The tax system is a set of government payments that are levied on the territory of a particular state in the prescribed manner, using taxation methods, through special bodies.
The tax system includes: the types of taxes, their payers, laws governing tax relations, as well as the government, which exercises control over timely payments.
The tax system of Russia, like some other countries, includes federal taxes, regional and local. Federal payments include fees paid at uniform standards and rates throughout the state (single social tax, excise taxes, water tax, value added tax , etc.). Regional taxes - payments that are regulated by the authorities of the constituent entities of the Russian Federation (transport tax, etc.). Local taxes - those payments that are established by the preliminary authorities of municipalities and are mandatory for payment on their territory (for example, land tax).
In Russia, the tax system operates in four special regimes. Thus, a simplified taxation system, an agricultural tax, a single tax on joint income and a special regime that applies when implementing special production sharing agreements are implemented.
In accordance with the norms of the Tax Code, taxpayers are individuals or organizations that are required to pay all relevant fees and charges. The tax system of the state also includes the presence of tax agents - persons who are charged with calculating all payments from taxpayers and transferring them to the budget system of the country.
If we are talking about the legislative framework, we should recall the Federal Law of Russia “On the Basics of the Tax System”. The entire tax system, starting in 1992, was based on it. This regulatory document established a list of taxes, duties and fees, which are subject to transfer to the budget of Russia. In addition, this law determined the duties and rights of taxpayers and, accordingly, tax authorities.
Later, the Tax Code of the Russian Federation was introduced, which defines the basic concepts and regulates tax relations in the state. At the moment, this is the main regulatory document regulating the tax system.
The main federal agency that exercises control over compliance with applicable laws is the Federal Tax Service (an abbreviation for the Federal Tax Service). This body also monitors the completeness and accuracy of the calculation of payments, as well as the timeliness of their payment to the budgets of various levels. The Federal Tax Service is obliged to control the turnover and production of tobacco products as well as compliance with the currency legislation of the Russian Federation. Of course, the state tax system does not rest on one FTS: there are a number of territorial bodies that interact with the regulation and control of taxation.
Thus, the tax system is a form of manifestation of tax relations between citizens and the state; one of the most effective public policy instruments.
The tax system in Russia, like the tax system of foreign countries, is changing rapidly due to changes in economic, political and social requirements. Not only the systems are changing, but also the functions that they perform. Nowadays, taxes are no longer a simple tool for replenishing the state budget, but the main means of regulating the country's economy, which affects the structure of the state, its development and conditions of existence.