Under taxit is understood by the mandatory, individually free payment charged from organizations and individuals In the form of alienation of ownership of them on the right, economic management or operational management money In order to financial support for the activities of the state and (or) municipalities (Art. 8 of paragraph 1 of the Tax Code of the Russian Federation).
If we consider the functions of taxes in society, first of all it should be noted that their social purpose is directly implemented in taxes as a tool for the value distribution and redistribution of state revenues. At the same time, it should be noted that at the practical level, taxation performs several functions, in each of which this or that purpose of taxes is implemented. Interacting, these functions form a system.
Considering modern system Taxation, it can be concluded that at this stage the taxes perform the following main functions: a fiscal, regulatory and redistribution.
Tax functions express the socio-economic essence of taxes, allow them to understand them and show the relationship with other categories.
Consider each of these functions.
1. Fiscal function (fiscal-state treasury). Taxes provide the state with the necessary financial resources. This is the main function of the original characteristic of all states through which the main purpose of taxes is being implemented: the formation and mobilization of state financial resources, as well as accumulation in the budget of funds for the implementation of national or targeted state programs. It means the formation of government revenues by saving in budget and extrabudgetary funds to finance the socially necessary needs of the state. It is necessary for money to the content of the apparatus, the army, the development of fundamental directions of science and technology, support for disabled. From collected by taxes, the state covers the cost of education, culture, health care, as well as the construction of large structures, enterprises, roads, environmental protection, production of public goods and services. The distribution of taxes on budgets of different levels (federal, subjects of federations, local authorities) allows them to ensure their activities in finance.
Three main ways to increase tax revenues to the budget are known:
a. Expansion of taxpayer circle;
b. An increase in the number of those objects with taxes;
c. Increase tax rates.
The desire of the state to increase revenues to the budget should not reduce the interest in economic activity by taxpayers.
Through the fiscal function, the state provides:
1.1. achieving a balance between the income and expenses of the state budget;
1.2. Uniform distribution tax revenues According to the links of the budget system;
1.3. The establishment of a high level of social infrastructure in the state, in a separate region.
All other taxation functions can be called derivatives in relation to this. In any case, along with purely fiscal objectives, taxes can pursue other goals, such as economic or social. That is, financial goals, being the most substantial, are not exceptional.
2. The redistribution function of taxes is to redistribute public income between different categories of the population. The taxes collected in the budget go to finance the programs of the Society. With its help, a guarantee of social stability of society is ensured. As Professor L. Stepov notes, the taxation is achieved "maintaining social equilibrium by changing the relationship between the income of individual social groups in order to smooth out the inequality between them."
In other words, the transfer of funds in favor of weaker and unprotected categories of citizens by laying a tax burden to stronger categories of payers.
When analyzing the redistributive function of taxes, it is important to understand the relationship of two problems: justice and efficiency. Revenues of the population in the form of taxes in the form of taxes, and transmitting them in the form of various social payments (Transfers) to other groups, the state ideally seeks to smooth out too strong inequality in the distribution of income. But a detailed redistribution may change the incentives of the economic behavior of people that society will face ineffective placement of limited resources during this redistribution.
To measure inequality in the distribution of income and making policies of their leveling, the government should have certain quantitative indicators. In economic theory for measuring inequality in income distribution, such tools such as the Lorentz curve, the Gini coefficient and the decile ratio are most commonly used.
Curve Lorentzconstructed as follows. If you divide the entire population of the country for five parts (quintile), i.e. 20%, and the cumulative incomes of society are also 20%, then it can be seen that the line coming from the beginning of the coordinate axes (bisector) gives us an idea of \u200b\u200bequal income distribution (Fig. 1).
The Lorentz curve is based on the calculation of cumulative (accumulated) fractions and, accordingly, to build a cumulative curve. On the abscissa axis, we postpone the first 20% of the population; Then, adding a second group, we get 40% of the population, then 60%, etc. On the ordinate axes, we postpone cumulative income values: the first 20%, then 40%, then 60%, etc. If 20% of the population would receive 20% of total personal income, 40% of the population - 40% of income, etc., we would build a bisector called the line of absolute equality. But in reality, the distribution is absolutely equal. For example, the first 20% of the population receive 5% of all personal income (before taxes and receiving transfers), 40% of the population - 15% of income, 60% of the population - 35% of income, 80% of the population - 60% of income, and finally 100 % Of the population - 100% of all personal incomes of the Society. In accordance with these values, we are building the Lorentz curve, which is splashing from the absolute equality line. The Lorentz curve (on our graph of the Oaksda curve) will be all the more concave against the bisector, the greater unevenness differs the distribution of income. In Figure 1, we can see the line of absolute inequality, going at right angles (OFE). The Lorentz curve, built on the basis of the data on the disposable income (after paying taxes and receiving transfers), will be less concave, since the initial inequality in the income level decreased as a result of redistribution processes. Obviously, the more the Lorentz curve from bisector is spoken, the stronger the inequality in the distribution of income, and the more active the social policy of the state to equalize income, the less nagged this curve.
There are other ways to measure inequality in income distribution, in particular, decile coefficient: The entire population is divided into 10 groups of 10% and compared income of 10% of the population of the highest group with an income of 10% of the population of the lower group. In Russia in 2003, according to official data, the decile coefficient was the amount of 14, i.e. The incomes of the upper 10% of the richest layers of the population 14 times exceeded the income of 10% lower on the income of the group. According to alternative estimates, the deceive coefficient in Russia is much higher - at 30 or more times. The data of the "Forbes" journal also testify about the high concentration of income in Russia, which since April 2004 began to go out in Russia. So, according to the calculations of the magazine "Forbes" Capital 36 richest people Russia (110 billion dollars) is equal to 24% GDP Countries. Interestingly, according to the same list forbes, the cumulative state of American capitalists ($ 651 billion) is barely reaching up to 6% of US GDP.
Another indicator used to determine the degree of income differentiation and the development of income redistribution policies is gini coefficient(G). This coefficient is closely related to the Lorentz curve. Using Fig. 1, it can be calculated as the ratio of the shaded area of \u200b\u200bthe figure, which is between the line of absolute equality and the Lorentz curve (we denote it with the letter T), to the OFE triangle area formed between the lines of absolute equality and absolute inequality:
Where the value G vary in the range from zero to one, i.e.
As a rule, in countries with developed market economy And the active social policy of the state is the lower Gini coefficient, fluctuating in the range of 0.3 - 0.35 than in poor countries, in which the social bundle is particularly strong (the coefficient G is 0.5 and higher). Noteworthy Dynamics of Gini coefficient in Russia. So, in the USSR in 1991, it was 0.260, and in 1993, after one year of radical economic transformations, already 0.496. In late 2003 - early 2004 According to official data in Russia, the Gini coefficient was 0.4.
According to the Swedish economist K. Eklunda: "Most of the state-owned production and services is funded from taxes collected and then distributed more or less free among citizens. This applies to education medical Services, raising children and a number of other destinations. The goal is to make the distribution of vital funds more uniform. "
As a result, a part of the income of some and the transfer of others occurs. The striking example of the implementation of the fiscal redistribution function are excise taxes, as a rule, on certain types of goods and primarily luxury, as well as the mechanisms of progressive taxation. In some socio-orientation countries (Sweden, Norway, Switzerland), almost at the official level recognizes that taxes are a fee of the high-order part of the population less profitable for social stability.
3. Adjusting function. It is aimed at solving the various tasks of the state's tax policy using tax mechanisms. Reducing or tax increase stimulates or restrains the development of certain sectors of the economy. It involves the influence of taxes on the investment process of the decline or the growth of production on its structure. Its essence is that resources aimed at consumption are subject to taxes and exempt from taxes aimed at accumulation. production Funds. This feature has 3 subfunctions:
3.1. Stimulating aimed at supporting the development of certain economic phenomena. It manifests itself through the system of benefits and liberations The current Russian tax system represents a wide range tax benefits Small enterprises of disabled, agricultural producers, organizations implementing capital investments in production and charitable activities, etc.
In particular, in order to stimulate the development of housing construction, in accordance with Art. 2 of the Law of the Russian Federation "On the Fundamentals of the Federal Housing Policy" citizens, not provided housing on established standards, the state provides assistance, including using the tax benefit system to pay for construction, maintenance and repair of housing. According to Art. 2 of the Federal Law "On State Regulation of Agricultural Production" by the main directions of the state in this area, preferential taxation is recognized. The same provisions are provided in Federal Law "ABOUT state support Small business in the Russian Federation "and in other legislative acts.
The story also knows examples of the introduction of special taxes to achieve specific certain economic results. So, in 1948, "Exceptional tax to combat inflation" was established in France. His economic goal - reduce excess purchasing power And it was reflected in the title.
3.2. Destimulantaims to establish through the tax burden of obstacles to the development of any economic processes, for example, through the state's implementation of its protectionist economic policy. This manifests itself through an increase in tax rates, the establishment of tax on capital export, property tax, excise taxes, customs duties, in order to limit gambling business, to support Russian manufacturers, suspending capital export from Russia.
3.3. Reproductive.It is designed to accumulate funds to restore the resources used. This subfunction performs deductions to the reproduction of the mineral resource base, water fees.
Tax functions are interconnected: the implementation of the fiscal function creates a material base for the implementation of the regulatory function of the state. Conversely, successful tax policies leading to more effective, effective activities, makes it possible to fill the budgets of different levels with the necessary means. Internal unity of functions does not exclude contradictions between them: the growth of fiscal claims of the state reduces economic activity in society.
At the same time, according to and. Gorsky, fiscal and regulating functions are contradictory not only by themselves - they also contradict each other. In particular, the fiscal component acquires a large stabilizing value when the reduction in the total tax burden is involved. This is only possible by the redistribution of tax severity between payers, which directly requires accounting regulatory taxation mechanisms. However, in any case, the tax is not intended to undermine his own foundation: the tax exists to obtain funds and should not be limited, inhibition of the source of these funds. It is not intended to limit, prohibit, confiscation, punishment. Thus, the increase in customs import duties is called mainly by protectionist - political considerations, and increased taxation of gambling and alcohol business is due to solvency, and not prohibitive measures.
However, it seems that the importance of tax mechanisms in regulation and management of the state economy is still quite exaggerated. According to some public figures, taxes are, almost the only regulator of all financial and economic processes in society. However, the development of certain economic processes in society is subject to their laws, in which taxes are still not crucial.
In this regard, you can agree with S. Pepliaev, according to which the tax in modern conditions It is established to obtain budget income, therefore the impact on the behavior of the taxpayer in order to achieve any result cannot be the main purpose of the tax. However, if any tax payments begin to perform regulatory functions, not pursuing financial goals, they cease to act as taxes in the strict sense of the word.
Thus, the stimulating subfunction of taxes affects the economic behavior of the subjects more than indirectly, indirectly, through some aspects of motivation. The tax is by no means stimulates making money and in itself does not encourage earn, he only claims to be part of the earned one. If any type of business is initially unnecessary and ineffective, no tax breaks and liberation will help its development.
For example, Russian agriculture Always enjoyed with colossal benefits for almost all taxes, but this "superligrand" regime has not become the basis for the progress and prosperity of the domestic agricultural sector. Tax stimulation of investments in the separation from other economic factors also does not bring results, since investment processes are due not to tax breaks, but the needs of the development of production and business expansion. In this regard, the approval of V. Potapova is submitted that the tax breaks are secondary stimulants.
However, in some cases, the presence of tax breaks can serve as an additional (but still not the main) argument in favor of a particular activity or business activity.
It is also impossible to overestimate the "new well" currently the thesis "The less taxes is the higher the economy." This provision began to walk in the environment of near-communal economists with a light hand of the President of the United States Ronald Reagan, who realized the global tax reform in the early 80s. His ambiguous tax experiment at the moment in the same United States testifies that the Tax Reforms of Renigoniki is the attitude of the attitude of two, and in the theory of taxation the postulate "Low Taxes - High Economy" has not yet been proven and not justified.
On the contrary, many foreign economists are convinced that a sharp and ill-conceived decline in taxes can cause serious damage to the economy. So, despite a wide reduction in tax rates in the 80s, in America, the deficit of the state budget was rapidly increased, and the rate of savings in 1986, at the height of the tax "Ramonimics," was only 3.9% - this is the most low level This indicator among all industrial countries of that period.
It should be noted that, according to the theory, the decline in tax rates can contribute to economic growth in different ways. So, the decline in marginal tax rates may encourage people to work more intensely. This will definitely lead to an increase in the supply of labor and an increase in labor productivity.
In addition, with low taxes, savings are growing, and an incentive to investment appears. But this is only the theory, the confirmation of which is more than relative. So, supporters of tax cuts love to refer to the "growth racks", which in many cases took place for every significant reduction in taxes. After their decline in R. Reagan, at the beginning of the 80s, they said, followed seven years of accelerated economic growth (from 1983 to 19889). But this is a delusion: for relatively short periods, many factors affect the growth rates, and here, first of all, it should be noted the chronology of the cycle of business activity. On this basis, it is difficult to make unambiguous conclusions about how much tax reducing may contribute to economic dew.
According to experts, the economic growth of revenues in the United States is also due to the fact that in conditions of low taxation, rich Americans weakened the stimulus to hide its income that they declared and fall into the national statistical reporting. Thus, not just to calculate, whether the reduction in income tax rates really contributed to the acceleration of economic growth.
At the same time, few know that, despite the decline in tax rates, in parallel, a partial increase in tax rates on capital and taxes from corporate income was carried out in parallel. Thus, as the practice of developed foreign countries shows a decline in taxes in itself is further able to change anything at the rate of economic growth in the long run.
It is necessary to take into account that the Laffer Curve curve is generally accepted in the theory of taxation, showing the connection between tax rates and the volume of tax revenues to the budget. In accordance with this curve, the decline in bets to the limit point of taxation causes a direct decrease in budget revenues. At the same time, raising rates after the limit point attracts the reduction of tax revenues. It seems that this aspect must be taken into account first of all, considering the issue of the influence of the amount of taxes on the pace economic DevelopmentAnd not to put unverified and controversial situations at the head of the tax reform.
However, the most clearly regulatory function of taxes is manifested in a trialulating tax approach, when those or other states of the state to tighten the tax negle act immediately and directly.
The truth of the winged expression "everything that is subject to tax - decreases" is not subject to doubt. Creating an exorbitant tax burden almost always entails a decline in production due to the loss of its effectiveness. Thus, the non-promotional tax jet of the Russian peasantry in the 1930s led to its liquidation for several years. And now in our time, after the introduction of 70-% of the income tax from activities related to the video storage, the era of video galleons has sunk in summer. In addition, destimulating imports by establishing elevated fees (protection policy) will also carry out a reduction in the importation of certain goods.
With the help of taxes, the state is really able to create more or less favorable and competitive conditions for certain business areas. At the same time, it is impossible to forget that at the same time the tax suppression of other spheres occurs. In this regard, the underestimation, as well as the reassessment, the state of social significance of some industries is unacceptable, since otherwise the freedom of competition and the principle of justice is inevitably violated.
Tax functions that determine their essence are derived from finance functions and perform the same tasks, but in a relatively narrower framework.
Based on this functionstaxes can be grouped into two blocks:basic and extra.
Group basic functionsincludes the essential function of the tax (fiscal) and two socinist (regulatory and control). It is on the basis of these functions that the tax mechanism is built, and, acting together, they constitute a solid complex.
Additional functionsdetails the main objectives implemented through the subsystem of basic functions. In addition, if the basic functions are required for all types of taxes, then additional have the shade of optionality and are not necessarily presented in all taxes.
The main functions of the tax:
1. The most important function of taxes is fiscal(Lat. Fiscus is a state treasury). In accordance with this function, taxes perform their primary purpose - the saturation of the revenue of the budget, state revenues to meet the needs of society.
2. Adjustingthe function serves as a peculiar addition of the previous one and affects both the control and regulation of the consumption (for example, indirect taxes). At the same time, the regulatory mechanism exists objectively and the effect on payers is carried out regardless of the will of the state.
3. Controlthe function is implemented during taxation under the regulation of the state of financial and economic activities of enterprises and organizations, receiving income by citizens, the use of property. With the help of this function, rationality is estimated, balanced by the tax system, each lever separately, is checked, as far as taxes correspond to the realization of the goal in the established conditions.
Additional tax functionsform a subsystem that covers the following types of functions:
1. Distributionthe function is a kind of reflection of the fiscal: fill the treasury to distribute the funds obtained. But at the distribution stage, this feature is very closely intertwined with the regulatory, and both functions may appear in one action.
2. Stimulating(Destimulating) The function creates guidelines for the development or coagulation of production, activities. As an adjusting, it can be associated with the use of the mechanism of benefits, a change in the object of taxation, a decrease in the taxable base. Sometimes this function is considered as a subspecies.
3. Cumulativethe function is a kind of synthesis of all previous functions and the main thing - from the standpoint of the state's objectives in the tax system. The most generalizing function of taxes with which their occurrence and development is associated is fiscal. But this is only at first glance. It is temporary, acts as a phase, implementing the saturation of the budget for a certain period.
Tax ratio, collection, duties
The legislation of many states do not make distinction between these categories, and the tax system is characterized as a totality of taxes and fees. Naturally, the tax, duties, collection there are a number of common features.
These include:
1. Combill paymenttaxes and fees in the relevant budgets and funds.
2. A clear entry of them in budgets and funds,behind which they are fixed.
3. Seizure them on the basis of the legislative formand order of receipt.
4. Forced seizure.
5. Control exerciseunified bodies of the State Tax Service.
6. Overquissal naturepayments.
However, despite the similarity of these mechanisms, they have clear differences.
Duty and collection differentfrom taxes:
BUT. By meaning.Tax payments provide up to 80% of revenues in the revenue part of the budget, the remaining types of deductions, respectively, less.
B. For purpose.The purpose of the taxes is to satisfy the needs of the state, the goal of duties, fees is to meet certain needs or costs of institutions.
IN. According to circumstances.Taxes are unconditional payments; A duty, the fee is paid in connection with the service provided by the payer with a state institution that implements state-powerful powers.
G. By the nature of the duty.Payment of tax is related to a clearly pronounced duty of the payer; A duty, the collection is characterized by a certain voluntary of action of it and are not regulated sometimes by the relationship of an imperative nature.
D. In periodicity.Fees, payments, duty often wear one-time character and their payment is carried out without a specific system; Taxes are characterized by a certain frequency.
Differences on frequency include two approaches:
The frequency of payment (fees, duty - disposable payment, taxes - a certain periodic payment);
Periodicity of actions (fees, duty directly depend on the number of actions that generate an obligation to pay, taxes are clearly not linked to the frequency of actions, for example, the frequency of tax payments from the owners vehicle It does not bind to the nature of the use of the vehicle).
E. Relationship relationshipcharacteristic for duties, fees (in contrast to taxes).
Legislative delimitation of duty and collection in Ukraine is not. Previously, the main criterion was the receipt of funds: if the budget is a duty, if the organization is in favor of the organization. In modern conditions, accents were somewhat shone:
collection - payment for possession of a special right;
a duty is a fee for committing payers legally significant actions.
The function of the tax is the manifestation of its essence in action, the method of expressing its properties. The function shows how the public appointment of this economic category is being implemented as a tool for value distribution and redistribution of income.
Taxes perform the following functions:
1. Fiscal functionit consists in financing government spending. Through the fiscal function, the main public appointment of taxes is being implemented - forcing the financial resources of the state accumulated in the budget system and extrabudgetary funds necessary for the implementation of eigenfunctions (defense, social, environmental and others). The formation of state budget revenues on the basis of stable and central tax collection turns itself to the state in the largest economic entity.
Regulatory function - State regulation of the economy. The regulatory role is played by the taxation system chosen by the government. Through the taxes of the authorities affect public reproduction, i.e. Any processes in the country's economy, as well as socio-economic processes in society.
3. Distribution functionthe tax system is manifested in complex interaction with prices, incomes, percentage, dynamics of shares, etc. Taxes act as a significant tool for the distribution and redistribution of national income, incomes of legal entities and individuals. The distribution function of taxes affects the distribution of not only income, but also capital, investment resources.
4. Stimulating functionthe tax system is one of the most important, but this is the most "hard track" function. Like any other, the stimulating function is manifested through specific forms and elements of the tax mechanism, a system of benefits and promotions, prohibitive or limiting rates and other tax mechanism and tax policy tools.
The stimulating function of taxes is in modern Russian practice weakly implemented and inefficiently used.
5. Control functiontaxes acts a kind of protective function: it ensures the reproduction of the tax relations of the state and enterprises, the implementation and effectiveness of the power of state power. Without the control function, other taxes are impracticable or their implementation is undermined.
The control function, based on the law, the right, can be effectively implemented only on the basis of coercion, subordination of state power and law. The weakening of state power leads to the weakening of the control function of the tax system. And, on the contrary, the weakening of the control function of taxes means the weakening of state power or leads to such a weakening. The control function of the tax system predetermines and determines the effectiveness of other functions. Consequently, if the control function of taxes is weakened, then this respectively reduces the effectiveness of the tax system as a whole.
6. Social function- maintaining social equilibrium by changing the relationship between the income of individual social groups in order to smooth the inequality between them.
The most material content of taxes as cash resources, centralized by the state and isisimed from the reproduction process, is entitled to the appeal to non-productive purposes. In the context of the Russian Federation, the social function of the budget tax system is very significant due to the obligations that the Soviet state carried the population and which "by inheritance" passed to the Russian Federation. Many social costs financed by the state at the expense of taxes (free education, healthcare).
The social function of taxes is manifested directly through the mechanisms of tax breaks and tax rates, which is included in the internal mechanism of the validity of the tax (VAT, income tax, etc.).
The social function of the tax system requires a detailed study, both in terms of its strengthening and in terms of eliminating unjustified benefits and advantages that do not meet the nature of market transformations, social criteria or intracereral relations.
Tax functions are interconnected. Growth of tax revenues in the budget, i.e. The implementation of the fiscal function creates a material ability to carry out the regulatory function of taxes. At the same time, the acceleration and growth in production growth achieved as a result of economic regulation allows the state to get more funds.
With the help of taxes, it is possible to encourage or restrain certain types of activities (increasing or lower taxes), direct the development of certain industries, affect the economic activity of entrepreneurs, balance the effective demand and supply, regulate the amount of money in circulation. So providing tax benefits to the industries or individual enterprises stimulates their rise and development. Appointing higher taxes on superflores, the state controls the price movement for goods and services. By providing benefits, the state solves serious, sometimes strategic tasks. For example, not taxed part of the profit, which is coming to the introduction of new technology, it encourages technical progress. A, not taxed part of the profits going on charity activities, the state attracts enterprises to solving social problems.
In the state, their cumulative value, demonstrate the degree of realization of the potential of this tool for the distribution and redistribution of public wealth.
Depending on what kind of fees are accepted in the state, it is possible to talk about the functions they are performed in society. In addition, herself economic theory It is not yet able to answer the question of the functions performed by taxes and which they must be performed ideally, what should be their types and sizes.
The most well-established opinion is now the fact that taxes will most effectively perform two functions, this is a fiscal tax function and distribution.
The first, fiscal, tax function is one of the most important, and not only because it is implemented in the overwhelming number of states. Its versatility lies in the fact that it is not mediated by any socio-economic structure of the state and its economic system.
Using this function are created financial funds and reserves of any country and it is the fiscal function of taxes forms the necessary conditions To redistribute public wealth between various social and economic groups population, business entities, sectors of the economy.
As is known, any change in the number of tax revenues significantly affects economic activities. Moreover, it means not only a decrease in these revenues, but also their increase, since in this case it may increase in society. Consequently, it is extremely important to achieve such a situation in which the redistribution of public wealth will be ensured on the principles this condition It makes it possible to ensure a combination of public and public interests at the level of possible admissibility for both parties. From here, a conclusion is formed, according to which it becomes objectively necessary that the fiscal function of taxes is supplemented with regulating, or, as it is also called distribution.
The nature of the distribution mechanism was known at the stage of primary capital accumulation. The present, modern content has changed to a large extent. IN this moment The distribution function of taxes acts as a necessary and effective tool for stimulating the production process, its technological re-equipment, maintaining the optimal pace.
The use of taxes as the method of formation of the state objectively causes the need to contact tax process With its participants - enterprises, companies, population. In the process of this contact, the role of the distribution function is even more increasing. If during the accumulation of capital, taxes mainly took part in the creation of production as such, then at the present stage, taxes increasingly show themselves as a regulatory tool. The effect of this tool is implemented through the types of taxes and fees, the establishment of the provision of preferences and benefits, applying to various participants of the sanctions' economic relations. This shows that the tax policy directly interferes with the process of economic relations in society. By the way, it follows and another function - the control, the essence of which follows from the very nature of such a phenomenon as taxes. Redistribution of social product with taxes in this case, inseparable from tracking movement financial means in economics.
Ultimately, summarizing all functions that fulfill taxes, it should be recognized that they are designed to provide equilibrium between state and public interest and form favorable conditions for progress.
Fiscal function Taxation is the main function of taxation. Historically, the most ancient and at the same time basic: taxes are the preferential component of the state budget revenues. The implementation of the function is carried out by tax control and tax sanctionsthat provide maximum collapse established taxes and create obstacles to tax evasion. Simply put, this is the collection of taxes in favor of the state. Thanks to this function, the main purpose of taxes is being implemented: the formation and mobilization of state financial resources. All other taxation functions are derived from fiscal. In any case, along with purely financial and fiscal objectives, taxes can pursue others, such as economic or social. In other words, financial goals, being the most substantial, are not exceptional.
· Distribution (Social) Function Taxation is to redistribute public income (funds take place in favor of more weak and unprotected categories of citizens by laying the tax burden to the stronger categories of the population).
· Regulatory function Taxation is aimed at achieving the tax mechanisms of certain objectives of the economic policy of the state. According to the outstanding English economist John Keynes, taxes exist in society exclusively to regulate economic relations.
· Control function Taxation - allows the state to monitor timeliness and completeness of revenues to the funds budget and compare their amount of financial resources.
· Stimulating function Taxation is aimed at supporting the development of certain economic processes. It is implemented through the system of benefits and liberations. The current tax system provides a wide range of tax benefits to small enterprises, enterprises of persons with disabilities, agricultural producers, organizations carrying out capital investments in production and charitable activities, etc.
· Destimulating function Taxation is aimed at establishing obstacles through the tax burden for the development of any economic processes.
You can also call too reproductive subfunctionwhich is designed to accumulate funds to restore the resources used. This subfunction performs deductions to the reproduction of the mineral resource base, the fee for water, etc.
Tax payment
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Form of mobilization to the Centralized Fund of the State Part of the profits (income) of taxpayers (legal and individuals), regulated tax legislation. Form N.P. The Russian Federation constantly changes, which is due to the formation and development of the tax system in Russia. Since 1992, the order of N.P. From profit to the budget is determined by the Law of the Russian Federation on the income tax of enterprises and organizations dated December 27, 1991, with subsequent changes. The law provides for the establishment of income tax rates for various categories of enterprises (banks, insurance organizations,
stock exchanges, etc.), the procedure for determining taxable profits, tax benefits, as well as the procedure for payment providing for the addition of quarter advance contributions income tax with the subsequent final calculation Since the profit (or loss) is the final financial results The activities of the enterprise, from this profits are paid by other NP:
property tax, local taxes, etc. Because Profit is a source of multiple N.P., the order of their payment is important. Initially everyone is paid property taxes, duties and others N.P. N.P. Some taxes, as a rule, are also called the target focus on compensation and restoring the impaired natural state and the nature of the fee for the use of natural resources owned by the State (payments for the use natural resources, deductions for reproduction of the mineral resource base, water fee, etc.)
Tax system includes different kinds tax payments (hereinafter referred to as taxes).
The basis of their classification is different signs.
The following foundations of tax classification are the most important in modern theory and practice of taxation:
1. According to the method of charging taxes;
2. According to the taxpayer;
3. by a body that establishes and specifies taxes;
4. In order to introduce tax;
5. In terms of budget, which is credited tax payment;
6. On the target orientation of tax administration.
According to the method of tax challenge, direct and indirect taxes are distinguished. Direct taxes are installed directly to income and property (direct form of taxation). TO indirect taxes Taxes are taxes on goods and services paid in the price of goods or included in the tariff. The owner of goods and services in their implementation receives tax amounts that transfer the state (indirect form of taxation). In this case, the relationship between the payer (consumer) and the state is mediated through the object of the taxation.
Direct taxesIn contrast to indirect taxes, directly addressed to the taxpayer - its income, property, other tax facilities.
According to the taxpayer differ:
Taxes from individuals ( income tax from individuals, tax on property of individuals, property tax, turning into order of inheritance and donation, resort collection, etc.).
Taxes from enterprises and organizations (income tax, value added tax, excise taxes, tax tax road roads, tax on property of enterprises and organizations, etc.). This specification is not accidentally named "Taxes from enterprises and organizations", and not "Taxes with legal entities". This is due to the fact that some organizations act as tax payers without being a legal entity, in particular, branches, representative offices, separate structural units.
Mixed taxes that pay both individuals and enterprises and organizations (state duty, some customs duties, tax from vehicle owners, etc.).
about the body that establishes and specifies taxes (legal classification), distinguish:
Federal (nationwide) taxes. It should be noted that the amount of rates, determining the objects of taxation, payers and methods for the calculation of federal (national) taxes, as well as the procedure for enrolling their amounts to the budgets of different levels is determined by the legislation of Russia and are united throughout its territory.
Regional taxes (taxes of the republics as part of the Russian Federation and taxes of edges, regions, autonomous field of autonomous districts). A distinctive feature of regional taxes is that the specific amounts of bets, the definition of tax objects, payers and methods for calculating taxes are established in accordance with the legislation of Russia by the legislative bodies of the subjects of the Federation: the republics of the Russian Federation or solutions of state authorities of the regional districts, regions, autonomous region, autonomous districts .
Local taxes.Local taxes, the mechanism of their calculus and charging are introduced by district and city bodies in accordance with the legislation of Russia and the republics as part of the Russian Federation.
In order to introduce tax distinguish taxes communicative and optional.
Community taxes Install legislative acts Of the Russian Federation and are charged throughout its territory, regardless of the budget to which they come. Community Taxes include all federal taxes, property tax on enterprises, forest income tax, water fee, property tax of individuals, land south, registration with individuals engaged in entrepreneurial activities.
Optional taxes It is provided for the foundations of the tax system, but they can be directly administered by the republic's legislative acts as part of the Russian Federation and the decisions of state authorities, the edges, areas, autonomous regions, autonomous districts, areas, cities, other administrative and territorial entities. Challenge these taxes in a particular territory is the competence of local governments.
In the budget level in which the tax payment is credited Tax payments can be divided into posted and adjusting.
Fastened taxes directly and fully enter a specific budget or extrabudgetary fund. Among the fixed taxes are allocated taxes that come in federal budget, in the regional budget, in local budget, extrabudgetary fund.
Regulating taxes They come simultaneously to the budgets of various levels in proportions according to budget legislation. To date, there are two such taxes in the tax system of Russia: income tax with enterprises and organizations and income tax with individuals. The amounts of deductions for such taxes credited directly to the republican budget of the republic as part of the Russian Federation, in the regional, regional budgets of the edges and regions, the regional budget of the autonomous region, district budgets of autonomous districts and budgets of other levels are determined when approving the budget of each of the subjects of the Federation.
On the target direction of tax administration You can highlight taxes abstract and target.
Abstract (general) Taxes The state is introduced to form a budget as a whole, while target (special) taxes are introduced to finance a particular direction of state costs, for example, a single social tax, Targeted fees for the content of the police, on the improvement of territories and other goals.
As a rule, for targeted tax payments, a special fund is being created (extrabudgetary) or in the budget itself for such a type of tax, a special article is introduced.
The system of taxes and fees in the Russian Federation is a developing system.
48 . Federal tax payments: concept, species, features.
Tax - Mandatory, individually free payment charged by state authorities of various levels from organizations and individuals in order to financial support for the activities of the state and (or) municipalities. Invidence tax is governed by tax legislation. A combination of established taxes, as well as principles, forms and methods of their establishment, change, cancellation, challenge and control form the tax system of the state. Under the tax refers to the compulsory insulation by state tax structures from individuals and legal entities necessary for the state of its functions.
Tax payment - The form of mobilization to the centralized fund of the state part of the profit (income) of taxpayers (legal and individuals), governed by tax laws.
In accordance with Article 13 of the Tax Code, federal taxes and fees include:
1) value added tax;
2) excise taxes;
3) the income tax of individuals;
4) tax on the profit of organizations;
5) tax on mining;
6) water tax;
7) fees for the use of animal objects and for the use of water biological resources;
8) State duty.
49 . Regional and municipal tax payments: concept, types.
The following types of taxes and fees are established in the Russian Federation:
Federal taxes and fees, taxes and fees of the constituent entities of the Russian Federation (hereinafter referred to as regional taxes and fees), local taxes and fees.
Regional and local taxes and fees not provided for by the Tax Code cannot be established (Article 12 of the Tax Code of the Russian Federation). Local taxes and fees in the cities of the federal significance Moscow and St. Petersburg are established and entered into force the laws of these constituent entities of the Russian Federation.
Thus, the Tax Code determines the closed list of regional and local taxes and fees.
No one can be entrusted to pay taxes and fees, as well as other contributions and payments that have established Tax Code Signs of taxes or fees not provided for by the Tax Code or in more detail than determined by the Tax Code (Article 3, 12 of the Tax Code).
TO regional taxes relate:
1) property tax;
2) tax on gambling business;
3) transport tax.
Local taxes include:
1) land tax;
2) property tax of individuals.
50 . National tax in the Tax system of the Russian Federation.
In accordance with the Tax Code of Russia (ch. 25.3. "State duty"), the state duty is a collection charged from organizations and phys. persons when they appeal to state bodies, local governments, other bodies and (or) officialsauthorized in accordance with Russia's legislative acts, legislative acts of Russia's constituent entities and regulatory legal acts of local governments, for committing the legally significant actions provided for by the Tax Code, with the exception of actions made by consular agencies of Russia, namely:
notarial actions;
actions related to registration of civil status acts;
actions related to the acquisition of citizenship of Russia or exit from citizenship of Russia, as well as entry into Russia or leaving Russia;
actions on the official registration of a program for electronic computing machines, databases and topologies of the integral chip;
actions of authorized state institutions in the implementation of the federal toll supervision;
state registration yur. persons, parties, media, issues valuable papers, property rights, vehicles, and so on.
Among other things, the Tax Code of the Russian Federation provides for state duties for:
the right to use the names "Russia", " the Russian Federation"And formed on their basis words and phrases in the names yurlitz
the right to export cultural values, collectibles on paleontology and mineralogy;
issuing permission for transboundary movement of hazardous waste;
the issuance of permits for exporting from the territory of Russia, as well as the imports of animals and plants into the territory of Russia, their parts or derivatives, subject to the Convention on the International Sale of Wild Fauna and Flora, which are threatened with the disappearance.
The state fee will be charged: with submitted to court claims, from applications for predicate disputes, with statements (complaints) on delamar special production, from cassation complaints, as well as for the issuance of writings (duplicates) of documents with claims submitted to the arbitration court and statements to predicted disputes, as well as statements to revise decisions Arbitration Court; for committing any notarial actions in authorized institutions, as well as for issuing copies (duplicates) of notarized documents; for registration of civil status acts, as well as for issuing repeated certificates of registration of acts of civil status and evidence due to changes, addition, correction and restoration of records of civil status acts; for issuing documents for the right to travel abroad and about the invitation to the RFLIT states, for making changes to these documents; for you give or continued a residence permit; for issuing a visa to passports foreign citizens or replacing their documents for the right to depart from the Russian Federation Ivitna in the Russian Federation; from statements about admission to citizenship of the Russian Federation and about the exit of the trigteles; for registering a place of residence; For issuing permits for the right of hunting and for other objects defined by legislative acts.
In fact, none state, when forming your budget, can not do without use in his tax system, fees and duties. And although the size of the collected duties in budget States occupy, as a rule, not a significant place, however, they are attached to an important independent financial value.
Duties, in contrast to taxes, are intended to only cover the costs of the state institution, and not profit. Duties and fees do not have a financial value inherent taxes. When paying a fee or collection is always present, there is always a special purpose (for which the fee is specifically paid) and special interests (the payer in one way or another directly feels the payback of the payment). Taxes Therefore, they may have a special purpose (target taxes), however they are never individually (directly) compensated. In this sense, fees and duties are individual payments. But since the state is obliged to provide the main amount of its services regardless of the ability of the recipient to pay them, the coverage of state costs Cannot be carried out at the expense of individual payments that give any rights. "The principle of the legal state rejects commercialization government controlled And limits costsrelated to the provision of services by the state in response to solvent demand
The purpose of the recovery of the duty or fee (a fee) consists only in the coverage without a loss, but without clean prof., the expenditures of the institution, in connection with the activities of which the duty is charged. But this principle is far from always observed in practice. Quite often, the fee for services exceeds the costs associated with it. Moreover, in some cases, the payment is established for the sake of cost coverage, and the effect itself is recognized as required for the recovery of payment. This statement is true, for example, with respect to the introduction of various registrations, etc.
This circumstance suggests that duties and fees, although they are charged in connection with the provision of individual services, cannot be considered as debt payments, negotiable payments. These are monetary concerns charged individually due to a public-legal service.
It should be especially emphasized that the duty or fee is paid not for the service, but in connection with the service, and with the one that the state authority has, acting in common interests, implementing its state-of-government functions. Thus, the payment of duty when applying for a statement of claim in court is associated with the right of a specific person on judicial protection, but is determined by the socially useful function of the court - maintaining the rule of law.
The duty does not provide the existence of the state body, as it can be financed from other sources. On the contrary, charging duty is due to the implementation of any state body of its functions.
The size of the duty or fee, firstly, must be justified. In determining their sums, it is impossible to proceed only from financial considerations - amounts must be compared with the goals for which payments are established for
Types of duties are different. Allocate duties charged in connection with the provision of administrative services (for example, for consideration of a petition for obtaining or termination of citizenship); duties charged for providing any right (for example, for issuing permits for the right of hunting); Fees charged as compensation for certain expenditures of the Union in the interests of specific persons (for example, duties from owners of large-tonnage vehicles providing an increased destructive effect on highways). Duties charged in certain areas of state activities are also isolated: judicial, customs, notarial, etc.
IN russian legislation There are three types of duties: state, registration, customs.
The state duty is charged for a number of services in favor of the payer - the adoption of claims and other documents by the court, the commission of notarial actions, registration of acts of civil status, the issuance of documents, etc., as well as for providing special rights (for example, the right to hunt.
Registration fees are charged when handling a person with an application for issuing patents for the invention, an industrial sample, a utility model, etc.
Customs taxes are charged when performing export-import operations.
