Principles of building a tax system. The tax system of the Russian Federation

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

In the taxation system, each of its elements - the payer (legal entity or individual) is obliged to pay rent or tax. Thus, they contribute to the replenishment of the general treasury - the budget of the Russian Federation, and invest in government spending. This article will consider the principles of building a tax system or some samples that should be applied in relation to taxpayers and the state.

Definitions

Let's give the main interpretations of the terms of this branch of the economy:

• The concept of "tax" means an individual payment on a gratuitous and compulsory basis, which is collected by the state. The subjects of tax payments are citizens (individuals) and various enterprises and institutions (legal entities). The main task of such fees is to maintain and ensure the functioning of the state and/or its municipalities.
• A system is a complex organization or device consisting of various structuralelements. The system is characterized by the presence of various structures, connections and classifications of its individual elements, forming a certain mechanism, which is ordered by various regular principles and rules.
• The tax system is a social structure based on the principles and norms of legislation, which is formed as a result of the need to levy tax payments and fees.

Tax system of the Russian Federation

In Russian legislation, the concept of "tax" has a broad meaning and includes duties and fees. The tax structure in Russia is presented in chapter 2 of the tax code. All taxes in the territory of the state are united in a common system. So what is the Russian tax structure?

The tax system in the Russian Federation can be defined as the total amount of various tax payments. It may also include fees or charges. The law establishes tax obligations at the federal level, which are put into effect by various legislative acts of Russia and its subjects.

Russian taxes and contributions are divided into several levels, these are:

• Federal. These taxes apply throughout the country. These include taxes on income (personal income tax), mining, value added or VAT, water resources, as well as state duties and more.
• Taxes on the gambling business are transferred to the regional ones, that is, for organizations that are engaged in business based on slot machines, sweepstakes and other details. Also, the regional tax is set onproperty of enterprises and vehicles (transport tax).
• Municipal or local taxes are taxes on land, personal property and trade fees.

Each of the above taxes has a different legal regime. That is, separate rates and terms for their payment can be established for different taxes. In the regions of Russia and in municipalities, their own rules and regulations for the payment of tax payments and contributions may be determined.

Regulations

In the tax system of the Russian Federation, the main regulatory document establishing the provisions of taxes and fees is the Tax Code, which has been in force since January 1999. Part 1 of the code regulates the main aspects of tax collection in Russia, for example:

• What types of taxes are levied in Russia?
• What are the grounds for the emergence of obligations to pay state fees or their change and termination?
• Basic rights and obligations of subjects of taxation and bodies authorized to carry out supervisory and control functions on taxes and/or fees.
• What liability can arise for tax offenses?

The legislation on taxes and fees of Russia establishes that each person is obliged to pay the tax established by the state. When it is formed, the real possibilities of payers are taken into account. The main principles or beginnings of Russian tax legislation are specified in article 3 of the relevant code.

BThis article regulates that the criterion for taxation cannot be any discriminatory criteria, for example, religion, nationality, social status, and so on. Each tax must be economically justified and must not contradict the Constitution of the Russian Federation, the fundamental law of the country.

Who came up with tax principles?

With the emergence of the concept of the state as a political form of organization in a certain territory, discussions and theories arose about the principles of building tax systems. Scottish economist Adam Smith can be called the founder of these dogmas.

In his main work of 1776, in which labor productivity, capital and other issues of the economy and welfare of peoples and countries were studied, the scientist forms four main provisions of taxation:

• Convenience - The time for collecting taxes and fees should be comfortable, and the procedure for paying taxes should be simple and without unnecessary formalities.
• Definiteness - the amount of taxation must be certain so that the payer is aware of how much he must replenish before the start of the tax period.
• Fairness - the formation of permanent tax deductions should be based on the we alth and abilities of the citizen.
• Economical - The tax system should be designed so that the costs incurred are small. Efficiency of contributions should be improved by minimizing administrative costs for tax authorities.

Adam Smith scientificallysubstantiated these principles in his work. These provisions have become a kind of foundation for the formation of theoretical knowledge and principles for building the tax system.

Next, the tax principles that operate in modern conditions will be considered. The code does not mention principles as such, however, it can be said that several fundamental rules have been formed in the tax system of the Russian Federation. Let's take a closer look at them.

Stability

What is interpreted under the principle of stability? The tax system in force in the country should not frequently change the rate and types of taxes. In developed countries, the tax regime changes for about 3-5 years. This interval is considered normal for periodic tax reforms. Sharp fluctuations in tax rates that occur repeatedly can be a problem for payers.

Thus, Article 5 of the Tax Code of Russia states that any changes in terms of taxes and / or fees must be adopted and take effect no earlier than January 1 of the next year. In addition, the adoption of these laws and regulations should not be earlier than one month from their publication in official sources. That is, the law on new rules of fees and / or taxes cannot be adopted, for example, at the end of December and begin to operate from January of the next year.

Single time

One payer for a certain period of time should be taxed once. This principle is called single taxation.

An example of using thisThe principle can also be called that for a tax offense a person cannot be re-involved in legal proceedings. Also, sanctions or pen alties as a measure of civil and legal liability cannot be collected simultaneously, as this directly violates this principle and the constitutional rights of the payer.

Economy

The principle of economy in the tax system means that the cost of collecting taxes should be reduced as much as possible. The tax system must be productive and economical for taxpayers. According to some studies, it was found that the cost of collecting tax deductions should not exceed seven percent of all tax revenues. Otherwise, this tax regime will be considered inefficient and unproductive.

Unity

The unity of the tax system is expressed in the fact that taxation is valid in all subjects of the country and all taxpayers must pay taxes.

In the Constitution of Russia, this principle is interpreted as ensuring a unified policy in the field of finance, credit and state funds. Tax collections and contributions from the population and enterprises are formed primarily at the federal level. Territorial and federal bodies together form a complex structure.

Regional tax institutions are part of the federal executive power at the state level, and not at the level of the subject of the Russian Federation. As a result, territorial authorities cannot impose taxes on their individual regions. ComplianceThis principle also continues the principle of a "united" economic space within the Russian Federation, which is also constitutionally enshrined. This allows for the free movement of various goods or services throughout the entire state, without restricting them by customs duties of individual entities.

Justice

You can say that this principle has an extended scope. Thus, the implementation of the principle is controlled in two directions - horizontal and vertical.

Horizontal tax fairness implies that all taxpayers, regardless of whether it is an individual or a legal entity, are on an equal footing. Objects that are subject to tax must stand in equal terms, whether it is a business or an individual.

Equity vertically means that we althy people have to pay correspondingly more taxes than those with less money. This is how vertical justice is formed.

Thus, every citizen or organization that is obligated to pay taxes must pay them. At the same time, it is taken into account that high income implies large tax burdens.

Obligation

The principle of mandatory tax system means that the tax must always be on time and fully paid.

For example, since January 2001, all working citizens pay income tax on their monthly wages in the amount of 13%. The share of forced passive contribution to the state is calculated regardless of the amountincome received.

Tax burden

Considering foreign constitutional documents, the principle of equal tax burden is regulated immediately after the dogma of establishing taxes by law. As a result, the special significance of this provision in the field of tax regulation can be emphasized.

Common burden for all does not mean an equal amount of taxes paid by payers. After all, enterprises and individuals receive different incomes and profits. In this regard, the same amount of taxes would become unacceptable for various forms of management.

The objective factor for tax collection should be ability to pay, and this should be taken into account not only in relation to the contributions of individuals, but also for the development of the entire taxation system in the state.

Elasticity

This principle is also called the principle of mobility of taxation. The state policy in the field of taxes should adapt mobilely to any emerging situations.

The tax system should adapt to different conditions, for example, if the state suddenly needs large production costs, or vice versa, if the opportunity arises, the authorities should establish reductions in tax contributions, thereby fulfilling social and economic policy objectives.

Conclusion

This material lists the concepts and principles of building a tax system. Thus, there are eight basic principles fortaxation: stability, single entry, economy, unity, fairness, compulsion, as well as the same tax burden and mobility of the tax regime.

The founder of the theory of the principles of taxation is the 18th century economist Adam Smith, who in his book outlined the foundation for subsequent tax rules.

The legislation on taxes and fees in Russia takes into account different levels of tax contributions - at the level of the federation, regions and municipalities. Taxes can be called a certain base of the state for the performance of its functions, as well as one of the main sources of income.