The basis for the functioning of the tax system of the Russian Federation is. Theoretical foundations of the functioning of the tax system of the Russian Federation. principles of building the tax system of the Russian Federation

Taxes are the main source of budgeting. They represent a portion of the gross domestic product (GDP) created in the production process using human labor, capital and natural resources. Many modern states(including Russia) have insignificant ownership of the means of production, therefore, their budget is formed due to the alienation of funds from other participants production process... "The withdrawal in favor of society of a certain share of the gross domestic product in the form of a mandatory contribution is the essence of the tax." Such deductions are made by the main participants in the economic process:

■ individuals receiving income;

■ legal entities (business entities).

The financial resources of the company are formed at the expense of tax revenues, fees, duties and other established payments. By accumulating money through taxes, state institutions are able to control the rate of development of individual sectors of the national economy, pursue an independent policy in the field of investment, and influence the solvency of the bulk of the population. Consequently, the economic content of the tax at the macroeconomic level is the share of the produced gross domestic product redistributed by the state in order to implement its functions, and at the microeconomic level it is the forcibly alienated part of the income received by business entities in the implementation of their activities.

In science, the view has been established, according to which the tax acts as a kind of payment for the services of the administrative apparatus and individual socially significant services: a tax is "a form that is acquired by the costs of producing various public goods supplied by the state to its citizens." Thus, the taxpayer is provided with the conditions for the implementation of the financial and economic tasks facing him, and the state, collecting taxes for this, fills the budget.

Tax- Mandatory monetary payments to the budget legally established by the state unilaterally, made in certain amounts, which are irrevocable and free of charge.

Functions of the tax system

The tax system as a whole and each individual tax have a number of functions. The functions of the tax system are derivatives of the objective functions of taxes. In tax theory, first of all, the fiscal function has received unambiguous recognition. There are different opinions about other functions: from denial of the existence of any other functions besides fiscal and, at best, control, to an excessive increase in their number. This is due to the fact that in the modern world the functions of the state have changed significantly: in addition to traditional socio-political functions, the state in one form or another regulates the main socio-economic processes. In this regard, the following functions of the tax system received the greatest recognition: fiscal, macroeconomic (regulatory), distribution, social, incentive, control.

The fiscal function is to ensure the income of the state budget system and is under the special control and influence of the state, at the center of its financial policy. The predominant interest of the state in the implementation of the budget (fiscal) function naturally manifests itself in the desire to maximize tax sources, which can lead to the dominance of the fiscal function over other functions and tasks of the tax system and tax policy.

The regulatory function of taxes and tax policy is to regulate macroeconomic processes, aggregate supply and demand, growth rates and employment.

The distribution function of the tax system manifests itself in a complex interaction with prices, income, interest, dynamics of stock prices, etc. Taxes are an important tool for the distribution and redistribution of national income, income of legal and individuals... The distribution function of taxes affects the distribution of not only income, but also capital and investment resources.

The social function of taxes is multifaceted. In the conditions of the Russian Federation, the social function of the tax system is very significant due to the fact that the state traditionally bore significant obligations to the population. Many social expenditures, funded in Western countries from private funds, in Russia are financed by the state through taxes (education, health care, pension expenses, social insurance and etc.). The social function of taxes is also manifested directly through the mechanism of tax benefits and tax rates, that is, it is included in the internal mechanism of the tax (VAT, income tax, personal income tax, etc.).

The stimulating function of the tax system is one of the most important, but at the same time it is the most “hard-to-adjust” function. It is also called the function of microeconomic regulation, since it directly interacts with the economic interests of legal entities and individuals. Like any other function, the incentive function manifests itself through specific forms and elements of the tax mechanism: a system of benefits and incentives, prohibitive and restrictive rates and other instruments of the tax mechanism.

The control function of taxes acts as a kind of protective function: it ensures the reproduction of tax relations to the states of enterprises. Without a control function, other tax functions are impracticable or fundamentally undermined. The control function of taxes, based on legal mechanisms, can be effectively implemented only on the basis of subordination to the power of state power and the law.

The current Russian tax system was introduced in the process of market reforms in the economy, an integral part of which was the reform of financial relations between enterprises and the state. Providing enterprises with independence in the implementation of their financial economic activity demanded changes in the system of their financial relations with line ministries and departments, which were carried out earlier on the basis of centralized financial planning and management.

principles of building the tax system of the Russian Federation

Tax system it is a set of taxes, duties and fees that currently exist, levied by the state in accordance with the Tax Code, as well as a set of rules and regulations that determine the powers (changes, cancellation, etc.) and the system of responsibility of the parties involved in tax legal relations. In terms of the set of taxes, their structure, methods of collection, rates, fiscal powers of different levels of government, tax base, scope, benefits, these systems differ significantly from each other and seem, at first glance, incomparable. A closer look, however, reveals two main common features:

1) constant search for ways to increase tax revenues states;

2) the desire to build a tax system based on generally accepted principles of economic theory.

Principles of the organization of the tax system

At present, the tax system in Russia is based on the following principles: unity of the tax system; mobility; stability; plurality of taxes; an exhaustive list of regional and local taxes; one-off taxation; equality and fairness of taxation.

The principle of unity of the tax system

The unity of financial policy, including the tax one, and the unity of the tax system are enshrined in a number of articles of the Constitution of the Russian Federation, and above all in subparagraph "b" of Art. 114, according to which the Government of the Russian Federation ensures the implementation of a unified financial, credit and monetary policy. This provision developed one of the foundations of the constitutional system of Russia, the principle of the unity of the economic space (see article 8 of the Constitution of the Russian Federation). This means that the establishment of customs borders, fees and any other obstacles for the free movement of goods, works, services and financial resources is not allowed on the territory of Russia.

In addition, the Tax Code in Article 3 indicates that “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 restrict the free movement of goods (works, services) or financial resources, or otherwise restrict or create obstacles to the economic activities of individuals and organizations not prohibited by law ", as well as" taxes and fees that prevent citizens from exercising their constitutional rights are unacceptable. "

The principle of the unity of the tax system is also ensured by a unified system of federal tax authorities... The tax authorities in the subjects of the federation are the territorial bodies of the federal executive bodies, and not the bodies of these subjects. The Constitution of the Russian Federation also does not allow the establishment of taxes that violate the unity of the country's economic space, i.e. it is unacceptable to introduce regional and local taxes that restrict the free movement of goods (works, services) and financial resources within a single economic state, and also impermissible their introduction, which makes it possible to form the budgets of some territories at the expense of tax revenues of other territories or to transfer the payment of taxes to taxpayers of other territories.

The principle of mobility

The principle of mobility states that the tax and some tax mechanisms can be promptly changed in the direction of decreasing or increasing the tax burden in accordance with the objective needs and capabilities of the state. As the socio-political and economic situation changes, the state should be able to adapt and adequately respond to new political and economic conditions. In addition, the mobility of taxation manifests itself in the regular filling of legal gaps in the tax legislation of the country. In most cases, mobility acts as a countermeasure of the state against the active actions of a part of disobedient taxpayers. Since not all taxes have the same flexibility, the tax system must also contain taxes that could be increased with the growth of needs. However, mobility does not at all mean a qualitative reform of the tax system; on the contrary, it is its gradual internal development.

The principle of stability

According to the principle of stability, the tax system must operate for a number of years up to tax reform. At the same time, tax reform should be carried out only in exceptional cases and in a strictly defined manner. In many foreign countries ah, a rule-making practice has long been established, according to which any amendments and additions to tax laws can come into force only from the beginning of a new fiscal year... This is the rule that should be established in the tax system of the Russian Federation when making the appropriate changes and additions.

This principle is driven not only by the interests of taxpayers. It must be remembered that a change in the tax system will objectively entail a sharp reduction in tax revenues to the budget, and it will take several years to restore the balance. In addition, according to many foreign experts, frequent and unpredictable changes tax legislation are one of the most serious reasons why they refuse to work in Russia, since this does not allow an accurate calculation of economic indicators when investing in Russia, which significantly lowers the investment rating.

The principle of plurality of taxes

This principle includes several aspects, the most important of which is that the tax system of the state should be based on a set of differentiated taxes and taxation objects. The combination of various taxes and taxation objects should form a system that would meet the requirement of redistributing the tax burden between taxpayers. Another aspect of this principle is the inadmissibility of a "budget of one tax", since in case of an unexpected change in the economic or political situation, the revenue side of the budget may simply not take place.

The plurality of taxes makes it possible to create the preconditions for a flexible tax policy by the state, to better capture the paying capacity of taxpayers, to equalize and make the overall tax burden psychologically less noticeable, to reflect the diversity of forms of income, taking into account all aspects of the economic activity of citizens and firms, to influence consumption and accumulation. In addition, the multiplicity principle implies the effect of tax complementarity, according to which artificial optimization for one tax will invariably entail an increase in payments for another tax.

The principle of an exhaustive list of regional and local taxes

The single economic space of Russia predetermines the policy of the Russian state to unify tax exemptions. This goal is served by the principle of an exhaustive list of regional and local taxes that can be established by state authorities of the constituent entities of the Russian Federation and local authorities. This provision is a manifestation of the state-legal idea of ​​fiscal federalism between federal and regional authorities, as well as self-government bodies. In accordance with the Internal Revenue Code, federal taxes and fees are set, amended, or canceled by this Code. Taxes and fees of the constituent entities of the Russian Federation, local taxes and fees are established, changed or canceled, respectively, by the laws of the constituent entities of the Russian Federation on taxes and fees and regulatory legal acts representative bodies local government on taxes and fees in accordance with this Code.

The principle of one-off taxation

This principle means that one and the same object of taxation may be taxed with one type of tax only once during the taxation period specified by the Law.

The principle of equality and fairness of taxation

The Tax Code states that taxes and fees cannot be discriminatory and can not be 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 incentives depending on the form of ownership, citizenship of individuals or the place of origin of capital, with the exception of import customs duties.

Basic concepts of taxation

Under tax is understood compulsory, individually gratuitous payment levied from organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management of funds in order to financially support the activities of the state and (or) municipalities.

Under fee is understood mandatory contribution, levied from organizations and individuals, the payment of which is one of the conditions for the commission in respect of payers of fees by state bodies, local authorities, other authorized bodies and officials of legally significant actions, including the granting of certain rights or the issuance of permits (licenses) (see Art. . 8 NK).

The participants in relations regulated by the legislation on taxes and fees are (see Article 9 of the Tax Code; prior to the entry into force of part two of the Tax Code, in paragraphs 1 and 2 of Article 9, references to the provisions of the Tax Code are equated to references to the Law of the Russian Federation of December 27, 1991 . No. 2118-1 and individual laws on taxes, establishing the procedure for the payment of specific taxes; the basis is Art. 5 of the Federal Law of July 31, 1998 No. 147-FZ):

1) organizations and individuals recognized in accordance with the Tax Code as taxpayers or payers of fees;

2) organizations and individuals recognized as tax agents in accordance with the Tax Code;

3) The Ministry of the Russian Federation for Taxes and Levies and its subdivisions in the Russian Federation (hereinafter referred to as the tax authorities);

4) State Customs Committee of the Russian Federation and its subdivisions (hereinafter referred to as customs authorities);

5) government bodies executive power and executive bodies of local self-government, other bodies and officials authorized by them, carrying out in the prescribed manner, in addition to tax and customs authorities, the reception and collection of taxes and (or) fees, as well as control over their payment by taxpayers and payers of fees (hereinafter - tax collectors and fees);

6) the Ministry of Finance of the Russian Federation, the ministries of finance of the republics, financial departments (departments, divisions) of administrations of territories, regions, cities of Moscow and St. Petersburg, an autonomous region, autonomous districts, districts and cities (hereinafter - financial bodies), other authorized bodies - when resolving issues on deferral and installment plans for the payment of taxes and fees and other issues provided for by the Tax Code;

7) bodies of state extra-budgetary funds;

8) Federal Service tax police RF and its territorial subdivisions (hereinafter referred to as the tax police) - when resolving issues within their competence of the Tax Code.

Taxpayers and payers of fees organizations and individuals are recognized who, in accordance with the Tax Code, are obliged to pay taxes and (or) fees, respectively. In the manner prescribed by the Tax Code, branches and other separate subdivisions of Russian organizations perform the duties of these organizations to pay taxes and fees at the location of these branches and other separate subdivisions(see article 19 of the Tax Code). Before the entry into force of the second part of the Tax Code in the first part of Art. 19 references to the provisions of the Tax Code are equated to references to the Law of the Russian Federation of December 27, 1991, No. 2118-1 and individual tax laws establishing the procedure for the payment of specific taxes (see article 5 of the Federal Law of July 31, 1998, No. 147-FZ ).

Associated persons for tax purposes are recognized as individuals and (or) organizations, the relationship between which may affect the conditions or economic results their activities or the activities of the persons they represent, namely (see Article 20 of the Tax Code):

1) one organization directly and (or) indirectly participates in another organization, and the total share of such participation is more than 20 percent. The share of indirect participation of one organization in another through a sequence of other organizations is determined in the form of the product of the shares of direct participation of organizations of this sequence in one another;

2) one natural person is subordinate to another natural person according to his official position;

3) persons are, in accordance with the family legislation of the Russian Federation, in marital relations, relations of kinship or property, an adoptive parent and an adopted child, as well as a guardian and ward.

Organizations are legal entities formed in accordance with the legislation of the Russian Federation, as well as foreign legal entities, companies and other corporate entities with civil legal capacity, created in accordance with the legislation of foreign states, international organizations, their branches and representative offices established in the territory of the Russian Federation.

Under individuals means citizens of the Russian Federation, Foreign citizens and stateless persons.

Individual entrepreneurs- these are individuals registered in the prescribed manner and carrying out entrepreneurial activities without forming a legal entity, as well as private notaries, private security guards, private detectives. It is important to emphasize that individuals who carry out entrepreneurial activities without forming a legal entity, but have not registered as individual entrepreneurs in violation of the requirements of the civil legislation of the Russian Federation, when fulfilling the duties assigned to them by the Tax Code, they have no right to refer to the fact that they are not individual entrepreneurs.

Individuals- tax residents of the Russian Federation are individuals who actually stay on the territory of the Russian Federation for at least 183 days in a calendar year.

Tax agents are recognized persons who, in accordance with the Tax Code, are entrusted with the duties of calculating, withholding from the taxpayer and transferring to the appropriate budget (off-budget fund) taxes (see clause 1 of Article 24), directorates to the Ministry of the Russian Federation for Taxes and Levies and the Ministry of Finance of the Russian Federation, as well as to the relevant tax and financial authorities. Information on the current regional taxes and fees and their main provisions is published by the Ministry of the Russian Federation for Taxes and Fees on a quarterly basis, and information on the current local taxes and fees and their main provisions is published by the relevant regional tax authorities at least once a year.

Let's consider the main elements of taxation:

Tax- These are compulsory payments of legal entities and individuals to the budget, established and forcibly withdrawn by the state in the form of redistribution of a part of the social product used to meet national needs.

Taxation- this is the process of establishing and collecting taxes in the country, determining the amount of taxes, their rates, as well as the procedure for paying taxes and the range of legal entities and individuals subject to taxes.

Subject of tax (payer)- this is a legal entity or an individual who is obliged to pay tax.

Tax object Is an object, action or phenomenon (income, property, goods, added value, and so on) that, in accordance with the law, are subject to taxation.

Source of tax- This is the income of the subject (profit, wages, interest, dividends, and so on) from which the tax is paid.

The tax base- This is a part of the taxable object, which is formed as a result of taking into account all benefits and exemptions and is the subject of the direct application of the tax rate.

Tax rate is the amount of tax per unit of taxation. It is set as a percentage or in fixed amounts.

is the total amount of the tax amount.

Tax relief- this is the provision of certain categories of taxpayers in the presence of opportunities not to pay tax or pay it in a smaller amount than other taxpayers established by law.

Payment of tax- This is a set of actions of the taxpayer on the actual payment of the tax amount to the budget or to an off-budget fund.

State tax system is a set of essential conditions of taxation in force in a given state.

1. distribution of tax revenues by levels of the budget system

An important generalizing indicator of the taxation system is the distribution of tax revenues across different budget levels. Usually, in budgetary systems, the main role is played by the federal (in unitary states - the central) budget.

There are different approaches to the distribution of taxes between individual budget levels.

One of them involves linking certain taxes to one or another budget level. For example, the revenue side federal budget The United States is formed mainly through direct taxes, including personal income tax (46% in all federal taxes in 1997), social insurance contributions (34%), corporate income tax (11%). The share of indirect taxes is insignificant (excise taxes - 4%, customs duties - 5%). The revenue side of the state budgets is formed by indirect taxes (sales tax and excise taxes). Sources of income for local budgets are local taxes, primarily property tax. In the United States, about two-thirds of all taxes go to the federal budget, and the rest is distributed roughly equally among states and local governments.

The second approach is to divide unified state taxes in certain proportions between the individual levels. As a result, regional and local taxes, in terms of their importance for the budgets of the respective levels, may remain in the background. For example, in Germany, the federal and state levels receive approximately the same amount of tax revenues, while the local level receives a noticeably smaller amount.

Certain types of basic federal taxes are allocated to different budget levels by law. Constant distribution rates are set for some national taxes. Thus, in the Federal Republic of Germany, profit tax is divided equally between the federal and state levels; 85% of income tax is split in half between these two levels, with the remaining 15% going to the local level. For other taxes, the distribution changes over time. When dividing between three levels of sales tax, for example, they tend to equalize financial position various lands; therefore, the allocation rates change every two to three years. In Germany, a rather rare "horizontal equalization" of the tax burden is also practiced: the richer lands transfer part of their tax revenues to the less prosperous.

The third approach is to transfer funds from the higher budget levels to the lower ones (transfers). Such an approach as an additional one is widespread in almost all countries with both a unitary and a federal structure, and secondly, transfers often play the role of not only financial support for financially weak regions, but also a symbol of federal centralism in the case of transferring transfers, which are usually smaller in size. financially prosperous regions.

In order to characterize the tax system of the Russian Federation, it is necessary to study the theoretical foundations of its construction, consider the principles and main functions, summarize domestic and foreign experience.

Currently, there are several approaches to defining the concept of the tax system. So, according to the first, the tax system is a system of economic and legal relations between the state and economic entities arising from the formation of the revenue side state budget by alienating part of the owner's income, through the system of legislative established taxes and fees and other obligatory payments, the calculation, payment and control over the receipt of which are carried out according to a unified taxation methodology developed in this society.

In accordance with another approach, the tax system is a combination of taxes, fees, duties and other payments collected in the manner prescribed by law.

Also, the tax system is considered as a set of taxes, fees, principles, forms and methods of their establishment, change or cancellation, payment, implementation of tax control, as well as bringing to responsibility and measures of responsibility for violation of tax legislation.

THEM. Aleksandrov considers the tax system as a set and structure different types taxes, in the construction and calculation methods of which certain requirements and principles of taxation are implemented.

The tax system can be defined as an integral unity of its four main elements: the system of legislation on taxes and fees, the system of taxes and fees, payers of taxes and fees and tax administration systems, each of which is closely interconnected and interdependent with each other.

In our opinion, the most complete and accurate is the first definition of the tax system, which will be taken as a basis in this work.

The tax mechanism is the most efficient and effective leverage state regulation... The effectiveness of the economic decisions taken largely depends on the successful functioning of the tax system. Almost all methods of government influence on economic development, directly or indirectly, include tax regulation. By establishing taxes, subjects and objects of taxation, tax bases, tax rates, benefits and sanctions, changing the conditions of taxation, the state stimulates entrepreneurial activity in some areas and restrains it in others, based on national interests.

Tax regulation covers not only individual industries, but also the economy as a whole. Tax regulation is designed to actively influence the structure of social reproduction. With the help of the tax mechanism, the state can create the necessary conditions for the accelerated attraction of capital to the most promising industries, as well as to low-profit, but vital spheres of production and services.

The backbone conditions (factors) for the formation and functioning of tax systems include:

Own tax doctrine and tax policy of the state;

Legislative framework for the construction of the tax system;

Mechanism for establishing and enforcing taxes and fees;

Types of taxes;

The procedure for the distribution of taxes at the levels of the budgetary system;

System of tax authorities;

Forms and methods of tax control, etc.

The world practice of organizing tax systems shows that there are the following options for their construction: differentiation of tax sources by budgetary levels; a system of shared participation of budgetary units in the use of taxes; system of equal taxation rights.

The economic factors that characterize the tax system include the following indicators: full taxation rate (total tax rate); the tax burden; the relationship between direct and indirect taxes; the relationship between taxes and the volume of domestic and foreign trade. Along with economic factors, political and legal factors are of decisive importance for the construction of the tax system. These factors include: the distribution of economic functions between the federal center and local authorities; the role of taxes in the state revenue system; control over the activities of local self-government bodies by the federal center.

World practice shows that there are many principles used by states in the construction of tax systems, and that each state builds its tax system, taking into account the specifics of the conditions prevailing in a given society. Therefore, in each individual country, when choosing a system of organizational principles of taxation, there must be an individual approach.

The principles of building an effective tax system are sufficiently substantiated in tax theory and include the following:

Economic efficiency - the tax system should not interfere with the development of entrepreneurship and the efficient use of resources (material, labor and financial).

Certainty of taxation - the tax system should be structured in such a way that tax implications economic decision-making by an entrepreneur (both a legal entity and an individual) were predetermined and did not change over a long period of time. Thus, this principle practically merges with the principle of stability of the tax system.

Fairness of taxation - this principle is fundamental in the construction of the tax system and presupposes a fair approach to various taxpayers, as well as the priority of the interests of the taxpayer in relations between him and the tax administration.

Ease of Taxation and Low Costs of Tax Collection - Tax legislation should be simple and understandable to most taxpayers, and tax collection should be relatively cheap.

The taxation system of the Russian Federation is based on the following principles (part 1 of the Tax Code of the Russian Federation, article 3):

1) the principle of universality of taxation and the principle of equality of rights of taxpayers - each person must pay legally established taxes and fees;

2) the principle of non-discrimination (neutrality) of taxation in relation to forms of economic activity - taxes and fees cannot be discriminatory and applied on the basis of social, racial, national, religious and other similar criteria;

3) the principle of inadmissibility of creating obstacles for citizens to exercise their constitutional rights - taxes and fees that prevent citizens from exercising their constitutional rights are unacceptable; taxes and fees must have an economic basis and cannot be arbitrary;

4) the principle of the unity of the economic space - 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 restrict the free movement of goods (works, services) or financial resources within the territory of the Russian Federation, or otherwise restrict or create obstacles for economic activities of individuals and organizations not prohibited by law;

5) the principle of certainty of the rules of taxation - when establishing taxes, all elements of taxation must be determined; acts of legislation on taxes and fees should be formulated in such a way that everyone knows exactly what taxes (fees), when and in what order he must pay; no one can be charged with the obligation to pay taxes and fees, as well as other contributions and payments that have the signs of taxes or fees established by the Tax Code of the Russian Federation, which are not provided for by the Tax Code of the Russian Federation or established in a different order than is determined by the Tax Code of the Russian Federation.

6) the principle of interpreting all ambiguities in tax legislation in favor of the taxpayer - all irrevocable doubts, contradictions and ambiguities in acts of legislation on taxes and fees are interpreted in favor of the payer of the tax or fee.

In the economic literature, there are a number of other organizational principles of taxation that are objective in nature. These include:

1) the principle of mobility (elasticity) - its essence lies in the fact that the tax burden can be quickly changed in accordance with the objective needs of the state;

2) the principle of stability - this principle assumes the constancy of the tax system, which is important for subjects of tax relations (for the state when forming the revenue side of the budget, and for payers when planning their income, including tax planning);

3) the principle of an exhaustive list of regional and local taxes - its essence is to exclude the possibility of establishing and introducing additional taxes constituent entities of the Russian Federation and local governments.

In world practice, there is the use of a number of other principles of taxation, which include the principle of accessibility and openness of information on taxation; the principle of the presumption of innocence; the principle of stability of tax legislation; the principle of creating maximum convenience for taxpayers; the principle of taxation of the taxpayer's net income, etc.

The economic essence of taxes directly follows from their functions.

The function of a tax is a manifestation of its essence in action, a way of expressing its properties. The function shows how the public purpose of the given economic category as a tool for value distribution and income redistribution.

In the conditions of developed market relations, taxes have the following functions: fiscal, regulatory, incentive, distribution, control.

The fiscal function (fiskas - the state treasury) is manifested in the provision of the state with the financial resources necessary for the implementation of its activities. This is the main function that is characteristic of all states at various stages of development. Through it, a central money fund the state. With the development of market relations, the importance of the fiscal function increases. The fiscal function of taxes, forming state financial resources, creates objective conditions for state intervention in the economy and thereby determines the regulatory function of taxes.

Regulatory. State regulation is carried out in two main directions:

* regulation of market, commodity-money relations. It consists mainly of defining the "rules of the game", that is, the development of laws and regulations that determine the relationship between persons acting in the market, primarily entrepreneurs, employers and employees. These include laws, regulations, instructions of state bodies that regulate the relationship between producers, sellers and buyers, the activities of banks, commodity and stock exchanges, as well as labor exchanges, trading houses, establishing the procedure for holding auctions, fairs, rules for the circulation of securities, etc. This direction of state regulation of the market is not directly related to taxes;

* regulation of the development of the national economy, social production in conditions when the main objective economic law in force in society is the law of value. Here we are talking mainly about financial and economic methods of government influence on the interests of people, entrepreneurs in order to direct their activities in the direction that is beneficial to society.

Thus, the development of a market economy is regulated by financial and economic methods - through the use of a well-functioning taxation system, maneuvering of loan capital and interest rates, allocation from the budget capital investments and grants, government purchases and the implementation of national economic programs, etc.

Taxes are central to this set of economic methods. Maneuvering tax rates, benefits and fines, changing the conditions of taxation, introducing some and canceling other taxes, the state creates conditions for the accelerated development of certain industries and industries, contributes to the solution of urgent problems for society.

Stimulating. With the help of taxes, benefits and sanctions, the state stimulates technical progress and socio-economic activities in priority areas for the state, increases the number of jobs. This function is manifested in a change in the taxable object, a decrease in the taxable base, a decrease in the tax rate, etc.

Distributive, or rather, redistributive. By means of taxes, funds are concentrated in the state budget, which are then directed to solving national economic problems as production ones; and social, financing of large intersectoral, comprehensive target programs - scientific, technical, economic, etc. With the help of taxes, the state redistributes part of the profits of enterprises and entrepreneurs, incomes of citizens, directing it to the development of industrial and social infrastructure, to investments, capital-intensive and capital-intensive industries with long payback periods: railways and highways, mining industries, power plants, etc. The redistributive function of the tax system has a pronounced social character. An appropriately structured tax system makes it possible to give a market economy a social orientation, as is done in Germany, Sweden and many other countries. This is achieved by establishing progressive tax rates, directing a significant part of the budget funds for the social needs of the population, full or partial exemption from taxes for citizens in need of social protection.

In carrying out tax regulation, the state conducts a comprehensive analysis of economic systems and exercises tax control. Therefore, taxes have an inherent control function, which contributes to the quantitative and qualitative reflection of the course of the distribution process, allows you to control the completeness and timeliness of tax revenues to the budget and ultimately allows you to determine the need for reforming the tax system.

Taxes are used by most states as a method of direct influence on budget process and manufacturers of goods, works and services. Through taxes, the state solves economic, social and other social problems.

In other words, taxation is the withdrawal by the state of a certain part of the gross social product for the formation of the budget. The essence of taxes is most widely disclosed in their functions.

There is still debate about what functions are inherent in taxes. Some authors consider the main functions to be fiscal, distributive, regulatory, control and incentive. A.V. Bryzgalin and D.G. Blueberry. M.N. Brodsky and A.I. Khudyakov define the distribution and control functions as the main functions of taxes, and V.M. Rodionova singles out only the fiscal function. In this article, we will consider the following functions: fiscal, distribution, regulatory, control and incentive.

The distribution function is expressed in the redistribution of relations. Thanks to this function, there is a redistribution between different segments of the population. For example, progressive taxation of corporate profits and personal income, tax breaks, excise taxes on luxury goods. The following sub-functions have appeared in tax regulation:

• 1. Stimulating;
• 2. Destimulating;
• 3. Reproductive.

The stimulating subfunction is focused on the development of certain financial processes. This subfunction realizes itself through a system of benefits and exemptions, exceptions, preferences associated with preferential taxation objects. This manifests itself as a decrease tax base and in reducing tax rates.

The discouraging subfunction is aimed at inhibiting the development of any financial processes. One example is the implementation of protectionist policies. Its implementation is manifested through the introduction of increased tax rates and tax duties, the establishment of a tax on the import and export of capital.

The reproduction subfunction is the collection of payments for the use of natural resources and taxes that go to the reproduction of the mineral resource base, to road funds, etc.

The fiscal function follows from the main purpose of taxes as an instrument of providing the country with funds for the fulfillment of specific goals. The function is characteristic of all states. The fiscal function in the process of natural development naturally generates an objective opportunity for the state to intervene in redistribution processes that affect economic relations in society. The objective nature of the existence of a fiscal function creates the conditions and opportunities for its implementation in tax policy, that is, the impact of the tax on the reproduction process.

The fiscal function is the withdrawal of gross national income into the state budget. Accumulates funds both in budgetary and non-budgetary funds.

The regulatory function of taxes shows how taxes affect the processes of the country's economic life, including the level and dynamics of consumption, savings, accumulation, investment and structural changes. This function performs different tasks of tax policy through tax mechanisms. It involves the impact of taxes on investment process, rise or fall of production, its structure. tax state enterprise fiscal

As the English economist J. Keynes believed, taxes serve exclusively to regulate economic relations. The regulatory function is carried out through the establishment of taxes and the differentiation of tax rates. Tax regulation has a stimulating or restraining effect on production, investment and effective demand of the population. Reducing taxes leads to an increase in net profit, stimulates employment, economic activity and investment. Raising taxes is one of the ways to combat the "overheating of the economy"

The control function provides the ability to track tax revenues and compare them with the needs of the state for financial resources. The control function assesses the efficiency of the tax mechanism, provides control over the movement of financial resources, identifies the need for changes in tax policy.

The essence of the control function is that taxpayers pay taxes established by law in a timely manner and in full.

The control function provides an opportunity to identify committed tax crimes and prevent unfulfilled ones. If we look at the structure of tax crime, we can see that 70% of them are associated with hiding income. Moreover, 80% of them are carried out in private enterprises.

tax code has many purposes. Legalization of income is one of them. Removing income from the shadow turnover is the main achievement of tax policy. Every citizen of the Russian Federation needs to know tax legislation, as it concerns everyone.

The incentive function provides tax benefits to citizens who have special services to the state (participants in the Great Patriotic War, Heroes of the Soviet Union, Heroes of Russia).

The tax system is an active action of the state, which allows regulating social and economic development, making investments in the development of profitable companies, structural changes in production, and improving the development of priority sectors foreign economic activity.

Taxes are the main tool for managing the economy. The efficiency of a country's economy depends on how the tax system works. The tax system of the Russian Federation is based on general principles, which should regulate taxation throughout the territory. For example, unified taxation, a strict procedure for regulating taxes, their rates and benefits, precise definition of taxes, distribution of tax revenues between budgets of different levels.

Taxes establish the relationship between the interests of the state and enterprises. Thanks to taxes, we can find out how the relationship of enterprises with state and local budgets is proceeding, how foreign economic activity, including foreign investment, is regulated, how the profit of enterprises is formed.

Taxes have always been irreplaceable. The state realizes certain goals, comes to achievements with the help of taxation. In this article, it has been established that taxes have five main functions. They are distribution, regulatory, fiscal, control, incentive. Each of them performs the tasks presented to them, but they are interrelated and carried out simultaneously.

taxation russia legislation economy

Introduction

1.1 Essence and functions of taxes

1.2 Concept and types of tax systems

Conclusion

Introduction

The modern tax system has existed since January 1992. The basic law governing its structure and functioning was the RF Law "On the Fundamentals of the Tax System of the Russian Federation", which legislatively enshrined the definition of tax, its main elements, some principles of taxation, the procedure for establishing and abolishing taxes, the procedure for their payment and other points. To ensure the stability of the tax system of the Russian Federation, the Tax Code of the Russian Federation has been developed. The introduction of the Tax Code of the Russian Federation streamlined the tax system and unified it.

The relevance of the study lies in the fact that the development of market relations gave rise to the emergence of various taxes and fees, which required to reduce all mandatory payments to a strict tax system.

The developed tax system as a whole meets the requirements of a market economy. At the same time, the Russian tax system is characterized by some instability. So, it is not uncommon for the authors of individual publications to interpret the very term "tax system" in different aspects.

The object of the research is presented in the form of the development of the concept of "tax system", since through this concept it is possible to determine the systemic structure, the limits of tax regulation. The subject of this research is the consideration of the main directions of the tax system in Russia.

The purpose of this state tax system, taxes and their types. To achieve this goal, the following tasks were set in the work:

consider the theoretical aspects of taxation in the Russian Federation;

explore the principles of building an effective tax system and the implementation of these principles in the tax system of Russia;

study tax legislation in Russia and measures to optimize it;

to reveal contemporary problems tax system of the Russian Federation and determine the ways of their solution.

In the course work, such research methods were used as systemic methods, generalized methods, methods of analysis and synthesis.

The theoretical foundations, principles of taxation were developed by the classic of political economy A. Smith. A certain contribution to the justification of the payment of tax, taking into account the progression in taxation of income, was made by Zh.B. Sey, D.S. Mil, F. Edgewot, K. Marx, A. Wagner.

When writing a term paper, we used legislative and regulatory acts on the research topic, as well as articles from periodicals, scientific and educational literature.

Course work consists of an introduction, main part, conclusion and a list of sources used.

The first chapter reveals the theoretical foundations of the functioning of the tax system. The second chapter analyzes the prospects for the development of the Russian tax system. As a visual material, the course work contains tables, figures.

Chapter 1. Theoretical foundations of the functioning of the tax system in modern economy

1 Essence and functions of taxes

According to most authors, the essence of the tax lies in the withdrawal by the state in favor of society of a certain part of the value of the gross domestic product (GDP), in the form of a mandatory contribution in order to form centralized financial resources (budget and extra-budgetary funds).

"All taxes and all income based on them - all salaries, pensions, annual rental income of all kinds - are ultimately derived from one or the other of these three primary sources of income and are paid directly or indirectly from wages, from the profit from capital or rent from the land ": wrote A. Smith. This conclusion is valid in our days.

The fact that taxes, as a form of withdrawal of part of the primary income of business entities and the working population in favor of the state, are objectively necessary, apparently, does not raise doubts among members of society. The state needs the funds it collects to fulfill its assumed functions, and to demand the abolition of taxes would mean demanding the destruction of society itself.

In the law of the Russian Federation of December 27, 1991, No. 2118-1 "On the basics of the tax system in the Russian Federation", the following concept of tax is given: "A tax, levy, duty and other payment means a mandatory contribution to the budget of the corresponding level or to an extra-budgetary fund carried out by payers in the order under the conditions determined by legislative acts ".

The use of taxes is one of the economic, management methods and ensuring the relationship of national interests with the commercial interests of entrepreneurs and enterprises, regardless of departmental subordination, forms of ownership and organizational and legal form of the enterprise.

With the help of taxes, relations between entrepreneurs, enterprises of all types of property are determined with state budgets, with banks, as well as with higher organizations. With the help of taxes, foreign economic activity is regulated, including the attraction of foreign investment, self-supporting income and profit of the enterprise are formed.

Through taxes, the state can pursue an energetic policy in the development of knowledge-intensive industries and the liquidation of unprofitable enterprises.

Tax policy is closely related to the conduct of pricing policy, which is the main regulator of the market economy.

The tax system should be as stable and stable as possible, otherwise it is impossible for entrepreneurs to predict the consequences of their decisions. This puts an obstacle to the development of entrepreneurship, and hence the formation of market relations.

Taxes are necessary for the maintenance of the state apparatus, the army. Creation of various social funds and for other state measures related to ensuring the life of the national economy. The pursued tax policy served as a condition for the creation of a unified tax system in Russia, providing for the equality of all taxpayers, regardless of their form of ownership. Accordingly, taxation is the most important area of ​​economic and legal relations and it cannot be solved by tax laws alone. Taxes, in a real tax mechanism, are an irrevocable, non-equivalent and urgent form of enforced collection from taxpayers.

Duty - the corresponding mandatory payment for the performance by state and other bodies of jurisdiction of actions in the interests of the applicant.

A levy is a payment established within the framework of tax legislation by local governments and credited to the local budget to finance municipal development programs for the respective territory. Taxation is shaped by the pressure and complex impact of economics and politics. Taxation in real economic life reflects the level of economic and political maturity of a society. By imposing taxes, the government tries to decide how to collect all the necessary resources from households and businesses and feeds into collective consumption and investment. And the funds received from taxation will be a mechanism through which real resources are transformed from private public goods.

Taxes are levied not only for the purpose of receiving funds into the state treasury. By introducing taxes, increasing or decreasing them, the government has the ability to hinder or facilitate certain types and forms of economic activity or the production, sale, consumption of certain goods.

Taxes help to encourage or restrain certain types of activity, influence the economic activity of entrepreneurs, and regulate the amount of money in circulation.

And although, in our opinion, taxes cause more outrage than approval, without them neither modern society nor government can exist.

Taxes are today the main instrument for the redistribution of income and public resources. Such a redistribution of funds is carried out by state bodies in order to provide funds to those persons who have a need for resources, but are also unable to provide it from their own sources. Initially, the role of taxes was limited only to the implementation of fiscal powers. But in the future, with the complication of economic activity and the emergence of the need for state regulation, the state has specific economic functions. Therefore, the ways in which taxes affect economic life gradually became more versatile. Taxes are predominantly levied in monetary form, although in some cases there are taxes in kind, paid in the form of a product or commodity. Taxes go partially to the state, i.e. federal, and partly to republican, regional, city, local budgets. Taxes are levied, on the one hand, on individuals, citizens who receive a certain type of income and have taxable property values.

On the other hand, taxes are levied on legal entities, i.e. private, joint-stock, state enterprises and organizations, firms, companies. In a word, everyone who is officially registered as a participant in economic and economic activities. And everyone who pays taxes is called taxpayers.

Taxes as a value category have their own distinctive features and functions that reveal their socio-economic essence and purpose. The development of tax systems has historically determined its three main functions - fiscal, incentive and regulatory.

The functions of a tax are a manifestation of its essence in action, a way of expressing its properties. The function shows how the social purpose of this economic category is realized as a tool for the cost distribution of income. Hence, the main distribution function of taxes arises, expressing their essence as a special centralized (fiscal) instrument of distribution relations. Through the fiscal function, the main public purpose of taxes is realized - the formation of financial resources of the state, accumulated in the budget system and off-budget funds and necessary for the implementation of their own functions. The formation of state budget revenues on the basis of a stable centralized tax collection turns the state itself into the largest economic entity.

Another function of taxes as an economic category is that it becomes possible to quantitatively reflect tax revenues and compare them with the needs of the state for financial resources. Thanks to the control function, the effectiveness of the tax mechanism is assessed, control over the movement of financial resources is ensured, there is a need to amend the tax system and budgetary policy.

The implementation of the control function of taxes, its completeness and depth to a certain extent depend on tax discipline. Its essence is that taxpayers (legal entities and individuals) pay taxes established by legislation in a timely manner and in full. This function of tax and financial relations is manifested only under the conditions of the distribution function. The distribution function of taxes has a number of properties (regulating, stimulating, reproduction) that characterize the versatility of its role in the reproduction process.

The economic function of taxes is to influence social reproduction through taxes, i.e. any processes in the country's economy, as well as socio-economic processes in society.

The functions of taxes are interrelated. Growth in tax revenues to the budget, i.e. implementation of the fiscal function, creates a material opportunity for the implementation of the economic role of the state, i.e. economic function of taxes. At the same time, the acceleration of development and growth of production income, achieved as a result of economic regulation, allows the state to receive more funds.

This means that the economic function of taxes contributes to the implementation of the fiscal one, strengthens it, and the effective performance of the distribution function creates a favorable socio-economic atmosphere for the implementation of other functions of taxes.

So, the following types of taxes and fees are established in the Russian Federation: federal taxes and fees, taxes and fees of the constituent entities of the Russian Federation (regional taxes and fees) and local taxes and fees.

Local taxes are taxes and fees established by the Tax Code and normative legal acts of the represented local government bodies, enforced in accordance with the Tax Code by the regulatory legal acts of the representative local government bodies and obligatory for payment in the territories of the respective municipalities.

In the literature on the tax code in Art. 57 of the Constitution of the Russian Federation establishes the obligation to pay legally established taxes and fees. Consequently, the main, defining feature of the tax is its legality, which suggests that this payment is included in the tax system of the Russian Federation, by entering it into the appropriate list established in Art. 13-15 of the Tax Code of the Russian Federation. The tax status was given to it by the adoption of the Federal Law by the Federal Assembly of the Russian Federation in the manner determined by Art. 1, 4, 5, 6, 12, Tax Code of the Russian Federation, there are several different views on the function of taxes. Some authors highlight the political function of taxes, justifying their point of view by the fact that taxes affect social structure society as a whole and have value as a control institution.

There is a direct connection between the political system of society and the system of taxation: indirect taxes hide from each taxpayer the amount that he pays to the state, suppress any desire for self-government. Direct taxes, on the other hand, encourage everyone to control the government that spends taxpayer money. In the first case, under the system of indirect taxes, the participation of the population in governing the state is minimal (non-democratic forms of the state). In the second case, the system of direct taxes is typical for countries of democratic orientation. Of course, there is a connection between the political and tax systems, but the latter is a derivative of the first, it is determined by it, therefore it is unlikely to have a decisive influence on its development (of the political system).

In the context of the global financial crisis, non-payments and other negative phenomena in the economy, the purpose of tax activities is shifting towards ensuring the necessary and proper receipts of funds to the budgets.

Thus, 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 requiring funding.

2 Concept and types of tax systems

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 Code, as well as a set of rules and regulations that determine the powers and system of responsibility of the parties involved in tax legal relations.

When shaping the tax system, one must proceed from a number of principles. All types of taxes, as well as the procedure for their calculation, terms of payment and liability for tax evasion, are approved by law. This allows the tax system to be used as an instrument of state policy that has the force of law, on the one hand. On the other hand, to protect the rights of the taxpayer.

The following principle can be distinguished - the plurality of objects of taxation. The use of this principle in the creation of tax systems in most countries is explained by the fact that in this way it is possible to expand the taxable field and by the fact that many "small" taxes are psychologically easier to withstand than one, but high. One of the important principles of tax systems is the stability of the rules for the application of taxes. This applies to both the procedure for calculating and withdrawing taxes and tax rates.

The rules and types of taxes can and should change with changing economic conditions, but these changes should be as rare as possible. This principle ensures the stability of business conditions, enables firms to plan their activities, to be confident in their economic and financial development. Makes an attractive investment, and also promotes economic growth, both at the level of the company and the entire economy of the country - a stable taxation system. Another important principle of the formation of the tax system is the orientation of the tax system, and in it - each tax on its "own" object, which makes it possible to eliminate double taxation. The tax system should define liability for tax evasion. And finally, taxes should be divided according to the levels of exemption: federal, municipal (local), etc.

Tax reform, which changes the taxation system, sets goals and manifests the functions of taxes. Currently, the main problem is the optimization of the ratio of functions performed. They are implemented in a comprehensive manner and give the tax system a new qualitative content, which provides the potential for the implementation of the main directions of increasing its efficiency (Figure 1).

Figure 1- Basic principles of tax reform

In a rationally structured taxation system, compliance with these principles becomes obvious. Currently, taxes are used as an instrument of economic and structural policy, the level of the tax burden is set depending on the specific tasks of state regulation and the special economic situation. The tax systems of countries with market economies reflect specific economic environment, as well as a number of national characteristics that have developed throughout the entire historical development. Consider several types of tax systems in different countries.

The German tax system has about 50 taxes, which differ from each other in taxpayers, tax base and tax rates. According to the German Constitution, there are two levels of government in the country: the federal republic (federation) and the states (members of the federation). Accordingly, taxes are subdivided into general, federal, state and community taxes. A feature of the German tax system is the complex and multi-stage distribution of tax revenues between the links of the budget system, which, according to the government, is a factor of equalization economic development regions. Income in Germany is taxed at progressive rates. The rate of contributions to pension insurance is 18.6%, of which workers and entrepreneurs pay equally.

France's taxation system can be divided into three major blocks: indirect taxes included in the price of goods, or taxes on consumption; income or income taxes; and property taxes. Distinctive features of the French tax system are:

low level of direct taxation;

high level of indirect taxation;

a high proportion of contributions to social funds (from 4.5 to 13.5%);

high share of revenue from taxes on goods and services in total mandatory contributions;

increasing the share of tax revenues to the budgets local authorities authorities.

In the US taxation system, the main types of taxes are used at all levels of government: federal taxes that go to the federal budget; state taxes imposed by state laws and paid into their budgets; local taxes, which are introduced by local governments and transferred to local budgets. State taxes and corporate income taxes are deductible against those same federal taxes.

In the Czech Republic, as in most countries with highly developed economies, the center of gravity of the tax burden is shifting towards indirect taxes (VAT, tax on consumer goods (excise), customs duty), however income taxes are still important in the formation of the budget of the Czech Republic ... An important role in the tax system of this country is played by the taxes of employees. From the accrued wages, the company deducts 8% for social insurance, for health insurance- 4.5%, income tax - from 15%, and is also obliged to transfer to health insurance 9% of accrued wages and pension insurance - 26%.

In Bulgaria, tax rates are low enough for the successful operation of enterprises and the life of the population. The value added tax is 20%, but for some types of activities it has been reduced, and for some it has been canceled. The progressive scale for personal income tax has been canceled, but its rate, as for corporate income tax, is 10%.

When purchasing real estate or new construction (if there is a permit for use), any entity is obliged to submit an annual tax return within the time frame specified by law. The annual property tax rate is determined by the tax authority for complex formulas(taking into account location, cost, depreciation, depreciation, etc.) with a written notification of the taxpayer. Real estate tax is one of the lowest in Europe.

In Bulgaria, capital gains tax is paid by an individual on the sale of real estate, aircraft or cars by the difference between the selling price and the higher of the two - the market price of the asset to be sold or the purchase price linked to an index. An individual who sells one movable asset pays tax on the difference between the selling price and the value of the asset to be sold, adjusting the cost in relation to inflation. The amount of capital gains tax levied on Bulgarian companies is added to their regular income.

Depending on the level of tax burden on the country's economy, tax systems can be subdivided as follows:

liberal-fiscal, providing tax exemptions taking into account payments of a social nature up to 30% of GDP; this group includes the tax systems of the USA, Australia, Portugal, Japan and most of the countries of Latin America;

moderately fiscal, with a tax burden ranging from 30 to 40% of GDP; this group is made up of the tax systems of most countries, in particular Switzerland, Germany, Spain, Greece, Great Britain, Canada and Russia;

strict fiscal, allowing to redistribute more than 40% of GDP through taxes; this level of exemptions is provided by the tax systems of Norway, the Netherlands, France, Belgium, Finland, Denmark, Sweden.

Depending on the share of indirect taxation, tax systems can be subdivided as follows:

income ones, focusing on taxation of income and property, in which the share of income from indirect taxes does not exceed 35% of total tax revenues; these are the tax systems of most Anglo-Saxon countries - the USA, Canada, Great Britain, Australia;

moderately indirect, evenly distributing the tax burden on the taxation of income and consumption, in which the share of indirect taxes is from 35 to 50% of total tax revenues; this group is made up of the tax systems of developed European countries - Germany, France, Italy and beyond;

indirect, focusing on taxation of consumption, in which indirect taxes provide more than 50% of total tax revenues; this level of indirect taxation is usually provided by tax systems developing countries- Argentina, Brazil, Mexico, India, Pakistan.

Depending on the level of centralization of tax powers, tax systems are classified:

centralized, giving the federal level of government the overwhelming majority of tax powers and providing a share of tax revenues at this level of more than 65% of consolidated tax revenues; this level of centralization is provided by the tax systems of France, the Netherlands, Austria and Russia;

moderately centralized, giving all levels of government significant tax powers and providing a share of federal tax revenues from 55 to 65% of consolidated tax revenues; this group is made up of the tax systems of Australia, Germany, India;

decentralized, giving - lower levels of government more significant tax powers and providing a share of federal tax revenues up to 55% of consolidated tax revenues; this group includes the tax systems of the USA, Canada, Denmark.

Depending on the level of economic inequality of income after taxation, tax systems can be divided as follows:

progressive, if, after taxes are paid, the economic inequality of taxpayers, as measured by their income, decreases; this group is made up of the tax systems of almost all developed and developing countries;

regressive, if, after taxes are paid, the economic inequality of taxpayers, measured by their income, increases; examples of the construction of such tax systems are unknown to us.

neutral if, after taxes, the economic inequality of taxpayers, as measured by their income, remains unchanged; this includes the Russian tax system.

These classifications are presented as basic, but they certainly do not exhaust the whole variety of classifying indicators. In particular, the classification by the economic indicator of the ratio of tax revenues from domestic and foreign trade is often used.

The Swedish model of the tax system also deserves close attention to the experience of Swedish specialists in the field of taxation, if only because the combination of private entrepreneurship and elements of public regulation is somewhat similar to the not so long ago bygone Soviet reality. In particular, the redistribution of most of the GNP through the state budget. The total amount of taxes collected in Sweden is more than half of the GNP, while in other developed countries with market economies it ranges from 30 to no more than 45%. It should be noted that the Swedish taxation system is very extensive and includes numerous direct and indirect taxes and fees. The main direct taxes are the national and communal (local) income taxes and the national property tax.

In addition, there is, as already mentioned, a wide system of compulsory entrepreneurial payments for social Security... The main indirect taxes are value added tax and excise taxes on some goods. Indirect taxes and social contributions serve as the main source of revenue for the central government budget, and direct - for local governments. The system of taxation - both central and local - is established by the Swedish Riksdag, but the local authorities themselves determine the amount of taxes collected.

Chapter 2. Prospects for the development of the tax system in Russia

1 The structure and principles of building the tax system in Russia

The need for a tax system stems from the functional tasks of the state. Historical features of the evolution of statehood predetermine each new stage in the development of the tax system. Thus, the structure and organization of the country's tax system characterize the level of its state and economic development.

The tax system includes:

types of taxes established on the territory of the state,

subjects of tax (taxpayers),

the legislative framework- laws and regulations governing tax relations,

public authorities charged with the duty to collect taxes and fees from taxpayers and control the timely and full payment of the relevant taxes and fees.

Even before the adoption of the common part of the Tax Code in the Russian Federation, in accordance with its territorial structure, a three-tier system of tax payments was formed:

federal taxes and fees;

regional taxes and fees;

local taxes and fees.

Federal taxes and fees are taxes and fees established by the Tax Code and obligatory for payment throughout the territory of the Russian Federation. Currently, the following types of federal taxes are in effect on the territory of the Russian Federation:

VAT (Chapter 21 of the Tax Code) - value added tax;

excise taxes (Chapter 22 of the Tax Code);

Personal income tax (Chapter 23 of the Tax Code) - personal income tax;

ESN (Ch. 24NK) - single social tax;

corporate income tax (Chapter 25 of the Tax Code);

water tax (Chapter 25.2 of the Tax Code);

MET - tax on the extraction of minerals (Chapter 26 of the Tax Code).

The federal fees include:

state duty (Chapter 25.3 of the Tax Code);

fees for the use of objects of the animal world and for the use of objects of aquatic biological resources (Chapter 25.1 of the Tax Code).

Regional taxes are taxes of the constituent entities of the Russian Federation. Regional taxes are those that are established by the Tax Code and the laws of the constituent entities of the Russian Federation on taxes and are obligatory for payment in the territories of the respective constituent entities of the Russian Federation.

The adoption of the federal law on regional tax gives rise to the right of a constituent entity of the Russian Federation to establish and enforce such a tax by its own law, regardless of whether other constituent entities of the Russian Federation introduce it on their territory. At the same time, the legislator of a constituent entity of the Russian Federation can carry out legal regulation of the regional tax, provided that it does not increase the tax burden and does not worsen the position of taxpayers in comparison with the way it is determined by federal law.

Regional taxes currently include:

corporate property tax (Chapter 30 of the Tax Code);

transport tax (Chapter 28 of the Tax Code);

single tax on imputed income (Chapter 26.3 of the Tax Code)

Local taxes are taxes established by the Tax Code and the regulatory legal acts of the representative bodies of municipalities on taxes that are enforced in accordance with the Tax Code and the regulatory legal acts of the representative bodies of municipalities and are obligatory for payment in the territories of the respective municipalities.

Currently, it is possible to levy the following types of local taxes:

property tax of individuals (Chapter 32 of the Tax Code)

land tax (Chapter 31 of the Tax Code).

The current taxation system allows the establishment of special tax regimes (taxation systems). The establishment and implementation of special tax regimes (SR) does not apply to the establishment and implementation of new taxes and fees. The cases and procedure for applying the SNR are determined by acts of legislation on taxes and fees.

A special tax regime is a special procedure for calculating and paying taxes and fees, applied in cases and in the manner established by the Tax Code and other acts of legislation on taxes and fees. SNR may provide for a special procedure for determining the elements of taxation, as well as exemption from the obligation to pay certain taxes and fees. Establishing and enforcing a CHR is not the same as establishing and enforcing new taxes and levies.

Special tax regimes include:

taxation system for agricultural producers (unified agricultural tax) (Chapter 26.1 of the Tax Code);

simplified taxation system (Chapter 26.2 of the Tax Code);

taxation system in the form of UTII for certain types of activities (Chapter 26.3 of the Tax Code);

taxation system in the implementation of production sharing agreements (Chapter 26.4 of the Tax Code).

The efficiency of the tax system is ensured by compliance with certain criteria, requirements and principles of taxation. Most of the existing tax systems are based on the ideas of A. Smith, formulated in his work "A Study on the Nature and Causes of the Wealth of Nations" (1776) in the form of four basic principles of taxation:

1.the principle of justice, which presupposes the universality of taxation and the even distribution of tax among citizens in proportion to their income;

The principle of certainty, which means that the amount, method and time of payment must be accurately and in advance known to the taxpayer;

Convenience principle - the tax should be collected at such a time and in a manner that is most convenient for the payer;

The principle of economy, which implies a reduction in the costs of tax collection.

The principles of building 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:

Each person must pay legally established taxes and fees. The 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 tax is taken into account.

Taxes and fees cannot be discriminatory and can not be 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 incentives depending on the form of ownership, citizenship of individuals or the place of origin of capital.

Taxes and fees must be economically based 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 restrict the free movement of goods (works, services) or financial resources within the territory of the Russian Federation, or otherwise restrict or create obstacles to economic activities not prohibited by law. individuals and organizations.

No one can be charged with the obligation to pay taxes and fees, as well as other fees and payments that have the signs of taxes and fees established by the Code, which are not provided for by it or established in a different manner than is determined by the Code.

When establishing taxes, all elements of taxation must be determined. Acts of legislation on taxes and fees should be formulated so that everyone knows exactly what taxes (fees), when and in what order he must pay. All irremovable doubts, contradictions and ambiguities of acts of legislation on taxes and fees are interpreted in favor of the taxpayer (payer of fees).

The Russian taxation system has evolved over time. The functions of the tax system have also been transformed. Currently, taxes from a simple tool for replenishing the state budget have become the main regulator of the entire economy of the state, affect the structure, proportions, rates of development and general terms and Conditions functioning.

The tax authorities of the Russian Federation are a unified centralized system of bodies for control over the observance of the tax legislation of the Russian Federation, the completeness and timeliness of the introduction of taxes and fees into the budget.

The tax authorities in the Russian Federation are the Federal Tax Service and its divisions (Figure 2). The Federal Tax Service is a federal executive body subordinate to the Ministry of Finance.

Figure 2- Unified centralized system of tax authorities

The Federal Tax Service was established on the basis of the Decree of the Government of the Russian Federation of September 30, 2004 No. 506 "On Approval of the Regulations on the Federal Tax Service", which is the legal successor of the Ministry of the Russian Federation for Taxes and Duties.

The Service is an authorized federal executive body that carries out state registration of legal entities, individuals as individual entrepreneurs and peasant (farmer) enterprises, an authorized federal executive body that ensures the representation in bankruptcy cases and in bankruptcy procedures of claims for payment of mandatory payments and claims Of the Russian Federation monetary obligations... The Federal Tax Service operates in cooperation with other federal executive bodies, executive bodies of the constituent entities of the Federation, local self-government bodies and state extra-budgetary funds, public associations and other organizations.

The Federal Tax Service and its territorial bodies consist of a single centralized system of tax authorities.

The Federal Tax Service is headed by a head who is appointed and dismissed by the Government of the Russian Federation on the proposal of the Minister of Finance of the Russian Federation. The head of the Federal Tax Service is personally responsible for the fulfillment of the assigned tasks.

The head of the Federal Tax Service has deputies appointed and dismissed by the Minister of Finance of the Russian Federation on the proposal of the head of the Service.

The main tasks of the Federal Tax Service:

1. Monitoring compliance with legislation on taxes and fees; correctness of calculation, completeness and timeliness of payment of taxes, fees and other obligatory payments;
2. Development and implementation of tax policy to ensure the timely receipt of taxes and fees to the budget;
3. Foreign exchange control of tax authorities;
4. The Federal Tax Service has the right to organize the necessary tests, examinations, analysis and assessments and scientific research on the implementation of control and supervision, to request and receive information that is necessary for making decisions, to provide legal entities and individuals with explanations on issues related to the established area of ​​activity ...

The Federal Tax Service is not entitled to carry out legal regulation established by federal laws, decrees of the President of the Russian Federation and decrees of the Government, also the management of state property and the provision of paid services.

Tax authorities have the right to:

1. Require documents from the taxpayer, the basis of which is confirming the correctness of the calculation and the timeliness of payment of taxes;
2. Conduct tax audits;
3. When checking, seize documents that testify to tax violations, if there is reason to believe that these documents will be destroyed, hidden, changed;
4. Call taxpayers to the tax authorities to provide explanations in connection with their payment of taxes, or in connection with a tax audit;
5. Suspend transactions on taxpayers 'bank accounts, seize taxpayers' property;
6. Inspect any warehouse, retail and other premises that are used by the taxpayer. Conduct an inventory of property;
7. Determine the amount of taxes to be paid to the budget, by calculation of the available information;
8. Require the elimination of identified violations, monitor the implementation of these requirements;
9. Collect arrears on taxes and fees, penalties;
10. Require from banks documents confirming the execution of payment orders of taxpayers and collection orders of tax authorities to write off penalties and taxes from accounts;
11. Engage specialists, translators, experts;
12. Call as witnesses persons who are aware of any circumstances relevant to tax control;
13. Submit a petition for the cancellation, suspension of licenses issued to legal entities and individuals;
14. Submit claims to courts of general jurisdiction or arbitration courts.

Thus, the rights of the tax authorities are very broad. Tax officials are required to:

• act in strict accordance with the Tax Code and other federal laws;
• to exercise, within the limits of their competence, the rights and obligations of tax authorities;
• correct and attentive attitude to taxpayers, their representatives, other participants in tax legal relations, not to humiliate their honor and dignity.

By Decree of the President of the Russian Federation No. 1635 of December 23, 1998, the State Tax Service of the Russian Federation was transformed into the Ministry of the Russian Federation for Taxes and Duties. Also, by Presidential Decree No. 314 of March 9, 2004, the RF Ministry of Taxes and Levies was renamed the Federal Tax Service.

The main task of this service is to monitor and comply with the legislation on taxes and fees, the correctness of their calculation, the completeness and timeliness of entering into the relevant budgets and off-budget funds of state taxes and other payments established by the legislation of the Russian Federation, constituent entities of the Russian Federation and local authorities within their competence. ...

The Federal Tax Service is obliged to monitor the correctness and completeness of the calculation of taxes and other obligatory payments, the timeliness of taxes and fees paid to the budgets of the corresponding levels.

The Federal Tax Service is obliged to monitor the turnover and production of tobacco products, observance of currency legislation

The Federal Tax Service also operates through its territorial bodies. The FTS interacts in the field of regulation and control of taxation with other federal executive authorities, regional executive authorities, municipal authorities, as well as with state extra-budgetary funds, public organizations and other institutions.

In general, we can summarize that the tax system is a form of manifestation of tax relations between the state and subjects of taxation. The tax system is one of the effective instruments of the state's economic policy.

The Russian taxation system has evolved over time. The functions of the tax system have also been transformed. At present, taxes from a simple instrument for replenishing the state budget have become the main regulator of the entire economy of the state, influencing the structure, proportions, rates of development and conditions of functioning.

2 Ways to improve the Russian tax system

First, let's talk a little about the problems of the tax system. Today, there is no other aspect of the reform that would be subjected to the same serious criticism and would be the subject of the same heated discussions and the object of analysis and contradictory ideas for reform. On the other hand, the tax system is the most important element of market relations and the success of economic reforms in the country largely depends on it.

The modern tax system of Russia is characterized by many problems, one of which continues to be its fiscal orientation. The fiscal orientation of tax production is expressed in practice in the establishment of strict regulations in relation to the taxable base. Ultimately, this resulted in the requirement to separate tax accounting from the accounting system. The overall burden of taxes and payments in the Russian Federation is currently much higher than in developed foreign countries. Russia's tax policy can be characterized by the principle of "take everything you can".

The most striking example is the increase in insurance premiums (in 2011 their size is 26%, and from 2012 their rate will increase to 34%). For the rise of the industry, Agriculture funds are needed. In order to have funds for the revenue side of the budget, the state is forced to raise taxes. As a result, not a single legal entity or individual is simply unable to actually pay all taxes, and even invest in the expansion of production. Therefore, tax evasion, non-payments, and the growth of the shadow economy are quite common.

The problem of instability of tax legislation should also be noted, when amendments and changes that have retroactive effect are introduced, previously introduced privileges are eliminated, which creates an additional source of risk for investors. The state must ensure that the stability of taxes and the rules for their collection is observed for a significant period of time. Taxes should not be revised more often than once every few years, for example, every 5 years. At the same time, taxpayers must be notified of all planned changes before the period of their validity, and not put before an already fait accompli.

Also, at present, there is still a lack of clarity and clarity of the provisions of regulatory documents on taxation, their inconsistency and confusion, which significantly complicates their study by the taxpayer. In this regard, errors in calculating taxes remain almost inevitable.

Instability, frequent changes in the "rules of the game with the state", the adoption of tax acts retroactively, the inconsistency of laws and by-laws, including directive constructive materials that create the opportunity, and sometimes just the need for their additional interpretation - all this not only scares off foreign investors, but and creates serious obstacles in the work of domestic producers.

Great attention is drawn to the problem of inefficiency of certain elements of the tax mechanism. There is a large apparatus of tax inspection, departments of the Internal Affairs Directorate for combating economic crimes, but the result of the work leaves much to be desired. Due to the unpreparedness of the personnel of these bodies, the inability to competently conduct support, audit, often many legal entities and individuals easily evade responsibility for tax evasion.

Russia was swept by a wave of revelations related to illegal financial transactions... The shadow economy is the most latent type of economic activity, which qualitatively differs from all other violations and "concealments" that requires more manpower and resources to combat it, in particular the use of operational-search methods, and therefore represents the most serious type of socially dangerous acts in the tax area.

The efficiency of the formation of budget revenues at all levels, the growth of entrepreneurial activity, the development of production and, ultimately, the stabilization of the economy of our country depend on the solution of the above problems.

Now let's talk about improving the Russian tax system. Nevertheless, tax policy is one of the most effective tools for creating a coherent operating fiscal mechanism that takes into account the peculiarities of the development of social production and can make a significant contribution to ensuring economic and social stability in the state.

On 02.05.2012, the Government of the Russian Federation approved the Main Directions of the Tax Policy of the Russian Federation for 2013 and for the planning period of 2014 and 2015. According to this document in 2013-2015. it is proposed to continue improving the tax system of the Russian Federation by conducting a tax maneuver.

As a result, the tax burden on labor and capital will be reduced and the tax burden on consumption will increase, including expensive real estate, rental income arising from the extraction of natural resources, as well as during the transition to new system taxation of real estate.

Consider a table showing the budget revenues of the general government of the Russian Federation in 2010-2013. (% Of GDP)

Table 1 - Budget revenues of the extended government of the Russian Federation in 2010-2013

In percents

Indicators 2010201120122013 Total income 39.17% 35.04% 35.50% 38.37% Tax revenues and payments 36.15% 31.00% 32.13% 35.61% including Corporate income tax 6.09% 3.26% 3 , 93% 4.18% Personal income tax 4.04% 4.29% 3.96% 3.67% Value added tax 5.17% 5.28% 5.53% 5.98% Excise 0.85% 0.89% 1.04% 1.20% Customs duties 8.51% 6.52% 6.91% 8.38% Mineral extraction tax 4.14% 2.72% 3.11% 3.76% Single social tax and insurance contributions 5.52% 5.93% 5.48% 6.49% Other taxes and duties 1.84% 2.11% 2.16% 1.96%

The main directions of tax policy provide for several ways to improve the tax system. Among them, for example, equalization of the tax burden on the gas and oil industries, as well as the withdrawal of 80% of the income of gas producers received by them in connection with the increase in wholesale gas prices on the domestic market above the projected inflation rate.

The new tax maneuver for the industry involves a phased increase in the mineral extraction tax (MET) combined with a phased reduction in the export duty rate - by 2-3 percentage points annually for three years. The implementation of this plan is expected to begin in 2014.

According to the Deputy Minister of Finance, "in principle this proposal was approved, but it was said to calculate what it will lead to, how it will affect the prices of motor fuel."

The Ministry of Finance already has preliminary estimates - the department admits that the implementation of the proposed initiative will cause an increase in domestic prices for motor fuel. This may lead to a slight increase in prices for motor fuel - by about 60-70 kopecks per liter, but this is in the case of maintaining oil prices. If oil prices go according to the forecast of the Ministry of Economic Development - $ 101 per barrel in 2014 and $ 100 - in 2015-2016, then there will be no increase, even a decrease is possible. "In general, the maneuver will help to increase competitiveness Russian economy, according to the Ministry of Finance.

The Finance Ministry's proposal means a change of priorities. It is more profitable for oil workers to export crude oil than to process it in the country. The Finance Ministry's maneuver will lead to a jump in oil prices on the domestic market and an increase in the export of oil products. Reduced supplies to the domestic market may result in additional price pressure on domestic consumers. This will cause an immediate rise in oil prices on the domestic market and an increase in the cost of oil products by more than 3 percent (about 1 ruble per liter). It is possible that there will be a shortage of petroleum products in the country, since it is highly probable that a decrease in the refining margin and the efficiency of investments aimed at modernizing refineries within the framework of the four-party agreements concluded is predicted.

Table 2 - General government budget revenues from taxation of oil production and export of oil and oil products in 2010-2013

In percents

Indicators 2010201120122013 Tax revenues and payments 36.15% 31.00% 32.13% 35.61% Revenues from taxes and duties related to taxation of oil and oil products 9.74% 6.86% 8.22% 10.09% of which: MET oil 3.81% 2.41% 2.80% 3.39% Excise taxes on oil products 0.34% 0.38% 0.38% 0.52% Export customs duties on oil 4.32% 3.10% 3.70 % 4.29% Export customs duties on petroleum products 1.27% 0.98% 1.34% 1.89% Revenues from taxes and other payments not related to oil and petroleum products 26.42% 24.14% 23.91% 25.51%

In addition, the main directions of tax policy propose the indexation of excise rates on alcoholic and alcohol-containing products, as well as on tobacco products, the introduction of a tax on real estate, the introduction of taxation of goods of prestigious consumption with the establishment of a maximum tax rate for real estate, the total cadastral value of which exceeds $ 100 million. rub.

This tax policy on excise taxes on tobacco products is consistent with public policy counteracting tobacco consumption. As world practice shows, one of the most effective measures to reduce tobacco consumption is the rise in the cost of cigarettes.

It is assumed that the retail price of a pack of cigarettes in the low-price segment will rise to 40 rubles. in 2014 from 16.5 rubles. in 2011. The price of the most popular brand of cigarettes will rise from 36 to 61 rubles, respectively. per pack.

Excise taxes on alcoholic products with a volume fraction of ethyl alcohol over 9% will also grow at a faster pace than the rates for alcoholic products with a volume fraction of ethyl alcohol up to 9%, beer and natural wines.

Work is underway to harmonize the rates of excise taxes on tobacco and alcoholic products set by the member states of the Customs Union, and the negotiation process with these states continues in this direction.

Excise tax exemptions are provided for transactions involving the transfer of distillates of wine, grape, fruit, cognac produced by the taxpayer for aging or blending for the purpose of further production of alcoholic beverages by the same organization.

These changes will increase the economic interest in the production of cognacs and other beverages from agricultural raw materials of our own production. Changes have been made to the procedure for exemption from payment of excise taxes on alcoholic beverages sold for export.

So, it has been established that taxpayers who sell their alcoholic or excisable alcohol-containing products for export have the right to submit one bank guarantee to the tax authority in order to exempt from payment of excise duty calculated on the specified products exported for export and to pay an advance payment of excise duty for alcoholic or excisable alcohol-containing products. Accordingly, the procedure for adjusting notices of payment (exemption from payment) of the advance payment of excise duty has been determined.

Decisions were made on a more significant differentiation of excise rates on motor fuel depending on its ecological class, which came into force on July 1, 2012.

Indexation of rates is also offered transport tax for vehicles with engine power over 410 hp. with., as well as others Vehicle, with increased engine power.

Other areas of improving the tax system include the phased abolition of benefits for natural monopoly entities and the introduction of taxation of land plots with limited circulation. It also discusses the convergence of accounting and tax accounting in order to reduce the administrative costs of taxpayers and identify areas in which it is inappropriate to establish special rules different from the rules. accounting.

According to the authors, the provision of the Main Directions of Tax Policy that the object of taxation on the property of organizations can be excluded from the object of taxation of property of organizations seems to be positive.

At the same time, measures will be developed to simplify tax accounting, plans for the development of mutual conciliation procedures in tax relations, namely, improving the administrative procedure for resolving tax disputes, appealing against acts of tax authorities, actions or inaction of their officials.

Conclusion

The tax system is a state system of measures of a political, economic, administrative, legal nature, aimed at fulfilling the revenue side of the budget, as well as stimulating the growth of the gross domestic product (GDP).

By its internal content, the tax system is a set of taxes, duties, fees, etc., principles, forms and methods of their establishment, change, cancellation, payment and application of measures to ensure their payment, implementation through tax authorities. tax control, as well as bringing to responsibility for violation of tax legislation.

In a market economy, a well-oiled tax system is the most active lever of state regulation of socio-economic development, investment strategy, foreign economic activity, structural changes in production, and accelerated development of priority sectors.

The main purpose of the tax system is the timely and complete formation of the revenues of the federal budget of the Russian Federation, the budgets of the constituent entities of the Russian Federation, as well as local budgets, at the expense of tax revenues, which are their main source of income.

The modern tax system in Russia is characterized by some problems, one of which continues to be its fiscal orientation. The fiscal orientation of tax production is expressed in practice in the establishment of strict regulations in relation to the taxable base.

The tax policy proposes the indexation of excise rates on alcoholic and alcohol-containing products, as well as on tobacco products, the introduction of a real estate tax, the introduction of taxation of goods of prestigious consumption with the establishment of a maximum tax rate for real estate, the total cadastral value of which exceeds 100 million rubles.

An indexation of the transport tax rates is also proposed for vehicles with engine power over 410 hp. sec., as well as other vehicles with increased engine power.

The main directions of tax policy provide for several ways to improve the tax system. Among them, for example, the equalization of the tax burden on the gas and oil industries, the withdrawal of 80% of the income of gas producers.

The tax system in Russia is still imperfect and needs to be improved. The main directions of improving the tax system include reducing the tax burden, the optimal distribution of funds between the budgets of different levels, 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 profit of the enterprise, in which the whole society is interested, directly depends on the stability of the tax system, since it ensures the expansion and improvement of production at the enterprise and in the country, which entails an increase in jobs, an increase in the income of the population.

List of sources used

Normative legal acts

1. The Constitution of the Russian Federation (adopted by popular vote on 12.12.1993) (taking into account the amendments introduced by the Laws of the Russian Federation on amendments to the Constitution of the Russian Federation dated 30.12.2008 No. 6-FKZ, dated 30.12.2008 No. 7 FKZ) // Collected Legislation of the Russian Federation 26.01. 2009, no. 4, art. 445.

2. Tax Code of the Russian Federation (part one) of July 31, 1998 No. 146-FZ (adopted by the State Duma of the Federal Assembly of the Russian Federation on July 16, 1998) (as revised on September 28, 2010) // Rossiyskaya Gazeta ", No. 148-149, 08/06/1998

Law of the RSFSR of December 27, 1991 No. 2118-1 "On the basics of the tax system in the Russian Federation" // Bulletin of the Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation. 1992. No. 11. Art. 527. Abolished from January 1, 2005 in connection with the adoption of the Federal Law of July 29, 2004 No. 95-FZ

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4.1. Fundamentals of legislation on taxes and fees in the Russian Federation

The basis of the functioning of the tax system of the Russian Federation on the present stage draws up the Tax Code of the Russian Federation, according to which the legislation of the Russian Federation on taxes and fees includes:

Tax Code of the Russian Federation and adopted in accordance with it federal laws about taxes and fees;

laws and regulations on taxes and fees adopted by the legislative (representative) authorities of the constituent entities of the Russian Federation in accordance with the Tax Code of the Russian Federation;

regulatory legal acts of representative bodies of local self-government on taxes and fees, adopted in accordance with the Tax Code of the Russian Federation.

The Tax Code of the Russian Federation consists of two parts. Part One (General) has been in effect since January 1, 1999 and establishes the tax system of the Russian Federation, the foundations of legal relations arising from the payment of taxes and fees, types of taxes and fees, the procedure for the emergence and fulfillment of duties of taxpayers, forms and methods of tax control, liability for tax violations , the procedure for appealing against actions (inaction) of tax authorities, methods of tax collection, etc. The first part of the Tax Code of the Russian Federation defines the procedure for changing the list of taxes, rates, methods of calculating the taxable base, objects of taxation and methods of tax collection, and also establishes the procedure for amending tax legislation.

The current tax legislation does not allow the establishment of differentiated rates of taxes and fees, tax benefits depending on the form of ownership, citizenship of individuals or the place of origin of capital (Article 3 of the NKRF).

Taxes and fees may not be discriminatory and may not be applied depending on social, racial, national, religious and other similar criteria.

It is allowed to establish special types of duties or differentiated rates of import customs duties depending on the country of origin of the goods in accordance with the Tax Code of the Russian Federation and the customs legislation of the Russian Federation.

Taxes and fees must be economically based and cannot be arbitrary. It is not lawful to introduce taxes and fees that prevent citizens from exercising their constitutional rights.

It is not allowed to establish taxes and fees that violate the single economic space of the Russian Federation, in particular, directly or indirectly restrict the free movement of goods (works, services) or financial resources within the territory of the Russian Federation, or otherwise restrict the economic activities of individuals and legal entities not prohibited by law or create obstacles for such an activity.

Taxes, fees, duties and other payments form budget system RF, which is represented by federal, regional and local levels. In the process of forming the tax component of the state budget revenues, various taxes make up a certain share of all tax revenues (value added tax - about 36%, customs payments - about 23%, excise taxes - 22%, profit tax - 9% , personal income tax - 6.3%, etc.).

Part one of the Tax Code of the Russian Federation regulates power relations for the establishment, introduction and collection of taxes and fees in the Russian Federation.

When the tax is paid, property relations between the payer and the recipient, based on the authoritative subordination of the former to the latter. That is why the norms of civil legislation based on equality, autonomy of will and property independence of the parties are inapplicable to tax relations, i.e. norms Civil Code Of the Russian Federation (hereinafter - the Civil Code of the Russian Federation).

The legislation on taxes and fees does not apply to relations on the establishment, introduction and collection of customs payments, as well as to relations arising from the control of the payment of customs payments, appeals against acts of customs authorities, actions (inaction) of their officials and prosecution of the guilty persons, if otherwise is not directly provided for by the Tax Code of the Russian Federation.

In accordance with the Tax Code of the Russian Federation, each person must pay legally established taxes and fees. The 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 tax is taken into account.

An important characteristic of the legislation on taxes and fees is the effect of its acts in time, which is determined by Art. 5 NKRF.

Time validity of legislation on taxes and fees

Direction of acts
Tax Legislation Acts
Acts of legislation on fees
Federal laws amending the Tax Code of the Russian Federation regarding the establishment of new taxes and fees	January 1 of the year following the year of their adoption, but not earlier than one month from the date of their official publication
Acts of the constituent entities of the Russian Federation and local acts introducing new taxes and fees	January 1 of the year following the year of adoption, but not earlier than one month from the date of official publication
Acts of legislation on taxes and fees that improve the position of the taxpayer

Part two of the Tax Code of the Russian Federation establishes the procedure for calculating and paying individual taxes: federal, regional and local levels, as well as the procedure for applying special tax regimes.

Federal and regional laws on individual taxes (for example, land tax), instructions of the Ministry of Taxes and Duties of the Russian Federation (MNS of Russia) - now the Federal Tax Service (FTS of Russia), circular letters, instructions, telegrams of the Federal Tax Service of Russia complement the regulatory framework of the tax legislation of the Russian Federation ... In addition, there is an extensive arbitration practice in tax matters. Thus, the legal framework governing tax legal relations is quite large, which, by the way, is a significant drawback of the current taxation system.

Everything that is provided for by the Tax Code of the Russian Federation is mandatory. Anything that contradicts the RF Tax Code is interpreted in favor of the taxpayer. Any normative legal act can be recognized as inconsistent with the Tax Code of the Russian Federation if it changes or restricts the rights of taxpayers, prohibits them from taking any actions (inaction), permits or prohibits the provisions established by the Tax Code of the Russian Federation.

The Tax Code of the Russian Federation sets out the following general conditions for establishing taxes and fees: when taxes are introduced, all elements of taxation must be determined; where necessary, tax benefits and grounds for their use by the taxpayer may be provided; legislative acts on taxes and fees 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 of acts of legislation on taxes and fees are interpreted in favor of the taxpayer.

Control questions

What is the procedure for the entry into force of regulatory acts on taxes?

What types of regulations do you know?

What are the main provisions of the first part of the Tax Code of the Russian Federation?

What provisions are established by part two of the Tax Code of the Russian Federation?

When is a tax law officially published?

After what period does the legislation on fees come into force?

When do federal laws amending the Tax Code of the Russian Federation come into force?

What are the deadlines for the entry into force of acts of the constituent entities of the Russian Federation and municipalities introducing new taxes and fees?

1. The Tax Code of the Russian Federation consists of:

a) from one part;

b) in two parts;

c) in three parts.

2. Part one of the Tax Code of the Russian Federation is valid:

3. The basis for the functioning of the tax system of the Russian Federation is:

a) the Budget Code of the Russian Federation;

b) the Customs Code of the Russian Federation;

c) Tax Code of the Russian Federation.

4- Acts of legislation on taxes come into force:

a) not earlier than one month from the date of their official publication;

b) not earlier than one month from the date of their official publication and the 1st day of the next tax period;

c) not earlier than January i of the year following the year of their adoption, but not earlier than one month from the date of their official publication.

5. All irremovable doubts, contradictions and ambiguities in acts of legislation on taxes and fees are interpreted in favor of:

a) the tax authority;

b) a taxpayer.

6. Part two of the Tax Code of the Russian Federation establishes:

a) the basics of legal relations, types of taxes, the procedure for the emergence and fulfillment of duties of taxpayers;

b) the procedure for calculating and paying federal, regional and local taxes, as well as the procedure for applying special tax regimes;

c) methods of tax control, the procedure for appealing against the actions of tax authorities, methods of tax collection.