“This is built with taxpayers' money!”, “Officers fatten at our expense!”, “Where do our taxes go?”. Such phrases are often used in political disputes when it comes to the responsibility of the state to its citizens. Only - not in Russia. Our tax collection system is built in such a way that ordinary citizens hardly think about what taxes they pay and what they go for. There are, of course, exceptions, such as taxes on real estate and motor vehicles - you really have to arrange them yourself, but these payments are not (yet) large enough to play a role in political life.

In order to assess the burden of taxes in Russia, we decided, firstly, to figure out how much the state really depends on our payments. And, secondly, imagine what would happen if we did not pay taxes (receiving mediocre medical care and a meager pension in return), but would dispose of this money at our own discretion.

So, what taxes do Russians pay?

Individuals pay taxes on a car, apartment, house, land, and the like. Employed citizens also pay personal income tax (PIT).

Indirectly, the population bears the value-added tax on goods and services, the employer's insurance contributions to off-budget funds, excises on alcohol and tobacco.

How much tax does an employee pay?

Directly - only personal income tax (13% of salary). However, the employee usually does not feel this - the tax is deducted from the salary and transferred to the state by the employer. When a person is asked about his salary, he usually gives the “net” amount - what goes into his bank account or is issued at the cash desk. In fact, his salary is the entire amount, including tax. In the example below, the employee would say that his monthly salary is 87,000 rubles. In fact - 100,000 rubles.

The employer also pays insurance contributions for the employee to the Pension Fund of the Russian Federation (22% of salary before tax), the Federal Compulsory Medical Insurance Fund (5.1%) and the Social Insurance Fund (2.9%). If an employee earns more than a certain amount per year, then insurance premiums to the Pension Fund are reduced to 10%, and to the FSS they are reset to zero.

What would your income be if you didn't pay taxes?

An employee with a monthly pre-tax salary of 100 thousand rubles costs his employer almost 1.5 million rubles a year: 1 million rubles of this goes to the employee, and almost 0.5 million rubles to the state. In the hands of a person from this example receives 87 thousand rubles a month. If we imagine that there are no state medicine and pensions, and also if there were no income tax, then the employee from our example would receive 125 thousand rubles a month and theoretically could spend 25,000 rubles. on your health and/or save for old age.

The dream of a tax-free world also has its limitations. If social contributions are canceled overnight, it is unlikely that most people will save for the future - rather, they would prefer to spend money here and now. This will lead to a jump in demand for goods and services throughout the country - and, consequently, will drive up their prices. That is, the growth of real welfare may be insignificant.

How much do we work for the state?

You can look at taxes and contributions from a different angle - as additional time spent at work to pay them. For salaries less than 60 thousand rubles (“on hand”), to which “discounts” for the payment of social contributions do not apply, this is 33% of working time. That is, every working day out of 8 hours spent at the factory, in the office or at the counter, a conventional Russian works one hour and 21 minutes for the Pension Fund, 48 minutes for regional and local authorities, and another half an hour for compulsory medical insurance and social insurance funds. About 80 working days accumulate in a year, which are spent on paying taxes and contributions.

For people with high salaries, the share of income given to the state will be lower, but still remain significant: the ratio of mandatory payments to the total expenses of the employer is reduced from 33% to 25% only for salaries of 600 thousand rubles a month and above.

Where do direct and indirect taxes on individuals go?

Revenues from VAT go to the budget of the Russian Federation. 85% of personal income tax goes to the budget of the subject of the federation, the rest - to local budgets. The regions also receive a transport tax. Excises are divided between the federal and regional budgets: in particular, the center gets excise taxes on tobacco, and the regions get most of the excise taxes on alcohol. Land tax and personal property tax go to municipalities.

Insurance contributions for pensions, medicine and social insurance go to the respective funds. From this money, the PFR pays pensions to pensioners, the FFOMS pays for medical services to those who apply to public hospitals and clinics, and the FSS pays benefits for temporary disability, pregnancy, childbirth and child care. Considering that the Pension Fund is running with a large deficit, which has to be compensated from the federal budget, we can say that not only the contributions of working Russians, but also other federal taxes, actually go to pay pensions.

How much does the budget depend on taxes?

Very much. In 2015, taxes, together with insurance premiums, accounted for 79% of revenues and 71% of expenditures of budgets of all levels, as well as extra-budgetary funds. The contribution of the personal income tax, however, is more modest - about 10% of total income over the past year. This will not be enough for education, health care, or defense - except for the maintenance of security and the work of law enforcement agencies.

Such a comparison, however, is very conditional, since personal income tax goes to the budgets of the subjects, and not to the federal budget. That is, 13% of the salary goes not so much to tanks and missiles (although indirectly to them too), but to such things as schools and roads.

Georgy NEYASKIN

Infographics and a table for the article can be viewed.

I have long wanted to do a comparative analysis, so, finally, I blew up and did it.
Enjoy! All calculations can be checked by yourself. All sources are cited in the text.

This analysis compares taxation systems in Russia, Germany and the United States.
All incomes are given in rubles per month. For convenience, in this analysis 1 $ = 30 Russian rubles and 1 € = 40 Russian rubles. It is believed that 40% of the "net salary" goes to savings, 20% is spent on food and 40% on everything else.
Russia:

• Income tax - 13% of the amount of "dirty salary"
• Contributions to social funds in 2012 - 30% of the "dirty salary" up to 512 thousand rubles a year in any case and 10% (not 30% + 10%) of everything that is over 512 thousand rubles a year

Of these 30% (but not of the next 10%), 6% are deductions for the funded part of the pension, to your personal account, and because of this cannot be considered donated to the state, like the rest, and therefore on the graphs below there are lines with taking into account and excluding these 6%. 16% is actually spent on paying current pensions and accumulating a general pension fund. The remaining 8% go to health insurance and social insurance. Social insurance - payment of sick leave and benefits. Medical insurance - only the basic part (including emergency medicine).

But that's not all. With considering VAT, which in Russia is 18%, the following is obtained.

Let's look at the chart:

Germany:
Tax system in Germany tax rates are also increasing.
With income up to 8004 € per year (26680 rubles per month), the taxpayer does not pay any taxes. With income from 8005 € to 13469 € per year (up to 44896 rubles per month), taxes increase linearly from 14% to 24%. With income from 13,470 € to 52,881 € per year (up to 176,270 rubles per month), taxes increase linearly from 24% to 42%. In addition, if the amount of the annual tax exceeds 972 €, then the solidarity tax ( Solidaritaetszuschlag) increases linearly from 0 to 5.5% (with an annual tax of 1340.69 € or with an income of about 30,000 rubles per month) of the total tax and not income. Further, the solidarity tax remains at 5.5% of the total tax.
Plus is added social tax: a total of 22.95%.

Here's what it looks like on a chart:

With considering VAT, which is 7% for food and books and 19% for everything else, we have the following.

Let's look at the chart:

USA:
There are two main taxes in the USA - the federal tax and the state tax. Similar to Germany US federal taxation system structured in such a way that as income increases, tax rates also increase, but according to a somewhat more complex system.
With income up to $ 9,750 per year (24,375 rubles per month), the taxpayer does not pay any federal taxes (because standard cost is $5950 per year, personal expense$3800 per year). With income over $ 9750 per year, from the next $ 8700 (up to $ 18450 per year or 46125 rubles per month) a tax of 10% is paid, from the next $ 26650 (up to $ 45100 per year or 112750 rubles per month) a tax of 15 %, from the next $ 50,300 (up to $ 95,400 per year or 238,500 rubles per month) a tax of 25% is paid. In addition to everything, there is the so-called social tax of 4.2% and health care tax of 1.45%. Plus, every state has state tax about 5%, plus a city tax of about 1%.

Here's what it looks like on a chart:

If consider sales tax in various states(it ranges from 0% to 11.5%, an average of 7%), then the following is obtained.

Let's look at the chart:

You can quickly calculate the tax in any particular US city using calculator.
Comparison:
After the above analysis, it remains only to compare the data on tax rates. They look like this.

Excluding VAT:

In view of VAT:

Findings:
Quite disappointing. This antihuman The tax system in Russia is designed to take the last money from the poor and almost trifles among the rich. While in the US and Germany taxes for the rich are up to 45% and 40% respectively, in Russia they are only 13%! And sometimes this is not paid when capital is withdrawn through offshore companies.
That is why the number of oligarchs is growing, and the common people live worse and worse.

For the layman it is not always clear why taxes are needed. Comparing their income with the spending of state structures, the thought involuntarily arises that the amount of contributions to the treasury is somewhat overstated. But if you think about the purpose of these payments, it becomes clear why such a world order is needed.

History of occurrence

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

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

The functioning of all institutions of the state requires a continuous flow of funds. Moreover, the more socially significant policy is carried out, the higher the percentage of payment to the treasury becomes. Why do we need taxes if the authorities themselves can print the necessary amount of money? The answer to this question may be the analogy of comparison with the internal separate structure of society. Let's take the housing sector.

Similar payments

We will try to answer why the state needs taxes, describing the functioning of one multi-storey building. Utility bills are paid monthly. Moreover, everyone is well aware of the need for such an action and carefully monitor each item of the receipts. Money is given for the supply of heat, garbage collection, maintenance of yard facilities and communications in good condition.

The absence of such payments threatens to collapse the lives of a huge number of apartment owners. Monthly payments allow people not to worry about the condition of their homes while they are busy with more important things. So the state takes on the main concern for maintaining peace within society, helping the sick and the weak. The foreign relations of the country also require the provision of reliable protection in the form of the maintenance of the army.

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

Statehood

In a developed society, there is no question of where the taxes go. Everyone feels their effect on their daily lives. These are medicine, education, public needs. The payment of taxes in Russia is fixed at the legislative level. So article 57 of the Constitution obliges every adult citizen to pay taxes up to a certain date annually and immediately in some cases.

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

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

Obvious Benefits of Fees

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

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

Whether there will be imperfection of the legislative base - it depends on each citizen. Lack of participation in public life creates the effect of distancing power from the people. Everything is in the hands of the people. If they were not indifferent to the fate of the state, it would be impossible to shirk their duties.

Fee change

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

The authorities are forced to raise taxes to equalize the balance of cash flows. This process is created by the people themselves, but the general opinion is the same: "the state is ripping off the population." Erroneous views arise from narrow thinking. If you look at the problem in a more general sense, it becomes clear why the state levies taxes.

Domestic politics

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

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

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

External costs

Answering the question why the state needs taxes, it is necessary to indicate the costs of foreign policy. Taxpayers' funds go to the settlement of military conflicts, the work of foreign intelligence, and to increase the knowledge of the scientific world through joint projects. External communications are necessary for the country to function in the overall economic system. To do this, currency funds are created between the participating countries.

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

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

General principles

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

• Every law should not infringe human rights. Justice lies in the even redistribution of the tax burden on all citizens according to their income. An increase in the latter leads to an increase in payments to the treasury on a progressive scale.
• The drafting of legislative acts should not be based on the personal considerations of the authorities. The texts clearly spell out the method for calculating the amount of the contribution, the categories of citizens, how the payment will be collected, its terms and limitations, and the procedure for resolving disputes.
• The state provides opportunities for simple tax payment for citizens, the optimal mode of operation of institutions involved in receiving documents from the population.
• The administrative staff of the tax structure should not consume resources without limits. Strict restrictions are introduced on its quantity and material compensation to employees.

Development

The tax base is constantly changing. There is an exchange of world experience. So, most of the obsolete articles are cancelled. If we compare the system of receipt of funds to the treasury with other countries, then many consider the tax base of Russia to be optimal. As a result, each person in society bears a feasible burden to support the activities of the state.

The following legislative changes have been made:

• For enterprises and organizations, the tax amounted to 20%, which is significantly lower than the previous limit of 35%.
• Value added tax is kept at 18%. Again, the figure has been reduced from 20%.
• Individuals are charged 13% on their income, regardless of the amount.

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

Stimulation of the population

To improve the standard of living of the population, thanks to the collected taxes, they pursue a policy of stimulation. So, there is a program of payments for the second born child. For society, this is an important event that helps to contain population decline. Similar actions are being taken to help young families buy a home. In the form of tax deductions, the state returns 13% of the cost.

Low-income and large families are given a different tax rate, or they do not pay it at all. Similar payments can be received by working people for housing repairs, surgery, training and recreation.

Varieties

There is a huge list of taxes that simply does not fit within the article. Here are just a few of them:

• Transport. The funds received are directed to the maintenance of roads and the administration involved in traffic control.
• The value added tax is needed to maintain the structures involved in the exchange of goods. The proceeds are combined with the general money of the state and goes to the general needs.
• Each employee is forced to pay 13% of the salary. The funds are returned in the form of state services: medicine, protection, pension and job loss insurance.
• There are taxes on lottery winnings and other gambling. Payments must be made by all who receive income from their activities.

Tasks of the state

In order to collect a certain percentage of taxes from citizens, the task of power structures is to give them the opportunity to earn. To do this, long-term training of professionals in their field is carried out at the expense of taxpayers.

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

Those who evade their duties are subject to persecution by supervisory officials. Failure to pay tax is a crime, and criminal penalties are provided for this, up to imprisonment for several years. It all depends on the amount of damage caused to the state.

We all know that we pay income tax on every penny we earn. Where does our thirteen percent sum go? The employer also pays social and pension taxes for employees. In addition, business owners pay income tax. In our state, there is still a lot of taxes that we all pay - road, vehicles, real estate, inheritance, lottery winnings and many others. As a result, one can only guess what funds are collected in the pocket of the state. Where do taxes go? What do we, ordinary citizens, have from the money that we deduct monthly?

Budgeting

With money from tax revenues, we fill the budgets of various levels. This is the federal budget, regional, municipal, district. Each subject of the Russian Federation has its own budget. All taxes are distributed and received immediately in a certain type of budget. For example, the land tax goes directly to the local budget, and the real estate tax goes to the federal budget. And from there, the money again goes to the municipality for the repair of communications, housing stock, etc.

What taxes are spent on

Budgeting regulations clearly spell out what money can be spent on, which means what taxes levied on citizens go to. This is the content of budgetary enterprises and organizations, which are the police, healthcare institutions, education, the Ministry of Emergency Situations, firefighters, the pension fund, social authorities and many others. They determine the main cost items for which our taxes go. This is not only the remuneration of employees, but also the maintenance of offices, premises, the purchase of equipment, equipment, vehicles, and much more.

Also, our taxes are used to pay pensions and social benefits to vulnerable citizens. This includes the maintenance of orphans, their food and accommodation in orphanages, the maintenance of social workers, services for helping children in critical situations. Lonely elderly people also live in special institutions, which are supported by funds collected in the form of taxes.

The next big expense item is the construction of vital facilities in settlements, both federal and local. These are houses, bridges, roads, factories, energy complexes, etc. Most of the taxes go to national security, the maintenance of the army, the armed forces. This includes allowances, uniforms, training of personnel, the purchase of housing for families of military personnel, the purchase of all kinds of equipment, and the conduct of military operations.

And in conclusion, one more point should be noted. Many businessmen do everything to hide the amount of profit and not pay taxes. Does this mean that they are irresponsible and break the law? More precisely, does this only mean tax evasion? Ordinary Russian citizens claim that they would be more willing to pay taxes if there was order in the state, and there was less theft and corruption of officials.