Tax principles. Taxation principles are the basic ideas and provisions applied in tax sphere. The taxation system distinguishes between economic, legal and organizational principles.

Economic principles were first formulated by Adam Smith in his work An Inquiry into the Nature and Causes of the Wealth of Nations. Currently they have undergone some changes. Different authors call them differently. Here are the most common interpretations of economic principles.

First principle fairness (equality of taxation). According to this principle, each taxpayer must pay taxes in proportion to the income received (the value of the property). Taxation should be universal and equally distributed among taxpayers. This principle has two components. The first considers taxation "vertically":

The amount of taxes levied should be determined depending on the amount of income (property) of the taxpayer. As income increases, it should increase tax rates. At the same time, a person who receives more benefits from the state must pay higher taxes.

The second component interprets justice as equality of taxes for equal incomes.

Second principle"proportionality". It provides for the harmonization of the interests of the state and the taxpayer. Taxes should not be an unbearable burden for the taxpayer, and their amount should meet the needs government spending.

Third principle"certainty". This concept includes the availability of comprehensive information about the timing of payment, amounts to be paid, and methods of payment.

Fourth principle"facilities". It assumes that the tax should be collected at the time, in the manner, in those payment documents that are most convenient for the taxpayer.

Fifth principle"economy". Tax collection costs should not exceed the tax amounts collected. In fact, expenses should be minimal. Moreover, this should apply not only to tax authorities. IN modern systems taxation, it is relevant to consider and account for the costs of servicing tax payments by taxpayers. Complex tax laws, complex tax and accounting, complex tax calculations, the need for special computing equipment - all these are overhead costs that are unproductive expenses.

Taxation is carried out based on the following taxation methods: equal taxation method, proportional taxation method, progressive taxation and the method of regressive taxation. The equal taxation method provides for the same amount of tax from each taxpayer, regardless of his income and property status.

Proportional taxation method - provides the same tax rate for all taxpayers. At the same time, the amount of tax increases in proportion to the income received; the greater the amount of income, the value of the property, the greater the amount of tax (personal income tax - 13%).

The progressive taxation method involves an increase in the tax rate with an increase in the amount of income (property value) and, as a result, an increase in the progression of the tax amount established by law. This system is used to withdraw excess income, reducing the gap between the lowest and highest incomes.

The next group of principles is related to tax law and is called “legal principles”. Basic principles legal regulation tax relations can be both general for all branches of law and specific for tax purposes. Let's consider a group of “legal principles” that underlie the tax systems of developed countries.

The principle of equal tax burden(neutrality) provides for the universality of tax payment and the equality of taxpayers before the law. Tax discrimination based on political, religious, ideological, ethnic, or national differences is not permitted. When setting taxes, only the actual ability of the taxpayer to pay the tax can be taken into account based on the principle of fairness.

The principle of establishing taxes by law. Law is the highest legal document, the approval of which is associated with the procedure of democratic governance in the state. The establishment of taxes by law means that taxes must be established by representative and legislative authorities, subject to all democratic procedures provided for by the Constitution and Legislation. This is a guarantee against arbitrariness in the tax sphere of the executive branch.

The principle of denying the retroactive effect of the introduction of tax laws. The introduction of tax laws “retroactively” that harm taxpayers is strictly prohibited. The retroactive introduction of tax laws that improve the situation of taxpayers is permitted by law.

The principle of priority of tax law over non-tax laws is special. This principle means the priority of tax legislation in taxation matters over non-tax legislation. This situation is possible in case of contradictions in legislative acts.

The principle of the presence of all elements of tax established by law. This principle establishes a procedure where the absence of any element in a tax allows the taxpayer to legally avoid paying the tax.

The category of “legal principles” includes a large group of principles that form the basis of the tax systems of many countries and are declared in tax legislation Russian Federation(see Tax Code of the Russian Federation).

Organizational principles are the provisions in accordance with which the construction, development and management of the tax system is carried out.

The principle of unity of the tax system is expressed in the prohibition on the establishment of taxes or fees that directly or indirectly restrict the free movement within the territory of the country of goods (works, services) or funds. It is unacceptable to introduce taxes or fees in regions or municipalities that lead to the replenishment of the budgets of some at the expense of other territories.

Principle of equality legal statuses subjects countries is sometimes interpreted as the principle of “tax federalism”. This principle is based on the division of powers of federal, regional and local authorities in the field of tax creation and budgetary relations. The tax system should provide a certain freedom in the formation of budgets at all levels.

The principle of mobility(elasticity) implies opportunities for prompt changes in the tax burden and tax relations caused by changes economic situation. For example, changes in quotes to stock exchanges, the level of energy prices, the political situation in the world - require adjustments in the implementation of tax policy. Tax elasticity can also be used as a government countermeasure against tax evasion.

Principle of stability is expressed in stable and understandable tax legislation. The criterion for minimal stability of the tax system is the tax period during which changes are unacceptable. The maximum period may be the period until a new reform of the tax system.

The principle of multiple taxes justified by the need to redistribute the tax burden between taxpayers. Secondly, the presence of multidirectional taxes allows for uniform and fair taxation of all forms of income and property.

The principle of an exhaustive list of taxes provides for restrictions on the current list of taxes. Legislation should prohibit the introduction of taxes not provided for in tax laws. This principle plays a big role in implementing the principle of stability of the tax system.

Principle of harmonization tax systems involves the unification of tax systems, including tax legislation and taxes themselves in different countries. The similarity of tax systems in different countries allows the state to most effectively implement the foreign economic policy.

Residence principle complied with in all economic developed countries. Tax residents in the Russian Federation are individuals who are actually in the Russian Federation for at least 183 calendar days over the next 12 consecutive months. The period of stay of an individual in the Russian Federation is not interrupted by periods of his travel outside the Russian Federation for short-term (less than six months) treatment or training. Regardless of the actual time spent in the Russian Federation tax residents The Russian Federation recognizes Russian military personnel serving abroad, as well as employees of state authorities and local governments sent to work outside the Russian Federation. In the tax lexicon, this term is also used in relation to organizations. However, there is no definition of this term in Russian tax legislation

A taxpayer may participate in relations regulated by tax legislation through a legal or authorized representative. Has the right: to receive a deferment or installment plan for tax payment; to write off, under certain conditions, bad debts for taxes and fees; for a refund or offset of overpaid tax amounts; to maintain tax secrecy.

Principle of priority international tax law over national law. If an international treaty of the Russian Federation containing provisions relating to taxation and fees establishes rules and regulations other than those provided for by this Code and normative legal acts on taxes and (or) fees adopted in accordance with it, then the rules and regulations of international treaties of the Russian Federation are applied

Questions for self-control

1. List and characterize general tax theories.

2. List and characterize private tax theories.

3. Characterize development tax theories in the 20th century

4. Give examples of the impact of taxes on the labor market.

5. Justify the impact of taxes on the economy.

6. What is the role of environmental taxes in environmental protection?

7. What is the role of taxes in environmental management?

8. Describe the theory of marginal taxes. Tax burden. Laffer curve.

9. Describe the impact of taxes on reducing social inequality. Lorenz curve

10. Name the functions of taxes.

11. Describe the fiscal, economic, social, environmental, and international functions of taxes.

12. Describe the economic principles of taxation.

13. Describe the legal principles of taxation.

14. Describe the organizational principles of taxation.

1. Contents and main features of taxes.
2. Tax system and principles of its construction.
3. Functions of the tax system.
4. Types of taxes and their classification.

1. In modern economic systems, the role of taxes is extremely important. They are not only the main channel of budget revenues, but are also included in all the main links of the financial system, form and mediate the main financial relations in society. The efficiency of the main parts of the economy, the development of entrepreneurial initiative and the satisfaction of the basic needs of the state depend on the thoughtfulness and adequacy of the tax system to the existing economic conditions and economic principles of the country’s national economy. IN transition economy The role of taxes and the tax system is especially increasing due to the fact that one of the few real levers for regulating economic and social processes that the state has in the unstable conditions of transformation of the economic system.

The emergence of taxes is usually associated with the emergence of the state: the formation of its institutions inevitably required the formation of funds financial resources and, accordingly, the instruments through which such funds could be formed. Taxes became such an instrument, the main purpose of which was initially to form a material base (funds of financial resources) to ensure the functions of the state. With the development of the state and the expansion of its functions, the role of taxes has increased, but their original purpose and meaning are essentially preserved.

Tax as an economic category expresses constantly existing (renewing) economic relations between the state, on the one hand, and individuals and legal entities, on the other hand, arising in the process of redistribution of a newly created product and the mandatory alienation of part of its value at the disposal of the state.

Payment of taxes is an obligation and does not provide any grounds for the taxpayer to assert rights to counter-fulfillment of obligations by the state. The fact that amounts paid to the budget in the form of taxes are ultimately returned to taxpayers in one form or another (mainly “intangible”) does not change the essence of tax relations, although this creates the appearance of reimbursable taxes. Even in those cases, taxpayers receive funds from the budget, between the obligation to pay taxes and the right to receive budget funds There is no naturally determined interdependence.

1. Tax is understood as a mandatory, individual 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 security activities of the state and (or) municipalities.

2. A fee is understood as a mandatory contribution collected from organizations and individuals, the payment of which is one of the conditions for the commission of fees in the interests of payers by state bodies, local government bodies, and other authorized bodies and officials of legally significant actions.

2. Despite the differences in tax systems various states, the variety of tasks that the tax system solves in a given period of time, tax systems share common features. The tax system is a set of taxes established by law, as well as the principles, forms and methods of their establishment, amendment and abolition, a system of measures to ensure compliance with tax legislation. The main organically related elements of the tax system are the tax system and the tax mechanism.

Tax system- this is a set of taxes, fees, duties and other payments equivalent to taxes levied on the territory of the state in a given period of time. The main taxes through which the majority of budget revenues are generated both in Russian and in world practice are: value added tax, excise taxes, profit tax (income) legal entities, personal income tax, customs duties, payments in social funds, sales tax, property tax).

Tax mechanism represents a set of all means of methods of an organizational and legal nature aimed at complying with tax legislation. The tax policy of the state is implemented through the tax mechanism, the main quantitative and qualitative characteristics of the tax system and its target orientation are formed. on horseback important socio-economic tasks.

The most important role in the tax mechanism is played by the mechanism taxation(levels of tax rates, system of benefits, procedure for calculating the taxable base, composition of taxable objects and other elements related to the calculation of taxes). By changing the taxation mechanism (the procedure for calculating a particular tax), it is possible to give the tax system qualitatively new features, for example, change its structure, without changing the quantitative and type composition of taxes. This is achieved by changing the rates of the most significant taxes.

It is generally accepted to highlight the following principles for constructing tax systems:principle of justice(equality) of taxation; tax certainty(the amount of taxes, terms, method and procedure for calculation are precisely defined and understandable to taxpayers); convenience deadlines and ways payment; profitability (efficiency) of tax collection(the costs of collecting and servicing taxes should be as small as possible relative to the amounts received by the state in the form of a particular tax).

The principles of constructing a tax system in their limited unity should create conditions for taxes to effectively perform their functions.

3. Tax system as whole and each individual tax has a number of functions. The functions of the tax system are derived from the objective functions of taxes. In tax theory, it has received unambiguous recognition primarily fiscal function.

Fiscal function consists of ensuring revenues of the state budget system and is under the special control and influence of the state, at the center of its financial policy. The prevailing interest of the state in the implementation of the budget (fiscal) function is naturally manifested in the desire to maximize tax sources, which can lead to the dominance of the fiscal function over other functions of the tax system and tax policy.

Regulatory function taxes and tax policy is to regulate macroeconomic processes, aggregate demand and supply, growth and employment.

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

Social function taxes are multifaceted. In the conditions of the Russian Federation, the social function of the tax system is very significant due to the fact that the state has traditionally had significant obligations to the population. Many social costs financed by private funds in Western countries are financed by the state through taxes in Russia (education, healthcare, pension costs, social insurance, etc.).

Stimulating function The tax system is one of the most important, but at the same time it is the most difficult to customize function. It is also called function microeconomic regulation, since it directly interacts with the economic interests of legal entities and individuals. (system of benefits, incentives).

Control function taxes acts as a kind of protective function: it ensures the reproduction of tax relations between the state and enterprises. Without the control function, other functions of taxes are not feasible or their implementation is undermined at their core. The control function of taxes, relying on legal mechanisms, can be effectively implemented only on the basis of subordination to the power of state power and the law.

4. The Tax Code of the Russian Federation (Part I) contains 28 different taxes and fees, including:

Federal taxes and fees:

Value added tax;

Excise taxes on certain types of goods (services) and certain types of mineral raw materials;

Tax on profit (income) of organizations;

Capital income tax;

Personal income tax;

Contributions to state social extra-budgetary funds;

Government duty;

Customs duties and customs fees;

Subsoil use taxes;

Tax on the reproduction of mineral resources;

Tax on additional income from hydrocarbon production;

Fee for the right to use fauna and aquatic biological resources;

Forest tax;

Water tax;

Environmental tax

Federal licensing fees.

Regional taxes and fees:

Organizational property tax;

Property tax;

Road tax;

Transport tax;

Sales tax;

Gambling tax;

Regional licensing fees.

Local taxes and fees:

Land tax;

Property tax for individuals;

Inheritance and gift tax;

Local licensing fees.

Tax structure can be used to characterize the tax structure. classification. In accordance with its principles, the following structural divisions of taxes can be distinguished. Depending on the object of taxation - direct and indirect; from levy level(links of the budget system) - regional and local; from subject of payment- from individuals and legal entities; from intended purpose- general (without functional link to specific budget expenses) and targeted; from source of payment- from income, profit and proceeds from sales (sales); from withdrawal method- at the source and from the tax return.

Direct taxes have as an object of taxation income from individuals and legal entities, property, natural resources and other factors that contribute to the generation of income. Direct taxes include: profit (income) of organizations; capital income tax; personal income tax; tax on subsoil use; tax on the reproduction of the mineral resource base; tax on additional income from hydrocarbon production, forest tax; water tax; transport tax; corporate property tax; property tax; land tax; property tax for individuals; inheritance or gift tax. Despite the fact that in quantitative terms they make up half of the list of the tax system, the role of these taxes in modern Russian practice taxation is not enough yet. According to 1999 data, they constitute about 44% of all budgetary tax revenue Russian Federation.

Indirect taxes are levied on transactions involving the sale of goods, services, export-import and similar transactions. Tax amounts are determined as a surcharge to the price of goods (for excise taxes) or as a percentage: to added value (for value added tax), to sales proceeds or sales proceeds (for sales tax). Largest specific gravity in the structure of tax revenues to the consolidated budget of the Russian Federation in 1999, VAT was 25.5%, then profit tax was 19.5%, personal income tax was 13%, and excise taxes were 11%.

Lecture 1.
Topic: THE IMPORTANCE OF TAXES IN THE ECONOMIC SYSTEM
Plan:
1. The essence of taxation
2. Theories of taxes
3. Functions of taxes
4. Tax principles
5. Issues and trends
Summary

1. The essence of taxation
Tax is not the initial form of accumulation of funds by the budget. There were many types of revenues to the treasury: tribute from the vanquished; indemnities; domains - state property that generates income (land, forests, property rights, capital); regalia - commercial sources of income of a monopoly nature (state-owned factories; railway; customs, judicial, coinage and other regalia); export and import duties. The introduction of taxes presupposes a higher level of development of legal consciousness and economics.
The tax system appeared with the emergence of the state, and the problems of taxation theory began to be developed in Europe in the last third of the 18th century. The French scientist F. Quesnet was the first to identify the organic connection between taxation and the national economic process. A. Smith expressed the key role of taxes in the economic system of society as follows (1755): “In order to raise the state from the lowest level of barbarism to the highest level of prosperity, all that is needed is peace, light taxes and tolerance in government; everything else will be done by the natural course of things.”
The difficulty in understanding the nature of a tax stems from the fact that it should be analyzed as multidimensional phenomenon.
For example, T.F. Yutkina proposes to consistently consider the tax of philosophical, economic, legal, financial-distribution and fiscal categories. Many scientists often interpret tax as an economic and legal category.
Using a systematic approach to the tax management process, it is advisable to consider it as a set of objective cost (financial) relations that interact with other diverse systems (aspects). Following in general terms the logic of financial management and taking into account the features inherent in the taxation process as a whole (its subject and method, an extensive and frequently changing legal framework, the compulsory nature of taxes, regularity, a strict system of responsibility for tax offenses), you can display the tax system as a model.
In its most general form, this model M characterizes conceptual framework taxation. It consists of a number of interrelated and interdependent components of both theoretical and applied nature:
M = (pi, ot, sc, be, si, fp, op, pp, ss),
Where pi - interests of participants in tax relations; ot- hierarchy of goals of the taxation system; sc- conceptual apparatus (elements of tax); be- basic concepts of taxation; si - scientific and practical tools; fp- functions of taxes; op- organization of the tax system; pp- procedures tax proceedings; ss - providing tax management subsystems.
The essence of taxation is revealed when considering the goals of the taxation system and the interests of its participants.
Participants in the relationship in the tax sphere are: tax authorities, taxpayers, tax agents, etc. Moreover, the interests of all participants do not always coincide. In general, the taxation system should:
ensure the level of tax revenues set by budgets;
influence through the regulatory function the development of the economy as a whole, the volume and structure of production;
ensure, through the social function, the redistribution of public income between different categories of citizens, etc.
Wherein taxpayer actions characterized by:
conscious steps associated, to a certain extent, with the recognition of the social need to pay taxes;
active and targeted actions to reduce tax payments;
volitional actions associated with awareness of tax risks in violation of the law.
The taxpayer’s desire to reduce contributions to the budget, of course, provokes a response from the state. In this situation actions of executive bodies of the state characterized by:
actions aimed at protecting their financial interests, filling the revenue side of the budget;
actions aimed at combating tax evasion and identifying cases of illegal “tax savings”;
actions related to the application of tax liability for violation of legislation on taxes and fees.
The mentioned model includes various subsystems that characterize taxation, firstly, as scientific direction and secondly, how practical activities, related to the implementation of tax management methods and techniques. The material is presented in accordance with the logic and principles of tax management as in state level, and at the level of economic entities. It is the display of this logic that allows us to understand the essence of any tax system and makes it possible to practically implement tax management.
It should also be noted that as tax systems develop and improve, views on the understanding of the terms “tax” and “taxation” evolve. Although the modern tax system is characterized by a fairly deep theoretical basis for the problems, it is not yet an ideal tax system. In all countries, theoretical searches are being conducted for the scientific basis of tax policy and practical research for effective and fair taxation methods. These goals are served primarily by knowledge of tax theories.

2. Theories of taxes
The founder of the theory of taxation is considered to be the Scottish economist and financier A. Smith. In 1776, he published the book “An Inquiry into the Nature and Causes of the Wealth of Nations,” which had a decisive influence on the financial and economic life many states. However, tax theories began to emerge in an earlier period.
Tax theory- a system of scientific knowledge about the essence and nature of taxes, their role and significance in public life. Tax theories are models for constructing state tax systems with varying degrees of generalization. Exist are common And private tax theories.
General theories taxes reflect the purpose of taxation in general, and private- research on individual issues taxation. Below is an overview of the general theories from the Middle Ages to the present day.
Exchange theory - is characterized by the reimbursable nature of taxation, i.e., through a tax, citizens seem to buy from the state services for maintaining law and order, healthcare, etc. This theory corresponded to the conditions of the medieval system with the dominance of contractual relations.
Atomistic theory(founders S. de Vauban, C. Montesquieu, Voltaire, Mirabeau) - a variation of the previous theory. Here the tax is the result of an agreement between the parties, according to which the subject pays the state a fee for various services. Taxes act as a mandatory payment by society for peace and benefits to citizens. There is an exchange of some values ​​for others, although such a transaction is not voluntary and often cannot be considered fair.
Pleasure theory - tax is both sacrifice and pleasure. The founder of this theory, the Swiss economist J. Sismond de Sismondi, wrote: “With the help of taxes, the annual expenses of the state are covered, and each tax payer thus participates in the general expenses incurred for the sake of him and his fellow citizens. The purpose of wealth is always pleasure. With the help of taxes, each payer buys nothing more than pleasure. He derives pleasure from public order, justice, security of person and property. Public works also provide pleasure, thanks to which one can enjoy good roads, wide boulevards, and healthy water. Public education, thanks to which children receive education and adults develop a religious feeling, is again a pleasure. In addition to all other pleasures, there is national protection, which ensures to everyone a share in the benefits of public order.”
The theory of tax as insurance premium(founders A. Thiers, E. de Girardin, J. McCulloch) - considers taxes as a payment in case of any risk. In this aspect, the taxpayer, as a businessman, depending on his income, insures his property against war, natural disaster, fire, etc. Or, according to another approach to this theory, the taxpayer acts as a member of an insurance company and must pay an insurance premium in proportion to his income and property .
Classical theory(founders A. Smith, D. Ricardo) - taxes are considered as one of the types of state revenues that should cover “expenses for public defense and for maintaining the dignity of the supreme power.” At the same time, taxes are not assigned any other role (for example, regulating the economy), and duties and fees are not considered as taxes.
The doctrine of the rule of law leads to the emergence of new theories, namely victim theories(founders N. Kanar, B. Milhausen, D. Mill) and theories of collective needs(founders E. Seligman, R. Strum, L. Stein, A. Scheffle, F. Niti). Both theories contain the idea of ​​the compulsory nature of the tax, treating tax as an obligation arising from the very essence of the state structure of society. The victim theory arose in the 19th century, retaining its relevance in the first decades of the 20th century. The theory of collective needs reflected the realities of the late 19th - early 20th centuries, determined by the need to justify the growth of government spending and increased tax burden.
Keynesian theory(founder J. Keynes) - is that taxes are the main lever for regulating the economy and are one of the components of its development. At the same time, large savings as a passive source of income interfere with economic growth and are subject to seizure through taxes. Considering taxes as a tool of macroeconomic stabilization allows us to link taxes with a number of macroeconomic indicators: national income, savings and consumption funds, etc.
Monetarism theory(founder M. Friedman) - based on the quantitative assessment of money circulation. According to this theory, taxes, along with other components, affect circulation; through them, an excessive amount of money is withdrawn (and not savings, as in Keynesian theory). This reduces the unfavorable factors of economic development.
Supply-side economics theory(founders M. Berne, G. Stein, A. Laffer) - to a greater extent than the previous two, considers taxes as one of the important factors of economic development and regulation. According to this theory, a reduction in tax burden leads to rapid growth in business and investment activity. Within the framework of this theory, the American economist A. Laffer established a mathematical dependence of budget revenue on the level of tax rates.
To private theories taxes include:
theory of the relationship between direct and indirect taxation. Financial science has been looking for an answer for quite a long time to the question of what is the impact of direct and indirect taxation on the creation of a balanced tax system. In the second half of the 19th century. scientists came to the conclusion that it is possible to build a balanced tax system only by combining in practice both forms of taxation, but with a predominance of its direct forms;
single tax theory which is based on the idea that taxes are paid from a single source - income. That's why single tax seems theoretically more expedient, simple and rational than levying many individual taxes. However, tax practice in different countries has repeatedly proven the inconsistency and impracticability of this approach;
theory of proportional taxation is based on a weakening of tax pressure but as the object of taxation (taxable amounts) increases. The defenders of this theory are always the most wealthy classes.
progressive taxation theory is based on increasing the tax burden as the income and property status of the payer grows . (- The global crisis of 1929-1933 forced us to consider government revenues as an instrument of macroeconomic stabilization. Science has recognized the need to invent macroeconomic regulators. The two main ones were proposed by D. M. Keynes. The first regulator is progressive tax rates. The enterprise increases production output, let's say, one and a half times, and due to the progressive scale, taxes increase three times. With such a tax system, production growth is restrained. But, on the other hand, with a decrease in production volumes, this regulator also radically reduces tax payments, and the enterprise in this case falls into a zone of lenient taxation. Its economy improves, and this contributes to rapid stabilization and the disappearance of the reason for the fall in production volumes. The second regulator is approximately analogous to the bank loan rate. If the economy is “overheated” and it is necessary to slow down its development, the rate rises, bank loans become more expensive loans. And this contributes to the withdrawal of investment resources in the production of goods and services.-). It is believed that a rich citizen should be charged more not only absolutely, but also relatively. From the poor man's point of view, the tax should not be proportional, but progressive;
tax shift theory studies the fairness of distribution of the tax burden depending on the forms of taxation, elasticity of supply and demand. The study is conducted by source of income and by category of payer. There are many varieties of this theory: absolute, optimistic, pessimistic, etc.

3. Functions of taxes
The meaning 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. No state can exist without collecting taxes. Taxes and loans are two determining sources of prosperity for any country.
Taxes are used by all states with market economies as a method direct impact on budgetary relations. In various countries, taxes make up the bulk of budget revenues. Thus, in the USA taxes form 90% of the budget, in Germany - 80%, in Japan - 75%. In Russia, the share of taxes approximately corresponds to global indicators.
In addition, taxes indirectly (through a system of benefits and sanctions) affect producers of goods, works and services. Through taxes, a relative balance is achieved between social needs and the resources necessary to satisfy them, and also ensures the rational use of natural resources, in particular by introducing fines and other restrictions on the spread of hazardous industries.
Thus, through taxes, the state solves economic, social and many other public problems. From these positions, taxation performs four the most important functions, each of which implements the practical purpose of taxes.
Fiscal function- the main one, generates income by accumulating funds in the budget and extra-budgetary funds for the implementation of government programs. These funds are spent on social services, economic needs, external support]! politics and security, administrative and management costs and “payments on the public debt.
Social function - carried out through unequal taxation of different amounts of income. With the help of this function, income is redistributed between different categories of the population. Examples of the implementation of the distribution (social) function are a progressive scale of taxation of profits and personal income, tax discounts, and excise taxes on luxury goods.
Regulating function - through tax mechanisms, performs certain tasks of the state tax policy. This function assumes the impact of taxes on the investment process, decline or growth of production, as well as its structure.
The essence of the regulatory function is that taxes are imposed on resources allocated for consumption, and resources allocated to the accumulation of production assets are exempt from taxation. Therefore, three components are distinguished for this function: 1) a stimulating subfunction, manifested through a system of benefits and exemptions, for example, for agricultural producers; 2) a destabilizing subfunction, which, through increasing tax rates, makes it possible to limit the development of the gambling business, increase customs duties, suspend the export of capital from the country, etc.; 3) a reproductive subfunction that accumulates funds for the restoration of used resources.
Control function- allows the state to monitor the timeliness and completeness of receipts of tax payments to the budget, compare their value with the needs for financial resources. Through this function, the need to reform the tax system and budget policy is determined.

4. Tax principles
Tax principles- these are the basic ideas and provisions used in the tax field. The taxation system can be divided into economic, legal and organizational structures.
Economic principles were first formulated by A. Smith . (- In the book “A Study on the Nature and Causes of the Wealth of Nations,” five principles of taxation are given: 1) economic independence and freedom; 2) justice; 3) certainty; 4) convenience; 5) savings.-). Currently, they have undergone some changes and can be briefly characterized as follows.
The principle of justice. According to this principle, everyone is obliged to take part in financing state expenses in proportion to their income and capabilities. It is based on two central ideas:
1) the amount of taxes levied should be determined depending on the amount of income of the taxpayer;
2) whoever receives more benefits from the state must pay more in taxes (the methodological basis of the principle of justice is progressive and regular taxation).
Principle of proportionality provides for a balance between the interests of the taxpayer and the state budget. This principle is characterized by the Laffer curve, which shows the dependence of the tax base on changes in tax rates, as well as the dependence of budget revenues on the tax burden. (-The study was carried out by a group of American economists led by Professor of the University of California Arthur Laffer. The Laffer curve is not a prediction tool, but only a graphical reflection of the existing praxeological dependence. The more taxes, the less a person’s propensity to pay them. People react to taxes and their order payments, making adjustments to their behavior. This is the main conclusion from the analysis of the curve. At the same time, taxes affect a person’s incentives in two ways. First, when a tax is introduced, people have an incentive to consume more today and less in the future, i.e. taxes stimulate consumption, not savings. Secondly, this, in turn, is reflected in a decrease in the volume of accumulated capital and a decrease in the rate of economic growth.-) The effect of the curve is an increase in budget revenues with an increase in taxes if the rate is less than 50%, and a fall in revenues if the rate is more than 50% (Fig. 1.1). This concept gained recognition in the 70-80s. XX century
The principle of taking into account the interests of taxpayers is considered through the prism of two principles of A. Smith, namely: the principle certainty(the amount, method and time of payment must be precisely known to the taxpayer) and the principle convenience(the tax is collected at a time and in a manner that is most convenient for the payer). A manifestation of this principle is also the simplicity of calculating and paying taxes.
Principle of economy is based on another principle of A. Smith, according to which it is necessary to reduce the costs of collecting taxes. At its core, the principle of economy (efficiency) means that the amount of collections for a separate tax should exceed the cost of servicing it, and several times.
Legal principles taxation - these are general and special principles of tax law. These include the following principles: a) neutrality (equal tax burden; b) establishment of taxes by law; c) priority of tax law over non-tax law; d) denial of the retroactive effect of the tax law; e) the presence of essential tax elements in the law; f) combination of interests of the state and subjects of tax relations. The essence of these principles will be revealed further in Chapter. 4.
Organizational principles taxation - the provisions on which the construction of the tax system is based and the interaction of its structural elements is carried out.
These provisions reflect:
a) unity of the tax system;
b) mobility of taxation;
c) stability of the tax system; d) multiple taxes;
e) an exhaustive list of taxes.

5. Issues and trends
After World War II and in subsequent years, tax reforms were introduced in a number of foreign countries. Today, the experience of these states with established market economies makes it possible to identify general patterns of development of tax systems.
To stimulate private entrepreneurship in the 1950-1970s. universal tax levers were used, including provision tax benefits investors, enterprises in the extractive industries, transport, aircraft manufacturing, when exporting products and services, for R&D.
Early 1980s was almost universally noted liberalization of income tax systems, lowering tax rates while simultaneously expanding the tax base and reducing benefits.
Reforming indirect tax systems was carried out through a reduction in customs duties, a reduction in the level of excise duties, giving universal significance and strengthening the role of the value added tax (VAT), which in the 1970-1980s. began to replace the turnover tax.
In the late 80s - early 90s. XX century leading countries of the world have carried out tax reforms aimed at accelerating capital accumulation and stimulating business activity. This was reflected in a reduction in corporate tax rates.
Company research KPMG in various countries of the world showed that the general trend towards lowering these taxes continues. Thus, as of the beginning of 2004, the average corporate tax rate in OECD countries decreased to 29.96% (2003 - 30.68%; 2002 - 31.39%). In the European Union, the average rate in 2004 was 31.32% (2003 - 31.68%; 2002 - 32.53%). In the Asia-Pacific region, the average rate is relatively stable at 30.37%. Russia followed the same path, reducing the corporate income tax rate in 2001 from 35 to 24%.
As of January 1, 2007, the average global corporate tax rate was 26.8% and the value added tax (VAT) rate was 15.63%. In EU countries, the highest corporate tax rate was in Germany (38.36%); in the Asia-Pacific region - in Japan (40.69%); in Latin America - in Argentina (35%). The highest VAT in the world was observed in European countries: Denmark, Sweden and Norway, where it amounted to 25%. In the Asia-Pacific region, the highest VAT was in China (17%), and in Latin America the highest VAT was recorded in Uruguay (23%).
Currently, globally there is a tendency towards a gradual reduction in income tax and an increase in indirect taxes, in particular VAT. Because a reduction in income tax allows states to increase their investment attractiveness, and the influx of investment leads to job growth and infrastructure development. But at the same time, there is a need to compensate for the decline in tax revenues, for which governments most often resort to increasing VAT.
In the post-war period, two more directions appeared and began to develop dynamically: harmonization of tax systems And harmonization of tax policy. Harmonization trends covered the main indicators of tax systems, tax laws of various countries, problems of international double taxation and taxation of investment activities.
In 1993, a document was developed that fulfills the role world tax code (-The authors are scientists at Harvard University. The articles of the code, of which there are more than 590, are purely advisory in nature.-), which defined the modern understanding of the tax system, tested in the experience of many countries, provided recommendations for the development of national tax legislation and considered the issues of creating an effective tax apparatus.
At the end of 2003, a campaign was launched for the harmonization of corporate taxation in the EU. The new proposals should allow companies to calculate their taxable income using the same rules in any country in the union. Currently, the European Commission has presented its proposals regarding the collection of VAT on international commerce within the EU. But to implement these plans, it will be necessary to improve the electronic system for exchanging tax information between EU countries. Since the beginning of 2005, the Investment Directive has been in force in the EU, providing that tax authorities each country is aware of the income of its citizens received in other EU countries. A single European income tax is being introduced.
The high tax burden in developed countries has led to the emergence of offshore business, i.e., the legal transfer of objects of taxation from countries with a high level of taxation to countries with a low level of taxation. The classic offshore business scheme is to transfer all or part of business operations to a company that enjoys tax privileges or is located in a preferential tax zone. Initially, such approaches were the exclusive prerogative of international schemes, but the emergence of territories with preferential tax regimes made such schemes viable within the country.
At the same time, offshore activities are undergoing very significant changes. At the end of the 1990s. Relations between industrialized countries (primarily the United States) and countries with offshore legislation have become strained. The US administration has announced the need to reform the financial systems of the most famous offshore centers in accordance with international standards. (-The struggle began with the classification of offshore centers, dividing them into groups. In 1999, three international organizations - the Financial Stability Forum (FSF), the Financial Action Task Force (FATF), the Organization for Economic Cooperation and Development (OECD) - published their “black lists". In them, offshore centers are grouped depending on: the level of legal infrastructure and financial supervision practices; the degree of assistance of the audited countries in relation to money laundering cases; the presence of a legislative regime referred to as “harmful tax competition.”-) Some experts even believe that over the next 4-5 years, industrialized countries will force most of the current offshore zones to adopt laws that will stop registering companies with preferential tax treatment.
IN last years More and more tax professionals are favoring a relatively new concept of protecting businesses from taxes. The defense methodology is based on the skillful use of ordinary, everyday tools that are not prohibited by law. This is about tax planning, i.e. minimizing individual taxes and optimizing taxation systems for economic entities.

Summary
Lecture 1 begins a discussion of the theoretical foundations of taxation. Its materials reveal the role of taxes in the economic system of society.
Most scientists view tax as a multifaceted phenomenon. From these positions, the taxation system can be displayed in the form of a model, which includes subsystems that characterize taxation as a scientific direction and as a practical activity.
The essence of taxation is manifested in the formulation of the goals of the system and the interests of its participants. Taxes are a direct withdrawal of a certain part of the gross social product for the formation of the budget, since no state can exist without collecting tax payments. Participants in relations in the tax sphere include: a) tax authorities; b) taxpayers; V) tax agents: d) other participants. The range of their interests is quite contradictory, and they often do not coincide. As a rule, the taxpayer’s desire to reduce contributions to the budget causes a response from the state.
There are general and specific theories of taxes. Most of the early theories are based on the rationale for increasing government spending and increasing the tax burden. However, J. Keynes (1883-1946) and later theorists already consider taxes as the main lever for regulation and development of the economy. Currently, through taxes, the state solves economic, social and many other public problems.
Taxation performs four essential functions. The fiscal function generates revenues by accumulating funds in the budget for the implementation of government programs, and the bulk of budget revenues are taxes. With the help of the social function, income is redistributed between different categories of the population. The regulatory function performs certain tasks of the state tax policy; it assumes the influence of taxes on the investment process, the decline or growth of production, as well as its structure. Through the control function, the need to reform the tax system and budget policy is determined.
The tax system can be divided into economic, legal and organizational principles. Economic principles - justice, proportionality, certainty, convenience, economy - come from A. Smith (1723-1790) and serve as the basis for building any state tax system. However, to date there are no ideal tax systems.
In the middle and end of the 20th century. A number of countries have carried out tax reforms related to the need to accelerate capital formation and stimulate business activity. Now their efforts are aimed at harmonizing taxation and tax policy. Harmonization trends covered the main indicators of tax systems, tax law, and problems of international double taxation. A global tax code has been developed. There have been significant changes in the use of offshore mechanisms, methods and tax planning schemes.

Lecture 2.
Topic: BASICS OF RUSSIAN TAX SYSTEMS
Plan:
1. The concept of the tax system and tax policy
2. Principles of taxation in Russia
3. Tax legislation system
4. Budget process and taxation
5. Main characteristics of the tax system
Summary

1. The concept of the tax system and tax policy
Countries build their tax system on the basis of generally accepted principles of economic theory on the fairness and efficiency of taxation, taking into account the latest scientific achievements. However, the principles of constructing the tax system as a whole are ambiguous and largely depend on adherence to one or another theory.
Taxes, fees, duties and other tax payments collected in the manner prescribed by law collectively form the basis of any tax system. But tax systems differ significantly from each other in the set of taxes, their types and structure, methods of collection, base, rates, benefits and fiscal powers of different levels of government. Therefore, in practice they appear in the form of diverse forms with many national characteristics.
Tax system- an interconnected set of actors acting in this moment in a particular state, significant tax conditions.
Essential tax conditions, inherent in tax systems are:
principles of tax policy and taxation;
system and principles of tax legislation;
the procedure for establishing and enacting taxes;
the procedure for distributing taxes across budgets;
tax systems, i.e. types of taxes and general elements of taxes;
(-It should be noted that in accordance with Russian legislation (Chapter 2 of the Code) the concept of “system of taxes and fees in the Russian Federation” has been introduced. This concept is not determined by economic and political-legal characteristics and is less capacious than the concept of “tax system ".-)
rights and responsibilities of participants in tax relations;
procedure and conditions of tax proceedings;
forms and methods of tax control;
tax authorities system.
Let us briefly characterize the tax policy of the state as one of the essential conditions of taxation.
Tax policy is a system of targeted economic, legal, organizational and control measures of the state in the field of taxes. When implementing tax policy, the following goals are pursued:
fiscal- generation of budget revenues through taxes and fees;
economic - regulation of the economy through the tax mechanism to carry out structural reforms, stimulate business, as well as investment and innovation activity, regulate supply and demand;
social- reduction through the taxation system of inequality in income levels of various segments of the population, social protection of citizens;
environmental- rational use of resources and environmental protection by strengthening the role of relevant taxes and fines;
control - conducting tax audits in order for the state to make strategic and tactical decisions in economics and social policy;
international- concluding agreements with other countries on the avoidance of double taxation, reducing customs duties to stimulate business activity.
Consequently, tax policy in its content covers the development of the concept of the tax system; consideration of the main directions and principles of taxation; development of measures aimed at achieving set goals in the field of economic and social development of society.

2. Principles of taxation in Russia
Tax principles- basic ideas and provisions developed by global experience in the field of taxation and incorporated into national legislation. In accordance with Art. 3 of the Tax Code of the Russian Federation to fundamental principles of taxation relate:
universality and equality of taxation- every person must pay legally established taxes, taking into account the actual ability of the taxpayer to pay the tax;
principle of non-discrimination of taxpayers- the procedure for collecting taxes and fees should not take into account political, economic, religious and other differences between taxpayers. It is also impossible to differentiate rates of taxes and fees, tax benefits depending on the form of ownership, citizenship or place of origin of capital;
economic priority- only the economic nature of the object of taxation can serve as the basis for establishing a tax;
presumption of owner's correctness- all irremovable doubts and ambiguities in the legislation on taxes and fees are interpreted in favor of the taxpayer;
principle of clarity and accessibility understanding of the taxation procedure - the taxpayer must know exactly what taxes and fees, when, and in what amount he must pay to the budget.
Along with the fundamental principles, organizational principles have been introduced and are in effect.
Organizational principles- provisions on which the construction of the tax system of the Russian Federation is based and the interaction of its structural elements is carried out. The tax system of the Russian Federation is guided by the following of them.
Unity of the tax system- the basic principles of legislation do not allow the establishment of taxes that directly or indirectly restrict the free movement of goods (work, services) or financial assets within the territory of Russia (Article 3 of the Code). Taxes and fees that prevent citizens from exercising their constitutional rights are unacceptable.
Equality of legal statuses of subjects of the Russian Federation- the basis for the construction of the tax system is tax federalism, i.e., the division of powers between the federal and regional levels of government in the field of taxation and budgetary relations. This principle is implemented through the three-tier structure of the tax system (federal, regional and local taxes).
Mobility (elasticity)- the tax burden and tax relations can be quickly changed in accordance with objective needs. Thus, it is possible to change export customs duties depending on fluctuations in world oil prices. In some cases, tax elasticity is used as a government countermeasure against tax evasion.
Stability- the tax system must function for many years before tax reform. This principle is determined by the interests of all subjects of tax relations.
Multiple taxes- a tax system is effective only if it provides for multiple taxes. Firstly, this is due to the need to redistribute the tax burden among payers. Secondly, with a single tax, the principle of elasticity of the tax system is violated. Thirdly, adherence to this principle allows for the mutual complementation of taxes, since the artificial minimization of one tax will necessarily cause an increase in another.
Comprehensive list of regional and local taxes- means limiting the introduction of additional taxes by constituent entities of the Federation and local governments (Article 4 of the Code). It is also prohibited to establish regional or local taxes and fees that are not provided for Tax Code.
Harmonization of taxation with other countries- the Russian tax system includes many taxes inherent in economically developed countries (VAT, excise taxes, property taxes, etc.). Similarities with the tax systems of other countries will give Russia the opportunity to enter global economic communities in the future . (-Russia actively participates in the activities of international organizations. Since 1996, the Ministry of Taxes and Duties (currently the Federal Tax Service) is a member of the International Tax Association. In March 1998, it received permanent observer status in the Committee on Tax Issues of the Organization for Economic Cooperation and Development (OECD).The Federal Tax Service also actively cooperates with the OECD Tax Committee and its working bodies through the Center for Tax Policy and Administration, as well as through the Center for Cooperation with countries that are not members of the OECD Secretariat.Representatives of the Federal Tax Service participate in the annual General Assemblies of the Intra-European Organization tax administrations.-)

3. Tax legislation system
Tax legislation system- this is a set of regulations at various levels containing tax rules.
The most general approaches are enshrined in Constitution of the Russian Federation. For example, it states that “everyone is obliged to pay legally established fees and charges. Laws that establish new taxes and worsen the situation of taxpayers do not have retroactive effect.”
Currently, legal support in the field of taxation is provided both by general laws and laws on specific taxes. Many basic taxes have already been included in the second part of the Tax Code.
Tax Code of the Russian Federation- a single legislative act systematizing the scope of tax law and establishing the fundamental principles of taxation in Russia. It consists of two parts.
Part one The Tax Code of the Russian Federation establishes a range of regulatory legal acts that fall under the term “legislation on taxes and fees,” which covers: 1) the Tax Code and federal laws on taxes and fees adopted in accordance with it; 2) laws and other legal acts on taxes and fees adopted by the legislative (representative) authorities of the constituent entities of the Russian Federation; 3) regulatory legal acts adopted by representative bodies of local self-government within the limits established by the Code.
In addition to the legal boundaries in the concept of “legislation on taxes and fees” and the set of regulatory legal acts in the first part of the Code, the following are established and enshrined:
general principles of taxation;
system of taxes and fees levied on legal entities and individuals;
tax authorities and participants in tax relations;
the grounds for the emergence, change and termination of obligations to pay taxes and fees;
order and procedures of tax proceedings and tax control;
liability for tax offenses;
procedure for appealing acts of tax authorities and protecting the rights of taxpayers.
Part two The Tax Code of the Russian Federation, which came into force on January 1, 2001, includes rules governing the procedure for calculating and paying certain taxes. In the future, it is planned to introduce new taxes and fees, additions and changes to this part of the Code. (-The main advantages of the codification of Russian tax legislation: a) due attention is paid to tax procedures and guarantees of their compliance, since without procedural norms any law is not viable; b) it is clearly established that by-laws cannot amend or supplement the legislation on taxes and fees; c) the presumption of innocence has been introduced as one of the guarantees of protecting the rights of the taxpayer: all irremovable doubts, contradictions and ambiguities of tax legislation are interpreted in favor of the taxpayer; d) tax legal relations are separated from relations of other kinds, i.e. tax law does not regulate the forms and methods of business.-)
Decrees of the President of the Russian Federation establish independent rules of law, and also have the nature of instructions to governing bodies for the development of regulations on taxation.
Decrees of the Government of the Russian Federation rates of excise taxes and customs duties are established; the composition of costs used for taxation is determined; the inflation index is calculated, etc. Federal and regional executive authorities can issue regulations on taxation issues, which, however, cannot change or supplement the legislation on taxes and fees. Local governments also form, approve and execute the local budget, establishing local taxes and fees.
Acts of the Federal Tax Service(formerly MTS) occupy an important place in the formation and development of the Russian tax system. In some cases, these acts may have normative meaning, violation of them entails legal liability. But in general, the task when issuing such acts comes down to explaining the methodology for putting the law into effect, etc.
Letters, instructions and clarifications from tax authorities are normative in nature and are mainly devoted to the consideration of private tax situations. The regulations cannot establish or change tax liabilities; their purpose is to regulate uniform methods of practical activities of governing bodies related to the correct and timely collection of taxes.
Rulings of the Constitutional Court are significant for the regulation of relations in the tax sphere. Recent decisions of these bodies and the Supreme Arbitration Court open up the way to protect the interests of taxpayers - appealing illegal decisions of tax authorities in court.
In addition to national legislation, relations in the tax sphere are regulated international legal treaties. In Russia, an international agreement has greater legal force than a domestic law.
The procedure for the adoption and enforcement of tax laws can be considered from three aspects.
1. The action of the law in time. Acts tax legislation come into force no earlier than a month from the date of their official publication and no earlier than the 1st day of the next tax period for the corresponding tax. Acts legislation on fees come into force no earlier than one month from the date of their official publication. Federal laws amending the Code regarding the establishment of new taxes (fees) come into force no earlier than January 1 of the year following the year of their adoption, but not earlier than one month from the date of their official publication (Article 5 of the Code). The same procedure is established for similar types of legislative acts at the regional and local levels.
2. Action of tax acts in space. Acts of bodies local government extend to the territory they control. Acts subjects of the Federation operate only on the territory of a given subject. Acts federal authorities operate exclusively and undividedly throughout the country.
3. Effect of tax acts on a circle of persons. Caused primarily the principle of territoriality, according to which all persons who have a taxable object in our country fall within the scope of Russian tax legislation. According to residency principle The obligation to pay tax also applies to persons who are residents of the Russian Federation.
In the Russian Federation, tax laws are permanent. The laws apply regardless of whether the budget for the corresponding year is approved or not.
Legislative acts introducing new taxes and fees that worsen the situation of taxpayers do not have retroactive effect. Acts introducing new taxes and fees that improve the situation of taxpayers have retroactive effect.

4. Budget process and taxation
Taxes are the determining source of prosperity for any country and budget replenishment. The state cannot exist without collecting taxes. K. Marx pointed out their exceptional importance for the state: “Tax is the mother’s breast that feeds the government. Tax is the fifth god next to property, family, order and religion."
In Russia, the main part of the income of various budgets comes from taxes.
According to the Accounts Chamber, in the structure of income of the consolidated budgets of the constituent entities of the Russian Federation, the largest share is occupied by tax revenues (71% in 2003, 76% in 2004, 72% in 2005). The largest share of tax revenues comes from personal income tax (34% in 2003, 32% in 2004 and 31.5% in 2005) and corporate income tax, which tends to increase the percentage share tax in budget revenues (26.5%, 37%, 43%).
In general, taxes and fees in the consolidated budget of Russia in 2005 amounted to 74.7% of total revenues. This year's federal budget provided for 67.1% of tax and 32.9% of non-tax revenues. (-Since the beginning of 2005, customs duties and customs fees, forest tax and payments for the use of forest resources have been transferred to non-tax payments.-)
The structure of revenues to the federal budget in 2007 is presented in table. 7.1.
It should be noted that in Russia there is the problem of fiscal federalism. The essence of this problem lies in the definition and understanding of taxes as a systemic element of the economy that determines the financial well-being of the state as a whole, territorial entities, enterprises and citizens. Therefore, an essential condition of the tax system of the Russian Federation is the procedure for distributing taxes across budgets, since the federal type of government fundamentally influences the foundations of building the country's budget system. Stability and controllability in the economy largely depend on solving the problem of the optimal relationship between the federal budget and territorial budgets.
In the period 1992-1999. territorial budgets received more than 50% of tax payments collected in the country. However, this share gradually fell, and the share of tax revenues to the center increased. After 2001, revenues between territorial budgets and the federal budget were distributed in favor of the center; in 2004, this ratio of tax revenues was 47.7: 52.3.

Table 7.1. Structure of the revenue side of the federal budget of the Russian Federation in 2007

Index	Amount, billion rubles	Specific gravity%
TAX REVENUE	4243,0	60,92
Including:
Profit taxes, income	580,4	8,33
Unified social tax to the federal budget	368,8	5,29
VAT	2071,8	29,74
Excise taxes	126,7	1,82
MET	1037,7	14,90
Other tax revenues	57,6	0,83
NON-TAX INCOME	2722,3	39,08
Including:
Customs duties, fees, etc.	2414,1	34,66
Income from state property	99,8	1,43
Income from the provision of paid services	118,7	1,70
Other income and royalties from lotteries	89,8	1,29
BUDGET INCOME, TOTAL	6965,3	100

5. Main characteristics of the tax system
The tax system is characterized, firstly, by economic indicators, and, secondly, by factors of a political and legal nature.
1. Economic characteristics tax system is tax oppression, the ratio of direct and indirect taxes, as well as the ratio between taxes from internal and foreign trade. In addition, tax systems are revealed through certain types of taxation.
Economic development is largely determined by the achieved level of tax revenues and the maximum tax burden that is possible under the current economic policy of the state and tax legislation. In Russia there is no generally accepted method for calculating this indicator. There are only individual meters that give an idea of ​​the severity of the taxation.
In a broad sense, the tax burden (tax burden) is the total amount of taxes paid; in a narrow sense, it is the level of economic restrictions created by the allocation of funds for taxes and their diversion from other possible uses.
Tax oppression (tax burden)- the ratio of the total amount of tax revenues to the total national product, which shows what part of the product produced by society is redistributed through the budget.
On state level the amount of taxes is usually compared to gross domestic product (GDP); in recent years this ratio has been in the range of 30-34%. Thus, according to the Ministry of Finance, the volume of taxes in relation to GDP was: 2000 - 33.5%; 2001 - 33.9%; 2002 - 32.9%. (-In the period 2000-2002, there was an increase in taxes related to the use of natural resources, as well as the share of taxes on personal income.-) The level of tax burden in 2003 was estimated at 31%, and after 2004 - about 30% and lower.
At the macro level the concept is also used "full tax rate" which shows what part of the added value obtained in the process of production and sale of goods and services is withdrawn to the state budget. This value in the late 1990s. was 53-60%. The effective tax rate since 2002 is estimated at 40-45%.- a relative value characterizing the share of taxes in the selected performance indicator (income, value added, profit, etc.). Currently, various methods have been proposed for determining the tax burden of an economic entity. Their difference is manifested not only in the determination of the effective indicator with which the amount of taxes is correlated, but also in the use of different amounts of taxes included in the calculation, in the methods of formalized calculation (total, multiplicative).
The ratio of direct and indirect taxes. In less developed countries, the share of indirect taxes is high, since the mechanism for their collection and control is simpler compared to direct taxes. The structure of tax revenues to the federal budget of Russia differs markedly from many industrialized countries: the share of direct taxes in the budget revenue is low and the share of indirect taxes is high.
The low share of direct taxes is due to an insignificant important component compared to other countries - the personal income tax. In countries with developed market economies, this tax accounts for 24-72% of total tax revenues, and in Russia it is two orders of magnitude lower. It is characteristic that in our country the basic rate of this tax is 13%, in Japan it varies from 10 to 50%, in the USA from 15 to 39.6%.
The relationship between taxes from domestic and foreign trade- another economic indicator characterizing the tax system.
The characteristics of tax systems are also associated with the predominance of certain types of types of taxation. The tax system of our country is characterized by proportional taxation (corporate income tax, personal income tax), progressive taxation (personal property tax), and regressive taxation (unified social tax).
2. Political and legal characteristics of the tax system. These characteristics reflect: firstly, the proportions in the distribution of economic functions and social roles between the central administration and local authorities; secondly, the role of taxes among revenue sources of budgets at various levels; thirdly, the degree of control by the central administration of local authorities.
Technical solutions for the implementation of these factors cover three forms of relationships between budgets of various levels, conventionally referred to as:
different taxes- this form implies complete and incomplete separation of the rights and responsibilities of various levels of government in establishing taxes. Example: the center establishes a complete list of taxes and introduces federal taxes, and local authorities - local taxes;
different rates - means that the basic conditions for collecting a particular tax are established by the central government, and local authorities determine the tax rates at which the tax credited to a specific local budget is calculated;
different incomes- this form is characterized by limited actions of local authorities, since the amounts of collected tax are divided between the budgets of various levels.
Usually in practice, combinations of all three, less often two, forms are used.

Summary
Lecture No. 2 begins the study of the characteristics and features of the Russian tax system. The key points in this chapter cover general issues of system design.
Tax systems of countries differ significantly from each other and in practice appear in the form of diverse forms with many national characteristics. Each economic system is characterized by significant tax conditions. These include: principles of tax policy and taxation; tax legislation system; the procedure for establishing and enacting taxes; the procedure for distributing taxes across budgets; types of taxes; rights and responsibilities of participants in tax relations; procedure and conditions of tax proceedings; forms and methods of tax control; tax authorities system.
The basic ideas and provisions contained in the Tax Code of the Russian Federation represent both the fundamental principles of taxation and the organizational principles for the construction and development of the tax system. The first of these include the principles of universality and equality of taxation, non-discrimination of taxpayers, economic priority, the presumption of the owner being right, clarity and accessibility of understanding the taxation procedure. The organizational principles are the principles of the unity of the tax system, equality of legal statuses of the constituent entities of the Russian Federation, mobility (elasticity), stability, plurality of taxes, their exhaustive list, as well as harmonization of taxation with other countries.
The set of regulations at various levels containing tax rules constitutes a system of national legislation. This system covers the Constitution of the Russian Federation, the Tax Code, Presidential decrees, Government resolutions, acts of tax authorities and the Ministry of Finance of Russia, letters, instructions and explanations of the Federal Tax Service, decisions of the Constitutional Court, international legal treaties.
A certain procedure has been established for the adoption and enforcement of laws on taxes and fees. It can be considered in three aspects: in time, in space, in a circle of persons. Laws introducing new taxes that worsen the situation of taxpayers do not have retroactive effect. In Russia, tax laws are permanent and apply regardless of whether the budget for the corresponding year is approved.
The budget system of the Russian Federation consists of budgets of the following levels: federal budget and state budgets off-budget funds; budgets of constituent entities of the Russian Federation and budgets of territorial state extra-budgetary funds; local budgets, including: budgets of municipal districts, city districts, intracity territories of federal cities; budgets of urban and rural settlements. The main part of the income of various budgets comes from taxes.
An essential condition for taxation is the order of distribution of taxes among budgets, and the stability and controllability of the country’s economy largely depend on solving the problem of the optimal balance between the federal budget and territorial budgets. Since 2002, the redistribution of tax revenues in favor of the regions has continued.
The tax system is characterized by economic indicators and factors of a political and legal nature. The first of them are revealed through various indicators and ratios, the second reflect the proportions in the distribution of economic functions between the center and local authorities, as well as the role of taxes among revenue sources of budgets at various levels.
Economic development largely depends on the level of tax revenues and the maximum tax burden that is possible under the current tax legislation. To do this, the ratio of the total amount of tax revenues to the total national product is usually estimated, i.e., the indicator of tax oppression (tax burden) is calculated. However, at present there is no generally accepted method for calculating this indicator.
At the state level, the amount of taxes is usually compared to gross domestic product (GDP); In recent years this ratio has been about 30%. At the macro level, the ratio of direct and indirect taxes, tax revenues from domestic and foreign trade is also determined.
The tax burden of a business entity is a relative value characterizing the share of taxes in the selected performance indicator (income, value added, profit, etc.). Currently, the difference in calculations is manifested not only in determining the indicator with which the amount of taxes is correlated, but also in the use of different amounts of taxes included in the calculation, in the methods of formalized calculation (summary, multiplicative).

Lecture 3.
Topic: The role and place of VAT in the system of indirect payments
Plan:
1 Historical stages of development of indirect taxation in the field of VAT;
2 VAT payment mechanism;
3 Application of legislation regulating the calculation and payment of value added tax

1. Historical stages of development of indirect taxation
in the field of VAT

Value added tax is one of the most important taxes in the modern tax system of the Russian Federation. It has been levied since January 1, 1992 throughout Russia in accordance with the Law of the RSFSR of December 6, 1991. This tax has been widely known abroad since 1968 and is a form of withdrawing part of the increase in value created at all stages of production of goods, work performed, and provision of services to the budget as goods are sold.
The VAT scheme was invented by the French economist M. Lauret to replace the turnover tax and was first introduced in France in 1954. VAT is the product of a long evolution of a turnover tax, which was introduced in France in 1920 and transformed into a production tax in 1936. After 1948, it was broken down by time frame. After the introduction of VAT in France, this tax became widespread in EEC member countries (for example, in the UK since 1973) and in some other industrialized countries of the world. The transition to a value added tax in Western European countries occurred during the period of economic reform and solving macroeconomic problems. It is actively used in models of economic systems and plays an important role in regulating commodity demand.
In the Russian Federation, VAT replaced two previously existing taxes: the turnover tax introduced in Russia in 1930 - 1932 and the sales tax introduced by Decree of the President of the USSR of December 29, 1990. They operated under strict government control over prices.
VAT compares favorably with its “predecessors”. It is more effective than turnover tax, as it covers trade turnover at all stages. It is less burdensome for an individual manufacturer, since not the entire turnover is subject to taxation, but only the increase in value. VAT is much easier for the consumer (buyer), due to the fact that turnover tax, despite the system of benefits, was levied in some cases more than once on one product. And finally, this is a simpler form of taxation: the same collection mechanism is established for all payers in the country. From the point of view of the state, VAT is more preferable than direct taxes: it is difficult for the payer to evade (therefore, this tax reduces cases of economic violations), it is easier to collect and reduces the costs of organizing taxation. Proof of the above is the following tax rules: VAT is charged on each act of sale. Theoretically, the object of taxation in this case is added value, which is determined by excluding from the volume of production (in monetary terms) the cost of raw materials, materials, semi-finished products and some other costs consumed for its production. Value added includes wages with social security contributions, profits, interest on loans, advertising costs, transport, electricity, etc. In practice, it is impossible to identify added value in the total cost of products (works, services), therefore, to simplify calculations, the object of value added tax is not the added value, but the entire sales turnover, including the cost of material costs written off as production and circulation costs (without accounting for VAT paid on them). The allocation of value added tax and the elimination of double taxation is achieved by the fact that the payer transfers to the budget the difference between the tax amounts received from consumers and paid to suppliers.
The amount of VAT is determined at all stages of the technological chain up to the final consumer as the difference between the tax amounts received from buyers for goods (works, services) sold by them and the tax amounts paid to suppliers for material resources, fuel, work, services, the cost of which is attributed to distribution costs. VAT is included by the supplier (seller) in the price of products sold by the consumer (buyer). When calculating the amount of VAT, the base is the increase in value at a given stage of production. Enterprises are only collectors of this type of tax; the actual payers are the final consumers of goods, works, and services.
At the stage of reforming the Russian economy, VAT was introduced. The application system was regulated by the Law of the Russian Federation “On Value Added Tax”, Instruction of the State Tax Service of the Russian Federation dated October 11, 1995 No. 39 “On the procedure for calculating and paying value added tax”, as well as the Tax Code of the Russian Federation with Chapter 21. It must be remembered that The transition to indirect taxation in Russia is due to the need to:

Harmonization of the country's tax system with the tax systems of Western European countries;
Availability of a stable source of budget revenues;
Systematization of taxes.

In industrialized countries, the share of VAT in tax budget revenues is 25% (the exception is France, where its share is much higher, about 40%). In Russia, VAT ranks first among tax revenues in the revenue side of the state budget.
Proof that value added tax occupies a leading place in the structure of federal budget revenues can be seen in the diagram and table of federal budget revenues for 2005. In its compilation, the Federal Law of December 30, 2004 No. 194-FZ “On federal budget for 2005."

Table 1
Structure of revenues of the federal budget of the Russian Federation for 2005 (million rubles)

Lectures on the discipline:

Taxes and taxation

In modern economic conditions knowledge of the discipline "" plays a priority role in the training of specialists in the field of finance and credit, accounting and taxation.

Tax revenues are a fairly significant part of business expenses, and therefore the ability to correctly calculate tax payments, as well as timely use of tax benefits, is one of the most important conditions for the work of specialists.

The textbook will allow the student:

gain an understanding of the theory and evolution of taxation;

understand the economic essence of taxes, their functions and classification characteristics;

study the principles of creating a balanced and rational tax system and approaches to its formation;

understand the essence of tax policy, its types, objectives, as well as the conditions and factors of implementation;

study the mechanism for the return and offset of excessively collected and excessively paid amounts of taxes;

master different ways of ensuring obligations to pay taxes (fees), cases and procedures for their application;

assess the real level of tax burden on the business sector in Russia, taking into account the economic, political and social characteristics of the country;

study the goals, features, methods of conducting and the procedure for appealing on-site tax audits;

master the procedure for calculating and paying taxes and fees currently in force in the Russian Federation;

study the mechanism tax administration, forms and stages of tax control;

understand the level of liability for tax offenses in Russia and compare it with liability in other countries.

To undoubted dignity teaching aid It can be attributed to the fact that the application of the current tax legislation in the Russian Federation is illustrated by examples and situations taken from practice. To make it easier for students to perceive information, tables and diagrams are used. Consideration of each tax begins with a brief background on the history of its introduction. The following is a description of the changes and additions being made, the main elements of taxation, as well as the powers of authorities at various levels to establish tax rates, tax benefits, the procedure and deadlines for paying taxes. Such a presentation of the material will allow you to get a holistic understanding of the taxation system in Russia and evaluate the advantages and disadvantages of the ongoing tax reforms.

To consolidate the acquired knowledge and provide assistance in case of independent study of the discipline, control questions and tests are provided at the end of each chapter.

Answer options for test tasks are presented at the end of the textbook.

CHAPTER 1 THEORETICAL FOUNDATIONS OF TAXATION

1.1. The emergence and development of taxation

The history of the development of taxation goes back centuries. One of the embryonic forms of tax was the sacrifice, which was a forced levy with a clearly defined percentage rate. Biblical, or church, tithe, i.e. 10% of income received, was widely used in many ancient states. Gradually, such “sacrifices” became regular and became a constant source of income for temples and clergy.

As the state developed, secular tithes arose, which were collected in favor of the ruling princes along with church tithes. This practice has existed for many centuries in different countries from Ancient Egypt to medieval Europe.

In ancient times, a land tax was levied, and in China, Babylon, and Persia, a poll tax was already known.

IN Ancient Greece in the IV-VII centuries. BC e. representatives of the nobility introduced income taxes in the amount of 1/10 or 1/20 of income. There were also excise taxes in Ancient Greece in the form of gate taxes, levied at the entrance to the city. At the expense of collected taxes, a mercenary army was maintained, fortifications were erected around cities, temples, public buildings, water pipelines, roads were built, holidays were organized, and money and food were distributed to the poor. In Athens, the collection of taxes was not forced, but was carried out as voluntary donations. However, when large expenses were to be incurred, the city council established mandatory percentage deductions from income.

In some ancient states, even before our era, classical tax systems were formed, outwardly little different from the current ones (taxes, the mechanism for their collection and control). In particular, this applies to Ancient Rome. In peacetime, citizens did not pay taxes, since the costs of governing the state were carried out at the expense of the masters. Large costs associated with construction public buildings, were covered by funds received from the leasing of public lands. During wartime, Roman citizens paid taxes according to their income. The amount of taxes was determined by censor officials based on statements submitted by citizens about their property and marital status.

In the III-IV centuries. BC e. As a result of aggressive wars, the Roman Empire grew, conquering new cities and colonies. For a long time, there was no unified tax system in Rome; individual states and communities were taxed differently. In particular, cities that offered the most resistance to the Roman legions paid higher taxes. Haven't been to Rome for a long time public finance s bodies that controlled the collection of taxes, so the Roman administration resorted to the help of tax farmers. The result was corruption, abuse of power, and then economic crisis, which broke out in the 1st century. BC e.

There was an urgent need to reorganize the financial economy of the Roman Empire; tax reform was required, which he began (102-44 BC). He abolished the farm-out of direct taxes, retaining it only for indirect ones. For each community, a fixed amount was determined that the community had to contribute to the state treasury. The amount of taxes was reduced because the state could receive them directly without resorting to the help of tax farmers. Many cities received tax breaks, but some were punished by higher taxes for fighting Caesar.

The activities begun by Caesar were continued by the emperor Augustus Octavian(63 BC - 14 AD). All Roman provinces were created financial institutions, who exercised control over the collection of taxes, the volume of services provided by tax farmers was further reduced. An assessment was carried out tax opportunities provinces - what in current practice is called an assessment of the tax potential of territories, for which maps of the provinces were drawn up, measurements of the territories of urban communities with land, a population census, etc. were carried out. August introduced customs duties in all provinces on all goods exported or imported for sale with an average rate of 5%. The emperor also introduced an inheritance tax of 5%. This tax was levied only on the citizens of Rome, but not on the provinces. The tax was targeted, since the funds received were used to provide pensions for professional military personnel (soldiers).

During the entire existence of Ancient Rome, the main tax in it was the land tax, and it served as the main source of income for the state treasury. On average, his rate was 1/10 of the income from a land plot. A common tax levied on residents of the provinces of Ancient Rome was the per capita tax.

In addition to direct taxes in the Roman Empire, there were indirect ones, the most significant of which were: turnover tax - 1%; special turnover tax on slave trade - 4%; tax on the emancipation of slaves - 5%.

Already in the Roman Empire, taxes performed not only a fiscal, but also a stimulating function, since they were paid in money. Consequently, in order to pay taxes, the population was forced to produce surplus products for sale, which contributed to the development of commodity-money relations and the deepening of the division of labor process.

Many economic traditions of Ancient Rome passed on to Byzantium, where there were 21 types of direct taxes: land tax, per capita tax, taxes on equipping the army, tax on the purchase of horses, tax on recruits, by paying which one could be exempt from military service, etc.

Special taxes were levied on the income of senators, as well as officials who received promotions. Extraordinary taxes were widely practiced in Byzantium: for the construction of a fleet and the maintenance of military contingents. However, the abundance of types of taxes did not lead to financial prosperity of the Byzantine Empire. On the contrary, the consequence of the extraordinary tax burden was a reduction in the tax base, the emergence of financial crises, weakening the power of the state.

The emergence and development of taxation in Ancient Rus'

The financial system of Rus' began to take shape under Prince Oleg, established in Kyiv at the end of the 9th century. He established tribute collected from the tribes under his control. At first the tribute was irregular, then it became a systematic direct tax. This period coincides with the period of unification of the ancient Russian state.

Taxes and taxation

Topic 1. Economic essence and concept of taxes and taxation.

Lecture outline:

1. The economic essence of taxation.

2. Concept and characteristics of tax and fee.

3. Principles of taxation.

4. Functions of taxes.

5. Tax classification.

6. The emergence and development of taxation. Theories of taxes.

1.The economic essence of taxation.

General theory taxes exist and evolve within the framework of financial science, the emergence of which as an independent branch of knowledge dates back to the 19th century. The practice of taxation evolved under the influence of the state's needs for revenue.

The financial and budgetary system covers relations regarding the formation and use of the state's financial resources - the budget and extra-budgetary funds. It is designed to ensure the effective implementation of social, economic, defense and other functions of the state. Important elements financial and budgetary system are taxes.

Taxes arose along with commodity production, the division of society into classes and the emergence of a state that required funds to maintain the army, courts, officials and other needs. In the era of the formation of capitalist relations, the importance of taxes began to increase: in order to maintain the army and navy, ensuring the conquest of new territories - markets for raw materials and sales of finished products, the treasury needed additional funds.

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. Based on this, minimum size The tax burden is determined by the amount of state expenses for performing the minimum of its functions: management, defense, court, law enforcement - the more functions assigned to the state, the more taxes it must collect.

American President B. Franklin said: “There is nothing inevitable in life except death and taxes.” No state can exist without collecting taxes. K. Marx pointed out the exceptional importance of taxes for the state: “Tax is the mother’s breast that feeds the government. Tax is the fifth god next to property, family, order and religion."

Withdrawal by the state for the benefit of society of a certain part of the value of the gross internal product in the form of a mandatory contribution for the formation of centralized financial resources (budget), and amounts to economic essence of tax .

Taxes as an economic category are a set of relations that arise between the state and taxpayers regarding the redistribution of GDP in order to form centralized monetary funds of the state. From the state's perspective, taxes are cash income states. From the taxpayer’s perspective, this is a withdrawal of part of his own income. Moreover, the seizure is forced and non-equivalent. It follows from this that an objective contradiction inevitably arises between the participants in tax relations. If the state is interested in increasing taxes, then the taxpayer, on the contrary, wants low taxes, which allows him to maximize his income.

Contributions are made by the main participants in the production of gross product:

Workers who, through their labor, create material and intangible benefits and receive a certain income;

Business entities, owners of capital operating in the field of entrepreneurship.

The financial resources of the state are formed through taxes, duties and other payments.

The economic content of taxes is thus expressed by the relationship between business entities and citizens, on the one hand, and the state, on the other hand, regarding the formation of state revenues. Taxation is a system of income distribution between legal entities or individuals and the state.

Taxes are the most important financial and economic category. The universal nature of taxes is due to the fact that they constitute the main revenue part of the state budget.

In terms of its content at the macroeconomic level, the tax represents a share of the gross domestic product produced by society, redistributed in order to implement the functions of the state: to finance social programs support for vulnerable segments of the population, economic programs, for the maintenance of the army, employees of the social sphere - healthcare, education, law enforcement agencies, management.

In the microeconomic aspect, a tax is a withdrawn share of the product produced by a business entity in the implementation of its activities.

Taxes express the obligations of legal entities and individuals receiving income to participate in the formation of the state's financial resources. As a tool of redistribution, taxes are designed to mitigate emerging failures in the distribution system.

Taxes are a flexible tool for influencing an economy in constant flux: they help to encourage or restrain certain types of activities, direct the development of certain industries, influence the economic activity of entrepreneurs, balance effective supply and demand, and regulate the amount of money in circulation.

Therefore, taxes are the most important element of the state’s financial policy in modern conditions.

Taxes and loans are two determining sources of prosperity for any country. Its solvency and general position in the world community largely depend on their ratio. If tax revenues are insufficient, they resort to direct loans from foreign countries, placement valuable papers among the population (internal borrowing) and issuing special securities for foreign investors (external borrowing).

In various countries, taxes make up the bulk of budget revenues. Thus, in the USA taxes form 90% of the budget, in Germany - 80%, in Japan - 75%. In Russia, the share of taxes approximately corresponds to global indicators – more than 85%.

2. Concept and characteristics of tax and fee.

The general definition and content of the concepts “tax” and “fee” used in tax legislation are given in the Tax Code of the Russian Federation (Article 8).

Tax- this 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 for the purpose of financial support for the activities of the state and (or) municipalities.

Signs of tax are:

- obligation payment of tax by all persons identified as subjects of taxation. In this case, we can talk about the compulsory nature of the tax;

- individuality determining the amount of tax in relation to each taxpayer;

- gratuitousness (non-equivalence) amounts paid, which means that there is no fact of direct provision to the taxpayer of benefits, products, rights, documents in exchange for the amount of tax paid;

- monetary form (alienation of a share of funds belonging to an organization or individual);

- legislative nature. Taxes are introduced and repealed only by relevant laws;

- targeted nature. It manifests itself in meeting the state’s needs for monetary resources allocated to finance activities provided for by budgets at various levels.

In addition, a feature of the tax is that it is established and collected by the state or specially authorized organizations by virtue of the right of supremacy and power.

Collection- a mandatory fee levied on organizations and individuals, the payment of which is one of the conditions for state bodies, local governments, other authorized bodies and officials to carry out legally significant actions in relation to fee payers, including the granting of certain rights or the issuance of permits (licenses).

The main difference between a fee and a tax is the absence of a requirement for gratuitous payment.

Fiscal function. It is historically the first and main function of taxation; it reflects the purpose of taxes and the reason for their appearance. Through this function, the main purpose of taxes is realized: the formation and mobilization of the state’s financial resources, as well as the accumulation of funds in the budget for the implementation of national or targeted state programs. These funds are spent on social services, economic needs, foreign policy and security support, administrative expenses and payments on the public debt.

The name of this function comes from the Latin word fiscus, which literally means “basket”. Initially, in Ancient Rome, the fiscus was the name given to the military treasury, later - the private treasury of the emperor, which was administered by officials and replenished with income from the imperial provinces. Since the 4th century AD, the fiscus has been the only national Finance center Roman Empire. Today, the term “fisk” refers specifically to the state treasury.

The social (distribution) function of taxes appears in the form of using taxes as an instrument in the distribution and redistribution of GDP. This process occurs by introducing new ones and canceling old ones. current taxes, changes in rates, expansion or reduction of the tax base, changes in the level of tax crediting. Examples of the implementation of the distribution (social) function are progressive scale taxation of profits and personal income, tax discounts, excise taxes on luxury goods.

The social function of taxes is manifested in the use of tax methods to support social security and social insurance to ensure social security and government guarantees for members of society in need of priority support.

The social function consists of the redistribution of public income between different categories of the population: from highly paid and wealthy citizens to the low-income, which ultimately guarantees social stability in society.

The regulatory function of taxes is a function aimed at achieving certain goals of the state tax policy through the tax mechanism. This function lies in the fact that taxes, influencing the reproduction process, inevitably affect both the volume of production and the rate of economic growth as a whole. The regulatory function of taxes is implemented through tax regulation, which is an integral part government regulation economy.

This function assumes the impact of taxes on the investment process, decline or growth of production, as well as its structure. It is carried out by reducing the rates of certain taxes, providing tax benefits aimed at improving business conditions in certain industries, regions or areas of activity.

The essence of the regulatory function is that taxes are imposed on resources allocated for consumption, and resources allocated for accumulation are exempt from taxation production assets. Therefore, there are three components for this function:

- stimulating function manifests itself in the form of differentiation of tax rates, the introduction of tax benefits and exemptions aimed at supporting small businesses, agricultural producers, production of social products, capital investments, innovation and foreign economic activity;

- disincentive a function that, through increasing tax rates, makes it possible to limit the development of the gambling business, increase customs duties, suspend the export of capital from the country, etc.;

- reproductive a function that involves the accumulation and use of funds for environmental protection and road maintenance activities.

Control function of taxes. Through taxes, the state exercises control over the financial and economic activities of organizations and citizens, as well as sources of income and expenses. Thanks to the control function, the effectiveness of the current tax system is assessed, control over types of activities and financial flows is ensured.

The control function allows the state to monitor the timeliness and completeness of receipts of tax payments to the budget, and compare their value with the needs for financial resources. Through this function, the need to reform the tax system and budget policy is determined.

Incentive function of taxes. It consists of providing tax benefits and is an adaptation of tax mechanisms in order to implement the state’s social policy.

5. Tax classification.

Classification of taxes is their grouping according to a number of the most significant characteristics. Classification of taxes allows us to identify differences and similarities between various taxes. The special properties of various types of taxes require specific conditions for their calculation and collection.

There are several options for tax classification.

By method of collection taxes are divided into direct and indirect. Science took this division from the practice of the 16th century.

The criterion for dividing taxes into direct and indirect is based on the method of taxation and collection.

Direct taxes are characterized by:

Taxation of a specific source;

Individual direction of the state's claim to a specific person, taking into account his solvency.

Direct taxes – taxes that are levied as a certain percentage of income or property. Direct taxes are taxes on income and property: land, house, trade, monetary capital, inheritance, income.

Direct taxes are levied on the income or property of individuals and legal entities. They are the taxpayers who pay taxes. At the same time, direct taxes are divided into real (taxes on certain types of property), which are paid taking into account not the actual, but the expected average income of the payer, and personal (income taxes), which are paid from actually received income and take into account the actual solvency of the taxpayer. Direct taxes : corporate income tax, personal income tax.

Indirect taxes are taxes on a product or service, levied by including them in the price of the product or in the tariff for the service. The final payer of indirect taxes is the consumer of the product.

Depending on the objects of collection indirect taxes are divided into:

- indirect individual taxes, which apply to strictly defined groups of goods;

- indirect universal taxes, which generally apply to all goods and services;

- fiscal monopolies, which are imposed on all goods, the production and sale of which are concentrated in government agencies;

- customs duties that are levied on goods and services when performing export-import transactions.

For indirect taxes, the state does not directly determine the solvency of the person paying the tax. Indirect taxes are taxes on expenditure, that is, on consumer goods. These include excise taxes, value added tax, and customs duties.

Taxes levied on individuals;

Related taxes paid by both individuals and legal entities.

By budget level, which is credited tax payment, distinguish:

Fixed taxes that go directly and entirely to a particular budget or extra-budgetary fund;

Regulatory taxes are multi-level, arriving simultaneously in different budgets in the proportion adopted in accordance with budget legislation.

Classification by object of taxation :

Income tax;

Property tax;

Classification by source of payment : wage, revenue, profit, cost.

Classification by purpose (target orientation) :

Abstract (general) taxes - intended to form the revenue side of the budget as a whole);

Targeted (special) taxes are introduced to finance a specific area of ​​government spending. For targeted payments often a special off-budget fund is created.

Classification by taxation method :

The Great Depression of 1929 - 1933 forced us to consider public finance as an instrument of macroeconomic stabilization, and after the Second World War, finance was used in a new capacity - as a means of state regulation of the economy.

Modern, The fourth period The development of taxation is characterized by a deeper theoretical justification of all its problems.

Taxes on the income of individuals and organizations became the main source of government revenue. . This was quite natural, since the emergence of a new device after the industrial revolution economic life society led to the emergence of many types of income and wealth instead of almost a single source of income - land.

The prototype of the modern income tax was first introduced in England in 1799 due to the need to find money for the war with Napoleon. And when the troops of the French emperor were completely defeated, the British immediately abolished this “unpleasant” tax, and for almost a quarter of a century the authorities did not dare to reintroduce it. Revived decades later, it became a model for similar taxes in other countries. But even there he took root just as hard as in England.

In the 50–70s of the 20th century, the leading countries of the world stimulated private entrepreneurship through the use of universal tax levers, including by providing tax incentives to investors, enterprises in the extractive industries, transport, aircraft industry, when exporting products and services, and for R&D.

In the 80s of the twentieth century, the budget concept of A. Laffer, according to which tax revenues is the product of two factors: the tax rate and the tax base.

At all times, economists have been occupied with the question: should the budget be formed using purely fiscal methods, or should it stimulate entrepreneurial activity and expand the tax base by reducing taxes? Which way is better?

Practice has shown that a real tax reduction is possible only in a state with a solid economic base. Only then will a reduction in the tax rate lead to an increase in production, which will subsequently compensate for the temporary decrease in tax revenues.

The leading countries of the world base their tax policy on this principle. The essence of the tax reforms carried out here in the 80s and 90s of the 20th century is based on improving the systems of direct and indirect taxes, accelerating capital accumulation and stimulating business activity. Corporate income tax rates are being reduced (in the USA from 46 to 34%, in the UK from 45 to 35%, in Japan from 42 to 40%).

The early 1980s were almost universally marked by the liberalization of income tax systems, lowering tax rates while simultaneously expanding the tax base and reducing benefits.

Reform of indirect taxation systems was carried out through a reduction in customs duties, a decrease in the level of excise duties, but at the same time there is an increase in value added tax (VAT), which in the 70-80s began to replace the turnover tax.

At the same time, control over compliance with tax laws has been strengthened and economic and legal sanctions against those who violate them have been tightened.

As a result of the tax reforms, two important trends in fiscal reform emerged: one group of countries (USA, Australia, Japan and others) focused on transforming direct taxation, while EEC member countries focused their main efforts on increasing the importance of indirect taxation.

2. Development of taxation in Russia

1. The Russian tax system has evolved and changed over time along with changes in its political structure and historical milestones.

The financial system of Ancient Rus' began to take shape only from the end of the 9th century during the period of the unification of ancient Russian tribes and lands. The main form of taxation of that period was levies to the princely treasury, which were called "tribute". Initially, tribute was irregular in the form of indemnities from the conquered peoples. Thus, in the Russian chronicle “The Tale of Bygone Years” the peoples “who give tribute to Rus'” are listed. Over time, tribute acted as a systematic direct tax, which was paid in money, food and handicrafts. The tribute was collected by cart when it was brought to Kyiv, as well as by polyud, when the princes or his squads themselves went for it. The unit of tribute in the Kiev state was “smoke”, determined by the number of stoves and pipes in each household.

Indirect taxes were levied in the form of trade and judicial duties. Particularly widespread is the so-called “myt” - a duty levied when transporting goods through outposts near cities and large villages.

Prince Oleg the Prophet (died in 912), who united the lands of the Krivichi, Northerners, Vyatichi, Tivertsi and others as a result of campaigns around Kyiv, in addition to tribute, obliged the conquered tribes to supply him with warriors. The size of the tribute was a constant source of intrastate conflicts. Thus, the Grand Duke of Kiev Igor, according to historians, was killed in 945 by the Drevlyans while trying to collect tribute from them again.

During the period of feudal fragmentation of Rus', duties for the transportation of goods through the territory of the land owner became of great importance, and duties were levied for each cart. It was from this moment that the first attempts at tax optimization were recorded. Merchants loaded their carts with goods as much as possible, so much so that sometimes the goods fell out. As a countermeasure, local princes introduced a rule according to which goods that fell from the carts became their property. This is how the Russian proverb was born: “What falls from the cart is lost.”

2. In the 13th century, after the conquest of Rus' by the Golden Horde, foreign tribute acted as a form of regular exploitation of Russian lands. The collection of tribute began after the population census, carried out in 1257–59 by Mongol “numerals” under the leadership of Kitat, a relative of the Great Khan. The units of taxation were: in cities - the yard, in rural areas - the household. There are 14 known types of “Horde burdens”, of which the main ones were: “exit” (“tsar’s tribute”), a tax directly on the Mongol khan; trade fees (“myt”, “tamka”); carriage duties (“pits”, “carts”); contributions for the maintenance of Mongolian ambassadors (“food”), etc. Every year, a huge amount of silver left the Russian lands in the form of tribute.“Moscow exit” was 5-7 thousand rubles. silver, “Novgorod exit” - 1.5 thousand rubles. These levies depleted the Russian economy and interfered with the development of commodity-money relations.

Payment of fees was initially controlled by local officials of the khan - the Baskaks; in the late 50s - early 60s of the 13th century, tribute was collected by merchants authorized by the khan - “besermen”, who bought this right from him. However, due to popular uprisings, the “besermen” were expelled from all Russian cities and the functions of collecting tribute were transferred to the Russian princes.

Exorbitant exactions were a constant cause of armed struggle of the Russian people. So, at the end of the first quarter of the 14th century. repeated protests by Russian cities led to the elimination of the Baska system, and the political unification of Rus' around Moscow created the conditions for the elimination of foreign dependence. The Grand Duke of Moscow Ivan III Vasilyevich (1462-1505) in 1476 completely refused to pay tribute.

3. After the overthrow of the Mongol-Tatar dependence, the tax system was reformed by Ivan III, who, having canceled the exit, introduced the first Russian indirect and direct taxes. The main direct tax was the poll tax, levied mainly on peasants and townspeople. Under Ivan III, targeted tax collections began to acquire particular importance, which financed the formation of the young Moscow state. Their introduction was determined by the need to carry out certain government expenses: pishchalny (for casting cannons), polonyany (for the ransom of military men), zasechny (for the construction of fortifications on the southern borders), streltsy tax (for the creation of a regular army), etc.

Excise taxes and duties continued to occupy the leading place in the tax system.

During the reign of Ivan III the first foundations were laid tax reporting. The introduction of the first tax return - the “cow letter” - dates back to this time. The area of ​​land was converted into conventional tax units “plows”, on the basis of which direct taxes were collected.

4. Despite the political unification of the Russian lands, the financial system of Russia in the 15th - 17th centuries was extremely complex and confusing. Each order (department) of the Russian state was responsible for collecting one tax payment.

During the reign of Tsar Alexei Mikhailovich (1629 - 1676), the Russian taxation system was streamlined. Thus, in 1655, a special body was created - the Accounts Chamber, whose competence included control over the fiscal activities of orders, as well as the execution of the revenue side of the Russian budget.

Due to the constant wars that Russia waged in the 17th century, the tax burden was extremely large. The introduction of new direct and indirect taxes, as well as a fourfold increase in the excise tax on salt in 1646, led to serious popular unrest and salt riots.

Mistakes in financial and tax policy states urgently demanded the establishment of a theoretical basis for state activities in the fiscal field.

5. The era of reforms of Peter I (1672 - 1725) was characterized by a constant lack of financial resources for waging wars and building new cities and fortresses. More and more new ones were added to the already traditional taxes and excise taxes, right up to the famous beard tax. In 1724, instead of household taxation, Peter I introduced a poll tax, which was levied on the entire male population of the tax-paying classes (peasants, townspeople and merchants). The tax was used to support the army and was equal to 80 kopecks per year per soul. The schismatics paid double tax. It should be noted that The poll tax accounted for about 50% of all revenues in the state budget.

In addition, in connection with the establishment of a special government position - profit-maker, who was obliged to “sit and make a profit for the sovereign,” the number of taxes regularly increased. Thus, stamp duty, a capitation tax on cab drivers, taxes on inns, etc. were introduced. A corresponding tax was also levied on church beliefs.

As a result of the reform of the government system, out of twelve board ministries, four were responsible for financial and tax issues.

6. During the reign of Catherine II (1729 - 1796), the system financial management continued to improve. Thus, in 1780, by decree of Catherine II, special state bodies were created: the State Revenue Expedition, the Audit Expedition, and the Arrears Collection Expedition. For the merchants, a guild tax was introduced - a percentage fee on the declared capital, and the amount of capital was recorded “according to everyone’s conscience.”

The main feature of the tax system of the 18th century. It is necessary to mention the great importance of indirect taxes compared to direct taxes. Indirect taxes accounted for 42% of government revenues, with almost half of this amount coming from drinking taxes.

Until the middle of the 18th century, the word “to give” was used in Russian to denote government fees. For the first time in Russian economic literature, the term “tax” was used in 1765 by the famous Russian historian A. Polenov (1738-1816) in his work “On the Serfdom of Peasants in Russia.” And since the 19th century, the term “tax” has become the main one in Russia when describing the process of withdrawing funds into state income.

Beginning of the 19th century characterized by the development of Russian financial science. In 1802, the Manifesto of Alexander I (1777 - 1825) created the Ministry of Finance of Russia.

Thus, in 1810, the State Council of Russia approved a program of financial reforms of the state - the famous “financial plan”, the creator of which was the outstanding Russian economist and statesman M. Speransky (1772-1839). Many principles of taxation and ideas for organizing government expenditures and revenues set out in this program have not lost their relevance to this day.

Speransky's plan was largely based on increasing taxes. The excise tax on salt, the poll tax, guild taxes, drinking taxes, and stamp duty were increased. The income of landowners was taxed progressively.

In 1818, the first major work in the field of taxation appeared in Russia - “Experience in the Theory of Taxes,” the author of which was the outstanding Russian economist, participant in the Decembrist movement N. Turgenev (1789 - 1871). This work is still a classic study of the foundations of state taxation, and also examines in detail the history of Russian taxation.

7. In the second half of the 19th century, direct taxes became of great importance. The main tax was the poll tax, which in 1863 began to be replaced by a tax on urban buildings. The complete abolition of the poll tax began in 1882. The second most important tax was quitrent - payment from state-owned peasants for the use of land.

Special taxes begin to play a special role: tolls for travel on highways, tax on income from securities, housing tax, passport tax, tax on fire insurance policy, tax on railway cargo transported at high speed, etc.

During the same period, a system of zemstvo (local) taxes began to develop, which were levied on land, factories, factories and trading establishments.

8. The formation of the Russian tax system continued as usual until the revolutionary events of 1917. In pre-revolutionary Russia, the main taxes were: excise taxes on salt, kerosene, matches, tobacco, sugar; customs duties; trade tax; alcohol excise taxes and others.

In 1898, Nicholas II introduced a fishing tax, which played a large role in the state's economy. During this period, taxation was of great importance. real estate. In addition, there is an increase in taxes reflecting the development of new economic relations in Russia, in particular, collection from auction sales, collection from bills and letters of borrowing, taxes for the right of trading activities, capital tax for joint-stock companies, interest collection on profits, tax on automatic carriage, city registration tax, etc.

9. After the revolution of 1917, the main income of the young Soviet state was the issue of money, indemnities and surplus appropriation, so the first Soviet taxes did not have much fiscal significance and had a pronounced class struggle character. A one-time tax was introduced to provide for the families of Red Army soldiers, which was levied on the owners of private trading enterprises with hired workers, as well as a one-time emergency ten-billion-dollar revolutionary tax, which was imposed on the urban bourgeoisie and kulaks.

The first tax reforms date back to the NEP era. The transition to new economic relations in Soviet Russia began with the report of V. Lenin dated March 15, 1921, dedicated primarily to tax reforms,- “On replacing surplus appropriation with a food tax.” During the same period, the foundations of the tax system of the Soviet state were laid.

The development of Soviet taxation in the early 20s was greatly influenced by the tax structure of pre-revolutionary Russia, even to the point of reproducing a number of its features. Among the direct taxes, the most prominent were the trade tax, which was levied on commercial and industrial enterprises, as well as the income and property tax. Regarding the latter, it should be noted that it also performed a political function - as capital and property grew, the tax rate increased progressively. Besides, double taxation and disincentive taxes were characteristic of that period.

Due to the inconsistency and unsystematic implementation of economic policy, by the end of the 20s, a complex and cumbersome system of budgetary relations had developed in the USSR - there were 86 types of payments to the budget, which necessitated the need to improve the country's financial system.

10. Starting from the 30s, the role and importance of taxes in the USSR sharply decreased; taxes performed functions unusual for them. Taxes are used as a weapon in the political struggle against kulaks and private agricultural producers. Gradually, in connection with the change and tightening of the internal policy of the USSR, the curtailment of the NEP, industrialization and collectivization, the taxation system was replaced by administrative methods of withdrawing enterprise profits and the redistribution of financial resources through the country's budget. The fiscal function of tax practically loses its significance.

In 1930 - 1932, a radical tax reform was carried out in the USSR, as a result of which the excise tax system was completely abolished, and all tax payments of enterprises (about 60) were unified into two main payments - turnover tax and profit deductions. Some personal taxes were consolidated and a significant number of them were abolished. All profits of industrial and commercial enterprises, with the exception of regulatory contributions for the formation of funds, were withdrawn to the state income. Thus, state income was generated not through taxes, but through direct withdrawals of the gross national product, made on the basis of a state monopoly.

The existence of taxes in this situation lost its meaning. Existing taxes on the population did not have much importance in the state budget. However, due to the beginning of the Great Patriotic War A war tax was introduced (repealed in 1946). In addition, in order to mobilize additional funds to assist mothers of large families, a tax was introduced on bachelors, single and small-family citizens. This tax had no analogues in history and, in addition to the USSR, was also established in Mongolia. Despite its temporary nature, caused by the purely demographic problems of the USSR in the post-war period, this tax existed until the early 90s.

The main tax payment of that period was the turnover tax, a kind of excise tax on consumer goods - crystal, furniture, coffee, cars, alcohol, etc. Suffice it to say that in 1954, revenues from turnover tax accounted for 41% of the entire budget revenue.

The change of the country's top leadership and the conduct of certain political campaigns directly affected Soviet taxes. N. Khrushchev's program for the “active construction of communism” led to the abolition of the wage tax on workers and employees in May 1960. The Third Program of the CPSU, adopted at the XXII Congress of the CPSU on October 31, 1961, proposed the complete abolition of tax payments from the population.

By the beginning of the reforms in the mid-80s, more than 90% of the State budget of the Soviet Union, as well as its individual republics, was formed from revenues from National economy. Taxes from the population (direct) occupied an insignificant share, approximately 7 - 8% of all budget revenues.

11. The era of perestroika and gradual transition to new economic conditions since the mid-80s objectively caused a revival of domestic taxation.

In 1986, individual labor activity of citizens was allowed in the USSR, which was carried out on the basis of a patent. A state fee was charged for the issuance of a registration certificate and patent. Income from private lessons labor activity were subject to taxes, the amount of which was determined depending on their amount and taking into account public interests. Citizens who had patents for the right to engage in individual labor activities were exempt from paying income tax on income from engaging in this type of activity.

In the late 1980s, an attempt was made to increase tax rates on the profits of cooperatives.

By decree of the Presidium of the Supreme Soviet of the USSR of March 21, 1988, a tax was established on vehicle owners.

On July 14, 1990, the USSR Law “On taxes on enterprises, associations and organizations” was adopted - the first unified normative act, who has regulated many tax legal relations in the country. To some extent this Law is still in effect.

During the same period, taxes became an instrument of political struggle. As a result of the conflict between the President of the USSR M. Gorbachev and the Chairman of the Supreme Council of the RSFSR B. Yeltsin, a special “sovereign” taxation regime was introduced on the territory of Russia - The Supreme Council of the RSFSR adopts the Law “On the procedure for applying the USSR Law “On taxes on enterprises, associations and organizations”, according to which for enterprises located under Russian rather than Union jurisdiction, a more favorable tax regime in the form of reductions in tax rates and certain tax benefits. This provision stimulated the company to “reassign” enterprises and direct all tax flows to the Russian, and not to the Union, budget.

12. The beginning of the 90s of the 20th century was a period of revival and formation of the Russian tax system. Taxes replaced the existing system of planned distribution of enterprise profits, and the state began to influence the development of processes in society through taxation.

The events of August 1991 accelerated the process of the collapse of the USSR and the formation of Russia as a politically independent state. The young Russian state urgently needed to create its own system for generating budget revenues. It was during this period that a large-scale comprehensive tax reform was carried out, fundamental tax laws were prepared and adopted: Law of the Russian Federation of December 27, 1991“On the basics of the tax system in the Russian Federation”, Law of the Russian Federation of December 27, 1991“On the income tax of enterprises and organizations”, Law of the Russian Federation of December 6, 1991“On value added tax”, Law of the Russian Federation of December 7, 1991“On personal income tax.” Laws of the Russian Federation of October 11 and 18, 1991 land tax and taxes credited to road funds were established.

In 1991, by decree of the President of the USSR, a sales tax was introduced in our country for the first time in the form of a surcharge on the price of goods.

In 1990, the Main State Government was formed as part of the USSR Ministry of Finance tax office, which a year later became State tax service(since 1998 - Ministry of the Russian Federation for Taxes and Duties, since 2004 - Federal Tax Service).

In 1992, the Main Directorate of Tax Investigations was created under the State Tax Service of the RSFSR, which was transformed a year later into an independent law enforcement agency in the field of taxation - the Federal Tax Police Service of Russia.

The unsystematic nature of amendments to tax legislation, their number and the frequency with which they were introduced led to the fact that until the early 2000s, the Russian tax system was characterized as ineffective, unstable and unpredictable. These same reasons have made the tax system unnecessarily complex, contradictory and confusing, and also contains an excessive number of taxes and fees. The government of the Russian Federation, realizing the need for urgent tax reform, repeatedly took steps in this direction in the second half of the 1990s.

In 1998, the first part of the Tax Code of the Russian Federation was adopted, and in 2000, separate chapters of the second. Currently, the improvement of the tax legislation of the Russian Federation and the process of its codification continue: new chapters of part two of the Tax Code of the Russian Federation are being adopted, which replace the 1991 laws on relevant taxes.

Local authorities were given the right to independently establish taxes and fees on their territory. Since 2004, regional and local taxes and fees not provided for by the Tax Code of the Russian Federation cannot be established.

Among the measures implemented as part of the tax reform, it should be noted the final legislative design of the structure of the Russian tax system. The total number of taxes and fees provided for federal level, decreased from 54 to 13, or more than four times (currently there are 8 federal, 3 regional and 2 local taxes). In addition, 4 special tax regimes apply.

In March 2004, as a result of a systemic change in the structure of federal executive bodies, the Ministry of the Russian Federation for Taxes and Duties was abolished. The functions of general development of a strategy for the development of state policy and departmental rule-making in the tax sphere were transferred to the Ministry of Finance of the Russian Federation. The functions of supervision and control in the field of taxation are assigned to the newly created Federal Tax Service, whose activities are supervised by the Ministry of Finance of Russia.

2. History of the development of scientific ideas about taxation. General and specific theories of taxes.

1. The evolution of scientific views on the nature and content of taxes accompanies the development of the state and the expansion of its functions. The idea of ​​the essence of taxes and their place in the economic system of society changed as social relations developed. At the first stages, the tax acted mainly as an economic category, and only at the last stage did the tax begin to receive legal content.

One of the primary forms of taxation is tribute from the defeated people. All property of the defeated side was transferred to the winners as war booty and covered military costs according to the principle “war feeds war.” For the future, the population of the defeated country is obliged to pay maintenance to the victors. In other words, the first prototype of taxes is a tax on the vanquished.

In peacetime, at the earliest stages of the state organization of society, the taxation system was perceived as necessary sacrifice , based not on voluntary, but on generally binding moral requirements of society. Already in these prototypes of taxes one could discern their most important feature - its obligatory nature. In addition, despite the underdevelopment of taxation at that time, one of the elements of the tax is already highlighted - the tax rate. The Pentateuch of Moses says: “...and every tithe of the earth, of the seed of the earth and of the fruit of the tree, belongs to the Lord.” That is, the first income tax rate was 10 percent.

In Ancient Egypt and other eastern despotisms, taxes were levied as rent for the use of land owned by the state.

In early feudal states, tax was seen as gifts, gifts head of state. It is no coincidence that in England in the Middle Ages the concepts of “tax” and “gift” were almost synonymous and were designated by one word gift. In Germany, the name of taxes was associated with a request from the state to pay a tax. Subsequently, the tax began to be considered as help population to their state. To this day, the name for tax is still in German - steuer means support, contribution.

However, in the 18th century, the idea was formed that the tax has not only economic, but also legal content. It was during this period that tax began to be viewed as a legal duty citizens before the state. So, in English some taxes are still called duty, i.e. duty, obligation, in French - impot, which means forced payment. It is in this sense that the understanding of the essence of taxes has been preserved to this day.

2. During the period of dominance of mercantilism (XV - XVI centuries), taxes were considered exclusively from the standpoint of private property. Their content was limited to the withdrawal of part of the income, so taxes were allowed only as an extraordinary case. The views of that era are most clearly reflected in Thomas Aquinas's statement that taxes are a permissible form of robbery.

In the 17th – 18th centuries everything economic theories viewed taxes as payment by citizens for services provided by the state. It was believed that paying taxes constituted an exchange transaction. In the 19th and 20th centuries, various economic theories viewed taxes as a forced, non-equivalent payment.

Until the 17th century, all ideas about taxes were random and unsystematic, which does not allow them to be classified as serious theoretical work in this area. The replacement of temporary and emergency taxes with regular and universal payments caused their rejection by the population. This circumstance required financial science to provide a theoretical justification for such a phenomenon as taxes.

Basic tax theories began to form as complete doctrines starting from the 17th century, and as a set of the most important principles and provisions received the name “General Theory of Taxes” in science. Its main directions took shape under the direct influence of the economic development of society.

Tax theory is a system of scientific knowledge about the essence and nature of taxes, their place, role and significance in the economic and socio-political life of society. Tax theories represent various models for constructing state tax systems, depending on the recognition of taxes for one purpose or another.

In a broader sense, tax theories are any scientifically generalized developments (general theories of taxes), including those on individual tax issues (special theories of taxes). Particular tax theories include the doctrine of the relationship between different types of taxes, the number of taxes, their qualitative composition, tax rate, etc. A striking example of a private theory is the theory of a single tax. Thus, if the directions of the general theory of taxes determine the purpose of taxation as a whole, then the particular ones justify what types of taxes need to be established, what their qualitative composition should be, etc.

3. General theories of taxes reflect the purpose of taxation in general.

One of the earliest among general tax theories is exchange theory, which is based on the reimbursable nature of taxation. The essence of the theory was that through a tax, citizens buy from the state services for protection from external attacks, maintaining order, etc. However, this theory was applicable only in the Middle Ages, when duties and fees were used to buy military and legal protection, so , as if an agreement had actually been concluded between the king and his subjects. Under such conditions, exchange theory was a formal reflection of existing relations.

A type of exchange theory is atomic theory, which appeared during the Age of Enlightenment. Its representatives at one time were the French enlighteners Sebastien de Vauban (1633 - 1707) - the theory of the “social contract” and Charles Montesquieu (1689 - 1755) - the theory of the “public contract”. This theory recognizes that a tax is the result of an agreement between citizens and the state, according to which the subject pays the state a fee for security, protection and other services. No one can refuse taxes, as well as the use of services provided by the state. At the same time, in the long run, this exchange is beneficial, since the most incapable government protects its subjects cheaper and better than if each of them protected himself independently. Taxes are an obligatory payment by society for peace and benefits to citizens. It turns out that some values ​​are exchanged for others, although such a transaction is not voluntary and often cannot be considered fair.

Such positions were also held by the English scientist Thomas Hobbes (1558 - 1679), French thinkers Voltaire (1694 - 1778), Honoré Mirabeau (1749 - 1791).

In the first half of the 19th century. Swiss economist J. Simond de Sismondi (1773 -1842) in his work “New Principles of Political Economy” (1819) formulated the theory of tax as pleasure theory, according to which taxes are the price paid by a citizen for the pleasures he receives from society. With the help of taxes, a citizen buys pleasure from public order, justice, security of personality and property, public education, etc. Thus, Sismondi based his theory on the theory of exchange in its contemporary version.

During the same period, the theory was formed tax as insurance premium, whose representatives were the French statesman Adolphe Thiers (1797 - 1877) and the English economist John McCulloch (1789 - 1864). In their opinion, taxes are an insurance payment that is paid by subjects to the state in case of any risk. Taxpayers, being businessmen, depending on the amount of their income, insure their property against war, fire, theft, etc. However, unlike true insurance, taxes are paid not in order to receive an amount to be reimbursed upon the occurrence of an insured event, but to in order to finance the government's defense and law enforcement costs.

According to another approach to this theory, the taxpayer acts as a member of an insurance company and must pay an insurance premium in proportion to his income and property.

Classical theory of taxes(the theory of tax neutrality) has a higher theoretical level and is associated with the scientific activities of English economists Adam Smith (1723 - 1790), David Ricardo (1772 - 1823) and their followers. Proponents of this theory viewed taxes as a type of government revenue that should cover the costs of financing government spending. At the same time, taxes were not assigned any other role (economic regulation, insurance payment, payment for services, etc.) , and duties and fees are not considered taxes.

This position was based on the theory market economy, which was developed by A. Smith. A. Smith opposed the centralized management of the economy, which was proclaimed by the socialists. A. Smith believed that the government should ensure the development of a market economy by protecting property rights. To perform this function, the state needs appropriate funds. Since in market conditions the share of direct state revenues (from state property) is significantly reduced, the main source of covering the above expenses should be tax revenues. As for the costs of financing other expenses (construction and maintenance of roads, maintenance of judicial institutions, etc.), they must be covered by duties and fees paid by persons interested in this. At the same time, it was believed that since taxes are gratuitous in nature, duties and fees should not be considered as taxes.

The doctrine of the rule of law leads to the emergence of new theories, namely victim theories(founders N. Kanar, B. Milhausen, D. Mill) and theories of collective needs(founders E. Seligman, R. Sturm, L. Stein, A. Scheffle, F. Nitti). Both theories contain the idea of ​​the compulsory nature of the tax, treating tax as an obligation arising from the very essence of the state structure of society. The victim theory arose in the 19th century, retaining its relevance in the first decades of the 20th century.

The theory of collective needs reflected the realities of the late 19th and early 20th centuries, determined by the need to justify the growth of government spending and increased tax burden.

The opposite of classicism was Keynesian theory , which was based on the developments of English economists John Keynes (1883 - 1946) and his followers. The central idea of ​​this theory was that taxes are the main lever for regulating the economy and are one of the components of its successful development. According to J. Keynes, outlined in his book “The General Theory of Employment, Interest and Money” (1936), economic growth depends on monetary savings only in conditions full employment. However, full employment is almost impossible to achieve. Under these conditions, large savings prevent economic growth, since they are not invested in production and represent a passive source of income. In order to eliminate Negative consequences, excess savings must be removed through taxes.

Simultaneously with Keynesianism in the 20th century, it developed neoclassical tax theory based on the advantage of free competition. The neoclassical model was built by J. Mead (1907). In neoclassical theory, two directions were developed: the theory of supply-side economics and monetarism.

Tax monetarism theory was put forward in the 50s by Milton Friedman, a professor of economics at the University of Chicago, and is based on the quantity theory of money. According to its author, economic regulation can be carried out through money turnover, which depends on the amount of money and bank interest rates. At the same time, taxes are not given such an important role as in Kensian economic concepts. In this case, taxes, along with other mechanisms, affect money circulation. In particular, excessive amounts of money are withdrawn through taxes.

In Keynesian theory and the theory of monetarism, taxes reduce unfavorable factors in economic development. However, if in the first case this factor is excess savings, then in the second it is excess money.

The theory of supply side economics, formulated in the early 80s by American scientists M. Burns, G. Stein and A. Laffer, to a greater extent than classical and Keynesian theory, considers taxes as one of the important factors of economic development and regulation. This theory is based on the fact that high taxation negatively affects business and investment activity, which ultimately leads to a decrease in tax payments. Therefore, within the framework of the theory, it is proposed to reduce tax rates and provide corporations with all kinds of benefits. Thus, reducing the tax burden, according to the authors of the theory, leads to rapid economic growth.

Within the framework of this theory, the American economist A. Laffer established a mathematical dependence of budget revenue on the level of tax rates.

Neo-Keynesian theory developed by English economists I. Fisher and N. Kaldor. In their opinion, the center of gravity of taxation should lie in the area of ​​consumption, hence the idea of ​​strengthening indirect taxes. Then the money intended for the purchase of consumer goods will be directed either to investments or to savings. Investments are a factor in today's growth, savings are a factor in future economic growth.

N. Kaldor believed that a consumption tax at progressive rates with benefits for certain types of goods was more fair than a fixed sales tax.

Private tax theories.

Among private theories of taxes, one of the earliest is theory of the relationship between direct and indirect taxation .

Financial science has long sought an answer to the question of what is the impact of direct and indirect taxation on the creation of a balanced tax system. In the second half of the 19th century, scientists came to the conclusion that it was possible to build a balanced system only by combining in practice both forms of taxation, but with a predominance of its direct forms.

In the early periods of the development of European civilization, the establishment of direct or indirect taxation depended on the political development of society. In the cities of the early Middle Ages, where, due to a more equal distribution of property, democratic foundations were still preserved, tax systems were built mainly on direct taxation. Indirect taxes were considered more burdensome and negatively affecting the wealth of the people, since they increased the cost of goods. When the aristocracy gained strength to break the resistance of the masses, the priority of indirect taxation was established, and, as a rule, on basic necessities (for example, a tax on salt). Thus, according to the first position, indirect taxes are harmful because they worsen the condition of the people.

The second position, which appeared at the end of the Middle Ages, on the contrary, justified the need to establish indirect taxation. It was proposed to establish uniform taxation through indirect taxes. The nobility, through various benefits and tax farming, was not burdened with direct taxes. Therefore, supporters of the idea of ​​​​indirect taxation sought to force the privileged classes to pay by imposing a tax on their expenses. Thus, indirect taxes were considered as a means of establishing equality in taxation.

Proponents of indirect taxation were also A. Smith and D. Ricardo, who substantiated it through the idea of ​​voluntariness. This idea stems from the assertion that indirect taxes are less onerous than direct taxes because they can be easily avoided by not purchasing the taxed item.

However, at the end of the 19th century, all debates on this issue came to the conclusion that it was necessary to maintain a balance between direct and indirect taxation, assuming that direct taxation is for equalization purposes and indirect taxation is for efficient revenue collection. Some experts even consider the idea of ​​a “reasonable combination of direct and indirect taxes” as one of the principles of the tax system.

At the core single tax theory The idea is that taxes are paid from one source - income. Therefore, a single tax seems theoretically more expedient, simple and rational than levying many separate taxes. However, taxation practice in different countries has repeatedly proven the inconsistency and impracticability of this approach.

Single tax theory repeatedly adopted by socio-political reformers. It should be noted that this theory considers socio-political issues to a greater extent than tax issues. The idea of ​​establishing a single tax has been popular at different times. In the 18th century, there was even a party in England whose motto was a single tax on buildings. Various proponents of this theory presented a single tax as a panacea for all ills. It was argued that after the establishment of this tax, poverty would be eliminated, wages would rise, overproduction would be impossible, production would increase in all branches of industry, etc.

A single tax is a single, exclusive tax on one specific object of taxation. Various theorists proposed land, expenses, real estate, income, capital and others as a single object of taxation.

One of the earliest types of single tax is the land rent tax. Thus, the physiocrats - supporters of the agricultural system of social development - believed that industry does not produce a net increase in income. All wealth is concentrated in the earth and flows from the earth. Therefore, it is necessary to establish a single tax on land rent as the only source of income. Therefore, only landowners will have to pay this tax. The land is a gift from God and should belong to everyone. And since in reality the land belongs to specific people, they, as the owners of the only source of wealth, must pay a single tax. In the 19th century, the American economist Henry George (1839 -1897), putting forward the idea of ​​a “single land tax”, saw it as a means of ensuring universal prosperity and “social peace”.

Considering the theory of a single tax, it should be noted that whatever the object of taxation, this theory cannot be progressive. Recognizing the positive aspects of the single tax, associated, in particular, with the simplicity of its calculation and collection, it is nevertheless necessary to recognize that in its pure form this theory is quite utopian and practically inapplicable. However, in combination with other taxation systems, it can play a positive role.

The ideas underlying the theory of a single tax are partially embodied in the tax system of the Russian Federation. According to Federal law dated December 29, 1995 “On a simplified system of taxation, accounting and reporting for small businesses” some small businesses and entrepreneurs received the right to pay a single tax instead of paying a set of federal, regional and local taxes and fees, calculated based on the results of economic activities for the reporting period. In this case, the establishment of a single tax can be considered as a progressive step, since this achieves simplicity and convenience in taxation of small businesses.

The socio-political nature of taxes also had a great influence on the theoretical aspects of taxation. This was especially evident in the ratio theories of proportional and progressive taxation. This was due to the fact that since a tax is always an infringement and seizure of property, any tax system in one way or another objectively reflects the relationship of class and group interests, social forces, as well as their alignment.

According to theories of proportional taxation tax rates should be set at a single percentage of the taxpayer’s income, regardless of its size. This provision has always found support among the propertied classes and was justified by the principles of equality and justice. Theories of proportional taxation are based on the weakening of tax pressure as the object of taxation (taxable amounts) increases.

Theories of progressive taxation are based on increasing the tax burden as the income and property status of the payer grows. Under progressive taxation, tax rates and tax burdens increase as the taxpayer's income increases. It is believed that a rich citizen should be charged more not only absolutely, but also relatively. From the poor man's point of view, the tax should not be proportional, but progressive.

Proponents of the progressive theory have always been the leading supporters of the socialist reconstruction of society, and Karl Marx and Friedrich Engels in their Communist Manifesto even linked it with the destruction of private property and the building of socialism. This theory finally took shape in the middle of the 19th century, but its elements are found in the works of A. Smith, as well as in the works of the French educators Jean Jacques Rousseau (1712 -1778) and Jean Baptiste Say (1767 - 1832). All supporters of tax progression were in one way or another inclined to believe that it is fairer, as it mitigates inequality and affects the redistribution of property and income.

One of the main problems of taxation is reflected in tax shift theories, the study of which began in the 17th century. The founder of the theory of transfer is considered to be the English philosopher John Locke (1632-1704), who, concluding that all taxes ultimately fall on the owner of the land, proposed specific ways and methods to resolve this problem.

The issue of tax shifting is still one of the least developed issues in taxation, and this is taking into account the fact that its practical significance is very enormous. The essence of the transfer theory is based on the fact that the distribution of the tax burden is possible only in the process of exchange, the result of which is the formation of prices. It is through exchange and distribution processes that a legal taxpayer is able to shift the tax burden to another person - the tax bearer, who will bear the full burden of taxation.

According to American economists Anthony B. Ankinson and Joseph E. Stiglitz: “One of the most valuable conclusions drawn from economic analysis public finance, is that the person who is formally subject to the tax provision and the person paying this tax are not necessarily the same person. Determining the actual scope of the tax or state program- one of the most important tasks of the theory of the public sector.”

The theory of tax shifting studies the fairness of the distribution of the tax burden depending on the forms of taxation and the elasticity of supply and demand. The study is conducted by source of income and by category of payer. There are different varieties of this theory: absolute, optimistic, pessimistic, etc.

At the end of the 19th century. Columbia University professor Edwin Seligman (1861 - 1939) in his book “The Shift and Fall of Taxes” (1892) outlined the main provisions of the shift of taxes and indicated two of their varieties: shift from the seller to the buyer (as a rule, this occurs with indirect taxation ) and shifting from the buyer to the seller (indirect taxes in cases where the price of any product is incredibly high due to high stakes(for example, excise taxes), which significantly limits the demand for this product).

The problem of tax transfer has not yet been finally resolved. According to modern American economists K. McConnell and S. Brew: “Taxes do not always come from those sources that are subject to taxation. Some taxes may be shifted. For this reason, it is necessary to accurately determine the scope of possible transfer of the main types of taxes and identify the final destinations where taxes are transferred.” According to other Western economists R. Musgrave and D. Means, from 30 to 50% of taxes paid by capitalists are passed on to consumers.

The problem of shifting is particularly relevant at the moment in Russia, since in the structure of retail prices for consumer goods the share of all taxes, fees and insurance premiums is 31%.

Thus, for precise definition trends in the transfer of each tax payment, it is necessary to take into account the nature of the tax, as well as all the economic and political conditions for its collection.

At the same time, it should be recognized that humanity has not yet come up with an ideal tax system. Financial science still cannot unambiguously answer many tax questions, and constant tax reforms in almost all developed countries indicate a permanent process of creating a fair, proportionate and justified tax system.