The notorious word "taxes" terrifies many payers from the sphere of large and small businesses. But at the same time, tax revenues of the federal budget are today the main source of replenishment of the state treasury at the federal and regional levels. The tax burden, a heavy burden falls on the shoulders of small businesses, which makes it more vulnerable and defenseless in an open economic space.
According to leading economic analysts, the representatives of the Ministry of Economic Development of the Russian Federation have come to examine in detail the tax rates set for a developing business. Otherwise, some promising business projects will simply fly to the trash. Unfortunately, for most modern taxpayers, the policy of the government of the Russian Federation today has a clear vector aimed at increasing fees in order to replenish the treasury. Tax revenues of the federal budget play a decisive role in the formation of its expenditure items, in the context of each individual time interval. These taxes include fees established by the Tax Code of the Russian Federation, which are levied on a mandatory basis throughout the country. Tax revenues of the budget, like many economic indicators, are subject to planning in the short and long term. After making such planned forecasts, an approximate budget is formed in its expenditure part. The level of such an indicator as tax revenues of the federal budget is annually discussed and ratified by the government of the Russian Federation.
The tax budget is credited to the federal budget in accordance with legislatively determined standards. As a rule, the lion's share of such revenues is subsidies, which are transferred to the federal treasury in the prescribed amount. This principle of taxation underlies the tax policy of the vast majority of developed countries. As practice shows, such a system is effective and has approving reviews, especially in cases where the amount of subsidies is set individually for each region, based on the level of its financial and economic development. Such an approach makes breathing easier for the nascent business and contributes to its further development. The taxes of the federal level are credited to the budgets of each individual constituent entity of the Russian Federation according to the applicable standards, which are established by the federal budget law. Tax revenues of the federal budget depend on the size of tax rates established by the subjects of the federation. The main taxes to replenish the state treasury include: excise taxes on alcohol-containing and tobacco products, corporate income tax, excise taxes on automobile fuel , value added tax, and many others. This list can be continued for quite some time, which does not add optimism to the payers of these taxes. The need of the state institute for taxes is natural, since any social or economic education must feed on something and tax collections are designed to fill this gap. The history of taxes has quite ancient roots and originates from the very inception of the state itself.
Imputed income tax is mandatory for categories of payers engaged in activities related to the list established by law. This tax can be applied to such activities as the provision of household services, the provision of veterinary services, car repair and maintenance services, and others.