Tax revenues are credited to the federal budget. Course work: Tax revenues of the federal budget of the Russian Federation. Review and approval of the federal budget

Introduction

Tax collection is the oldest function and one of the main conditions for the existence of the state and the development of society on the path to economic and social prosperity. Taxes appeared with the division of society into classes and the emergence of the state, as contributions from citizens necessary to maintain the state apparatus.

In order to overcome negative consequences impact of taxes on economic development, an objective need arose to analyze the structure and dynamics of tax revenues in the country’s budget.

Today there is an urgent question about the need to generate tax revenues.

Taxes are the most important form of accumulation of funds by the budget. Without taxes there is no budget; maintaining the elasticity of the tax system is an indispensable condition for balancing the state treasury.

The essence of taxation is the direct withdrawal by the state of a certain part of the gross social product in its favor for the formation of the budget, i.e. centralized financial resources of the state.

The connection between the budget and taxes is two-way and inextricable. Taxes, as the main element of budget revenues, provide financing for the entire structure and its expenditure items.

The role of taxes in the formation of state budget revenues is determined by the indicators of specific weights:

Tax revenues in total budget revenues;

A separate group of taxes (for example, direct or indirect) in the total amount of budget revenues;

A specific tax (for example, corporate income tax) in the total amount of budget revenues;

A separate group of taxes in the total amount tax revenue;

A specific tax in the total amount of tax revenue.

These indicators, with varying degrees of detail, characterize the importance of taxes in the formation of state budget revenues in general and tax revenues in particular.

Among the most difficult economic problems The problem of generating tax revenues, preventing their reduction, and searching for factors that influence them have arisen. The solution to such problems is fundamentally scientific and practical significance to build a stable budget and tax system, so the chosen topic of the course work is relevant.

The relevance of the chosen topic lies in the fact that in the conditions market relations tax system is one of the most important economic regulators, the basis of the financial mechanism government regulation economy. It is the tax system that is currently the main subject of discussion about the ways and methods of its reform.

The object of the study is tax revenues federal budget.

The purpose of the work is to analyze the composition and structure of tax revenues of the federal budget, to determine the factors on the influence of which the volume of tax revenues received during the analyzed period depends.

In accordance with the goal, the following tasks were set and solved:

1. study of tax revenues of the federal budget and their content;

2. analysis of the structure and dynamics of tax revenues of the federal budget;

3. identification of the main problems and areas for improving tax revenues of the federal budget.

CHAPTER 1. MEANING AND ESSENCE OF TAXES. TAX SYSTEM OF THE RF

1.1 Taxes and their essence

The transition to market economics required the use economic methods management of social production, and the ineffectiveness of the previously used forms of mobilizing part of the net income of enterprises into the budget led to a radical change in the system of revenue receipts - it began to be built on the basis of tax payments, the relationship of enterprises with the budget was transferred to a legal basis regulated by law.

Taxes are mandatory fees levied by the state from business entities and citizens at a rate established by law. Taxes are paid by taxpayers to the budget of the appropriate level and state extra-budgetary funds on the basis of federal laws on taxes and acts of legislative bodies of constituent entities Russian Federation, as well as by decision of the local government in accordance with their competence.

The economic essence of taxes is characterized by the monetary relations that develop between the state and legal entities and individuals. These monetary relations are objectively conditioned and have a specific purpose - the mobilization of funds at the disposal of the state. Therefore, the tax can be considered as economic category with its two inherent functions: fiscal and economic. With the help of the first, a budget fund is formed; By implementing the second, the state influences production, stimulating or restraining its development, strengthening or weakening the accumulation of capital, expanding or reducing the effective demand of the population.

Specific forms of manifestation of the tax category are the types of tax payments established by the legislative authorities. From the organizational and legal side, a tax is a mandatory, individually gratuitous payment levied on organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management of funds for the purpose of financial support for the activities of the state and (or) municipalities, received by the budget fund in the amounts determined by law and within the established time frame.

Totality different types taxes, in the construction and methods of calculation of which certain principles are implemented, form the country's tax system.

1.2. Functions of taxes

The function of a tax is a manifestation of its essence in action, a way of expressing its properties.3 Functions of taxes:

1 Fiscal (budget) function - the formation of the revenue side of the state budget on the basis of stable and centralized collection of taxes turns the state itself into the largest economic entity. Thanks to this function, the state’s financial resources are formed, accumulated in the budget system and extra-budgetary funds and necessary for the implementation of its own functions (military-defense, social, environmental, etc.).

2 Control function - manifests itself in the possibility of quantitative reflection of tax revenues and their comparison with the state's needs for financial resources. Thanks to it, the effectiveness of each tax channel and the tax “press” as a whole is assessed, and the need to make changes to the tax system and budget policy is identified. Control function of tax financial relations manifests itself only under the conditions of the distribution function.

3 Distribution function - has a number of properties that characterize the versatility of its role in the reproduction process. This is, first of all, that initially the distribution function of taxes was purely fiscal in nature: to fill the state treasury in order to be able to support the army, the bureaucracy, and, over time, the social sphere (education, healthcare, etc.).

But since the state considered it necessary to actively participate in the organization of economic life in the country, it acquired regulatory functions that were carried out through the tax mechanism. In tax regulation, stimulating and restraining subfunctions, as well as a reproductive subfunction, have appeared. In a well-functioning tax system, all functions and subfunctions of taxes are implemented.

The stimulating subfunction of taxes is implemented through a system of benefits, exceptions, preferences, linked to the benefit-generating features of the taxable object. It manifests itself in a change in the object of taxation, a decrease in the tax base, and a decrease in the tax rate.

The current tax benefits for corporate profits are aimed at stimulating:

Financing costs for production development and non-production construction;

Small forms of entrepreneurship;

Employment of disabled people and pensioners;

Charitable activities in the socio-cultural and environmental spheres.

Preferences are established in the form of an investment tax credit and a targeted tax benefit for financing investment costs. A tax credit, like any credit, is provided on the terms of repayment and payment, formalized by an appropriate agreement between the enterprise and the regional tax authority.

A targeted tax benefit, in contrast to an investment tax credit, can be provided to any enterprise by the executive authorities of a constituent entity of the Russian Federation on a mutually beneficial basis, but within the limits of the amount of tax revenues to the regional budget. The procedure and conditions for granting are the same as for a tax credit.

The reproductive subfunction includes payments for water consumed by industrial enterprises, payments for the use of natural resources, contributions to road funds, for the reproduction of the natural resource base and forest income. These taxes have a clear sectoral affiliation.

Of particular importance is the differentiation of taxes by source of taxation: production costs (cost), profit. The correctness of income tax calculations requires knowledge of the composition of costs for the production and sale of products (works, services), and the procedure for forming financial results(profit or loss). Directly included in the cost are taxes used for the formation of road funds, transport tax, land tax, payments for the use of natural resources.

When classifying taxes by objects of taxation, five groups are formed: property taxes, resource taxes (including land tax), taxes on income or profit, taxes on actions (economic acts, financial operations, turnover) and others, covering some local taxes.

The provisions on the functions of the taxation system are still the subject of scientific discussions. The economic literature provides a variety of interpretations of tax functions. It would seem, what does the theoretical understanding of the functional purpose of the taxation system have to do with practice? Does it matter what the functions are, the main thing is to fill the state treasury. The evolution of taxation gives a clear answer to this question - the orientation towards one or another functional aspect of a process or phenomenon depends economic situation countries, the state of business and the level of well-being of individual citizens. If the tax system adopted in the law is not focused on realizing the internal potential of the economic category “taxation,” then ultimately the role of such a system will turn out to be negative, despite all the repressive measures of tax administrations to ensure the country’s budget revenues.

The basic basis for the functional manifestation of the taxation system is the functions of finance as a general economic category of distribution. Two functions are generally recognized: distribution and control. Within each of them, a special functional specialization of tax relations is formed. This constitutes the starting methodological basis for the formulation of tax functions. The functions of the tax system are, first of all, a theoretical assumption that these functions will reveal the social purpose of the tax as such: to provide state revenue without compromising business development.

However, the theoretical definition of functions does not yet mean that the tax system adopted in the law will act in the direction specified by them. The functional capacity of the taxation system adopted in the law of a particular country is determined not only by science, but also by practice.

Among the tax functions, scientists usually name: fiscal, economic, redistributive, control, incentive, regulatory. These functions are given both in the complete above list and in the layout of individual ones. Should be immediately excluded from the list of tax functions economic function. Taxation is an economic category in itself. The forms of its practical use (types of taxes and conditions for their operation) are revealed in the economic (financial) sphere; its role is also determined by economic parameters. The ultimate goals of taxation are to ensure the socio-economic functions of the state without prejudice to corporate and personal economic interests. Consequently, endowing a tax with an economic function is a simple tautology of its internal essence. There is no need or scientific sense for this.

The analysis of the meaningfulness of interpretations of the functions of the taxation system can be facilitated by consideration of the positions of Russian scientists who constantly turn to research into theoretical and practical problems of taxation. In the textbook “Taxes and Taxation in Russia” (M.: Finstatinform, 1996), the author L.P. Okuneva gives a clear interpretation of tax functions: fiscal and distribution. The position of D.G. is ambiguous in comparison with the named functions. Blueberry. By citing a lengthy quotation from the work of this scientist, we present the readers with the opportunity to evaluate for themselves his point of view on the functions, as he writes, of tax. “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 as an instrument of cost distribution and income redistribution is realized. This gives rise to the main distribution function of taxes, 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 extra-budgetary funds and necessary for the implementation of its own functions (defense, social, environmental, etc.). The formation of state budget revenues on the basis of stable and centralized collection of taxes 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 state’s needs 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, and the need to make changes to the tax system and budget policy is identified. The control function of tax-financial relations manifests itself only under the conditions of the distribution function. Thus, both functions in organic unity determine the effectiveness of tax-financial relations and budget 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 timely and in full established by law taxes.

The distribution function of taxes has a number of properties that characterize the versatility of its role in the reproduction process. This is, first of all, that initially the distribution function of taxes was purely fiscal in nature. But since the state considered it necessary to actively participate in the organization of economic life, a regulatory feature has appeared in the country, which is carried out through the tax mechanism. In tax regulation there is a stimulating subfunction, as well as a reproductive subfunction.”

The functional purpose of the taxation system as a whole should extend to all its practical forms, if we follow the fundamental principles of taxation and proceed from the essential content of the economic categories “tax” and “taxation”. However, a set of specific tax forms(types of taxes and conditions for their management) when developing a tax concept should be focused on main goal- uniform distribution of fiscal and regulatory burden between payers and territories. In other words, between groups of straight lines and indirect taxes the greatest possible balance must be established. Indirect taxes have fiscal purposes, while direct taxes have incentive purposes. Moreover, the functioning of each type of tax must be organized (to organize means to define in law an economically justified tax concept within the framework of a specific tax and provide it with appropriate methodological design in the instructions to the law), so as to ensure a relative balance of fiscal and regulatory tax functions. This is achieved by establishing the optimal ratio of direct and indirect taxes.

1.3 Structure and classification of taxes

The general principles of building the tax system, taxes, fees, duties and other mandatory payments are determined by the Law of the Russian Federation “On the Fundamentals of the Tax System in the Russian Federation” dated December 27, 1991 N 2118 - 1. The concept of “other payments” includes mandatory contributions to state extra-budgetary funds such as Pension Fund, Foundation health insurance, Social Insurance Fund.

In order to understand the essence of tax payments, it is important to determine the basic principles of taxation. As a rule, they are the same for taxation in any country and are as follows:

1. The level of the tax rate should be set taking into account the capabilities of the taxpayer, i.e. the level of income (the principle of equal tension).

2. Every effort must be made to ensure that income taxation is one-time in nature. Multiple taxation of income or capital is unacceptable. An example of the implementation of this principle is the replacement of the turnover tax, where turnover was taxed on an increasing curve, with VAT, where the newly created net product is taxed only once until it is sold (the principle of one-time tax payment).

3. Obligation to pay taxes. The tax system should not leave the taxpayer in doubt about the inevitability of payment (the principle of mandatoryness).

4. The system and procedure for paying taxes should be simple, understandable and convenient for taxpayers and economical for institutions collecting taxes (the principle of mobility).

5. The tax system should be flexible and easily adaptable to changing socio-political needs (the principle of efficiency).

6. The tax system must ensure the redistribution of generated GDP and be an effective instrument of state economic policy.

The modern tax system includes various types of taxes. Attempts to unify taxes and reduce the number of types have not yet been successful. Perhaps this is because it is more convenient for governments to levy many smaller taxes instead of one; in this case, tax collections become less noticeable and less sensitive to the population. With such a wide variety of taxes, bringing them into a specific system acquires important managerial importance. We are talking about systematization, or classification of taxes, which is the division of taxes into groups according to certain criteria, characteristics and special properties.

The modern theory of taxation and in particular the theory of tax classification solves the following issues:

1. selection of criteria and signs for common system tax classifications.

2. about the essential features (criteria) when dividing taxes into direct and indirect, into general and special, etc.

3. about status, i.e. on the macro- and microsystem classification of taxes. We are talking about the territorial hierarchy of tax revenues to the consolidated budget of the state.

4. the problem of forming tax potential at the microeconomic level, i.e. the problem of withdrawing, assigning or including specific elements (rates, benefits, discounts, deductions, etc.) into the tax base of business entities.

5. scope of taxes, i.e. on shifting (moving), proportionality, progressiveness and regressiveness of taxes.

According to the mechanism of formation, taxes are divided into two types - direct and indirect. Direct taxes are taxes on income and property. These include: income tax and income tax, property taxes, including taxes on property, including land and other real estate; tax on the transfer of profits and capital abroad and others. They are charged to a specific individual or legal entity.

Indirect taxes are taxes on goods and services. This is a value added tax; excise taxes (taxes directly included in the price of a product or service); for inheritance; for transactions with real estate and securities and others. They are partially or fully transferred to the price of the product or service.

Direct taxes are difficult to pass on to the consumer. Of these, the easiest thing to deal with is taxes on land and other real estate: they are included in rent and rent, and the price of agricultural products.

Indirect taxes are passed on to the final consumer depending on the degree of elasticity of demand for goods and services subject to these taxes. The less elastic the demand, the more of the tax is passed on to the consumer. The less elastic the supply, the less of the tax is passed on to the consumer, and the more is paid out of profits.

As is known, previously in financial science, when dividing taxes into direct and indirect, three criteria were used: by solvency, by the method of taxation and collection, and by the basis of shifting. Today, in modern conditions, these criteria for making effective management decisions in the field of taxation are insufficient. A more advanced tax classification system is detailed in Appendix 1.

The entire set of taxes, duties and other payments is grouped according to 12 criteria, but apparently this is not the limit.

Differences in taxes also depend on the nature of taxable income and expenses. The nature of these incomes and expenses, therefore, can also be a sign of tax classification. Of particular importance is the differentiation (classification) of taxes by source of taxation: production costs (cost); profit; gross profit; total income; net income, capital, etc.

Taxes differ depending on who levies them and what budget they go to, what special purpose have. For these reasons, taxes are accordingly divided into state and local, general and special. Despite the importance of these criteria and characteristics when classifying taxes, in financial and analytical practice the division of the entire set of taxes into two groups is still used: direct and indirect.

The division of taxes into direct and indirect continued for quite a long time. It has not lost its relevance today. Discussions went in two contradictory directions: “for” and “against”. So, for example, supporters of direct taxation of I.H. Ozerov and M.I. Friedman wrote back in the 20s of the 20th century: “According to general rule direct taxes provide more reliable and definite income, are more commensurate with the solvency of the population, and more accurately and clearly define the tax obligation of each payer than indirect taxes. Finally, direct taxes deal only with personal income payer and are completely passive in the production of national wealth” Lykova L.N., Taxes and taxation in Russia: Textbook. - M.: “Bek”., - 2001. - P. 19..

The arguments of supporters of indirect taxation were more clearly substantiated by Russian financiers M.N. Sobolev and L.V. Chodsky. M.N. Sobolev, for example, talks about three sides - the advantages of indirect taxation:

1. “These taxes, since they fall on consumer goods, are very profitable for the state. Their profitability is based precisely on their large consumption, measured in millions and tens of millions of poods, buckets and other units of measurement” Sobolev M.N. Essays on financial science, 2002. - pp. 124-125.

2. The second side is that indirect taxes included in the price of goods are paid unnoticed by consumers.

3. The third side of fiscal benefits is due to the fact that indirect taxes are included in the price of goods purchased by consumers when they have money in their pockets and cannot be accompanied by arrears, as happens with taxes on production (direct taxes).

Taxes may be collected in the following ways:

1) cadastral - (from the word cadastre - table, reference book) when the tax object is differentiated into groups according to a certain criterion. The list of these groups and their characteristics is entered into special directories. Each group has an individual tax rate. This method is characterized by the fact that the amount of tax does not depend on the profitability of the object.
An example of such a tax is the tax on vehicle owners. It is charged according to established rate from power vehicle, regardless of whether the vehicle is in use or idle.

2) based on the declaration. Declaration is a document in which the taxpayer provides calculation of income and tax on it. A characteristic feature of this method is that tax is paid after receipt of income and by the person receiving the income. An example is income tax.

3) at the source. This tax is paid by the person paying the income. Therefore, tax is paid before income is received, and the recipient of the income receives it reduced by the amount of tax.
For example, personal income tax. This tax is paid by the enterprise or organization where the individual works. Those. before payment, for example, wages The tax amount is deducted from it and transferred to the budget. The remaining amount is paid to the employee.

The types of taxes also differ depending on the nature of the tax rates.

The tax rate is the percentage or share of funds payable, or more precisely, the amount of tax per unit of taxable object (per ruble of income, per car, per ruble of property, etc.). Depending on tax rates, taxes are divided into: proportional, progressive and regressive.

A tax is called proportional if the tax rate is constant and does not depend on the amount of income or the scale of the object of taxation. In this case, we talk about fixed tax rates per unit of object.

With a progressive tax rate, the tax rate increases as the size of the object of taxation increases.

The regressive tax rate, on the contrary, decreases as the object of taxation increases. A regressive tax is introduced to stimulate the growth of income, profit, and property.

The tax rate may depend on the category to which the payer belongs, on what social group the citizen belongs to, or what size group the enterprise belongs to, but it does not and, in principle, cannot depend on who directly pays.

Fixed rates and their relative stability contribute to the development entrepreneurial activity, as they make it easier to predict its results.

The Law “On the Fundamentals of the Tax System in the Russian Federation” introduced a three-level taxation system for enterprises, organizations and individuals.

The first level is Russian federal taxes. They operate throughout the country and are regulated by all-Russian legislation, form the basis of the revenue side of the federal budget and, since these are the most profitable sources, they support financial stability budgets of the constituent entities of the Federation and local budgets.

The second level is taxes of the republics within the Russian Federation and taxes of territories, regions, autonomous regions, autonomous districts or regional taxes. Regional taxes are established by the representative bodies of the constituent entities of the Federation, based on all-Russian legislation. Some regional taxes are generally mandatory on the territory of the Russian Federation. In this case, regional authorities regulate only their rates within certain limits, tax benefits and collection procedure.

The third level is local taxes, that is, taxes of cities, districts, towns, etc. The concept of “district” from a tax perspective does not include an area within the city. Representative bodies (city Dumas) of the cities of Moscow and St. Petersburg have the authority to establish both regional and local taxes.

As in other countries, the most profitable sources are concentrated in the federal budget. Federal ones include: value added tax, profit tax of enterprises and organizations, excise taxes, customs duties. These taxes form the basis of the state's financial base.

The largest revenues for regional budgets come from property taxes legal entities. This basically corresponds to world practice, with the difference that in most countries there is no distinction between the property tax of legal entities and the property tax of individuals.

Among local taxes, large revenues are provided by: personal income tax, personal property tax, land tax, and a large group of other local taxes.

The budget structure of the Russian Federation, like many European countries, provides that regional and local taxes serve only as an addition to the revenue side of the respective budgets. The main part in their formation is deductions from federal taxes.

Fixed and regulating taxes, in full or in a firmly fixed percentage, go to lower budgets on a long-term basis. Taxes such as stamp duty, state duty, tax on property transferred by inheritance or gift, having federal status, are usually fully credited to local budgets.

The income tax of enterprises and organizations is divided between the federal, regional and local budgets.

Excise taxes, value added tax, and personal income tax are distributed between budgets, and depending on the circumstances, including the financial situation of individual territories, the percentages of deductions may vary. Standards are approved annually during the formation of the federal budget.

By manipulating tax rates, benefits and fines, changing tax conditions, introducing some taxes and eliminating others, the state creates conditions for the accelerated development of certain industries and productions, and contributes to solving pressing problems for society. A good example is promoting the development of small businesses and supporting them in every possible way.

Thus, we can conclude that from an economic point of view, taxes represent main tool redistribution of income and financial resources carried out by financial authorities. By examining the advantages and disadvantages of each form of taxation, financial science comes to the conclusion that only through a combination of direct and indirect taxation can a tax system be built that meets the fiscal interests of the state and the economic interests of taxpayers.

The main task tax regulation- concentration in the hands of the state and local budgets of the funds necessary to solve the problems of social, economic, scientific and technical development facing the people, the country, and industries as a whole.

CHAPTER 2. ROLE OF TAXES IN THE FORMATION OF THE COUNTRY’S BUDGET

2.1 Economic essence and significance of taxes

As the above excursion into the history of taxes shows, the emergence of taxation was caused by the emergence of the state and the state apparatus.

With the advent of the first state formations on earth, the need arose for the formation of material and financial sources their content and development. To achieve this, a variety of forms of extracting funds were used: imposing unbearable tribute on one’s own and conquered peoples (economic enslavement); indemnities; domains; regalia, etc. the most reliable and constant source of replenishment of the treasury, through which the state itself, standing on the side of protecting the interests of society, was supported, was tribute, the amount of which at different times and in different places was established depending on the political and socio-economic situation developing in society. Tribute became one of the first forms of tax.

The entire subsequent history of taxation shows that taxes are the most important and constant source of financial and material support for the state.

The fact that taxes are the most ancient phenomenon, existing as such in all times and eras, is indisputable, regardless of what forms the consciousness takes, and no matter what definitions science forms for the concept of “tax.” This already indicates that taxes are a historical phenomenon, a textbook (phenomenon) concept. Without taxes, no society exists, be it tribal or civilized society of the 21st century. Since this is so, then, consequently, the concept of “tax” in the associative scientific consciousness is a socially significant phenomenon, an objectively necessary process in any society, ensuring its steady development and improvement11 Yutkina T.F. Taxes and taxation. - M.-2002. P.12-13.

Despite its economic nature, taxation has not escaped ideological influence. The purpose of taxes varies depending on the state social development: if under capitalism taxes are mainly necessary to maintain the state apparatus and satisfy some social needs, then under socialism taxes were “one of the means of planned distribution and redistribution national income in the interests of communist construction."

In another work, K. Marx writes: “Tax is the mother’s breast that feeds the government. Tax is the fifth god next to property, family, order and religion."

In other words, the state cannot exist without collecting taxes: moreover, taxes are an organic part of the state. Where there is a state and state regulation of the economy, there is also taxation11 Bryzgalin A.V. Taxes and tax law.-M.,-2003.-P.30.

To demand the abolition of taxes today would mean to demand the destruction of society itself. The state, or more precisely, the government, cannot do anything for citizens if citizens do nothing for the state. You have to die and pay taxes everywhere, Franklin said.

We find, however, examples in history that in some states citizens, while paying taxes, at the same time benefited from income from the government. In ancient Rome, citizens received part of the spoils of war. In the canton of Berne, the government divided among citizens money bought with the blood of their compatriots22 Turgenev N.I. Experience in the theory of taxes - M. - 1937.-pp.10-11.

Becoming a spokesman for the interests of society, the state forms economic, social, environmental, demographic and other areas of foreign and domestic policy, which, in the conditions civil society turn into the direction of his activities and, accordingly, functional responsibilities. To carry out its functions, the state must have ownership of a portion of the gross domestic product (GDP) created in society over a certain period. In modern conditions, this right is enshrined in the constitutions of many countries. On the basis of this, laws are developed and adopted on specific types of taxes, which set out the forms and methods of calculation, as well as payment by payers of taxes, fees and other payments to the budget and extra-budgetary funds of the state.

The connection between taxes and the budget is two-way and inextricable.

Taxes, as the main element of budget revenues, provide financing for the entire structure of its expenditure items. In the budget process, priority remains with expenses, the amount of which predetermines the revenue side. The main disadvantage of budget balancing is the separate formation of the revenue and expenditure parts of the budget without the necessary economic justification(item-by-item relationship) between individual expenses and the possibility of providing an appropriate amount of income for them.

However, it should be especially emphasized that along with the impact of taxation on the budget process, the opposite effect also occurs: the state of the budget affects the development of taxation. Yes, Art. 9 of the Law on the Fundamentals of the Tax System provides that “the transfer of taxes to the budget is regulated by budget legislation.” Taxes and the budget are interdependent phenomena, that is, their connection is two-way and inseparable11 Bryzgalin A.V. Taxes and tax law.-M.,-2003.-S. 12-13.

2.2 Composition and structure of income in the budget system of the Russian Federation

According to Art. 10 of the Budget Code, the budget system of the Russian Federation consists of budgets of the following levels:

Federal budget and budgets of state extra-budgetary funds;

Budgets of constituent entities of the Russian Federation and budgets of territorial state extra-budgetary funds;

Local budgets, including:

Budgets of municipal districts, budgets of city districts, budgets of intracity municipalities of federal cities of Moscow and St. Petersburg;

Budgets of urban and rural settlements.11 Budget Code of the Russian Federation. - M.: “Omega-L”, 2005. - p. 13

The Budget Code of the Russian Federation establishes the composition of revenues at each budget level as a combination of its own tax and non-tax revenues, as well as gratuitous transfers.

Tax revenues of the federal budget include federal taxes and fees, the list and rates of which are determined by the Tax Code of the Russian Federation. Vrublevskaya O.V. etc. - Budget system of the Russian Federation. -M., 2003, p. 128-142

Federal taxes and fees are established by the Tax Code of the Russian Federation and are mandatory for payment throughout Russia.

3) Income tax

5) State duty

6) Water tax

8) Unified social tax

10) Inheritance and gift tax.

The budget revenues of the constituent entities of the Russian Federation are generated from their own and regulating tax revenues, with the exception of revenues transferred in the manner of regulation by the local budget.

Regional taxes and fees are established in accordance with the Tax Code, are put into effect by the laws of the constituent entities of the Federation and are obligatory for payment on the territory of the relevant constituent entities. These include:

1) Organizational property tax

2) Transport tax

3) Tax on gambling business

Taxes and fees established and put into effect in accordance with the Tax Code are recognized as local. of the Russian Federation by regulatory legal acts of representative bodies of local self-government and mandatory payment on the territory of the relevant municipalities. Local taxes and fees include:

1) land tax;

2) property tax for individuals.

Let us consider in more detail the main taxes, through which a significant part of tax revenues into the consolidated budget of the Russian Federation is provided.11 Romanovsky M.V., Vrublevskaya O.V. “Taxes and taxation.” - Peter, 2002, p. 173-206

The main place in the Russian tax system is occupied by indirect taxes, which include: value added tax, excise taxes, sales tax, customs duty. They occupy a decisive place in budget revenues.

Value added tax (VAT) is an indirect consumption tax that is levied on almost all types of goods and thus falls on the shoulders of the end consumer. On the territory of the Russian Federation, VAT was introduced in 1991. Today its share reaches 48% of all tax revenues of the budget. The amount of VAT intended for payment to the budget is calculated as the difference between the tax amounts calculated from the entire amount sold by the taxpayer for purchased goods, raw materials, materials, works and services.

The peculiarity of this tax is that if an accrual is made in one place (by the seller), then in another for the same amount a deduction must be made (by the buyer). Moreover, these two actions must occur in the same time period. Otherwise, for an indefinite period, the VAT turns into a turnover tax at a rate of 18%.

As a rule, the following are recognized as VAT taxpayers:

Organizations;

Persons who are payers of this tax in connection with the movement of goods across the customs border;

Individual entrepreneurs.

According to clause 1 of Article 146 of the Tax Code of the Russian Federation, the object of VAT taxation is: following operations:

Sales of goods (works, services) on the territory of the Russian Federation, including sales of collateral;

Transfer of property rights;

Transfer of goods on the territory of the Russian Federation (performance of work, provision of services) for one’s own needs, expenses for which are not deductible when calculating the organization’s income tax;

Carrying out construction and installation work for own consumption.

The tax legislation of the Russian Federation exempts a number of goods and services from VAT.

Article 149 of the Tax Code defines transactions that are not subject to taxation. In particular:

1) provision by the lessor of premises on the territory of the Russian Federation to foreign citizens or organizations accredited in the Russian Federation.

2) sale of goods, as well as transfer, implementation, provision of services for own needs on the territory of the Russian Federation: medical goods of domestic and foreign production according to the list approved by the Government of the Russian Federation, medical products, prosthetic and orthopedic products, medical services provided medical organizations and institutions, with the exception of cosmetic, veterinary and sanitary-epidemiological services;

The tax period for VAT is calendar month. For taxpayers with monthly (during a quarter) amounts of revenue from the sale of goods (works, services) excluding VAT, not exceeding 1 million rubles, the tax period is one quarter.

VAT taxation is carried out at 0%, 10%, 18%.

Taxpayers with monthly amounts of revenue from the sale of goods (work, services) during the quarter, excluding tax and sales tax, not exceeding 1 million rubles, have the right to pay tax based on the actual sale (transfer) of goods for the past quarter no later than 20 the th day of the month following the expired quarter.

Taxpayers who pay tax quarterly represent tax return no later than the 20th day of the month following the expired quarter.

When selling goods (works, services), the corresponding invoices are issued no later than 5 days from the date of shipment of the goods.

Excise taxes, like VAT, are a federal indirect tax that acts as a surcharge on the price of a product. Currently, they firmly hold third place in the revenues of the federal budget of the Russian Federation after VAT and customs duties; their share in the total amount of tax revenues was 19.2% in 2001, and 18.3% in 2002. 11 Romanovsky M.V. , Vrublevskaya O.V. Taxes and taxation - St. Petersburg. , 2003, p. 206

The Tax Code of the Russian Federation determines the range of goods subject to excise taxes:

Ethyl alcohol from all types of raw materials;

Alcohol products (vodka, wines, cognacs);

Tobacco products;

Passenger cars and motorcycles;

Automotive gasoline;

Motor oils for engines;

Straight-run gasoline.

Excise tax payers are organizations, individual entrepreneurs, as well as persons recognized as taxpayers in connection with the movement of goods across the customs border of the Russian Federation, determined in accordance with the Customs Code of the Russian Federation.

The following transactions are subject to excise taxation:

Sales on the territory of the Russian Federation by persons of excisable goods produced by them, including the transfer of ownership rights to excisable goods free of charge;

Sale of pledged items and transfer of excisable goods under an agreement on the provision of compensation or novation;

Use of petroleum products for their own needs by taxpayers who have a certificate for wholesale or wholesale-retail sales;

Receipt of petroleum products by taxpayers who have a certificate;

Import of excisable goods into the customs territory of the Russian Federation and other operations in accordance with Article 182, Chapter 22 of the Tax Code of the Russian Federation.

The tax period for excise tax payers is a calendar month. the calculated tax amount is reduced by the tax deductions established by the Tax Code of the Russian Federation. The amount of excise tax to be deducted must be highlighted in the payment documents and invoices presented by the supplier to the buyer of the goods.

Excise tax is paid based on the actual sale (transfer) for the expired tax period no later than the 25th day of the month following the reporting month.

It should be noted that with the introduction of Chapter 22 of the Tax Code of the Russian Federation “Excise Taxes”, the issues of legal regulation of the practice of applying excise taxes in the Russian Federation rose to a qualitative level new level, which is important for the state to make full use of the fiscal capabilities of this tax.

Another important source of the consolidated budget of the Russian Federation is the corporate income tax, which provides about 20% of all its revenues.

Corporate income tax refers to direct taxes and is the most important element tax system of the Russian Federation. By role in formation budget revenues income tax occupies a leading place, but its importance as a source of budget revenue is gradually changing with development Russian economy. In the early years economic reforms It was this tax that was the main one in federal budget revenues; its share in total revenues exceeded 50%.

Unlike the first stage of tax reform, in which income tax played a major role in the formation of state revenues, in subsequent years its share gradually decreased and this was economically natural, since it reflected the processes taking place in the Russian economy.

For the purpose of determining tax base For income tax, the organization must reduce the income received by the amount of expenses, with the exception of expenses not taken into account for income tax purposes. In this case, only justified and documented expenses are taken into account. Economically justified costs in monetary terms are considered justified.

From January 1, 2002, in accordance with the enacted Chapter 25 of the Tax Code of the Russian Federation, the base rate of corporate income tax was reduced from 35 to 24%. The reduction in the general tax rate is offset by the abolition of a number of benefits for various types activities and subjects of tax relations.

1) 10% - from the use, maintenance and rental of ships, aircraft and other vehicles and containers in connection with international transport;

2) 20% - from all other income, with the exception of income from securities.

1) 6% - on income in the form of dividends received from Russian organizations by Russian organizations and individuals - tax residents RF;

2) 15% - on income received in the form of dividends from Russian organizations by foreign organizations, as well as on income received in the form of dividends by Russian organizations from foreign organizations.

2.3 Tax revenues federal budget, their content

Each state, in order to implement its inherent functions, has income, which represents monetary or material resources received by the state in the process of distribution or redistribution of national income and national wealth. Initially, the sources of state income were personal duties, military spoils, taxes in kind and fees, i.e. Historically, throughout the world, government revenues consisted of in-kind income. As centralized states emerged in place of fragmented feudal principalities, the duties of the feudal lords were gradually replaced by monetary taxes and fees.

During the period of absolutism, a system of direct and indirect taxes developed, and the problem of separating the income of the monarch from the income of the state arose. In Russia, at the end of the 19th century, with the beginning of the work of the State Duma, the establishment of new types of taxes began to be discussed.

Currently, accumulating taxes in budget fund, the state finances the most important areas of life and activity of both society as a whole and individuals: healthcare, education, culture and art, law enforcement, public administration, investment activities in the areas of industry and Agriculture and much more.

It is very important to note that it is through tax revenue that the state manages to satisfy the various needs of its citizens. The share of tax revenues in the central budgets of developed countries is 80-90%. In Russia, according to the federal budget for 2007, the amount of tax revenues is about 70%.

The Tax Code of the Russian Federation defines tax as “a mandatory, individually gratuitous payment levied on organizations and individuals in the form of alienation of funds belonging to them under the right of ownership for economic management or operational management, for the purpose of financial support for the activities of the state and (or) municipalities.” Tax Code of the Russian Federation, part one of July 31, 1998 No. 146-FZ. part two of August 5, 2000 No. 117-FZ.- Art. 8.

Taxes are a complex category that has economic and legal significance. Considering the category “tax” from an economic point of view, it is quite difficult to distinguish it from other government exemptions and establish its difference from fees, duties and payments. Therefore, when determining the economic nature of a tax, the most important criterion is its essence, its belonging to the financial and budgetary system of society. The economic essence of taxes is characterized by the monetary relations that develop between the state and legal entities and individuals. These relations are objectively conditioned and have a specific social purpose - the mobilization of funds at the disposal of the state.

However, in practice, when determining the category of “tax”, it is its legal interpretation that becomes decisive. A scientific interpretation of the content of the category “tax” contributes to the correct establishment of norms and rules of tax legislation of countries that limit the payer’s right to property subject to alienation during taxation. Specific forms of manifestation of the category “tax” are the types of tax payments established by the legislative authorities. From the organizational and legal side, a tax is obligatory payment, entering the budget fund in the amounts specified by law and within the established time frame.

Currently, the prevailing view is that tax is a way of realizing the predominantly fiscal interests of the state.

A tax is usually considered as a mandatory contribution to the budget, levied in accordance with the law. When determining tax, some authors focus their attention on the facts of alienation of property in favor of the state.

The tax system is one of the most effective instruments of state economic policy. On the one hand, it ensures the formation of revenue sources for budgets of all levels. On the other hand, by changing the volume of withdrawals of financial resources of economic entities, the state influences the economic behavior of taxpayers, thereby realizing the regulatory function of taxes.

As you know, taxes perform two main functions - fiscal and regulatory. It is the functions performed that make it possible to determine the role of taxes in the economy and their place in the life of society.

The fiscal function of taxes determines the main purpose of taxes, since taxes in modern conditions are the main way to attract revenue to the state budget, the basis of its well-being.

The modern tax system of the Russian Federation came into force on January 1, 1992. based on the Law of the Russian Federation “On the Fundamentals of the Tax System in the Russian Federation”, adopted on December 27, 1991. The imperfection of this Law of the Russian Federation was associated, along with its many shortcomings, primarily with the lack of a unified legislative and regulatory framework taxation. In order to resolve the problems that have arisen in the tax system in the Russian Federation, part one of the Tax Code of the Russian Federation was introduced on January 1, 1999. Kosareva T.E. Taxation of individuals and legal entities. M.. 2005. - P. 120.

Government revenues are of great importance for the formation of a budget at any level. Income represents part of the country's national income, circulated through various types of cash receipts into the ownership of the state in order to create a financial base for the implementation of tasks and functions.

The sources and types of government revenues and the purpose of each of them are determined by the economic and legal system countries.

Considering the concept of a budget, it must be said that the budget occupies a central place in the financial system of any state; it is the financial plan of the state that has the force of law (a list of income and expenses) for the current (fiscal) year.

The Budget Code of the Russian Federation (BC RF) defines the budget as “a form of formation and expenditure of a fund of funds intended for financial support of the tasks and functions of the state and local government.”

Budget system - based on economic relations And state structure of the Russian Federation, a set of federal budgets, budgetary subjects of the Russian Federation, local budgets and budgets of state extra-budgetary funds regulated by legal norms.

According to Art. 10 of the Budget Code, the budget system of the Russian Federation consists of budgets of the following levels:

The federal budget and the budgets of state extra-budgetary funds;

Budgets of constituent entities of the Russian Federation and budgets of territorial state extra-budgetary funds;

Local budgets.

In Russia, at present, in the structure of federal budget revenues, the bulk are tax revenues (over 60%) and a smaller part, including customs duties, are non-tax revenues, including from the sale of state property.

2.4 Dynamics of tax revenues

Tax revenues of the federal budget are the main ones in their total volume and characterize the volume of the tax burden on the subjects economic activity. The total amount of taxes depends on the composition of taxes, tax rates, tax base and the extent of application of benefits. The amount of tax revenue also depends on a possible change in the classification of tax revenues and giving them the certainty of non-tax revenues.

Tax revenues of the federal budget include federal taxes and fees, the list and rates of which are determined by the Tax Code of the Russian Federation. Chernik D.G. Taxes and taxation. M., 2006. - P. 44.

Federal taxes and fees are established Tax Code RF and are obligatory for payment throughout Russia.

The list of these taxes includes:

1) Value added tax

3) Corporate income tax

4) Personal income tax

5) State duty

6) Water tax

7) Fee for the right to use fauna and aquatic biological resources

8) Unified social tax

9) Mineral extraction tax

10) Taxes provided for by special tax regimes

Tax revenues from federal taxes and fees, as well as taxes provided for by special tax regimes, are credited to the federal budget subject to the following standards:

corporate income tax at the rate established for crediting the specified tax to the federal budget - according to the standard of 100 percent;

corporate income tax (in terms of income of foreign organizations not related to activities in the Russian Federation through a permanent representative office, as well as in terms of income received in the form of dividends and interest on state and municipal securities) - according to the standard of 100 percent;

corporate income tax when implementing production sharing agreements concluded before the entry into force of Federal Law No. 225-FZ of December 30, 1995 “On Production Sharing Agreements” and not providing for special tax rates for crediting the specified tax to the federal budget and budgets of constituent entities Russian Federation - according to the standard 20 percent;

value added tax - according to the norm of 100 percent;

excise taxes on ethyl alcohol from food raw materials - according to the standard of 50 percent;

excise taxes on ethyl alcohol from all types of raw materials, with the exception of food - according to the standard of 100 percent;

excise taxes on alcohol-containing products - according to the standard of 50 percent;

excise taxes on tobacco products - according to the standard 100 percent;

excise taxes on motor gasoline, straight-run gasoline, diesel fuel, motor oils for diesel and carburetor (injection) engines - according to the standard 40 percent;

excise taxes on passenger cars and motorcycles - according to the standard of 100 percent;

excise taxes on excisable goods and products imported into the territory of the Russian Federation - according to the standard of 100 percent;

tax on the extraction of mineral resources in the form of hydrocarbon raw materials (combustible natural gas) - according to the standard of 100 percent;

tax on the extraction of mineral resources in the form of hydrocarbon raw materials (except for natural combustible gas) - according to the standard of 95 percent;

tax on mineral extraction (except for minerals in the form of hydrocarbons, natural diamonds and common minerals) - according to the standard of 40 percent;

tax on mineral extraction on the continental shelf of the Russian Federation, in the exclusive economic zone Russian Federation, outside the territory of the Russian Federation - according to the standard 100 percent;

regular payments for the extraction of mineral resources (royalties) upon implementation of production sharing agreements in the form of hydrocarbon raw materials (combustible natural gas) - according to the standard of 100 percent;

regular payments for the extraction of mineral resources (royalties) upon implementation of production sharing agreements in the form of hydrocarbons (with the exception of natural gas) - according to the standard of 95 percent;

regular payments for the extraction of mineral resources (royalties) on the continental shelf, in the exclusive economic zone of the Russian Federation, outside the territory of the Russian Federation when implementing production sharing agreements - according to the standard of 100 percent;

fee for the use of objects of aquatic biological resources (excluding internal water bodies) - according to the standard 70 percent;

fee for the use of objects of aquatic biological resources (for inland water bodies) - according to the standard of 100 percent;

water tax - according to the standard 100 percent;

single social tax at the rate established by the Tax Code of the Russian Federation in the part credited to the federal budget - according to the standard of 100 percent;

state duty (with the exception of state duty subject to credit to the budgets of constituent entities of the Russian Federation and local budgets and specified in Articles 56, 61.1 and 61.2 of the Budget Code of the Russian Federation) - according to the standard of 100 percent. Budget Code of the Russian Federation of July 31, 1998 No. 145-FZ (as amended on January 3, 2006). - Art. 50.

The main place in the Russian tax system is occupied by indirect taxes, which include: value added tax, excise taxes, and the mineral extraction tax has also become of great importance. They occupy a decisive place in the composition of budget revenues [see. Appendix 2].

The tax period for VAT is a calendar month. For taxpayers with monthly (during a quarter) amounts of revenue from the sale of goods (work, services) excluding VAT, not exceeding 2 million rubles, the tax period is one quarter.

Taxpayers are required to submit a tax return to the tax authority at their place of registration no later than the last day of the month following the reporting month.

It should be noted that with the introduction of Chapter 22 of the Tax Code of the Russian Federation “Excise Taxes”, the issues of legal regulation of the practice of applying excise taxes in the Russian Federation rose to a qualitatively new level, which is of great importance for the state to more fully use the fiscal capabilities of this tax.

The tax period is a calendar month.

The amount of tax on extracted mineral resources is calculated as a percentage of the tax base corresponding to the tax rate (Article 342 of the Tax Code of the Russian Federation).

Until recently, payments for the use of natural resources constituted a small share of federal budget revenues. So, in the late 90s. their share did not exceed 1-2%. This was explained by the fact that until recently most resource taxes went to the budgets of the constituent entities of the Russian Federation, and the rates for resource taxes were low. Since 2002 the situation has changed. Resource taxes have been streamlined and some of their rates have been increased. As a result, the share of these taxes increased to 15.4% of tax revenues in 2006, compared to 1.4% in 2000.

This situation seems natural, since it is the state that must fully appropriate and use natural resource rent in the interests of the entire society.

Another important source of the federal budget of the Russian Federation is the corporate income tax.

Corporate income tax is a direct tax and is an essential element of the tax system of the Russian Federation. This is one of the most complex taxes with frequently changing legislative framework. Its importance as a source of budget revenue is gradually changing as the Russian economy develops. In the first years of economic reforms, this tax was the main one in federal budget revenues, its share in total revenues exceeded 50%. In subsequent years, its share gradually decreased, and this was economically natural, since it reflected the processes taking place in the Russian economy. Now it provides about 6% of all federal budget revenues. [cm. Annex 1]

The modern nature of taxation of profits of organizations in the Russian Federation, in general, corresponds to the world level.

The object of taxation is the profit received by the taxpayer.

In order to determine the tax base for income tax, an organization must reduce the income received by the amount of expenses, with the exception of expenses that are not taken into account for income tax purposes. In this case, only justified and documented expenses are taken into account. Economically justified costs in monetary terms are considered justified.

Tax rates on the income of foreign organizations not related to activities in the Russian Federation through a permanent establishment are established in the following amounts:

3) 10% - from the use, maintenance and rental of ships, aircraft and other vehicles and containers in connection with international transport;

4) 20% - from all other income, with the exception of income from securities.

For income received in the form of dividends, the following rates apply:

3) 6% - on income in the form of dividends received from Russian organizations by Russian organizations and individuals - tax residents of the Russian Federation;

4) 15% - on income received in the form of dividends from Russian organizations by foreign organizations, as well as on income received in the form of dividends by Russian organizations from foreign organizations.

The tax is defined as the percentage share of the tax base corresponding to the tax rate under Article 274 of the Tax Code of the Russian Federation. Total tax amount tax period determined by the taxpayer independently, with the exception of cases where tax is withheld at the source of income.

Chapter 3. Improving tax revenues in Russia

3.1 Problems and ways to improve the main tax sources of federal budget revenue

The imperfection of the tax system is one of the factors on the way to the development of the economy and entrepreneurship. The tax system of the Russian Federation for a long time (during the 1990s) was a factor constraining the economic development of the country.

The scale of actual mobilization of revenues into the budget system, achieved at the cost of huge losses, for social economic development countries are, to put it mildly, unsatisfactory. Taxation in general is aimed at the current increase in tax revenues, which leads to the formation of an actually inflated total burden of assessed taxes, which even the average Russian taxpayer is unable to bear. This is one of the important reasons that about half of industrial enterprises in Russia are unprofitable, and the same number of profitable enterprises are low-profitable.

The unhealthy orientation of the Russian tax system towards indirect forms of taxation is another negative stereotype in tax policy. Up to 70% of all tax revenues to the budget come from indirect taxes on business. Such an imbalance in the tax structure in favor of inflationary taxes that are regressive in relation to consumer income, which are indirect taxes on business, does not exist in any developed country. High indirect taxes, being pricing factor, reduce effective demand, and therefore the volumes of production, sales and consumption of goods and services, which entails a reduction in tax revenues Seleznev A. Z. Budget system of the Russian Federation. - M., 2007. - 383 pp..

With an overall unfavorable tax regime, the shadow and preferential sectors of the economy are growing, which practically do not participate in the formation of government revenues. Tax policy focuses primarily on fiscal objectives, without adequately fulfilling the objectives of stimulating and regulating the economy.

Nguyen Xuan Thang in the book “Methodological approaches to the formation of tax revenues of the budget: Foreign experience” writes that, despite the many ways and methods of forecasting budget revenues, they are, as a rule, the result of improving known and fairly common general approaches to forecasting, including through an organic combination of several methods that Russia should take into account.

The development of the draft federal budget for 2008 and for the period up to 2010 was based on the results of budget policy achieved in the 2000s, as well as promising directions for the development of the budget system, aimed at increasing its level of balance.

The development of federal budget parameters in previous years was tested in the form of a financial plan, the experience of which was implemented for a three-year period - 2008-2010.

The change in the value of the main macroeconomic indicators predicted in 2008 will generally have a positive impact on the formation of federal budget revenues, as well as changes in the legislation of the Russian Federation on taxes and fees. Kachur O.V. Some aspects of tax policy // Economic analysis: theory and practice. - 2007. - No. 2. - P. 28.

Thus, starting from 2008, the procedure for taxing the income of organizations received in the form of dividends should be changed. Exemption from corporate income tax is provided for dividends received through the strategic participation of a Russian organization in a Russian or foreign organization paying dividends.

In terms of their size, the main sources of federal budget revenue are: value added tax, mineral extraction tax (MET), corporate income tax, customs duties. They account for approximately 85% of total budget revenues.

VAT receipts to the federal budget will be: Vasilyeva L.A. Federal budget revenues in 2008-2010 // Finance. - 2007. - No. 9. - P. 8.

In 2008 - 2168.5 billion rubles, including VAT on goods imported into the territory of the Russian Federation 872.3 billion rubles.

In 2009 - 2797 billion rubles, including VAT on goods imported into the territory of the Russian Federation 1006.4 billion rubles.

In 2010 - 3221.7 billion rubles, including VAT on goods imported into the territory of the Russian Federation 1149.4 billion rubles.

When planning VAT receipts for goods (work, services) sold on the territory of the Russian Federation, the specifics of calculating the tax payable to the budget established by tax legislation were taken into account.

Receipts from the payment of mineral extraction tax for the medium-term planning period are expected: in 2008 - 868.5 billion rubles, in 2009 - 851.9 billion rubles, in 2010 849.9 billion rubles. Vasilyeva L.A. Federal budget revenues in 2008-2010 // Finance. - 2007. - No. 9. - P. 10.

The difficulty of forecasting the mineral extraction tax lies in the fact that a very wide range of the species composition of mined minerals is subject to taxation.

Approval of the federal budget for three years in the form of a law undoubtedly has a number of advantages compared to a long-term one. financial plan, which, by its legal status, is more of a reference and information material that determines the main budget projections. Firstly, the law implies a guarantee of the implementation of selected areas of budget policy, measures state support economics and social programs. Secondly, it increases the responsibility of government bodies for performing the functions assigned to them. Kudrin A.L. The three-year budget is a budget for economic diversification. // Finance.- 2007.- No. 4.- P. 3.

On the other hand, when approving the characteristics of the federal budget in the form of a law, higher demands are placed on the quality of organization of the budget process, including stability public policy and its orientation towards solving strategic problems of socio-economic development, the reliability of macroeconomic forecasting. First of all, a high degree of confidence in stability is required economic conditions, both in the domestic and global markets. The significant degree of dependence of the federal budget's revenue sources on the global market, at least in the near future, creates quite high risks of meeting the parameters laid down in the federal budget.

3.2 Ways to improve tax revenues

In order to remove all tax barriers on the way economic growth and transforming the tax system into an effective taxation system, the Government of the Russian Federation has identified priority areas of tax policy:

Creation of a stable and clear tax system;

Formation of incentives to increase tax collection;

Creating favorable conditions for increasing production efficiency;

Strengthening budget revenues.

The main goal of tax policy is the constant search for ways to increase state tax revenues.

Therefore, the whole meaning of the ongoing tax reform (according to the Tax Code of the Russian Federation) can be reduced to several main positions.

1. Reducing the tax burden.

2. Reducing the number of taxes.

3. Reducing the number and streamlining of tax benefits.11 Aliev B.Kh. Taxes and taxation - M.-2004.-p.140

The new procedure for calculating VAT, which remains the largest tax on the federal budget, does not provide for fundamental changes. Gradual reduction of benefits, focus on international standards, streamlining taxation rules - this is a short list of changes determined by Chapter 21 of the Tax Code of the Russian Federation. An important measure aimed at stimulating investment was the introduction of a rule on the right to receive a refund of VAT paid on completed projects. capital construction(previously these amounts were included in the increase book value object). One of the problems in the application of VAT continues to be VAT refunds to exporters who apply a tax rate of 0%.

In order to stabilize the tax burden, from January 1, 2005. the rates of the unified social tax (hereinafter referred to as the Unified Social Tax) and insurance contributions to the Pension Fund of the Russian Federation were reduced.

This approach will ensure a real reduction in the unified social tax for employers in those industries where wages are low and who could not take advantage of the regressive tax scale.

Among the new aspects of tax payment, we note a system of clear and universal standard, social, professional and property tax deductions, as well as “exemption” of the majority of individuals from the need to submit income declarations to the tax authorities.

In order to stimulate the construction and purchase of housing by the population, including using mortgages, it is possible to increase property deduction from 600 thousand rubles. up to 1 million rubles - taking into account actual prices on average in the Russian Federation.

To bring wages “out of the shadows,” “the reform of the Unified Social Tax and the personal income tax must occur in one package.” The point is not only in the “flat scale” and low rate, but rather in tax deductions, or, more precisely, in non-taxable income, which, as a rule, developed countries can't be lower living wage, which is extremely unfair to low-paid segments of the population.

An entrepreneur, in principle, does not care whether he withholds 13.25 or 30% from an employee as a tax agent. The accrual of wages (UST) in excess of 15% is unacceptable for most entrepreneurs and forces the use of various schemes for evading this tax. The removal of wages from the shadows can be ensured not so much by a flat scale of personal income tax as by a more rational (than the Government proposes) regressive UST scale with effective rate no more than 15%. Part of the unified social tax must be paid by the employee (if the taxable minimum is increased) - with a corresponding deduction from the tax base for personal income tax3.

Serious changes as part of the tax reform occurred in excise taxes, especially in relation to excise taxes on petroleum products.

For the tax on property of legal entities, maximum abolition of benefits and reduction of the object of taxation are provided (by excluding inventories and costs).22 Romanovsky M.V. and Vrublevskaya O.V. Taxes and taxation. - St. Petersburg; 2003.-P.520

The list of taxes of the Russian Federation includes a real estate tax, which replaces three property tax: legal entities, individuals and land.

The very formulation of the question of reform is completely legitimate. Strengthening the state's revenue base is achieved throughout the world in the form of large-scale or partial tax reforms, by abolishing old and introducing new taxes, changing the tax base, changing the ratio of different types of taxes, manipulating progressive and proportional taxation. However, hasty tax cuts invariably lead to dire consequences. For example, the abolition of sales tax from January 1, 2004, which has proven itself as a source of replenishment of regional budgets. However, the burden of this turnover tax is mainly retail, was distributed between sellers and buyers in accordance with the ratio of elasticity of supply and demand. In this sense, it is much fairer than other taxes, the abolition of which no one is demanding. It's also worth remembering that the sales tax has replaced a number of truly harmful state and local taxes and fees, such as cleaning fees.

The tax on transactions with securities has also been abolished. It is replaced by a state duty in a much smaller amount and also with an upper limit. The fee for using the names “Russia” and “Russian Federation” is abolished; it is also replaced by a state duty, which must be paid once, and not pay the turnover tax, which existed, in fact, under the guise of this fee.

The ongoing tax reform is the main the most important factors ensuring economic growth, developing entrepreneurial activity, eliminating the shadow economy, attracting full-scale foreign investment.

Conclusion

The completed course work allows us to draw the following main conclusions.

Tax income includes federal, regional and local taxes and fees provided for by the tax legislation of the Russian Federation, as well as penalties and fines.

The largest share in tax revenues of the federal budget is made up of taxes on goods and services (VAT, excise taxes), and during the analyzed period the share decreases.

Taxes on the use of natural resources also occupy a significant place in the system of tax revenues of the federal budget.

In absolute terms, according to the results of the analysis, there was an increase in almost all main types of taxes. This growth was caused by factors such as: expansion of the tax base due to increased production of gross domestic product, inflation, and strengthening of the control activities of tax authorities.

By accumulating taxes in the budget fund, the state finances the most important areas of life and activity of both society as a whole and individuals: healthcare, education, culture and art, law enforcement, public administration, investment activities in the fields of industry and agriculture and much more. Thus, the state, through taxes, pays for the various needs of its citizens.

A very serious problem is the number of taxes in force in the country. Today in the Russian Federation there is also a three-level tax distribution system:

1) federal taxes and fees;

2) taxes and fees of the subjects of the Federation;

3) local taxes and fees.

In Russia, the main part of budget revenues comes from tax revenues, the share of which is more than 93%.

The need to maintain the volume of revenues of the budget system in modern conditions and reduce the tax burden on the economy requires intensifying work to further identify and use additional financial resources. In particular, the task is to further increase budget tax revenues by increasing the level of their collection, and this is facilitated by an improvement in the economic situation, the adoption of additional measures to administer tax revenues, and a reduction in the tax burden.

Strengthening the state's revenue base is achieved throughout the world in the form of large-scale or partial tax reforms, by abolishing old and introducing new taxes, changing the tax base, changing the ratio of different types of taxes, manipulating progressive and proportional taxation - which is how the improvement of tax revenues is achieved.

One of the main tasks in reforming the tax system is to improve tax legislation, ensure its stability, and increase its transparency and fairness.

In accordance with Federal Law No. 198-FZ dated July 24, 2007 “On the federal budget for 2008 and for the planning period until 2010,” the projected volume of federal budget revenues was approved in the amount of 6,644.4 billion rubles.

The change in the value of the main macroeconomic indicators predicted in 2008 will generally have a positive impact on the formation of federal budget revenues, as well as changes in the legislation of the Russian Federation on taxes and fees.

The approval of the federal budget for three years in the form of a law undoubtedly has a number of advantages compared to a long-term financial plan, which, by its legal status, is more of a reference and information material that determines the main budget projections. Firstly, the law implies a guarantee of the implementation of selected areas of budget policy, measures of state support for the economy and social programs. Secondly, it increases the responsibility of government bodies for performing the functions assigned to them.

List of used LiteratureRegulatory acts1. Budget Code of the Russian Federation of July 31, 1998 No. 145-FZ (as amended on January 3, 2006)2. Tax Code of the Russian Federation, part one of July 31, 1998 No. 146-FZ. part two of August 5, 2000 No. 117-FZ (as amended on May 17, 2007).3. Federal Law of December 26, 2005 No. 189-FZ “On the Federal Budget for 2006”.4. Federal Law of the Russian Federation of December 19, 2006 No. 238-FZ “On the Federal Budget for 2007.”5. Federal Law of July 24, 2007 No. 198-FZ “On the federal budget for 2008 and for the planning period until 2010.” Educational literature6. Aliev B.Kh. Taxes and taxation. M.: Finance and Statistics, 2006. - 416 p.7. Grinkevich L. S. State and municipal finances of Russia. - M.: KNORUS, 2007. - 560 p.8. Kosareva T.E. Taxation of individuals and legal entities. M.: Business press. 2005. - 240 p.9. Myslyaeva I. N. State and municipal finance. - M.: Infra-M, 2007. - 360 p.10. Neshtoy A. S. Finance: Textbook. - 7th ed., revised and supplemented. - M.: Dashkov i K, 2007. - 512 p.11. Seleznev A.Z. Budget system of the Russian Federation. - M.: Master, 2007. - 383 p.12. Finance: Textbook / Ed. A.G. Gryaznova, E.V. Markina. - M.: Finance and Statistics, 2004. - 344 p.13. Finance: Textbook / Ed. M. V. Romanovsky, O. V. Vrubel, B.M. Sabanti.- M.: Yurait-Izdat, 2006.- 464 p.14. Chernik D.G. Taxes and taxation - M.: MCFR, 2006. - 528 pp. Periodicals15. Bagirov A.V. Return of the prodigal deficit // Russian Business Newspaper. - 2007. - No. 5. - P. 7.16. Vasilyeva L.A. Federal budget revenues in 2008-2010 // Finance.- 2007.- No. 9.- pp. 8-10.17. Zevakin M. Yu. Mechanism for generating federal budget revenues from federal government profits unitary enterprises. // Finance and credit.- 2007.- No. 22.- P. 30-33.18. Kachur O.V. Some aspects of tax policy // Economic analysis: theory and practice. - 2007. - No. 2. - P. 28-33.19. Kudrin A.L. The three-year budget is a budget for economic diversification. Finance.- 2007.- No. 4.- P. 3-7.20. Netreba P. Taxes await the president's budget message. // Komersant.- 2007.- No. 34/P.- P. 3. Appendix Federal budget revenues (in the numerator - billion rubles, in the denominator - % of revenues)

Indicators	2006 (estimate)
Total income
Corporate income tax
Mineral extraction tax
External customs duties
Import duties
Other income

Introduction

Tax collection is an ancient function and one of the main conditions for the existence of the state and the development of society on the path to economic and social prosperity. Taxes appeared with the division of society into classes and the emergence of the state, as contributions from citizens necessary to maintain the state apparatus.

In order to overcome the negative consequences of the impact of taxes on economic development, an objective need arose to analyze the structure and dynamics of tax revenues in the country’s budget.

Today there is an urgent question about the need to generate tax revenues.

Taxes are the most important form of accumulation of funds by the budget. Without taxes there is no budget; maintaining the elasticity of the tax system is an indispensable condition for the balance of the state treasury.

The essence of taxation is the direct withdrawal by the state of a certain part of the gross social product in its favor for the formation of the budget, i.e. centralized financial resources of the state.

The connection between the budget and taxes is two-way and inextricable. Taxes, as the main element of budget revenues, provide financing for the entire structure and its expenditure items.

The role of taxes in the formation of state budget revenues is determined by specific weight indicators:

Tax revenues in the total amount of budget revenues;

A separate group of taxes (for example, direct or indirect) in the total amount of budget revenues;

A specific tax (for example, corporate income tax) in the total amount of budget revenues;

A separate group of taxes in the total amount of tax revenues;

A specific tax is the total amount of tax revenue.

These indicators, with varying degrees of detail, characterize the importance of taxes in the formation of state budget revenues in general and tax revenues in particular.

Among the most complex economic problems has emerged the problem of generating tax revenues, preventing their reduction, and searching for factors that influence them. The solution to such problems is of fundamental scientific and practical importance for building a stable budget and tax system, therefore the chosen topic of the course work is relevant.

The relevance of the chosen topic lies in the fact that in conditions of market relations, the tax system is one of the most important economic regulators, the basis of the financial mechanism of state regulation of the economy. It is the tax system that is currently the main subject of discussion about ways and methods of its reform.

The object of the study is tax revenues of the federal budget.

The purpose of the work is to analyze the composition and structure of tax revenues of the federal budget, to determine the factors on whose influence the volume of tax revenues received in the analyzed period depends.

In accordance with the purpose of the work, the following tasks were set and solved:

1. study of tax revenues of the federal budget and their content;

2. analysis of the structure and dynamics of tax revenues of the federal budget;

3. identification of the main problems and directions for improving tax revenues of the federal budget.

CHAPTER 1. THE MEANING OF THE ESSENCE OF TAXES. TAX SYSTEM OF THE RF

1.1 Taxes and their essence

The transition to market principles of economic management required the use of economic methods for managing social production, and the ineffectiveness of the previously used forms of mobilizing part of the net income of enterprises into the budget led to a radical change in the system of revenue receipts - it began to be built on the basis of tax payments, the relationship of enterprises with the budget was transferred to a legal basis regulated by law.

Taxes are mandatory fees levied by the state from business entities and citizens at a rate established by law. Taxes are paid by taxpayers to the budget of the appropriate level and state extra-budgetary funds on the basis of federal laws on taxes and acts of legislative bodies of the constituent entities of the Russian Federation, as well as by decision of local government authorities in accordance with their competence.

The economic essence of taxes is characterized by monetary relations between the state and legal entities and individuals. These monetary relations are objectively determined and have a specific purpose - the mobilization of funds at the disposal of the state. Therefore, tax can be considered as an economic category with two inherent functions: fiscal and economic. With the help of the first, a budget fund is formed; By implementing the second, the state influences production, stimulating or restraining its development, strengthening or weakening the accumulation of capital, expanding or reducing the effective demand of the population.

Specific forms of manifestation of the tax category are the types of tax payments established by the legislative authorities. From the organizational and legal side, a tax is a mandatory, individually gratuitous payment levied on organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management of funds for the purpose of financial support for the activities of the state and (or) municipalities received by the budget. fund in the amounts and established terms determined by law.

A set of different types of taxes, in the construction and methods of calculation of which certain principles are implemented, form the country’s tax system.

1.2. Functions of taxes

The function of a tax is a manifestation of its essence in action, a way of expressing its properties.3 Functions of taxes:

1Fiscal (budget) function - the formation of the revenue side of the state budget on the basis of stable and centralized collection of taxes turns the state itself into the largest economic entity. Thanks to this function, the state’s financial resources are formed, accumulated in the budget system and extra-budgetary funds and necessary for the implementation of its own functions (military defense, social, environmental, etc.).

2Control function - manifests itself in the possibility of quantitative reflection of tax revenues and their comparison with the needs of the state for financial resources. Thanks to it, the effectiveness of each tax channel and the tax “press” as a whole is assessed, and the need to make changes to the tax system and budget policy is identified. The control function of tax-financial relations manifests itself only under the conditions of the distribution function.

3 Distribution function - has a number of properties that characterize the versatility of its role in the reproduction process. This is, first of all, that initially the distribution function of taxes was purely fiscal in nature: to fill the state treasury in order to be able to support the army, the bureaucracy, and, over time, the social sphere (education, healthcare, etc.).

But as soon as the state considered it necessary to actively participate in the organization of economic life in the country, it acquired regulatory functions that were carried out through the tax mechanism. In tax regulation, stimulating and restraining subfunctions have appeared, as well as a subfunction for reproductive purposes. In a well-functioning tax system, all functions and subfunctions of taxes are implemented.

The stimulating subfunction of taxes is implemented through a system of benefits, exceptions, preferences, linked to the benefit-generating features of the taxable object. It manifests itself in a change in the object of taxation, a reduction in the tax base, and a reduction in the tax rate.

The current tax benefits for corporate profits are aimed at stimulating:

Financing costs for production development and non-production construction;

Small forms of entrepreneurship;

Employment of disabled people and pensioners;

Charitable activities in the socio-cultural and environmental spheres.

Preferences are established in the form of an investment tax credit and a targeted tax benefit to finance investment costs. A tax credit, like any credit, is provided on the terms of repayment and payment, formalized by an appropriate agreement between the enterprise and the regional tax authority.

A targeted tax benefit, unlike an investment tax credit, can be provided to any enterprise by the executive authorities of a constituent entity of the Russian Federation on a mutually beneficial basis, but within the limits of the amount of tax revenues to the regional budget. The procedure and conditions for provision are the same as for a tax credit.

The sub-function of reproductive purposes includes payments for water consumed by industrial enterprises, payments for the use of natural resources, contributions to road funds, for the reproduction of the natural resource base and forest income. These taxes have a clear sectoral affiliation.

Of particular importance is the differentiation of taxes by source of taxation: production costs (cost), profit. The correctness of income tax calculations requires knowledge of the composition of costs for the production and sale of products (works, services), and the procedure for generating financial results (profit or loss). Directly included in the cost are taxes used for the formation of road funds, transport tax, land tax, payments for the use of natural resources. resources.

When classifying taxes by objects of taxation, five groups are formed: property taxes, resource taxes (including land tax), taxes on income or profit, taxes on actions (economic acts, financial transactions, turnover) and others, covering some local taxes.

The provisions on the functions of the taxation system are still the subject of scientific discussions. The economic literature provides a variety of interpretations of tax functions. It would seem, what does the theoretical understanding of the functional purpose of the taxation system have to do with practice? Not everything is clear what the functions will be, the main thing is to fill the state treasury. The evolution of taxation gives a clear answer to this question - the economic situation of the country, the state of business and the level of well-being of individual citizens depend on the orientation towards one or another functional side of the process or phenomenon. If the taxation system adopted in the law is not focused on realizing the internal potential of the economic category “taxation,” then ultimately the role of such a system will turn out to be negative, despite all the repressive measures of tax administrations to ensure the country’s budget revenues.

The basic basis for the functional manifestation of the taxation system is the functions of finance as a general economic category of distribution. Two functions are generally recognized: distribution and control. Within each of them, a special functional specialization of tax relations is formed. This constitutes the starting methodological basis for the formulation of tax functions. The functions of the taxation system are, first of all, a theoretical assumption that these functions will reveal the social purpose of the tax as such: to provide state revenue without compromising business development.

However, the theoretical definition of functions does not mean that the tax system adopted in the law will operate in the direction specified by them. The functional capacity of the taxation system adopted in the law of a particular country is determined not only by science, but also by practice.

Among the tax functions, scientists usually name: fiscal, economic, redistributive, control, incentive, regulatory. These functions are presented both in the complete above-mentioned list and in the layout of individual ones. The economic function should immediately be excluded from the number of tax functions. Taxation is an economic category in itself. The forms of its practical use (types of taxes and the conditions for their operation) are revealed in the economic (financial) sphere, its role is also determined by economic parameters. The ultimate goals of taxation are to ensure the socio-economic functions of the state without prejudice to corporate personal economic interests. Consequently, endowing a tax with an economic function is a simple tautology of its internal essence. There is no need or scientific sense in this.

The analysis of the meaningfulness of interpretations of the functions of the taxation system can be facilitated by consideration of the positions of Russian scientists who constantly turn to research into theoretical and practical problems of taxation. In the textbook “Taxes and Taxation in Russia” (M.: Finstatinform, 1996), the author L.P. Okuneva gives a clear interpretation of tax functions: fiscal and distribution. The position of D.G. is ambiguous in comparison with the above-mentioned functions. Blueberry. By citing a lengthy quotation from the work of this scientist, we present the readers with the opportunity to evaluate for themselves his point of view on the functions, as he writes, of tax. “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 as an instrument of cost distribution and income redistribution is realized. This gives rise to the main distribution function of taxes, 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 the state's financial resources, accumulated in the budget system and extra-budgetary funds and necessary for the implementation of its own functions (defense, social, environmental, etc.). The formation of state budget revenues on the basis of stable and centralized collection of taxes 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 state’s needs 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, and the need to make changes to the tax system and budgetary policy is identified. The control function of tax-financial relations manifests itself only under the conditions of the distribution function. Thus, both functions in organic unity determine the effectiveness of tax-financial relations and budget 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 law on time and in full.

The tax distribution function has a number of properties that characterize the versatility of its role in the reproduction process. This is, first of all, that the initial distribution function of taxes was purely fiscal in nature. But since the state considered it necessary to actively participate in the organization of economic life, a regulatory feature has appeared in the country, which is carried out through the tax mechanism. In tax regulation there is a stimulating subfunction, as well as a subfunction for reproductive purposes.”

The functional purpose of the taxation system as a whole should extend to all its practical forms, if we follow the fundamental principles of taxation and proceed from the essential content of the economic categories “tax” and “taxation”. However, a set of specific tax forms (types of taxes and conditions for managing them) when developing a tax concept should be focused on the main goal - an even distribution of the fiscal and regulatory burden between payers and territories. In other words, the maximum possible balance should be established between groups of direct and indirect taxes. Indirect taxes have fiscal purposes, while direct taxes have stimulating purposes. Moreover, the functioning of each type of tax must be organized (to organize means to define in law an economically sound tax concept within the framework of a specific tax and provide it with appropriate methodological design in the instructions to the law), so that a relative balance of fiscal and regulatory tax functions is ensured. This is achieved by establishing the optimal ratio of direct and indirect taxes.

1.3 Structure and classification of taxes

The general principles of building the tax system, taxes, fees, duties and other obligatory payments are determined by the Law of the Russian Federation “On the Fundamentals of the Tax System in the Russian Federation” dated December 27, 1991 N 2118 - 1. The concept of “other payments” includes obligatory contributions to state extra-budgetary funds, such as such as the Pension Fund, the Medical Insurance Fund, the Social Insurance Fund.

In order to understand the essence of tax payments, it is important to determine the basic principles of taxation. As a rule, they are the same for taxation in any country and are as follows:

1. The level of the tax rate should be set taking into account the capabilities of the taxpayer, i.e. the level of income (principal tension).

2. Every effort must be made to ensure that income taxation is one-time in nature. Multiple taxation of income or capital is unacceptable. An example of the implementation of this principle is the replacement of the turnover tax, where turnover was taxed on an increasing curve, with VAT, where the newly created net product is taxed only once until it is sold (the principle of one-time tax payment).

3. Mandatory payment of taxes. The tax system should leave no doubt in the mind of the taxpayer about the inevitability of payment (the principle of obligation).

4. The system and procedure for paying taxes should be simple, understandable and convenient for taxpayers and economical for institutions collecting taxes (the principle of mobility).

5. The tax system must be flexible and easily adaptable to changing socio-political needs (the principle of efficiency).

6. The tax system must ensure the redistribution of generated GDP and be an effective instrument of state economic policy.

The modern tax system includes various types of taxes. Attempts to unify taxes and reduce the number of types have not yet been successful. Perhaps this happens because it is more convenient for governments, instead of one tax, to levy many smaller taxes, in which case tax collections become less noticeable and less sensitive to the population. With such a wide variety of taxes, bringing them into a specific system becomes of great managerial importance. We are talking about systematization, or classification of taxes, which is the division of taxes into groups according to certain criteria, characteristics and special properties.

Modern theory of taxation and in particular the theory of tax classification solves the following issues:

1. selection of criteria and features for the general tax classification system.

2. about the essential features (criteria) when dividing taxes into direct and indirect, into general and special, etc.

3. about status, i.e. about macro- and microsystem classification of taxes. We are talking about the territorial hierarchy of tax revenues to the consolidated budget of the state.

4. the problem of forming tax potential at the microeconomic level, i.e. the problem of withdrawing, assigning or including specific elements (rates, benefits, discounts, deductions, etc.) into the tax base of business entities.

5. scope of taxes, i.e. on shifting (moving), proportionality, progressiveness and regressiveness of taxes.

According to the mechanism of formation, taxes are divided into two types - direct and indirect. Direct taxes are taxes on income and property. These include: income tax and profit tax, property taxes, including taxes on property, including land and other real estate; tax on the transfer of profits and capital abroad and others. They are charged to a specific individual or legal entity.

Indirect taxes are taxes on goods and services. This is a value added tax; excise taxes (taxes directly included in the price of a product or service); for inheritance; for transactions with real estate and securities and others. They are partially or fully transferred to the price of the product or service.

Direct taxes are difficult for consumers to bear. Of these, the easiest thing to deal with is taxes on land and other real estate: they are included in rent and rent, and the price of agricultural products.

Indirect taxes are transferred to the final consumer depending on the degree of elasticity of demand for goods and services subject to these taxes. The less elastic the demand, the more of the tax is passed on to the consumer. The less elastic the supply, the less of the tax is passed on to the consumer, and the more is paid through profits.

As is known, previously in financial science, when dividing taxes into direct and indirect, three criteria were used: by solvency, by the method of taxation and collection, and by the basis of transfer. Today, in modern conditions, these criteria for making effective management decisions in the field of taxation are insufficient. A more expanded tax classification system is described in detail in Appendix 1.

The entire set of taxes, duties and other payments is grouped according to 12 criteria, but apparently this is not the limit.

Differences in taxes also depend on the nature of taxable income and expenses. The nature of these incomes and expenses, therefore, can also become a sign of tax classification. Of particular importance is the differentiation (classification) of taxes by source of taxation: production costs (cost); profit; gross profit; total income; net income, capital, etc.

Taxes also differ depending on who levies them, what budget they go to, and what purpose they have. For these reasons, taxes are accordingly divided into state and local, general and special. Despite the importance of these criteria and characteristics when classifying taxes, in financial and analytical practice the division of the entire set of taxes into two groups is still used: direct and indirect.

The division of taxes into direct and indirect continued for quite a long time. It has not lost its relevance today. Discussions went in two contradictory directions: “for” and “against”. So, for example, supporters of direct taxation of I.H. Ozerov and M.I. Friedman wrote back in the 20s of the 20th century: “As a general rule, direct taxes provide more reliable and definite income, are more commensurate with the solvency of the population, and more accurately and clearly define the tax liability of each payer than indirect taxes. Finally, direct taxes deal only with the personal income of the payer and are completely passive in the production of national wealth.”

The arguments of supporters of indirect taxation were more clearly substantiated by Russian financiers M.N. Sobolev and L.V. Chodsky. M.N. Sobolev, for example, talks about three sides - the advantages of indirect taxation:

1. “These taxes, since they fall on consumer goods, are very profitable for the state. Their profitability is based precisely on their large consumption, measured in millions and tens of millions of poods, buckets and other units of measurement."

2. The second side is that indirect taxes included in the price of goods are paid unnoticed by consumers.

3. The third side of fiscal benefits is due to the fact that indirect taxes are included in the price of goods purchased by consumers when they have money in their pockets and cannot be accompanied by arrears, as is the case with taxes on production (direct taxes).

Taxes may be collected in the following ways:

1) cadastral - (from the word cadastre - table, reference book) when the tax object is differentiated into groups according to a certain criterion. The list of these groups and their characteristics is recorded in special directories. Each group has an individual tax rate. This method is characterized by the fact that the amount of tax does not depend on the profitability of the object.
An example of such a tax is a tax on vehicle owners. It is levied at a set rate on the capacity of the vehicle, regardless of whether the vehicle is in use or idle.

2) on the basis of a declaration. Declaration is a document in which the taxpayer provides a calculation of income and tax on him. A characteristic feature of this method is that tax payment is made after receipt of income and by the person receiving the income. An example is income tax.

3) at the source. This tax is paid by the person paying the income. Therefore, tax is paid upon receipt of income, and the recipient of income receives it reduced by the amount of tax.
For example, personal income tax. This tax is paid by the enterprise or organization where the individual works. Those. additional payments, for example, wages, the amount of tax is deducted from it and transferred to the budget. The remaining amount is paid to the employee.

The types of taxes also differ depending on the nature of the tax rates.

The tax rate is the percentage or share of funds payable, or more precisely, the amount of tax per unit of taxable object (per ruble of income, per car, per ruble of property, etc.). Depending on tax rates, taxes are divided into: proportional, progressive and regressive.

A tax is called proportional if the tax rate is constant and does not depend on the amount of income or on the scale of the object of taxation. In this case, we talk about fixed tax rates per unit of object.

With a progressive tax rate, the tax rate increases as the size of the object of taxation increases.

The regressive tax rate, on the contrary, decreases as the object of taxation increases. A regressive tax is introduced to stimulate the growth of income, profit, and property.

The tax rate may depend on the category to which the payer belongs, on what social group the citizen belongs to, or what size group the enterprise belongs to, but it does not and, in principle, cannot depend on who directly pays.

The fixed rate and their relative stability contribute to the development of entrepreneurial activity, as they make it easier to predict its results.

The Law “On the Fundamentals of the Tax System in the Russian Federation” introduced a three-level taxation system for enterprises, organizations and individuals.

The first level is federal taxes in Russia. They operate throughout the country and are regulated by all-Russian legislation, form the basis of the revenue portion of the federal budget and, since these are the most profitable sources, they support the financial stability of the budgets of the constituent entities of the Federation and local budgets.

The second level is taxes of the republics within the Russian Federation and taxes of territories, regions, autonomous regions, autonomous districts or regional taxes. Regional taxes are established by the representative bodies of the constituent entities of the Federation, based on all-Russian legislation. Some regional taxes are generally binding on the territory of the Russian Federation. In this case, regional authorities regulate only their rates within certain limits, tax benefits and collection procedures.

The third level is local taxes, that is, taxes of cities, districts, towns, etc. The concept of “district” for tax purposes does not include an area within the city. Representative bodies (city councils) of the cities of Moscow and St. Petersburg have the authority to establish both regional and local taxes.

As in other countries, the most profitable sources are concentrated in the federal budget. The federal ones include: value added tax, profit tax of enterprises and organizations, excise taxes, customs duties. These taxes create the basis of the state's financial base.

The largest revenues for regional budgets come from the property tax of legal entities. This basically corresponds to world practice, with the difference that in most countries there is no distinction between the property tax of legal entities and the property tax of individuals.

Among local taxes, large revenues are provided by: personal income tax, personal property tax, land tax, and a large group of other local taxes.

The budget structure of the Russian Federation, like many European countries, provides that regional and local taxes serve only as an addition to the revenue side of the corresponding budgets. The main part in their formation is deductions from federal taxes.

Fixed and regulatory taxes, in full or in a firmly fixed percentage, go to lower budgets on a long-term basis. Taxes such as stamp duty, state duty, tax on property transferred by inheritance or gift, having federal status, are usually fully credited to local budgets.

The income tax of enterprises and organizations is divided between the federal, regional and local budgets.

Excise taxes, value added tax, and personal income tax are distributed between budgets, and depending on the circumstances, including the financial situation of individual territories, the percentages of deductions may vary. Standards are approved annually during the formation of the federal budget.

By manipulating tax rates, benefits and fines, changing the terms of taxation, introducing some and eliminating others, the state creates conditions for the accelerated development of certain industries and industries, and contributes to solving pressing problems for society. A good example is promoting the development of small businesses and supporting them in every possible way.

Thus, we can conclude that from an economic point of view, taxes represent the main instrument for the redistribution of income and financial resources carried out by financial authorities. By examining the advantages and disadvantages of each form of taxation, financial science comes to the conclusion that only through a combination of direct and indirect taxation can a tax system be built that meets the fiscal interests of the state and the economic interests of taxpayers.

The main task of tax regulation is to concentrate in the hands of the state and local budgets the funds necessary to solve the problems of social, economic, scientific and technical development facing the people, the country, and industries as a whole.

CHAPTER 2. ROLE OF TAXES IN THE FORMATION OF THE COUNTRY’S BUDGET

2.1 Economic essence and significance of taxes

As the above excursion into the history of taxes shows, the emergence of taxation was caused by the emergence of the state and the state apparatus.

With the appearance of the first state formations on earth, the need arose to form material and financial sources for their maintenance and development. For this purpose, a variety of forms of extracting funds were used: imposing unbearable tribute on one’s own and conquered peoples (economic enslavement); contributions; domains; regalia, etc. the most reliable and constant source of replenishment of the treasury, through which the state itself, standing on the side of protecting the interests of society, was supported, was tribute, the amount of which at different times and in different places was established depending on the political and socio-economic situation developing in society. Tribute became one of the first forms of tax.

The entire subsequent history of taxation shows that taxes are the most important and constant source of financial and material support for the state.

The fact that taxes are the most ancient phenomenon, existing as such in all times and eras, is indisputable, no matter what forms the consciousness takes, and no matter what definitions science gives to the concept of “tax.” This already indicates that taxes are a historical phenomenon, a textbook concept. Without taxes, there is no society, be it a traditional society or a civilized society of the 21st century. Since this is so, then, therefore, the concept of “tax” in your associative scientific consciousness represents a socially significant phenomenon, an objectively necessary process in any society, ensuring its steady development and improvement1.

Despite its economic nature, taxation did not escape ideological influence. The purpose of taxes varies depending on the state of social development: if under capitalism taxes are mainly necessary to maintain the state apparatus and satisfy some social needs, then under socialism taxes were “one of the means of planned distribution and redistribution of national income in the interests of communist construction."

In another work, K. Marx writes: “Tax is the mother’s breast that feeds the government. Tax is the fifth god next to property, family, order and religion.”

In other words, the state cannot exist without collecting taxes: moreover, taxes are an organic part of the state. Where there is a state and state regulation of the economy, there is also taxation1.

To demand the abolition of taxes now would mean to demand the destruction of society itself. The state, or more precisely, the government, cannot do anything for citizens if citizens do nothing for the state. You have to die and pay taxes everywhere, Franklin said.

We find, however, examples in history that in some states citizens, while paying taxes, at the same time benefited from income from the government. In ancient Rome, citizens received part of the spoils of war. In the canton of Berne, the government divided among citizens the money purchased with the blood of their compatriots2.

Becoming a spokesman for the interests of society, the state forms economic, social, environmental, demographic and other areas of foreign and domestic policy, which in the conditions of civil society turn into the direction of its activities and, accordingly, functional responsibilities. To carry out its functions, the state must have ownership rights to part of the gross domestic product (GDP) created in society over a certain period. In modern conditions, this right is enshrined in the constitutions of many countries. On the basis of this, laws are developed and adopted on specific types of taxes, which set out the forms and methods of calculation, as well as the payment by payers of taxes, fees and other payments to the budget and extra-budgetary funds of the state.

The connection between taxes and the budget is two-way and inextricable.

Taxes, as the main element of budget revenues, provide financing for the entire structure of its expenditure items. In the budget process, priority remains with expenses, the magnitude of which determines the revenue side. The main disadvantage of budget balancing is the separate formation of the revenue and expenditure parts of the budget without the necessary economic justification (line-item correlation) between individual expenses and the ability to provide the appropriate amount of income for them.

However, it should be especially emphasized that along with the impact of taxation on the budget process, the opposite effect also occurs: the state of the budget affects the development of taxation. Yes, Art. 9 of the Law on the Fundamentals of the Tax System provides that “the transfer of taxes to the budget is regulated by budget legislation.” Taxes and the budget are interdependent phenomena, that is, their connection is two-way and inseparable1.

2.2 Composition and structure of income in the budget system of the Russian Federation

According to Art. 10 of the Budget Code, the budget system of the Russian Federation consists of budgets at the following levels:

Federal budget and budgets of state extra-budgetary funds;

Budgets of the constituent entities of the Russian Federation and budgets of territorial state extra-budgetary funds;

Local budgets, including:

Budgets of municipal districts, budgets of city districts, budgets of intra-city municipalities of federal cities of Moscow and St. Petersburg;

Budgets of urban and rural settlements.1

The Budget Code of the Russian Federation establishes the composition of revenues at each budget level as a combination of its own tax and non-tax revenues, as well as gratuitous transfers.

In Russia, the main part of budget revenues comes from tax revenues, the share of which is more than 93%.

Federal taxes and fees are established by the Tax Code of the Russian Federation and are mandatory for payment throughout the territory of Russia.

3) Income tax

5) State duty

6) Water tax

8) Unified social tax

10) Inheritance and gift tax.

The budget revenues of the constituent entities of the Russian Federation are generated from their own and regulating tax revenues, with the exception of revenues transferred in the manner of regulation by the local budget.

Regional taxes and fees are established in accordance with the Tax Code, are put into effect by the laws of the constituent entities of the Federation and are obligatory for payment on the territory of the relevant constituent entities. These include:

1) Organizational property tax

2) Transport tax

3) Tax on gambling business

Taxes and fees established and put into effect in accordance with the Tax Code are recognized as local. RF regulatory legal acts of representative bodies of local self-government and mandatory payment on the territory of the relevant municipalities. Local taxes and fees include:

1) land tax;

2) property tax for individuals.

Let us take a closer look at the main taxes, which provide a significant portion of tax revenues to the consolidated budget of the Russian Federation.1

The main place in the Russian tax system is occupied by indirect taxes, which include: value added tax, excise taxes, sales tax, customs duty. They occupy a decisive place in budget revenues.

Value added tax (VAT) is an indirect consumption tax that is levied on almost all types of goods and thus falls on the shoulders of the end consumer. In the Russian Federation, VAT was introduced in 1991. Today its share reaches 48% of all tax revenues of the budget. The amount of VAT intended for payment to the budget is calculated as the difference between the tax amounts calculated from the entire amount sold by the taxpayer for purchased goods, raw materials, materials, works and services.

The peculiarity of this tax is that if an accrual is made in one place (by the seller), then in another place a deduction must be made for the same amount (by the buyer). Moreover, these two actions must occur in the same time period. Otherwise, for an indefinite period, VAT turns into a turnover tax at a rate of 18%.

As a rule, VAT payers are:

Organizations;

Persons who are payers of this tax in connection with the movement of goods across the customs border;

Individual entrepreneurs.

According to clause 1 of Article 146 of the Tax Code of the Russian Federation, the following operations are recognized as objects of VAT taxation:

Sales of goods (works, services) on the territory of the Russian Federation, including sales of collateral;

Transfer of property rights;

Transfer of goods on the territory of the Russian Federation (performance of work, provision of services) for one’s own needs, expenses for which are not deductible when calculating the organization’s income tax;

Carrying out construction and installation work for own consumption.

Tax legislation of the Russian Federation exempts a number of goods and services from VAT.

Article 149 of the Tax Code defines transactions that are not subject to taxation. In particular:

1) provision by the lessor of premises on the territory of the Russian Federation to foreign citizens or organizations accredited in the Russian Federation.

2) sale of goods, as well as transfer, implementation, provision of services for own needs on the territory of the Russian Federation: medical goods of domestic and foreign production according to the list approved by the Government of the Russian Federation, medical products, prosthetic and orthopedic products, medical services provided by medical organizations and institutions, with the exception of cosmetic, veterinary and sanitary-epidemiological services;

The tax period for VAT is a calendar month. For taxpayers with monthly (during a quarter) amounts of revenue from the sale of goods (works, services) excluding VAT, not exceeding 1 million rubles, the tax period is one quarter.

VAT taxation is carried out at 0%, 10%, 18%.

Taxpayers have the right to pay tax on a monthly basis during the quarter from the sale of goods (work, services) excluding tax and sales tax, not exceeding 1 million rubles, based on the actual sale (transfer) of goods for the past quarter no later than the 20th day of the month , following the expired quarter.

Taxpayers who pay taxes quarterly submit a tax return no later than the 20th day of the month following the end of the quarter.

When selling goods (works, services), the corresponding invoices are issued no later than 5 days from the date of shipment of the goods.

Excise taxes, like VAT, are a federal indirect tax that acts as a surcharge on the price of a product. Currently, in the federal budget of the Russian Federation, they firmly hold third place after VAT and customs duties; their share in the total amount of tax revenues was 19.2% in 2001, and 18.3% in 2002. 1

The Tax Code of the Russian Federation determines the range of goods subject to excise taxes:

Ethyl alcohol from all types of raw materials;

Alcohol products (vodka, wines, cognacs);

Tobacco products;

Passenger cars and motorcycles;

Automotive gasoline;

Motor oils for engines;

Straight-run gasoline.

Excise tax payers are organizations, individual entrepreneurs, as well as persons recognized as taxpayers in connection with the movement of goods across the customs border of the Russian Federation, determined in accordance with the Customs Code of the Russian Federation.

The following transactions are subject to excise taxation:

Sales of excisable goods produced by them on the territory of the Russian Federation by persons, including the transfer of ownership rights to excisable goods free of charge;

Sale of collateral and transfer of excisable goods under an agreement on the provision of compensation or novation;

Use of petroleum products for their own needs by taxpayers who have a certificate of wholesale or wholesale-retail sales;

Receipt of petroleum products by taxpayers who have a certificate;

Import of excisable goods into the customs territory of the Russian Federation and other operations in accordance with Article 182, Chapter 22 of the Tax Code of the Russian Federation.

The tax period for excise taxpayers is a calendar month. the calculated tax amount is reduced by the tax deductions established by the Tax Code of the Russian Federation. The amount of excise tax to be deducted must be highlighted in payment documents and invoices presented by the supplier to the buyer of the goods.

Excise payment is made based on the actual sale (transfer) for the expired tax period no later than the 25th day of the month following the reporting month.

It should be noted that with the introduction of Chapter 22 of the Tax Code of the Russian Federation “Excise Taxes”, the issues of legal regulation of the practice of applying excise taxes in the Russian Federation rose to a qualitatively new level, which is important for the state to more fully use the fiscal capabilities of this tax.

Another important source of the consolidated budget of the Russian Federation is the corporate income tax, which provides about 20% of all its revenues.

Corporate income tax is a direct tax and is an important element of the tax system of the Russian Federation. In terms of its role in the formation of budget revenues, income tax occupies a leading place, but its importance as a source of budget income is gradually changing as the Russian economy develops. In the first years of economic reforms, this tax was the main one in federal budget revenues, its share in total revenues exceeded 50%.

Unlike the first stage of tax reform, in which income tax played a major role in the formation of state revenues, in subsequent years its share gradually decreased and this was economically natural, since it reflected the processes taking place in the Russian economy.

The modern nature of taxation of profits of organizations in the Russian Federation, in general, corresponds to the world level.

In order to determine the tax base for income tax, the organization must reduce the income received by the amount of expenses, with the exception of expenses not taken into account for profit tax purposes. In this case, only justified and documented expenses are taken into account. Economically justified costs in monetary terms are considered justified.

From January 1, 2002, in accordance with the enacted Chapter 25 of the Tax Code of the Russian Federation, the base rate of corporate profit tax was reduced from 35 to 24%. The reduction in the general tax rate is compensated by the abolition of a number of benefits for various types of activities and subjects of tax relations.

1) 10% - from the use, maintenance and rental of ships, aircraft and other vehicles and containers in connection with international transport;

2) 20% - from all other income, with the exception of income from securities.

1) 6% - on income in the form of dividends received from Russian organizations by Russian organizations and individuals - tax residents of the Russian Federation;

2) 15% - on income received in the form of dividends from Russian organizations by foreign organizations, as well as income received in the form of dividends by Russian organizations from foreign organizations.

2.3 Tax revenues of the federal budget, their content

Each state, in order to implement its inherent functions, has revenues, which are monetary or material resources received by the state in the process of distribution or redistribution of national income and national wealth. Initially, the sources of state income were personal duties, military spoils, taxes and fees in kind, i.e. Historically, throughout the world, state revenues consisted of natural income. As centralized states emerged in place of fragmented feudal principalities, the duties of the feudal lords were gradually replaced by monetary taxes and fees.

During the period of absolutism, a system of direct and indirect taxes developed, and the problem of separating the income of the monarch from the income of the state arose. In Russia, at the end of the 19th century, with the beginning of the work of the State Duma, the establishment of new types of taxes began to be discussed.

Currently, by accumulating taxes in the budget fund, the state finances the most important areas of life and activity of both society as a whole and individuals: healthcare, education, culture and art, law enforcement, public administration, investment activities in the fields of industry and agriculture and much more.

It is very important to note that it is through tax revenue that the state manages to satisfy the various needs of its citizens. The share of tax revenues in the central budgets of developed countries is 80-90%. In Russia, according to the federal budget for 2007, the amount of tax revenues is about 70%.

The Tax Code of the Russian Federation defines tax as “a mandatory, individually gratuitous payment levied on organizations and individuals in the form of alienation of their economic management or operational management of funds for the purpose of financial support for the activities of the state and (or) municipalities.”

Taxes are a complex category that has economic and legal significance. Considering the category of “tax” from an economic point of view, it is quite difficult to distinguish it from other government seizures and establish its difference from fees, duties and payments. Therefore, when determining the economic nature of a tax, the most important criterion is its essence, its belonging to the financial and budgetary system of society. The economic essence of taxes is characterized by the monetary relations that develop between the state and legal entities and individuals. These relations are objectively conditioned and have a specific social purpose - the mobilization of funds at the disposal of the state.

However, in practice, it is its legal interpretation that acquires decisive importance when determining the category of “tax”. A scientific interpretation of the content of the category “tax” contributes to the correct establishment of norms and rules of tax legislation of countries that limit the payer’s right to property subject to alienation during taxation. Specific forms of manifestation of the category “tax” are the types of tax payments established by the legislative authorities. On the organizational and legal side, tax is a mandatory payment received by the budget fund in the amounts specified by law and within the established time frame.

Currently, the prevailing view is tax as a way of realizing the predominantly fiscal interests of the state.

Tax is usually considered as a mandatory contribution to the budget, levied in accordance with the law. When determining tax, some authors focus their attention on the facts of alienation of property in favor of the state.

The tax system is one of the most effective instruments of economic policy of the state. On the one hand, it ensures the formation of revenue sources for budgets of all levels. On the other hand, by changing the volume of withdrawals of financial resources of economic entities, the state influences the economic behavior of taxpayers, thereby realizing the regulatory function of taxes.

As is known, taxes perform two main functions - fiscal and regulatory. It is the functions performed that make it possible to determine the role of taxes in the economy and their place in the life of society.

The fiscal function of taxes determines the main purpose of taxes, since taxes in modern conditions are the main way to attract revenue to the state budget, the basis of its well-being.

The modern tax system of the Russian Federation came into force on January 1, 1992. based on the Law of the Russian Federation “On the Fundamentals of the Tax System in the Russian Federation”, adopted on December 27, 1991. The imperfection of this Law of the Russian Federation was associated, along with its many shortcomings, primarily the absence of a unified legislative and regulatory framework for taxation. In order to resolve the problems that have arisen in the tax system in the Russian Federation, part one of the Tax Code of the Russian Federation was introduced on January 1, 1999.

Government revenues are of great importance for the formation of budgets at any level. Revenues represent part of the country's national income, converted through various types of cash receipts into the ownership of the state in order to create a financial base for the implementation of tasks and functions.

The sources and types of government revenues and the purpose of each of them are determined by the economic and legal system of the country.

Considering the concept of a budget, it must be said that the budget occupies a central place in the financial system of any state; it is the financial plan of the state that has the force of law (list of income and expenses) for the current (fiscal) year.

The Budget Code of the Russian Federation (BCRF) defines the budget as “a form of formation and expenditure of a fund of funds intended for financial support of the tasks and functions of the state and local government.”

The budget system is a set of federal budgets, budgetary entities of the Russian Federation, local budgets and budgets of state extra-budgetary funds, based on economic relations and the state structure of the Russian Federation, regulated by the rules of law.

According to Art. 10 of the Budget Code, the budget system of the Russian Federation consists of budgets at the following levels:

The federal budget and the budgets of state extra-budgetary funds;

Budgets of constituent entities of the Russian Federation and budgets of territorial state extra-budgetary funds;

Local budgets.

In Russia, at present, in the structure of federal budget revenues, the bulk is tax revenue (over 60%) and a smaller part, including customs duties, is non-tax, including from the sale of state property.

2.4 Dynamics of tax revenues

Tax revenues of the federal budget are the main ones in their total volume and characterize the volume of the tax burden on economic entities. The total amount of taxes depends on the composition of taxes, tax rates, tax base and the scale of application of benefits. The amount of tax revenue also depends on a possible change in the classification of tax revenues and giving them the certainty of non-tax revenues.

Tax revenues of the federal budget include federal taxes and fees, the list and rates of which are determined by the Tax Code of the Russian Federation.

Federal taxes and fees are established by the Tax Code of the Russian Federation and are mandatory for payment throughout the territory of Russia.

The list of these taxes includes:

1) Value added tax

3) Corporate income tax

4) Personal income tax

5) State duty

6) Water tax

7) Fee for the right to use wildlife and aquatic biological resources

8) Unified social tax

9) Mineral extraction tax

10) Taxes provided for by special tax regimes

Tax revenues from federal taxes and fees, as well as taxes provided for by special tax regimes, are credited to the federal budget subject to the following standards:

corporate income tax at the rate established for crediting the specified tax to the federal budget - according to the standard of 100 percent;

corporate income tax (in terms of income of foreign organizations not related to activities in the Russian Federation through a permanent representative office, as well as in terms of income received in the form of dividends and interest on state and municipal securities) - according to the standard of 100 percent;

income tax of organizations when implementing production sharing agreements concluded before the entry into force of Federal Law No. 225-FZ of December 30, 1995 “Production Sharing Agreements” and not providing for special tax rates for crediting the specified tax to the federal budget and the budgets of the constituent entities of the Russian Federation, - according to standard 20 percent;

value added tax - according to the norm of 100 percent;

excise taxes on ethyl alcohol from food raw materials - according to the standard of 50 percent;

excise taxes on ethyl alcohol from all types of raw materials, with the exception of food - according to the standard of 100 percent;

excise taxes on alcohol-containing products - according to the standard of 50 percent;

excise taxes on tobacco products - according to the standard 100 percent;

excise taxes on automobile gasoline, straight-run gasoline, diesel fuel, motor oils for diesel and carburetor (injection) engines - according to the standard of 40 percent;

excise taxes on cars and motorcycles - according to the standard of 100 percent;

excise taxes on excisable goods and products imported into the territory of the Russian Federation - according to the norm of 100 percent;

tax on the extraction of mineral resources in the form of hydrocarbon raw materials (combustible natural gas) - according to the standard of 100 percent;

tax on the extraction of mineral resources in the form of hydrocarbon raw materials (with the exception of combustible natural gas) - according to the standard of 95 percent;

tax on mineral extraction (except for minerals in the form of hydrocarbons, natural diamonds and common minerals) - at a rate of 40 percent;

tax on the extraction of mineral resources on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation, outside the territory of the Russian Federation - according to the standard of 100 percent;

regular payments for the extraction of mineral resources (royalties) when fulfilling production sharing agreements in the form of hydrocarbon raw materials (combustible natural gas) - according to the standard of 100 percent;

regular payments for the extraction of mineral resources (royalties) upon implementation of production sharing agreements in the form of hydrocarbon raw materials (with the exception of natural gas) - according to the standard of 95 percent;

regular payments for the extraction of mineral resources (royalties) on the continental shelf, in the exclusive economic zone of the Russian Federation, outside the territory of the Russian Federation when implementing production sharing agreements - according to the standard of 100 percent;

fee for the use of objects of aquatic biological resources (excluding inland water bodies) - according to the standard of 70 percent;

fee for the use of objects of aquatic biological resources (for inland water bodies) - according to the standard 100 percent;

water tax - according to the standard 100 percent;

unified social tax at the rate established by the Tax Code of the Russian Federation in part credited to the federal budget - according to the standard of 100 percent;

state duty (with the exception of state duty subject to credit to the budgets of the constituent entities of the Russian Federation and local budgets and specified in Articles 56, 61.1 and 61.2 of the Budget Code of the Russian Federation) - according to the standard of 100 percent.

The main place in the Russian tax system is occupied by indirect taxes, which include: value added tax, excise taxes, and the mineral extraction tax has also become of great importance. They occupy a decisive place in the composition of budget revenues [see. Appendix 2].

The tax period for VAT is a calendar month. For taxpayers with monthly (during a quarter) amounts of revenue from the sale of goods (works, services) excluding VAT, not exceeding 2 million rubles, the tax period is one quarter.

Taxpayers are required to submit a tax return to the tax authority at their place of registration no later than the last day of the month following the reporting month.

It should be noted that with the introduction of Chapter 22 of the Tax Code of the Russian Federation “Excise Taxes”, the issues of legal regulation of the practice of applying excise taxes in the Russian Federation rose to a qualitatively new level, which is of great importance for the state to more fully use the fiscal capabilities of this tax.

The tax period is a calendar month.

The tax amount for extracted mineral resources is calculated as a percentage of the tax base corresponding to the tax rate (Article 342 of the Tax Code of the Russian Federation).

Until recently, payments for the use of natural resources constituted a small share of federal budget revenues. So, in the late 90s. their share did not exceed 1-2%. This was explained by the fact that until recently most resource taxes went to the budgets of the constituent entities of the Russian Federation, and the rates for resource taxes were low. Since 2002 the situation has changed. Resource taxes have been streamlined and some of their rates have been increased. As a result, the share of these taxes increased to 15.4% of tax revenues in 2006 compared to 1.4% in 2000.

This situation seems natural, since it is the state that must fully appropriate and use natural resource rent in the interests of the entire society.

Another important source of the federal budget of the Russian Federation is the corporate income tax.

Corporate income tax is a direct tax and is an important element of the tax system of the Russian Federation. This is one of the most complex taxes with a frequently changing legislative framework. Its importance as a source of budget income is gradually changing as the Russian economy develops. In the first years of economic reforms, this tax was the main one in federal budget revenues, its share in total revenues exceeded 50%. In subsequent years, its share gradually decreased, and this was economically natural, since it reflected the processes taking place in the Russian economy. Now it provides about 6% of all federal budget revenues. [cm. Annex 1]

The modern character of taxation of profits of organizations in the Russian Federation, in general, corresponds to the world level.

The object of taxation is the profit received by the taxpayer.

In order to determine the tax base for income tax, the organization must reduce the income received by the amount of expenses, with the exception of expenses not taken into account for profit tax purposes. In this case, only justified and documented expenses are taken into account. Economically justified costs in monetary terms are considered justified.

Tax rates on income of foreign organizations not related to activities in the Russian Federation through a permanent establishment are established in the following amounts:

3) 10% - from the use, maintenance and rental of ships, aircraft and other vehicles and containers in connection with international transport;

4) 20% - from all other income, with the exception of income from securities.

For income received in the form of dividends, the following rates apply:

3) 6% - on income in the form of dividends received from Russian organizations by Russian organizations and individuals who are tax residents of the Russian Federation;

4) 15% - on income received in the form of dividends from Russian organizations by foreign organizations, as well as income received in the form of dividends by Russian organizations from foreign organizations.

The tax is determined as a percentage share of the tax base corresponding to the tax rate under Article 274 of the NKRF. The tax amount at the end of the tax period is determined by the taxpayer independently, with the exception of cases where the tax is withheld at the source of income.

Chapter 3. Improving Russia's tax revenues

3.1 Problems and ways to improve the main tax sources of federal budget revenue

The imperfection of the tax system is one of the factors on the path to the development of the economy and entrepreneurship. The tax system of the Russian Federation for a long time (during the 1990s) was a factor constraining the economic development of the country.

The scale of actual mobilization of revenues into the budget system, achieved at the cost of huge losses, for the socio-economic development of the country, to put it mildly, is unsatisfactory. Taxation in general is aimed at the current increase in tax revenues, which leads to the formation of an actually inflated total burden of accrued taxes, which even the average Russian citizen is unable to bear taxpayer. This is one of the important reasons that about half of industrial enterprises in Russia are unprofitable, and the same number of profitable enterprises are low-profitable.

The unhealthy orientation of the Russian tax system towards indirect forms of taxation is another negative stereotype in tax policy. Up to 70% of all tax revenues to the budget come from indirect taxes on business. Such an imbalance in the tax structure in favor of inflationary taxes that are regressive in relation to consumer income, which are indirect taxes on business, does not exist in any developed country. High indirect taxes, being a pricing factor, reduce effective demand, and therefore the volume of production, sales and consumption of goods and services, which entails a reduction in tax revenues.

With an overall unfavorable tax regime, the shadow and preferential sectors of the economy are growing, which practically do not participate in the formation of government revenues. Tax policy is focused primarily on fiscal goals, failing to properly fulfill the tasks of stimulating and regulating the economy.

Nguyen Xuan Thang in the book “Methodological approaches to the formation of budget tax revenues: foreign experience” writes that, despite the many ways and methods of forecasting budget revenues, they are, as a rule, the result of improving known and fairly common general approaches to forecasting, including through organic a combination of several techniques that Russia must take into account.

Strengthening the revenue side of the budget.

The development of the draft federal budget for 2008 and for the period up to 2010 was based on the results of budget policy achieved in the 2000s, as well as promising directions for the development of the budget system, aimed at increasing its level of balance.

The development of federal budget parameters in previous years was tested in the form of a financial plan, the experience of which was implemented for a three-year period - 2008-2010.

Thus, starting from 2008, the procedure for taxing the income of organizations received in the form of dividends should be changed. Exemption from corporate income tax is provided for dividends received through the strategic participation of a Russian organization in a Russian or foreign organization paying dividends.

In terms of their size, the main sources of federal budget revenue are: value added tax, mineral extraction tax (MET), corporate profit tax, customs duties. They account for approximately 85% of total budget revenues.

VAT receipts to the federal budget will be:

In 2008 - 2168.5 billion rubles, including VAT on goods imported into the territory of the Russian Federation 872.3 billion rubles.

In 2009 - 2797 billion rubles, including VAT on goods imported into the territory of the Russian Federation 1006.4 billion rubles.

In 2010 - 3221.7 billion rubles, including VAT on goods imported into the territory of the Russian Federation 1149.4 billion rubles.

When planning VAT receipts for goods (work, services) sold on the territory of the Russian Federation, the specifics of calculating the tax payable to the budget established by tax legislation were taken into account.

Receipts from the payment of mineral extraction tax for the medium-term planning period are expected: in 2008 – 868.5 billion rubles, in 2009 – 851.9 billion rubles, in 2010 – 849.9 billion rubles.

The complexity of forecasting the mineral extraction tax lies in the fact that a very wide range of the species composition of mined minerals is subject to taxation.

On the other hand, with the approval of the characteristics of the federal budget in the form of a law, higher demands are placed on the quality of organization of the budget process, including the stability of state policy and its orientation towards solving strategic problems of socio-economic development, and the reliability of macroeconomic forecasting. First of all, a high degree of confidence in the stability of economic conditions, both in the domestic and global markets, is necessary. The significant degree of dependence of the revenue sources of the federal budget on the global market, at least in the near future, creates quite high risks of meeting the parameters laid down in the federal budget.

3.2 Ways to improve tax revenues

In order to remove all tax barriers to economic growth and transform the tax system into an effective taxation system, the Government of the Russian Federation has identified priority areas of tax policy:

Creation of a stable and clear tax system;

Formation of incentives to increase tax collection;

Creating favorable conditions to increase production efficiency;

Strengthening budget revenues.

The main goal of tax policy is the constant search for ways to increase tax revenues of the state.

Therefore, the entire meaning of the ongoing tax reform (according to the Tax Code of the Russian Federation) can be reduced to several main positions.

1. Reducing the tax burden.

2. Reducing the number of taxes.

3. Reducing the number and streamlining of tax benefits.1

The new procedure for calculating VAT, which remains the largest tax on the federal budget, does not provide for fundamental changes. A gradual reduction of benefits, orientation towards international standards, streamlining of taxation rules - this is a short list of changes determined by Chapter 21 of the Tax Code of the Russian Federation. An important measure aimed at stimulating investment was the introduction of a rule on the right to receive a refund of VAT paid on completed capital construction projects (previously, these amounts were attributed to the increase in the book value of the object). One of the problems in the application of VAT continues to be the refund of VAT to exporters who apply a tax rate of 0%.

In order to stabilize the tax burden, from January 1, 2005. the rates of the unified social tax (hereinafter referred to as the Unified Social Tax) and insurance contributions to the Pension Fund of the Russian Federation were reduced.

This approach will ensure a real reduction in the unified social tax for employers in those industries where wages are low and who could not take advantage of the regressive tax scale.

Among the new aspects of tax payment, we note a system of clear and universal standard, social, professional and property tax deductions, as well as the “exemption” of the bulk of individuals from the need to submit income declarations to the tax authorities.

In order to stimulate the construction and purchase of housing by the population, including using mortgages, it is possible to increase the property deduction from 600 thousand. rub. up to 1 million rubles - taking into account actual prices on average in the Russian Federation.

To bring wages “out of the shadows,” “the reform of the Unified Social Tax and the personal income tax must occur in one package.” The point is not only about the “flat scale” and low rate, but rather about tax deductions, or, more precisely, about non-taxable income, which, as a rule, in developed countries cannot be below the subsistence level, which is extremely unfair to low-paid segments of the population.

An entrepreneur, in principle, does not care whether he withholds 13.25 or 30% from an employee as a tax agent. The accrual of wages (UST) in excess of 15% is unacceptable for most entrepreneurs and forces the use of various schemes for evading this tax. The removal of wages from the shadows can be ensured not only by a flat scale of personal income tax, but by a more rational (than the Government proposes) regressive UST scale with an effective rate of no more than 15%. Part of the unified social tax must be paid by the employee (if the taxable minimum is increased) - with a corresponding deduction from the tax base for personal income tax3.

Serious changes within the framework of tax reform occurred in excise taxes, especially in relation to excise taxes on petroleum products.

For the tax on property of legal entities, a maximum abolition of benefits and a reduction in the object of taxation are provided (by excluding inventories and costs).2

The list of taxes of the Russian Federation includes a real estate tax, which replaces three property taxes: legal entities, individuals and land.

The very formulation of the question of reform is completely legitimate. Strengthening the revenue base of the state is achieved throughout the world in the form of large-scale or partial tax reforms, by eliminating old and introducing new taxes, changing the tax base, changing the ratio of different types of taxes, manipulating progressive and proportional taxation. However, hasty tax cuts invariably lead to dire consequences. For example, the abolition of sales tax from January 1, 2004, which has proven itself as a source of replenishment of regional budgets. At the same time, the burden of this turnover tax, mainly on retail trade, was distributed between sellers and buyers in accordance with the ratio of the elasticity of supply and demand. In this sense, it is much fairer than other taxes, the abolition of which no one demands. It should also be remembered that the sales tax has replaced a number of truly harmful regional and local taxes and fees, such as territorial cleaning fees.

The tax on transactions with securities has also been abolished. It is replaced by a state duty of a much smaller size and also with an upper limiter. The fee for using the names “Russia” and “Russian Federation” is abolished; it is also replaced by a state duty, which must be paid once, rather than paying a collection tax, which existed, in fact, under the guise of this fee.

The ongoing tax reform is one of the most important factors in ensuring economic growth, developing entrepreneurial activity, eliminating the shadow economy, and attracting full-scale foreign investment to Russia.

Conclusion

The completed course work allows us to draw the following main conclusions.

Tax income includes federal, regional and local taxes and fees provided for by the tax legislation of the Russian Federation, as well as penalties and fines.

The largest share in tax revenues of the federal budget is made up of taxes on goods and services (VAT, excise taxes), and during the analyzed period the share decreases.

Taxes on the use of natural resources also occupy a significant place in the system of tax revenues of the federal budget.

In absolute terms, according to the results of the analysis, there was an increase in almost all main types of taxes. This growth was caused by factors such as: expansion of the tax base due to increased production of gross domestic product, inflation, and strengthening of the control activities of tax authorities.

By accumulating taxes in the budget fund, the state finances the most important areas of life and activity of both society as a whole and individuals: healthcare, education, culture, and art, law enforcement, public administration, investment activities in the fields of industry and agriculture, and much more. Thus, the state, through taxes, pays for the various needs of its citizens.

A very serious problem is the number of taxes in force in the country. Today, the territory of the Russian Federation also provides for a three-level tax distribution system:

1) federal taxes and fees;

2) taxes and fees of the subjects of the Federation;

3) local taxes and fees.

In Russia, the main part of budget revenues comes from tax revenues, the share of which is more than 93%.

The need to maintain the volume of revenues of the budget system in modern conditions and reduce the tax burden on the economy requires intensifying work to further identify and use additional financial resources. In particular, the task is to further increase budget tax revenues by increasing the level of their collection, and this is facilitated by an improvement in the economic situation, the adoption of additional measures to administer tax revenues, and a reduction in the tax burden.

Strengthening the revenue base of the state is achieved throughout the world in the form of large-scale or partial tax reforms, by abolishing old and introducing new taxes, changing the tax base, changing the ratio of different types of taxes, manipulating progressive and proportional taxation - which is how the improvement of tax revenues is achieved.

One of the main tasks in the field of reforming the tax system is to improve tax legislation, ensure its stability, and increase its transparency and correctness.

In accordance with Federal Law No. 198-FZ of July 24, 2007 “On the federal budget for 2008 and for the planning period until 2010,” the projected volume of federal budget revenues was approved in the amount of 6,644.4 billion rubles.

The change in the value of the main macroeconomic indicators predicted in 2008 will generally have a positive impact on the formation of federal budget revenues, as well as changes in the legislation of the Russian Federation on taxes and fees.

The approval of the federal budget for three years in the form of a law, undoubtedly, has a number of advantages compared to the long-term financial plan, which, by its legal status, is more of a reference and information material that determines the main budget projections. Firstly, the law implies a guarantee of the implementation of selected areas of budget policy, government support for the economy and social programs. Secondly, it increases the responsibility of government bodies for performing the functions assigned to them.

List of used literature

Regulations

1. Budget Code of the Russian Federation of July 31, 1998 No. 145-FZ (as amended on January 3, 2006)

2. Tax Code of the Russian Federation, part one of July 31, 1998 No. 146-FZ. part two dated August 5, 2000 No. 117-FZ (as amended on May 17, 2007).

4. Federal Law of the Russian Federation of December 19, 2006 No. 238-FZ “On the Federal Budget for 2007”.

5. Federal Law of July 24, 2007 No. 198-FZ “On the federal budget for 2008 and for the planning period until 2010.”

Educational literature

6. Aliev B.Kh. Taxes and taxation. M.: Finance and Statistics, 2006. – 416 p.

7. Grinkevich L. S. State and municipal finances of Russia. - M.: KNORUS, 2007. - 560 p.

8. Kosareva T.E. Taxation of individuals and legal entities. M.: Business press. 2005. – 240 p.

9. Myslyaeva I. N. State and municipal finances. - M.: Infra-M, 2007. - 360 p.

10. Neshitoy A. S. Finance: Textbook. - 7th ed., revised and supplemented. - M.: Dashkov i K, 2007. - 512 p.

11. Seleznev A. Z. Budget system of the Russian Federation. - M.: Master, 2007. - 383 p.

12. Finance: Textbook / Ed. A.G. Gryaznova, E. V. Markina. - M.: Finance and Statistics, 2004. - 344 p.

13. Finance: Textbook / Ed. M V. Romanovsky, O. V. Vrubel, B. M. Sabanti.- M.: Yurait-Izdat, 2006.- 464 p.

14. Chernik D.G. Taxes and taxation - M.: MCFR, 2006. – 528 p.

Periodicals

15. Bagirov A.V. Return of the prodigal deficit // Russian Business Newspaper. - 2007. - No. 5. - P. 7.

16. Vasilyeva L.A. Revenues of the federal budget in 2008-2010 // Finance.- 2007.- No. 9.- pp. 8-10.

17. Zevakin M. Yu. Mechanism for generating federal budget revenues from the profits of federal state unitary enterprises. // Finance and credit.- 2007.- No. 22.- P. 30-33.

18. Kachur O.V. Some aspects of tax policy // Economic analysis: theory and practice. - 2007. - No. 2. - P.28-33.

19. Kudrin A.L. The three-year budget is a budget for economic diversification. Finance.- 2007.- No. 4.- P. 3-7.

20. Netreba P. Taxes await the president’s budget message. // Komersant.- 2007.- No. 34/P.- P. 3.

Application

Federal budget revenues (numerator – billion rubles, denominator – % of revenues)

Indicators 2006 (estimate) 2007 2008 2009 Total income 6159.1/100.0 6965.3/100.0 6905.6/100 7464.0/100.0 Corporate income tax 444, 4/7.2 571.0/8.2 539.0/7.8 560.2/7.5 Unified Social Tax 310.4/5.0 368.8/5.3 422.1/6.1 475, 5/6.4 VAT 1534.5/24.9 2071.8/29.7 2168.5/34.0 2797/40.5 Excise taxes 107.5/1.7 126.7/1.8 140.1 /2.0 155.8/2.1 Mineral extraction tax 1127.7/18.3 1037.7/14.9 905.4/13.1 806.1/10.8 External customs duties 1935.9 /31.4 1998.8/28.7 1681.8/24.4 1494.1/20.0 Import customs duties 325.6/5.3 395.3/5.7 475.7/6.9 559 .1/7.5 Other income 373.1/6.1 395.1/5.7 394.6/5.7 393.7/5.3

• Financial activity of the state. general characteristics financial law
  • The concept of "finance". Financial system of the Russian Federation
  • Contents and principles financial activities states
  • Financial law: concept, subject, method, sources
  • Financial and legal norms and financial and legal relations
• Financial control in the Russian Federation
  • Financial control: concept, objectives and principles
  • Kinds financial control and the bodies implementing it
  • Legal basis audit in the Russian Federation
  • Financial control methods
• Budget legal relations in the Russian Federation
  • The concept of "budget". Subject and sources of budget law
  • Budget system of the Russian Federation
  • Off-budget funds
  • Budget revenues and budget expenses
  • Budget process
• Government revenues
  • State revenues: concept and basis of legal regulation
  • Classification of state revenues, sources and forms of circulation
  • Tax and non-tax revenues
• Government spending
  • Government spending: concept, types and principles
  • Legal forms of implementation government spending
  • Expenditure obligations of public territorial entities
• Taxes and tax legal relations
  • Taxes and fees: concept and functions
  • Subject, method, structure, principles and sources tax law
  • Tax classification
  • Tax legal relations
• Public credit and public debt
  • State credit ( government lending)
  • State debt
• State insurance
  • Insurance: essence, types and functions. State insurance as a type compulsory insurance
  • State insurance: content and legal support
  • Types of insurance that have a state basis
• Legal basis of banking
  • Banking system of the Russian Federation
  • Basic Bank operations. Bank deposits(deposits)
  • Central Bank of the Russian Federation (Bank of Russia)
  • Banking regulation and supervision
• Bank loan and loans from the Bank of Russia
  • Bank loan: concept and financial and legal characteristics
  • Bank loan agreement
  • Bank of Russia loans
• Monetary system and monetary policy of the Russian Federation
  • The concepts of "money" and " monetary system»
  • Monetary policy Russian Federation: legislative reinforcement
• Legal basis of money circulation
  • The concept " money turnover»
  • Cash circulation ( money turnover)
  • Non-cash money circulation
  • Methods of regulating money circulation
• Legal basis for settlements in the Russian Federation
  • The concept of “accounting relations”. Structure of the settlement network in the Russian Federation
  • Cash and non-cash payments. Cash transactions
  • Payment system. Procedure for making money transfers
  • Settlement operations credit institutions
  • Forms of payment: legal confirmation
• Currency regulation and exchange control
  • Currency regulation and currency legal relations
  • Currency operations
  • Currency control: concept and content

Tax and non-tax revenues

TO tax revenue includes income from federal taxes and fees provided for by the legislation of the Russian Federation on taxes and fees, including taxes provided for by special tax regimes, regional and local taxes, as well as penalties and fines on them (taxes are discussed in a separate topic).

For example, according to Art. 50 of the Budget Code of the Russian Federation, tax revenues from the following federal taxes and fees, taxes provided for by special tax regimes are credited to the federal budget:

• corporate income tax at the rate established for crediting the specified tax to the federal budget - according to the standard of 100%;
• corporate income tax (in terms of income of foreign organizations not related to activities in the Russian Federation through a permanent representative office, as well as in terms of income received in the form of dividends and interest on state and municipal securities) - according to the standard of 100%;
• corporate income tax when implementing production sharing agreements concluded before the entry into force of the Federal Law of December 30, 1995 No. 225-FZ “On Production Sharing Agreements” (hereinafter referred to as the Federal Law “On Production Sharing Agreements”) and not providing for special tax rates for crediting the specified tax to the federal budget and budgets of the constituent entities of the Russian Federation - according to the standard of 20%;
• value added tax - according to the standard 100%;
• excise taxes on ethyl alcohol from food raw materials - according to the standard of 50%;
• excise taxes on ethyl alcohol from all types of raw materials, with the exception of food - according to the standard 100%;
• excise taxes on alcohol-containing products - according to the standard 50%;
• excise taxes on tobacco products - according to the standard 100%;
• excise taxes on passenger cars and motorcycles - according to the standard of 100%;
• excise taxes on excisable goods and products imported into the territory of the Russian Federation - according to the standard of 100%;
• tax on the extraction of mineral resources in the form of hydrocarbon raw materials (combustible natural gas) - according to the standard of 100%;
• tax on the extraction of mineral resources in the form of hydrocarbon raw materials (except for natural combustible gas) - according to the standard of 100%;
• tax on mineral extraction (except for minerals in the form of hydrocarbons, natural diamonds and common minerals) - according to the standard of 40%;
• tax on mineral extraction on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation, outside the territory of the Russian Federation - according to the standard of 100%;
• regular payments for the extraction of mineral resources (royalties) upon implementation of production sharing agreements in the form of hydrocarbon raw materials (combustible natural gas) - according to the standard of 100%;
• regular payments for the extraction of mineral resources (royalties) upon implementation of production sharing agreements in the form of hydrocarbon raw materials (with the exception of natural gas) - according to the standard of 95%;
• regular payments for the extraction of mineral resources (royalties) on the continental shelf, in the exclusive economic zone of the Russian Federation, outside the territory of the Russian Federation when implementing production sharing agreements - according to the standard of 100%; fee for the use of objects of aquatic biological resources (excluding inland water bodies) - according to the standard of 20%;
• fee for the use of objects of aquatic biological resources (for inland water bodies) - according to the standard of 20%;
• water tax - according to the standard 100%;
• state duty (with the exception of state duty subject to credit to the budgets of the constituent entities of the Russian Federation and local budgets) - according to the standard of 100%.

Tax revenues of constituent entities of the Russian Federation and municipalities are regulated similarly. In particular, to tax revenues of the budgets of the constituent entities of the Russian Federation includes income from the following regional taxes (Article 56 of the Budget Code of the Russian Federation):

• corporate property tax - according to the standard 100%;
• tax on gambling business - according to the standard 100%;
• transport tax - according to the standard 100%, etc.

TO tax revenues of settlement budgets include (Article 61 of the Budget Code of the Russian Federation) tax revenues from the following local taxes established by representative bodies of settlements in accordance with the legislation of the Russian Federation on taxes and fees:

• land tax - according to the standard 100%;
• property tax for individuals - according to the norm of 100%.
• tax revenues from the following federal taxes and fees, including taxes provided for by special tax regimes:
• personal income tax - according to the norm of 10%;
• unified agricultural tax - according to the standard of 35%;
• state fee for performing notarial acts officials local government bodies of the settlement authorized in accordance with legislative acts of the Russian Federation for the performance of notarial acts, for the issuance by the local government body of the settlement of a special permit to move along highway of a vehicle transporting dangerous, heavy and (or) large-sized cargo - according to the standard 100%.

Tax revenues are considered paid income of the corresponding budget, the state budget off-budget fund from the moment determined by the tax legislation of the Russian Federation.

TO non-tax income relate:

• income from the use of property located in the state or municipal property, with the exception of property of budgetary and autonomous institutions, as well as property of state and municipal unitary enterprises, including state-owned ones;
• income from the sale of property (except for shares and other forms of participation in capital, government reserves precious metals and precious stones), which is in state or municipal ownership, with the exception of the property of budgetary and autonomous institutions, as well as the property of state and municipal unitary enterprises, including state-owned ones. So in Russia, according to the Ministry of Economic Development, in 2011-2013. State income from privatization may amount to 600-700 billion rubles. In 2011, the state received more than 200 billion rubles from privatization. According to the Ministry of Finance, the federal budget should receive funds from the sale (privatization) of state shares in such structures as Transneft, Rosneft, FGC UES, Rus Hydro, Sberbank, VTB, Russian Railways, Sovcomflot, Rosselkhozbank, etc.;
• income from paid services provided by government agencies;
• funds received as a result of the application of civil, administrative and criminal liability, including fines, confiscations, compensation, as well as funds received in compensation for damage caused to the Russian Federation, constituent entities of the Russian Federation, municipalities, and other amounts of forced seizure;
• means of self-taxation of citizens;
• other non-tax income.

For example, according to Art. 42 of the Budget Code of the Russian Federation, budget income from the use of property in state or municipal ownership includes:

• income received in the form of rent or other payment for the transfer for paid use of state and municipal property, with the exception of the property of budgetary and autonomous institutions, as well as the property of state and municipal unitary enterprises, including state-owned ones;
• funds received as interest on balances budget funds on accounts with the Central Bank of the Russian Federation and credit institutions;
• funds received from the transfer of property in state or municipal ownership (except for the property of budgetary and autonomous institutions, as well as the property of state and municipal unitary enterprises, including state-owned enterprises, and property transferred to trust management legal entities created in the organizational and legal form of a state company), as collateral, in trust management;
• fee for using budget loans;
• income in the form of profit attributable to shares in the authorized (share) capital of business partnerships and companies, or dividends on shares owned by the Russian Federation, constituent entities of the Russian Federation or municipalities, except for cases established by federal laws;
• part of the profit of state and municipal unitary enterprises remaining after paying taxes and other obligatory payments;
• other income provided for by the legislation of the Russian Federation from the use of property in state or municipal ownership, with the exception of the property of budgetary and autonomous institutions, as well as the property of state and municipal unitary enterprises, including state-owned ones.

The law also regulates sources of non-tax revenues depending on what level of budget they are credited to. For example, in accordance with Art. 50 BC RF to non-tax revenues of the federal budget includes income from:

• income from the use of property located in state property of the Russian Federation (except for the property of federal budgetary and autonomous institutions, property transferred to trust management of legal entities created in the organizational and legal form of a state company, property of federal state unitary enterprises, including state-owned ones, as well as cases provided for in paragraphs thirteen, fourteen part one and paragraphs five, six of part two of Article 57 of the Code), income from paid services provided by federal government institutions under the jurisdiction of state authorities of the Russian Federation - according to the standard of 100%;
• income from the sale of property (except for shares and other forms of participation in capital, state reserves of precious metals and precious stones) owned by the state of the Russian Federation, with the exception of the property of federal budgetary and autonomous institutions, property of federal state unitary enterprises, including state-owned ones, as well as cases provided for in parts eight to ten of Article 62 of the Code - according to the standard of 100%;
• part of the profit of unitary enterprises created by the Russian Federation remaining after paying taxes and other obligatory payments - in the amounts established by the Government of the Russian Federation;
• license fees - according to the standard 100%;
• customs duties and customs fees - according to the standard 100%;
• fees for the use of forests in terms of the minimum rental amount and the minimum amount of payment under a contract for the purchase and sale of forest plantations - according to the standard of 100%;
• payment for the use of federally owned water bodies - according to the standard of 100%;
• fees for the use of aquatic biological resources under intergovernmental agreements - according to the standard of 100%;
• fees for negative impact on environment- according to the standard 20%;
• consular fees - according to the standard 100%;
• patent fees - according to the standard 100%;
• fees for providing information about registered rights to real estate and transactions with him, issuing copies of contracts and other documents expressing the content of unilateral transactions made in simple written form - according to the standard of 100%;
• fees for reimbursement of actual expenses associated with consular actions - according to the standard of 100%.

Federal budget revenues also take into account:

• profit of the Central Bank of the Russian Federation remaining after paying taxes and other obligatory payments - according to the standards established by federal laws;
• income from foreign economic activities.

All these budget revenues are included in government revenues.

Introduction

Taxes mainly participate in the formation of budget system revenues, that is, they are the main item of budget revenues. In the history of the development of society, not a single state has been able to do without taxes, since in order to fulfill its functions of satisfying collective needs it requires a certain amount of money, which can only be collected through taxes. For as many centuries as the state has existed, taxes have existed for just as long and economic theory seeks principles of optimal taxation.

The economic essence of taxes is characterized by the monetary relations that develop between the state and legal entities and individuals. These monetary relations are objectively determined and have a specific social purpose - the mobilization of funds at the disposal of the state. Therefore, tax can be considered as an economic category with two inherent functions - fiscal and economic.

For our country, taxation plays a big role in strengthening economic potential Russia. Taxes have an important place among the economic levers with which the state influences the market economy. With the help of taxes, the relationships of entrepreneurs, enterprises of all forms of ownership with state and local budgets, with banks, as well as with higher organizations are determined. With the help of taxes, foreign economic activity is regulated, including attracting foreign investment, and self-supporting income and profit of the enterprise are generated. Questions regarding the role direct taxation in the formation of budget system revenues are relevant for our state.

The relevance of this course work lies in the fact that the well-being of society as a whole depends on the correct construction of the budget system and taxation. That is, taxation directly affects the dynamics of the components of economic growth, since it is an objective economic process of socialization of a part of the financial resources created in production and increased in circulation for the benefit of the whole society.

The purpose of the course work is to consider taxation and the formation of revenues of the budget system.

Main goals:

-study the economic content of tax revenues;

-consider the features of the formation of tax revenues in the Russian Federation;

-review the basics of tax planning.

The object of the study is tax revenues of the federal budget.

The subject of the study is financial relationships regarding the formation of tax revenues of the federal budget.

1.Economic content taxes and their role in cash security functions of the state

.1 Economic content and significance of taxes

tax equivalent income

You can find many definitions of tax in the literature, but the most significant features are the following:

)the tax is levied by the state and forms special funds to meet public needs;

)the tax is not levied arbitrarily, but on the basis of legally established rules;

)a tax is a collection in cash or in kind, and is by no means a personal duty;

)the tax is not a payment for any government services and does not stand in any quantitative connection with them. A tax is not a fine, not a punishment, and, unlike a fine, it can never have the purpose of destroying or diminishing its own basis;

)tax is a mandatory fee that is set by the state in unilaterally and, if necessary, collected forcibly.

Based on these characteristics, a tax is an equivalent, mandatory fee levied by the state on a legal basis and is a source of formation of centralized state funds.

Economic essence taxes constitute withdrawals by the state in favor of society of a certain part of the gross domestic product (GDP) in the form mandatory contribution.

The general initial source of tax deductions, fees, duties and other payments, regardless of the object of taxation, is GDP, which forms the primary monetary income of participants in social production and the state: wages of workers, enterprise profits and centralized state income.

The distribution of GDP involves two stages: first, primary monetary incomes are formed; then the cash income of participants in social production is distributed in favor of the state: workers pay personal income tax to the budget, organizations pay income taxes and other tax payments.

Taxation in any civilized state should be based on certain principles - fundamental ideas and provisions existing in the tax sphere. These principles have always been the subject special attention on the part of society, since the socio-economic well-being and tranquility of the population largely depended on them.

Taxes are objectively necessary as the main source of filling budgets at all levels. Funds received from tax collection participate in financing government programs provided for by the budget laws for the corresponding year.

With the help of taxes, the distribution and redistribution of GDP is carried out, including for social protection and provision of the population.

In addition, they affect capital at all stages of its circulation. If, in fulfilling their fiscal function, taxes have an impact only when capital is changed from its commodity form to the monetary form and vice versa, then the tax regulation system affects both the production and consumption stages. This allows the state to control the mass demand and supply of not only goods, but also capital, since income is the basis of the population’s demand and the end result of the functioning of capital in the production phase.

1.2 Main features of taxes.

According to Article 8 of the Tax Code of the Russian Federation, a tax is understood as a mandatory, individually gratuitous payment levied on organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management for the purpose of financial support for the activities of the state and (or) municipalities.

From this definition the following main features of the tax are derived:

-obligatory - which means a legal obligation to the state. The tax is established by the state unilaterally, without concluding an agreement with taxpayers, and is collected in case of forced evasion of its payment. Paying taxes is the most important responsibility of every citizen. Article 57 of the Constitution established the obligation of everyone to pay legally established taxes and fees. Consequently, the taxpayer does not have the right to refuse to fulfill his tax obligation. The characteristic elements of the sign of obligation are the voluntary payment of tax;

-irrevocability and individual gratuitousness. Legitimately paid tax payments are not returned back to the taxpayer in the form of the same sums of money. According to the current legislation, taxes are transferred to the state ownership, and legally the state does not owe anything to a specific citizen for paying taxes and does not provide any personal compensation to the taxpayer for the listed mandatory payments. Therefore, the taxpayer’s fulfillment of the obligation to pay taxes does not give rise to the state’s counter-obligation to provide a specific person with any material goods completely in his favor. However, paying a tax gives the taxpayer the right to equal access to public goods, since the state implements public functions equally for all citizens;

-tax is characterized by individuality, which means the emergence tax liability from a specific individual or organization. Current tax law does not allow for the possibility of debt for tax payments, payment of taxes by third parties, etc. The taxpayer is obliged only to personally pay the taxes due from him and, as a result, only he personally can be held tax liable. Thus, for a taxpayer, paying a tax is an individual legal obligation, but for the state, collecting taxes gives rise to non-legal, political and social obligations to society as a whole;

-monetary character. The tax is levied through the alienation of funds belonging to the taxpayer on the right of ownership, the right of full economic management or the right of operational management.

In modern conditions, all tax payments are paid only in cash. Alienation in favor of the state of any goods, performance of work or provision of services to pay off tax obligations is not permitted. Tax payment is made in cash or non-cash form in the currency of the Russian Federation (in exceptional cases in foreign currency);

-public purpose. After the taxpayer alienates the obligatory payments due, they become the property of the state and go to the budgets of the corresponding territorial level or extra-budgetary fund.

Since budgets are general funds of funds, taxes credited to them lose their personal target identification and acquire a gratuitous character. Through distribution or extrabudgetary funds The state finances its functions, including socially significant events.

1.3 Classification of taxes, fundamental principles of building a tax system

Tax classification is the distribution of taxes and fees into certain groups, determined by the goals and objectives of systematization and comparison. Each classification, and there are quite a few of them, is based on a very specific classifying feature: the method of collection, belonging to a certain level of management, the subject of taxation, the method or source of taxation, the nature of the applied rate, the purpose of tax payments, some other feature.

In the scientific literature one can find many classifying characteristics and tax classifications corresponding to them. Let's look at some of them.

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

Direct taxes are taxes levied directly on the income or property of the taxpayer. In this case, the basis for taxation is the facts of receipt of income and ownership of property by the taxpayer, and tax relations arise directly between the taxpayer and the state. The group of direct taxes in the Russian tax system includes taxes such as personal income tax, unified social tax, on the profits of organizations, on the property of organizations, on the property of individuals, land and transport taxes.

Indirect taxes are taxes levied in the process of turnover of goods (works and services), and are included in the form of a premium to their price, which is ultimately paid by the end consumer. When selling a product (work, service), the manufacturer receives from the buyer the price and the amount of tax in the form of a premium to the price, which he subsequently transfers to the state. Thus, indirect taxes are initially intended to transfer the real tax burden of their payment to the final consumer, and this group taxes are often characterized as consumption taxes.

.By object of taxation, taxes: on property (property), on income (actual and imputed), on consumption (individual, universal and monopoly), on the use of resources (rent).

Property taxes (property) are taxes levied on organizations or individuals based on their ownership of certain property or transactions involving its sale (purchase).

Income taxes are taxes levied on organizations or individuals when they receive income. These taxes are fully determined by the taxpayer's ability to pay.

Consumption taxes are taxes levied in the process of turnover of goods (works, services), subdivided in turn into individual, universal and monopoly. Personal taxes consumption of strictly defined groups of goods is taxed, for example, excise taxes on certain types of goods; universal - all goods (works, services) are taxed with certain exceptions, for example VAT; and monopoly taxes are imposed on the production and sale of certain types of goods, which are the exclusive prerogative of the state.

Taxes on the use of resources (rent) are taxes levied in the process of using resources of the natural environment, and they are also called rent because their establishment and collection are associated in most cases with the formation and receipt of rent (NDGTI, water tax, fees for use objects of wildlife and aquatic biological resources, land tax).

.According to the subject of taxation, taxes levied on legal entities, individuals and mixed are distinguished.

The theoretical significance of this classification in Lately decreased significantly. Previously, a fairly accurate classification basis is now being eroded due to the rapid development of small businesses, not so much in the form of legal entities, but in the form of individuals - individual entrepreneurs without forming a legal entity. Therefore, almost all taxes should now be classified as a mixed group, with the exception of personal income tax and on the property of individuals, which make up the group of taxes on individuals, and on the profit of organizations and on the property of organizations, respectively, making up the group of taxes on legal entities.

.Based on the level of government, taxes are divided into federal, regional and local.

This classification is the only one of all those presented above that has legislative status - the entire sequence of presentation of the Tax Code is built on it.

Of greatest theoretical and methodological importance is the division of taxes into direct and indirect, and from a practical point of view, for a federal state such as Russia, the division of taxes by level of government is of fundamental importance. For the purposes of maintaining the system of national accounts (SNA) in Russia, two classification criteria are used in combination: by object of taxation and by source of payment.

All taxes are interconnected and together represent an integral system.

The modern tax system has existed since January 1992, when the laws on taxes and fees adopted in November-December 1991 came into force. The basic law that determined its structure and functioning was the Law of the Russian Federation “On the Fundamentals of the Tax System in the Russian Federation” (1991 ), which legislated the definition of tax, its main elements, some principles of taxation, the procedure for establishing and abolishing taxes, the procedure for their payment and some other points.

To ensure the stability of the tax system of the Russian Federation, the Tax Code of the Russian Federation (TC RF) has been developed. In July 1998, the first part of the Tax Code of the Russian Federation was adopted, dedicated to general problems of taxation, and from July 2000 to November 2004, the second part of the Tax Code of the Russian Federation was gradually introduced, which presents the mechanism of action of all taxes.

The tax system of the Russian Federation is based on key principles, in accordance with which all regulations in this area are developed. The principles of the tax system include (in order of the relevant provisions of the Tax Code):

The principle of legality of taxation. Every person must pay legally established taxes and fees. This is established by paragraph 1 of Article 3 of the Tax Code.

The principle of tax fairness. Taxes must be established taking into account the actual ability of the taxpayer to pay them (Clause 1, Article 3 of the Tax Code of the Russian Federation).

The principle of universality and equality of taxation (clause 1 of article 3 of the Tax Code of the Russian Federation). It lies in the fact that every person bears equal responsibilities to society.

The principle of economic justification for taxation. Paragraph 3 of Article 3 of the Tax Code establishes that taxes and fees must have an economic basis and cannot be arbitrary. Taxes and fees that prevent citizens from exercising their constitutional rights are unacceptable.

The principle of unity of the economic space of the Russian Federation.

The principle of establishing taxes and fees in due order. Prohibition on imposing taxes other than federal law directly enshrined in the Constitution of the Russian Federation.

The principle of certainty of tax liability. It is established by paragraph 6 of Article 3 of the Tax Code. In accordance with this rule, when establishing taxes, all elements of taxation must be determined.

The principle of presumption of interpretation of all irremovable doubts, contradictions and ambiguities in tax legislation in favor of the taxpayer (payer of fees).

Participants in relations formed within the Russian tax system and regulated by tax legislation usually include two categories of organizations and individuals obligated to pay taxes and fees, as well as two categories of government bodies authorized to control this process, namely:

· organizations and individuals recognized in accordance with the Tax Code of the Russian Federation as taxpayers or payers of fees;

· organizations and individuals recognized in accordance with the Tax Code of the Russian Federation tax agents;

· tax authorities;

· Customs.

Thus, taxation is an attribute of the sovereignty of the state, its exclusive prerogative along with printing money and issuing laws. Taxes finance the diverse activities of the state as an institution of political power and as one of the main entities operating in economic system society.

2. Tax revenues of the budget of the Russian Federation - their composition and features

The main source of budget revenues of the Russian Federation (about 70%) is tax revenues (Fig. 1). The budget receives such types of taxes as: value added tax and excise taxes, amounting to about 6.5% of total budget income, income tax (about 21%), and personal income tax (about 30.5%). The rest consists of property tax, payments for the use of natural resources, insurance premiums.

Fig.1. Consolidated budgets of the constituent entities of the Russian Federation by type of income in 2013, %

Distribution of tax revenues between levels of the budget system:

ü federal taxes and fees are credited to the federal budget according to the standards determined in the budget law; subsidies transferred from the budgets of constituent entities to the federal budget;

ü federal taxes are credited to the budgets of the constituent entities of the Russian Federation according to the standards established in the federal law on the budget; regional taxes and fees in full, income from special tax regimes; subsidies transferred from municipal budgets;

ü Deductions from federal and regional taxes and local taxes are credited to local budgets.

2.1 Federal taxes

In accordance with Art. 50 of the Budget Code of the Russian Federation the following are credited to the federal budget:

-corporate income tax at the rate established for crediting the specified tax to the federal budget - according to the standard of 100 percent;

-corporate income tax - according to the norm of 100 percent;

-corporate income tax when implementing production sharing agreements - according to the norm of 20 percent;

-value added tax - according to the norm of 100 percent;

-excise tax on ethyl alcohol from food raw materials - according to the standard of 50 percent;

-excise tax on ethyl alcohol from all types of raw materials, with the exception of food, is 100 percent;

-excise tax on alcohol-containing products - according to the standard 50 percent;

-excise tax on alcohol products with a volume fraction of ethyl alcohol over 9 percent - according to the standard of 60 percent;

-excise tax on tobacco products - according to the standard 100 percent;

-excise tax on passenger cars and motorcycles is 100 percent;

-excise tax on excisable goods and products imported into the territory of the Russian Federation - according to the standard of 100 percent;

-tax on the extraction of mineral resources in the form of hydrocarbon raw materials (combustible natural gas) - according to the standard of 100 percent;

-tax on the extraction of mineral resources in the form of hydrocarbon raw materials (with the exception of natural gas) - according to the standard of 100 percent;

-mineral extraction tax - according to the standard 40 percent;

-tax on the extraction of mineral resources on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation, outside the territory of the Russian Federation - according to the standard of 100 percent;

-regular payments for the extraction of mineral resources (royalties) upon implementation of production sharing agreements in the form of hydrocarbon raw materials (combustible natural gas) - according to the standard of 100 percent;

-regular payments for the extraction of mineral resources (royalties) upon implementation of production sharing agreements in the form of hydrocarbon raw materials (with the exception of natural gas) - according to the standard of 95 percent;

-regular payments for the extraction of mineral resources (royalties) on the continental shelf, in the exclusive economic zone of the Russian Federation, outside the territory of the Russian Federation when implementing production sharing agreements - according to the standard of 100 percent;

-fee for the use of objects of aquatic biological resources (excluding inland water bodies) - according to the standard of 20 percent;

-fee for the use of objects of aquatic biological resources (for inland water bodies) - according to the standard of 20 percent;

-water tax - according to the standard 100 percent;

-state duty - according to the standard 100 percent.

Let's take a closer look at some federal taxes.

Value added tax .VAT belongs to the group of taxes on consumption.

In the Russian Federation, it came into force on January 1, 1992 as part of the tax reform. VAT is regulating federal tax. The proportions of its distribution among the levels of the budget system are established annually by the Federal Law on the Federal Budget. Over the years, the federal budget received from 75 to 85% of the collected VAT. Since 2001, this tax has gone entirely to the federal budget.

VAT taxpayers are organizations, individual entrepreneurs and persons recognized as VAT taxpayers in connection with the movement of goods across the customs border of the Russian Federation.

The following transactions are recognized as the object of taxation.

Sales of goods (works, services) on the territory of the Russian Federation. When selling goods (work, services), the tax base is determined as the cost of these goods (work, services) excluding VAT.

Transfer of goods on the territory of the Russian Federation (performance of work, provision of services) for one’s own needs, the costs of which are not deductible (including through depreciation deductions) when calculating corporate income tax.

3. Carrying out construction and installation work for own consumption.

4. Import of goods into the customs territory of the Russian Federation.

Since 2001, three VAT rates have been applied.

A 0% rate is applied to goods exported under the customs export regime, as well as work and services directly related to the export and import of goods. A 0% rate is established for the implementation of work performed in outer space, for the sale of precious metals from scrap and waste to the State (and the corresponding funds of the constituent entities of the Russian Federation) Fund of Precious Metals and Precious Stones of the Russian Federation.

Sales of food products, goods for children, periodicals, books and medical products are taxed at a rate of 10%.

Sales are taxed at a rate of 18% in other cases. When calculating VAT to be included in the budget, tax deductions should be taken into account. The taxpayer has the right to reduce the total amount of tax by the amounts of tax presented to him and paid by him when purchasing goods (work, services) on the territory of the Russian Federation for carrying out production activities. Also, the amount of tax on goods purchased for resale, tax paid by tax agents, etc. should be considered for reduction. Based on the results for the tax period, a situation may arise when the amount of tax deductions exceeds the amount of tax payable to the budget. In this case, the taxpayer may exercise the right to a tax refund from the federal budget.

Taxpayers must allocate the amount of VAT on a separate line in all settlement documents. The tax period for VAT is either one month or one quarter.

For the budget, this tax has the following advantages:

o stable source of income;

o regular source of income;

o difficult for the payer from the point of view of evading payment.

Fig.2. Dynamics of VAT in federal budget revenues for 2009-2013

The receipt of value added tax on goods (work, services) sold on the territory of the Russian Federation for the first half of 2013 amounted to 978,688.9 million rubles or 45.0% of the amount taken into account when forming the Federal Law “On the Federal Budget for 2013 and for the planning period of 2014 and 2015,” and by 36,311.1 million rubles or 3.6% less than the amount provided for in the forecast for the first half of 2013.

The decrease in value added tax revenue for the first half of 2013 was influenced by the following factors:

-a decrease in the tax base as a result of a decrease in the share of accrued tax from 48.1% to 47.8% of GDP led to a decrease in VAT receipts by 81,802.3 million rubles;

-change in the structure of the tax base (increase in the share of VAT claimed for deduction on imported goods from 86.6% to 92.2% and the share material costs for export goods from 43.8% to 50.0%) - by 81,691.2 million rubles;

-growth in export volumes and, accordingly, an increase in ruble amounts of tax deductions for goods sold at a rate of 0 percent - by 22,351.6 million rubles.

At the same time, the increase in GDP, the decrease in import volumes, and the depreciation of the US dollar against the ruble increased VAT receipts by 149,534 million rubles.

The receipt of value added tax on goods imported into the territory of the Russian Federation for the first half of 2013 amounted to 768,979.2 million rubles or 39.9% of the amount taken into account when forming the Federal Law “On the Federal Budget for 2013 and the Planned Budget.” period 2014 and 2015,” and by 32,414.2 million rubles or by 4.4% more than the amount provided in the forecast for the first half of 2013.

Corporate income tax. Profit taxation is an essential element of the tax policy of any state.

Income tax is a significant source of revenue generation for budgets at various levels.

Income tax is a direct, federal and regulatory tax. Most of the tax is transferred to the budgets of the constituent entities of the Russian Federation.

Payers of corporate income tax are: Russian organizations; foreign organizations that carry out business activities in the Russian Federation through permanent representative offices and receive income from sources in the Russian Federation.

The object of taxation is the profit received by the taxpayer. For Russian organizations, such profit is the income received, reduced by the amount of expenses.

For foreign organizations operating in the Russian Federation through permanent representative offices, profit is calculated as the income received by this representative office minus the expenses incurred by it.

In addition, an organization can reduce taxable profit by the amount of contributions to the reserve for doubtful debts, reserve for warranty repairs and warranty service, a reserve for upcoming expenses for vacation pay, a reserve for the payment of annual remuneration for long service, a repair fund and some other reserves.

The income tax rate since 2009 is 20%, while 2% is credited to the federal budget and 18% to the budgets of the constituent entities of the Russian Federation. Legislative (representative) authorities of the constituent entities of the Russian Federation have the right to reduce the tax rate for certain categories of taxpayers in terms of tax amounts credited to the budgets of the constituent entities of the Russian Federation. In this case, the specified rate cannot be lower than 13.5%.

In addition to the basic income tax rate, so-called special rates are established:

-income tax rates for certain types of debt obligations: 0%, 9%, 15%;

-the size of the tax rate of income tax on income received in the form of dividends - 0%, 9%, 15%;

The income tax rate for foreign organizations on income not related to activities in the Russian Federation through permanent establishments is 10%, 20%

-income tax rate for the Central Bank of the Russian Federation 0%

Fig.3. The amount of income tax in budget revenues in 2009 - 2013.

The receipt of corporate income tax for the first half of 2013 amounted to 160,561.5 million rubles or 36.0% of the amount taken into account when forming the Federal Law “On the Federal Budget for 2013 and for the planning period of 2014 and 2015”, and 25,938.5 million rubles or 13.9% less than the amount envisaged in the forecast for the first half of 2013. The decrease in corporate income tax revenues is due to a decrease in the volume of profits of profitable organizations.

Personal income tax. Among the taxes paid by individuals, personal income tax is the main tax, and for the majority of taxpayers, the only one. This is one of the few taxes that existed in the years Soviet power, when the country had almost no taxation system.

The role of personal income tax is determined by a number of factors. Firstly, this personal tax, i.e. tax, the object of which is income actually received by the payer .Secondly, the personal income tax makes it possible to implement to the maximum extent the main tasks (in addition to fiscal) facing the taxation of individuals, -ensure universality and uniformity of distribution of the tax burden.

Tax payers are individuals - tax residents of the Russian Federation, as well as persons who are not tax residents, but receive income from sources located in the territory of the Russian Federation.

The object of taxation is income received:

§ by residents - from all sources both on the territory of the Russian Federation and abroad;

§ non-residents - from sources in the Russian Federation.

The tax base is defined as the sum of all income received in cash, in kind or in the form of material benefits, reduced by the amount of tax deductions.

The main income of taxpayers is:

Remuneration for the performance of labor or other duties, work performed, service rendered.

2. Material benefit.

3. Income from insurance contracts.

4. Income in the form of interest received by taxpayers on deposits in banks located on the territory of the Russian Federation.

5. Dividends and interest received from a Russian organization, a foreign organization in connection with the activities of its permanent representative office in the Russian Federation, as well as interest received from Russian individual entrepreneurs.

When determining the tax base, taxpayers have the right to receive standard, social, property and professional tax deductions.

The tax period for personal income tax is a calendar year.

Tax rates are set at 13% for all types of income and for all categories of payers, with the exception of income for which other rates are established.

Having analyzed the revenue receipts in the consolidated budget of the Russian Federation for 2011-January 2013. (Fig. 4) it can be revealed that the regulatory role of personal income tax in the tax system is increasing every year.

Despite the fact that personal income tax seems to be the most predictable and stable of all taxes included in the Russian tax system, this does not mean that this tax is free of any problems. For example, one can consider a problem such as a “flat scale” of taxation, which does not contribute to the tax’s distributive function. According to Rosstat, almost half of the population's monetary income is concentrated in the group of people with the highest incomes. The sharp reduction in the income tax rate since 2001 for this group has further strengthened and continues to strengthen the stratification of society by level of wealth. The stratification of the population by income level is becoming alarmingly catastrophic.

2.2 Regional taxes

Regional taxes and fees - in the Russian Federation, taxes and fees established in accordance with the Tax Code of the Russian Federation and put into effect by the laws of the constituent entities of the Russian Federation; mandatory for payment on the territory of the relevant constituent entities of the Russian Federation. Regional taxes and fees include: corporate property tax; transport tax; gambling tax.

Regional taxes are established by the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation and are put into effect by the laws of the constituent entities of the Federation and are mandatory for payment on the territory of the corresponding constituent entity of the Federation. By establishing regional taxes, the representative (legislative) authorities of the constituent entities of the Russian Federation determine tax rates for the relevant types of taxes, but within the limits established by the Tax Code, tax benefits, the procedure and deadlines for paying taxes. All other elements of regional taxes are established by the relevant chapters of the Tax Code.

Regional taxes are accumulated in regional budgets and are used by the constituent entities of the Russian Federation to perform their functions.

Let's take a closer look at the corporate property tax .The establishment of the tax pursued two goals: provide the budget with stable and constantly increasing revenues and increase the interest of enterprises in selling excess property and increasing the efficiency of use of production capacities.

Tax payers are:

§ Russian organizations;

§ foreign organizations operating in Russia through permanent representative offices and (or) owning real estate in the Russian Federation.

The object of taxation on the property of organizations is:

§ movable and immovable property related to fixed assets - for Russian organizations;

§ movable and immovable property related to fixed assets - for foreign organizations operating in the Russian Federation through permanent representative offices;

§ real estate located on the territory of the Russian Federation, owned by foreign organizations by right of ownership - for foreign organizations that do not carry out activities in Russia through permanent representative offices. are recognized as objects of taxation:

§ land and other environmental management facilities (water bodies and other Natural resources);

§ property owned by the right of economic management or operational management to federal executive authorities, in which military and (or) equivalent service is legally provided for, used by these authorities for the needs of defense, civil defense, security and law enforcement.

The tax base is determined by taxpayers independently in accordance with Chapter. 30 of the Tax Code of the Russian Federation as average annual cost property recognized as an object of taxation. In this case, property recognized as an object of taxation is taken into account according to its residual value. The tax period is a calendar year. Reporting periods are the first quarter, six months and nine months of the calendar year. When establishing a tax, the legislative (representative) body of a subject has the right not to establish reporting periods.

Tax rates are established by the laws of the constituent entities of the Russian Federation and cannot exceed 2.2%. Specific tax rates are established by the representative authorities of the constituent entities of the Russian Federation. In the absence of a law of a constituent entity of the Russian Federation on this issue, the marginal tax rate is applied. It is allowed to establish differentiated tax rates depending on the categories of taxpayers or property recognized as an object of taxation.

Let us analyze the receipts of regional taxes into the consolidated budget of the Russian Federation according to these indicators of execution of the consolidated budget of the Russian Federation for 2010, 2011 and 2012.

Table 1

YearReg. taxes (billion rubles) Revenues of the cons.

Having analyzed the data, we can conclude that the share of regional taxes in the total revenue of the consolidated budgets of the constituent entities of the Russian Federation is declining. This is due to the withdrawal of income from the gambling business from the revenue side of regional budgets (Federal Law of December 29, 2006 No. 244-FZ), which in 2007-2008 amounted to about 30 billion rubles, in 2009 -11 billion rubles, in 2010 - only 68 million rubles.

2.3 Local taxes

When establishing a local tax, representative bodies of local self-government determine in regulatory legal acts tax benefits, a tax rate within the limits approved by the Tax Code of the Russian Federation, the procedure and deadlines for tax payment, and the form of reporting on local tax. Taxes established and put into effect in accordance with with the Tax Code of the Russian Federation, regulatory legal acts of representative bodies of local government and mandatory for payment on the territory of the relevant municipality.

In accordance with the Tax Code of the Russian Federation, local taxes and fees include:

-land tax;

-property tax for individuals.

Local governments do not have the right to impose taxes not provided for by federal legislation. Local taxes in the federal cities of Moscow and St. Petersburg are established and enforced by the laws of the constituent entities of the Federation.

Local taxes are fully credited to local budgets<#"justify">Total inventory. cost of taxation objects Tax rate Up to 300,000 rubles (inclusive) Up to 0.1 percent (inclusive) Over 300,000 rubles up to 500,000 rubles (inclusive) Over 0.1 to 0.3 percent (inclusive) Over 500,000 rubles Over 0.3 to 2 .0 percent (inclusive)

Taxes are calculated tax authorities.

Payment of the tax is made no later than November 1 of the year following the year for which the tax was calculated. If the right to a benefit arises during a calendar year, the tax is recalculated from the month in which this right arose.

Land tax determined by Chapter 31<#"justify">Tax rate is established by regulatory legal acts of representative bodies of municipalities (laws of federal cities of Moscow and St. Petersburg).

So, the main taxes that determine the features of the structure of budget revenues of a constituent entity of the Russian Federation are: profit tax (income) of enterprises, personal income tax, sales tax, VAT and excise taxes. That is, the successful functioning and development of the economy and infrastructure of a constituent entity of the Russian Federation, its social sphere to a certain extent depends on the tax policy developed at the federal level and the level of the subject of the federation itself, as well as practical measures, forms and methods of its implementation by the leadership of the subject of the Russian Federation.

3.Planning tax revenues of the budget

Tax revenues make up a high share of income in almost all consolidated and regional (territorial) budgets of the constituent entities of the Russian Federation. Therefore, any failures in the mobilization of planned tax objects, primarily federal ones in these conditions, can have an extremely negative impact on the execution of budget expenditures at any level.

At the level of budgets of individual constituent entities of the Russian Federation, especially the republican level, the structure of budget revenues is distinguished by a high share of financial assistance from the federal budget. The reason for this situation is that the sum of own and regulatory revenues does not provide financing for expenses even at the level of minimum social standards. In addition to the objective reasons generated by crises and redistribution of property, one of the main reasons is the incorrect tax policy of the center in relation to territorial entities. This is explained by the fact that many types of tax revenues directly go to the federal budget and only then in the form of grants, subsidies, subventions and transfers go to the constituent entities of the federation.

It is necessary to clearly define what steps should be taken to ensure that the tax system best fulfills its operational, tactical and strategic objectives. When solving basic problems tax process 3 stages can be distinguished: forecasting; planning with mandatory legislative approval of plans; execution and control over the implementation of plans.

The stage of forecasting the tax process is the most important element that ensures the objectivity, reliability and feasibility of subsequent decisions and assigned tasks.

An important task of predicting the effectiveness of the tax process is the task of determining in the tax (budget) period the achievable volume of government revenues, both in general and at the expense of sources. When solving this problem, the following circumstances should be taken into account:

A high share of possible tax revenues in the total volume of government revenues is justified if the forecast of the country’s economic development characterizes its sufficient potential in the form high level the entire complex of the above indicators. Otherwise, the volume of projected tax withdrawals will lead to a sharp decrease in tax revenues at the stage of their mobilization.

A shift in the structure of government revenues towards tax revenues can objectively lead to a decrease in GNP. It should be taken into account that macroeconomic consequences, due to the general inertial nature of macroeconomic processes, may appear not in the current, but in subsequent tax periods. That is, positive results of an operational and tactical nature may cause a deterioration in the strategic outlook.

Strengthening the role of the tax component in the total volume of government revenues requires a thorough justification of the structure of tax revenues, which is caused by the influence various elements tax and non-tax revenues for economic processes.

The stated circumstances make it possible to form a rational structure of government revenues, determine their total volume and economically feasible distribution among aggregated sources of revenue.

The effectiveness and validity of the tax process can be justified by indicators: the volume of budget assignments for tax and non-tax revenues; real cash receipts from the tax system; level of implementation of budget assignments; the ratio of the volume of implementation of budget assignments to GDP and the ratio of the receipt of real funds to the budget to GDP.

In general, the tax planning process can be represented as the following diagram:

The goals to be achieved by the taxation system are established.

Methods and specific measures for achieving the goals are being developed.

Tax powers and revenue sources are delineated between government bodies and management at various levels.

Specific proportions of tax distribution between budgets of various levels, which form the basis of tax planning, are determined or established (although it would be necessary to calculate).

Specific or total amounts of taxes levied on each territory (administrative unit) are calculated, which should provide economically sound indicators.

The total volumes of tax revenues for the short and long term are determined based on forecast calculations of changes in the profitability of enterprises, individual industries, and the economy as a whole at the federal, regional and local levels.

The calculation of total taxes at the federal, regional and local levels is, in principle, carried out on the basis of uniform methodological approaches, but only differs in the number of participants and the tasks inherent in each level.

For example, in relation to a constituent entity of the Russian Federation, the Finance Committee of the administration of a constituent entity of the Russian Federation is the central link in the process of planning tax revenues to the regional budget. At the first stage of calculation total amount tax collection The Finance Committee summarizes the statistical and analytical materials necessary to draw up a tax revenue plan for the budget based on the goals and objectives (policies) of the administration (government of a constituent entity of the Russian Federation).

The work process begins with tax inspectorates region, based on an analysis of previous tax receipts, they make a forecast of the volume of payments to the budget from legal entities and individuals registered in the region. Information on the actual amount of taxes credited to the budgets of all levels of the region, the size of tax arrears, the estimated amounts of tax revenues for the next reporting period transferred to the Department of Taxes and Duties of the constituent entity of the Russian Federation, where a report is compiled on tax revenues to the budget system of the Russian Federation as a whole for the constituent entity of the Russian Federation. In addition, reports are compiled on arrears of tax payments, payment of tax sanctions and penalties, and a number of other reporting and analytical materials used to calculate the projected value of tax revenues.

Calculations in general are made based on the volume of actual amounts received, identified by an analysis of trends in the receipt of payments to the budget, taking into account inflation and proposed changes in tax legislation at all levels.

At the same time, the Committee of Economics and Industrial Policy of a constituent entity of the Russian Federation informs the Committee of Finance of the options for forecast indicators of socio-economic development of a constituent entity of the Russian Federation for the next financial year necessary for forecasting budget revenues and medium term(35 years).

The State Statistics Committee for the constituent entity of the Russian Federation also provides the Finance Committee with information on the socio-economic situation of the region, including data on the costs of production of enterprises, the dynamics of capital construction, information on the availability and use of fixed assets, wage differentiation in the economic sectors of the region and other necessary data.

The Finance Committee, together with the Economics and Industrial Policy Committee, prepares and submits the following materials for consideration to the administration (government) of a constituent entity of the Russian Federation: the main directions of the budgetary, tax and investment policy of the region for the next financial year and for the next three years; a draft financial plan-forecast for the region for three years and the procedure for organizing inter-budgetary relations between state authorities of the region and local governments. All these materials are drawn up in the form of a financial plan-order of a constituent entity of the Russian Federation for the next financial year and the next 3 years.

Upon receipt from the Government of the Russian Federation of an agreed upon version of the financial plan-forecast, the Finance Committee of the constituent entity of the Russian Federation begins to directly calculate the amount of tax revenues for the reporting financial year. The differentiation of tax revenues by levels of the budget system is carried out in accordance with tax legislation and articles of the law on the federal budget for the next year. In general, tax planning is, especially at the federal level, a complex and multifactorial process of determining the total amount and structure of tax revenues to the budget.

In the conditions of modern market relations, competent state planning and forecasting the volume of tax flows, prompt resolution of tactical tasks in tax practice during these continuous processes, and the development of a clear state tax strategy are of particular importance. At the same time, one of the most important functions of the state is to maintain stable growth in tax revenues. However, ensuring a sufficient volume of budget revenues is no longer only a guarantee of the country’s financial well-being and its defense capability, but also the basis for the implementation and financing of new social programs and a system of measures aimed at increasing the level of tax culture and legal awareness of citizens.

Conclusion

Budget revenues - coming to the budget cash, with the exception of funds that are sources of financing the budget deficit.

Execution of the federal budget based on revenues is an important part of the federal budget execution process, since expenditures are financed as revenues are received into the budget. Consequently, if revenues are not received in full, then expenses cannot be financed in accordance with the approved budget assignments.

Taxes are one of the main ways to generate budget revenues. Typically, taxes are levied to ensure the solvency of different levels of government. Without taxes there is no budget. However, tax payments may be subject to credit not only to state (federal and regional) budgets or budgets of local governments. They can act as a means of forming various types of funds.

Taxes express real-life monetary relations, which manifest themselves in the process of withdrawing part of the value of national income in favor of national needs.

The economic content of taxes is expressed in the relationship between the state and economic entities (individuals and legal entities) regarding the formation public finance. Tax relations as part of financial relationships are in constant change.

In Russia, about 70% of budget revenues come from five main taxes:

-on the profits of organizations;

-value added (VAT);

-personal income tax (NDFL);

-resource payments;

Excise taxes.

Through taxes, the state solves economic, social and many other public problems.

However, the tax system should not perform a purely fiscal function, forgetting about the need to expand the tax base, the functions of stimulating production and entrepreneurial activity, and supporting free competition. It must comply with the following principles:

the tax system must correspond to the structural economic policy, have clearly defined economic goals;

taxes should serve a more equitable distribution of income, double taxation of taxpayers is not allowed;

the procedure for collecting taxes should provide for minimal interference in the private life of the taxpayer;

Discussion of draft tax laws should be open and transparent.

Thus, the following long-term strategy measures in the field of tax policy must be implemented:

1.Increasing the efficiency of tax administration. Collection of basic taxes can be ensured by reducing opportunities for tax evasion.

2.Reform of the unified social tax and the introduction of insurance contributions for the employer.

.Improving taxation of natural resource extraction.

The main methods used by the state to redistribute national income and generate budget revenues are taxes, government credit and the issue of money. The relationship between them varies across countries and over time and is determined by the economic situation in the country, the severity of economic, social and other contradictions, the state of finances and the financial policy of the state.

Budget revenues are generated in accordance with the budget and tax legislation of the Russian Federation (Article 39 of the Budget Code of the Russian Federation). The main revenues of the federal budget in the Russian Federation, as in developed countries market economy, be taxes.

Tax revenues from the federal budget include:

Profit taxes, income;

Taxes and social contributions;

Taxes on goods (work, services) sold on the territory of the Russian Federation;

Taxes on goods imported into the territory of the Russian Federation;

Taxes on gross income;

Property taxes;

Taxes, fees and regular payments for the use of natural resources;

Government duty.

The list and rates of taxes are determined by the tax legislation of the Russian Federation, and the proportions of their distribution in the order of budget regulation between budgets of different levels of the budget system of the Russian Federation are approved by the federal law on the federal budget for the next financial year for a period of at least three years, subject to a possible increase in the standards of contributions to the budgets lower level for the next financial year. The validity period of long-term standards can be reduced only if changes are made to the tax legislation of the Russian Federation;

The main place in the federal budget is occupied by indirect taxes (VAT, excise taxes, customs duties). They provide more than 9/10 of the total amount of payments.

The most important is the value added tax (VAT), which provides the majority of budget revenues. At the end of 2012, VAT includes 35% of all budget revenues of the Russian Federation. From a fiscal point of view, this is an extremely effective tax. A country that introduces VAT immediately receives large revenues. The fundamental difference between VAT and turnover tax and other forms of universal excise tax is that added value is allocated at each stage of production and sale of goods (works, services).

Non-tax revenues can take the form of both mandatory and voluntary payments. The regulations indicate the possibility of forced collection of certain payments in case of non-payment.

Non-tax revenues account for about 5% of all federal budget revenues. These budget revenues of different levels include:

Income from the use of property in state or municipal ownership, after payment of taxes and fees provided for by the legislation on taxes and fees, with the exception of the property of autonomous institutions, as well as the property of state and municipal unitary enterprises, including state-owned ones;

Income from the sale of property (except for shares and other forms of participation in capital, state reserves of precious metals and precious stones) that are in state or municipal ownership, after payment of taxes and fees provided for by the legislation on taxes and fees, with the exception of the property of autonomous institutions, and also property of state and municipal unitary enterprises, including state-owned ones;

Income from paid services provided by budgetary institutions, after paying taxes and fees provided for by the legislation on taxes and fees;

Funds received as a result of the application of civil, administrative and criminal liability measures, including fines, confiscations, compensation, as well as funds received in compensation for damage caused to the Russian Federation, constituent entities of the Russian Federation, municipalities, and other amounts of forced seizure ;

Means of self-taxation of citizens;

Other non-tax income.

Free receipts include:

Subsidies from other budgets of the budget system of the Russian Federation;

Subsidies from other budgets of the budget system of the Russian Federation (interbudgetary subsidies);

Subventions from the federal budget and (or) from the budgets of constituent entities of the Russian Federation;

Other interbudgetary transfers from other budgets of the budget system of the Russian Federation;

Free receipts from individuals and legal entities, international organizations and governments foreign countries, including voluntary donations.

The next budget income in terms of financial significance is government loans in the form of loans. The state resorts to this method in case of budget deficits, which are provided for when drawing up the budget for the coming year. As financial tensions intensify in countries and deficits increase, the government turns to government borrowing. There are two ways to obtain government loans:

Government loans received from individuals and legal entities through placement valuable papers on behalf of the state;

Loans obtained from the central bank and other lending institutions.

In addition, two additional bases for income classification can be identified.

Depending on the degree of finality of income transfer to the federal budget, the following can be distinguished:

Income subject to final crediting. This group of income includes the majority of tax and non-tax revenues of the federal budget;

Income subject to further reimbursement from the budget. This should include, first of all, the amount of indirect taxes (VAT and excise taxes) reimbursed to taxpayers if, at the end of the tax period, the amount of tax deductions exceeds the amount of tax calculated on the sale of goods. This group also includes the amounts of taxes, fees and other payments unlawfully withheld and credited to the budget, subject to further reimbursement from the state budget.

Such a classification is important in budget planning, since it allows a realistic assessment of the role and importance of individual types of income.

Depending on the reality of crediting income to the budget, we can distinguish:

Really credited income is income in the proper sense of the word, as they are understood in Article 6 of the Budget Code of the Russian Federation;

Lost revenues are revenues that the budget could have received, but did not receive, as a result of the application of various types of benefits and exemptions in relation to payers of taxes, fees and other payments.

Drop down or potential income are not income in the proper sense of the word, since they are not included in the budget. This category gains importance in the process of developing state financial policy in budget and tax planning and allows, on the one hand, to assess the potential for further growth of budget revenues (in the event of the abolition of any benefits), and on the other hand, to assess opportunities for reducing the fiscal burden of payers of taxes, fees and other payments (in the event providing additional benefits certain categories of payers).