The tax system of Russia is a system of relations between the state organized by specific principles through authorized bodies and organizations or ordinary citizens on the collection and establishment of taxes and fees to the budget.
At the heart of any tax system are taxes. The tax system in Russia allows the state to realize its functions of managing state financial flows.
The tax system in the country developed in the period 1991 - 1992, during the period of cardinal transformations of the economies of the former USSR, the transition to market relations and political confrontation. The main factors that significantly influenced the formation of tax policy at that time include: lack of experience in regulating tax relations in the legal aspect, social and economic crises in the country, and too short deadlines for creating a new system of tax legislation. Therefore, domestic economists turned to foreign experience.
Thus, we have obtained the tax system of Russia, which consists of a set of taxes formulated on the basic principles of their establishment and enforcement, control over the completeness and timeliness of payment of those, as well as measures of responsibility for non-payment.
The structure of the tax system can be represented in the form of such components: a set of taxes, taxation regimes and bodies that control the accrual and payment of taxes.
So, all taxes are divided into:
- federal, represented by value added tax, personal income tax , excise taxes, income tax , etc .;
- regional, including taxes such as on gambling, property of organizations and transport;
- Local include taxes: on property from individuals and on land.
Effective taxation in Russia is impossible without the introduction of special tax regimes in the country:
- single agricultural tax (taxation for agricultural enterprises and organizations);
- a single tax, which is a simplified system of taxation of certain types of activities.
The controlling role in the tax system is assigned to tax authorities. This government structure is designed to monitor compliance with relevant legislation, the correctness and completeness of tax accruals, as well as the timely receipt of payments to the budget. The structure of tax authorities involves federal authorities and territorial units.
The modern tax system of Russia is based on the following principles:
- The unity of the tax system, enshrined in specific articles of the Constitution and ensuring the unity of financial, credit and monetary policies. This principle ensures unity in the economic space of the country.
- The principle of mobility or elasticity, providing for a change in certain taxes or related mechanisms in the direction of increasing or decreasing the tax burden to meet state needs.
- The principle of stability. According to this principle, the tax system of Russia should be unchanged for at least several years. From the practice of foreign countries, any tax reforms should occur only in extreme necessity and, preferably, from the beginning of the financial year.
- Plurality of taxes. This principle includes a number of aspects, the main of which is considered to be the totality of taxes and objects of taxation. The combination of objects and taxes should be a system that meets the requirements of the redistribution of burden between tax payers.