. Special tax legislation (in the Tax Code of the Russian Federation (TC RF) it is referred to as "legislation on taxes and fees"), which, in turn, includes the following elements: federal legislation on taxes and fees (or legislation on taxes and fees of the Russian Federation ), including: - Tax Code of the Russian Federation; - other federal laws on taxes and fees; regional legislation on taxes and fees: - laws of subjects of the Russian Federation; - other regulatory legal acts on taxes and fees adopted by the legislative (representative) bodies of the constituent entities of the Russian Federation; regulatory legal acts on taxes and fees adopted by representative bodies of local self-government. 3. General tax legislation (other federal laws containing tax law). 4. Subordinate regulatory legal acts on issues related to taxation and fees: acts of bodies of general competence: - Decrees of the President of the Russian Federation; - Decrees of the Government of the Russian Federation; - subordinate regulatory legal acts on issues related to taxation and fees, adopted by the executive authorities of the constituent entities of the Russian Federation; - subordinate normative legal acts on issues related to taxation and fees, adopted by the executive bodies of local self-government; acts of bodies of special competence - departmental subordinate regulatory legal acts on issues related to taxation and fees of bodies of special competence, the publication of which is directly provided for by the Tax Code of the Russian Federation. Decisions of the Constitutional Court of the Russian Federation. Norms of international law and international treaties of the Russian Federation.

Types of taxes Direct Indirect Explicitly levied on the income of citizens and firms (income tax, income tax, property tax) Paid imperceptibly when performing certain actions (when buying goods, exchanging currency, importing goods from abroad), included in the cost goods and services (excise tax, sales tax, customs duty, VAT).

Types of taxes Lump-sum Income taxes are established regardless of the level of income of an economic agent. constitute a certain percentage of income.

Types of income taxes: Progressive taxes - taxes in which the average tax rate directly proportional to the level of income. Thus, if the agent's income increases, the tax rate also increases. If, on the contrary, the value of income falls, then the rate also falls. Regressive taxes are taxes whose average tax rate is inversely proportional to income level. This means that with an increase in the income of an economic agent, the rate falls, and, conversely, grows if the income decreases. Proportional taxes - taxes, the rate of which does not depend on the amount of taxable income.

The main functions of taxes Fiscal - the main function of taxation. Collection of taxes in favor of the state. Thanks to this function, the main purpose of taxes is realized: the formation and mobilization of the financial resources of the state. Distributive (social) - consists in the redistribution of public income (there is a transfer of funds in favor of weaker and more vulnerable categories of citizens by imposing a tax burden on stronger categories of the population). Regulatory - aimed at achieving certain tasks through tax mechanisms economic policy states. Control - allows the state to monitor the timeliness and completeness of budget receipts of funds and compare their amount of financial resources. Stimulating - aimed at supporting the development of certain economic processes. It is implemented through a system of benefits and exemptions. The current taxation system provides a wide range of tax benefits to small businesses, enterprises with disabilities, agricultural producers, organizations that make capital investments in production and charitable activities, etc. Disincentive - aimed at establishing obstacles through the tax burden for the development of any economic processes.

Taxes paid by businesses. Direct Indirect On profit - the profit of all enterprises is taxed 35% of gross profit (in most cases); 43% (income of banks, stock exchanges from intermediary activities); 90% (income from casinos and gambling business) VAT (value added tax) - the increase in the value of the goods, which is created at all stages of its production, as the goods move to the final consumer is subject (from 10% to 18%)

Name of tax Tax amount from the Payroll Fund From whose funds the tax is paid Frequency of declaring personal income tax - personal income tax 13% of the Employee Information 1 time per year Insurance and savings contributions to the Pension Fund (Compulsory insurance) 26% of the Employer 1 time in six months - information , 1 time per quarter - settlements Contributions to the Social Insurance Fund 2.9% of the Employer 1 time per quarter - settlements Contributions to the Social Insurance Fund - insurance against accidents at work and occupational diseases Depending on the type of activity - from 0.2% and more Employer Contributions to the Federal Health Insurance Fund 3.1% Employer Pension Fund, jointly, there are no separate information and calculations Contributions to the Territorial Health Insurance Fund 2% of the Employer Information is submitted to the Pension Fund, jointly, there are no separate information and calculations TOTAL employer pays: At least 34.2% of the Employer's payroll to the budget): 13% of the payroll of the Employee Payroll taxes in 2011 for organizations and entrepreneurs, for any enterprises on any taxation systems - OSN, STS, UTII, except for the Unified Agricultural Tax: Payroll taxes are paid once a month, until the 15th day month following the billing month.

Essay. Taxes are the price of a civilized society. (inscription on the facade of the US Internal Revenue Service)

Essay Topics: People are realizing that governments are spending money less prudently and less efficiently than they could on their own. Madsen Peary, President of the Adam Smith Institute There are two inevitable things in the world: death and taxes; however, death, unlike taxes, is painless. Franklin Delano Roosevelt You can't evade taxes. They can be avoided legally or illegally. Both methods are as old as the tax system itself. Cyril Parkinson. Law and Income Patriotism ends where the tax return begins. Arthur Godfrey If you act in violation of the rules, you are fined; if you act according to the rules, you are taxed. Lawrence J. Peter In order for Berthold to find his death faster, he was sent to the regions and cities (kingdoms) on an assignment ... to collect taxes. Chronicle of Burgundy, 604

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