Today we will talk about fiscal fees as an instrument of the most important domestic mechanism aimed at replenishing the budget. We learn about their functions, varieties, shortcomings, and also suggest ways to improve them.
Features of the tax system of the Russian Federation
Fiscal tax is an integral part of the tax system of our country. The latter, in turn, is a list of interrelated legal acts that regulate the procedure for imposing a burden on business entities.
A key feature of the fiscal system of the Russian Federation is that the payment of the fee, even at the local level of imposition of obligations, is absolutely and fully controlled by the current Tax Code. In other words, local governments have nothing to do with setting tax rates, even at their own level.
This type of fiscal policy is also called closed because it is regulated by the highest normative legal act - the Tax Code of the Russian Federation, which means that the list of fees is uniform and unified for all regions of the country. The tax code also provides for the determination of fiscal burden rates.
Types of fees and taxes in the Russian Federation
Today, the tax policy of our state has a multi-level structure. Fiscal collection is a complex instrument of domestic economic policy, which over the course of several decades of its existence in an independent country has undergone a number of qualitative and quantitative changes. Over time, the level of national wealth and the degree of need to replenish the budget treasury changed in Russia, and along with this, the tax policy adapted to the new market conditions.
Perhaps the most important and key condition for distinguishing obligations to the treasury in our country is the level of cash flow management. Thus, taxes are as follows:
- fees at the federal level (national);
- regional obligations;
- local.
Federal fees
Obligations of a national scale include such categories of fiscal burden, upon payment of which the money falls into the treasury of the highest authority. These include the following:
- VAT (value added tax). Introduced one of the first in the Russian Federation, back in early 1992. It performs a regulatory function and is indirect in nature.
- Excise. It represents an extra charge for a certain category of goods (alcohol, jewelry and tobacco products, fuels and lubricants). The fee is paid to the state treasury.
- The burden of profit. Direct tax, the object of which is the net income of a business entity.
- Obligation on income from capital (interest, dividends and shares are taxed).
- Income tax - the object is income in favor of individuals.
- Unified social contribution, which is also the state insurance of working citizens.
- State and customs duties.
- Fees for the use of raw material bases, land bowels, wildlife and other natural resources.
Regional taxes and fees
The payment of taxes and fees at the regional level is also regulated by applicable laws and regulations, in particular the Tax Code. Such fiscal obligations include the following:
- The fiscal burden on the property of a business entity (for example, the carrying amount of an asset). The latter includes all buildings and structures, valuable equipment, but railroad tracks belonging to the state, as well as pipelines, are excluded.
- Real estate tax (applies only to individuals).
- Cash fees, the objects of which are recognized as income from the sale of goods and services.
- Transport tax (paid by vehicle owners).
- Fiscal liabilities from sales.
- The tax burden on the gambling business.
Local level fiscal obligations
Local fees are taxes that are levied by district authorities. Moreover, this process is still regulated by the current Tax Code of the Russian Federation, headed by the Ministry of Finance. Local taxes include the following:
- Gathering to the ground. It is levied both from individuals and from legal entities in the ownership of which there are plots. The amount of the obligation goes to the treasury of the area on which this land is located.
- Property tax. Applies to individuals-owners who own homes, apartments and other real estate.
- Fiscal obligation for advertising and license.
- Donation fees. The object is property that has been donated to an individual or legal entity.
Disadvantages of the modern tax system of the Russian Federation
Since fiscal collection is a part of the coordinated economic mechanism of the state, it is an integral part of the country's general domestic policy. And what is it, the policy of the Russian Federation?
No matter how regrettable it may sound, the fiscal mechanism of the Russian Federation is only at the first stage of its formation. The fact is that in an attempt to make it perfect, business entities in tandem with the fiscal authorities complicated it so much that the budget system from a well-coordinated mechanism turned into a bureaucratic cesspool.
Perhaps, with such a huge amount of taxes of the same type, we are far from perfect. By the way, what’s interesting: experts say that our state should simply change the consultants and researchers who have made a lot of efforts to draw up stupid legal acts at different levels. With our potential, we could organize a well-coordinated and clearly working system, but so far ...
Ways to improve the tax system of the Russian Federation
Since fiscal collection is only a small, albeit key, part of the tax mechanism of the country, it is still necessary to begin to improve budget policy with it.
So, we can cite a number of measures to improve the current situation:
- It is necessary to simplify the gradation of rates, which has become familiar with regard to indirect taxes. One or two is enough for the general and special regime of fiscal policy.
- It is necessary to combine a huge number of obligations for the use of forest, water bowels, wildlife and more. The burden on the use of natural resources is enough, right?
- Local governments should be directly involved in the establishment and regulation of regimes at the level of their competence.
- It is necessary to conduct an inventory of fiscal benefits more often.