Taxes are the economic basis and instrument of the state's financial policy. Tax- these are funds forcibly seized by the state or local authorities from individuals and legal entities necessary for the state to carry out its functions. Tax collection is carried out only on the basis of state legislation. In modern conditions, taxes perform two main functions: 1) fiscal and 2) economic (regulatory and distribution). The fiscal function is the main one in the formation of the monetary funds of states. The economic function involves the use of taxes as a tool for redistributing national income, influencing the real process of production and investment, and the scale and rate of economic growth.

Tax collection is based on the use of various types of rates (firm proportional, progressive, regressive). According to the collection method, a distinction is made between direct and indirect taxes. Direct taxes are directly paid by a specific payer. Indirect taxes are mandatory payments included in the price of a product. A significant part of them consists of excise taxes (surcharges on the prices of goods). In accordance with state structure and the budget structure, taxes are divided into republican and local. The totality of all taxes levied in the state, the methods and principles of their construction, methods of calculation and collection, tax control established by law, form tax system.

The foundations of the country's fiscal system are laid down in the Constitution of the Republic of Belarus. According to its norms, all citizens of the republic are obliged to take part in financing government expenditures by paying legally established taxes, fees and duties. The right to establish republican taxes and fees, to approve the republican budget and the report on its execution belongs to the Parliament - the National Assembly of the Republic of Belarus. At the same time, bills, the adoption of which may result in a reduction in public funds, a decrease or increase in expenses, can be submitted to Parliament for consideration only with the consent of the President of the Republic of Belarus or on his instructions - the Government. Establishment of local taxes and fees in accordance with the law, approval local budgets and reports on their implementation fall under the exclusive competence of local Councils of Deputies.

Used in developed countries tax systems are built on the basis of uniform principles of taxation generally accepted in world practice and, despite many specific decisions on the quantity, level of rates and the procedure for collecting individual taxes and fees, they have a common basis.

With all the diversity of national characteristics, the basis of the tax system of any country is always the following direct taxes: personal income tax, social security contributions, corporate profit and income tax, value added tax (or other type of turnover taxes), excise taxes, customs duties and property taxes.

In developed countries, the share of indirect taxes (their composition is usually limited to value added tax and excise taxes) in budget revenues, as a rule, does not exceed 30%. In the tax systems of developing countries and countries with transition economies, indirect taxes usually occupy a dominant position - from 50 to 70% of budget revenues, in Belarus - 50-55% (direct taxes in our country account for 25-30%).

When building tax systems in developed countries, they proceed from the fact that the bulk of taxes (direct and indirect) are paid not by enterprises, but by the population. This limits demand and serves as a deterrent to price increases and inflation.

The main distinctive feature of the taxation systems of all developed countries is their close connection and interdependence with the structure and performance of the economy. With all the variety of taxes applied, this principle of high economic justification and feasibility always remains unchanged. Moreover, it is manifested not in taking into account the interests of individual groups of taxpayers or industry conditions and difficulties, which is typical for constructions transitioning to a market, but in focusing on the actually developing general economic proportions and dependencies.

From the history of taxes

Tax oddities. Volga 300 years ago in Russia the famous beard tax. Peter I ordered that noble beards be valued at 60 rubles, first-class merchant beards at 100 rubles, and ordinary merchant beards at 60 rubles. and slaves - at 30. A peasant in his village wore a beard for free, but when entering the city, as when leaving, he paid 1 kopeck for it.

« Bath tax": Another invention of Peter was the tax on baths. According to the Decree of 1704, Duma people and first-class merchants had to pay 3 rubles from home baths, ordinary nobles, merchants and all sorts of commoners - 1 ruble, peasants - 15 kopecks. Either pay or don’t wash.

Roman Emperor Vespasian, who reigned in the 70s. ad. entered "toilet tax" It was from that time that there was an expression: “Money has no smell.” When Vespasian's son reproached his father for introducing a tax on public latrines, Vespasian brought the money from this tax to his nose. For the Romans, this tax became mandatory - they could not deny themselves the pleasure of using luxurious marble toilets, since, like the famous baths, they went there not only for direct needs, but also for meetings and conversations.

In Bürttemberg in the 18th century. took "tax on sparrows" The owner of each house was required to destroy a dozen sparrows, for which he received 6 kreuzers. If anyone was not able to commit violence, a tax of 12 kreuzers was collected from him. In order to evade paying this tax, residents bought the required number of dead sparrows from underground traders who obtained them from the city dump.

"Peace Tax" are still being held in the Republic of Guinea. Every year without war there is estimated at 700 Belgian francs.

"Childlessness tax"- the most famous tax in the USSR. It was introduced in 1941 with the aim of mobilizing additional funds to provide assistance to mothers with many children. This tax has no analogues in history and was withheld only in the USSR and Mongolia.

"Shadow Tax" - it has been levied in Venice since 1993. The tax covers awnings and umbrellas that belong to shops and cafes, the shadow of which falls on communal property - the land. By the way, even in Byzantium they paid an “air tax”, the size of which depended on the size of the building.

"Sex Tax" - in Belgium, it is imposed on the owners of shop windows where prostitutes stand in the red light district. The tax brings the budget about 4 million francs.

« Gypsum tax" In Austria, skiers pay every time they descend the mountain. The funds received are transferred to Austrian clinics. According to statistics, about 150 thousand skiers are injured annually in the Austrian Alps, and approximately one billion shillings are spent on their treatment per year.

Directions for improving the country’s tax system and government tax policy:

– optimization of the tax structure by reducing the high share of indirect taxes, including cumulative taxes levied directly on proceeds from the sale of goods (works, services), and a low share of individual income tax, property and property taxes;

– reducing the number of small deductions and fees to targeted budgetary and extra-budgetary funds;

– streamlining registration, licensing and other targeted fees;

– elimination of permissible distortions in the mechanisms for collecting basic taxes (value added tax, excise taxes, income and profit taxes, personal income tax), leading to their strengthening negative impact on the rate of investment and economic growth;

– reducing the overload of the tax system with benefits for industries, industries, types of activities, enterprises and categories of taxpayers that are not related to the competitiveness of the economy, which ultimately leads to increased tax pressure on competitive industries;

– strengthening tax support for research, development and experimental technological developments in non-state sectors of the economy;

– tax incentives for long-term capital gains in investment funds and long-term investments.

Page 32 of 32

Directions for improving tax administration

Successfully implementing a nationwide tax improvement program in a country like Russia requires enormous effort and requires careful preparation and planning. Such a program covers almost all aspects of tax administration: improvement organizational structure tax authorities, use of new technologies tax work, new approaches to the provision of services and advice to taxpayers, information and technology support, advanced training of personnel, development of more professional standards for the activities of tax authorities, strengthening the material and technical base.

For these purposes, in general, a special target program for the development of tax authorities has already been prepared and is being implemented, within the framework of which the following activities are expected to be carried out and completed:

Simplification of procedures for filling out and submitting declarations and other documents to the tax authorities; transition to a self-assessment system and contactless method of filing tax returns;

Translation of main processing work tax reporting citizens and enterprises to specialized Data Processing Centers (DPC);

Development of a system of pre-trial proceedings in tax disputes in order to reduce the number of taxpayers' appeals to the courts;

Introduction into the practice of tax authorities of progressive forms and methods of outreach work with taxpayers.

In working with taxpayers, the task is to introduce new technologies for information work: transition to the “one window” principle, development of contactless forms of interaction, distribution of work in tax inspectorates on an operational basis, etc. Administration of the largest taxpayers is carried out at the federal level by specialized interregional tax inspectorates. In addition, with
On July 1, 2002, accounting and registration of commercial legal entities (enterprises) were transferred to the jurisdiction of the tax authorities. The Federal Tax Service of Russia maintains the Unified State Register of Legal Entities.

A special problem in the activities of tax authorities is the weak scientific and methodological support for conducting a comprehensive analysis of the activities of taxpayers, the insufficiency (and in some cases the absence) of scientifically based methods for determining the actual tax base using indirect data obtained from various sources. To solve this problem, it is planned to carry out a number of activities related to carrying out research work on the development of legislation on taxes and fees, improving the administration and assessment of the activities of tax authorities in terms of solving the tasks set by the Program, as well as analyzing the financial and economic condition of taxpayers, suppressing ways to hide income, understate the tax base, “shadow” circulation of goods (works, services) and Money.

Improving the scientific approach requires such problems as the creation of methods for automated desk audits and the effective selection of taxpayers for conducting on-site tax audits. Of particular importance not only for the tax system, but also for the economic development of the country as a whole, are research work in terms of assessing the potential tax base and forecasts of tax revenue, as well as the consequences of the introduction or abolition of certain taxes and fees, changes in their rates or tax base. The development and improvement of scientific support will be carried out on the basis integrated approach to conduct scientific research and use their results in the practical activities of tax authorities.

To provide efficient work local and regional levels of tax authorities need to expand the scope of interaction between the relevant divisions of the federal treasury, other government bodies, ministries and departments in terms of information exchange in in electronic format. First of all, this concerns the receipt of information about payments from divisions of the Federal Treasury. The prompt exchange of this information will significantly reduce the unproductive work of data entry inspectors, reduce the time frame for collecting arrears and increase the validity of imposing sanctions on taxpayers for late payments. Exchange of information in electronic form with other government bodies, ministries and departments will make it possible to quickly receive and use in the analytical work of tax authorities indirect information about the economic activities of taxpayers, necessary for monitoring the tax base.
Currently, this information comes mainly from paper media, and the tax authorities do not have enough resources to transfer it to electronic form for further automated use. An important element of information interaction is the exchange of information with tax and customs authorities neighboring countries, especially to reduce the possibility of evading value added tax by violating the legislation on taxes and fees when carrying out export-import transactions.

To ensure effective control over the correctness of calculation and complete payment of value added tax (VAT) as one of the main budget-forming taxes (up to 43% of tax revenues of the federal budget), as well as comprehensive assessment economic relations between enterprises it is planned to introduce electronic processing of invoices. This will significantly reduce the possibility of evading payment of this tax by understating the tax base and unreasonable demands for deductions and refunds of tax amounts paid on fictitious and counterfeit invoices without actual delivery and payment for goods (works, services), and will also ensure the effectiveness of the financial analysis -economic activities of enterprises and will help identify tax offenses related to other taxes paid on revenue.

The development of the tax system and planned changes in tax administration are impossible without further improving information systems and analysis tools, increasing scientific and technical potential, creating and managing information technologies in central and regional tax authorities. This work is based on the centralization of data processing at the regional and federal levels through the creation of data processing centers.

In terms of improving tax administration, it is planned to create Income Determination Centers (DCs), which will bear the main burden of tasks for entering, processing, storing and using a large amount of information from tax authorities at all levels. Regional-level data centers are being created as specialized tax inspectorates, the area of ​​activity of which will include both regional departments of the Federal Tax Service of Russia and tax inspectorates subordinate to them.

The creation of data centers and the transfer of the most labor-intensive functions to them, taking into account their implementation in an automated way, will free up the staff of territorial tax inspectorates for direct work with taxpayers, increase the efficiency of resolving arising disagreements, and ensure timely and more complete information to the taxpayer.

In addition to the functions of centralized processing of taxpayer information and control over the payment of taxes and fees, the data center is entrusted with the functions of processing and accumulating data from external sources, creating electronic and paper archives, generating, printing and distributing documents to taxpayers and organizations, preparing analytical materials and statistical data, maintaining a Unified state register taxpayers.

As part of the national information system being created, a set of territorial data processing centers is united into a single hierarchical system, at the top level of which is the Federal Data Processing Center. The Federal Data Processing Center is designed to ensure the integration of information resources of tax authorities for the purpose of their analytical and statistical processing. This will increase the efficiency and reliability of obtaining information about the functioning of tax authorities, the financial and economic condition of taxpayers, and increase the efficiency of management by the federal center.

In order to implement effective control over the correctness of calculation, completeness and timely payment of taxes and fees, it is planned to develop and large-scale implementation of an automated system desk audit. When conducting it, it is necessary to select taxpayers for on-site tax audits, as well as assess the potential amounts of additional assessments based on an analysis of the activities of taxpayers and information available to the tax authorities. The need to develop a system of desk control, expand the analytical functions of tax authorities, transition to new resource-saving technologies for submitting declarations and other reporting by taxpayers requires expanding the information exchange of the Ministry of the Russian Federation for Taxes and Duties with taxpayers and third-party organizations based on the use of new information technologies. Organization at a new, qualitatively higher level of information exchange between tax authorities and taxpayers and external organizations, including Federal Treasury, customs authorities, state statistics authorities, banks, as well as other ministries and departments, requires the resolution of issues of a legal, organizational and technical nature. Measures to organize such interaction include changing the legislation on taxes and fees, resolving issues of legitimacy and protection of transmitted information, organizational, technical and resource support for the technologies being designed.

The further development of the tax system and its effective functioning depend not only on the development of the tax administration system and the legislative framework, but also on the conscientious attitude of taxpayers to their obligations to pay taxes. Most taxpayers accept various types of tax violations due to poor knowledge of all legislative acts and their incorrect interpretation, high labor intensity in preparing the necessary tax reporting and other types of interaction with tax authorities. To solve these problems, it is planned to carry out a whole range of measures, including the development of a concept for creating a comprehensive system of tax education for citizens Russian Federation and participation in its implementation, introduction into practice of progressive forms and methods of outreach work with taxpayers using modern technical means, development of a concept for providing consulting services to taxpayers.

The performance of tax authorities is largely determined by the level professional competence and literacy tax workers. To create a comprehensive multi-level system of training, professional retraining and advanced training of personnel, ensuring continuity, mobility and consistency in the training of tax authorities of various categories on the territory of the Russian Federation, significant financial investments. The opening of personnel training centers, tax service institutes, as well as the introduction of new information and educational technologies in the educational process will make it possible to attract managers and specialists of all types to specialized training in the shortest possible time. structural divisions tax authorities and significantly reduce payment costs travel expenses. The development of the material and methodological base, as well as the scientific activities of the All-Russian State Tax Academy will ensure educational institutions implementing vocational training and additional training programs vocational education, scientific-methodological and methodological developments for quality training of personnel in accordance with the requirements of the time. The opening of a Distance Learning Center on the basis of the All-Russian State Tax Academy will provide the opportunity for direct and equal access to tax specialists and taxpayers to the legislative and regulatory framework governing tax policy, provide training in the specialty “Taxes and Taxation”, accelerate the reform of educational programs and improve the quality of teaching disciplines on tax topics.

Achieving results in a project of this scale is only possible through the implementation of a broad, balanced program of reforms that should affect all elements of the existing system. Legislation, organizational culture, technological processes and procedures - all of this together creates a tax system. These components are interconnected, and changing one without corresponding changes in the other interconnected components will not bring the desired effect. Changing existing tax administration processes will significantly eliminate the causes of corruption and procedures that create conditions for violation of professional ethics. Creation of an effectively functioning tax system based on the high management potential of the federal center, as well as standard tax structures and technologies at the lower levels of the system, modern information platforms and a developed system of guarantees for civil servants will allow the functions assigned to the tax authorities to be performed at a higher level.

Table of contents
Methods and forms of tax administration in the Russian Federation.
DIDACTIC PLAN
Basic methods and forms of tax administration
Tax planning
Tax regulation
Tax control
General characteristics of the work of tax authorities in registering taxpayers. Taxpayer identification number
Work of tax authorities on registration of taxpayers - legal entities
Work of tax authorities on registration of taxpayers - individuals
Use of information from third parties in taxpayer accounting work

Ministry of Education of the Republic of Belarus

Private educational institution "BIP - Institute of Law"

Department of Financial Law

Graduate work

by discipline: " Financial right"

on the topic "Tax process and its structure"

Graduate student

Faculty of Law

5th year, gr. 7 tax and banking

specialization

Supervisor

Plan

Introduction 3

Chapter 1. Concept, essence, system and sources of tax law. 5

Chapter 2. Tax process and procedural law. 15

2.1. Legal process and procedural law. 15

2.2. Tax process as an institution of tax law. 22

Chapter 3. Tax law-making process. 28

3.1. The concept of law-making (legislative) process. 28

3.2. Establishment and implementation of taxes 35

Chapter 4. Jurisdictional tax and legal procedures. 40

4.1. Tax control as an independent production of the tax process 40

4.2. The concept and types of measures of tax procedural coercion. 46

4.3. The right to appeal in the tax process category system. 53

Conclusion. 60

List of used literature. 62

Introduction.

The continuation of active reforms in the field of taxation determines the acceleration of the process of formation and development of the science of tax law. In the context of fundamental changes, the need to understand the basic theoretical provisions and principles of tax legal regulation becomes obvious. Improving the practice of law enforcement of the norms of the Tax Code of the Republic of Belarus raises the need to conduct a systematic analysis and assessment of the legal concepts and categories contained in it.

One of the most developing institutions of tax law is the “tax process”. The adoption of the Tax Code gave the development of this institution a fundamentally new legal content, which requires certain theoretical assessments.

The formation and development of the tax process occurs in conditions of radical changes in economic relations and the formation of fundamentally new tax legislation, which creates the basis for the development of modern theoretical models of legal institutions of tax law.

Of great importance in the legal regulation of the tax process is the observance of a certain balance of interests of the state in the formation of its financial basis, on the one hand, and the interests of “obligated” persons (taxpayers, banks, etc.) - on the other.

The relevance of this topic lies in the following: the goal of implementing the tax process is ultimately the timely and full receipt of tax payments into the budget system of the Republic of Belarus as a result of the proper fulfillment of their tax obligations by organizations and individuals. Their correct and precise observance guarantees in our country the construction of a normal and legal system payment of taxes and other obligatory payments.

The purpose of this thesis is, first of all, to substantiate the conceptual apparatus of the institution of the tax process; study of the legal nature of its main elements; definition of its principles.

It should be noted that for the presented work, of particular importance were scientific developments M.V. Romanovsky, D.V. Vinnitsky, B. M. Lazarev, Yu. A. Tikhomirov and a number of other authors who devoted their works to the study of issues of the administrative process and legal procedural forms. The presented thesis analyzes the works of leading scientists in the field of financial and tax law, which are fundamental for studying the essence tax control, and, above all, the works of Gorbunova O.N., Khimicheva N.I., Ivanov V.N. , Petrova G.V., Karaseva M.V. and a number of other authors.

Chapter 1. Concept, essence, system and sources of tax law.

Tax law is the most rapidly developing component of the legal system of the Republic of Belarus. This is explained by the specifics of the socio-economic realities of today's Belarus.

As is known, a system of law is an objective, conditioned by the system of social relations, internal structure of national law, which consists in the division of an internally consistent set of rules of law, uniform in its social essence and purpose in public life, into certain parts, called branches of law and institutions of law. Industries that are large in volume and complex in structure are divided into sub-branches of law.

It has been suggested in the literature that tax law is nothing more than an integral part in the legal institution of state revenues of the branch of financial law. Later, tax law began to be defined as a sub-branch of financial law, a set of legal norms regulating financial relations in the field of collection of taxes and other obligatory payments, organization of a system of tax regulation and tax control bodies at all levels of state power and local government.

and collection of taxes into the budget system and, in appropriate cases, extra-budgetary state and municipal trust funds from organizations and individuals.

In this case, tax law is called a sub-branch of financial law, included in the section of financial law “Legal regulation of state and municipal revenues”;

The definition of tax law as a branch of legislation is revealed, which includes the norms of various branches of law (financial, administrative, civil, criminal, etc.)

It should be noted that each structural unit of the legal system has three essential characteristics that make it possible to distinguish this structural unit from the legal system, as well as to distinguish it from another legal category (for example, a branch of legislation). These essential characteristics are the sphere of regulated social relations, the method and special regime of legal regulation inherent in a given structural unit of the legal system. They may coincide (for example, the method of legal regulation of different institutions of the same branch of law), but the combination of all three characteristics is strictly individual for a specific structural unit of the legal system. This does not exclude the relationship of some of them as general and specific (for example, the relationship between the subject of the industry and the sphere of social relations regulated by the norms of the institution of law related to this industry; the relationship between the special legal regime of the industry and the specific regulatory regime of the legal institution of this industry).

The largest divisions of the legal system - branches of law - have only their own subject, method and specific regime of legal regulation (special legal regime).

The institution of law regulates a certain set of interconnected homogeneous relations and has a special regulatory regime, which is characterized by general provisions, principles, and specific legal concepts.

The structural unit of the legal system (transitional between an industry and an institution) - a sub-branch of law, is an integral formation in composition and subject of regulation, regulating a special sphere of relations within a broader complex of a particular industry than the institution of law.

Thus, the subject of the branch of law; the sphere of public relations regulated by the norms of the sub-branch of law of this industry; the sphere of social relations regulated by the institution of law of a given branch are related to each other as general - special - private.

The legal method of a branch of law (a set of techniques and methods for regulating social relations and influencing human behavior) is the same for all structural units of the legal system (sub-sectors and institutions) included in a given branch of law. Between themselves, these structural units (sub-sectors and institutions) of one branch of law differ in two other essential characteristics: in the sphere of regulated social relations and the special regime of legal regulation inherent in each of them, which consists of a partial individual set of features inherent in the special legal regime of this branch of law .

Standing apart in the legal system are interbranch (complex) institutions, consisting of norms of various branches of law and regulating interrelated family relations (for example, institutions of property rights, copyright). Interbranch (complex) institutions of law seem to be characterized by a sphere of regulated related, interconnected social relations located at the intersection of subjects of related branches of law. In addition, when forming a method and legal regime for regulating an intersectoral (complex) institution, elements of the method and a special legal regime inherent in related branches of law, the norms of which form this intersectoral institution, are “borrowed”.

It is the comparative analysis of the method of legal regulation that is an indicator that allows us to distinguish an intersectoral (complex) legal institution from a subsector or institution of a branch of law. For all institutions and sub-branches of law included in a given industry, the method of legal regulation is the same and coincides with the method of the industry. For an interbranch legal institute, its method of legal regulation is individual for this institute and has no identical analogues in the branches of law.

The presence of a method of legal regulation makes it possible to distinguish any structural unit of the legal system (including an intersectoral legal institution) from a branch of legislation.

Such a legal category as a branch of legislation is not included in the legal system. The branch of legislation does not have a method of legal regulation; it is formed depending on the subject of legal regulation and represents a set of regulations that regulate a clearly defined sphere of social relations. The absence of a method of legal regulation in the branch of legislation (a set of techniques and methods for regulating social relations, influencing human behavior) makes it possible to distinguish the branch of legislation from any structural unit of the legal system (including the inter-branch institute of law).

The sphere of public relations regulated by tax law is the system of taxation and fees.

The system of taxation and fees is an orderly set of social relations for the establishment, introduction, collection of taxes and fees, relations arising in the process of tax control, appealing acts of tax authorities, actions (inaction) of their officials and bringing to justice for committing a tax offense.

The system of taxation and fees consists of five types of closely related related social relations:

Power relations for the establishment and introduction of taxes and fees;

Relations regarding the collection of taxes and fees;

Relations arising in the process of tax control;

Relations arising when appealing acts of tax authorities, actions (inaction) of their officials.

Relations arising when being held accountable for committing a tax offense.

We can tentatively characterize tax law as a set of legal norms regulating social relations in the system of taxation and fees.

From the primary study of the system of taxation and fees it follows that it consists of five groups of related (but not homogeneous) social relations; which (based on the heterogeneity of these relations) should be regulated by the rules of tax law related to various branches of law. Thus, social relations regarding the establishment and introduction of taxes and fees are imperious. The rules of tax law governing them must relate to the branches of constitutional, municipal, financial, and administrative law.

Legal relations for the collection of taxes and fees are predominantly of an authoritative nature, but allow the possibility of using contractual forms (for example, providing the taxpayer with an investment tax credit, concluding an agreement on the pledge of property or a guarantee to ensure the fulfillment of the obligation to pay taxes). Therefore, the rules of tax law governing these relations should relate to financial, administrative and, to a lesser extent, civil law.

Relations arising in the process of tax control must be regulated by the rules of tax law related to financial and administrative law.

The last two groups of relations in the system of taxation and fees (arising when appealing acts of tax authorities, actions (inaction) of their officials; arising when being held accountable for committing a tax offense) should be regulated by the rules of tax law related to the branch of administrative law.

As follows from the analysis of the spectrum of social relations included in the system of taxation and fees, the heterogeneity of social relations in the system of taxation and fees makes it impossible to use any one sectoral method when regulating tax law, but the interconnectedness and relatedness of these social relations predetermine the formation of a method of legal regulation of tax law. law as a synthesis of the financial-industrial and administrative-industrial methods (since among the norms of tax law, the norms of financial and administrative law dominate). Moreover, it seems that the administrative-industrial component of the tax law method still prevails. This is explained by the large role played by subordination in regulating the system of taxation and fees as in state sectoral management; here economic methods of management have exclusively optional (additional) significance.

Based on the above research, we can give the following definition of tax law, reflecting its place in the legal system.

Tax law is an intersectoral (complex) legal institution (consisting of the norms of financial, administrative, constitutional, municipal and civil law), regulating social relations in the system of taxation and fees (representing an ordered set of power relations for the establishment and introduction of taxes and fees, relations in collection of taxes and fees, as well as relations arising in the process of tax control, appealing acts of tax authorities, actions (inaction) of their officials and bringing to responsibility for committing a tax offense) by the method of legal regulation, which is a synthesis of financial-industrial and administrative-industrial methods (with the predominance of the latter) through the functioning of a specific administrative and legal regime in the system of taxation and fees; necessary to streamline the activities of the taxation and fee system and eliminate (accidental or intentional) deviations from the norm; aimed at improving (if necessary) and streamlining public administration in the system of taxation and fees.

Considering tax law from a theoretical position, I would like to note and formulate some of its features that are unique to this sub-branch of law.

As noted above, from classical legal positions, any branch of law is characterized by the following main features (features):

The presence of a certain subject of legal regulation;

Availability of a method of legal regulation;

Availability of a codified act.

These features are fundamental in the definition and formation of all branches of law; they are typical for all branches of law, for example, civil, criminal, administrative, etc.

It can be argued that tax law is a sub-branch of financial law that has industry characteristics. At the same time, it is not possible to talk about tax law as an independent branch of law, since its independent "existence" or "separation" from financial law as a branch of law is impossible. The process of establishing, introducing and collecting taxes and fees and their subsequent distribution, redistribution and use are inseparable and cannot act independently, independently of each other. As mentioned above, in their totality all these relations form unified system financial relations, which is subject to regulation of financial law.

Here it is necessary to talk about a rare case in legal science when a set of legal norms meets all the necessary requirements for classifying them as a branch of law, but in its essence, due to its specificity and organizational structure, it is not such, but represents only a sub-branch of law.

At the same time, some scientists believe that in the future, on the basis of an array of legislative and by-laws, tax law will emerge as an independent branch. At the same time, agreeing with the authors regarding the broad prospects for the development of this sub-branch of financial law, it seems that the “array” of regulations is not the main criterion for the branch of law. Therefore, any “quantitative” development of tax legislation, taking into account changes in its qualitative characteristics, most likely leads, as indicated above, to a sub-branch of tax law.

Tax law norms are grouped into two parts - common part And special part:

The general part of tax law includes rules establishing the principles of tax law, the system and types of taxes and fees, the rights and obligations of participants in relations regulated by tax law, the grounds for the emergence, change and termination of obligations to pay taxes, the procedure for its voluntary and forced execution, the procedure implementation of tax reporting and tax control, as well as methods and procedures for protecting the rights of taxpayers.

Thus, the general part of tax law includes institutions that contain provisions that “serve” all or almost all of the institutions of the special part.

A special part of tax law includes rules governing the collection of certain types of taxes. Currently, the process of their codification continues and they are included in the second (special) part of the Tax Code of the Republic of Belarus.

Both the general and special parts of tax law, being parts of the tax law system, in turn represent lower-order systems that unite separate sets of interrelated legal norms, respectively: institutions, sub-institutions and norms. The institutions of tax law are interconnected groups of rules governing small groups of species-specific kinship relationships. Thus, the institutions of the general part of tax law include the institution of tax liability, the institution of tax control, the institution of protecting the rights of taxpayers, etc.

The sub-institutions included in the tax law system, in turn, are components (elements) of institutions. For example, the institute for the protection of taxpayers' rights, which is a sub-institution of the general part of tax law, includes such sub-institutions as administrative protection of taxpayers' rights and judicial protection of taxpayers' rights.

In accordance with Article 3 of the Tax Code of the Republic of Belarus, the tax legislation of the Republic of Belarus is a system of normative legal acts adopted on the basis and in accordance with the Constitution of the Republic of Belarus, which includes:

The Tax Code of the Republic of Belarus and laws adopted in accordance with it regulating taxation issues: for example, the Law of the Republic of Belarus “On state duty» dated January 10, 1992

Decrees, decrees and orders of the President of the Republic of Belarus containing taxation issues: for example, Decree of the President of the Republic of Belarus No. 530 “On the restructuring of the debt of business entities for payments to the budget” dated April 4, 2002.

Resolutions of the Government of the Republic of Belarus regulating taxation issues and adopted on the basis and in pursuance of this Code, laws adopted in accordance with it regulating taxation issues, and acts of the President of the Republic of Belarus: for example, “Regulations on the collection of taxes, fees and other obligatory payments”, approved by resolution of the Council of Ministers of the Republic of Belarus of January 20, 1999.

CHAPTER 2. Tax process and procedural law.

2.1 Legal process and procedural law.

In legal science, there has already been an idea of ​​tax law as an independent sub-branch of financial law. There is a progressive and qualitative development of all components of tax law, which already has its own subject, method, principles and separate legislation.

Transformation, reform and codification of tax legislation, the gradual isolation of tax relations and the strengthening of the specifics of the tax-legal method of regulation inevitably lead to the fact that this sub-branch of financial law modern stage is becoming one of the fastest growing legal entities.

The emergence of new legal categories undoubtedly requires the development of an appropriate theoretical framework, the elaboration of its conceptual apparatus in order to improve legal norms and apply them in practice. With the adoption of the Tax Code of the Republic of Belarus, it became possible to talk about the tax process as an institution of tax law.

Before moving on to the definition of the category “tax process”, it should be noted that concepts such as “process”, “procedural form”, “legal process” are interpreted differently by scientists in different branches of law and there is no consensus on this issue. this moment does not exist.

The problem of procedural forms of implementation of law is one of the central and complex problems of jurisprudence, which has enormous theoretical and practical significance for the development of traditionally “non-processual” industries.

In various sources there are different approaches to the definition of legal process and procedural:

a) the legal process is the jurisdictional and other protective activities of the justice authorities (activities aimed at resolving disputes about the law and implementing legal coercion).

Procedural law is a set of legal norms regulating social relations that arise in the process of administering justice, in connection with it, or in connection with activities preparing the administration of justice.

b) legal process is the jurisdictional and other protective activities of authorized state bodies and other entities.

Procedural law is understood as a set of legal norms regulating activities aimed at resolving disputes about the law and implementing legal coercion.

c) the legal process is all law enforcement and law-making activities of the competent authorities of the state.

Procedural law regulates social relations (“organizational” social relations) that develop in the process of lawmaking and in the process of law enforcement of substantive law.

d) legal process is the process of implementing substantive legal norms, regardless of the forms of such implementation.

Procedural law is an “instruction” for the implementation of substantive law.

e) legal process is all legal activities of state bodies (law-making, law enforcement, constituent, control, administrative).

Accordingly, procedural law is understood as a set of legal norms governing this activity. Let us dwell on two main approaches to understanding the legal process, distinguished by legal science.

Proponents of the theory of judicial law adhere to the understanding of the legal process as criminal and civil proceedings. In their opinion, the idea of ​​judicial law expresses not only a scientific concept, but also a really existing phenomenon of legal science, the actual law itself, “procedural law is judicial law; legal process - judicial process, legal proceedings."

This understanding of process and procedural law as a specific form of judicial activity is usually called “narrow”, traditional. This approach is called traditional because it reflects the views of representatives of traditional procedural sciences on their sectoral processes - civil, criminal, administrative - as a jurisdictional procedure aimed at resolving disputes about law and implementing legal coercion. Supporters of a “broad” understanding of process and procedural law proposed a different definition of the concept and boundaries of the legal process. This approach lies in the fact that the functions of procedural law are not limited only to the regulation of coercion and the resolution of disputes about the law, that in addition to civil and criminal processes in the system of the so-called substantive branches of law there are numerous norms and institutions on the basis of which activities on the application of substantive law are carried out norms of any branches of law.

The procedural form should be understood as a set of procedural requirements imposed on the actions of participants in the process and aimed at achieving a certain substantive and legal result. In other words, a procedural form is a special legal structure that embodies the principles of the most appropriate procedure for exercising certain powers. This definition is equally suitable for characterizing the procedural activities of all state bodies, and not just the justice bodies, in relation to which the category “procedural form” has traditionally been used.

Proponents of a broad understanding of the legal process also identify the main types of legal process:

Constituent (activities of authorized state bodies and officials to implement material norms establishing their powers to form, transform or liquidate state bodies);

Law-making (activities of authorized state bodies and officials to create rules of law);

Law enforcement (activities of authorized state bodies and officials to resolve individual cases of legal significance; this type is dominant in the system of legal processes);

Control (checking the compliance and compliance of subordinate subjects with legal regulations).

Specialists in the general theory of law argue that “not every procedure for performing legal actions regulated by law can be recognized as a process in that special legal sense that has historically developed and been adopted in legislation, in practice, in science.”

The concept of a general legal process as a whole is possible, because it, like any other legal theory, reflects really existing phenomena.

With a broad understanding of the legal process, no belittling of the role and importance of justice as a specific form of state activity is allowed. The point is only that the law enforcement process is diverse and cannot be reduced only to the resolution of disputes or cases of offenses and only to the activities of the court.

By the nature of the decisions made, the legal process can be law-making and law-enforcement.
The result of the law-making process is normative legal acts. The procedures for the adoption of normative acts and the degree to which these procedures are regulated by procedural norms vary significantly depending on the law-making body: parliament, President, minister, regional Duma, regional governor, head of an enterprise, etc. The legislative process is of particular importance, and therefore from the stage of legislative initiative and before the law comes into force, it is regulated by the Constitution of the Republic of Belarus, laws (for example, the Law “On normative legal acts of the Republic of Belarus” dated January 10, 2000).
The result of the law enforcement process is the adoption of an individual legal decision on the case or issue under consideration. The procedures for making enforcement decisions are varied. They are simpler for bodies and officials of the executive and administrative authorities (decree of the President of the Republic of Belarus on the appointment of a minister, order of the manager on hiring an employee, etc.). The most complex are the procedures for adopting acts of jurisdictional bodies, the enforcement process in which, depending on the nature of the decision made, is divided into the following types:

1) proceedings to establish facts of legal significance;
2) the dispute resolution process;
3) the process of determining measures of legal liability.

Legal process and legal procedure are correlated, closely interconnected phenomena, but not identical. The concept of a legal process is broader, because in one case it may coincide with a certain complex legal procedure as a whole (macro procedure).

One should agree with the opinion that the legal process should be considered as a sequential change of any legal phenomena, conditions that arise in the life of society and are caused by legally significant actions performed by holders of state power, citizens and legal entities. The movement itself, the change of legal phenomena in the life of society, occurs as a result of the action of the mechanism of legal regulation of social relations.

The legal process in its broadest sense can be defined as the activity (a set of sequentially performed actions) of the state and other subjects of legal relations in developing legal norms and putting them into effect in order to regulate the life of society and ensure law and order.

However, legal activity cannot be identified with the legal process, because the latter is its form (part), normatively established.

It seems that the legal process we are interested in is characterized by the following features:

1) this is a conscious, purposeful activity;

2) it consists in the implementation of power by subjects of public power who interact with each other and with non-government subjects;

3) it is programmed to achieve a certain legal result, resolve an individual specific case (passing a law, resolving a dispute, punishing the perpetrator, etc.);

4) it is documented: intermediate and final results of procedural activities are reflected in official documents;

5) there is extensive detailed regulation of this activity by legal norms (procedural form).

2.2 Tax process and tax proceedings

Corresponding definitions of the tax process are already found in the legal literature.

Speaking about the tax process in the broad sense of the word, we should understand by this all procedural relations associated with ensuring the state’s right to part of the taxpayer’s property in the form of a tax payment to the appropriate budget, and in the narrow sense, by understanding the tax process only those tax procedural legal relations that related to tax violation proceedings. The tax process, in the traditional understanding of the process, includes only a tax jurisdiction that has both common features, and a number of differences from administrative and criminal jurisdiction. The tax process in the broad sense of the word is implemented through two functions: legal establishment and law enforcement (jurisdictional).

The legal function of the tax process is implemented through a successive series of procedures consisting of registering taxpayers, monitoring the provision of declarations and other documents reflecting the activities of the taxpayer, providing information to the taxpayer at his request, maintaining a register of taxpayers and some others.

The tax (administrative) process is considered as a set of actions performed by tax authorities (officials) to implement the tasks and functions assigned to them. Thus, the tax process is interpreted as a state-administrative activity in all the diversity of its manifestations.

Other authors define the tax process as a part regulated by legal norms budget process, which represents the activities of state authorities, local governments and participants in tax relations to determine the concept of formation, structure and volume of state revenues; adjustment current system taxes and fees; maintenance of taxable objects; composition of the tax base and size tax rates; formation of tax legislation; development and implementation of plans for mobilizing tax revenues to the budget and extra-budgetary funds, as well as monitoring their implementation and compliance with tax legislation.

We must agree with the point of view that the tax process and tax proceedings are in essence most similar to the administrative process and administrative proceedings, respectively, since legal regulation tax relations is part of the general mechanism of administrative and legal regulation of taxation.

In the science of administrative law, several points of view have been expressed on the concept of the administrative process:

1) the administrative process does not exist at all; 2) the administrative process covers the entire range of measures to implement the competence of government bodies - from the adoption of a legal act to the imposition of a penalty, 3) the administrative process - activities regulated by law to resolve disputes arising between parties to an administrative legal relationship that are not in a relationship of official subordination; as well as on the application of administrative coercive measures; 4) the administrative process includes only proceedings in cases of administrative violations; 5) administrative process - the procedure for considering all individual specific cases in the field of public administration.

Some authors consider the administrative process as a procedure for resolving individual specific cases in the field of public administration by executive and administrative bodies of state power, and in cases provided for by law, by other state and public bodies, as an activity during the implementation of which social relations arise, regulated by administrative norms. procedural law.

The number of supporters of a broad understanding of the administrative process is significant. There is a point of view that in reality administrative-legal relations are always perceived only as procedural.

Supporters of understanding the process only as a jurisdictional activity call any other system of actions regulated by law a procedure. Representatives of the concept of a broad understanding of the process identify process and procedure. The question arises how these concepts relate.

Some authors believe that as a result of the consolidation or establishment of procedures by legal norms, they become a legal phenomenon and turn into a procedural element of the legal order. The very system of actions actually performed in accordance with the procedure by certain citizens, organizations, bodies and officials, and the system of legal relations that develop as a result and through these actions, form a process.

Thus, the tax process is implemented through specific legal procedures. Specific legal procedures are divided into macroprocedures (a normatively established general procedure for actions) and microprocedures (part of a macroprocedure), which are correlated with each other as a whole and its parts.

Process - a set of independent separate legal procedures and procedures that form the totality of proceedings.

Let us turn to the interpretation of the words “procedure” and “process”: “procedure is the official order of action, execution, discussion of something”, “process is the course, development of a phenomenon, a consistent change of states in the development of something.”

In the general theory of law, there are three main stages of legal regulation, namely: the stage of normative regulation of people’s behavior, i.e. establishment of the rules of law, the stage of emergence on the basis of the rules of law and in the presence of relevant legal facts of legal relations and the stage of implementation of subjective legal rights and obligations that have arisen among the subjects of legal relations.

Thus, in the course of legal regulation by the state of social relations, there is a consistent change in legal phenomena, i.e. their movement from the state of development and adoption of legal norms to the state of orderliness based on these norms of individual aspects of social life.

The tax process in its broadest sense can be defined as the activity (a set of sequential actions) of the state and other subjects of legal relations in developing legal norms and putting them into effect in order to regulate tax legal relations.

As noted above, the connection between financial law and administrative law is undeniable, but it is impossible to consider the concept of the tax process in isolation from other structural parts of financial law, in particular in isolation from budget law. It seems that an analogy would also be appropriate here, because the special place of budget law is ultimately determined by the central place of the budget in the financial system of Belarus, with which all other parts of the financial system are interconnected.

It should also be noted that concepts such as legislative and electoral processes, the budget process have long since taken root in legal science; and no one associates these processes with a dispute about the law, with legal proceedings.

One of the legal institutions included in the sub-branch of budget law is the budget process - an integral part of budget law.

In financial and legal science, the budget process is understood as the procedure established by legal norms for the preparation, consideration and approval of draft budgets and state extra-budgetary funds, the execution of these budgets, as well as the preparation, consideration and approval of reports on their execution.

From this concept it follows that the budget process is a complex legal mechanism in which the following stages are distinguished:

Drawing up draft budgets and state extra-budgetary funds;

Review and approval of draft budgets and state extra-budgetary funds;

Drawing up, reviewing and approving reports on the execution of budgets and state extra-budgetary funds.

At the same time, state financial control takes place at all stages of the budget process. A characteristic feature of the budget process is its continuity over time.

Taking into account the above, considering tax law as an independent sub-branch of financial law, it seems possible to define the tax process in the following form:

Tax process - a type of legal process, which is a normatively established form of streamlining the activities of subjects of law in establishing, introducing, calculating and paying taxes and fees. Control over this activity, appeal against acts of tax authorities, actions (inaction) of their officials, as well as bringing to tax liability for committing a tax offense.

As can be seen from this definition, the tax process is divided into separate components, one of which is the stage of establishing and introducing taxes and fees.

It seems that the need to include in the tax process the stage of establishing and introducing taxes and fees is due to the fact that state management of tax relations begins precisely at the stage of establishing, changing or canceling certain tax payments.

The prerequisite and condition for the successful formation of the revenue side of budgets, and, consequently, the covering of government expenses, can only be one thing: the adoption of public administrative decisions on the issues of establishing, changing or abolishing taxes.

Chapter 3. Tax law-making process.

3. 1. The concept of the law-making (legislative) process.

Lawmaking as a universal process of formation and development of normative legal acts has a complex internal structure. The structure-forming components of law-making are: the subject of law-making, law-making regulations that set goals for certain types of legal acts; subject of legal regulation; optimization of the form and content of a legal act; the listed components define law-making as a generic concept distinct from other components of public administration. Law-making, depending on the subject and characteristics of a legal act, can be classified into several types: law-making; subordinate law-making; regional rulemaking; direct direct law-making; contractual rule-making.

The purpose of lawmaking is the “birth” of the Law as an act of supreme legal force, designed to regulate emerging social relations. Issues of major national importance and which can only be regulated by law include decisions in the field of budget and taxes.

Rulemaking as a function and responsibility of the state presupposes its corresponding specialization. At the state and regional levels, the bodies of the represented authorities draw up long-term and current (annual) plans for the consideration and adoption of relevant Laws.

Information plays an important role in the organization of lawmaking. At all stages of the law-making process, from legislative initiative to publication of the text of the Law.

In the media, a significant array of various information is being processed, which can be differentiated into what is necessary: ​​for the initiators of the bill; authorities directly working on the text of the Law; parliamentarians when considering and adopting legislation; and finally, necessary for the broad masses so that they perceive the newly “baked” Law not only as a formal result professional activity officials and parliamentarians, but as an objective necessity of concluding legal unsettled or insufficiently regulated social relations.

To achieve the substantive content of a legal act, various types of information are used during its preparation: about the actual state of the area of ​​social relations regulated by the object; about the existence of legal acts in this area; about foreign experience in legal regulation of this area of ​​public relations; O possible consequences operation of the Law; about the existence of a scientific concept on this issue; opinions and conclusions of the examination. At each stage of the legislative process, one of the listed types of information may be predominant.

The dominant and specific structure of the Law in the legal sense requires particularly careful “technological” design. In the legal literature, such “technology” is designated by the concept of legislative technology, which is understood as a system of rules and techniques for the most rational organization and logically consistent formation of Laws (and by-laws) in accordance with their essence and content.

Any regulatory legal act must comply with the following requirements (Article 9, 23 of the Law “On Regulatory Legal Acts of the Republic of Belarus” dated January 10, 2006): 1) consistency of the regulatory legal act with other regulatory legal acts; 2) adoption (issue) of a normative legal act by an authorized state body (official) within its competence; 3) compliance of the normative legal act with rule-making technology; 4) adoption (issue) of a normative legal act in the manner and form established by the legislation of the Republic of Belarus; 5) comply with the principles of rule-making activity (constitutionality, scientific character, priority of generally recognized principles of international law, etc.).

To some extent, legislative technology must be constant, clearly defined in procedural terms. However, like all other types of intellectual activity, it is constantly enriched not only by improving legislative information, but also by borrowing modern information technologies. Legislative practice cannot but have a creative nature due to the fact that it constantly feels the influence of the external environment.

All stages, principles, rules and techniques of lawmaking are aimed at creating an effective, working Law, which is equivalent to another discovery in science. Other sources contain a different understanding of lawmaking. By law-making we will understand the process of creating legal norms through the adoption of normative legal acts.

In any understanding of lawmaking (both activity and process), it is associated with a certain procedure, i.e. a logically and legally sound procedure for ensuring the adoption of a normative legal act. The law-making procedure should not be considered solely in its formal shell, although from the point of view of legal technology this is an important circumstance, but also as a mechanism that ensures the development and adoption of precisely those normative legal acts, the need for which is most relevant for the social body. Obviously, the legalization of same-sex marriage must be preceded by legal regulation in the area of ​​favorable demographic conditions for a given state.

The law-making procedure determines the quality and content of a normative legal act, both due to the competent use of the arsenal of legal technology, and, for example, in connection with determining the circle of persons who participate in the law-making process.

Lawmaking itself is the activity of preparing, discussing, approving and publishing normative acts, carried out by competent authorities. Like any procedural activity, lawmaking is an official procedure for carrying out legally significant actions. Accordingly, a number of interconnected relationships arise, for example, legal relations regarding the preparation and adoption of a normative act, i.e. corresponding rights and obligations. Like any procedural activity, lawmaking arises only in the presence of a certain legal fact. The basis for the emergence of the law-making process is the adoption of an official decision on the preparation of a draft normative act. Whatever form this decision is expressed in, it is a legal act that creates rights and obligations. It is necessary to limit the actions preceding law-making activity from the procedural beginning of this activity, since press materials, statements of politicians and scientists, proposals of state and public organizations on improving legislation do not yet indicate the beginning of the law-making process, i.e. procedural relations do not arise. Such proposals are socio-political prerequisites and grounds for law-making activity. It is from the moment an official decision is made to prepare a draft normative act that a certain legal relationship arises, and from that moment all actions to create a normative act are qualitatively different from the actions taken previously.

Despite the different types and features of the law-making process, general stages and principles can be identified. Speaking about the stage of the law-making process, we define it as an independent stage of procedural actions to form the state will, an organizationally separate set of closely related actions that are aimed at creating a given normative act. The stage of law-making activity is always a stage in the process of preparing and giving official significance to a normative act. Determining the number of stages depends on understanding the essence of the law-making process. Some scientists, defining lawmaking as the procedure for the official origin of a draft normative act in a law-making body, distinguish the stages of legislative initiative, discussion of the bill, its adoption and publication. Others, in addition to the stage of legislative initiative, also highlight such stages as “the decision of the competent authority on the need to study the act, the development of its draft, inclusion in the plan of legislative work, etc.; development of a draft regulatory act and its preliminary discussion; consideration of the draft normative act in the body that is authorized to adopt it; adoption of a normative act; bringing the content of the adopted act to its addressee.

It seems that the most successful is a broad understanding of lawmaking, i.e. inclusion in this process of activities for the preparation and discussion of draft regulations, in which other government bodies participate, public organizations, the general public. Based on this understanding and a more detailed classification of the stages of the law-making process, the authors identify the stages of two main stages of law-making: “The first is the preliminary formation of the state will, which is externally expressed in the drafting of a normative act. This situation is preparatory in nature and consists of actions that do not directly give rise to legal norms. It creates the basis for subsequent stages, being a prerequisite for the adoption of the act. Here we can distinguish a number of independent stages: making a decision to develop a draft act, preparing the draft, discussing it, agreeing and finalizing it. The second is the official elevation of the state will into a rule of law, i.e. publication of a normative act. At this stage of the law-making process, the activities of the law-making body itself are of decisive importance. This includes submitting a project for discussion by a law-making body, direct discussion of the project, adoption of a normative act and its publication.” The listed stages are inherent in all types of lawmaking. They are most fully manifested when laws are issued by the highest legislative bodies of the state. This activity most fully models the law-making process, and I would like to dwell on it in more detail from the point of view of stages, as one of the types of law-making.

Legislation and law-making are by no means synonymous. Just as the categories “system of law” and “system of legislation” are divided, so are the concepts of lawmaking and lawmaking. We have already cited the concept of lawmaking above; what should be understood by lawmaking?

Legislation is a type government activities, through which the will of a certain, more or less numerous, group of people is elevated to the rank of law and expressed in a rule of law in a specific source of law.

Unlike lawmaking, the purpose of lawmaking is to create a law (legislative act).

Lawmaking is the core of lawmaking, its most important component, therefore lawmaking has properties common to all types of lawmaking.

If lawmaking is the activity of preparing, discussing, approving and publishing normative acts, carried out by competent authorities, then lawmaking is the activity of preparing, discussing, approving and publishing legislative acts.

The legislative process is a special type of activity that is purely intellectual in nature, complex in its content, carried out in its inherent forms using special legal “tools” (methods), regulated by several types of rules that determine the procedure for preparing, discussing and adopting a bill. The essence of the legislative process is, as noted, the formation of state will, which serves as the content of legal norms.

3.2. Establishment and introduction of taxes.

The actual collection of any tax payment from a taxpayer is necessarily preceded by two successive and interrelated legislative procedures, through which the very legal possibility of imposing a tax on a person is determined. Unfortunately, this aspect has not been reflected or studied in almost any textbook on taxes. However, the role of tax establishment and implementation procedures cannot be underestimated.

Establishment of tax - primary rule-making action, the adoption of a normative act through which a specific tax payment is defined as such and finds its place in the current tax system of the state. This is a kind of legislative proclamation, the legal “creation” of a tax as a mandatory payment. The establishment of a tax directly provides for the possibility of introducing a tax in the relevant territory within the entire country or just a region.

Introduction of tax- secondary rule-making action, the adoption of a corresponding normative act regulating in detail the conditions, procedure and procedure for the actual collection of a particular tax to the budget. When introducing a tax, the essential elements of tax obligations must be determined (for example, the Law of the Republic of Belarus “On the Enactment of the General Part of the Tax Code of the Republic of Belarus” dated January 4, 2003).

In other words, in order for a specific tax payment to be actually made by the taxpayer or collected from him, it must first be established (i.e., the possibility of its collection must be provided for), and only then entered, i.e. determine how it will be charged and identify essential elements tax liability.

The establishment and introduction of a tax gives rise to the obligation to pay it. Tax collection is carried out without the desire and consent of the taxpayer. In case of tax evasion, a strict enforcement mechanism is activated: the tax is collected forcibly either through the court or through unilateral actions of the tax authority. In this case, the taxpayer may be brought to administrative, and in special cases, to criminal liability.

The number of introduced and established taxes, as a rule, does not coincide, but in any case, the number of introduced taxes cannot exceed the number of established taxes, since unestablished taxes cannot be introduced.

The right to establish state taxes and other payments included in the tax system of the Republic of Belarus is the competence of the Parliament and the President of the Republic of Belarus; the establishment of local taxes and fees is the right of local representative authorities.

The procedure for establishing, introducing, changing and terminating republican taxes, fees (duties) is regulated by Art. 11 Tax Code of the Republic of Belarus. The establishment, introduction, change and termination of republican taxes, fees (duties) are carried out by the adoption of a law on amendments and additions to the Tax Code of the Republic of Belarus or by the President of the Republic of Belarus.

Laws on the establishment, introduction of new ones, in addition to those provided for by the Tax Code of the Republic of Belarus, or termination of the introduced republican taxes, fees (duties), as well as on amendments to existing republican taxes, fees (duties) in terms of determining payers, tax rates, tax base, tax benefits, calculation procedure, procedure and terms of payment are adopted upon approval of the budget of the Republic of Belarus for the next financial (budget) year and come into force no earlier than January 1 of the year following the year of its adoption. In exceptional cases, these laws may be adopted when clarifying the budget of the Republic of Belarus for the current financial (budget) year and (or) have a different date of entry into force, but not earlier than the day of their publication or making it available to the public in another manner provided by law.

The procedure for establishing, introducing, changing and terminating local taxes and fees is regulated by Art. 12 Tax Code of the Republic of Belarus. The local Council of Deputies has the right to establish, put into effect or not to establish, not to introduce or terminate any of the local taxes and fees previously introduced by it.

Regulatory legal acts (decisions) on the establishment, introduction and termination of local taxes and fees, as well as on amendments to existing ones local taxes and fees regarding the determination of tax rates, tax benefits, the calculation procedure, the procedure and terms of payment are accepted upon approval of the corresponding local budget for the next financial (budget) year and come into force no earlier than January 1 of the year following the year of its adoption. In exceptional cases, the specified regulatory legal acts (decisions) may be adopted when clarifying the relevant local budget for the current financial (budget) year and (or) have a different date of entry into force, but not earlier than the day of their publication or making it available to the public in another manner provided by law. .

Decisions on the establishment, introduction, change and termination of local taxes and fees are published or brought to public attention in another manner provided by law, enter into force after their official publication and are sent by the local Councils of Deputies that established them to the financial and tax authorities of the relevant administrative-territorial unit in ten days from the date of their acceptance.

A tax is considered established if the necessary legal procedure for its legalization has been followed, and taxpayers and mandatory elements of taxation have been identified, namely: 1) the object of taxation; 2) subject of taxation 3) unit of taxation; 4) tax base; 5) tax rate; 6) the procedure and terms for paying the tax; 6) subject of taxation

If necessary, when establishing a tax, the act of legislation on taxes and fees may also provide for tax benefits and the grounds for their use by the taxpayer.

Object of taxation - an item subject to taxation (income, property, products). Sometimes the name of the tax is determined by the object, for example profit, value added. The tax object must be specified by law. Otherwise, or if the definition of the object is unclear, the taxpayer does not have an obligation to pay tax.

The subject of taxation represents events, things and phenomena of the material world that determine and predetermine the object of taxation (apartment, land plot, economic effect (benefit), product, money). The subject of taxation in itself does not generate tax consequences, while a certain legal state of the subject in relation to it is the basis for the emergence of corresponding tax obligations.

Taxation unit is a unit of measurement of an object. Thus, for land tax, the unit is a hectare; in some cases, the unit is a monetary unit, i.e. Belarusian ruble.

The tax base is a cost, physical or other characteristic of the object of taxation and serves to quantify the subject of taxation.

The tax rate is the amount of tax per unit of taxation. Depending on the structure of taxes, a distinction is made between fixed and shared rates. Fixed rates are set in absolute amounts per unit of object. For example, for land tax it is expressed in rubles per hectare of land. Share rates are expressed in certain shares of the object of taxation.

The procedure for calculating tax payment is the responsibility to calculate the amount of tax, which rests with the taxpayer himself, the person paying the income, and the tax authority. In Belarus, all three listed procedures are applied. Thus, for income tax, VAT, and excise taxes, the enterprise independently calculates taxes based on the data in the accounting documentation. Land tax Individuals pay according to notifications from tax authorities. The income tax of citizens is calculated by the accounting departments of enterprises.

The subject of taxation is the taxpayer. Taxpayers are understood as organizations and individuals who, in accordance with tax legislation obligated to pay taxes. Closely related to the concept of “subject of taxation” is the concept of “tax bearer” - a person who ultimately bears the burden of taxation. The tax is paid at the expense of the subject of taxation’s own funds.

Play an important role in tax law economic ties taxpayer with the state, based on the principle of permanent residence (residency). Taxpayers are divided into residents (who have a permanent residence in a certain state) and non-residents (who do not have a permanent residence in it). Residents are subject to taxation on income received both on the territory of this state and outside it (full tax liability), for non-residents - only income received from sources in a given state (limited tax liability).
For legal entities, the legal form of the enterprise, the form of ownership, the number of employees at the enterprise, as well as the type of economic activity have a significant impact on the procedure and amount of taxation.

Chapter 4. Jurisdictional tax and legal procedures.

4.1. Tax control as an independent production of the tax process.

Scientists have different opinions about the limits and content of proceedings in cases of tax offenses.

The first point of view comes down to identifying tax violation proceedings with tax control proceedings.

So, using the example of an away tax audit The following stages of proceedings in cases of tax offenses are distinguished: 1) collection of information and materials about a tax offense; 2) consideration of the case and making a decision; 3) review of the decision (leaving the decision in force); 4) execution of the final decision.

Moreover, the stage of initiating a case begins with the decision by the head (his deputy) of the tax authority to order a tax audit of the taxpayer, studying the procedure for calculating and making tax payments by the taxpayer to the budget, identifying the fact of a tax violation, carrying out and procedurally consolidating actions to collect factual circumstances, documenting the results of the field visit tax audit and submission of tax audit materials to the head of the tax authority for consideration.

I will note a certain contradiction in this approach to identifying stages. The stage of “initiating a case during an audit” cannot include such a procedural action as “making a decision by the head (his deputy) of the tax authority to order a tax audit of the taxpayer,” since it precedes this very audit. It is also a mistake to include in this stage “the study of the procedure for calculating and making tax payments by the taxpayer to the budget,” since it represents a substantive part of tax control proceedings, and in itself does not mean the automatic identification of signs of tax violations.

There is a position according to which proceedings in cases of tax offenses provided for by the Tax Code of the Republic of Belarus are a specific form of tax control. It emphasizes the relationship between such a form of tax control as an on-site tax audit, within which the circumstances of a tax offense are recognized and proven, and another form in the form of responding to its results by making a decision to apply financial sanctions.

The solution to this issue largely determines the difference between tax violation proceedings and administrative proceedings, tax control and administrative investigation as a stage of administrative proceedings.

As stated earlier, there is practically no such stage of administrative proceedings as the discovery and initiation of a case by an official, which determines the beginning of actions aimed at collecting evidence confirming the commission of an administrative offense, in the tax process. Control and verification activities are mostly of a planned nature, regardless of the facts and signals from the outside indicating the presence of a tax offense, which determines the main difference between them.

Accordingly, considering administrative proceedings as a certain order of sequential and interdependent actions, it is impossible to talk about tax control as a form of administrative investigation, since there is initially no reason to start an administrative investigation. To receive the appropriate signal or information on such a difficult-to-detect type of offense as a tax offense, it is necessary to conduct an inspection and recognize the signs of offenses, and obtain at least a minimum amount of relevant information about the offense.

The etymological root of the investigation - “trace” - presupposes precisely the presence of signs, traces indicating an offense. In this case, the actions of the authorized body to initiate and investigate a specific case will be of a law enforcement nature, while the actions of tax control are initially of a regulatory nature. The literature notes that the beginning of an administrative investigation - the process of initiating a case - is a psychological, volitional act that is not formalized in a procedural form. A separate tax control proceeding is the basis that allows one to reasonably initiate a corresponding case of a tax offense and legally formalize the psychologically volitional act of initiating proceedings for a tax offense by drawing up a tax audit report. That is, the tax audit report in in this case and will be the basis for starting an administrative investigation.

In continuation of the issue under consideration, attention should be paid to the difference in the procedural procedure for registering an administrative investigation and tax control proceedings.

Thus, when carrying out tax control, an official must draw up an act on the audit carried out (clause 1 of Article 78 of the Tax Code of the Republic of Belarus), even if it does not contain any violations identified, which largely emphasizes the specificity of tax control as a procedural action. A protocol on an administrative offense (Article 234 of the Code of Administrative Offenses of the Republic of Belarus) as a document recording the end of the investigation will not be drawn up at all in this situation due to the absence of identified offenses.

An important point characterizing the essence of tax control proceedings is the unilateral active actions of the authorized body to check and identify violations, where the right of the tax authority is opposed by the obligation of controlled entities, in particular, to provide appropriate objects for inspections, to give evidence, etc. and so on. At this stage, guarantees of the rights of the taxpayer are provided by a strict procedural form of tax control based on the law, where the participants in tax relations are not subject to the subordination of taxpayers to the tax authorities (subordination), but to the subordination of both parties to the law, which is ensured by the constitutional principle of equality of all before the law.

Based on the foregoing, we can conclude that tax control differs from administrative investigation as legal nature, and the volume of actions performed. Tax control can be divided into two conditional parts that do not have a separate procedural form: 1) control and verification actions and recognition of offenses; 2) collection of information and obtaining evidence with subsequent procedural confirmation of identified tax offenses.

Thus, we cannot fully agree with the opinion that tax control is essentially a “tax investigation”, since it constitutes only its second part and depends on the results of the first part of the control itself.

One may disagree with the opinion that the Tax Code does not contain an appropriate set and procedural procedure for applying tax verification actions (request for documents, their seizure, examination). Analysis of Art. 70-77 of the Tax Code of the Republic of Belarus allows us to determine the limits and scope of actions within the framework of tax control, in particular, the request for documents is carried out within the framework of desk and field tax audits (Articles 70, 71 of the Tax Code of the Republic of Belarus), the seizure of documents and objects - when carrying out only a field tax audit inspection and on the basis of a reasoned resolution of the official carrying out the on-site tax audit (Article 76 of the Tax Code of the Republic of Belarus), etc. The establishment of specific deadlines for conducting an on-site tax audit (Article 71) provides temporary certainty for the actions of officials within the framework of tax control, which is an additional guarantee of the rights of taxpayers.

To summarize the above, I would like to note that tax control is a separate production of the tax process and is a set of control and verification actions carried out in the procedural form established by law, aimed at the actual control, recognition, investigation and enforcement of tax offenses, the results of which are the basis for initiating proceedings for tax and administrative offenses.

Thus, the characteristic differences between tax control proceedings and administrative investigations or proceedings for tax offenses include the following:

1) Based on the reasons for the occurrence of tax control proceedings. Absence of a reason and stage for initiating tax control related to the presence of signs of offenses. Tax control is mainly of a planned nature and is determined by the right of the tax authority to conduct an audit only for a certain period of time.

2) On the procedural design of tax control proceedings. The inspection report, as a document recording the results of control and verification actions, is drawn up without fail and regardless of the violations identified by the inspectors.

3) By the volume of content of the actions taken. Includes: 1) control and verification actions and recognition of offenses; 2) collecting information and obtaining evidence of committed offenses with subsequent procedural confirmation of identified offenses.

4) According to the scope of rights of organizations at the stage of tax control. The absence of normatively established rights of the taxpayer to prove in any procedural form his innocence during tax control due to the very fact of the absence of signs of offenses enshrined in the appropriate procedural form at the stage of the beginning and direct production of tax control. Compiled in accordance with Art. 78 of the Tax Code of the Republic of Belarus, the audit report appears only at the final stage and records the end of tax control proceedings.

5) The results of tax control, expressed in the tax audit report, are the basis and reason for starting an administrative investigation and applying all provided
The Code of Administrative Offenses means and methods for identifying and establishing circumstances indicating an administrative offense, as well as the basis for proceedings in a case of a tax offense.

4. 2. Concept and types of tax procedural enforcement measures

If the categories “tax process” and “tax proceedings” have already become quite firmly established in scientific use, then the use of the phrase “measures of tax procedural coercion” requires additional theoretical justification, especially since there is no corresponding definition in the legislation. Although the actual presence of such measures in the system of state coercion in the field of taxes and fees to one degree or another is recognized by many authors. For example, one of the works notes that “in the overwhelming majority of cases, tax rules that determine the procedure for the taxpayer’s forced fulfillment of the obligation to pay tax and the procedure for tax authorities to exercise tax control are procedural.”

It is obvious that coercion in this case is unilateral in nature, since it comes from the state and is directed towards the taxpayer or other taxable persons, including tax payers and banks. The fact that the state acts in tax relations as strong point, which establishes the “rules of the game” and has the ability to enforce these rules through the use of state coercion, other authors note.

As already noted, direct coercion on behalf of the state is carried out by authorized bodies. In the field of taxation, tax administration bodies act as such, including financial, tax, customs authorities and bodies of state extra-budgetary funds. It is no coincidence that attention is drawn to the fact that in the interests of the economic objectives of the state, tax authorities must have broad powers, in particular they must be given the right to protect them by forcing the taxpayer to fully fulfill his obligations.

It is unnecessary to point out that the application of tax procedural coercive measures is subject to a strict procedure provided for by the legislation on taxes and fees. Violation of the relevant procedure calls into question the legality of the relevant actions.

The purpose of applying measures of tax procedural coercion is to prevent illegal behavior and stimulate proper behavior of taxable persons in terms of conscientious performance of their duties and to eliminate circumstances that impede the normal activities of tax authorities through adequate legal influence.

Taking this into account, measures of tax procedural coercion are defined as a special group of measures of state legal coercion in the field of taxes and fees, applied in strict accordance with the procedural order provided for by law in relation to taxable persons by tax administration authorities, in order to create conditions for the fulfillment of the tasks assigned to them, as well as ensuring an appropriate level of performance and maintaining tax discipline. The main feature of these measures is that, unlike other measures of procedural coercion used in the field of taxes and fees, their application is accompanied by additional burdens or deprivations of an exclusively organizational and property nature.

In this regard, there is a need to identify those legal structures from among provided for by law about taxes and fees that can be classified as measures of tax procedural coercion, especially since there is no legal definition of them as such.

Some legal scholars, from the standpoint of administrative law, note that the legislation on taxes and fees provides for the use of administrative coercive measures not only in the form of administrative liability (tax penalties), but also measures of administrative restraint (conducting on-site and desk tax audits), procedural support measures ( requesting written explanations from the taxpayer), measures of material security (pledge, surety, seizure of the taxpayer’s property, penalty as a positive hypothetical sanction). At the same time, financial sanctions are designated as a separate component in the complex of administrative coercion (collection of arrears of taxes (fees), penalties as a negative sanction of actual execution). It is further indicated that the tax authorities also carry out some activities aimed at the prevention and prevention of offenses in this area. They give written explanations on the application of legislation on taxes and fees, bring to the attention of taxpayers relevant information upon their requests, and conduct consultation seminars. But since such measures are not coercive and are not related to a specific offense, although they are aimed at preventing some of the most common mistakes made by taxpayers, it is unlikely to be justified in classifying them as administrative coercive measures.

The determining criterion when determining the composition of tax procedural measures should be that they consist of committing authorized bodies and their officials of certain actions that are coercive, burdensome in relation to taxable persons, limit the latter’s rights and are accompanied by various deprivations of a property nature for them. The basis for the application of tax procedural coercive measures is the fact of committing a tax offense or the presence of other circumstances requiring an appropriate legal response from the tax administration authorities.

All measures of tax procedural coercion are primarily divided depending on the framework within which tax proceedings their application is envisaged. To do this, first of all, it is necessary to determine the composition of these industries. There is an opinion that, based on the structure of the Tax Code of the Republic of Belarus, there are five main goals of tax procedures: accounting and information; adjustment of the procedure or results of fulfillment of tax obligations by a taxpayer, tax agent, fee payer; enforcement of tax obligations; implementation of tax control; resolution of tax disputes. Accordingly, based on the target criterion, it seems possible to classify tax procedures into five types of proceedings: accounting, corrective, security, control and jurisdictional (tax process). However, to a greater extent, the structure of the Tax Code of the Republic of Belarus corresponds to the classification, according to which the following are distinguished: proceedings for the execution and enforcement of obligations to pay taxes and fees, tax control proceedings, proceedings in cases of tax offenses, proceedings on complaints from citizens about illegal actions of tax administration bodies and their officials.

A consistent analysis of these types of tax proceedings allows us to conclude that only some of them provide for the use of tax procedural enforcement measures. In particular, these include proceedings for the execution and enforcement of obligations to pay taxes and fees and tax control proceedings. Other tax proceedings either do not involve the use of any coercive measures at all (proceedings on citizens’ complaints about illegal actions of tax administration bodies and their officials), or are limited to the application of tax liability measures (proceedings in cases of tax offenses). This is explained by the fact that it is in the course of fulfilling obligations to pay taxes and fees, including forced ones, as well as during the implementation of tax control, that the need arises to apply tax procedural measures against unscrupulous taxpayers and other persons opposing the activities of tax authorities.

Proceedings for the execution and enforcement of obligations to pay taxes and fees provide for a number of tax procedural enforcement measures, which include:

- collection of taxes, fees (duties), penalties from cash and from cash in the accounts of the payer (another obligated person) - organization (Articles 56, 57 of the Tax Code of the Republic of Belarus)

Collection of taxes, fees (duties), penalties at the expense of the payer’s property (Article 59 of the Tax Code of the Republic of Belarus)

Seizure of taxpayers' property (Article 54 of the Tax Code of the Republic of Belarus);

Forced collection of penalties (Article 55 of the Tax Code of the Republic of Belarus);

Request for documents and request for other information during a tax audit (Article 75 of the Tax Code of the Republic of Belarus);

Seizure of documents during a tax audit (Article 76 of the Tax Code of the Republic of Belarus);

Suspension, in cases established by the Tax Code, of transactions of payers (other obligated persons) on their bank accounts (clause 1.8 of Article 81 of the Tax Code of the Republic of Belarus).

Perhaps some of the above legal structures are more attributable to other tax legal institutions and categories, but they also fully correspond to the developed definition of measures of tax procedural coercion. In any case, they all involve the commission by authorized bodies and their officials of procedural actions, which, to a greater or lesser extent, are of a coercive, burdensome nature in relation to taxable persons, limit their rights and are accompanied by various negative consequences property nature.

Basically, these measures of tax procedural coercion are applied by tax authorities in accordance with the decisions they make. Certain measures of tax procedural coercion can be applied by financial, customs authorities, bodies of state extra-budgetary funds (early termination of deferments, installment plans for the payment of taxes and fees).

Beyond the scope of the tax process is the use of certain coercive measures by internal affairs bodies (requesting information constituting a tax secret and checking compliance by individuals and organizations with legislation on taxes and fees in the presence of signs of a crime), as well as by the court (imposing obligations to jointly and severally fulfill obligations to pay taxes of the reorganized entity, early termination of the agreement on tax credit or an investment tax credit agreement, forced collection of arrears of taxes and fees and penalties from an individual).

The legal basis for the application of tax procedural coercion measures, as a rule, is the fact of committing a tax offense. At the same time, some measures may be applied in the presence of other circumstances indicating bad faith of the taxable person.

Measures of tax procedural coercion can also be classified on other grounds, for example, based on whether they are preventive, preemptive, interim or restorative in nature.

Interim measures should be recognized as those measures of tax procedural coercion that belong to the category of methods of ensuring the fulfillment of the obligation to pay taxes and fees. In this case, this is the suspension of transactions on bank accounts and the seizure of property.

Measures of tax procedural coercion can be classified on other grounds. In particular, among the measures of interest to us, general and special ones are distinguished, depending on whether their application is associated with the payment of any tax and fee or a tax payment of a certain type. For the most part, tax procedural enforcement measures are of a general nature.

4.3. The right to appeal in the tax process category system.

An undoubted democratic achievement of the Republic of Belarus is the legal consolidation of the increased opportunities for subjects of tax legal relations to appeal against violated rights. Appealing acts of tax authorities, actions (inaction), decisions of their officials is a jurisdictional form of protection of subjective rights and legally protected interests of interested parties. The subjective right to defense is a legally established ability of an authorized person to use law enforcement measures in order to restore a violated right and suppress actions that violate the right.

The sources of legal regulation of the institution of appeal in tax law are the Constitution of the Republic of Belarus, tax code RB, Law of the Republic of Belarus dated 01.11.2004 “On Citizens’ Appeals”. A special place in this series is occupied by the Civil Procedure Code of the Republic of Belarus, which regulates in detail the procedure for considering and resolving complaints in court. For the first time in Belarusian tax law, a separate section (Chapter 11) was included in the Tax Code, regulating the possibility and procedure for appealing acts of tax authorities and actions or inactions of their officials.

Appeals against acts of tax authorities, actions (inactions), decisions of their officials as a law enforcement process are initiated by filing a complaint of an interested person with the competent government body. Due to the fact that appeals against acts of tax authorities, actions (inactions), decisions of their officials occur in a procedural form defined by law, it is reasonable to call it proceedings to appeal acts of state bodies, actions (inactions) of their officials

The Tax Code of the Republic of Belarus considers an appeal in a broad sense, including, firstly, the appeal of an interested person with a complaint and, secondly, the restoration of rights and interests protected by law - “correction” by the tax authority or an official of the tax authority of violations committed.

In a narrow sense, an appeal should be understood only as the direct initiative of the interested person, that is, his filing of a complaint against acts of a state body, actions (inaction) of an official in higher authority(to a higher official) or to the court. In tax law, many procedural forms are based on the achievements of criminal law science and the practice of criminal proceedings, therefore it seems reasonable to consider appealing against unlawful actions of tax authorities by analogy with the appeal procedures used in criminal proceedings.

At the same time, the proceedings to appeal acts of tax authorities, actions (inaction) of their officials have significant features due to the specifics of the fiscal function of the state. Among other things, the features of the appeal procedure in tax law are closely related to the problem of “administrative justice”.

One of the main objectives of the appeal procedure is to protect the violated rights of taxpayers. Protection of the rights of interested parties (protection of rights in the narrow sense of the word) includes “those measures provided by law that are aimed at restoring or recognizing civil rights and protecting interests when they are violated or challenged.”

Protection of rights and legal protection are identical concepts. In particular, by the protection of rights in a broad sense, some authors understand the entire set of measures (legal, economic, political, organizational and other nature) that ensure the normal course of the implementation of rights, aimed at creating the necessary conditions for the exercise of subjective rights. The subject of legal protection is the subjective rights and legally protected interests of the interested party.

As a stage of the tax process, the appeal procedure has its own objects, which include actions, inactions, acts and decisions of tax authorities or their officials. By the object of appeal, we understand exactly what the complaint of the interested party is aimed at verifying, that is, a decision, action, inaction.

Meanwhile, one can consider actions, inactions, acts, decisions as the subject of appeal, and in this case the object of appeal means the relations existing in society that ensure certain rights violated, in the opinion of the applicant. For example, the subject of a complaint can be any actions, as well as inactions of employees of state and public bodies, enterprises, institutions, organizations, regarded as incorrect.

The subject of judicial review in cases arising from administrative-legal relations, and in some cases of special proceedings, is the resolution of an administrative-legal dispute, i.e. First of all, checking the legality of the actions of governing bodies.

According to Article 85 of the Tax Code of the Republic of Belarus, a taxpayer has the right to appeal decisions of tax authorities, actions (inaction) of their officials, if he believes that such decisions or actions (inaction) were taken or carried out in violation of the provisions established by tax or other legislation, or violate his rights .

In the theory of law, there is the concept of an act of application of law (enforcement act), which is understood as an official decision of the competent authority on a specific legal matter, containing a government command, expressed in a certain form and aimed at individual regulation of social relations. This concept can cover acts of a non-normative nature, actions and decisions of government bodies, with the exception of their inaction.

Depending on the form of external expression, acts of application of law are divided into acts-documents and acts-actions.

An enforcement act-document is a duly executed decision of the competent authority, drawn up in writing. In turn, an act-action is also a decision of the competent authority, but not drawn up in writing. On this basis, it is possible to distinguish between actions and acts, decisions of tax authorities. The actions of tax authorities are law enforcement acts, and acts and decisions are law enforcement acts and documents. Acts and decisions of tax authorities must be in writing.

In addition, since the Code does not establish otherwise, the taxpayer has the right to appeal to the court the demand for payment of tax, penalties and the demand for payment tax sanction regardless of whether he challenged the decision of the tax authority on the basis of which the corresponding requirement was made. Inaction as an object of appeal is the absence of proper behavior (decision) of legal significance for the person concerned.

The procedure for appealing actions, inactions and acts of tax authorities and their officials has an external expression - its inherent legal form.

A form of legal protection is recognized as a set of internally agreed organizational measures to protect subjective rights and interests protected by law. In the scientific literature, two forms of legal protection are distinguished - jurisdictional and non-jurisdictional. The jurisdictional form of protection is the activity of state-authorized bodies to protect violated or disputed subjective rights.

In addition to appeal as a jurisdictional form of protection of subjective rights, the taxpayer has the right to also use non-jurisdictional forms. The non-jurisdictional form of protection covers the actions of interested parties to protect subjective rights and interests protected by law, which they carry out independently, without seeking help from state and other competent authorities.

To understand the essence of proceedings to appeal against unlawful actions (inactions) of tax authorities and their officials, the concept of the legal form with the help of which a taxpayer has the right to protect his property rights is important. The Tax Code recognizes a complaint as such a form (Article 86 of the Tax Code of the Republic of Belarus).

The use of one or another form of protection of taxpayers' rights is based on its own basis. In accordance with Art. 86 of the Tax Code of the Republic of Belarus, decisions of tax authorities, actions (inaction) of their officials may be appealed to a higher tax authority or a higher official and (or) to a general or economic court, unless a different appeal procedure is established by the President of the Republic of Belarus.

A complaint is an appeal from citizens regarding a violation of their subjective rights and freedoms. A complaint in the tax process is a legal claim of an interested person to the tax authority, arising from a tax legal relationship, on the basis of legal facts that are associated with unlawful acts of the tax authority, actions (inaction) of its officials, and addressed to a higher tax authority (superior official) or to the court for consideration and resolution in a certain procedural manner.

Recognition of appeal as a component procedure of the law enforcement tax process allows us to conclude that the main participant in the appeal is the state body, including the court - in the case of a judicial appeal. In addition to him, the subjects of appeal will be interested persons (taxpayer, tax agent and other participants in tax legal relations), the state body whose actions are being appealed (on whose initiative the act was adopted - if the act being appealed is accepted by the court), and the third group - persons facilitating the implementation of the law enforcement process (translator, witness, expert, specialist, representative ).

Complaints from taxpayers about unlawful actions (inaction) of tax authorities and their officials are considered in certain jurisdictional forms. It is traditional to distinguish between judicial and administrative forms of appeal.

The administrative form of appeal is the consideration and resolution of a complaint by an interested person against acts of tax authorities, actions (inaction) of their officials by a higher tax authority (superior official).

Unfortunately, in the Tax Code the procedure for considering complaints on the merits is left without attention; there are no provisions detailing the procedure for considering complaints from interested parties. The lack of a detailed procedure for considering and resolving a complaint can lead to the fact that complaints are “resolved by the concerned executive authorities secretly, in the absence of the complainant, and often by employees who do not have legal training. Therefore, well-founded complaints often remain unsatisfied.”

When resolving the case on its merits, the higher tax authority (higher official) makes a decision. Based on the results of consideration of a complaint against a decision of the tax authority, the person considering it has the right to: 1) leave the decision unchanged and the complaint unsatisfied; 2) cancel the decision in whole or in part; 3) cancel the decision and schedule an additional tax audit. A copy of the decision on the complaint is sent to the payer (other obligated person) within five days from the date of its adoption (Article 88 of the Tax Code of the Republic of Belarus).

One of the powers of a higher tax authority (superior official) is the right to cancel the decision of the tax authority and order an additional audit. Other articles of the Tax Code of the Republic of Belarus do not provide for this type of tax audit as an additional one, which causes ambiguous assessments in law enforcement practice of the legality of appointing and conducting such an audit.

When filing a complaint with the court against the actions of the tax authorities, it is necessary to take into account the provisions of civil law on the limitation period, enshrined in Chapter 12 Civil Code RB. According to Art. 196 of the Civil Code of the Republic of Belarus, the limitation period is recognized as the period for protecting the right under the claim of a person whose right has been violated. Based on Art. 197 total term The statute of limitations is set at three years.

Going to court with statement of claim, the plaintiff strives not only to ensure that his demand is satisfied, but also to ensure that it is executed without delay. If the plaintiff has concerns that the execution court decision will be difficult or completely impossible, then he has the right to ask the court to take measures to secure the claim.

Securing a claim on a request to invalidate an act of a tax authority is an effective measure that prevents the tax inspectorate, in the absence of grounds or in case of abuse of its rights, from indisputably writing off the taxpayer’s funds after these funds appear in his current account.

The grounds for appealing an act of the tax authority may be not only the absence of tax violations in the actions of the taxpayer, but also the absence of precisely those elements of violations or those circumstances with which the law connects the application of a particular measure of influence, including financial sanctions.

An analysis of the norms of the Tax Code of the Republic of Belarus, as well as other legislation, allows us to conclude that, compared with organizations, individuals have a greater range of rights to appeal acts of tax and other government bodies, unlawful actions (inaction) of their officials.

Conclusion.

The creation of a solid financial basis for the existence of the state and society, the successful implementation of tax reforms currently being carried out, the timely and complete formation of budgets at all levels are impossible without an effective tax process designed to ensure the financial interests of the state while simultaneously respecting the rights of organizations and individuals.

The place of the tax process in the legal system is determined;

Definitions of the tax process and tax control are formulated;

The question of the sectoral affiliation of the tax process is debatable. Some authors believe that the tax process is defined as a part of the budget process regulated by legal norms, representing the activities of state authorities, local governments and participants in tax relations to determine the concept of formation, structure and volume of government revenues; adjustment of the current system of taxes and fees.

But the more preferable point of view is that the tax process in its essence is most similar to the administrative process, since the legal regulation of tax relations is part of the general mechanism of administrative and legal regulation of taxation.

Most authors, when defining the tax process, agree that the tax process should be considered in a broad sense - as a normatively established form of regulating the activities of subjects of law in establishing, introducing, calculating and paying taxes and fees, monitoring these activities, appealing acts of tax authorities, actions (inaction) of their officials, as well as bringing them to tax liability for committing a tax offense.

Tax control is a nationwide financial control and can be defined as the activities of competent authorities regulated by the norms of tax law, ensuring compliance with tax legislation and the correctness of calculation, completeness and timeliness of the payment of taxes and fees to the budget or off-budget fund. Tax control is a separate proceeding of the tax process and is a set of control and verification actions carried out in the procedural form established by law, aimed at the actual control, recognition, investigation and enforcement of tax offenses, the results of which are the basis for initiating proceedings for tax and administrative offenses.

The peculiarities of the tax process include the difference between tax violation proceedings and administrative proceedings, tax control and administrative investigation as a stage of administrative proceedings. There is practically no such stage of administrative proceedings as the discovery and initiation of a case by an official, which determines the beginning of actions aimed at collecting evidence confirming the commission of an administrative offense. Control and verification activities are mostly of a planned nature, regardless of the facts and signals from the outside indicating the presence of a tax offense, which determines the main difference between them.

List of used literature

1. Tax Code of the Republic of Belarus dated December 19, 2002.

2. Law “On Citizens’ Appeals” dated November 1, 2004.

3.Law of the Republic of Belarus “On State Duty” dated January 10, 1992.

4. Law “On normative legal acts of the Republic of Belarus” dated January 10, 2000.

5. Decree of the President of the Republic of Belarus No. 530 “On the restructuring of the debt of business companies for payments to the budget” dated April 4, 2002.

6. Decree of the Government of the Republic of Belarus “Regulations on the collection of taxes, fees and other obligatory payments” dated January 20, 1999.

7. Financial law. Textbook. Rep. ed. HE. Gorbunova. M., 1996.

8. Russian legal encyclopedia. Ed. AND I. Sukhareva. M., 1999.

9. Financial law. Textbook. Rep. ed. N.I. Khimicheva. M., 1999.

10. Public law. Tikhomirov Yu. A Textbook.-M, 1995.

11. Procedural law and its place in the structure of law. Lukyanova E.G. M., 2000.

12. Theory of legal process. Ed. Gorshneva V.M. Kharkov, 1985.

13. Social value of law in Soviet society" Alekseev S.S. M., 1971.

14. The relationship between the legal categories “tax process” and “tax proceedings” and the features of their implementation in the Tax Code of the Russian Federation” Ivanova V.N. Lawyer No. 2, 2001.

15. Tax law. Textbook for universities." Petrova G.V.M., 1999.

16. Taxes and taxation. Ed. Romanovsky M.V. 2000.

17. Tax control and responsibility for violation of legislation on taxes and fees. Kucherov I.I. M., 2001.

18. Management procedures. Lazarev B.M. M., Nauka 1988.

19. Legal process and administrative proceedings" Journal of Russian Law No. 9 2000.

20. Explanatory dictionary of the Russian language. Ozhegov S.I. M., 1995.

21. General theory state and law. Academic course M., 1998.

22. Actual problems administrative process in the Russian Federation. Panova I.V. Ekaterinburg, 2000.

23. Financial law of the Russian Federation: Textbook. M.V. Karaseva. M., 2002.

24. Problems of legal regulation of tax relations in the public administration system. Gorosh Yu.V. M., 1998.

25. Prospects for the formation of the legal branch of Russian administrative procedural law. Maslennikov M.Ya. Voronezh, 2002.

26. Financial law of Russia: Textbook for universities. Krokhina Yu.A. M., 2004.

27. Financial legal relationship. Karaseva M.V. 1997.

28. The concept and significance of procedural rules in financial and legal regulation. Paul A.G. 2000.

29. Unity of process. Ryazanovsky V.A. M., 1996.

30. Course of administrative law and procedure. Tikhomirov Yu.A. M., 1998.

31. Russian tax law: problems of theory and practice.

Vinnitsky D.V. 2003.

32. Tax process as an intra-industry institution of tax law. Bachurin D.G. 2001.

33. Taxes and tax law. Tutorial. Bryzgalina A.V. 1997.

34. Basic principles of legislation on taxes and fees as norms of direct action in judicial practice. Vilesova O.P. 2001.

35. Administrative coercive measures for violations of legislation on taxes and fees - classification and conditions of application. Kolisnichenko Yu.Yu. 2002.

36. Taxes of Belarus: Theory, methodology and practice. Vasilevskaya T. I., Stasenko V. A. - Mn.: Belprint, 1999.

ABSTRACT

The volume of this thesis is 64 pages. The work includes the following sections: introduction, 4 chapters, conclusion and list of references.

The object of the study is the tax process and its structure.

The purpose of the study of the tax process is to improve the forms and methods of relationships between taxpayers and government bodies responsible for adopting regulations on taxation, bodies executing and monitoring the implementation of these laws, as well as appealing the actions of tax authorities and officials.

Based on existing scientific theories, as a result of the research:

The place of the tax process in the legal system is determined.

The tax process in its essence is most similar to the administrative process, since the legal regulation of tax relations is part of the general mechanism of administrative and legal regulation of taxation

Definitions of the tax process and tax control are formulated.

The tax process is a normatively established form of regulating the activities of subjects of law in establishing, introducing, calculating and paying taxes and fees, monitoring these activities, appealing acts of tax authorities, actions (without action) of their officials, as well as bringing to tax liability for committing tax offenses.

Tax control is a separate proceeding of the tax process and is a set of control and verification actions carried out in the procedural form established by law, aimed at the actual control, recognition, investigation and enforcement of tax offenses, the results of which are the basis for initiating proceedings for tax and administrative offenses.

The features of the tax process are highlighted.

A feature of the tax process is the difference in the proceedings for tax offenses.

Introduction. 3

Main part. 6

1.Principles of building an effective tax policy. 6

2. Characteristics of the tax system and tax burden. 10

3. Main directions for improving the Russian tax system………………………………………………………………………………………….13

Conclusion. 17

This is in fact the main principle of macroeconomic policy aimed at achieving balance between the public and private sectors of the economy. Private sector feeds the state within limits that do not interfere with the operation of the market mechanism. If tax rates are increased for fiscal purposes, the source from which the income comes may ultimately be destroyed. The decisive role of the private sector in economic progress required its protection, in particular, from excessive taxes that hinder its development. The protection of entrepreneurship from the burdens of taxation is reflected in the fact that already in late XIX century, the question of differentiating tax rates and overcoming the understanding of the purely fiscal nature of taxes was raised. The idea of ​​the stimulating function of taxes is being implemented in practice.

Calculation of efficiency must be carried out not only at the moment, but also to a certain extent for the future. All of the above indicates the need to determine the social effect of taxation.

The social effect of taxation is the quality and standard of living, a further increase in the well-being of all members of society, the growth of culture, an increase in free time, etc., as well as the achievement of political and other goals. The social effect of taxation can also be seen quite clearly:

In the amount of net income received after payment of all tax payments for enterprises, organizations, population,

In improving well-being for all members of society,

In improving the tax culture in the state.

The impact of the tax system on taxpayers and economic processes manifests itself on several levels:

From an economic point of view, since a tax is a form of withdrawal of part of taxpayers’ income into the budget for subsequent redistribution in the interests of the whole society;

From a legal point of view, since the tax system is established by laws, and all conflicts between taxpayers and the state are ultimately called upon to resolve by the courts;

From a sociological and psychological point of view, since the impact of taxes on economic life countries - this is the influence on subjects of market relations (both producers and consumers) in order to induce them to take certain actions (or refrain from any actions), and their actions must be subject to a certain motivation and, in addition to emotions, must be based on precise calculations , to which M. Weber drew attention: “An equally undoubted fundamental feature of capitalist private economy is that it is rationalized on the basis of strict calculation, systematically and soberly aimed at realizing the goal set for it. from a political point of view, since taxes most directly affect the interests of taxpayers (legal entities and citizens), they are an arena of fierce political struggle.

The impact of the tax system on the country's economy is manifested in a complex interaction with other instruments of government regulation (regulation of banking activities and, first of all, refinancing rates, regulation of land relations, regulation of property issues, bankruptcy, etc.). V. Oyken drew attention to this: “Sometimes they say that economic regulation can be compared to changing the red and green traffic lights at a street intersection. Absolutely delusional. Stopping a vehicle and allowing it to continue moving is not at all difficult. But in economics we are talking about the close interweaving of an immense number of plans and actions.”

Let's define a system for evaluating performance indicators (see Fig. 1):

External Internal

At the level of the state At the level of industries At the level of the population At the level

household subjects various org. rights forms

Rice. 1. Tax efficiency.

If we consider the role of taxes from the point of view of efficiency, then it must be taken into account in the context of sectors of the economic complex, economic entities of various organizational and legal forms, as well as the population.

The effectiveness of taxation at the macro level (at the state level) is manifested in the state of federal budget revenues to finance basic government expenditures, determined economic course countries. The size of the budget deficit and how it is covered may also indicate the role of the tax system in the state. General indicators of external efficiency include:

The share of tax revenues in budget revenues,

Share of taxes in GNP, ND.

Indicators of tax efficiency at the micro level, differentiated depending on spheres of influence, include:

1) on an industry scale: production growth rate, profit margin, profitability of enterprises in various industries;

2) on a territorial scale – the state of the revenue base of regional and local budgets, the share of revenues from various types of taxes;

3) at the level of economic entities - a scientifically substantiated ratio of profit distribution between budgets and enterprises (the share of tax deductions in gross income; the share of the enterprise’s net profit remaining at its disposal, the dynamics of growth of the consumption fund and the share of investments in production);

4) For the population – income of individuals, share tax payments in income, stratification of the population by income groups and a number of others.

2. Characteristics of the tax system and tax burden

The tax system is a set of taxes levied in the state, the forms and methods of their construction, methods of calculating taxes and tax control. Modern Russian legislation gives a brief definition of the tax system as a set of taxes, fees, duties and other payments.

Tax system modern Russia was formed in difficult conditions. The decline in production aggravated the problem of mobilizing revenues into the state budget, chaotically carried out privatization deprived the state of the most important sources of financial savings, and the growth of external debt forced the authorities to focus their tax policy on achieving mainly fiscal goals. The priority of economic policy in the 1990s was the financial stability of the Russian economy. However, the tax system itself was unstable in the early 1990s. First of all, the tax system did not include incentives to overcome the decline in production. High tax rates and low tax collection have created a situation where domestic entrepreneurs have found opportunities to evade taxes. This process has acquired the character of a national disaster. As a result, the informal sector in Russian economy has acquired alarming proportions, and trends toward massive tax evasion and a reduction in the tax base have emerged.

The main part of the tax burden in Russia in 1991-2004 was borne by entrepreneurs. We can conclude that the current level of tax burden for entrepreneurs has reached its limit. From the speech of the former Minister of the Russian Federation for Taxes and Duties in 2003 G.I. Bukaev’s main thesis is about the need to reduce the tax burden on entrepreneurs: “ The main goal reform of the tax system in the Russian Federation is to reduce the tax burden on law-abiding taxpayers, providing for equalization of tax conditions, simplification of the tax system, giving it stability and greater transparency."

An important factor determining the state of the taxpayer’s settlements with the state is the level of tax withdrawal. Most economists believe that there is a limit to the tax burden, after which the implementation of entrepreneurial activity becomes unprofitable and economically inexpedient. Determining the total amount of tax collections in such a way that, on the one hand, it maximally corresponds to government expenditures, and on the other, has a minimal negative impact on business activity, is one of the main tasks of government management.

It was on the “source of taxation” that the supporters of the “supply concept”, especially A. Laffer, focused their attention. The main idea was to ensure growth of the natural level of real output, i.e. increasing aggregate supply. In their policy provisions, supporters of the “supply-side concept” recommended reducing marginal tax rates for both individuals and business enterprises. The theoretical basis for the proposed measures was the so-called “Laffer curve”. In accordance with its schedule (see Fig. 2), tax revenues are the product of two main factors: the tax rate and the tax base. The basic idea is that an increase in the tax burden can lead to an increase in government revenues only up to a certain limit, until the taxable portion of national production begins to decline. When this limit is exceeded, an increase in the tax rate will lead not to an increase, but to a reduction in budget revenues.

Y

T* 100%

Normal scale zone Restricted scale zone

IN Bmax

Fig.2. Dependence of tax revenues to the budget on the level of taxation.

where Y is the tax base (market output, taxable part of national production);

B-budget revenues;

T - tax rate;

Вmax – the maximum possible amount of budget revenues;

T* is the marginal rate at which budget revenues reach their maximum value.

The parabolic shape of curve B shows that there are always (with the exception of Bmax) two tax rates at which the government achieves the same amount of tax revenue. The area above the Bmax point is “prohibitive” for the state, as it creates an unfavorable psychological climate and contributes to a decrease in production.

Of course, the discovery made by Laffer is revolutionary in economic science. Reducing the tax burden is a strong incentive for the development of enterprises. In a stable economy, such a reduction is possible only with a reduction in the state's needs for internal resources, which, in turn, means a decrease in government spending and demand from the state for industrial products. In practice, this may mean the closure of a number of industries focused on government needs. At the same time, the need to reduce the tax burden on the manufacturer is a measure without alternative. Replenishment of income state budget may occur at first due to the legalization of part of the shadow sector, which may prefer to pay moderate taxes rather than be under the constant threat of punishment. A reduction in the share of tax payments in enterprise income creates the preconditions for the start of economic growth, and an increase in the number of solvent economic agents will help overcome the protracted budget crisis.

3. Main directions for improving the Russian tax system

When developing economic policy, the state must take into account the following cases:

1. Tax evasion. Tax shifting should not be confused with tax evasion and with depreciation or tax repayment. Tax evasion can be legal or illegal. Legal, legitimate is the case when a consumer, with the introduction of an excise tax on an item of consumption or an increase in this excise tax, stops buying this item or buys it in smaller quantities. This also includes those cases when a manufacturer, subject to an excise tax based on the average output of the product produced, increases productivity and begins to receive a larger output of product, while continuing to pay the previous excise tax.

The state can only fight legal deviations financially: when reducing the consumption of taxed goods, reduce the excise tax. Illegal methods of evasion can only be combated by improving the tax apparatus, which should be able to detect all cases of fraud on the part of payers.

2. Depreciation (or repayment), tax absorption and capitalization. There are two options here:

The tax causes a decrease in the value of the taxed item - tax depreciation;

A tax can be absorbed by a decrease in the value of an item - tax absorption;

The value of an item is increased due to a reduction in tax - tax capitalization.

Due to the phenomena of depreciation, absorption and capitalization, under certain conditions, an increase in tax leads to partial confiscation of the taxpayer’s property. On the contrary, a tax cut may cause an undeserved increase in wealth.

3. A person obliged to pay tax by law actually bears the burden of the tax, that is, he is not only a payer, but also a bearer of the tax. An increase in tax may encourage the manufacturer to reduce costs (for example, by using new techniques and technical improvements in production) and thereby cover the tax.

4. The payer, legally taxed, shifts the burden of the tax to another. If the latter also manages to shift the tax to a third party, then he is only an intermediary payer. If he ultimately bears the burden of the tax, then he is the bearer of the tax. The situation of transfer is determined by many conditions: the subordination of the taxable item to free competition or monopoly, the presence or absence of elastic supply and demand, the degree of mobility (mobility or immobility of the taxable item).

If the taxpayer is a monopolist, then it is much more difficult to shift the tax to him than under free competition, since the monopolist usually sets maximum prices without regard to the tax. When trying to shift the tax, the monopolist faces the risk of decreasing demand. Therefore, the monopolist has to accept a tax on his profits, which, even after deducting the tax, usually gives him sufficient benefit. Under a regime of free competition, prices approach production costs, and taxes may be included in the amount of these costs. Although the price increases due to the tax increase, consumption does not decrease (for example, essential items) and the tax is passed on to the consumer. When taxing non-essential items (medium luxury), the transfer is more difficult, since in this case a reduction in consumption is possible.

When demand is elastic, it is very difficult to shift the tax, but when demand is inelastic, it is much easier. If the demand for a known product can easily be replaced by the demand for another product, then the consumer avoids shifting. Therefore, it is easy to shift taxes to basic necessities and difficult to shift them to medium luxury items, when prices for which rise, the consumer reduces demand for them. Taxes on luxury goods are easily transferred, since very wealthy individuals will not refuse to consume them, despite the tax.

The more immobile the taxable item is, the more difficult it is to shift the tax, and, conversely, the more mobility (mobility) the taxable item has, the easier the tax can be shifted. For example, the owner does not movable property it is more difficult to transfer the tax than to the owner of movable property, especially monetary valuables.

Thus, the established conditions for the shift made it possible to recommend that financial practice impose taxes on those sources about which it can be said with confidence that the tax remains on them.

One of the key problems of the Russian tax system is that the taxpayer does not have a sufficient understanding of why the taxes that the state intends to collect from him are needed. Like any system that operates through the participation of thinking subjects and collective goals, the tax system is highly dependent on how it is perceived through the eyes of its subjects. Activity tracking tax subject and awareness of the reflexive nature of tax behavior is one of the tasks of the state’s economic policy. The first question is to clarify between which forces or entities social consent is achieved and within what framework it can be found.

Over the past four years, serious steps have been taken in the tax sphere in Russia, as a result of which tax collection has increased and the scale of tax evasion has decreased. In general, the tax burden on the economy has decreased: the rates of basic taxes have been reduced, for example, income tax from 35 to 24 percent, VAT from 20 to 18, unified social tax from 39.5 to 26 percent, and a flat income tax scale of 13 percent has been introduced. At the same time, the total number of taxes decreased from 52, as there were in 1988, to 15.

Although the overall tax burden on business activity has decreased, it still remains unjustifiably high. As a result, opportunities for modernization and development of production and the creation of new jobs are reduced. The tax system should provide financing for budgetary needs, be not burdensome for businesses and not impede their competitiveness and growth. business activity.

The general logic of tax reforms in many countries is associated with a gradual transition from indirect taxation to taxation of final income. The depth of this transition often depends on the ability to cope with the task of legalization economic activity and income from it in order to move to direct taxation of income of legal entities and individual taxpayers.

As a manager of transferred funds, the state often proves to be ineffective for entrepreneurs. The entrepreneur understands that the effectiveness of bureaucratic activities in bringing deductions to certain target groups of the population will be much lower than what he achieved in his business. Around every successful entrepreneur there are people who receive from him the subsidy that they do not receive from the state. This also applies to those jobs that an entrepreneur creates through his activities, and certain social programs and charities carried out by him without the participation of the state.

In this regard, the entrepreneur has a feeling: has he not already repaid his social debt? And didn’t he do this much more effectively than the state, which claims part of his property in the form of taxes? The solution to this issue determines what the balance will be in his relations with the state.

Since the state dictates the tax, administrative and other framework in which business exists, the taxpayer is faced with the question of the benefits and costs of tax optimization activities. In practice, this question comes down to comparing the amounts paid to the state with how much should be spent on the “mechanism” of tax evasion.

In general, given the difficulty of identifying and quantifying “shadow” economic processes, their analysis should be based on regular comparison and cross-checking of information obtained from different sources.”

Thus, the actually achievable tax savings turn out to be very significant: just a few commodity turnovers carried out under the “preferential” tax scheme, allow you to significantly strengthen your business.

Thus, in order to meaningfully influence the situation in the country through taxes, you need not only to know the target function of the proposed changes, but also to convey this information to the tax subject. Thus, one of the mechanisms for building trust among tax authorities and legalizing activities among citizens and businesses is to provide citizens with information about tax deductions.

It is important to take into account not only Current state society, but also dynamics. To solve the problem of equilibrium in the “state-entrepreneurship” system, the most attractive method seems to be successive iterations focused on reducing the distance to selected goals. The main thing is to avoid sudden actions and choose the right process indicators.

Conclusion

Taxes as an economic category are part of production relations, since they arise and function in the process of distribution and redistribution of national income created at all stages of production and circulation.

In the conditions of the modern economy of the Russian Federation, the importance of the regulatory function of taxes, the influence of state tax policy on the development of entrepreneurship and the increase in business activity in Russia is increasing. In the process of analyzing the state tax policy in this work, the following conclusions can be formulated:

All taxes perform a regulatory function: any change in the elements of the tax system (change in the procedure for calculating tax, change in tax rates and benefits) affects economic processes in the country, since all taxes are included in the prices of goods (works, services). Based on this, we note that simply transferring the tax burden from producers to consumers will not achieve the goal of reforming the tax system to stimulate the development of entrepreneurship, which can only be achieved by reducing the total tax burden with its redistribution among factors of production.

A detailed description of the effectiveness of the tax system was given, criteria for the effectiveness of the tax system were identified and proposed. As performance indicators on an industry scale, the growth rate of production, profit margin, profitability of enterprises in various industries were proposed; on a territorial scale - the state of the revenue base of regional and local budgets; at the level of economic entities - a reasonable ratio of profit distribution between budgets and enterprises; for the population - income of individuals.

The work substantiates the opinion that reducing the level of tax withdrawal while increasing the uniform nature of taxation and the neutrality of the tax system as a whole will make it possible to achieve in the future the expansion of the tax base by stimulating business and investment activity.

Measures are proposed to promote information openness of tax authorities for taxpayers. As an important factor for the development of entrepreneurship, the formation of trust in the tax system among businesses is emphasized. An important role is assigned to tax institutions. At the same time, it is recommended to avoid drastic actions in choosing a tax policy for entrepreneurship, so as not to undermine confidence and create stability for business development.

Over the long period of reforms, the government made a number of fundamental mistakes in shaping the state's tax strategy. Monetarist policy was mistakenly chosen as a theoretical basis. This has affected the modern tax system in such a way that fiscal orientation continues to be the most important obstacle to economic recovery and the growth of business and investment activity. However, the existing positive trends in tax reform indicate an emerging increase in the level of tax collection and the formation of trust among taxpayers.

Literature

1. Bankhaeva F.Kh. Comparative analysis tax systems // Tax Bulletin. 2001.№3 –S. 93-98.

2. Bashtanov A.N. Methods for determining the tax burden on an economic entity // Regional Economics and Sociology. –2001. -No. 2. pp. 38-47.

3. Boboev M. The most important issues of tax reform in Russia // Financier - 2002-No. 7. P. 28-33.

4. Boboev M., Kashin V. Tax policy Russia at the present stage // Questions of Economics. – 2002. -№7. -WITH. 54-69.

5. Weber M. Selected works. - M.: Progress, 1990.

6. Gorsky I. Taxes in economic strategy states //Finance. 2001. -№8. -WITH. 36-39.

7. Dvorkovich A.V. On the goals, directions of tax reform and its impact on the economy // Tax policy and practice, 2003 - No. 6

8. Keynes D. General theory of employment, interest and money // Anthology of economic classics. - M.: 1993.

9. Cochrane I. Russian tax reform. Has this really happened? //Business Academy. –2001 -№1. pp. 20-23.

10. Kolodina I. Turns of tax restructuring. // Russian business newspaper. – 2002.-August 27. C.2.

11. Lebedev V. // “Izvestia” No. 128 (26445) dated 08.22.2003 // www.rkc.ru/home/news/single/12526.htm

12. Maslova D.V. Tax Code and activation of the incentive potential of the income tax // Finance. –2002. -No. 3. pp. 35-37.

13. Oyken V. Basic principles of economic policy. - M.: Progress, 1995.

14. Pushkareva V.M. History of financial thought and tax policy. –M.: Finance and Statistics.” 2001

15. Smirnov A. Taxation: optimization models.//Economist -1998. -No. 2. –P.70.

5. Smirnov A. Taxation: optimization models.//Economist -1998. -No. 2. –P.70.

Tax planning is the basis of market relations of all business entities and economic objects with different forms of ownership, the importance of which is determined by modern tax legislation, which provides for different tax regimes depending on the status of the taxpayer, the directions and results of its financial and economic activities, the place of registration and the organizational structure of the taxpayer's organization .

Improving tax planning at an enterprise involves carrying out such activities as: developing a tax strategy, managing tax risks and organizing internal tax control.

Tax strategy is usually understood as the management of financial and economic activities economic entity, which is aimed at increasing the efficiency of its interaction with the state taxation mechanism in order to legally reduce the tax burden, as well as identify financial resources for their subsequent capitalization.

The objects of the tax strategy should be:

Objects of taxation;

The process of forming the tax base;

Procedure for fulfilling tax obligations.

Let us note that a properly formed strategy makes it possible to identify the strongest participants in the chain, replace and stimulate those lagging behind, and thereby highlight criteria that allow us to identify effective links and form an effective chain. .

The tax strategy includes all areas of the organization’s work and serves as a means of communication between the managers and employees of the enterprise, tax service and external consultants. This connection is necessary, firstly, to legally reduce the tax burden, and secondly, to identify financial resources and subsequently for their capitalization.

In addition to forming a tax strategy, it is necessary to properly manage tax risks. Reducing tax risks and optimizing taxes is one of the key difficulties of many taxpayers. All organizations, without exception, one way or another, strive to reduce the amount of tax payments, and only one criterion distinguishes them from each other - these are the methods of achieving this mission.

The essence of tax optimization is to reduce the amount of taxes payable through justified legal actions of the taxpayer, which contain the absolute application of all benefits given by law, tax exemptions etc.

The main task of tax optimization is considered not only to save on tax payments, but also reducing tax risks. And to do this, it is necessary to establish the basic principles that must be adhered to when carrying out activities aimed at identifying, assessing and reducing tax risks. These basic principles include:

1) the principle of cost adequacy. That is, the cost of the introduced risk reduction scheme cannot be greater than the amount of possible losses that are a consequence of tax risks.

2) the principle of legal compliance. The model for optimizing tax risks must be legitimate in relation to Russian and international legislation.

3) the principle of confidentiality. Access to data about the actual purpose and consequences of operations must be extremely limited.

4) the principle of controllability. Reducing tax risks depends on well-designed controls.

5) the principle of an acceptable combination of form and content. This principle is that when an organization that does not have fixed assets on its balance sheet and has only directors on its staff, it provides transport and any other services.

6) the principle of neutrality. Tax risks must be optimized through your tax payments.

7) the principle of diversification. Optimization of budget allocations may be affected by various unfavorable factors.

8) the principle of autonomy. Risk optimization efforts should be less dependent on external participants.

Since tax optimization is considered only a type of tax behavior of a business, in this case the risks when using it are similar to the risks of taxpayers who do not use it.

Figure 1. Tax risks

In order to minimize tax risks, it is necessary to apply the principles presented in Figure 2.

Figure 2. Optimization principles

The next necessary measure to improve tax planning is the organization of internal control.

The internal tax control system is a set of tasks, operating principles, organizational measures, methods and procedures that are used as means for orderly and effective control over the correctness of calculated tax amounts, correction and prevention of errors and distortions of information in tax registers and tax reporting forms, as well as timely preparation of reliable tax reporting.

The internal tax control program usually takes into account the following control procedures:

A set of applied control procedures;

The order and results of their application;

Actions according to the results obtained.

The main requirements that apply to the implemented control procedures are:

1) the effectiveness of control operations in the field of identifying and correcting mistakes;

2) efficiency of preparation of internal and external tax reporting forms;

3) feasibility when implementing control procedures.

In the conditions of modern economic reality, the tax component in the organization’s management system is becoming increasingly important, since taxes have a significant impact on financial indicators activities. Thus, a carefully designed tax planning system is an important factor determining the preservation of the organization’s competitiveness.

Bibliography:

1. Bespalov M.V. Tax planning and tax optimization: main goals, objectives and principles of implementation // Accounting in budgetary and non-profit organizations. – 2013. - No. 24. – pp. 24-28
2. Lyashchenko N.A. The ABC of tax planning for business activities // Management and economics in the 21st century. – 2015. - No. 1. – pp. 11-17
3. Maziy V.V. Organization of the budget system at the enterprise//Internet journal Science Research. – 2012. - No. 4 (13). – P. 175
4. Mirgazizov V.V. Risks of tax optimization//Bukhgalteriya.ru. – 2008. [Electronic resource] – Access mode. – URL: http://www.buhgalteria.ru/article/5613 (Date of access: 02/18/2017).
5. Tax Code of the Russian Federation. – M.: Eksmo, 2016
6. Podmogilnaya O.I. Basic approaches to the formation of corporate marketing strategies // International Economic Forum. [Electronic resource] – Access mode. –URL: http://www.be5.biz/ekonomika1/r2010/01558.htm (Accessed 02/14/2017).