Where do citizens' taxes go? How much taxes do Russians actually pay, and where does the government spend it? Personal income tax in different countries

Where does taxpayer money go? How efficiently are they spent? Why is the volume of corruption comparable to the volume of the country's budget? These and other questions are the topic of the 2nd Congress of the Russian Taxpayers Union, which opens tomorrow. Chairman of the Council of the Union Sergei Shakhrai answers RG's questions.

Russian newspaper | Until now, citizens were offered only one thing: pay and sleep well. Now we are talking about "people's control"?

Sergey Shakhrai | We believe that paying taxes is not only the responsibility of citizens, but also a special form of their participation in government. On the other hand, the state must also be responsible in spending our common wealth - the state budget. And since we honestly fulfill our duty to pay taxes, then we have the constitutional right to know how effectively the state forms and spends the state budget. Hence the concept of our union - the mutual responsibility of citizens and the state in the formation and management of public financial resources.

Our task is to raise the level of legal awareness of taxpayers and create a tax culture. All this will ultimately lead to the creation of public control over the activities of government bodies in managing state budget funds, a mechanism for public support of government efforts to improve the budgetary and financial sphere and the formation unified system state financial control.

RG | However, you must agree that so far the majority of taxpayers do not see much of a relationship between taxes and government spending.

Shahray | Unfortunately, you are right. But how legally and effectively the state spends budget resources depends not only on the level of our current well-being, but also on the level of future tax burden. Because every illegally spent ruble falls on the shoulders of the taxpayer. It leaves a certain portion of government costs uncovered and increases the need for taxes. At the same time, when our taxes go to the budget, we cannot always control what happens to them. And it's not even about corruption. Formally, everything may look correct. How much was planned - so much was spent. The question is whether it was spent ineffectively, uneconomically or incorrectly.

RG | How do you see your relationship with the authorities?

Shahray | We are both opponents and helpers. We are all interested in an effective tax system that would ensure not only revenue flows to the budget, but also the free development of the economy. The tax system should not restrain entrepreneurial initiative and activity. It must be neutral in relation to freedom of choice economic activity. We understand that not all taxpayers fulfill their constitutional obligations responsibly. There are a lot of tax collection issues that require drastic solutions. Therefore, we are ready to cooperate in solving these problems, primarily with tax authorities and financial control authorities.

Only through joint efforts can we develop the only correct solution, which equally takes into account the interests of the state and society. Through public control, we intend to help the state eliminate its redundant and duplicative functions that divert taxpayer funds, but we will also check how effectively our funds are spent.

RG | That is, in some way you are claiming control powers of the same Accounts Chamber?

Shahray | One of the principles of the relationship between civil society and government is control over the use of the public domain, independent of its managers. Of course, such control is carried out by the Accounts Chamber. After all, it is formed by parliament and, on behalf of the citizens who elected it, controls the correct expenditure of taxpayers’ funds. But they are also independent from the executive branch and civil society organizations. Some monitor compliance with human rights, others monitor compliance with the law, say, in the field of intellectual property. And the union is for the correctness of the relationship between the state and citizens in the tax sphere.

However, the Accounts Chamber, on behalf of taxpayers, carries out an external, independent financial audit. That is, control over the state, while opposing the executive branch. And in this she is assisted by civil society institutions: the media, Public Chamber, our union. So it is essentially an informal component of an independent financial audit.

All owners of cars and other vehicles that meet special criteria are required to pay transport tax. Its magnitude depends on large quantity a variety of factors.

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Moreover, payment is made not only by individuals, but also by legal entities.

Concept of the term

In connection with the legislative reform carried out at the beginning of the 2000s, the collected funds can be spent on almost anything:

• road industry;
• for public sector wages;
• construction of objects important for the regions.

Often this is precisely what worries car owners - with a sufficiently large transport tax, there is a high probability that all the funds will not be used for laying asphalt, or for something else.

What the law says

All points related in one way or another to transport tax, in mandatory covered in legislation:

• – means full list all categories of individuals and legal entities obligated to pay the tax of the type in question;
• – considers the procedure for calculating the amount of transport tax for legal entities;
• – indicates a complete list of equipment whose owners must be paid transport fee;
• – the payment deadline is indicated;
• – largest taxpayers it is mandatory to provide a properly compiled declaration that reflects the tax of the type in question;
• – cases are indicated in the event of which the obligation to pay transport tax is abolished.

The very fact of distribution tax collection on vehicles directly by the municipality is regulated by Art. 14 of the Tax Code of the Russian Federation and Art. 56 BC RF.

It is according to the information of the Budget Code of the Russian Federation that the entire transport tax (in the amount of 100%) goes to the regional budget and is distributed by it for various needs at its own discretion.

Where is the transport tax money spent?

It is quite problematic to determine what exactly the funds collected in the form of transport tax will be spent on.

Thus, in many regions, authorities continue to form road funds, into which certain infusions are made from the budget.

But the amount of revenue is often simply not large enough to support the road industry even in satisfactory condition, let alone more.

Moreover, the authorities are not particularly willing to report on the funds spent on restoring the roadway. Since in most cases, transport taxes are used to patch holes in the budget.

For example, in the Volgograd region in 2020, about 2 billion rubles were withdrawn from the road fund budget for various needs that were in no way related to the target infrastructure.

In 2020 this amount increased by 2.6 billion rubles. Thus, on this moment The road fund budget deficit is as much as 8 billion rubles.

At the same time, the size of the fund's budget is constantly increasing, but at the same time expenses are growing proportionally. As a result, the deficit, as before, continues to be approximately 8 billion rubles.

The situation is similar in almost all other regions of the country - with a few exceptions.

Nevertheless, there is a positive trend; an increasing number of regions are beginning to become concerned about the problems of the road industry.

Payment statistics by region

The amount of the fee in question varies greatly depending on a variety of parameters. First of all, this is the cost of the car, the quantity Horse power, as well as the age of the vehicle.

But at the same time, the region where the car is located has a significant impact. It's quite difficult to figure out.

Since there is a “luxury tax” (for cars over 3 million rubles) and many other, quite important, nuances.

Yes, all regions Russian Federation by the amount of tax collected in 2020 for the previous reporting period can be arranged as follows (descending):

Moreover, there is some proportional dependence of the number of accidents and victims on the total amount of collected transport tax. Thus, the least number of road accidents is in the Smolensk region.

It is not always clear to the average person why taxes are needed. Comparing your income with expenses government agencies, the thought involuntarily arises that the amount of contributions to the treasury is somewhat overstated. But if you think about the purpose of these payments, it becomes clear why such a world order is needed.

History of origin

Even in the past millennia, people accepted the need to pay part of their income to replenish the treasury. Every resident of the state must understand why taxes are needed and must pay periodically a small amount for the development of education, medicine, and the maintenance of the army. Society cannot function normally without a certain cash flow.

The useful function of taxes is obvious, although not very pleasant for some individuals. Previously, due to taxes, the crazy ideas of rulers to take over the world were realized. But there have also been positive states in history, in which medical and philosophical organizations were built, care was taken for the poor, and orphanages were built for orphans.

For the functioning of all state institutions, a continuous flow of funds is required. Moreover, the more socially significant the policy is carried out, the higher the percentage of payments to the treasury becomes. Why are taxes needed if the authorities can print the required amount of money themselves? The answer to this question may be an analogy of comparison with the internal separate structure of society. Let's take the housing and communal services sector.

Similar payments

We will try to answer why the state needs taxes by describing the functioning of one multi-story building. Payment utilities happens monthly. Moreover, everyone is well aware of the need for such an action and carefully monitors every item on the receipts. Money is paid for heat supply, garbage collection, and maintenance of yard structures and communications in good condition.

The absence of such payments threatens the collapse of the lives of a huge number of apartment owners. Monthly payments allow people not to worry about the condition of their home while they are busy with more important things. Likewise, the state takes upon itself the main concern of maintaining peace within society and providing assistance to the sick and weak. The country's external relations also require reliable protection in the form of maintaining an army.

In any society there are taxes, since the state can function only if they exist. Where do taxes go? The responsibility for distributing material resources rests entirely with the management team, elected by a majority vote.

Statehood

In a developed society, there is no question of where taxes go. Each person feels their effect on his own Everyday life. These are medicine, education, social needs. The payment of taxes in Russia is fixed at the legislative level. Thus, Article 57 of the Constitution obliges every adult citizen to pay taxes up to a certain date annually and immediately in some cases.

The tax system is based on rules for prosecution in case of violation of such requirements. These responsibilities are assigned to a separate structure: tax office. The treasury belongs entirely to society, which has entrusted its management to a separate group of people. When paying a mandatory amount, a person should perceive it as payment for services provided by the state.

The modern tax system is imperfect. There are many payment nuances in each individual region. The amount depends on the standard of living, the cost of goods and services, and utility costs.

Obvious benefits of fees

The economic essence and necessity of taxes lies in the development of society. The process of modernizing aging facilities and structures is ongoing. Such a mechanism should not stop, because the basis of life is movement.

It is often unclear why a citizen should pay taxes if he does not receive a penny from the state. The answer will be the same reason: it is thanks to conscious citizens that society exists. If there are people evading this responsibility, then it means it’s not working well. supervisory authority- tax office.

Will there be imperfection? legislative framework- it depends on each citizen. Lack of participation in public life creates the effect of alienating power from the people. Everything is in the hands of people. If they were not indifferent to the fate of the state, it would be impossible to shirk their responsibilities.

Change in fees

Unfortunately economic model built according to the laws of life: everything changes and does not stand still. That's why taxes are raised. Society is developing and every day someone needs to compensate for new costs. Buyers are forced to pay extra and, in turn, they also need to recoup what they lost. This chain stretches chaotically through companies and organizations and ultimately results in costs for government agencies.

The authorities are forced to increase taxes to equalize the balance of cash flows. This process is created by the people themselves, but the general opinion is the same: “the state is fleecing the population.” Misconceptions arise from narrow thinking. If you look at the problem in a more general sense, it becomes clear why the government collects taxes.

Domestic policy

To determine why and how much the state needs to collect taxes, you need to consider where the main expenses from the treasury go.

• Housing and communal services (partially compensated from the budget).
• Judicial and other government authorities: social committees, civil service employment, consumer protection.
• Medical organizations: clinics, hospitals, sanatoriums, nursing homes.
• Educational structures: schools, universities, colleges, academies, research centers.
• Military departments: army, police, secret services, prosecutor's office, Ministry of Emergency Situations.
• Cultural institutions: museums, monuments.
• Housing and other programs: loans for the purchase of a house, car, education.

There is also a more extensive list of government expenses that are taken from taxes. These include the elimination of accidents after natural disasters, assistance to neighboring states, carrying out foreign policy.

External costs

When answering the question why the state needs taxes, one should indicate spending on foreign policy. Taxpayer funds are used to resolve military conflicts, work on foreign intelligence, and increase the knowledge of the scientific world through joint projects. External communications are necessary for the country to function as a whole. economic system. For this purpose, currency funds are created between participating countries.

Fluctuations in the ruble exchange rate affect the well-being of all citizens. This difference has to be compensated thanks to the same taxes. To purchase foreign products you must pay customs duties. It is also needed to stimulate demand in the domestic market.

If the tax on the import of goods from abroad is abolished, then domestic production will not be able to compete due to shortcomings in the interaction of industries within the country. And, as a result, the authorities will be forced to increase the amount of contributions to the treasury for citizens.

General principles

The concept and emergence of taxes is currently based on the accumulated experience of past centuries. It is in this form that the state can develop without infringing on the rights of society. When creating new laws for paying contributions to the treasury, they are guided by the following principles:

• Every law should not infringe on human rights. Justice lies in the equal redistribution of the tax burden to all citizens according to their income. An increase in the latter leads to an increase in payments to the treasury on a progressive scale.
• Legislative acts should not be drawn up for the personal reasons of the authorities. The texts clearly state the method for calculating the amount of the contribution, the categories of citizens, how the payment will be collected, its terms and restrictions, and the procedure for resolving disputes.
• The state provides opportunities for simple tax payment for citizens, optimal operating hours for institutions that accept documents from the population.
• Administrative staff tax structure should not consume resources immeasurably. Strict restrictions are introduced on its quantity and material compensation for workers.

Development

The tax base is constantly changing. There is an exchange of global experience. Thus, most outdated articles are canceled. If we compare the system of receipt of funds into the treasury with other countries, many believe tax base Russia is optimal. As a result, every person in society bears a feasible burden to support the activities of the state.

The following legislative changes were made:

• For enterprises and organizations, the tax was 20%, which is significantly lower than the previous limit of 35%.
• Value added tax is kept at 18%. Again, the figure was reduced from 20%.
• Individual income is charged 13% regardless of the amount.

The figures given are optimal and do not infringe on the rights of individuals. And to support low-income families, a policy is being pursued to stimulate the population through payments and refunds of previously paid taxes.

Stimulating the population

To improve the standard of living of the population, thanks to collected taxes, incentive policies are pursued. Thus, there is a payment program for the second born child. This is an important event for society, helping to curb population decline. Similar actions are being taken to help young families buy a home. As tax deductions the state returns 13% of the cost.

The poor and large families another one is provided tax rate, or they don't pay it at all. Working people can receive similar payments for home repairs, surgery, training and recreation.

Varieties

Exists huge list taxes, which simply does not fit within the scope of the article. Here are just a few of them:

• Transport. The funds received are used to maintain roads and the administration involved in traffic control.
• Value added tax is needed to support structures involved in the exchange of goods. The proceeds are combined with the general money of the state and go to general needs.
• Each employee is forced to pay 13% of their salary. Cash are returned in the form of government services: medicine, protection, insurance for pensions and job loss.
• There are taxes on lottery and other gambling winnings. Payments must be made by everyone who receives income from their activities.

State tasks

In order to collect a certain percentage of taxes from citizens, the task of government agencies is to give them the opportunity to earn money. For this purpose, long-term training of professionals is carried out, carried out at the expense of taxpayers.

Only trained personnel will be able to control state expenditures at the proper level. After all, if people are poor, there will be no one to take the stated interest from anyone. This is the task tax authority- raise money for future needs of the society.

Those who shirk their duties will face persecution from supervisory officials. Failure to pay taxes is a crime and carries criminal penalties, up to several years in prison. It all depends on the amount of damage caused to the state.

Article 12 of the Constitution of the Russian Federation states: “In the Russian Federation, local self-government is recognized and guaranteed. Local government is independent within the limits of its powers. Local authorities are not included in the system of state authorities.”

This is a good wording. In theory, the concept of local self-government implies the right and real ability of local administrations to manage a significant part of public affairs in the interests of the local population. However, in practice things are completely different. Russian municipalities do not have real independence and the ability to solve local problems directly: they simply do not have sufficient funds for this. There are obligations to the population, but they are not backed up by appropriate resources.

To understand why this happens, you need a short excursion into the device. tax system our country. The municipal budget is formed in accordance with the Budget Code of the Russian Federation. It stipulates that municipal revenues include tax and non-tax revenues. Tax revenues include local taxes and deductions from federal and regional taxes.

There are only two local taxes:

land tax

These taxes do not bring significant revenue to local budgets and fill about 12% of the municipal wallet. If with property tax individuals It’s more or less clear, why doesn’t at least the land tax give a significant increase, since we have such a large country? The fact is that in Russia about 4/5 of all land is not taxed land tax, because this land is federal property: these are reserve lands, forest resources, military facilities, etc.

Thus, the remaining lion's share of the local budget is formed through deductions from federal and regional taxes. This is money that comes from above. In this case, of course, local budgets have no incentive to expand their tax base. Instead of actively looking for additional sources of budget revenues locally, local authorities go into a passive mode, waiting for help from the federal government.

In addition, in the structure of financial assistance to municipal budgets, not subsidies, for which municipalities themselves can determine how to spend money, are becoming increasingly important, but subsidies in those areas that the subject of the Federation considers necessary and priority.

If we talk about the formation of the budget of the next level, the regional level, then there are three regional taxes:

corporate property tax,

tax on gambling business

transport tax.

The combination of the regional budget and local budgets of territories is called the consolidated budget. Let's calculate what contribution an individual resident makes to the consolidated budget of the Moscow region.

Let our hero be a resident of the region with wages before deduction of tax in the amount of RUB 50,000, owning a passenger car with a power of 120 horsepower and an apartment of 40 sq.m. With cadastral value 4 million rubles Such a taxpayer makes a contribution to the consolidated budget of the Moscow region in the amount of about 82,530 rubles. in year.

This amount is made up of the following parts:

Transport tax

(regional tax)

Land tax

(local tax)

Property tax for individuals

(local tax)

The amount of taxes per year for a typical taxpayer in the Moscow region is 82,530 rubles.

Part goes to the regional budget

The portion going to the municipal budget is 450 rubles.

Personal income tax

(federal tax, deductions from which go to the Moscow region)

Transport tax

(regional tax)

Land tax

(local tax)

Property tax for individuals

(local tax)

Personal income tax - 78,000, Transport tax - 4,080 rubles. And the property tax for individuals is 450 rubles. The total amount looks quite impressive, but at the same time, only 450 rubles go to the local budget from our hero. in year. As a result, the amounts of funds received by the local budget are incomparably small with the volume of expenditures.

The local budget finances, among other things:

organization, maintenance and development of educational, healthcare, cultural institutions, physical culture and sports, media,

organization, maintenance and development of municipal housing and communal services;

municipal road construction and road maintenance local significance;

improvement and landscaping of municipal territories;

organization of disposal and processing of household waste;

organization of transport services for the population and institutions located in municipal property or administered by local governments;

protection of the natural environment in the territories of municipalities

After all, the local budget finances, among other things, educational, sports, medical institutions, municipally owned, housing and communal services institutions, local roads, disposal and recycling of household waste, landscaping, transport and much more. The overwhelming share of this list is occupied by expenses related to the livelihoods of residents. More than half of all local budget expenditures go to social and cultural events: education, healthcare, housing and communal services, etc. Obviously, these are quite large expenses, and only local taxes they cannot be provided.

In 2015, the consolidated budget of the Moscow region amounted to 523,295 million rubles. Local budgets as of January 1 of the same year totaled approximately 242,600 million rubles. Thus, approximately half of the total funds available to the region came at the local level.

According to the law “On the budget of the Moscow region for 2016 and for the planning period of 2017 and 2018”, income for the next 2016 consolidated budget The Moscow region will be 514,169,053 rubles, and the expenditure will be 505,168,464 rubles. Revenues and expenses of the budget of the Moscow region 371,516,894 rubles. and 406,595,783 rub. (a deficit of about 35 million is planned in the region), and the income and expenses of all municipalities of the Moscow Region are 149,118,260 rubles. and 105,038,782 rub. respectively.

Consolidated budget of the Moscow region

Budget of the Moscow region (regional budget)

Municipal budgets

Surplus+/deficit-

Surplus+/deficit-

Surplus+/deficit-

It can be seen that the budgets of municipalities of the Moscow region are quite significant. However, most of the funds that fuel these budgets (including taxpayer contributions) come from the bottom up, only to then loop back to the top. municipalities in the form of financial assistance. This management scheme has an obvious, significant drawback: despite the fact that the municipal authorities are best informed about the problems real people, in the current circumstances it does not have sufficient resources to solve them.

Decentralization may be a way out of this situation budget system and empowering local governments with real power. This will happen if some of the other regional and federal taxes will become local.

Nadezhda Gavrilova, political scientist, graduate of the Faculty of Political Science of Moscow State University, Doctor of Philosophy of the Sapienza University of Rome