Report on the topic: “Types of taxes, characteristics, specifics of charges”

Tax concept

A tax is a payment collected from individuals and legal entities without fail in order to form a budget to finance the functioning of the state, regions and municipalities. What distinguishes a tax from duties and fees is its gratuitous nature: that is, it is not a payment for the provision of any services or the performance of certain actions, but funds that the taxpayer is obliged to transfer to the budget with established regularity.

The process of collecting taxes is strictly regulated by tax legislation, and above all by the Tax Code of the Russian Federation. It lists all types of taxes, the procedure for their calculation and payment, and methods for presenting information on payments.

In our country, there are three types of taxes that are controlled and regulated by the relevant levels of government: federal, regional and municipal.

Let's define the concepts

Tax obligations are a payment collected by government agencies on an individual, mandatory and free basis from legal entities and individuals to financially support the activities of the state. The key concept and types of taxes are fixed at the legislative level. The main regulatory document regulating the relationship between the state and taxpayers is the Tax Code of the Russian Federation.

The totality of all fiscal obligations (taxes, fees, contributions, duties and other tax payments) represents the tax system of the state. An exhaustive list of fiscal fees is established at the federal level. Local and regional authorities do not have the right to introduce additional types of taxation.

This is the concept of “taxes”; The types and functions of fiscal obligations are determined by their key purpose: replenishing the budget revenues. That is, the main income of the state is fees and contributions from citizens and enterprises.

Elements of tax (concept and list)

Elements of tax are the components of the payment, the principles for the formation of these mandatory transfers themselves.

The elements of taxes include the following concepts (each of which for all types of taxes is discussed in the relevant chapters of the Tax Code of the Russian Federation):

• Taxpayer;
• Object of taxation;
• Tax base;
• Unit of taxation;
• Tax benefits;
• Bid;
• Calculation rules;
• Tax salary;
• Source;
• Period;
• Transfer deadline;
• Transfer order.

Nuances of division by object

It should be noted that the classic requirement for the relationship between direct and indirect taxation systems is the following idea: the fiscal function is implemented, as a rule, by indirect taxes; direct payments have a regulatory function. Here, the fiscal function should first of all be understood as the formation of state budget revenues. Regulatory refers to the regulation of the reproduction process, the degree of effective demand of people, the rate of capital accumulation with the help of 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 and innovation 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 hinder or facilitate production processes. In addition, the ratio of the price of commercial products and production costs depends on taxes.

Types of tax payments

There are three main classifications of mandatory payments to the budget. They are distinguished depending on the characteristics of the elements of taxes.

1. Direct and indirect

Direct payments are transferred from the taxpayer's income (his income from production factors). A striking example of transfers of this type is income tax and income tax.

Indirect taxes are contained in the price tag for the goods and services offered. By purchasing such a product, a person makes an indirect payment to the budget. A typical example of these transfers is VAT and excise taxes.

2. Accord and income

The amount of lump sum transfers does not correlate in any way with the size of the taxpayer’s income. But the amount of income taxes is precisely determined by the payer’s income. There are two options here: the average rate (set for all categories of taxpayers) and the rate, which increases for income exceeding the established limit.

3. Progressive, regressive, proportional

These types of taxes differ depending on the "behavior" of the rate:

• Progressive taxes are those in which the rate increases as the base increases;
• Regressive – payments, the rate for which, on the contrary, decreases as the base grows;
• Proportional – transfers to the budget, the rate of which does not depend in any way on the size of the base, that is, it is set at a fixed amount.

Accord and income taxes

Income taxes depend on the amount of income received. Earlier in the article, we looked at an example with personal income tax (what is it?).

Let's take another one: corporate income tax. The tax base in this case is income minus production and other costs, expenses for advertising, training, and research activities. The remaining amount of profit after deductions is subject to tax at a tariff rate of 20%.

A chord in music is the simultaneous sound of several sounds. Lump sum taxation assumes that the amount of payments does not depend on the size of the tax base. Figuratively speaking, these are several taxes, calculated on average and paid “in a chord” (at the same time).

An example in the Russian Federation is the unified tax on imputed income (UTII). Income is called imputed because it is not calculated each tax period individually for a specific tax agent, but is estimated, calculated for a specific type of activity. UTII is a special tax regime that replaces several payments.

How is the tax base determined?

The tax base is one of the key elements of tax. This is its cost (physical) characteristic. The main function of the base is quantitative expression, measurement of tax.

The base for each type of tax is determined by the relevant chapters of the Tax Code of the Russian Federation.

This tax element is necessary to calculate the amount of payment: to determine the amount of transfer to the budget, the base is multiplied by the tax rate.

Taxpayers who are legal entities independently calculate the base based on the results of the periods established for this payment as settlement. The basis for determining this element of taxes is accounting data.

Individual entrepreneurs, as well as persons engaged in private practice (notaries, lawyers, etc.) also independently calculate the base. The basis for its determination is information on income and expenses associated with business transactions carried out by taxpayers.

Tax agents operate according to similar rules. For example, employers remitting income taxes for their employees.

Individuals calculate the base on the basis of information provided by legal entities and individuals regarding the amount of income they received or the size of the taxable item. This category of payers also uses their own accounting data for business transactions.

Elements of taxation

The elements of taxation are:

• subject;
• an object;
• source of tax;
• tax rate;
• tax unit of measurement;
• tax;
• tax benefits;
• terms and procedure for paying taxes;
• rights and obligations of the taxpayer and tax authorities;
• control over the payment of taxes;
• tax collection measures.

Tax subject (taxpayer) is an individual or legal entity who is legally required to pay taxes.

The object of the tax is income, property, type of labor, service, money transactions, transfer of property, use of natural resources, value added, turnover, etc.

The source of tax is taxable income.

Tax rate is the amount of tax levied per unit of measurement.

Rates are classified as constant or interest rates.

Constant rates are set at a constant amount per unit of measurement, regardless of the amount of income from the tax item.

Interest rates are divided into three types:

• progressing or progressing;
• regressive;
• and proportional.

Progressive tax rates continually increase in line with taxable income. Regressive rates, on the contrary, decrease in accordance with the decrease in taxable income. Proportional rates are constantly set at one percent, regardless of the size of the taxable object.

Tax amount – the amount of tax paid by a taxpayer from a certain tax object.

Tax benefits are a gradual or complete exemption of the taxpayer from paying taxes in accordance with the law. Tax benefits include a tax-exempt minimum, deductions, a reduction in the tax rate, and an extension of the tax payment period.

Concept of tax rate

The rate represents the amount of tax charges per unit of base. It is most often expressed as a percentage (but there are exceptions). By multiplying the rate by the base, the tax amount is determined.

There are several types of bets, distinguished depending on the method of calculation.

1. Solid. They represent an absolute amount established for a unit (and sometimes the entire) object of taxation. Otherwise, such taxes are called real. A striking example is the transport tax. The advantage of such payments is the simplicity of their calculation and control over transfer to the budget. The disadvantage is the need to adjust rates taking into account inflationary processes.
2. Proportional. Such rates are expressed as a percentage of the base. In this case, the size of the base itself does not matter. An example is personal income tax, the rate on which, regardless of the payer’s income, remains at 13%. The advantage of such payments is their versatility. Provided that the country's economic policy remains unchanged, they may not require adjustment for a long time.
3. Progressive. Such rates increase along with the increase in the size of the tax base. Moreover, the progression can be simple or complex.

In the first case (simple progression), the bet increases for the entire increasing base. In the second case (complex progression), the entire base is divided into parts, and each of them has its own bet.

4. Regressive. These rates, on the contrary, decrease as the base grows. Such taxes are a tool for the state to stimulate and support the necessary types of activities.

Functions of taxes

In all civilized countries, the entire set of taxes is classified according to different principles. Taxes arise along with the construction of the state and are the basis for the existence and development of the state. Changing the structure of society and the prosperity of the state are always based on the transformation and renewal of the tax system. Each state needs certain financial sources to carry out its domestic and foreign policies. The state uses taxes as a powerful economic mechanism in the process of development and stabilization of the economy. To fully understand the essence of taxes, it is necessary to understand their economic significance. And the economic significance of taxes directly depends on the type of activity.

The socio-economic significance and content of taxes are fully revealed in the functions they consider. Taxes perform functions that, on the one hand, are objective in nature, and on the other hand, change as socio-economic transformations occur.

The main functions of taxes include:

• fiscal;
• distribution;
• stimulating;
• informational.

Taxes serve, first of all, to implement the fiscal function , which boils down to the fact that tax plays a very important role as the main type of budget revenue. Its size exceeds income from other sources, such as fees, duties or loans. The fiscal function is one of the oldest functions of taxation, the main function inherent in all states. And in the modern era, taxes cover basic government spending. With its help, a budget fund is formed. This increases the social significance of taxes. Taxes ensure economic growth, promote social and cultural events, and replenish the state budget.

Closely related to the fiscal function is the distribution function . It consists of generating income and property at the disposal of taxpayers in order to reduce social inequality. Thanks to taxes, there is a redistribution of income and national wealth between taxpayers and the state, local governments, trade unions, and public organizations. The range of tax redistribution depends on the structure of the economy and the tax system: the degree of progressivity, the size of taxes on capital gains and property. Taxes ensure the implementation of social, military-defense and other measures.

The stimulating function means the use of tax instruments in order to influence the conditions of activity of individuals and to accelerate the pace of their development. This function is implemented through differentiation of the tax burden, so that tax can have a threatening impact on decision-making on the issue of doing business. A practical expression of the implementation of this function in a positive sense is the system of exceptions and tax benefits.

The information function lies in the fact that the implementation of tax revenues in general or a specific tax in particular provides information about legal or economic violations of the course of economic processes. A significant decrease in revenues from business entities may indicate, for example, difficulties in selling products or repaying receivables from certain counterparties.

The main goal of tax regulation is to promote production development. Types of taxes and methods of taxation are mechanisms of tax regulation. These tax regulation mechanisms not only regulate the development of production. They also carry out work on monetary and price policy, stimulation of foreign investors, and development of small and medium-sized businesses. Tax regulation mechanisms must be closely linked with other economic mechanisms for effective operation.

The concept of tax period

A tax period is a time period at the end of which the tax base is calculated, its value is determined and a declaration-report on all elements of payment is generated.

For each type of tax, the period is regulated by the corresponding chapter of the Tax Code of the Russian Federation. For different payments, its length may be different. Thus, the tax period is usually taken to be a month, quarter, half year or year.

Within the tax period, reporting periods are distinguished. These are temporary periods, upon completion of which advance payments are transferred to the budget.

The essence of tax payments

It should be taken into account 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 them through tax increases. Currently, the state can receive significant amounts of money at its disposal, which are collected in the form of tax payments, since it has the right of coercion on legal grounds. Tax payments of individual entrepreneurs and organizations can be defined as government revenues that are collected regularly through the power of coercion belonging to the state. Using the second approach, taxes are interpreted as gratuitous mandatory payments of a non-refundable nature, which are collected by structures in order to satisfy government needs for financial resources.

From the definition it is clear that it is advisable to consider these payments not only as payments whose name contains the word “tax”, for example, tax payment for value added tax, income tax, and so on. The corresponding nature also determines customs duties or contributions to extra-budgetary funds of state importance, which also imply a mandatory condition. These could be contributions, for example, to a pension fund. It is important to know that all the presented payments together form the tax system of the state.

Tax return

A tax return is a written report from the payer, submitted to the tax office for verification. This document contains information on the following:

• Name of taxable objects and description of their main characteristics that are important for tax calculation;
• The amount of receipts for the period;
• The amount of funds spent in the course of business activities;
• Information about sources of income;
• Base calculation;
• Tax benefits to which the taxpayer is entitled;
• Calculated tax amount.

The procedure and rules for preparing and submitting declarations for each type of tax are regulated by certain chapters of the Tax Code of the Russian Federation.

The responsibility for drawing up declarations rests with the following business entities:

• Citizens of the Russian Federation engaged in individual entrepreneurship or private practice;
• Enterprises (budgetary, private, charitable, etc.);
• Entities operating on the territory of our country: religious, educational, etc.

If an error or inaccuracy is independently discovered in a declaration that has already been submitted and accepted, the payer makes the necessary changes to the document and submits a corrective report with a corresponding note on the title page.

Important!

If the updated declaration is submitted on a day after the deadline established for submission, and the initial report was submitted on time, then the declaration is still considered submitted on time.

For late submission of information to the tax office, a fine is imposed on the payer. Its value is 5% of the unpaid amount for each month of delay. The lower limit of the fine is 1000 rubles, the upper limit is 30% of the undeclared tax.

There are several ways to submit a declaration for verification:

• Personal visit (or visit through a representative of the organization) to the inspection office with paper media;
• Report transmission via telecommunication channels (the most popular option today);
• Sending a paper report by mail (in this case, the due date is determined by the date of departure, which is stamped).

Tax service

The main tasks of the tax service are:

• ensuring compliance with tax legislation, studying its effectiveness;
• participation in the development of draft laws and treaties with other states on taxation issues;
• explaining to taxpayers their rights and obligations, timely informing taxpayers about changes in tax legislation and regulations.

Taxpayers, for their part, must perform the following functions:

• register with the tax office in a timely manner and obtain a registration number;
• maintaining accounting documentation in accordance with the acts of the state tax committee, storing this accounting documentation for five years;
• submission of tax returns within established deadlines;
• the taxpayer paying for work performed or services rendered is obliged to provide information on the amounts paid to the contractor at the request of the tax service;
• strictly comply with tax legislation, tax payment procedures, and tax payment deadlines.

Main tax benefits (federal)

In accordance with the Tax Code of the Russian Federation, tax benefits are divided into the following types:

• Tax exemptions - granting the right not to pay certain taxes to certain categories of citizens, removing part of the tax base from the system, providing tax holidays and amnesties;
• Tax discounts - these include tax deductions (the most popular are standard deductions for personal income tax, which actually reduce the payer’s burden on a regular basis) and non-taxable minimums (the minimum amount of the base that is exempt from taxation: for example, the amount of winnings within 4,000 rubles is not subject to taxation, and everything above already constitutes the tax base);
• Tax credits are a reduction in the amount of tax payments for a company for a certain period, followed by an additional transfer of these amounts and interest on the loan.

Tax system and tax policy

Tax policy is the tax mechanism used to generate tax revenue (also called fiscal government policy). State tax policy is a system of measures in the tax field. It is carried out in accordance with economic policies developed depending on the socio-economic goals and objectives of society at a particular stage. During the formation of a market economy, the main direction of tax policy or the main goal of tax policy is the creation of a tax system and the implementation of a tax mechanism that allows it to function effectively.

The Tax Code is a classified legislative act consisting of codes that defines the system of state taxes and fees.

The tax system is a complex model consisting of several components in its composition. The composition of the components of the tax system is as follows:

• financial relations and the taxes that determine them;
• tax mechanism, i.e. methods and ways of taxation;
• instructions and methodological documents;
• tax authorities (tax authorities).

The tax mechanism includes methods and ways of taxation, instructions and methodological documents, organization of taxation, basic principles of taxation, etc. The taxation mechanism has a great influence on the good and effective operation of the tax system. The taxation mechanism consists of certain tax elements.

Taxes, their types and functions.

Taxes

– mandatory payments, fees from legal entities and individuals, carried out by the state and local authorities necessary for the state to carry out its functions. These fees are made on the basis of state legislation.

Subject of taxation, taxpayer

- a person charged by law with the obligation to pay tax. The taxpayer is the person who actually pays the tax.

Object of taxation

– income, property on which tax is levied;
the object is usually wages, profits, cash proceeds from sales, real estate and other types of objects. Tax rate
is the value, amount of tax per unit of taxation.

The essence of the tax is the process of withdrawal by the state for the benefit of society of a certain part of the gross domestic product in the form of a mandatory contribution. Contributions are made by the main participants in the production of gross domestic product:

• workers who, through their labor, create material and intangible benefits and receive a certain income;
• business entities, owners of capital operating in the field of entrepreneurship.

Due to tax contributions, fees, duties and other payments,

financial resources of the state. The economic content of taxes is expressed by the relationship between business entities and citizens, on the one hand, and the state, on the other hand, regarding the formation of public finances.

Tax principles

The principles of taxation were formulated by A. Smith in the classic essay “An Inquiry into the Nature and Causes of the Wealth of Nations” and included the following principles:

• universality of taxes and their proportionality to income;
• fairness (equivalence of the withdrawal of tax funds and various categories of individuals and legal entities);
• certainty (taxes must be definite, not arbitrary: the time of payment, the amount, the place of payment must be determined);
• Convenience (each tax must be collected at such time and in such manner as is most convenient for the taxpayer.

Functions of taxes

The tax system should perform the following functions:

a) fiscal (source of state revenue necessary for development

public sector of the country);

b) redistribution (from rich to poor, from one sector to another);

c) stimulating (to help accelerate scientific and technological progress, expand exports, equalize the development of territories, increase employment, strengthen the family, etc.). The stimulating function is mainly carried out through a system of tax benefits and privileges. Using this function of taxes, the state influences the real process of production and investment of capital investments.

Types of taxes

I. Depending on the method of collection, taxes are divided into direct and indirect. Direct taxes are taxes levied on a specific legal entity or individual. The objects of taxation are the income and property of taxpayers (salaries, profits, interest, etc.) and the value of taxpayers’ property (land, dachas, houses, cars). These include income tax, corporate profit tax, inheritance and gift tax, and property tax. Indirect taxes are mandatory payments included in the price of a product or service. These include:

- excise taxes,

• sales tax,
• value added tax,
• customs duties.

Indirect taxes are partially or fully included in the prices offered to

sale of economic goods. Excise taxes

– taxes that exist in the form of surcharges on the price of certain goods (luxury goods, goods the consumption of which society does not consider useful: alcoholic beverages, tobacco products, gasoline, etc.).
Excise taxes are levied on consumers when they are sold. Sales tax
is a tax that is a certain percentage of the price of a product.
Value added tax
is a tax calculated on the cost of purchased raw materials and materials spent in the production of a given product.
Customs duties
are a tax on goods passed across the border.

II. Depending on the nature of tax rates, there are proportional, progressive, and regressive.

• Proportional tax is a tax whose rate is the same for everyone (for example, 1% to the pension fund of any earnings).
• A progressive tax is a tax whose rate increases the higher the level of income. Income tax is based on this principle.
• regressive tax - a tax whose rate is lower, the higher the level of income. For example, sales taxes, like all indirect taxes, place a greater burden on low-income individuals than on high-income individuals. Therefore, indirect taxes are, as a rule, regressive in nature.

III. Depending on the authority at whose disposal certain taxes are received, they are divided into:

• federal (personal income tax, corporate income tax, value added tax, customs duties, federal payments for the use of natural resources, stamp duty, etc.);
• local (republican, taxes of territories, regions, autonomous entities: property tax, property tax of citizens, land tax, registration fee from business structures, etc.).

Dependence of tax revenues on tax rates.

Laffer curve

The size of tax rates and the amount of taxes collected are related to a certain

addiction. Increasing tax rates only up to a certain point can lead to an increase in the amount of taxes collected. Increasing tax rates above a certain level can undermine incentives to operate, even reducing overall tax revenue.

The dependence of tax revenues on tax rates was studied by the famous economist Arthur Laffer and expressed this dependence in the famous “Laffer curve”.

An example of the effect of this dependence in Russian practice is the increase in 1993 of the excise tax on vodka to 90%, as a result of which the production of alcoholic beverages decreased by 80%, and the budget lost 1 trillion. rub. taxes. Thus, instead of increasing tax revenues, they received a shortfall. Or another example: according to the director of the tax police department of the Russian Federation, more than 40% of the country’s commodity and money turnover comes from criminal structures that do not pay taxes at all. According to a number of economists, the amount of non-payments would be significantly lower with more moderate tax rates.. (Economics. A.P. Kazakov, N.V. Minaev).

World economy.

World economy

– a global economic organism, a set of national economies that are in close interaction and interdependence through
international economic relations
.

International economic relations

– economic relations between countries, integration associations and individual enterprises (international corporations) regarding the production, distribution, exchange and consumption of goods and services.

Features of the world economy

:

• Globality of international commodity exchange;
• In-depth development of the international division of labor - international specialization and cooperation of production;
• A high degree of intensity of international movement of factors of production: capital, labor, technology and information;
• Internationalization of production and capital.
• The emergence and development of open national economies, liberalization of foreign economic relations;
• Formation of an independent international financial sphere;
• Informatization and information technologies are becoming the most important aspect of the development of the world economy;
• The desire to regulate current economic, monetary and financial processes on an international scale.