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 discuss the principles of building a tax system or some patterns that should be applied to taxpayers and the state.
Definitions
Here are the main interpretations of the terms of this sector of the economy:
- The term "tax" means an individual payment on a gratuitous and compulsory basis, which is charged 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 structural elements. 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 system based on the principles and norms of legislation, which is formed due to the need to levy tax payments and fees.
Tax system of the Russian Federation
In Russian law, the concept of "tax" has a wide meaning and includes duties and fees. The tax structure in Russia is presented in chapter 2 of the tax code. All taxes in the state are united in a common system. So what is the structure of Russian taxes?
The tax system in the Russian Federation can be defined as the aggregate amount of various tax payments. It may also be duties or fees. The law establishes tax obligations at the federal level, which are enforced by various legislative acts of Russia and its entities.
Russian taxes and contributions are divided into several levels, these are:
- Federal. These taxes apply throughout the country. These include income taxes (PIT), mining, value added or VAT, water resources, as well as state duties and so on.
- The taxes on gambling are transferred to the regional ones, that is, for organizations that are engaged in entrepreneurship on the basis of slot machines, sweepstakes and other details. Also, a regional tax is established on property of enterprises and on vehicles (transport tax).
- Municipal or local taxes are land tax, property of individuals and trade taxes.
Each type of taxes listed above has a different legal regime. That is, separate taxes and terms for their payment can be set for different taxes. In the regions of Russia and in municipalities, their own rules and regulations on the payment of tax payments and contributions may be determined.
Normative regulation
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 fees in Russia, for example:
- What types of taxes are levied in the Russian Federation?
- What are the grounds for the emergence of obligations to pay state duties or their changes and termination?
- Basic rights and obligations of taxable entities and bodies authorized to perform supervisory and control functions of taxes and / or fees.
- What liability may arise for tax offenses?
The legislation on taxes and fees in Russia establishes that each person is obliged to pay the tax established by the state. When it is formed, the real capabilities of the payers are taken into account. The basic principles or principles of Russian tax legislation are specified in Article 3 of the relevant code.
This article stipulates that the criterion for taxation cannot be any discriminatory criteria, for example, religion, nationality, social status, etc. Each tax should be economically justified and should not contradict the Constitution of the Russian Federation - the basic 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. The founder of these dogmas can be called the Scottish economist Adam Smith.
In his main work of 1776, in which labor productivity, capital, and other questions 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 - simple and without unnecessary formalities.
- Definiteness - the amount of taxation must be determined so that the payer is aware of how much he must make up before the start of the tax period.
- Justice - the formation of permanent tax deductions should be based on the wealth and abilities of the citizen.
- Profitability - the tax system should be designed so that the costs spent are small. The effectiveness of contributions should be enhanced by minimizing administrative costs for tax administration.
Adam Smith scientifically substantiated these principles in his work. These provisions have become a kind of foundation for the formation of theoretical knowledge and principles of building the tax system.
Next, tax principles that operate in modern conditions will be considered. The code as such does not specify principles, but it can be said that several fundamental rules are formed in the tax system of the Russian Federation. Let's consider them in more detail.
Stability
What is interpreted under the principle of stability? The tax system operating in the country should not often change the size of the rate and types of taxes. In developed countries, the tax regime changes in about 3-5 years. This interval is considered normal for periodic tax reform. The sharp fluctuations in tax rates, which occur many times, can become a problem for payers.
So, in article 5 of the Tax Code of Russia it is indicated that any changes in terms of taxes and / or fees should 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 on fees and / or taxes cannot be adopted, for example, at the end of December and begin to operate from January next year.
Single occurrence
One payer for a certain period of time must be taxed once. This principle is called single taxation.
An example of the use of this principle can also be called the fact that for a tax offense a person can not be re-involved in legal proceedings. Also, sanctions or penalties as a measure of civil and legal liability cannot be exacted simultaneously, as this directly violates this principle and the constitutional rights of the payer.
Cost-effectiveness
The principle of profitability in the tax system means that the cost of collecting taxes should be minimized. The tax system must be productive and economical for taxpayers. According to some studies, it was found that the costs 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 Russian Constitution, this principle is interpreted as ensuring a unified policy in the field of finance, credit and state funds. Tax fees and contributions from the population and enterprises are formed, first of all, at the federal level. Territorial and federal bodies together form a complex structure.
Regional tax institutions are part of the federal executive branch at the state level, and not at the level of a constituent entity of the Russian Federation. As a result of this, territorial authorities cannot set taxes in their individual regions. Compliance with this 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 state, without limiting them to the customs duties of individual entities.
Justice
We can say that this principle has an expanded scope. So, the implementation of the principle is monitored in two directions - horizontal and vertical.
The fairness of taxation horizontally implies that all payers, regardless of whether it is an individual or a legal entity, are on equal terms. Objects that are taxed must be on an equal footing, whether it is an enterprise or an individual.
Vertical impartiality means that wealthy individuals must pay correspondingly more taxes than those with fewer funds. This is how vertical justice is formed.
Thus, every citizen or organization that has an obligation to pay taxes must pay them. This takes into account that high income implies a large tax burden.
Obligatory
The principle of the mandatory tax system means that the tax must always be on time and fully paid.
For example, since January 2001, all working citizens have been paying income tax on monthly wages of 13%. The share of the forced passive contribution to the state is calculated regardless of the amount of income received.
Tax burden
Considering foreign constitutional documents, the principle of equal tax burden is regulated immediately after the dogma on the establishment of taxes by law. As a result of this, the special significance of this provision in the tax regulation industry can be emphasized.
A common burden for all does not mean an equal amount of taxes paid by payers. After all, enterprises and individuals receive various incomes and profits. In this regard, the same amount of taxes would be unacceptable for various forms of management.
The objective factor for tax collection should be solvency, and this should be taken into account not only with respect to individual contributions, 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. State tax policy should be mobile adaptable to any emerging situations.
The tax system must be adapted to various conditions, for example, if the state suddenly requires large production costs, or vice versa, if the opportunity arises, the authorities must establish reductions in tax contributions, thereby fulfilling the social and economic policy objectives.
Conclusion
In this material, the concepts and principles of building the tax system were listed. Thus, eight basic principles of taxation can be distinguished: stability, singleness, profitability, unity, justice, binding, as well as the same tax burden and the mobility of the tax regime.
The founder of the theory of tax principles is the eighteenth-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 state base for the performance of their functions, as well as one of the main sources of income.