Currently, the tax system is a set of taxes and fees established by the current legislation of the Russian Federation, which are levied on budgets of different levels. This system is based on the principles provided by law. Let us consider in more detail the issues of essence, classification, functions and calculation of tax payments.
Fees and Taxes
According to article 8 of the Tax Code of the Russian Federation, a tax should be understood as a payment of a mandatory nature, which is charged on an individual and free basis. It is paid by individuals and organizations in the form of alienation of funds that belong to them on the basis of ownership, operational management or economic management. Tax payments are a category whose main purpose is to support the activities of municipalities or the state financially.
The fee should be considered as a contribution of a mandatory value that is levied on individuals and organizations. It is worth noting that its payment is one of the conditions for the implementation (with respect to payers of fees by state bodies, local government structures, other authorized officials and bodies) of significant legal action plan. It must be added that this list also includes the issuance of licenses (special permits) and the provision of certain rights.
Payment Features
Tax payments are a category endowed with a number of individual characteristics. So, in accordance with the provisions of paragraph 1 of Article 8 of the tax legislation in force on the territory of the Russian Federation, it is advisable to indicate the following characteristics:
- Obligatory. It is worth adding that a separate group is distinguished in the classification, in which mandatory tax payments are presented. Nevertheless, they are all mandatory, but not all are subject to state control.
- Individual gratuitousness.
- Alienation of money that belongs to individuals and organizations (legal entities, as well as structures without the formation of a legal entity) on the basis of ownership, economic management or operational management.
- Tax payments are a category that has a clear focus on financing the activities of municipalities or the state.
Further, it is advisable to consider the characteristics of the fee as an independent unit of tax law:
- Obligatory.
- The fee is one of the conditions for the implementation by state and other structures of actions that are significant in the legal spirit, in the interests of payers. This definition is relevant while the budget of tax payments is formed from cash that is paid primarily in the interests of the state and municipal structures.
It should be noted that the Tax Code of the Russian Federation defines the following fees that are valid in the country: licensed of federal significance, fees for the right to use aquatic biological resources and wildlife, customs, local and regional licensed types.
The essence of tax payments
It should be noted that tax payments are a tool that is used to regulate the behavior and activities of business agents. It either encourages certain actions through tax cuts or discourages through tax increases. Currently, the state can receive significant amounts of money at its disposal, which are collected in the form of tax payments, as it has the right to coercion legally. Tax payments of individuals and organizations can be defined as government revenues, which are collected regularly through coercive law owned by the state. Using the second approach, taxes are interpreted as gratuitous mandatory payments of a non-refundable nature, which are exacted by structures in order to satisfy state needs for financial resources.
From the definition it is clear that it is advisable to consider these payments not only as payments, in the name of which there is the word "tax", for example, a tax payment on value added tax, income tax and so on. Customs duties or deductions to extrabudgetary funds of state significance, which also imply a condition of obligation, are also determined by an appropriate nature. These may be deductions, for example, to a pension fund. It is important to know that all the payments presented together form the state tax system.
Functional
It is worth noting that the tax payments of the organization or individual are determined by the corresponding functionalities. Under the function of the tax it is necessary to understand the manifestation of its socio-economic meaning in action. The functional indicates how the social purpose of the economic category in question is implemented. In the modern world, all payments in the tax period fulfill two key functions:
- Fiscal, which primarily consists in providing the state and individual municipal formations with the resources necessary for the implementation of its (their) activities. In other words, tax payments are a source of government revenue.
- Regulatory, due to which tax payments either restrain or stimulate certain types of economic (economic) activities. In other words, taxes play the role of a regulator of the economic system, a kind of tool for the implementation of specific goals.
It is advisable to add that the level of implementation of the above functionality depends on which set of economic instruments the state has chosen. Together, these funds represent a special tax mechanism through which the state tax policy is implemented. When using taxes as a regulatory tool, the state encourages economic agents to take certain actions (in this case, tax payments are reduced) or, conversely, impedes the implementation of certain operations (in this case, raising taxes is appropriate).
Tax Raises: Implications
As it turned out, in accounting for tax payments in different periods there may be different indicators. We will analyze the consequences of increasing mandatory payments. It must be borne in mind that they have a strong influence on the motivation of business entities. On the one hand, the creation of a tax, one way or another, causes a desire not to pay it, in other words, to evade action. This desire can be realized either as the payer leaves the shadow economic sector, or as an attempt to shift the burden of taxation. That is how the seller, with an increase in the price of a commodity product, transfers a certain share of the tax burden to the buyer. On the other hand, business agents tend to change their own behavior. Under the influence of tax, a company reduces production because its total profit is reduced. So the interest in the production of precisely this quantity of marketable products falls.
With an increase in advance tax payments, employees of the corresponding enterprise can reduce the supply of labor due to the fact that they feel poorer. As a rule, they decide to compensate for the decline in income in this way. The logic is as follows: a decent salary for a longer working time. If we study the capital market, then the corresponding tax payments in a particular economic field will cause an outflow of capital due to a decrease in the profitability of investments.
From the above calculations of tax payments, it can be seen that the introduction of tax in certain markets (capital, labor, commodity products, and so on) corrects the equilibrium situation, usually in the direction of deterioration. One way or another, this means the possibility of loss of resource allocation efficiency. It is worth noting that at present taxation may also imply a positive result, for example, if the tax is imposed on structures or persons involved in the formation of external effects of a negative nature.
Tax Clarification: Sample
After making certain errors in the payment order in the process of transferring the mandatory payment, the taxpayer has the right to draw up a letter to the tax service regarding the specification of the relevant payment. This provision is given in paragraph 7 of Article 45 of the Tax Code. It is important to note that not all errors can be corrected by using the tax payment refinement sample. Here is a list of what cannot be changed:
- Federal Treasury Account Number.
- Name of the banking institution that is the recipient.
If we are talking about an error in the details, then the obligation related to tax payments will be considered unfulfilled. As a result, you will have to transfer the tax amount for the second time, as well as pay interest.
Classification
It is worth noting that different taxes act differently on individual groups of business agents. In addition, they are charged differently. Today, there are a number of tax payment classifications. To begin, consider the varieties of the object. This is how direct taxes are allocated. They are paid by legal entities and individuals. In this group, it is advisable to include income tax, income and property. Indirect compulsory payments should be understood as those payments that are levied on activities, resources, services and commercial products. It is worth adding that indirect taxes include VAT (value added tax), sales tax, import duty and so on.
Nuances of object separation
It should be noted that the following thought is a classic requirement for the correlation of direct and indirect taxation systems: as a rule, indirect taxes implement the fiscal function; direct payments are entrusted with a regulatory function. Here, under the fiscal function, first of all, it is understood the formation of state budget revenues. Regulatory refers to the regulation of the reproduction process, the degree of solvent demand of people, the rate of capital accumulation through tax mechanisms.
In addition, the regulatory effect of direct tax payments is manifested in the separation (differentiation) of tax rates and benefits. Through tax regulation, the state is able to ensure a balance of national and corporate interests, as well as create comfortable conditions for the development of certain areas of society, organize an increase in the number of jobs and stimulate investment-innovative processes. It is worth noting that taxes have a significant impact on the structure and level of aggregate demand. It is through this factor that they can impede or facilitate production processes. In addition, the ratio of the price of commodity products to production costs depends on taxes.
Subject classification
To date, the following types of tax payments are distinguished in accordance with the subjects:
It is important to note that on the territory of the Russian Federation there is a certain system consisting of three levels:
- Taxes of federal significance, which are established by the federal government and are credited to the appropriate budget.
- Taxes of a regional type that are within the competence of the subject composition of the Russian Federation.
- Local taxes, which are formed and collected by the governing structures of local importance.
Other classifications
In accordance with the principle of targeted use, it is now customary to distinguish the following types of taxes:
- Labeled Payouts. In this case, the tax is associated with a certain direction of spending money.
- Unmarked payouts. There is no question of any areas, these taxes may be spent at the discretion of the state in the person of specific authorities.
In accordance with the nature of taxation, the following tax categories are distinguished:
- proportional (in other words, the share of tax payments is in income);
- progressive (the share of tax payments increases with revenue);
- regressive (the proportion of mandatory payments decreases with increasing profits).
Depending on the sources, the following types of tax payments and expenses are distinguished:
- Relate to the sale of products, services or work. It is advisable to include land tax, as well as mandatory payments for users of toll roads.
- Included in revenue. These are VAT, export tariffs, excise taxes.
- Relate to financial results (car parking, educational institutions, landscaping, and so on).
So, we examined the main types of taxes, studied their features and functions. In addition, the essence of this category and the issue of clarifying payments in the event of an error were examined. It is worth remembering that aspects of the topic studied can undergo one or another change, which is why it is important to follow all the news.