3 functions of taxes. Taxes: their types and functions. General characteristics of the tax system of the Russian Federation. The system of taxes and fees of the Russian Federation

Child's world
22.05.2022

“Tax” is an economic category, since the monetary relations that the state has with legal entities and individuals have a specific social purpose: they serve to mobilize funds at the disposal of the state.

The economic essence of the tax is shown through its functions. each of the functions performed by the tax shows the internal properties, signs and features of the tax, and also shows how the social purpose of the tax is realized as part of a single process of reproduction, an instrument for the distribution and redistribution of income.

Currently, in economics there is no single, well-established point of view on the number of functions performed by the tax. Some scientists name only two functions: fiscal and stimulating. According to others, in addition to fiscal taxes perform at least three more functions: distribution, regulation and control. The functions of the tax cannot exist independently of one another, they are interconnected and in their manifestation act as a single whole.

The differentiation of tax functions is largely conditional, since they are carried out simultaneously and certain features of one function are inherent in other functions.

Let us consider the essence and mechanisms of manifestation of its functions by the tax.

The fiscal function is the main function of the tax. It is inherent in any tax, any tax system of any state. This is natural, because the main task of levying a tax is to form a state monetary fund by withdrawing part of the income of organizations and citizens to create the material conditions for the existence of the state and perform its own functions: defense of the country, protection of law and order, solving social and environmental problems, etc. It is thanks to the fiscal function real prerequisites are created for state intervention in economic relations, and it is the fiscal function that predetermines the emergence of other functions of the tax.

As an active participant in the distribution and redistribution processes, taxes cannot but have a significant impact on the process of reproduction itself; here the stimulating function of taxes finds its manifestation. Its practical implementation is carried out through a system of tax rates and benefits, tax deductions, tax credits, financial sanctions and tax preferences. Thus, the state, operating with these tools, forces economic entities to act in the direction that is beneficial to the state.

In particular, the reduction of the tax burden for Russian small enterprises in the transition to a simplified taxation system and a taxation system in the form of a single agricultural tax stimulates the development of enterprises in this sector of the economy. Benefits provided to employers for the payment of the unified social tax encourage them to use the labor of disabled people. Engaging in charitable activities enables citizens to use tax deductions for personal income tax, etc.

Of no small importance in the implementation of this function is the tax system itself: by introducing some taxes and canceling others, the state stimulates the development of certain industries, regions and industries, while restraining the development of others. With the help of taxes, the state purposefully influences the development of the economy and its individual sectors, the structure and proportions of social reproduction, and the accumulation of capital. At the same time, there is a close connection between the stimulating function of taxes and the distribution function.

The stimulating function has a subfunction called destimulating. As a rule, using the disincentive function of the tax, the state increases the tax burden and thus can hinder the development of certain industries or socio-economic processes. As a rule, the action of this subfunction is associated with the establishment of increased tax rates. An example is government measures aimed at supporting domestic producers with the help of prohibitive import customs duties.

The regulatory function has features of a stimulating function. By changing tax rates on income, the state can create or reduce additional incentives for investment, and by manipulating the level of indirect taxes, it can affect the price level, and hence the level of consumption.

A classic example of the implementation of the regulatory function of taxes can be introduced in Germany at the beginning of the 20th century. and the tax on acetic acid that has survived to this day. The purpose of its establishment is to stop spending wine on the manufacture of acetic acid. Because of this, the price of acetic acid made from wine skyrocketed, making it unprofitable to produce acetic acid from wine. These measures taken by the state, in turn, prompted manufacturers to create artificial acetic acid. The cash receipts from this tax barely covered the costs of its collection, but the regulatory goal was achieved. This example confirms that with the help of the regulatory function of taxes, the state can influence the processes of production and consumption.

Thanks to this function of the tax, the state can influence not only the economic, but also the social and environmental aspects of society.

A striking example is the solution with the help of a tax of such a socially significant task as the fight against smoking. In particular, after a sharp increase in excise duty on tobacco in a number of economically developed countries, there are significantly more “non-smokers” than during a long propaganda campaign about the dangers of smoking for health. In this case, the introduction of the tax was aimed at solving a social problem, but at the same time, the fiscal function of the tax was implemented. Thus, the essence of the tax simultaneously manifested itself in two functions.

With the help of taxes, environmental problems are also solved: at one time, the industry of developed countries resisted equipping cars with catalysts due to a significant increase in the selling price for them. Then the state reduced the tax on cars equipped with catalysts, as well as the excise duty on the types of gasoline consumed by these cars. Excise revenues to the revenue part of state budgets have accordingly decreased, however, the volume of emissions of harmful substances into the atmosphere has significantly decreased. So the environmental problem was solved with the use of tax mechanisms.

The most closely related to the fiscal function of the tax is its distributive function, which expresses the economic essence of the tax as an instrument of distributive relations. The essence of this function lies in the fact that with the help of taxes through the budget and off-budget funds, the state redistributes financial resources from the production sector to the social one (from the rich to the poor, from the employed to the unemployed), finances large intersectoral and social targeted programs that have a nationwide meaning, which is why this function is sometimes called social.

The control function is closely connected with the distribution and fiscal functions. The mechanism for performing this function is manifested, on the one hand, in checking the efficiency of management, on the other hand, in monitoring the effectiveness of the state's economic policy. In conditions of intense competition, taxes are becoming one of the most important tools for independent control over the efficiency of financial and economic activities. Other things being equal, those who cannot pay off the state are eliminated from the competition. At the same time, the lack of financial resources in the budget signals to the state that it is necessary to make changes in tax, social or budgetary policy.

In connection with the introduction of a single tax on imputed income (UTII), the tax has a new, disciplinary function. The Russian UTII applies to areas of activity in which control by the tax authorities is difficult, usually this refers to activities carried out in the field of cash circulation (retail, wholesale, services, etc.). A single tax is paid regardless of the actual results of economic activity on the basis of calculated indicators determined at the legislative level. One of the goals of its introduction is to increase tax discipline among illegal taxpayers. The state has the right to establish a fixed income for taxpayers and charge a certain percentage from it. When taxpayers stop avoiding taxation, the flat tax is likely to lose its disciplinary function.

test questions

What are the main functions of taxes?

What is the purpose of the fiscal function?

What is the essence of the stimulating function?

What function of taxes was fundamental in ancient states?

What is the relationship of tax functions? Justify your answer and give examples.

What is the essence of the disciplinary function of taxes?

7 Are the incentive and regulatory functions of taxes identical?

What spheres of the economic life of society and an economic entity can be influenced by the control function of taxes?

Is it possible to solve social and environmental problems using taxes? Give examples.

Is it possible, in your opinion, to expand the list of tax functions? Justify your position.

1. The regulatory function of taxes allows the state to:

a) to ensure the filling of the budget;

b) stimulate entrepreneurial activity;

c) regulate economic processes within the country.

2. What tax is the disciplinary function of the tax associated with:

a) with a single social tax;

b) with a single agricultural tax;

c) with a single tax on imputed income?

3What element of taxation does the state most often use to implement a discouraging function:

a) tax incentives;

b) the tax rate;

c) tax period?

4. When implementing the control function, the state:

a) stimulates economic growth within the country;

b) controls the efficiency of the financial activity of an economic entity;

c) controls the replenishment of the state budget.

5. How many functions can be inherent in one tax:

a) only one function;

b) only two functions;

c) more than two functions?

6. What problems can be solved using taxes:

a) only economic;

b) only social;

c) economic, social, environmental, etc.?

7. The implementation of the incentive function of taxes is achieved through:

a) tax cuts

b) tax increases;

c) the abolition of tax benefits.

8. Which of the presented tax functions are fundamental:

a) disciplinary and stimulating;

b) fiscal and stimulating;

c) regulatory and control?

9When implementing the fiscal function, the state:

a) stimulate entrepreneurial activity;

b) ensures the filling of the budget;

c) regulates economic processes within the country.

10. The appearance of a disciplinary function of the tax is associated with:

a) with the need to discipline taxpayers;

b) with the need to discipline employees of customs authorities;

c) with the need to discipline employees of tax authorities.

The manual contains informative answers to the questions of exam papers in the academic discipline "Taxes and Taxation". The availability of the presentation, the relevance of the information, the maximum information content, given the small format of the manual - all this makes the cheat sheet an indispensable tool in preparing for the exam. This manual is not an alternative to the textbook, but will become an indispensable tool for students in consolidating the studied material in preparation for passing tests and exams.

3. Functions of taxes

Tax functions is a manifestation of their essence in action, a way of expressing their properties. The function shows how the social purpose of a given economic category as a tool for the cost distribution of income is realized. Taxes and their functions reflect real basic relations. As part of the economic function of taxes four sub-functions:

1) redistributive;

2) stimulating;

3) accounting;

4) control.

In the conditions of market relations, taxes have two main functions, such as:

1) fiscal function(manifested in providing the state with the financial resources necessary to fulfill national needs).

With the help of the fiscal function, a centralized monetary fund is formed and the material conditions for state functioning are provided.

Thanks to the fiscal function, the state provides:

a) achieving a balance between revenues and expenditures of the state budget;

b) uniform distribution of tax revenues among the links of the budget system;

c) establishing a high level of social infrastructure in the state and in each individual region;

d) fulfillment of all economic, political and social tasks;

2) regulatory function(taxes, as an active participant in the redistributed process, have a serious impact on production, stimulating or restraining its pace, strengthening or weakening the accumulation of capital, expanding or reducing the effective demand of the population).

Thanks to the regulatory function, the following are carried out:

a) regulation of supply and demand;

b) stimulation of citizens' savings;

c) equalization of incomes of certain social groups;

d) development of small and medium-sized businesses, as well as individual entrepreneurial initiatives;

e) regulation of export-import activities;

f) stimulation of scientific and technical progress.

The main and ultimate goal of tax regulation– ensuring continuous investment processes, growth of financial results and, ultimately, an increase in the nationwide fund of funds.

Tax functions- the unity of opposites. Each of the functions reflects a certain side of tax relations that oppose each other as an opposite.

fiscal function reflects the attitude of the taxpayer to the state, and the regulatory function - on the contrary. In the fiscal function lies the contradiction between the need for a constant expansion of the revenue base of the state and the limited ability of members of society to ensure such an expansion.

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The following excerpt from the book Taxes and taxation. Crib (Yu. V. Krylova, 2009) provided by our book partner -

The functions of taxes are a manifestation of the essence of taxes, a way of expressing their properties. The functions of taxes show how their public purpose is realized as a tool for the distribution and redistribution of state revenues.

There are four functions of taxes: fiscal, distribution, regulatory and control.

fiscal function- the actual withdrawal of taxpayers' funds to the budget. This is the main function of taxation. It is through fiscus that taxes fulfill their purpose of forming the state budget for the implementation of nationwide and targeted state programs. Through the fiscal function, the main public purpose of taxes is realized - the formation of the financial resources of the state, accumulated in the budget system and non-budgetary funds and necessary for defense, social, environmental and other functions.

distribution function taxes expresses their essence as a special centralized instrument of distribution relations. The distributive function is otherwise called social, since it consists in the redistribution of social income between different categories of citizens - from the wealthy to the poor, which ultimately provides a guarantee of the social stability of society. Social functions are performed, in particular, by excises established on certain types of goods. The same goal is pursued by the mechanism of progressive taxation, associated with an increase in tax rates as the amount of income of the payer increases.

Regulating function taxes began to be carried out since the state began to actively participate in the organization of the economic life of the country. This function aims to achieve certain goals of tax policy through the tax mechanism.

Tax regulation performs three sub-functions:

1) stimulating, aimed at the development of certain socio-economic processes; it is implemented through a system of benefits, exceptions, preferences (preferences);

2) destimulating, through a deliberately increased tax burden, it prevents the development of certain socio-economic processes. As a rule, the action of this subfunction is associated with the establishment of increased tax rates. However, it should be remembered that tax relations, like any other economic relations, must be reproduced. Taxes must be levied today and tomorrow - always. Therefore, by exploiting the destimulating sub-function, it is impossible to prevent the undermining of the basis of taxation, oppression, and even more so the elimination of the tax source. Otherwise, there will be nothing to collect taxes from in the future;


3) reproductive purpose, realized through payments, for example, for the use of natural resources. These taxes have a clear sectoral affiliation and are intended to attract funds used in the future for the reproduction (recovery) of exploited resources.

control function taxation means that the state through taxes controls the financial and economic activities of legal entities and citizens. At the same time, control is exercised over the sources of income and the directions of spending funds. Ultimately, the control function makes it possible to ensure a minimum of tax revenues to the budget, which is nevertheless sufficient for the state to fulfill its constitutional functions.

The functions of taxes are interrelated and interdependent, and none of them should be developed to the detriment of the other. During the formation of bourgeois society, taxes mainly performed a fiscal function. However, in the second half of the 1930s in the West, there is a tendency to use taxes as a means of regulating the economy and ensuring the stability of economic growth. Since the middle of the XX century. the regulatory function of taxes is universally recognized and widely used.

Tax classification

Tax classification allows you to establish their differences and similarities, reduce them to a small number of groups and thereby facilitate their study and practical use. The special properties of individual groups of taxes require special conditions for taxation and collection, specific administrative and financial measures.

One or another way of classifying taxes is based on a number of criteria. The plurality of ways to classify taxes has the positive property that the same specific tax, classified in different classifications to different groups, receives different estimates and characteristics, which contributes to its comprehensive study and knowledge. Attributing this or that tax to a certain type allows us to more clearly understand its content and essence.

Modern specialists classify taxes according to several criteria, and each researcher is free to propose his own classification.

Nevertheless, many economists and lawyers tend to classify as follows:

1) according to the method of collection;

2) according to the object of taxation;

3) by subject of taxation;

4) by the body establishing the tax;

5) according to the budget to which the tax is credited;

6) for the purpose of establishing a tax;

7) according to the person calculating the tax;

8) according to the procedure for imposing the tax;

9) in form;

10) according to the regularity of payment.

1. Depending on way of levying taxes they are divided into direct and indirect. Anticipating further presentation, we note that the differences between them are as follows (Appendix 3).

Direct taxes are levied on the grounds that an organization or an individual has income in one form or another (profit, dividends, interest, etc.) or the right to property in one form or another (right of ownership, economic management, operational management, lease) . Since the receipt of new income and the growth of cash assets are the essence of expanded reproduction, direct taxation accompanies the process of accumulation of material and intangible benefits.

Tax relations are formed directly between the payer and the budget.

Direct taxes are levied on the income or property of a specific individual or legal entity.

The Organization for Economic Co-operation and Development (OECD) includes the following taxes:

Taxes on income of individuals of residents and non-residents;

Taxes on corporate income, including taxes on profits (consisting of tax on retained earnings and tax on dividends), on property gains (including interest on deposits and income from securities), on the transfer of profits abroad;

Taxes on property (land and other real estate, in particular home ownership), inheritance and gift, vehicles, financial transactions and non-recurring property income;

So-called social contributions and taxes: payroll and labor taxes, social security contributions.

Direct taxes are divided into real and personal.

Real direct taxes are levied on the estimated average income received from a particular object of taxation. The calculation of such taxes is based on the data of various cadastres (special registers), which take into account the average, and not the actual profitability of specific payers. Real taxes are imposed on the sale, purchase, possession of property, but the amount of these taxes does not depend on the individual financial capabilities of the payer. Examples of real taxation are land tax, property taxes of organizations and individuals.

Personal direct taxes- This is the most important form of direct taxation, in which the tax is levied on the fact that the payer receives income or owns property, taking into account the benefits provided. Such taxes are levied at source or on declaration, taking into account the actual financial situation of the taxpayer and his actual ability to pay. Examples of personal taxation include corporate income tax, personal income tax, inheritance or gift taxes.

Indirect taxation is carried out by levying taxes of the following types:

Universal indirect taxes;

Individual indirect taxes;

State fiscal monopolies;

customs duties.

Indirect taxes are passed on to the final consumer depending on the degree of demand for goods and services. The less elastic the demand, the more of the tax is passed on to the consumer. The less elastic the supply, the smaller part of the tax is shifted to the consumer, and the larger part is paid from profits. In the case of high elasticity of demand, an increase in indirect taxes leads to a reduction in consumption. With a high elasticity of supply, an increase in indirect taxes can lead to a decrease in net profit, cause a reduction in capital investment, or an overflow of capital into other areas of activity.

Universal indirect taxes all goods (works, services) are taxed, except for a limited list of them. Examples of such taxes are: turnover tax, purchase tax, sales tax and value added tax.

Sales tax, or universal excise, is a tax that was levied at the final stage of production on the value of manufactured commodities as a percentage of the value of gross turnover. Moreover, initially the gross turnover of goods was taxed at each stage of its production and circulation. In other words, a multi-stage (or, what is the same, cascade or cumulative) taxation method was applied up to the consumer. At the same time, at each stage, the price of the goods increased. Therefore, in the future, the procedure for levying the turnover tax was changed, and the tax began to be levied once - at the final stage.

The turnover tax was interpreted as a planned part of the net income of society created in the sphere of material production. The disadvantage of this tax was that it was not levied on all goods, but only on those at the end of the technological chain (i.e. such a tax was levied on refrigerators and cars, but was not levied on pig iron, cotton or ore). More than 80% of the turnover tax was levied on the budget in the form of the difference between the state-fixed retail and wholesale prices. Russia's transition to a market economy, which is characterized by free pricing based on the interaction of supply and demand, has ruled out the possibility of forming budgetary tax revenues at the expense of turnover tax. A type of sales tax is purchase tax.

This tax is levied on turnovers when goods are sold by a manufacturing organization to wholesale trade organizations.

Sales tax - this is a type of indirect tax as a percentage of the cost of sold industrial and technical products, a number of consumer goods (work performed, services rendered). All consumers of goods (work performed, services rendered) were recognized as payers of such a tax. In Russia, the sales tax lasted from January 1, 1991 to January 1, 1992. Then this tax was established in most subjects of the Russian Federation from January 1, 2002 to January 1, 2004. Of the economically highly developed countries, an analogue of such a tax is applied in the United States.

Over the past three decades, the most common universal indirect tax has been value added tax(VAT). It is charged in the member states of the European Community (EU) and the CIS. Since January 1, 1992, VAT has also been established in Russia. This tax is levied on the sale of goods (works, services), as well as some other operations of organizations and individual entrepreneurs. VAT is subject to the value added by each taxpayer at all stages of the movement of goods (work, services) up to the end consumer.

Individual indirect taxes subject to a limited list of goods determined by national tax legislation. These are excise taxes on certain groups and types of goods. The criteria for classifying goods as excisable have changed more than once. So, until the 20th century. excises were imposed on everyday goods such as bread, salt, flour, matches. Later, luxury items became excisable.

Currently, excises are levied mainly on goods:

Bringing excess profit to the manufacturer or seller, which is not due to the high efficiency of its activities, but is the result of the fact that prices for these goods objectively add up on the market, many times exceeding the costs of production and sale;

In high demand and at the same time related to "socially harmful" (alcoholic beverages, tobacco products, beer).

Excises are additional indirect taxes, since transactions with excisable goods are subject to both VAT and excises.

State fiscal monopolies are not charged in all countries. For example, there are no such taxes in the modern Russian tax system. However, for some time in pre-revolutionary Russia there was a wine and vodka monopoly; The turnover tax in the former USSR also had signs of a fiscal monopoly. State fiscal monopolies are levied on those goods and services whose production and turnover are monopolized by the state (alcoholic beverages, tobacco products, salt, matches, beer, etc.). Prices for such goods and services are set and regulated by the state.

Since monopolization has a different degree, the named fiscal monopolies are also divided into full and partial. The procedure for calculating them depends on which areas - production, turnover, or both - are monopolized. For example, with a complete monopolization, the total proceeds from the sale of goods without trading costs are subject to taxation. When the turnover is monopolized, the difference between the cost of selling goods based on state retail prices (at which a trade organization sells goods at retail) and the wholesale price (at which a trade organization buys goods from a manufacturer) is taxed.

Before January 1, 2005 customs duties in Russia were treated as federal taxes. Currently, customs duties are officially classified as non-tax revenues of the budget. Meanwhile, these duties have all the characteristics of taxes. Therefore, we will treat duties as taxes. Customs duty - a mandatory payment collected by the customs authorities when goods are imported into the customs territory or exported from this territory and is an essential condition for import or export.

Customs duties are classified according to various criteria.

Depending on the calculation method, the following types of customs duty rates are distinguished: ad valorem, calculated as a percentage of the customs value of taxable goods; specific, charged in the prescribed amount per unit of taxable goods; combined combining both named types of customs taxation.

According to the object of collection, they distinguish imported(imported) and export(export) duties. Transit duties in Russia are not charged. Import and export customs duties are established in order to regulate foreign trade in goods, including to protect the domestic market of the Russian Federation and stimulate progressive structural changes in the economy (Article 14 of the Federal Law of December 8, 2003 "On the Fundamentals of State Regulation of Foreign Trade Activities"). Import duties perform a protectionist function, protecting the domestic market from competitors, and export- fiscal function of customs and tariff regulation. Currently, export duties in Russia have been cancelled.

In order to promptly regulate the import and export of goods, the Government of the Russian Federation establishes seasonal duties. In addition, there are so-called special duties temporarily applied to imported goods in order to protect the economic interests of the Russian Federation. Such duties include special, anti-dumping and countervailing duties.

Special duties are applied as a protective measure if goods are imported into the customs territory in quantities and under conditions detrimental to domestic producers; or as a response to discriminatory and other actions that infringe on the interests of the Russian Federation by other states or their unions. Antidumping duties are applied in cases of importation into the customs territory of goods at a price lower than their standard value in the country of exportation at the time of this importation. Compensatory duties are applied to goods imported into the customs territory of the Russian Federation, in the production or export of which subsidies were used directly or indirectly.

2. By subject to taxation, taxes can be classified into:

taxes paid from arrived(income), - corporate income tax (including taxation of income from equity participation in the activities of other organizations, dividend and interest income), personal income tax;

Taxes levied in connection with the implementation operations of sale and transfer of goods(works, services), - VAT, excises;

taxes from property - tax on the property of organizations, tax on the property of individuals. With a certain degree of conditionality, the transport tax can be attributed to this classification group, since vehicles are also included in the property owned by the payer;

User fees natural resources - land tax, water tax, mineral extraction tax;

taxes from wage fund - unified social tax; taxes from the cost of statements of claim and transactions of a property nature - government duty.

3. According to the subject of taxation, taxes are combined into three groups:

Charged only from individuals;

Charged only from legal entities. Most of the revenues in the form of taxes come from the deductions of the payers - legal entities;

Charged both from legal entities and from individuals.

When determining the circle of payers, the Tax Code of the Russian Federation uses several terms: payers are either “organizations (Russian or foreign)”, or “organizations and individual entrepreneurs”, or “persons recognized as payers in connection with the movement of goods across the customs border of the Russian Federation, defined in in accordance with the Customs Code of the Russian Federation”, or “persons making payments to individuals”, or “individual entrepreneurs, lawyers”, or “organizations and individuals, including individual entrepreneurs”, or “persons who, in accordance with the law Vehicles registered in the Russian Federation.

Taxes levied only on individuals. In the tax systems of Western countries, the term "individual taxes" is used to refer to these taxes. This group includes personal income tax, personal property tax, inheritance or gift tax.

Taxes levied only on legal entities. In the West, these taxes are called corporate. This group includes: VAT, excises, corporate income tax, mineral extraction tax, corporate property tax, gambling business tax.

Taxes levied on both legal entities and individuals (mixed taxes), is the largest group of taxes. Among them: a unified social tax, fees for the use of objects of the animal world and for the use of objects of aquatic biological resources, water tax, state duty, transport tax, land tax, state duty.

Regional taxes in the Russian tax system are corporate property tax, gambling tax and transport tax.

Currently, in the tax system of Russia there are only two local tax : land tax and personal property tax. The processes of political and economic integration between states objectively lead to the need to harmonize taxation. The tax systems of actively interacting countries should correspond to each other, be based on the same principles, contain taxes with a similar calculation and payment procedure.

Moreover, the formation of supranational government bodies that perform important economic, political, social and other functions have led within the European Community to the establishment of interstate taxes that go to the EU budget. An example is the single tax introduced by the Community on imported agricultural products from third countries. Integration within the CIS, the formation of a single economic space will eventually also lead to the establishment of interstate taxes.

5. Depending on the budget to which the tax is credited, taxes are combined into two groups:

fixed taxes;

Regulatory taxes.

As mentioned earlier, according to the level of the budget to which the tax payment is credited, taxes are divided into federal, regional and local. However, since taxes are the regulatory revenues of the budget, from the fact that this or that tax is, for example, federal, it does not at all follow that all proceeds from it are intended for the federal budget. The tax can be distributed between budget levels. Thus, the regulatory function of taxes is realized. The named criterion for classifying taxes is in close connection with the methods of budgetary regulation. It is known that budgetary regulation is the process of balancing the budget, i.e. ensuring the equality of its revenue and expenditure parts.

Fixed taxes directly and entirely go to the budget of one or another level of the budget system, are assigned to it as a profitable source. Among these taxes, there are taxes that go to the federal budget, to regional and local budgets.

To regulatory taxes include federal and regional taxes, according to which the norms of deductions (as a percentage) to the budgets of the constituent entities of the Russian Federation or local budgets for the next financial year are established. Deduction rates can also be introduced on a long-term basis (at least for 3 years). The period of validity of the standards can be reduced only if changes are made to the tax legislation of the Russian Federation. Own revenues of the budgets of the constituent entities of the Russian Federation from regional taxes, as well as from the federal taxes assigned to these subjects, can be transferred to local budgets on an ongoing basis in whole or in part in a percentage approved by the legislative (representative) bodies of the constituent entities of the Russian Federation for a period of at least 3 years.

In other words, regulatory taxes are assigned to a certain level of the budget system, but in the case of budgetary regulation they can be transferred from the upper level to the lower one in order to achieve a balance of the budgets of the lower level. This method of regulation is resorted to if the own revenue sources assigned to regional and local budgets are not enough to cover the costs of these budgets. Thus, the revenue part of the lower budget is expanding, i.e. the resource base of the lower budget is partly formed at the expense of fixed revenues of the higher budget.

However, the legislation does not allow the use of revenues (including fixed taxes) of lower budgets to regulate the higher budget. It follows that local taxes cannot act as regulators for the regional budget, and regional taxes cannot act as regulators for the federal budget.

6. By goals of establishing taxes are divided into abstract and targeted.

Abstract taxes(they are also called general purpose taxes) are established without specifying the purposes for which the proceeds from these taxes will be used in the future. The funds collected during taxation are depersonalized in the budget and used for general budgetary purposes: to finance public administration, education, healthcare, defense, etc. Thus, the purpose of levying corporate income tax, VAT, excises and most other taxes is not indicated.

Target taxes(otherwise they are called special taxes) are established in order to finance certain types of expenses. As a general rule, tax revenues cannot be earmarked for financing specific government expenditures (principle of prohibition of tax specialization).

However, it is known that there are no rules without exceptions, for example, such an exception is the unified social tax. Chapter 24 of the Tax Code of the Russian Federation in the first edition began with the following provision: “This chapter of the Code introduces a single social tax (contribution) credited to state non-budgetary funds - the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation and the compulsory medical insurance funds of the Russian Federation - and intended to mobilize funds for the realization of the right of citizens to state pension and social security and medical care”.

This tax in a certain proportion comes either directly or through the budget to the relevant off-budget funds. These funds use the received funds for their intended purpose. The history of the development of taxation indicates that the trend is to reduce the share of targeted taxes in the tax system.

7. Depending from taxpayer, taxes are salaried and non-salary.

Salary taxes calculated not by taxpayers, but by the tax authorities. In the modern tax system of Russia, salaries include transport and land taxes (if the payer is an individual), as well as a tax on the property of individuals. After calculating the amount of tax, the tax authority sends a tax notice to the payer. The obligation to pay the tax arises only after the payer receives the said notice. The notification specifies the amount of tax, the tax base and the deadlines for paying the tax. As you can see, individuals are subject to salary taxes. If these persons are obligated to independently calculate these taxes, then errors and litigation are inevitable.

Unpaid taxes taxpayers do their own calculations. The tax authorities only control the correctness of the calculation of taxes (desk control of declarations or control in the form of an on-site audit) and the timeliness of their payment. Almost all taxes from organizations and individual entrepreneurs are non-payable. The transport and land taxes mentioned in connection with salary taxation are also considered non-salary if they are paid by organizations.

8. Depending on order of introduction allocate obligatory and facultative taxes. obligatory taxes established by the Tax Code of the Russian Federation and introduced by federal laws. These taxes are obligatory for payment throughout Russia. Obligatory include all federal taxes provided for in Art. 13 of the Tax Code of the Russian Federation.

Optional all regional and local taxes are recognized, provided for in Art. 14, 15 of the Tax Code of the Russian Federation. These taxes are also established by the Tax Code of the Russian Federation, but are put into effect and cease to operate on the territories of the constituent entities of the Russian Federation (municipalities) in accordance with the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation (regulatory legal acts of representative bodies of municipalities) on taxes. The optionality of taxes means that their introduction in a particular territory is not an obligation, but the right of local authorities.

However, since only three regional and two local taxes are established in the modern domestic tax system, their optionality is only declared. Indeed, it is unlikely that the subjects of the Russian Federation and municipalities, given the lack of financial resources, will refuse to introduce these taxes on their territory. Regional and local authorities cannot establish tax collections that are not provided for by the Tax Code of the Russian Federation.

9. According to the form, taxes are combined into two groups:

Withdrawn in natural-material form;

withdrawn in cash.

In-kind taxes- historically the original form of taxation, when the public authorities seized a certain part of the product created by the taxpayer. This is explained by the underdevelopment of commodity-money relations. In-kind taxation was also addressed at a later time during periods of violations of monetary circulation, hyperinflation, when the funds mobilized to the budget depreciated before budget expenditures were made.

In the USSR, a similar system was used in the first post-revolutionary years, when a food tax in kind was established. It was replaced in 1925 by monetary taxes after the successful implementation of the monetary reform. Currently, in Russia there is only one example of in-kind taxation - within the framework of the taxation system when fulfilling production sharing agreements. The natural form of tax payment is the share of the extracted mineral transferred by the subsoil user to the state in accordance with the production sharing agreement.

In modern world cash taxes - it is the prevailing form of taxation. In the Tax Code of the Russian Federation, tax is defined as a payment levied in the form of alienation of funds belonging to the taxpayer. With regard to fees, the Tax Code of the Russian Federation does not contain requirements for the form of these mandatory contributions. However, in the tax system there are no fees levied in kind. In the economic and legal literature, tax relations are considered as a special type of monetary relations.

10. By regularity of payment allocate regular and one-time taxes.

Regular taxes paid in accordance with the statutory frequency. Such taxes are levied all the time while the taxpayer owns any taxable property under the right of ownership, economic management or operational management, or carries out activities aimed at generating taxable income. Almost all taxes in the modern tax system are regular.

One-time taxes charged on grounds that occur quite rarely. These payments include government fees. It is clear that not all persons apply to the court with statements of claim.

Regulatory taxes are paid simultaneously to the budgets of different levels in the proportion determined by the budget legislation.

Table. Classification of taxes in the Russian Federation depending on the subjects of taxation

Special tax regimes in accordance with the Tax Code of the Russian Federation:

· taxation system in the form of a single tax on imputed income for certain types of activities;

Simplified system of taxation;

· taxation system for agricultural producers;

· the system of taxation in the implementation of production sharing agreements.

The peculiarity of these taxes is that from the date of their introduction on the territory of the relevant subjects of the Federation, taxpayers, as a rule, stop collecting most of the taxes provided for by the Tax Code of the Russian Federation.

General characteristics of the tax system of the Russian Federation. The system of taxes and fees of the Russian Federation

The system of taxes and fees of the Russian Federation

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

Federal taxes and fees;

Regional taxes and fees;

Local taxes and fees.

This approach was retained by the legislator in the Tax Code. However, until January 1, 2005, the list of taxes and fees levied in the Russian Federation was contained in the norms of Art. 18-21 of the Law on the Fundamentals of the Tax System ( Chapter 2. SYSTEM OF TAXES AND FEES IN THE RUSSIAN FEDERATION). Art. 12-15 and Art. 18 of the general part of the Tax Code, devoted to determining the types of taxes levied on the territory of the Russian Federation, were not in force until that moment.

From January 1, 2005, the system of Russian taxes and fees is determined solely on the basis of the norms of the Tax Code. At the same time, at the regional and local levels, only taxes are currently provided for, and no type of collection has been established.

Federal taxes and fees- these are taxes and fees established by the Tax Code and obligatory for payment throughout the territory of the Russian Federation.

Article 13

Federal taxes and fees include:

1) value added tax;

2) excises;

3) personal income tax;

5) corporate income tax;

6) tax on the extraction of minerals;

7) has expired. - Federal Law of July 1, 2005 N 78-FZ;

8) water tax;

9) fees for the use of objects of the animal world and for the use of objects of aquatic biological resources;

10) state duty.

Article 14

Regional taxes include:

1) corporate property tax;

2) gambling business tax;

3) transport tax.

Article 15

Local taxes include:

1) land tax;

2) tax on the property of individuals.

Regional taxes- These are taxes of subjects of the Russian Federation. Regional taxes are taxes that are established by the Tax Code and the laws of the subjects of the Russian Federation on taxes and are obligatory for payment in the territories of the respective subjects of the Russian Federation.

The adoption of a federal law on a regional tax gives rise to the right of a constituent entity of the Russian Federation to establish and enact such a tax by its law, regardless of whether other constituent entities of the Russian Federation impose it on their territory. At the same time, the legislator of a constituent entity of the Russian Federation may exercise 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 how it is determined by federal law.

Local taxes- these are taxes established by the Tax Code and regulatory legal acts of representative bodies of municipalities on taxes put into effect in accordance with the Tax Code and regulatory legal acts of representative bodies of municipalities and mandatory for payment in the territories of the respective municipalities.

Quasi-taxes should be called mandatory payments that do not have any legal sign of a tax, for example, individual gratuitousness, forced collection or provision in the tax law. These include: insurance premiums to state off-budget funds, patent duty, port dues, parafiscality, etc.

Insurance contributions to state off-budget funds have a lot in common with taxes. The difference lies in the fact that insurance premiums do not have a sign of individual gratuitousness, i.e. they are compensatory. However, the fact of payment or non-payment of insurance premiums does not affect the right to receive social benefits, since they are guaranteed by the state.

The patent duty is not provided by the tax law. According to Art. 33 of the Patent Law of the Russian Federation of September 23, 1992 No. 3517-1, patent fees are paid to the Patent Office for legally significant actions related to the patent. At the same time, the list of actions for which patent fees are levied, their amounts and terms of payment, as well as the grounds for exemption from their payment, reduction of their amount or refund of fees, are established by the Government of the Russian Federation.

Consular fees are charged for consular activities and other consular services provided to citizens and legal entities in accordance with the tariff approved by the Ministry of Foreign Affairs of the Russian Federation.

Port dues are also in fact state regulated tariffs charged for services rendered to ships in sea merchant ships of the Russian Federation. Regulated port dues include: ship, lighthouse, canal, mooring, anchor, ecological, pilotage and navigation. Port dues rates are determined by the Ministry of Transport of the Russian Federation in agreement with the Ministry of Economy of the Russian Federation, while the heads of maritime port administrations have the right to provide discounts to individual shipowners (shipping companies). The funds received from the payment of port dues are used for the repair, development and construction of port facilities and facilities.

parafiscality- a mandatory fee established in favor of organizations of public or private law that are not bodies of state power and administration. An example of para-fiscal payments is arbitration fees that are used to cover the general expenses associated with the activities of the Arbitration Court for the resolution of economic disputes at the Chamber of Commerce and Industry of the Russian Federation.

The application of taxes is one of the economic methods of managing and ensuring the relationship of national interests with the commercial interests of entrepreneurs, enterprises, regardless of departmental subordination, forms of ownership and organizational and legal form of the enterprise. With the help of taxes, the relationship between entrepreneurs, enterprises of all forms of ownership with state and local budgets, with banks, as well as with higher organizations is determined. 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.

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

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

Taxes perform the following functions:

1. The fiscal function is to finance government spending.

2. Regulatory function - state regulation of the economy.

3. The distributive function of the tax system manifests itself in a complex interaction with prices, incomes, interest, the dynamics of stock prices, and so on.

4. The incentive function of the tax system is one of the most important, but it is the most "difficult to adjust" function.

5. The control function of taxes acts as a kind of protective function: it ensures the reproduction of tax relations between the state and enterprises, the implementation and effectiveness of the power of state power. Without a control function, other functions of taxes are not feasible or their implementation is undermined at its core.

6. Social function - maintaining social balance by changing the ratio between the incomes of individual social groups in order to smooth out the inequality between them.

The very material content of taxes as monetary resources, centralized by the state and withdrawn from the reproduction process, carries the possibility of circulation for non-productive purposes. In the conditions of the Russian Federation, the social function of the tax system of the budget is very significant due to the obligations that the Soviet state bore to the population and which "by inheritance" passed to the Russian Federation. Many social costs funded by the state through taxes (free education, health care).

The functions of taxes are interrelated.

The creation of the Tax Code had many goals. One of them is the withdrawal of high incomes of individuals from the shadow turnover, that is, their legalization. To achieve this goal, a single income tax rate is introduced, additional property and social deductions are introduced, as well as a special procedure for their provision. However, these measures, in particular the single tax rate, can only be considered as temporary, since the tasks of boosting the domestic economy in general and improving the welfare of citizens in particular cannot be solved only within the framework of the Tax Code.

The taxation of individuals with income tax in the Russian Federation has many features and issues. A huge number of problems and questions are caused by the taxation of entrepreneurs, difficulties in assessing income, and problems of double taxation.

The tax system needs to be improved. The absence of a progressive scale violates the elementary principle of fair taxation. With the introduction of a single rate, equal taxation occurs in conditions of great income differentiation, especially such as in Russia.

Of course, our tax legislation leaves much to be desired, but nevertheless it is necessary to know it thoroughly, especially in terms of taxation of individuals, because. this applies to every citizen, for everyone knows that "ignorance of the laws does not exempt from responsibility."

List of used literature.

1. Mironova T.N. Taxes and taxation: Proc. allowance. - "Minsk", 2002

2. Panskov V.G. Taxes and taxation in the Russian Federation. Textbook for high schools. 2nd ed., revised. and additional - M .: "Book World", 2000

3. V.L. Taxes and tax regulation of the economy. - M.: "TEIS", 2003

6. Kashirina M.V. Personal income tax in questions and answers. - M .: Status Quo 97 LLC, 2006

Taxes are obligatory payments to the state budget free of charge. In the article we define what taxes are, what are the essence, functions and types, principles of taxation.

Let's define concepts

Tax liabilities are a payment collected by state bodies on an individual, mandatory and free of charge basis from legal entities and individuals to provide financial support for the activities of the state. The key concept and types of taxes are fixed at the legislative level. The main regulatory document regulating the relationship between the state and taxpayers is Tax Code of the Russian Federation.

The totality of all fiscal obligations (taxes, fees, contributions, duties and other tax payments) is the tax system of the state. An exhaustive list of fiscal fees is established at the federal level. Local and regional authorities are not entitled to introduce additional types of taxation.

This is the concept of "taxes"; the types and functions of fiscal obligations are determined by their key purpose: replenishment of the revenue side of the budget. That is, the main income of the state is the fees and contributions of citizens and enterprises.

Taxes: essence, functions, types

The key essence of fiscal payments is that the state collects a part of the income of taxpayers to ensure the activities of government bodies.

Main functions:

  1. Fiscal. It lies in the fact that the tax system is the main source of revenue for the state treasury. The implementation of this function is carried out through control and authorization. The rest of the functions are derived from the fiscal, that is, aimed at its implementation.
  2. Distribution. This function is to redistribute funds between different categories of the population. For example, the authorities collect mandatory payments from taxpayers and direct these funds to support low-income and vulnerable segments of the population.
  3. Regulatory. The function is aimed at settling the political and economic issues of the state. In other words, the state develops such a tax policy, which implies not only universal taxation and withdrawal, but also provides for the right to enjoy benefits, deductions, exemptions and other privileges.
  4. Control. Allows the state to control the correctness, completeness and timeliness of settlements with the budget. In other words, a specially created service continuously monitors the completeness and timeliness of the payment of mandatory payments to the budget. Penalties are provided for violations (delays, arrears, evasion).

All fiscal obligations have a complex classification according to various principles. Next, consider the main taxes, their types, essence and concept for each payment.

Classification of tax payments

The key grouping implies the division of all fiscal obligations into three groups:

  1. Federal - payments, terms and norms of taxation for which are approved at the highest level - by the Government of the Russian Federation. For example, personal income tax, income tax, VAT. Regional and municipal authorities cannot set additional conditions, norms and taxation procedures for such payments.
  2. Regional - obligations, the conditions for the application of which are established by the legislative authorities of the region, subject, autonomous region. For example, shipping fee.
  3. Local or municipal - these are fees that are regulated at the level of municipalities. For example land tax.

A complete list of taxes and their types, the principles of taxation are enshrined in the Tax Code of the Russian Federation, that is, at the federal level. Regional and local authorities cannot introduce new obligations, however, they have the right to regulate the taxation procedure for individual obligations (rates, objects of taxation, benefits, deductions, reporting periods, advance payments).

The second most important grouping is the classification according to the method of withdrawal. There are direct and indirect obligations. Direct taxes include those fees that taxpayers pay directly from their income, profits, property. For example, personal income tax, property, land, transport fees.

Indirect is a premium of a certain kind, which is included in the cost of a product, work or service. For example, VAT or excise.

Results and conclusions

So, let's define what taxes are, their types and functions, briefly.

Tax liabilities are obligatory payments to the state, which are individual, gratuitous in nature. They perform four main functions: fiscal (replenishment of the budget), distribution (redistribution of funds), regulatory (approval of norms and rules of taxation), control (supervision of the completeness and timeliness of calculations).