Depending on how the average is set tax rate, there are three types of taxes (taxation systems): proportional, progressive and regressive.
Proportional taxes
Proportional taxes assume that the average tax rate remains the same regardless of the amount of income. Therefore, the amount of tax is proportional to the amount of income (Table 1).
Table 1. Proportional tax
Direct taxes (with the exception of personal income tax and, in some countries, income tax) are proportional.
progressive taxes
Progressive taxes are taxes in which the average tax rate increases as income increases and decreases as income decreases. Such taxes imply not only a larger absolute amount, but also a larger share of income collected as it grows (Table 2).
Table 2. Progressive tax
An example of a progressive tax in most countries is personal income tax one . Such a system of taxation contributes to the maximum extent to the redistribution of income, but it is unlikely to stimulate an increase in production efficiency.
Regressive taxes
Regressive taxes are taxes whose average tax rate increases as income decreases and decreases as income increases. Thus, with an increase in income, its share paid in the form of tax decreases (Table 3).
Table 3. Regressive tax
A regressive tax may bring a large absolute amount of tax (as in our example), or it may not lead to an increase in the absolute amount of tax with an increase in income.
An explicit regressive system of taxation in modern conditions is extremely rare 1 . However, all indirect taxes in terms of the share they make up in the income of the buyer, they are regressive, and the higher the tax rate, the more regressive it is. Since the indirect tax is part of the price of the goods, then, depending on the amount of income of the buyer, the share of this amount in his income will be the greater, the lower the income, and the less, the greater the income. The most regressive character therefore have excise taxes. For example, if the excise tax on a pack of cigarettes is 10 rubles, then the share of this amount in the budget of a buyer with an income of 1000 rubles is 0.1%, and in the budget of a buyer with an income of 5000 rubles it is only 0.05% .
Taxes affect both aggregate demand and aggregate supply.
Impact of taxes on aggregate demand
Taxes affect two main components of aggregate demand - consumer spending and investment spending - and therefore indirect influence to aggregate demand.
Tax cuts increase aggregate demand. Tax cuts increase consumer spending (because disposable income increases) and investment spending (because firms' after-tax profits rise, part of which is the source of net investment) spending and therefore shift the curve AD to the right (from AD 1 before AD 2 in fig. 1,a), which determines the growth of real GDP (from Y 1 before Y*). Therefore, this measure can be used to stabilize the economy and combat cyclical unemployment during a downturn by stimulating business activity and employment levels. However, simultaneously with GDP growth tax cuts lead to an increase in the price level R 1 before R 2 ) and therefore is a pro-inflationary measure (provokes inflation).
An increase in taxes leads to a decrease in consumer and investment spending and, consequently, to a reduction in aggregate demand (a shift to the left of the aggregate demand curve from AD 1 before AD 2 in fig. 1b), which causes a decrease in the price level (from R 1 before R 2 ) and output volume (from Y 1 before *). Therefore, during the period of inflation, when the economy is “overheated”, tax increases can be used as an anti-inflationary measure, an instrument for reducing business activity and stabilizing the economy.
a) Tax cuts b) Tax increases
Rice. 1. The impact of tax changes on aggregate demand
Taxes have always been the main source of budget formation, so it depends on how correctly the budget will be built. tax system will depend on the welfare of the country. All citizens and companies that receive income are required to pay taxes to the state treasury, calculated according to the established taxation model.
In economics, there are several methods of regulating incoming accruals. Each of them carries a different economic sense and has characteristic features.
Due to the fact that the main task of the tax system is the effective replenishment of the state treasury, legislators are constantly coming up with various models that meet the conditions of one or another economic period countries. Among the options adopted, there are three most successful taxation systems that were used at one time, and some are currently used for the calculation of fees:
Let us consider in more detail the regressive model for constructing tax deductions. In order for the taxpayer to be confident in the fairness of the application of a particular system, as well as to reduce the concealment of part of the income, legislators have developed regressive taxation.
Such a system became a powerful incentive for the mass legalization of income received in the country, in connection with this phenomenon, the state began to receive additional income despite the fact that tax rates have been reduced.
The regressive tax system has a rather thin line between pluses and minuses. Prolonged application of the model may upset the social balance and lead to some discontent among various sections of society. Such moods of society adversely affect the replenishment of the country's budget.
In addition, if the government is trying to patch up budget holes, then the regressive model will do it rather slowly, and under conditions crisis economy such pace is unacceptable.
If we consider the sphere of small business as an example, then for its representatives, regressive taxation means a system that obliges them to pay an equal tax on income, regardless of the company's wealth. In other words, the wealthier the enterprise, the less it charges payments. In terms of equality, this looks rather unfair. But, on the other hand, such a model motivates the company's management to increase revenue and legalize wages employees.
Although the regression model is a fairly profitable charging system, it is not considered to be particularly popular. In Russia, regressive taxation was applied at the beginning of the 2000s in relation to the unified social tax. Another example is the indirect taxes that consumers ultimately pay.
VAT and excises in relation to certain types of goods have reduced nominal rates. Thanks to this, the population has the opportunity to purchase essential goods, seasonal products and things that fall under the preferential excise regime at the most affordable price. In this case, the regressive taxation system has obvious advantages.
The state duty is also regressive in nature, as it has a certain scale of rates. When applying statements of claim in property cases, the amount of the fee decreases depending on the size of the claim.
Currently, our state is experiencing some budget deficit, which can be partially covered by tax payments. As a result, economists carefully consider new model tax regime, which will be ideally suited to the conditions of modern business.
The regressive scale of taxation in such times is not entirely acceptable, as it is not able to restore a fairly large shortfall. In this regard, legislators have developed a bill that has a progressive multi-stage nature of charging fees. It is based on strictly defined standards by which tax rates will be determined. Such taxation will be affected by personal income tax. If you delve into the real numbers of the model, you can see that the proposed system has a fairly low starting tax rate (5%). To some extent, it even resembles a regression compared to the current regime.
The system being developed has not yet found the general consent of legislators, and therefore has been postponed until better times. Possibly due to a change economic situation in the country such a bill will get its start in life.
Tax systems serve to formally withdraw part of the income in favor of state budget. The extent to which the current model inspires the confidence of the population depends on the amount of incoming contributions. Regressive taxation has proven itself as a stimulating model of income legalization, but nevertheless, the system is created for a certain economic course and cannot be applied in the conditions of overcoming the crisis.
A great contribution to the development of Russian scientific thought in the field of taxation was made by the economist Nikolai Ivanovich Turgenev. His study "An Experience in the Theory of Taxes" is one of the most significant scientific works of the first half of the 19th century, which contains a theoretical study of the foundations of tax and monetary system Russia of that period. In fact, this is the first work devoted to the problems of the formation of tax policy, the foundations of the Russian financial system. N. I. Turgenev attaches particular importance to the principle of equal distribution of taxes, believing that they should be distributed among all citizens in accordance with their incomes. The author of the book comes to the conclusion that taxes in some cases have a negative impact on society. In his opinion, taxes affect the reduction national wealth hinder the development of industry. He stressed the importance of good governance financial system, capable of reducing the negative impact of taxation on the population . That is, indirectly, his judgments concern progressive and regressive taxation. Since it is thanks to progressive rates that the tax will be “evenly distributed among all citizens in accordance with their incomes”, and the regressive tax rate will help “reduce the degree of negative impact of taxation on the population”, because with its introduction, citizens will have an incentive to higher earnings, which will contribute to the economic activity of the population.
No less interesting are the thoughts of another Russian statesman, Vasily Nikitich Tatishchev. The scientific heritage of V. N. Tatishchev is diverse. Over the past two centuries, domestic and foreign researchers have paid and continue to pay attention to his scientific works, however, his views and practical measures taken by him to improve the tax system in Russia remain not fully studied and are little known to both the general readership and specialists in areas of taxation. Tatishchev treated the collection of taxes as a state necessity. “Tributes from subjects to the state treasury, both for established and decent, and for extraordinary expenses, are a very necessary thing,” he wrote. But at the same time, he believed that the amount of taxes should not be arbitrary, but economically justified. The tax burden does not have to increase in connection with the growing needs of the state, since with "good savings" it is possible to achieve the solution of urgent financial problems without "burdening" the people. Tatishchev, like Peter I, was a supporter of an even distribution of the tax burden among the tax-paying population. However,
V. N. Tatishchev, the first of the Russian economists, formulated the requirement for a more perfect organization of public finances and suggested the need to take into account in fiscal policy more change the economic situation of taxpayers. AT tax policy he recommended taking into account the occupation and economic situation of the population. To date this topic pretty relevant. Progressive and regressive tax rates can be introduced not everywhere, but only for persons engaged in certain activities. For example, a progressive scale will not be superfluous for individuals who receive their income in the field of oil and gas production or in the gambling business. And most importantly, the scientist once again confirmed the importance of levying a tax depending on economic situation taxpayers. The personal income tax rate, even at 13%, hurts the income of a doctor or teacher working in countryside. Therefore, such a factor as receiving income from various sources cannot be left to chance. Required for legislative level take all possible measures to improve the tax system and resolve this problem.
Undoubtedly, the reform of the Russian tax system in the 19th century was carried out thanks to the ideas of Sergei Yulievich Witte, an outstanding Russian reformer. S. Yu. Witte was a follower of the representatives of the classical economic theory and above all A. Smith. Supporting the fundamental provisions of taxation - universality, uniformity, reduction in the cost of collecting taxes, levying them at the most convenient time for taxpayers - justified by A. Smith, he developed them and substantiated new important principles. Taking into account the economic realities of the time, S. Yu. Witte noted that the tax system should be productive and elastic, that is, be able to deliver significant and, moreover, invariably progressive resources to the state. It is the tax system that meets these requirements that is able to provide resources for the ever-growing state needs. It is important to note that there is no ideal tax system, and we can only talk about how the tax system approaches meeting these requirements. S. Yu. Witte was a supporter of progressive taxation, sharply criticized proportional taxation personal income for unfair uneven taxation. He emphasized that taxing the poor part of the population often leads to the accumulation of arrears, which serves as an indicator of the unsatisfactory foundations of the tax system or the methods of its application. As the advantages of progressive taxation, the reformer singled out the greater productivity of the tax system, achieved without burdening the insolvent part of the population, as well as the fact that large incomes and property have a "progressive economic strength accumulation of wealth". The ideas of S. Yu. Witte are very significant at the present time, especially for Russia. He pays great attention to the insolvency of citizens and their inability to pay taxes. In our country in 2010, the number of poor people increased by 2.3 million. According to the results of the population census, 16.1% of Russians live below the poverty line. According to experts, these figures are still underestimated. In the case of the introduction of a progressive taxation scale, there may be a real opportunity to reduce personal income tax rate for this category of persons up to 0%. For a person who is forced to “count pennies” in order to support his family, this is already significant support. After all, he will not have to give away those 13% of his meager income.
Doctor of Economics, Professor, State Counselor tax service I rank, Dmitry Georgievich Chernik argues: “If we consider a progressive tax rate, then its introduction must be conditioned by a number of legislative acts. First of all, the law on control over the income and expenses of individuals. Do not forget about the statistics on the income of individuals. And only then introduce progression. Now we do not know at all which categories of the population have what income. Therefore, as soon as we introduce a progressive tax, those who have paid at least somehow will immediately stop paying, because they can fall into the category of tax exempt or under the application of the minimum rate. In such circumstances, the introduction of progression is unreasonable. It is necessary to develop and adopt a legislative act on tax administration, which would be a detailed regulation of the relationship tax authorities and taxpayers. Indeed, today there is a problem: the growth rate of tax refunds is higher than the growth rate of tax collection. This is not a question of legislation, as they are trying to convince us, but of tax administration. How can I get a tax refund that has not been paid? Can't this be verified? It is possible if there was a detailed law. In fact, Dmitry Georgievich is certainly right. All arguments denying the introduction of progression are based on one thing - taxpayers with big income will go into the shadows. They will not leave if tax administration becomes tougher. It is necessary to control and track the income and expenses of individuals, if they amount to impressive amounts. It is quite possible to amend the tax legislation and expand the powers in this area of both the tax authorities and other bodies directly working in this area.
Here is what Maiburov Igor Anatolyevich writes about progressive taxation: “The positions of supporters who defend the method of proportional or progressive taxation ... are irreconcilable ... Moreover, these disputes have always been significantly politicized. After all, the choice of the appropriate method of taxation is, in fact, the realization of the priorities of this or that class, a reflection of the alignment of their forces in the political arena. These words reflect our reality. How else to explain the already several rejections of bills on the introduction of progressive taxation. It turns out that they are unprofitable for someone, or rather, our ruling class of oligarchs, among whom there are many deputies.
Arkady Viktorovich Bryzgalin substantiates the introduction of the progression with the following statement: “The modern tax historian V. M. Pushkareva rightly notes: if the tax takes a shilling from the poor and the rich, then the first will be severely deprived, and the second - insensitive to him. In order for the deprivation to be the same for both the poor and the rich, it is necessary to impose more on the latter not only absolutely, but also relatively. On this basis, the researcher concludes that the tax should not be proportional, but progressive. In this way, progressive taxation as a factor of social justice has been considered by scientists - researchers since the formation of the tax system in Russia. However, due to the objective reasons mentioned by I. A. Maiburov, the introduction of progression in the tax system of our country is a painstaking task that requires large expenditures of both labor and financial resources. However, in my opinion, the matter is quite feasible, if our legislators would like to. Moreover, since draft laws are already being submitted, and more than one. With such a differentiation in the incomes of the population as in Russia, a progressive scale is not only needed, it is vital. Since the Russian oligarchs do not want to independently invest their considerable savings in the country's economy, in the development of innovative programs, the state has only one way out - to take the data cash on one's own. And a progressive tax rate will come in handy.
INTRODUCTION 2
1. Methods of taxation. 3
2. Equal taxation. 5
3. Proportional taxation. 6
4. Progressive taxation. eight
a) a simple bitwise progression. eight
b) simple relative progression. 9
c) complex bitwise progression. ten
G) hidden system progressions. eleven
5. Regressive taxation. eleven
CONCLUSION. fourteen
LIST OF USED LITERATURE.. 17
Taxes are a source of state budget revenues, therefore they are inextricably linked with the functioning of the state itself and, accordingly, directly depend on the level of development of the state itself. Through taxes, the state withdraws and appropriates a part of the produced national income, and therefore taxes and the tax system directly depend on the level of development of the state mechanism.
In the conditions of market relations and especially in the period of transition to the market, the tax system is one of the most important economic regulators, the basis of the financial and credit mechanism. state regulation economy. The effective functioning of the entire national economy depends on how well the taxation system is built.
It is the tax system that today turned out to be, perhaps, the main subject of discussions about the ways and methods of reform, as well as sharp criticism.
At the moment, there is a mass of all kinds of literature on taxation in Western countries, and a huge long-term experience in taxation has been accumulated. But due to the fact that the Russian tax system is being created almost from scratch, today there are few monographs by domestic authors on taxation, in which one could find competent, deeply thought-out, calculated proposals for creating a Russian tax system that meets our Russian realities.
In order to improve the efficiency of taxation and reduce the concealment of income among taxpayers, each taxpayer must be confident in the fairness and correctness of tax collection. To do this, the state uses various methods of taxation, which will be discussed in this course work.
The existence of any modern state is inextricably linked with taxes. Every person experiences it to some extent. Benjamin Franklin wrote that "everyone must pay taxes and die." This principle embedded in Russian legislation: "Everyone is obliged to pay legally established taxes and fees."
According to the ideas of A. Smith, when forming the tax system, it is necessary to be guided by the following principles:
The principle of justice, which affirms the universality of taxation and the uniform distribution of it among citizens in proportion to their incomes. The understanding of justice depends on the historical stage of development, the economic structure of society, the social status of a person, his political views. In the application to the present, the application of this rule means that taxpayers are legally obliged to participate in the financing of public (state) structures and activities, and the distribution of the tax burden is made taking into account the level of income received;
The principle of certainty, requiring that the amount, method and time of payment be exactly known in advance to the payer. The uncertainty of taxation, on the one hand, leads to the fact that the payer may fall under the power of controlling authorities, and on the other hand, it creates conditions for tax evasion. In addition, in the context of ambiguous interpretation normative documents, instability and unpredictability of the taxation system as a whole, it is difficult to make decisions and build a business strategy;
The principle of convenience, which assumes that when creating a tax system, the interests of the payer should be taken into account first of all: a minimum of formalities, the maximum simplicity of the procedure for transferring funds, the coincidence in time of the moment of receipt of income and tax withdrawal, etc.;
The principle of economy, which consists in reducing the costs of tax collection, in rationalizing and reducing the cost of the taxation system as a whole. Today, this principle is seen as purely technical: the cost of levying a tax should be minimal compared to the income that this tax brings.
Particular attention in the conditions of a federal or confederal structure of society is paid to the principle of strict separation of taxes and fees according to budget levels from the lowest (settlement or district) to the highest (nationwide). This rule must be governed by both local and federal laws.
To stimulate development entrepreneurial activity and prevention of social tension, it is of great importance to apply the principle of a scientific approach to establishing a specific tax rate. The essence of this rule is that the scale tax burden on the payer should allow him, after the withdrawal of all established payments, to have an income that ensures the satisfaction of vital needs and retains the possibility of expanding reproduction. When setting tax rates, it is unacceptable to proceed from the momentary interests of replenishing the state treasury to the detriment of the development of the economy and the interests of taxpayers.
The principles of taxation in practice are implemented through the methods of taxation. This term refers to ways of constructing tax rates in their relation to the tax base and there are four main methods of taxation: equal, proportional, progressive and regressive taxation.
Equal taxation involves the establishment of a fixed amount of tax levied on the taxpayer, which is due to the use of a flat tax rate that is equal for all taxpayers. In this case, there is no relationship at all between tax rates and the tax base.
This type of taxation is the simplest and most primitive, but convenient type of taxation. It was used as targeted temporary or emergency taxes, which were established in addition to permanent ones. An example of such equal taxation is poll tax, historically one of the earliest. It was paid back in China in the 12th century. In Russia, per capita taxation was introduced under Peter I in 1724. This method does not take into account either the property status or the taxpayer's income. An exception may be the application of different tax rates to male and female souls, as well as depending on the rank and rank.
Economist N.I. Turgenev wrote that poll taxes collected from everyone equally are traces of the ignorance of previous times, when public needs were of little importance and when Governments, not knowing the subtle ways of dividing taxes, took from everyone equally.
Thus, under equal taxation, the poor bear tax burden more than the rich. If the tax amount is 1,000 rubles, then with an annual income of 10,000 rubles. the tax exemption will be 10% (10,000 rubles / 1,000 rubles), and with an annual income of 100,000 rubles. - 1% (100,000 rubles / 1,000 rubles).
The use of the method of equal taxation is explained by the fact that these taxes are not focused on the ability of the payer to pay the tax, but on meeting any specific need of the taxpayer as a member of society. The general need is satisfied by the common equal efforts of taxpayers. This means that no one should be exempt from paying the tax.
At present, equal taxation is considered economically inefficient and does not meet the principle of fairness. But, nevertheless, it exists in such a super-civilized country as Japan: 3,200 yen are charged per year from each inhabitant. Also, in France, this tax is involved as one of the sources of formation local budgets:
o cleaning tax;
o the fee for the maintenance of the Chamber of Commerce and Industry, paid by those who pay the professional tax;
o Fee for the maintenance of the Chamber of Crafts, paid by enterprises that are required to be included in the register of enterprises and crafts;
o local fees for mine development;
o fees for the installation of electric lighting;
o duty on used equipment;
o duty on motor vehicles imposed on all motor vehicles;
o tax on landscaping paid into the budgets of departments, etc.
Proportional taxation involves the establishment of a fixed rate for each taxpayer in shares or percentages, which does not change depending on the dynamics tax base. With this method of taxation, the tax increases in proportion to the growth of the tax base.
The principle of justice has been the benchmark of any civilized system of taxation for more than 230 years. This principle is based on Adam Smith's statement that "the subjects of the state should, as far as possible, according to their ability and strength, participate in the maintenance of the government, that is, according to the income they enjoy, under the protection and protection of the state." Adam Smith, a Scottish economist and philosopher, believed that the principle of justice corresponds to proportional taxation, when people with equal incomes contribute the same share of their income to the budget.
The principle of proportional taxation was finally enshrined in tax practice by the French Revolution and was based on the idea of equality proclaimed by it: “From the idea of equality followed not only universal, but also equal taxation, uniform distribution of taxes among all payers, in accordance with the means of each, in other words, everyone is obliged to pay the same part of their property to the state. Although some believed that the idea of equality should lead to the establishment of equal taxation, the majority nevertheless agreed that taxes should be paid according to the means of each, according to economic opportunities, ability to pay. Solvency was determined at that time by the person's income.
Majority Russian taxes based on the proportional method. Thus, the income tax involves the establishment of a single rate (independent of the amount of profit received): 2% - the federal component and 18% - the maximum possible rate of the subjects of the Federation. There are three rates for VAT - 18, 10 and 0%. And none of them depend on the size of the tax base. Since 2001, personal income tax in Russia has also been levied on the basis of the proportional method of taxation at a rate of 13%.
In Europe, the rates of central corporate income taxes are also generally proportional, ranging from 28% in Sweden to 53.2% in Italy, depending on the application of offset systems.
Progressive taxation is a method of taxation in which the tax rate increases as the tax base increases.
Currently, the choice of progressive taxation is largely based on the concept of discretionary income, i.e. income used at its own discretion. Theoretically, discretionary income is the difference between total income and income that is spent on meeting primary, vital needs. It is discretionary rather than total income that determines a person's true solvency.
Naturally, with the growth of income, the share of all vital expenses decreases (on food, clothing, other essential goods, transport, etc.) and the share of discretionary income increases. It is easy to see that with proportional taxation total income a less wealthy payer bears a heavier tax burden than a more wealthy one, since the share of free income is smaller, and the share of tax paid out of this free income is higher. Therefore, the gradation of the tax is necessary, taking into account the needs of the person.
And although different taxpayers will pay different taxes, the principles of equality and fairness of taxation will be maintained. In other words, the rich, as persons with greater ability to pay, should bear the tax burden in a larger amount than the poor, who have low discretionary income and, accordingly, low ability to pay.
There are 4 types of progression.
With a simple rank progression, stages, or ranks, of the taxable base are allocated, and for each rank a tax salary is set in a fixed amount. For example, the first category is from 1 to 1000 rubles, the second - from 1001 to 5000 rubles, the third - from 5001 to 10,000 rubles, the fourth - from 10,001 to 15,000 rubles. etc. For each of these categories, the amount of tax is established. For example, for the first category - 1 ruble, for the second - 100 rubles, for the third - 500 rubles. etc.
The convenience of this method is the simplicity of calculating the amount of tax. It is enough to decide on the tax category and the amount of tax will be known.
The inconvenience of this system is obvious - the wider the boundaries of the categories, the greater the unevenness in the taxation of persons who receive income adjacent to different boundaries of the category. And slightly different incomes included in different categories (for example, 4999 rubles and 5001 rubles) have a significant difference in taxation. This system has been widely used in the past.
In modern conditions, such a system is practically not used, since when it is built, it is impossible to ensure progressiveness within the ranks. Moreover, the wider the scope of the digits, the less valid this scheme is, since the principle of equality in taxation is violated.
With a simple relative progression, categories are established and fixed proportional (both solid and interest) rates for these categories are applied to the entire amount of the tax base for each category and increase in size when moving from the lowest to the highest category.
A simple relative progression is used in the vehicle tax. According to Tax Code RF with bus engine power "up to 200 hp inclusive" transport tax paid at the rate of 10 rubles. with each horsepower, and with engine power "over 200 hp." - 20 rub. The owner of a bus with a 200 hp engine thus pays a tax of 2,000 rubles. (200 hp * 10 rubles). The owner of a bus with a 201 hp engine. pays tax in the amount of 4020 rubles. (201 hp * 20 rubles): this bus is included in the second category ("over 200 hp"). The increased rate applies to the entire increased base, not just part of it.
Unlike a simple bitwise progression for income or property included in one category, when using the simple relative progression method, the tax increases proportionally, but the same drawback remains - the sharpness of the transitions. In the considered example, with an increase in the tax base by 0.5%, the amount of tax increased by 2.01 times. Examples are known when, as a result of applying this method of taxation, a payer with a higher income after tax had less money left than a payer with a lower income.
To the greatest extent, the system of complex progression corresponds to the tasks of progressive taxation. It is this system that is most widely used today. As in other progression systems, in the compound progression system the tax base is divided into tax bands, but the rates for these bands are applied only to the part of the income received corresponding to this band. That is, the increased rate is applied not to the entire increased income, but only to its part exceeding a certain level.
A complex progression is also called a terrace progression or a cascade progression, although it provides a much greater smoothness of taxation than other types of progression. This smoothness depends on the number of tax categories and the gradual increase in the rate.
A striking example of this type of progression in the Russian tax system was the scale of taxation of individuals with income tax that was in force until 2001. The entire amount of the annual total taxable income of citizens was divided into 3 parts. The first part (up to 50,000 rubles) was taxed at a rate of 12%. The second part (from 50,001 to 150,000 rubles) - at a rate of 20% and the third part - (over 150,000 rubles) - at a rate of 30%. Currently, there are no taxes and fees in the domestic tax system that are levied on the basis of a complex progression.
In a number of cases, the actual progression in taxation is achieved not by establishing progressive tax rates, but by other methods. For example, for incomes included in different categories, unequal amounts of deductions can be established - large for low incomes and smaller for high ones. In this case, the tax base, and hence the tax, will change disproportionately. Progression can also be achieved by providing tax benefits to low-paid segments of the population, various deductions from the tax base, or, on the contrary, by introducing some other taxes in addition to income (additional, proportional, etc.). As an example, there are schemes operating in a number of Canadian provinces, where additional taxes increase the nominal progressivity of the main income tax grid (an additional tax of 10% is taken on income above 10,000 Canadian dollars).
Within the framework of taxation models, an independent direction is regressive taxation. Strictly speaking, regressive taxation can be seen as a variation of progressive taxation, but with a negative progression coefficient. With regressive taxation, the tax rate does not increase as the tax base grows, but, on the contrary, decreases. In its pure form, this method in modern economic practice is extremely rare. However, the Russian tax system, since 2001, has been using the regressive method of taxation when establishing a unified social tax. Of fundamental importance is the establishment for all taxpayers - employers of a single procedure for calculating the tax base for these payments, which provides for total amount income in the form of payments, remuneration and other income accrued in favor of employees. The reduction of taxes provided for by the Code, calculated on the volume of labor costs, is aimed primarily at stimulating the legalization of organizations' real expenses on the remuneration of employees, and on this basis expanding the base for taxing personal income tax and social tax.
However, if we consider not the nominal (marginal) tax rates specified in the relevant legislative acts, but economic, i.e. the ratio of the entire amount of tax paid to the entire income of the taxpayer, then among modern taxes you can find many regressive ones, including almost all indirect taxes - excises, value added tax, customs duties.
Consider the following example. The first taxpayer has an income of 15,000 rubles. and spends it entirely on the purchase of goods and services. The income of the second is 50,000 rubles, of which only 35,000 rubles. goods and services are purchased, and the remaining 15 thousand rubles. are sent to them for savings (for example, to an account with Sberbank). In the process of acquiring goods and services, the first person pays VAT in the amount of 2,700 rubles. (We will assume that the VAT rate for all goods is 18%). The second pays significantly more - 6,300 rubles. However, if we determine the economic tax rate and correlate the amount of tax paid with the total amount of income received, then for the first taxpayer it will be 18%, and for the second - only 12.6%.
Strictly speaking, the regressiveness of taxation by indirect taxes takes place in relation to non-taxpayers (which are enterprises and other legal entities), and the bearer of taxes - the population, i.e. goods consumers. Ceteris paribus, the lower the level of income of a person, a particular social group, the greater the share of indirect taxes in his income.
Another example of regressive taxation is VAT in Germany: if an entrepreneur receives an income of no more than 60 thousand marks in a calendar year, then he has the right to regressive taxation and contributes only 80% of the estimated VAT amount to the budget.
Also, the regressive method of taxation is used when establishing a scale of state duty rates for filing claims of a property nature with the courts. Thus, the higher the amount of the claim, the less percentage duties.
Taxes are a mandatory attribute of the existence of any state. Even W. Petty wrote that paying taxes should be as natural as eating or drinking. The experience of the development of civilization shows that paying legally established and justified taxes is indeed natural, while paying "abnormal" taxes is unnatural.
The whole problem lies in determining the boundary beyond which "normal" taxes become "abnormal". At present, economists operate with the A. Laffer curve, which rather schematically, but very clearly demonstrates this problem. However, economic science has not yet given clear calculations substantiating the curve itself and its numerical characteristics. The A. Laffer curve characterizes the general tax oppression, the general trend, making it impossible to move to the level of specific taxes. In order to ensure compliance with the principles of taxation and increase the tax morale of society, the state is forced to apply various methods of taxation.
Equal taxation is the simplest and most primitive, convenient taxation, but does not take into account the ability of the payer to pay the tax (i.e., the poor bear a greater tax burden), but nevertheless found in such a super-civilized country as Japan.
With proportional taxation of total income, the less wealthy payer bears a heavier tax burden than the more wealthy, since the share of free income is smaller, and the share of tax paid from this free income is higher. Most Russian taxes are based on the proportional method.
The common man is very pleased with the idea of progressive taxation. Thus, New Zealand has a highly developed social security system, which is complemented by free education, medical care and other services. The Social Security Act of 1938 provides for the protection of citizens in the event of their disability due to old age or illness, the payment of pensions to widows and orphans, and unemployment benefits. This system is funded by a progressive income tax.
This scheme (progressive taxation) looks fair - the richer, the more you pay. Regressive taxation is generally seen as "terrible arbitrariness."
But in practice, a progressive scale is nothing more than a powerful incentive to hide income. Regressive, on the contrary, it is beneficial to declare wealth with it. And if we ignore interest, it turns out that under the regressive scale, despite the seemingly lower percentage, the rich in absolute terms pay much more than they would pay under the progressive scale.
In 2000, the income tax, or personal income tax, was reformed, essential element which was the establishment of a unified interest rate tax at the level of 13%. The main goal of the reform was to reduce the nominal tax burden (the marginal rate of income taxation) in order to reduce tax evasion.
The result of the reform is an increase in income tax revenues in 2001 by more than 45% (23% in real terms) compared to 2000. In 2002, revenues increased by another 40% (about 20% in real terms). Among the reasons for this can be noted: the growth of nominal incomes of the population in connection with general increase prices; increase real income in conditions economic growth; increasing the income tax rate for taxpayers with low incomes from 12% to 13%; possible transfer of part of the income of 2000 to 2001 for the payment of income tax at a lower rate; transition to levying an income tax on the income of military personnel, etc. However, according to our hypothesis, a significant part of the increase in revenues was caused by an increase in the tax base due to a decrease in the scale of income tax evasion and an increase in the volume of declared income.
The formal transition from a progressive to a flat tax rate was supposed to lead to a decrease in the progressiveness of the income tax. But in an environment where high-income taxpayers have greater scope for income tax evasion, the formally progressive income tax scale in place prior to 2001 may have been de facto regressive. Assuming that the increase in revenues in 2001 was due in no small part to a reduction in tax evasion by high-income taxpayers, then the transition to a flat rate should be accompanied by an increase in the actual progressiveness of the income tax. In other words, the "vertical fairness" of the income tax should have gone up.
There is nothing surprising in the above, it has long been known. The only surprise is that the number of rabid fans of the progressive scale does not decrease from this.
1. Kulisher I.M. Essays on financial science. - Petrograd, 1919-S. 186.
2. Cherkaev D. Basic principles of the system of taxation and fees in Russia. - PJ 2000 No. 29.
3. “Taxes and taxation in Russia”, L.N. Lykova, “Delo”, Moscow, 2006.
4. "Taxes and taxation", O.V. Mandroshchenko, M.R. Pinskaya, "Dashkov and Co", Moscow, 2006.
5. "Taxes and taxation" A.V. Perov, L.V. Tolkulin, "Yurait", Moscow, 2007.
6. Shapkova E.Yu. Taxes and taxation: Tutorial. - 2nd ed., revised. and additional - M .: Publishing and Trade Corporation "Dashkov and Co", 2007.
7. Lectures by Bondareva N.A. in the discipline "Methodology, methodology and practice of tax calculation"
"Tax (fiscal) policy"
Na-lo-gi - obligatory deductions in favor of the go-su-dar-st-va with on-se-le-niya and pre-pri-i-ty. They must-ta-nav-li-va-yut-sya for-ko-nom, and all the me-ro-pri-i-tia, connected with their collection in a row, times-me-ra-mi sta-wok, op-re-de-le-ni-eat their co-li-che-st-va, na-zy-va-yut-sya on-lo-go-howl on -li-ti-coy. Is-it-riya on-lo-gov on-count-you-va-et more than 5 thousand years in wine-but-with-tey to contemporary collections). Taxes are a means of spending the state in the performance of its tasks and functions.
Is-it-riya on-lo-go-about-lo-zhe-niya in Rus-si na-cha-las with the people of Prince Ole-ha - not-upo-rya-to-chen- but the th gathering, yes, no prince-earth with a friend. In 945, Prince-gi-nya Ol-ga pro-ve-la an important re-form-mu - us-ta-no-vi-la fic-si-ro-van-noe on-lo-go- about-lo-same in the lands of the east-but-slav-vyan-sky tribes, introduced-la uro-ki (size-da-ni), in-go-with-you (me -s-that gathering-ra-yes), smoke (go-no-tsu on-lo-go-about-lo-same). So-bi-army on-lo-gi became special-ci-al-nye people - eat-tsy, wash-no-ki, sword-no-ki.
Go-su-da-re-vo-tyazh-lo - so name-no-wa-li in the Russian go-su-dar-st-ve the whole complex of de-gentle and on-tu-ral- nyh payments go-su-dar-st-vu.
Tax system includes a set of taxes, tax legislation, methods of calculation and forms of tax collection, methods of tax regulation and control.
Tax functions: fiscal -va before society), distributive or social social so-qi-al-nu (pe-re-ras-pre-de-le-nie to-ho-dov in favor of ma-lo -im-ing layers-s on-se-le-niya), stimulating (sti-mu-li-ro-va-nie eco-no-mi-che-s-koy de-i-tel-no-s- ti). They have an important meaning on-lo-gi for op-re-de-le-niya on-li-ti-ki go-su-dar-st-va in re-gi-o-nah . From that, ka-kie in the country on-lo-gi, for-wee-sit a lot. For example, if they are too you-with-ki, then pro-from-in-dit production, render just not-you-year-but.
1. fiscal function(from the Latin word fiscus - state treasury) was historically the first. And it is still the main one. Taxes must meet the needs of the state and local budgets. Taxes in Russia in last years provide more than 85% of budget revenue.
2. distribution function taxes. Some taxes are paid, others receive their fruits. Without this, no social programs can be implemented.
3. Stimulating function taxes is the use of the tax system as a tool to influence the economic behavior of producers and consumers. Used to stimulate tax incentives , for example, to increase investment activity, and reproductive taxes (charges for water consumed industrial enterprises, user fees natural resources, forest tax and tax on the reproduction of the mineral resource base) to ensure the rational consumption of resources.
Direct and indirect taxes. Direct taxes are levied explicitly on the income or property of citizens and enterprises. For example, personal income tax and corporate income tax. Direct taxes are also those that deal with past income: property tax, inheritance tax.
Other taxes we pay imperceptibly - buying goods and services. These taxes are included in the prices of goods and services, such as value added tax (VAT), excises, sales tax, all customs duties. it indirect taxes. Indirect taxes are paid to the budget by producers. Excise taxes - that is, taxes on certain goods and services - are widely applied, but excise taxes on alcohol, tobacco and luxury goods are best known.
AT developed countries about 2/3 of tax revenues are direct taxes, and in developing countries and countries with transition economy about 2/3 of tax revenues are indirect taxes. This is because indirect taxes are easier to collect. But indirect taxes are less fair. The share of indirect taxes in Russia was in the 1990s. more than 70%.
Progressive and regressive taxes. Progressiveness and regressivity of the tax understand differently. On the one hand, they are connected with tax arithmetic. If, as the taxable base grows, the tax rate increases, then we are dealing with a progressive scale. Otherwise, the scale will be regressive. If the tax rate is constant for any base, then such a tax has a proportional scale.
On the other hand, these concepts are related to the economic essence of taxes. The progressivity and regressivity of a tax for an economist is determined not by the nature of his scale in relation to the size of the taxable base, but in relation to the income of citizens. A progressive tax is a tax whose average rate rises as the taxpayer's income increases. A regressive tax has an average rate that decreases as the taxpayer's income increases, while a proportional tax has a constant average rate.
For example, indirect taxes are classified by economists as regressive, since, having bought the same thing, the rich and the poor paid the same tax in total, but the share of this tax will be different - more for the poor. Therefore, the more indirect taxes, the higher the degree of regressiveness of the tax system.
Trends in the development of tax systems. With the formation and strengthening of the middle class, the tax burden is increasingly shifted onto the shoulders of its representatives. The general trend is in broadening the tax base and reducing benefits. The goal is to reduce the tax burden while maintaining the overall volume of tax collection. Benefits are transferred from the tax sphere to the sphere of transfers, that is, direct payments to those in need.
Russian tax system complies with most "world standards". However, it also has its own peculiarities. First, a de facto proportional personal income tax with a very low rate of 13%. Secondly, the Russian tax system has a pronounced fiscal character, although for certain types of entrepreneurial activity, it is envisaged to stimulate production, innovation, and small business. Thirdly, budget revenues are largely made up of deductions from a small group of large and highly profitable enterprises.
Tax code established an exhaustive list of taxes. Other taxes cannot be introduced by regional and local authorities. The most important are the following taxes:
value added tax,
income tax,
excises,
payments for the use of natural resources,
personal income tax,
· customs duties,
corporate property tax.
These taxes provide most of the budget revenues.
Individual income tax. The main form of my foundation-new-no-go-on-lo-ha for citizens is yav-la-et-sya in-profitable, its rate in different countries is leb-year-Xia from 10 to 50%. Up-la-ta on-to-move-no-go-on-lo-ha - one of the obligatory-but-with-they-citizens, she is according to the me-s-tu work-bo-you, and on the basis of the personal on-lo-go-y dek-la-ra-tsy - do-ku-men-tov, which those should be presented in a special ve-house-st-in - on-lo-go-vuyu inspection. In this do-ku-men-te decrees-zy-va-yut-sya all the sums we received in those years (for example, go-but- ra-ry for books, you-full-n-nye-ra-bo-you, to-half-no-tel-nye for-ra-bots-ki not according to the basics-new-no-mu-s- that work-bo-you). If the citizen-yes-nin works-bo-ta-et only on one me-s-te and pack-la-chi-va-et on-to-go-tax with for -working plat-you, he doesn’t need to-yes-yes-on-lo-go-vu dek-la-ra-tion. In Russia, the rate on-to-go-no-go on-log-ha from citizens (fi-zi-che-with-persons) is 13%.
Accounting Russian enterprise monthly accrues this tax in the amount of 13% and deducts it from the salary and transfers it to the budget. If you had other income, then at the beginning of the year you need to fill out tax return. Thus, most of the tax is collected at the source, and the rest - by declaration. Individual income tax is also used to tax individual entrepreneurs.
The basis for calculating the tax is the total annual income. It includes payments from all jobs and other income: allowances, bonuses, stock dividends and other income. Income for taxation purposes consists of material benefits received by individuals from other persons (with the exception of the state and municipalities), as a result of labor and entrepreneurial activities, as well as received on other grounds and improving them financial situation. In order to move from income to taxable income, deductions must be deducted from it; documented expenses and the amount of benefits, if applicable. Exemptions are, for example, expenses for the maintenance of children and dependents in the amount of the minimum wage, or expenses for charitable purposes, or expenses for new construction up to 5,000 minimum monthly wages.
value added tax approved as the main one for EU member states. The introduction of VAT is one of the prerequisites for EU accession. It is currently used by about 50 countries.
Value added is defined as revenue minus the goods and services purchased by the enterprise. VAT at each stage of production is equal to the difference between the tax levied on the sale of products and the tax already paid on the purchase of raw materials, materials and services. Companies are tax payers.
Initially, in 1992, the VAT rate in Russia was 28% for almost all goods and services. Compared to other countries, it was significantly higher (Austria - 20%, England - 15%, Germany - 14%, France - 18.6%, Denmark - 22%, Sweden - 23.5%). However, this did not last long. In 1993, VAT rates in Russia were lowered. For food products (except for excisable goods) and some goods for children (clothes, school stationery, shoes and others) up to 10%. For other goods and services - up to 20%. Such rates were in effect for 10 years until 2004, when the rate dropped to 18%.
Na-lo-gom on cor-po-ra-tion (firms) about-la-ga-et-sya is not only a profit of pre-principles, but also a part of the costs (for example, a special tax pre- when you-i-tiya you-pay-chi-va-yut with the number-le-niya salary-pay-you with your co-work-no-kam). in Russia as a whole correspond to world practice. In the 1990s in Germany this tax was 36-50%, in Canada - 38-43.5%, Japan - 28-40%. Until 1994, the income tax rate for all enterprises was 32%. After it was reduced to 30%, and in 2001 - to 24%.
excises are special indirect taxes included in the price of certain goods. They are often referred to as "sin" taxes, meaning high stakes excise taxes on tobacco and alcohol. This, on the one hand, stimulates the reduction in the consumption of these goods, on the other hand, replenishes the treasury. In addition, excises are set, as a rule, on highly profitable products. For example, for the export of oil or jewelry. Excise taxes can be up to 90% of the selling price of the goods (for example, in the price of spirits in 1994). This tax is paid by enterprises that produce goods, and according to imported goods- suppliers of these goods.
Single social tax(ESN) came to replace a whole range of tax-like payments. The basis for its calculation is the wage fund, and the enterprise pays. The most important part This reform was the introduction of a regressive scale of this tax (see Tables 4-7). The more a company pays its employees, the lower the average tax rate. This should “bring out of the shadows” wages at many enterprises.
One hundred-yang-but increase-li-chi-va-et-sya in na-lo-go-about-lo-same-ni part of co-vein-nyh na-lo-gov is ak-qi -zy (on-lo-gi, as if hiding-va-yu-schi-e-sya in the price-not op-re-de-len-th-va-ditch, for example, in al- ko-gol-nyh on-pit-kah, ta-tank), ta-mo-women-nye-sh-li-na and some others. From that, how-to-is-right-but up-la-chi-va-yut-sya on-log-gi, for-wee-sit bla-go-so-hundred-I-nie all- go-shche-st-va - the level of me-di-tsin-sko-go service-va-niya, about-ra-zo-va-niya, pen-si-on-no-go providing, etc., etc. It is not a case, but in all countries, pre-du-s-mo-t-re-we are strict on-for-for those who co-know-tel-but for-no-zh-et your up-ho-dy and uk-lo-nya-et-sya from up-la-you to-lo-gov.
When you raz-ra-bot-ke on-lo-go-howl on-li-ti-ki go-su-dar-st-ven-nye op-re-de-la-ut, ka- kim na-lo-gam from-give pre-reading: direct or co-with-ven-nym, ka-ki-mi should be rates on-lo-go-about-lo -same. Pre-du-s-ma-t-ri-va-et go-su-dar-st-vo and op-re-de-len-nye on-lo-go-you benefits. For example, in a number of countries, those firms that spend money on charity, nie and so-qi-al-no-e provide-pe-che-nie, you-pu-s-ka-yut is important for the state-su-dar-st-va production (do-pu -with-tim, children's then-va-ry), in-lu-cha-yut are significant on-lo-go-vy benefits. In our country, not for-lo-go-go-vye benefits-you are dis-pro-st-ra-nya-yut-sya at the enterprise, using labor in -va-li-dov.
