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14. How is the level of well-being of the country's citizens measured?
The average standard of living of a country's population is determined by GDP per capita, which is equal to GDP divided by the country's population. Therefore, the following statements are wrong:
▪ The higher the population growth rate, the higher the level of well-being, all other things being equal.
▪ The higher country's GDP, the higher the level of well-being of citizens of this country.
▪ To compare levels economic development of a given country in different periods of time, nominal GDP should be used.
15. Always GDP growth indicates economic growth in the country?No. Economic growth is the long-term increase in real GDP, both in absolute terms and per capita. Knowing this definition of economic growth makes it possible to judge the fallacy of the following statements:
▪ Economic growth is any increase in real GDP.
▪ Economic growth is a long-term increase in nominal GDP.
▪ Economic growth is not related to population change.
Economic growth may be due to the fact that in the country there is an increase in the amount of resources and / or an increase in their quality. Extensive growth is due to an increase in the number of factors of production: it is an increase in the number labor resources; increase in the number of available natural resources; increase capital resources. Intensive growth is due to an increase in the quality of production factors: this is an increase in labor productivity; availability of higher quality natural resources; improvement of engineering and technology; improving the quality of management.
16. What happens in the country's economy in certain phases of the economic cycle?Business cycle are periodic fluctuations in business activity. The economic cycle has four main phases: rise, peak, decline, lowest point of recession (bottom). When the economy reaches the level of maximum business activity in the area of the peak, there is a period of overemployment and high inflation. In this state, the economy is "overheated".
During a recession, business activity begins to decline, down to the lowest point of the recession. As businesses close, unemployment rises. The area around the low point of the recession is called a crisis. It's a period of underutilization economic resources, high unemployment.
In the recovery stage, the economy begins to recover from the crisis, business activity grows until it reaches a maximum at the peak point. At the same time, employment is also growing, and unemployment, respectively, is decreasing.
17. What functions do money perform?Money is a special commodity, a universal equivalent. Money should be recognized as money by everyone. AT modern economy Money performs the functions of a means of circulation, a means of payment, a measure of value, a means of accumulation. The value of money is determined by the amount of goods and services that can be purchased with it. It is a mistake to think that the value of money is determined by the government.
18. What are the socio-economic consequences of inflation?Slows down with inflation the economic growth Since it becomes inaccessible for firms to purchase new, more advanced equipment, it is more profitable to keep outdated, but relatively cheap equipment, the old labor-intensive technology. Inflation accompanied by a fall in production is called stagflation. Inflation increases the risk associated with innovation, with long-term investments. Long-term projects and long-term loans become unprofitable. Growth bank interest hinders the development of production and leads to a further rise in prices.
Inflation also devalues the accumulated funds of enterprises and savings of citizens. Motivation for highly productive work is weakened, since the nominal growth of income is not associated with the costs and results of labor. The negative impact of inflation is especially strong on the poorest segments of the population. The result of all these processes is the aggravation of social contradictions in society, strikes, popular unrest, change of governments, coup d'état.
Not everyone and not always loses from unforeseen price increases. In some cases, it is possible to benefit from inflation. So, any person who receives a loan, pays for some services in advance at a fixed percentage, will win if the real price increase exceeds this percentage. The state also wins when it is in no hurry to index pensions, scholarships, salaries of state employees in accordance with the rate of price growth.
19. What are the goals monetary policy?Monetary (monetary) policy is a measure to regulate money supply in order to stabilize the economy. The Bank of Russia is the conductor of the state's monetary policy. Monetary policy is aimed at smoothing cyclical fluctuations: to increase business activity in the country's economy during a recession, and during an economic boom - to prevent high inflation, "overheating of the economy". Monetary policy goals: economic growth, full employment, price stability.
Fiscal (fiscal) policy is the activity of the state in the field of regulation public spending and taxation. The goals of the state's fiscal policy coincide with the goals of monetary policy, these are: economic growth, full employment, price stability.
To conduct fiscal policy, the state can use two tools: changing government spending and changing tax rates. During a recession, a stimulus policy is required, i.e. an increase in the country's actual GDP. During an economic boom, a contractionary policy is needed, that is, a reduction in the country's actual GDP.
Consider, as an example, how an incentive policy is implemented. The state can increase spending on goods and services: increase pensions, social benefits; may increase spending on public construction of housing, schools, hospitals, roads; can finance national projects for the development of health care, education, Agriculture, knowledge-intensive industries, etc. The reduction in tax rates will lead to the fact that the income remaining at the disposal of people, and net profit firms will increase. Accordingly, consumer spending and firm investment will be higher. In general, an increase in government spending and tax cuts will lead to an increase in GDP.
21. What system of taxation can reduce income inequality?Depending on what system of taxation is adopted in the country, the degree of stratification of society by income changes. So, progressive system raises the tax rate for highly paid citizens, thereby reducing the real income of this group of the population; at the same time, the tax rate for low-income citizens is lower, which increases their real income. Thus, a decrease in the degree of inequality in society is achieved. The regressive system of taxation has the opposite effect on the distribution of income of certain groups of the population. The proportional system of taxation does not change the ratio of income levels of individual groups of the population.
Let's look at an example task.
Exercise. Determine what type of tax system is adopted in this table: progressive, regressive or proportional?
It is a mistake to consider the presented scale proportional: in the first three lines the tax rate is constant - 10%, but in the fourth line a “step” appears: only 5% is charged from the poor. In general, the scale becomes progressive.
Answer: progressive.
22. What are the causes and consequences of globalization?Globalization is an increase in interdependence and mutual influence national economies; it is the gradual transformation of the world economy into a single market for goods, services, capital, labor and knowledge.
The causes of globalization are diverse: they are economic, scientific, technical, informational, organizational and socio-cultural reasons. Thus, the main factors accelerating globalization are: the openness of markets for goods and services, markets for factors of production, the unity of tools and methods for conducting economic policy, the development of high technology, the development of means of transport, communications and Internet technologies, the strengthening of the role of international economic organizations including transnational corporations.
The inconsistency of the globalization process:
▪ On the one hand, it leads to a more efficient distribution of resources between countries, the development of competition and the stimulation of scientific and technological progress. This contributes to the growth of the general welfare.
▪ On the other hand, globalization leads to a further increase in the uneven distribution of income, an increase in the technological backwardness of many countries. The dependence of countries on the situation on the world commodity and financial markets is growing, structural unemployment is growing due to the decline in the competitiveness of many sectors of national economies.
Thus, the judgment that the growth of openness of national economies has exclusively negative consequences is erroneous.
▪ social stratification and mobility
▪ social groups
▪ youth as a social group
▪ ethnic communities
▪ interethnic relations, ethno-social conflicts, ways to resolve them
▪ constitutional principles (foundations) of national policy in the Russian Federation
▪ social conflict
▪ types of social norms
▪ social control
▪ freedom and responsibility
▪ deviant behavior and its types.
▪ social role
▪ socialization of the individual
▪ family and marriage
2. What questions of this line are the most difficult?Most of the tasks aimed at testing knowledge on the named content elements do not cause any particular difficulties in performing. This is largely due to the fact that the concepts considered here are filled with content known not only from the lessons of social science, but also from personal social experience. Each person has a certain social status, he is connected by many invisible threads with other people, representatives of different social groups. The variety of these connections forms the structure of social relations.
Sociological science is a logically coherent and substantiated system of reliable knowledge about society as a whole. Therefore, for the correct answer to the examination questions, one social experience is clearly not enough, it is necessary to have the basics of scientific knowledge about society.
As already noted, some of the students in their answers replace scientific knowledge of phenomena and processes with worldly ideas about them. With regard to the social sphere, this primarily concerns the following issues: the variety of criteria for identifying social groups; social stratification and social inequality; types of social mobility; social norms and deviations in behavior.
3. Social groups: by what criteria are they distinguished?Recall that a social group is any set of people identified on the basis of a common socially significant criterion.
demographic criteria. Distribution of the population according to characteristics such as age (children, adolescents, youth, middle-aged people, the elderly); gender (men, women); marital status (married/married, divorced, widowed); marital status (single, married), etc.
ethnic criterion. It determines the belonging of a person to an ethnic group (tribe, nationality, nation).
Racial criterion. Unity of origin and areas of settlement, commonality of hereditary physical features allow us to distinguish three main (large) groups: Negroid, Caucasoid and Mongoloid races.
Settler criterion involves the allocation of social groups depending on the place of residence (townspeople, rural residents, etc.).
Depending on the type of labor activity that requires certain training and is usually a source of livelihood, they distinguish social groups according to professional criteria(doctors, teachers, architects, engineers, etc.).
By level of education distinguish groups of those who have, for example, primary, incomplete secondary, secondary or higher education etc.
In terms of size, number, as well as the nature of the relationship between members, social groups are divided into small and large.
A person, as you know, can be in several groups at once. This can be, for example, a family, a school class or a work team, a company of peers, etc.
4. Can the concepts of "social stratification" and "social inequality" be considered synonymous?This approach is erroneous: these concepts must be distinguished. Social stratification is understood as the location of social groups (strata, strata) in the social structure, taking into account, first of all, the size of income, level of education, access to power, prestige of the profession. Representatives of one stratum (stratum) usually have similar life opportunities, value priorities, and often consciously refer themselves to this group.
Social inequality means that between different groups (strata, strata) of the population there is uneven distribution income, power, education, scope and nature of rights, privileges and duties, prestige and influence. In other words, individual individuals, social strata, classes, being at different levels of the social hierarchy, have unequal opportunities to satisfy needs.
Thus, social stratification is a set of vertically arranged social strata. Inequality is the criterion by which we can place social groups in relation to each other.
5. What do we know about social roles?Among the tasks of the unified exam there are tasks related to the assimilation of the concept of "social role", with knowledge of typical for our time social roles person, for example:
Exercise. After the dissolution of the marriage, citizen K. continued to take car trips out of town with his son on weekends. This example illustrates the features
1) fulfilling a social role
2) compliance with the social norm
3) implementation of social policy
4) manifestations of social mobility
1.3 Experience of foreign scientists in revealing the foundations of progressive and regressive taxation
To consider ideas in the field of progressive and regressive taxation of foreign scientists - economists, we turn to general and particular theories of taxation. Undoubtedly, the founder of the origin of the theories of taxation is the economist of the classical school - Adam Smith. His scientific work in this area is of great importance. In his book An Inquiry into the Nature and Causes of the Wealth of Nations, he formulated the basic postulates of the theory of taxation. A. Smith's merit lies in the fact that he was able to theoretically substantiate the state's need for its own financial resources. “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, the citizens of the state must pay taxes necessary for the formation of public financial resources, which, in turn, are necessary for the state to perform its functions. However, in order for taxation to have a positive effect, it is necessary to comply with the rules of taxation. These rules were formulated by A. Smith and entered the history of science as "Adam Smith's four principles of taxation." The very first principle - the principle of justice - is that each taxpayer should participate in the financing of the state in proportion to their capabilities. At the same time, the size of the tax payment should change with the growth of the individual's income on a progressive scale. “There can be no imprudence in the fact that the rich should take part in the expenses of the state, not only in proportion to their income, but also a little higher.” The Russian tax system does not comply with the principle of justice, one of the four fundamental principles of scientific thought by the eminent scientist Adam Smith. In this case, it is not necessary to draw a conclusion about its effectiveness and objectivity. It is noteworthy that in this respect, Adam Smith turns out to be an associate of another no less famous scientist - Karl Marx. Supporters of progressive theory have always been the leading supporters of the socialist reorganization of society, and Karl Marx and Friedrich Engels in their Communist Manifesto even associated it with the destruction of private property and the building of socialism. To implement the "despotic intervention in the right of property" of the middle class, K. Marx proposes a program of "measures" of ten points. These activities will, of course, be different in different countries. However, in the most advanced countries, the following measures can be applied almost universally:
Theoretical defenders of the principle of justice in taxation appear very early, among them belonged, for example: Victor Riqueti, Marquis de Mirabeau - one of the founders of the theory of a single progressive income tax. Its essence was
in the collection of a single head tax from a variable salary according to the degree of prosperity of the payer. Jean Charles Leonard Simond de Sismondi, one of the representatives of the theory of proportional and progressive taxation, should also be mentioned. He believed that the richer the citizen, the more he owes his wealth to the state. A friend and colleague of K. Marx - Friedrich Engels was the founder of the theory of radical socialist orientation. The main task of this theory is as follows: it is advisable to introduce progressive taxation in order to radically change the distribution of national wealth. The theory of socio-political orientation characterizes the introduction of progressive taxation based on the interests of the bourgeoisie, since it should advocate for the introduction of progressive taxation, since it allows you to limit the growth of their income and, as a result, the fall in the rate of return on capital. To some extent, the thinker Thomas Hobbes adhered to this theory in his judgments. No less interesting are two more particular theories, namely the theory of general retribution and the theory of special retribution. The first is based on the idea of the advantages of progressive taxation, which oriented the activities of the state in favor of the wealthy segments of the population and the need for appropriate retribution on their part. The second argues for the need for progression in direct taxes as a kind of compensation for the impossibility of establishing it in indirect taxes. Proponents of these theories include the famous German statistician Ernst Engel. So, the rich have more leftovers in the budget to meet the necessary needs, not only absolutely, but also relatively. Meanwhile, the poor have nothing left to satisfy cultural needs, not to mention the incomplete satisfaction of physiological needs. On the basis of Engel's law, they came to the conclusion that "it is necessary to take where there is a large surplus." John Stuart Mill formulated the theory of equality of sacrifice, in which he substantiated the principle of progressive taxation. He believed that every citizen is obliged to deliver to the state a certain share of his income, in the form of which he would make a sacrifice equal to the sacrifice of other citizens, so that after paying the tax, citizens would remain in the same economic situation as they were before, before payment. This is the criterion of relative equality, by virtue of which the principle of taxation becomes the principle that the tax should represent the same value for each citizen, that is, the same sacrifice. The German economist Adolf Wagner is the ideologist of the socio-political direction, which saw progressive taxation as a means of leveling property inequality. In fact, progressive taxation came into practice under the pressure of the working class and the agrarians. The difference in views on proportional and progressive taxation is explained not only by the class affiliation of their representatives, but also by the content of the concept of solvency. Representatives of proportional taxation understood solvency as the income and property of the taxpayer, supporters of progressive taxation - such ability to pay, which is commensurate, on the one hand, with income and property status, and on the other hand, with deprivation and sacrifice, which should be the same for all payers. So, A. Wagner believes that the state, when taxing, should pursue not only fiscal, but also socio-political goals, mitigate inequality, influence in a certain way the distribution of property and income. Analyzing the opinions of the above-mentioned economists, it is important to note that progressive taxation will be beneficial for the country's economy only if it does not turn into a confiscation of the population's income. For a more complete reflection of information on this issue, it is necessary to note the criticism of progressive rates by some scientists. Thus, modern liberal economists are convinced that a progressive income tax slows down economic development. Modern liberal criticism of the progressive tax is built along several lines. First, liberals believe that progressive taxation is unacceptable because it dramatically increases the number of ways to avoid taxes. Secondly, the theorists of liberalism are convinced that a progressive tax hinders not so much the rich as those who get richer. In other words, we are talking about the fact that a progressive tax interferes with economic initiative, which ultimately turns into a slowdown in economic development. Stated simultaneously, these two arguments obviously contradict each other. Indeed, either a progressive tax promotes tax avoidance and thus increases economic activity, or it discourages it and leads to stagnation. As for regressive taxation, its study by both foreign and Russian scientists was reduced mainly to the concept and definition of the term "regression". At the same time, economists in many countries single out only one main positive feature of regressive taxation, namely, the result of this type of taxation under certain circumstances can be an absolute increase in tax collection. If we turn to the history of the tax system in Russia, we can trace the negative trend of introducing regressive taxation. So, a feature of indirect taxation is - regressive in nature - the lower the income, the greater part of it is the tax. Do not forget that it was indirect taxes that caused the greatest discontent, like the famous "salt riots".
Summing up the results of the first chapter of the course work, we summarize and highlight all the information received on progressive and regressive taxation. Firstly, the fact that scientists of world renown gave a positive assessment of progressive taxation in their judgments already speaks volumes. Namely, the tax system of any country is indirectly built on fundamental principles,
laid down at the time of the formation of taxation. One of these principles is the principle of justice. Why is the Russian tax system worse than the tax system, for example, in Germany? The fact that it does not comply with the principle of fair taxation. Secondly, the fears of many of the scientists we are considering that progressive taxation can lead to a slowdown in economic growth in the country are completely unfounded for Russia. And here's why - Russian oligarchs are in no hurry to invest their money in development innovative projects and science. After all, from investing in financial sector the positive effect is visible almost immediately, and investments in innovation require considerable time before a visible result appears. Thirdly, the theory of equality of the victim is quite interesting. The negative result of tax collection must be the same for any taxpayer, otherwise it will be contrary not only to the Tax Code, but also to the Constitution Russian Federation. Taxpayers are equal in their rights and obligations, in this case, why for some the payment of tax is an imperceptible, albeit unpleasant loss of part of the income, while for others it is an irreparable loss of funds and the further impossibility of a normal existence and the implementation of even primary needs? This is a significant error in the tax legislation of Russia, which is long overdue for correction.
2 Research of the most effective methods of taxation at the present stage of formation and development of the Russian economy
2.1 Comparative analysis of the legal framework governing regressive and progressive taxation in Russia and abroad
The progressive income tax rate is considered correct all over the world, it helps to smooth out inequality in society and redistribute income. At the time of the start of the tax reform in Russia, there was a progressive scale of income tax rates in accordance with the USSR Law of April 23, 1990 No. 1443-1 “On income tax on citizens of the USSR, foreign citizens and stateless persons”. This law came into force on July 1, 1990 and in article 8 established the tax rates for income tax, indicated in table 2.1.
Table 2.1 - tax rates income tax, 1990.
Taxable amount |
Tax amount |
From 101 to 150 rubles |
0 r. 29 kop. - 14 p. 70 kop.* |
From 151 to 700 rubles |
14 p. 70 kop. + 13% from the amount exceeding 150 rubles. |
From 701 to 900 rubles |
86 p. 20 kop. + 15% from the amount exceeding 700 rubles. |
From 901 to 1100 rubles |
116 r. 20 kop. + 20% from the amount, |
exceeding 900 rubles. |
|
From 1101 to 1300 rubles |
156 p. 20 kop. + 30% from the amount exceeding 1100 rubles. |
From 1301 to 1500 rubles |
216 r. 20 kop. + 40% from the amount exceeding 1300 rubles. |
From 1501 to 3000 rubles |
296 r. 20 kop. + 50% from the amount exceeding 1500 rubles. |
From 3001 r. and higher |
1046 p. 20 kop. + 60% from the amount exceeding 3000 rubles. |
* From 101 to 129 rubles - 29 kopecks for each accrued ruble; from 130 to 150 rubles - 30 kopecks
At the same time, the main payers of this tax were persons who received legal wages. Administrative and institutional conditions of reference economic activity in Russia are such that for high-income individuals on a progressive rate scale, the use of a range of tax avoidance options is much more beneficial than full compliance with tax obligations. Among such opportunities at the time of the start of the tax reform are the transformation of wages into interest on deposits and insurance payments, the disguise of income as corporate costs, the payment of labor in unrecorded cash, etc. As a result, income taxation was regressive at progressive tax rates. It was impossible to overcome this situation by increasing the degree of progressiveness of the income tax scale. The issue of reforming tax legislation was on the agenda back in 1997, when the draft tax code introduced by the Government of the Russian Federation. The practical implementation of the reform began with the adoption in July 1998 of the first part of the Tax Code. However, the actual reform of the procedure for calculating and levying specific taxes began to be implemented as the first chapters of the second part of the Tax Code were adopted, starting in 2000. Thus, Federal Law No. 118-FZ of August 5, 2000 “On the Enactment of Part Two of the Tax Code of the Russian Federation and Amendments to Certain Legislative Acts of the Russian Federation on Taxes” changed the tax rate on personal income. The second part of the Tax Code of the Russian Federation from January 1, 2001 established a single tax rate on personal income - 13%, the lowest in the world taxation practice. The introduction of a flat taxation scale was justified by the need to increase the level of tax collection, eliminate schemes for concealing real wages, and reduce the number of tax evaders. Supporters of the flat scale as the main argument for the achieved effect cite the figures for a significant increase in revenue from this tax in 2001-2002, that is, immediately after the adoption of the relevant law. According to the then Ministry of Taxes and Duties, the department was renamed the Federal Tax Service in 2004, in 2001 personal income tax receipts to the treasury increased by 46.7%. At the same time, according to Rosstat, the growth in real incomes of the population amounted to only 8.8%. That is, in the first year after the innovation, the result was, and significant - 37.9%. Table 2.2 shows the dynamics of tax revenues to the budget of the enlarged government of the Russian Federation for personal income tax in 2000-2006. both in real terms (in 1998 prices) and as a percentage of GDP.
Table 2.2 - Personal income tax receipts to the budget of the enlarged government of the Russian Federation in 2000-2006 (in real terms and in % of GDP)
Tax revenues in real terms (trillion rubles) |
|||||||||
Tax revenues as % of GDP |
|||||||||
The principles of taxation are implemented through methods of taxation. The theory of taxes knows four methods of taxation: equal, proportional, progressive and regressive.
At equal to method for each taxpayer is set equal amount of tax. An example is head taxation. Currently this species taxation does not apply.
At proportional Every taxpayer has the same tax rate. In other words, for any value of the tax base (B), the tax rate (T / B) remains unchanged (Fig. 2.3).
Rice. 2.3.
At progressive taxation with the growth of the tax base (B), tax rates (T / B) increase. Depending on whether the increase in the tax rate remains constant with an increase in the tax base function, increases or decreases, one speaks of an accelerating ( a), linear ( b) or slowing down (c) progression (Fig. 2.4).
Rice. 2.4.
At regressive taxation with the growth of the tax base (B), tax rates (T / B) are reduced. Depending on whether the growth of the average tax rate remains constant with a decrease in the function of the tax base, increases or decreases, one speaks of an accelerating (a), linear (b) or slowing down (c) regression (Fig. 2.5).
Rice. 2.5.
WE THINK FOR OURSELVES
Tax regression (degression) is typical mainly for indirect taxes, in particular, for VAT, sales tax, excises. AT economic sense these taxes are a surcharge on the price of a product, and buyers of the same product pay the same amount of tax. But the share of these taxes in the income of the taxpayer decreases with the growth of his income. The direct real taxes used in many countries are regressive. The regressive taxation system, on the one hand, provides the budget with guaranteed tax revenues, on the other hand, leads to an increase in inflation, a decline in production, and a narrowing of the domestic market.
Show the regressive nature of any tax (optional) levied at a proportional rate. The answer is best presented in the form of a graph.
PRACTICE EXAMPLES
The organizational and legal principles of building the tax system of the Russian Federation are reflected in Art. 3 NK:
It is not allowed to establish differentiated rates of taxes and fees, tax incentives depending on the form of ownership, citizenship of individuals or the place of origin of capital.
No one may be obligated to pay taxes and fees, as well as other contributions and payments that have the signs of taxes or fees established by this Code, not provided for by this Code, or established in a different manner than determined by this Code.
Compliance with the principles of taxation in the construction of the tax system of the state is designed to create conditions for motivating the activities of economic entities, regardless of the form of ownership, to stimulate entrepreneurial activity and labor activity of the population, to limit socially unjustified cash income individual citizens, to limit the growth of prices and incomes, taking into account inflationary balance, to ensure growth and strengthening of the revenue base of budgets budget system states.
Main participants tax legal relations are taxpayers. The Tax Code gives taxpayers a wide range of rights, and also imposes on them a certain range of duties. In addition to the taxpayer, there are entities such as tax agent, the representative of the taxpayer (legal and authorized) and the bearer of the tax.
The tax is considered established only when the taxpayers and the following elements of taxation namely: the object of taxation; tax base, tax period, tax rate, tax calculation procedure, tax payment procedure and terms. In necessary cases, when establishing a tax, an act of legislation on taxes and fees may also provide for tax benefits and the grounds for their use by the taxpayer.
When establishing taxes, they are guided by certain rules or principles of taxation. There are general (classical and fundamental) principles of taxation and organizational and legal principles for building a tax system. General principles are fundamental and universal for all countries, they contribute to the harmonization of taxation. The organizational and legal principles of taxation are intranational, they are the basis of the tax system of the state, thanks to them the interaction of its structural elements is ensured.
The principle of fair taxation is implemented through taxation methods. The historical development of taxation has led to the formation of four methods of taxation: equal taxation, proportional taxation, progressive taxation and regressive taxation.
Social equity in taxation is often associated with income tax progressivity. We define progressivity in terms of the proportion of income an individual pays in taxes,
Income Paid in Taxes / Earned Income = R/Y, (7.6)
where R is the personal income tax that the individual pays and Y is his pre-tax income. For a progressive tax, the share of income paid as a tax in formula (7.6) increases with income. An income tax is said to be regressive if the share of income paid as tax decreases as income increases. At proportional taxation the share of income paid as tax remains constant.
In order to satisfy the Ramsey rule, the income tax must be regressive. We have already seen that if a low-income person has fewer opportunities to replace his work time with leisure than a person who is better off, then according to the Ramsey rule, a lower income will be taxed more heavily.
Principles of socially fair taxation
"Pch (IV
Let's digress from the Ramsey rule and consider the situation in which there is no excess tax burden, which means that there are no efficiency losses from taxation. In the absence of these losses, we can focus on the goal of achieving socially fair taxation.
There are two principles of socially fair taxation - horizontal justice and vertical justice. Horizontal equity, or horizontal equity, requires that people with the same income and the same characteristics (marital status, dependents) pay the same taxes. Vertical justice requires that people with different incomes make the same sacrifices by paying taxes14. Horizontal justice implies “the same treatment of the same people” and therefore excludes arbitrary discrimination in the field of taxation. Vertical justice means equal treatment of unequal people.
To get an idea of vertical equity, consider an individual who earns $2,000 a month. This income can be divided into a first part of $1,000 and a second part of $1,000. Suppose the government levies a tl% tax on the first $1,000 and a tl% tax on the second $1,000. It wants to consider both parts of the income. “equally” in terms of taxation. In view of the decreasing marginal utility of income, the personal benefit (utility) from the first $1,000 is greater than from the second. If the same tax rate is applied to both parts of income, the taxpayer's losses from the tax on the first part will be greater than from the tax on the second.
It follows from this that in order to equalize the level of losses caused by taxes levied on both parts of income, it is necessary to make the tax rate on the first $1,000 lower than on the second. In other words, the income tax structure should be progressive.
Now let's take two people, one of whom earns $1,000 per month, and the other earns $2,000 per month. People who spend the same income receive the same utility. Because these two people have different incomes, we apply the “treat different people equally” or vertical equity rule to determine the amount of taxes each person must pay. Vertical equity requires the establishment of a progressive tax structure. Both pay tax at the same rate /, on the first installment of $1,000, and the person who earns an additional $1,000 pays more high rate/2 for the second part of $1000. It turns out that we have two "tax categories". The same principle of progressive tax rates applies to higher incomes, for which there are additional tax brackets. Income tax progressivity is achieved by increasing marginal tax rates for different tax brackets as personal income.
s IGIOGO-.G i
14 In Chapter 6, we noted that these principles of social justice limit the redistribution of income that can take place in favor of a minority if the majority votes for it. "v" -
A More Formal Definition of the Vertical Equity of Progressive Taxation
To further support that vertical equity implies a progressive tax, it should be noted that the purpose of an income tax is to tax the benefit (or utility) that a person derives from spending his income. Again, we divide the income into two parts. Let us define the benefit (utility) from the first part of the income as B(Y,), and the benefit from the second part of the income - as B(Y2). Thus, Y( is the first $1,000 of income, and Y2 is the second $1,000. total amount taxes received by the state from two parts of income is equal to:
R = tlB(Yl) + t2B(YJ. :yzn (7.7)
For any given amount of tax receipts R
dR = 0 = tiMB.dY, + t2MB2dY2, (7.8)
ill i "foq
where
dV(Y,)/dU, = MV(Y,), dV(Y2)/d Y2 = MV(Y2).
In the case when the income in expression (7.8) is at a constant level, we have: dYt = - dY2, from formula (7.8) it follows:
1^2 = MB(Y2)/MB(Y,). "-mmwnnnyavchin k. (7 9)
Since the marginal utility of income decreases as income increases:
MB(Yl)>MB(Y2), (710)
with respect to any given amount of tax revenues received from given personal incomes, formulas (7.9) and (7.10) imply that
hThus, tax rates should be higher for more high level income, i.e. the tax structure should be progressive.
The emergence and development of taxation
1. What was the original form of tax:
a) land tax;
b) a general tax;
in ) sacrifice
2. In which of the ancient states did the tax system already exist:
a) Ancient Greece;
b) Ancient Egypt;
c) Ancient Rome
3. In which of the ancient states the payment of taxes was voluntary:
a) Byzantium;
b) Ancient Russia;
c) Ancient Greece
4. Who collected taxes in ancient states:
a) tax officials;
b) tax-farmers;
c) a commission under the Ministry of Finance?
5. In which of the ancient states taxes were not levied in peacetime:
a) Ancient Russia;
b) Ancient Egypt;
c) Ancient Rome
6. What tax was the most burdensome in Ancient Russia during the invasion of the Tatar-Mongol yoke:
a) stamp duty;
b) the “exit” taken from every male soul and head of livestock;
c) "sokha"?
7. Under what Russian emperor / empress was the per capita tax introduced:
a) Catherine II;
b) Alexander I;
c) Peter I
8. Under what Russian emperor / empress did the phased abolition of the per capita tax begin:
a) Peter I;
b) Alexander III;
c) Catherine II?
9. What taxes took the most specific gravity in the treasury Russian state under Peter I:
a) straight lines;
b) indirect;
c) are both direct and indirect equivalent?
10. How did it affect the revenue side Russian treasury replacement of wine taxation with drinking excises:
a) income has not changed;
b) income increased;
c) income has decreased?
11. What tax reforms were carried out during the reign of Alexander II:
a) drinking excises were introduced;
b) the per capita tax has been increased;
c) increased land tax rates
12. When the per capita tax was abolished in Russia:
b) in the 19th century;
13. What is the contribution of the Minister of Finance SU. Witte in reforming the taxation system in Russia:
a) an attempt was made practical implementation the principle of proportionality of taxation;
b) wine farmings were replaced by drinking excises;
c) special bodies have been established to ensure control over the collection of taxes?
14. What function was inherent in taxes in ancient states:
a) stimulating;
b) regulatory;
c) fiscal
Tax elements
1. Tax is:
a) mandatory payment levied from legal entities and individuals;
b) obligatory individual payment collected from legal entities and individuals;
c) mandatory individual gratuitous payment,
collected from legal entities and individuals in order to form public finances.
2. Which of the following elements of taxation is not mandatory when establishing a tax:
a) the tax base;
b) tax rate;
c) tax breaks
3. The tax rate is:
a) a percentage of the object of taxation;
b) value tax accruals per unit of the tax base;
c) a fixed amount from the object of taxation.
4. Which of the methods of tax payment involves the introduction of tax into the budget of the corresponding level before receiving income:
a) at the source of payment;
b) by declaration;
c) when the tax is calculated by the tax authority
5. progressive taxation- this is:
a) a decrease in the tax rate with an increase in the tax base;
b) an increase in the tax rate with an increase in the tax base;
c) when the tax rate does not change.
6. When the payer and the bearer of the tax are one person:
a) with indirect taxation;
b) with direct taxation;
c) never are?
7. The tax base- this is:
a) an item subject to taxation;
b) cost, physical, other characteristics of the object of taxation;
c) the period of time after which the obligation arises to calculate and pay tax.
8. The obligation to pay tax arises if:
a) the tax rate and the tax period have been established;
b) objects of taxation and tax benefits are established;
c) taxpayers and all elements of taxation are established.
Tax classification
1. What tax should the transport tax be attributed to according to the level of establishment:
a) to the local
b) federal;
c) regional
2. Which tax should be attributed to income tax, depending on belonging to the budget level:
a) to fixed;
b) regulating;
c) a tax with a percentage (proportional) tax rate?
3. How taxes are classified depending on their use:
b) federal, regional and local;
c) general and special;
a) direct and indirect
4. Tax on the property of individuals, depending on the tax rates, includes:
a) to a tax with a fixed rate;
b) tax with a progressive interest rate;
c) tax with proportional interest rate.
5. Land tax:
a) is fully credited to the local budget;
b) distributed between the local and federal budgets;
c) is distributed between the federal and regional budgets.
6. Value added tax is charged:
a) from legal entities;
b) from individuals;
c) from legal entities and individuals.
7. How taxes are classified depending on the level of power that establishes them: a) taxes with a fixed and interest rate;
b) direct and indirect;
c) federal, regional and local
8. What tax does the single social tax depending on belonging to the budget level:
a) fixed;
b) regulating;
c) tax with a fixed (regressive) tax rate
9. Special taxes include: correct answer (ESKhN, USN, UTII)
a) income tax and corporate property tax;
b) tax on income and property of individuals;
c) transport tax, unified social tax.
10. How taxes are classified depending on belonging to the budget level:
a) direct and indirect;
b) general and special;
in ) fixed and regulating
Tax functions
1. The regulatory function of taxes allows the state to:
a) ensure the replenishment of the budget;
b) stimulate entrepreneurial activity;
c) regulate economic processes inside the country.
2. What tax is the disciplinary function of the tax associated with:
a) with a single social tax;
b) with a single agricultural tax;
c) with a single tax on imputed income
3. What element of taxation is most often used by the state to implement a disincentive function:
a) tax relief;
b) tax rate;
c) tax period?
4. When implementing the stimulating function, the state:
a) stimulates economic growth within the country;
b ) controls the efficiency of financial activities
business entity;
c) controls the replenishment of the state budget.
5. How many functions can be inherent in one tax:
a) only one function is always inherent in the tax;
b) the tax has only two functions;
c) a tax may have more functions
6. What problems can be solved using taxes:
a) only economic;
b) only social;
c) economic, social, environmental, etc.
7. The implementation of the incentive function of taxes is achieved through:
a) tax cuts
b) tax increases;
c) abolition of tax benefits.
8. Which of the presented tax functions are fundamental:
a) disciplinary and stimulating;
b) fiscal and stimulating;
c) regulatory and control?
9. When implementing the fiscal function, the state:
a) stimulate entrepreneurial activity;
b) ensures the filling of the budget;
c) regulates economic processes within the country.
10. The appearance of a disciplinary function of the tax is associated with:
a) with the need to discipline taxpayers;
b) with the need to discipline employees of customs authorities;
c) with the need to discipline employees of tax authorities.
tax burden
1. What level tax burden is the limit according to the theory of taxation:
a) 10% of income;
b) 80% of income;
c) 30% of income
2. What does the indicator of the tax burden on the country's economy reflect:
a) the share of the company's revenue withdrawn in the form of taxes;
b) part of the country's GDP redistributed through taxes;
in) share of the company's profits withdrawn in the form of taxes?
3. What is the tax burden on an employee:
a) personal income tax rate;
b) the income tax rate;
c) the rate of the unified social tax?
4. Which of the indicators of the tax burden on the enterprise is the most reliable:
a) the ratio of taxes paid to the company's revenue;
b ) the ratio of taxes paid to value added;
c) the ratio of taxes paid to the newly created value?
5. What general disadvantage inherent in all indicators characterizing the tax burden on the enterprise:
a) profit is part of the company's income;
b) revenue includes the income of the enterprise, but is not it;
c) when calculating the indicators of the tax burden, it is impossible to take into account the degree of tax shifting to the final consumer?
6. What relationship was established by A. Laffer between the tax rate and tax revenues:
a) an increase in the tax rate always leads to an increase in tax payments;
b) an increase in the tax rate always leads to a reduction in tax revenues;
c) an increase in the tax rate leads to a reduction in tax revenues only if it has exceeded its optimal value?
7. The actual level of the tax burden on the Russian economy is:
b) 30%;
c) much higher than 30%.
8. According to official statistics, the tax burden on the Russian economy is:
a) 54.3%;
9. The indicator of the tax burden on the country's population reflects:
a) the share of the country's GDP redistributed through taxes;
b) the share of the employee's income withdrawn in the form of income tax;
c) the share of the income of the population collected in the form of taxes.
Principles of taxation
1. How many principles of taxation were developed by A. Smith:
A) 7 principles;
B) 4 principles;
C) 10 principles.
2. Why tax principles, developed by A. Smith, were corrected by the German economist A. Wagner:
A) did not reflect the interests of taxpayers;
B ) did not reflect the interests of the state;
C) did not reflect the interests of either the state or taxpayers.
3. which of the principles of taxation reflect the interests of the state:
A) the principle of certainty;
B) the principle of convenience;
C) the principle of mobility of taxation.
4. What is the principle of universalization of taxation:
A) paying taxes should be convenient;
B) all citizens must pay taxes in proportion to their income;
C) there should be no differentiation of taxes on territorial, national and other grounds
5. What is the principle of transparency of taxation:
A) the same object must be taxed only of one type and only once for the period established by law;
B) all tax laws must be officially published;
C) tax rates should stimulate entrepreneurial activity.
6. What is the principle of tax priority:
A) tax laws should take precedence over other laws governing tax relations;
B) taxes should be sufficient to cover government spending;
C) It should be convenient for taxpayers to pay taxes.
7. What is the principle of proportionality of taxation:
A) taxes should serve as a source of covering government spending and at the same time stimulate economic growth;
B) the cost of collecting taxes should not exceed tax revenues;
C) after paying taxes, the taxpayer must have enough money to live on.
8. What is the principle of the legislative form of establishing a tax:
A) the state should have the right to abolish old and introduce new taxes;
B) the time, place and method of tax payment must be known to the taxpayer in advance;
C) the requirement to pay the tax must follow from the law.
9. Whose interests should be taken into account by the state when building an effective taxation system:
A) the state
B) taxpayers;
C) the state and taxpayers.
10. What is the principle of tax adequacy:
A) all citizens must pay taxes in proportion to their income;
B) taxes should be sufficient to cover the costs of the state;
C) after paying taxes, citizens should have enough money to live on.
11 Which principle states that the cost of collecting taxes should not exceed the tax revenue:
A) the principle of equality and justice;
B) the principle of elasticity;
C) the principle of economy.
12. The implementation of the principle of justice is largely achieved through:
A) progressive taxation;
B) proportional taxation;
C) regressive taxation.
State tax policy
1. Which type of tax policy involves reducing the tax burden with a simultaneous reduction in social programs:
A) the policy of maximum taxes;
B) reasonable tax policy;
C) the policy of high taxes and the growth of social programs.
2. The subject of tax policy is:
A) the state
B) taxpayers;
C) tax agents.
3. Tax policy applies to:
A) to direct methods of state regulation of the economy;
B) to indirect methods of state regulation of the economy;
4. At the beginning of market reforms in Russia, the following was carried out:
A) reasonable tax policy;
B) the policy of maximum taxes;
C) a policy of high taxes.
5. Increasing the level of economic development of the country's economy refers to:
A) to economic goals tax policy;
B) to the international goals of tax policy;
C) to the social goals of tax policy.
tax mechanism
1. Tax regulation - :
A) an economically sound system of tax revenue forecasts, taking into account real economic conditions;
B) a system of economic measures of operational intervention in the course of reproductive processes.
2. The principal approaches to the regulation of tax relations in Russia are determined by:
B) the laws of the constituent entities of the Russian Federation, adopted in accordance with the Tax Code of the Russian Federation;
B) laws municipalities adopted in accordance with the Tax Code of the Russian Federation.
3. Purpose tax planning- this is:
A) balancing the interests of the state, business entities and citizens;
B) analysis of tax revenues, determination of trends and factors of their changes;
C) implementation of a set of measures aimed at increasing the collection of taxes.
4. Which of the elements of taxation is most often used for regulatory purposes:
A) tax breaks;
B) tax rates;
C) tax penalties.
VAT
1. VAT payers are not recognized:
A) organizations that have the status of a legal entity and carry out industrial and commercial activities;
B) individuals, individual entrepreneurs;
C) individuals, citizens.
2. Exemption from the obligations of a VAT payer is granted if:
A) the amount of revenue excluding VAT for six months did not exceed 2 million rubles;
B) the amount of revenue excluding VAT for three consecutive calendar months did not exceed 2 million rubles;
C) the amount of revenue excluding VAT for three consecutive calendar months did not exceed 3 million rubles.
3. At a rate of 0% taxed:
A) sale of goods for children;
B) transportation of passengers by public transport;
C) the sale of goods for export.
4. If the monthly revenue is more than 2 million rubles, then VAT is paid:
A) quarterly
B) monthly;
C) after 181 days.
5. The objects of taxation include the sale of goods (works, services):
A) on the territory of the Russian Federation, including on a gratuitous basis, the performance of construction and installation works for own consumption;
B) both on the territory of the Russian Federation and abroad, the performance of construction and installation works for own consumption;
C) on the territory of the Russian Federation, the transfer on a gratuitous basis of fixed assets to public authorities.
6. Operations subject to VAT include:
A) services for the rental of audio and video media from the funds of cultural institutions;
B) realization of religious literature;
C) transfer of goods (works, services) for own needs.
7. Subject to transfer to the budget:
BUT ) the difference between VAT received and paid;
B) the amount of VAT received from buyers;
C) the amount of VAT in the cost of purchased goods.
8. Estimated rates are applied when:
A) withholding VAT by tax agents;
B) using the VAT exemption;
C) the use of VAT exemptions.
9. when selling goods (works, services) free of charge:
a) VAT is not charged;
B) the transferring party is recognized as a VAT payer;
C) the receiving party is recognized as the payer.
10. Taxation at a rate of 10% is carried out upon the sale of the following goods (works, services):
A) flour, bread, salt, sugar;
B) building materials;
C) works (services) for support, transportation, loading of goods exported from Russia.
11. The following rates are set for VAT:
B) 0, 10, 18%;
12. tax period recognized for VAT:
a) calendar month
B) quarter;
C) quarter or month, depending on the amount of proceeds from the sale.
13. The tax base for calculating VAT in the course of construction and installation works for own consumption are:
A) the costs of the taxpayer in the implementation of these types of work;
B) the cost of materials used for these types of work;
C) the value of the property used for these types of work.
14. Transportation of passengers by fixed-route taxi:
A) is not subject to VAT;
B) subject to taxation at a rate of 0%;
C) is subject to taxation at the rate of 18%.
15. In what case is it unprofitable to receive VAT exemption:
A) buyers are VAT payers;
B) the buyers have received a VAT exemption;
C) buyers carry out transactions that are not subject to VAT.
16. The moment of determining the tax base for VAT when selling goods (works, services) is:
A) the moment of shipment of goods (works, services);
B) the moment of payment for goods (work, services);
AT) the earliest time to come.
17. VAT in the cost of purchased goods (works, services) is subject to deduction from the budget, subject to the following conditions:
A) only payment for goods
B) only payment and registration of goods;
C) payment, registration, availability of an invoice, use for the production of taxable products.
18. The moment of reimbursement of the amount of VAT from the budget for advances received is:
A) shipment of goods on account of the advance payment received;
B) receipt of the next advance payment;
C) the sale of goods.
income tax
1. Are not payers of income tax:
a) insurance companies;
b) organizations applying the simplified taxation system;
c) foreign organizations that have income from sources in the Russian Federation.
2. The composition of non-operating income for tax purposes includes:
a ) property received within the framework of target financing;
b) profit of previous years, revealed in the reporting period;
c) property received as a contribution to the authorized capital of the organization.
3. Non-operating expenses include:
a) the cost of banking services;
b) single tax on imputed income for certain types of activities;
c) donated property.
4. Penalty under a business contract, due to the order, is recognized as income:
a) only on the date of recognition of the penalty by the debtor;
b) on the date of receipt of funds to bank accounts or the cash desk of the enterprise;
c) on the date of recognition of the penalty by the debtor or the court.
5. Expenses are recognized:
a) documented expenses of organizations;
b) costs expressed in monetary terms;
c) justified, documented, economically justified costs
6. Depreciable property includes:
a) property with a term beneficial use more than 12 months and the initial cost is more than 20,000 rubles;
b) property with an initial cost of more than 10,000 rubles, regardless of the useful life;
c) property with a useful life of more than 12 months, regardless of the initial cost.
7. For the purpose of taxation of profits, depreciation shall be charged by the following methods:
a) only linear;
b) only non-linear;
c) linear or non-linear at the choice of the organization.
8. K \u003d (1 / n) * 100
a) the depreciation rate under the straight-line method;
b) depreciation rate with a non-linear method;
c) the amount of accrued depreciation.
9. In federal budget Income tax is credited at the rate:
a) 6.5% of the amount of income tax;
b) 17.5% of the amount of income tax;
c) 13.5% of the amount of income tax.
10. The tax period for income tax is recognized:
a) calendar month;
b) quarter, half year, 9 months;
c) calendar year.
11. The standard for representation expenses for the purpose of taxation of profits is:
a) 1% of revenue;
b) 4% of the wage fund;
c) 10% of the proceeds.
12. For the purpose of calculating income tax, court costs and arbitration fees refer to:
a) other expenses associated with production and sale;
b) non-operating expenses;
c) expenses not deductible for tax purposes.
13. Expenses for certification of products and services for tax purposes:
a) are accepted in the amount of actual expenses;
b) are accepted within the limits established by the regional authorities;
c) are not included in expenses.
14. The cash method for determining income and expenses is entitled to be used by organizations whose average for the previous four quarters did not exceed the amount of proceeds from the sale of goods (works, services) for each quarter:
a) 3 million rubles;
b) 5 million rubles;
c) 1 million rubles.
15. Recognition of income and expenses on an accrual basis occurs:
a) in the reporting (tax) period in which they took place;
b) in the reporting (tax) period when they took place and payment was made;
c) in the reporting (tax) period when the payment was made.
16. The tax base is reduced by the amount of losses of previous periods:
a ) actually incurred losses in the amount of the tax base of the current year;
b) actually incurred losses, but not more than 50 5 of the tax base of the current year;
c) actually incurred losses, but not more than 30% of the tax base of the current year.
17. The following rates are established for income tax depending on the type of income:
a) 24.20.15.10.6%;
b) 24.18.15.0%;
c) 20.9.10.0.15%.
18. Quarterly advance payments on income tax have the right to pay:
a) all organizations
b) all organizations whose sales income did not exceed an average of 1 million rubles in the previous four quarters;
c) all organizations whose sales income did not exceed an average of 3 million rubles in the previous four quarters.
19. Monthly advance payments of income tax are paid to the budget:
a) before the 10th day of each month;
b) before the 15th day of each month;
c) before the 28th day of each month.
20. Income received Russian organization from sources outside the country, when calculating the taxable base for income tax:
a) are taken into account in full, taking into account expenses;
b) are not taken into account;
c) are taken into account in full, taking into account expenses, but the amount of tax is reduced by the amount of tax paid abroad.
personal income tax
1. An individual is recognized as a tax resident of the Russian Federation:
a) actually located in its territory and receiving income in total for more than 183 days in a calendar year;
b) actually located in its territory and receiving income in total for less than 183 days in a calendar year;
c) a citizen of the Russian Federation.
2. The following shall be recognized as payers of tax on income of natural persons:
a) citizens of the Russian Federation;
b) citizens of the Russian Federation residing on the territory of the state for more than 100 days;
c) individuals who are tax residents of the Russian Federation, as well as individuals who receive income from sources in Russia.
3. If different rates are established for each type of income received by a taxpayer, then the tax base is determined by:
a) the maximum rate;
b) average rate;
c) each type of income separately.
4. If by decision of a court or other bodies, by order of a taxpayer, deductions are made from his income, then such deductions:
a) reduce the taxable base;
b) do not reduce the taxable base;
c) reduce the taxable base if the taxpayer has dependents.
5. Income of individuals in the form of interest received on deposits in foreign currency on the territory of the Russian Federation, if the rate:
a) does not exceed 5%;
b) does not exceed 6%;
c) does not exceed 9%.
6. Expenses for the maintenance of a student with a family:
a) do not reduce the taxable base of the parents if he lives separately from his parents;
b) reduce the taxable base of each of the parents;
c) reduce the tax base of each parent if the wife is also a student.
7. Tax deduction in the amount of 600 rubles. applies to taxpayers for each child aged:
a) under 18 years of age;
b) up to 24 years;
c) up to 18 years of age, as well as for each full-time student under the age of 24 years.
8. The treatment of an individual was paid for by the employer. Social tax deduction:
a) provided to the taxpayer;
b) is not provided to the taxpayer;
c) provided to the taxpayer in the amount of 50% of the cost of treatment.
9. When selling a residential house, a property tax deduction is provided in the amount received from the sale, if the house was owned by the taxpayer:
a) less than three years;
b) five years or more;
c) more than three years.
10. If in the tax period the property tax deduction was not used in full, then its balance:
a) cannot be carried over to subsequent tax periods;
b) can be carried over to the next ten tax periods;
c) can be transferred to subsequent tax periods until its full use.
11. The tax rate of 35% is set for the following income:
a) received individuals who are not tax residents of the Russian Federation;
b) received in kind;
c) calculated in the form material gain from savings for the use of borrowed funds.
12. Payment of tax additionally assessed on the declaration is paid by an individual entrepreneur:
c) within 15 days after the date set for the filing of the declaration.
13. tax return are not required to submit to the tax authority:
a) individual entrepreneurs;
b) individuals receiving winnings;
c) individuals applying for social deductions.
14. The tax rate of 13% is set for income:
a) only a citizen of the Russian Federation;
b) tax residents of the Russian Federation, except for winnings, prizes, dividends, savings on interest when taxpayers receive borrowed funds;
c) only foreign citizens.
15. The tax period for personal income tax is set as:
a) calendar month;
b) calendar quarter;
c) calendar year.
16. The system of rates for personal income tax:
a) proportional;
b) progressive;
c) regressive.
17. The cost of the apartment donated by the daughter's parents:
a) subject to taxation;
b) subject to taxation, but only to the extent exceeding 1 million rubles;
c) is not taxable.
18. Income from savings for the use of borrowed funds arises from an individual if:
a) the interest at which the borrowed funds are issued is more than 2/3 of the refinancing rate of the Central Bank of the Russian Federation;
b) the interest for which the borrowed funds are issued is less than 2/3 of the refinancing rate of the Central Bank of the Russian Federation;
c) the interest for which the borrowed funds are issued is equal to 2/3 of the refinancing rate of the Central Bank of the Russian Federation.
19. The limit on the social deduction for charity is:
a) 35% of the amount of the amount of the declared income of an individual;
b) 25% of the amount of the amount of the declared income of an individual
c) 605 of the amount of the amount of the declared income of an individual.
20. Size social deduction for education when teaching a child in full-time education under the age of 24 is:
a) in the amount of actual costs, but not more than 35,000 rubles;
b) in the amount of actual costs, but not more than 50,000 rubles;
c) in the amount of actual costs.
21. how many times during the year individual entrepreneurs make advance payments on personal income tax:
c) 3 times.
22. At what rate are taxed income from sources in Russia received by non-residents of the Russian Federation:
b) 30%;
excises
1. Payers of excise are recognized:
a) only organizations that carry out operations with excisable goods;
b) organizations and individual entrepreneurs carrying out operations with excisable goods;
c) organizations and individual entrepreneurs carrying out operations with excisable goods, as well as persons moving goods across the customs border of the Russian Federation.
2. Excisable goods are:
a) perfumery and cosmetic products;
b) tobacco products;
c) veterinary drugs.
3. The certificate of registration of a person performing transactions with petroleum products is issued:
a) only to organizations engaged in the production and wholesale of petroleum products;
b) organizations and individual entrepreneurs engaged in the production and wholesale of petroleum products;
c) organizations and individual entrepreneurs engaged in the production, wholesale and retail sale of petroleum products.
4. Fixed excise rates are calculated:
a) in % of the cost;
b) in absolute amount +% of the cost;
c) in absolute terms.
5. The certificate when performing operations with oil products is issued:
a) tax authorities;
b) the Ministry of Finance of the Russian Federation;
c) customs authorities.
6. The main requirement for obtaining a certificate when performing transactions with petroleum products is:
a) availability of capacities for the production of petroleum products;
b) availability of capacities for the production, storage and distribution of petroleum products;
c) availability of capacities for storage of petroleum products.
7. The tax period is recognized:
a) quarter
b) calendar month;
c) calendar year.
8. Obtaining a certificate when carrying out operations with petroleum products is:
a) voluntary;
b) forced.
9. Are not subject to excises:
a) domestically produced cars;
b) alcoholic products;
c) perfumery and cosmetic products that have passed state registration in authorized federal body executive power.
10. The following types of rates are established for excisable goods:
a) ad valorem and specific;
b) ad valorem and combined;
c) ad valorem, specific and combined.
Transport tax
1. The following are recognized as taxpayers:
A) physical and legal entities on which vehicles are registered;
B) individuals and legal entities on which vehicles are registered or vehicle lease agreements are drawn up;
C) vehicle users.
2. Objects of taxation are not:
A) motorcycles and scooters;
B) fishing sea and river vessels;
B) yachts and sailing ships.
3. The tax base is determined by:
A) in horsepower and gross tonnage in registered tons;
B) in horsepower and vehicle units;
C) in horsepower, vehicle units and gross tonnage in registered tons.
4. The tax period is recognized:
B) quarter;
B) calendar year.
A) federal law;
B) the laws of the constituent entities of the Russian Federation;
C) normative legal acts of local governments.
6. Tax rates specified in federal law, can be:
A) reduced by no more than 5 times;
B) increased by no more than 3 times;
C) increased (reduced) by no more than 5 times.
7. Establishment of differentiated tax rates taking into account the useful life of vehicles:
A) is allowed
B) not allowed;
Allowed for some types of vehicles.
8. The amount of tax payable to the budget is calculated:
A) taxpayers themselves;
B) tax authorities;
C) organizations - independently, and for individuals - tax authorities.
9. In case of registration (deregistration) of a vehicle during the tax period, the amount of tax is calculated:
A) for the entire tax period;
B) half the size;
B) in proportion to the time during which vehicle was registered to the taxpayer, including the month of registration.
10. Bodies carrying out state registration of vehicles are required to report such registration to tax office during:
B) 10 days;
C) 15 days.
11. Tax notice of payment of the amount transport tax handed over to an individual no later than:
12. If the vehicle is stolen during the tax period and is wanted, the tax:
A) not paid
B) paid in half;
C) is paid or not paid depending on the legislative decisions of the constituent entities of the Russian Federation.
13. If the vehicle was registered and deregistered within one month, the vehicle tax:
A) not paid
B) paid for 1 month;
C) is paid for the whole year.
Gambling business tax
1. Gambling business entrepreneurial activity associated with the extraction of income in the form of:
a) payoff and based on risk;
b) winnings and fees for gambling or betting;
winnings and gambling fees that do not require a license.
2. The objects of taxation are:
a) a gaming table, a slot machine, a totalizator cash desk, a bookmaker's cash desk;
b) game table, slot machine, billiard table, totalizator cash desk.
c) game table, slot machine, billiard table, bookmaker's cash desk;
3. The taxpayer is obliged to register:
a) the total number of objects of the same type no later than two working days before the date of installation;
b) each object no later than two working days after the date of installation;
c) each object no later than two working days before the date of installation;
4. The tax base is determined:
a) for each of the objects of taxation separately;
b) for objects operating in the first half of the tax period, separately for each object as the number of relevant objects;
c) for each object of taxation separately as the total number of relevant objects.
5. Tax rates are set:
a) uniform for the entire territory of the Russian Federation;
b) legislative acts of the constituent entities of the Russian Federation;
c) legislative acts of the constituent entities of the Federation within the limits provided for by federal legislation.
6. The amount of the tax rate is differentiated depending on:
a) the number of objects of taxation;
b) the type of objects of taxation;
c) their location.
7. The object of taxation retired during the tax period:
a) the tax rate is applied in full;
b) the tax is not calculated;
c) the tax rate is applied in full or in half, depending on the date of departure.
8. For violation by a taxpayer of the requirements for registration of objects of taxation, penalties are applied:
a) three times the tax rate;
b) in the amount of 10 thousand rubles. for each object of taxation;
c) in the amount of 200 minimum dimensions wages (minimum wage) for each object of taxation.
9. The tax period is:
a) a month;
b) quarter;
c) 15 days.
10. The tax payment deadline is set:
a) monthly no later than the 15th day of the month following the expired tax period;
b) monthly no later than the 20th day of the month following the expired tax period;
c) in equal installments 2 times a month.
10. The tax rate per slot machine is determined by federal law within the limits:
a) from 5,000 to 10,000 rubles;
b) from 1500 to 7500 rubles;
c) from 1500 to 4500 rubles.
Land tax
The land tax is:
A) local
B) regional;
B) federal.
2. Payers of land tax are:
A) organizations that own land plots on the right of ownership;
B) organizations and individuals who own land plots on the basis of the right of ownership, the right of permanent (unlimited) use or the right of lifetime inheritable donation;
C) individuals who own land plots by right of ownership.
3. Tax base for land tax is:
A) the area of land plots;
B) market price land plots;
C) the cadastral value of land plots.
4. Tax rates on lands provided to agricultural producers may not exceed:
A) 1.2% cadastral value land plots;
B) 0.3% of the cadastral value of land plots;
C) 5% of the cadastral value of land plots.
5. The number of advance payments paid by individuals during a tax period may not exceed:
6. Tax rates on lands occupied by housing stock may not exceed:
A) 1.2% of the cadastral value of the land plot;
B) 1.5% of the cadastral value of the land plot;
C) 0.3% of the cadastral value of the land plot.
7. Tax calculation for land plots provided on an individual basis housing construction after 10 years, is carried out using the coefficient:
8. The tax period for land tax is recognized:
A) quarter
B) half a year;
In year.
A) single mothers
B) former Afghan soldiers;
C) participants in the Second World War.
10. Which organizations are not exempt from paying land tax:
A) all-Russian public organizations of the disabled;
B) religious organizations;
C) organizations engaged in the production of pharmaceutical products.
Corporate property tax
1. The object of taxation for property tax are:
a) fixed assets;
b) land plots;
c) working capital.
2. Marginal property tax rate:
b) 2.2%;
3. Payers of property tax are:
a) all-Russian public organizations of the disabled;
b) religious organizations;
in) Russian enterprises and organizations.
4. Reporting periods for corporate property tax are:
a) quarter, half year, 9 months;
b) half a year, 9 months;
c) a month, 2 months, 3 months, etc.
5. Which of the organizations pay property tax:
a) switched to a simplified taxation system;
b) transferred to the payment of a single tax on imputed income;
c) engaged in the production of building materials
6. What elements of the property tax are entitled to establish regional authorities:
a) objects of taxation and rates;
b) a list of taxpayers and rates;
c) benefits and rates within the limits determined by the Tax Code of the Russian Federation?
7. When is the annual property tax return filed:
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