Taxes have always been the main source of budget formation, so it depends on how correctly the budget will be built. tax system will depend on the welfare of the country. All citizens and companies that receive income are required to pay taxes to the state treasury, calculated according to the established taxation model.

In economics, there are several methods of regulating incoming accruals. Each of them carries a different economic meaning and has characteristic features.

Flat, progressive and regressive taxation - what's the difference

Due to the fact that the main task of the tax system is the effective replenishment of the state treasury, legislators are constantly coming up with various models that meet the conditions of one or another economic period countries. Among the options adopted, there are three most successful taxation systems that were used at one time, and some are currently used for the calculation of fees:

• Flat taxation is currently used in our country. This method involves the calculation and payment of equal taxes for all segments of the population. Such a system does not take into account the social interests of citizens and commercial structures, but it is by far the simplest and most optimal.
• The progressive system assumes that the tax rate increases as income increases. Moreover, when moving from one stage to another, only that part of the profit that exceeds the established indicators is taxed. Such a tax was applied in Russia in relation to personal income tax. The method is based on the redistribution of the tax burden from the poor to the richer.
• Regressive taxation is the complete opposite of progressive taxation, because in connection with the growth of income tax rates systems are down. This model has proven to be the most effective method collection of tax payments.

Why lower interest rates can bring high returns

Let us consider in more detail the regressive model for constructing tax deductions. In order for the taxpayer to be confident in the fairness of the application of a particular system, as well as to reduce the concealment of part of the income, legislators have developed regressive taxation.

Such a system became a powerful incentive for the mass legalization of income received in the country, in connection with this phenomenon, the state began to receive additional income, despite the fact that tax rates were reduced.

Why is the regression scale dangerous?

The regressive tax system has a rather thin line between pluses and minuses. Prolonged application of the model may upset the social balance and lead to some discontent among various sections of society. Such moods of society adversely affect the replenishment of the country's budget.

In addition, if the government is trying to patch up budget holes, then the regressive model will do it rather slowly, and in a crisis economy, such rates are unacceptable.

For whom the system of regression of tax payments is most beneficial

If we consider the sphere of small business as an example, then for its representatives, regressive taxation means a system that obliges them to pay an equal tax on income, regardless of the company's wealth. In other words, the wealthier the enterprise, the less it charges payments. In terms of equality, this looks rather unfair. But, on the other hand, such a model motivates the company's management to increase the revenue side and legalize the wages of employees.

Which taxes can be subject to regressive taxation: examples

Although the regression model is quite profitable system accrual of payments, it is not considered particularly popular. In Russia, regressive taxation was applied at the beginning of the 2000s in relation to the unified social tax. Another example is the indirect taxes that consumers ultimately pay.

VAT and excises in relation to certain types of goods have reduced nominal rates. Thanks to this, the population has the opportunity to purchase essential goods, seasonal products and things that fall under the preferential excise regime, at the most reasonable price. In this case, the regressive taxation system has obvious advantages.

The state duty is also regressive in nature, as it has a certain scale of rates. When applying statements of claim in property cases, the amount of the fee decreases depending on the size of the claim.

What taxation system is most appropriate for modern economic conditions

Currently, our state is experiencing some budget deficit, which can be partially covered by tax payments. As a result, economists carefully consider new model tax regime which will be ideally suited to the conditions of modern business.

The regressive scale of taxation in such times is not entirely acceptable, as it is not able to restore a fairly large shortfall. In this regard, legislators have developed a bill that has a progressive multi-stage nature of charging fees. It is based on strictly defined standards by which tax rates will be determined. Such taxation will be affected by personal income tax. If you delve into the real numbers of the model, you can see that the proposed system has a fairly low starting tax rate (5%). To some extent, it even resembles a regression compared to the current regime.

The system being developed has not yet found the general consent of legislators, and therefore has been postponed until better times. Possibly due to a change economic situation in the country such a bill will get its start in life.

Tax systems serve to formally withdraw part of the income in favor of state budget. The amount of incoming contributions depends on how much the current model inspires public confidence. Regressive taxation has proven itself as an incentive model for income laundering, but nevertheless the system is designed for a certain economic course and cannot be applied in the conditions of overcoming the crisis.

The principles of taxation are implemented through methods of taxation. The theory of taxes knows four methods of taxation: equal, proportional, progressive and regressive.

At equal to method for each taxpayer is set equal amount of tax. An example is head taxation. Currently this species taxation does not apply.

At proportional Every taxpayer has the same tax rate. In other words, for any value tax base(B) the tax rate (T/B) remains unchanged (Figure 2.3).

Rice. 2.3.

At progressive taxation with the growth of the tax base (B), tax rates (T / B) increase. Depending on whether the increase in the tax rate remains constant with an increase in the tax base function, increases or decreases, one speaks of an accelerating ( A), linear ( b) or slowing down (c) progression (Fig. 2.4).

Rice. 2.4.

At regressive taxation with the growth of the tax base (B), tax rates (T / B) are reduced. Depending on whether the growth of the average tax rate remains constant with a decrease in the function of the tax base, increases or decreases, one speaks of an accelerating (A), linear (b) or slowing down (c) regression (Fig. 2.5).

Rice. 2.5.

WE THINK FOR OURSELVES

Tax regression (degression) is typical mainly for indirect taxes in particular for VAT, sales tax, excises. IN economic sense these taxes are a surcharge on the price of a product, and buyers of the same product pay the same amount of tax. But the share of these taxes in the income of the taxpayer decreases with the growth of his income. The direct real taxes used in many countries are regressive. The regressive taxation system, on the one hand, provides the budget with guaranteed tax revenues, on the other hand, leads to an increase in inflation, a decline in production, and a narrowing of the domestic market.

Show the regressive nature of any tax (optional) levied at a proportional rate. The answer is best presented in the form of a graph.

PRACTICE EXAMPLES

Organizational and legal principles of building the tax system Russian Federation are reflected in Art. 3 NK:

• 1. Every person must pay lawfully established taxes and fees. Legislation on taxes and fees is based on the recognition of the universality and equality of taxation. When establishing taxes, the actual ability of the taxpayer to pay the tax is taken into account.
• 2. Taxes and fees may not be discriminatory and may not be applied differently based on social, racial, national, religious and other similar criteria.

Not allowed to install differentiated rates taxes and fees, tax benefits depending on the form of ownership, citizenship individuals or place of origin of capital.

• 3. Taxes and fees must have an economic basis and cannot be arbitrary. Taxes and fees that prevent citizens from exercising their constitutional rights are unacceptable.
• 4. It is not allowed to establish taxes and fees that violate the single economic space of the Russian Federation and, in particular, directly or indirectly limit the free movement within the territory of the Russian Federation of goods (works, services) or financial resources or otherwise restrict or create obstacles not prohibited by law economic activity individuals and organizations.

No one may be obligated to pay taxes and fees, as well as other contributions and payments that have the signs of taxes or fees established by this Code, not provided for by this Code, or established in a different manner than determined by this Code.

• 6. When establishing taxes, all elements of taxation. Acts of legislation on taxes and fees should be formulated in such a way that everyone knows exactly what taxes (fees), when and in what order he must pay.
• 7. All unremovable doubts, contradictions and ambiguities of legislative acts on taxes and fees shall be interpreted in favor of the taxpayer (payer of fees).

Compliance with the principles of taxation in the construction of the tax system of the state is designed to create conditions for motivating the activities of economic entities, regardless of the form of ownership, to stimulate entrepreneurial activity and labor activity of the population, to limit socially unjustified cash income individual citizens, to limit the growth of prices and incomes, taking into account inflationary balance, to ensure growth and strengthening of the revenue base of budgets budget system states.

The main participants in tax legal relations are taxpayers. The Tax Code gives taxpayers a wide range of rights, and also imposes on them a certain range of duties. In addition to the taxpayer, there are entities such as tax agent, the representative of the taxpayer (legal and authorized) and the bearer of the tax.

The tax is considered established only when the taxpayers and the following elements of taxation namely: the object of taxation; the tax base, taxable period, tax rate, tax calculation procedure, tax payment procedure and terms. IN necessary cases when establishing a tax, an act of legislation on taxes and fees may also provide for tax benefits and the grounds for their use by the taxpayer.

When establishing taxes, they are guided by certain rules or principles of taxation. There are general (classical and fundamental) principles of taxation and organizational and legal principles for building a tax system. General principles are fundamental and universal for all countries, they contribute to the harmonization of taxation. The organizational and legal principles of taxation are intranational, they are the basis of the tax system of the state, thanks to them the interaction of its structural elements is ensured.

The principle of fair taxation is implemented through taxation methods. The historical development of taxation has led to the formation of four methods of taxation: equal taxation, proportional taxation, progressive taxation and regressive taxation.

1.3 Experience of foreign scientists in revealing the foundations of progressive and regressive taxation

To consider ideas in the field of progressive and regressive taxation of foreign scientists - economists, we turn to general and particular theories of taxation. Undoubtedly, the founder of the origin of the theories of taxation is the economist of the classical school - Adam Smith. His scientific work in this area is of great importance. In his book An Inquiry into the Nature and Causes of the Wealth of Nations, he formulated the basic postulates of the theory of taxation. A. Smith's merit lies in the fact that he was able to theoretically substantiate the state's need for its own financial resources. “The subjects of the state should, as far as possible, according to their ability and strength, participate in the maintenance of the government.” That is, the citizens of the state must pay taxes necessary for the formation of public financial resources, which, in turn, are necessary for the state to perform its functions. However, in order for taxation to have a positive effect, it is necessary to comply with the rules of taxation. These rules were formulated by A. Smith and entered the history of science as "Adam Smith's four principles of taxation." The very first principle - the principle of justice - is that each taxpayer should participate in the financing of the state in proportion to their capabilities. At the same time, the size tax payment should change with the growth of the income of the individual on a progressive scale. “There can be no imprudence in the fact that the rich take part in the expenses of the state, not only in proportion to their income, but also a little higher.” The Russian tax system does not comply with the principle of justice, one of the four fundamental principles of scientific thought by the eminent scientist Adam Smith. In this case, it is not necessary to draw a conclusion about its effectiveness and objectivity. It is noteworthy that in this respect, Adam Smith turns out to be an associate of another no less famous scientist - Karl Marx. Progressive theory has always been advocated by the leading proponents of the socialist reorganization of society, and Karl Marx and Friedrich Engels in their Communist Manifesto even associated it with the abolition of private property and the building of socialism. To implement the "despotic intervention in the right of property" of the middle class, K. Marx proposes a program of "measures" of ten points. These activities will, of course, be different in different countries. However, in the most advanced countries, the following measures can be applied almost universally:

• Expropriation land ownership and the conversion of land rent to cover government spending.
• High progressive tax.
• Cancellation of inheritance rights.
• Confiscation of the property of all emigrants and rebels.
• Centralization of credit in the hands of the state through national bank with state capital and exclusive monopoly.

• Centralization of all transport in the hands of the state.

• An increase in the number of state factories, tools of production, clearing for arable land and improvement of land according to the general plan.

• The same obligation of labor for all, the establishment of industrial armies, especially for agriculture.

• The connection of agriculture with industry, the promotion of the gradual elimination of the distinction between town and country.

• Public and free education of all children. Karl Marx considered the main evil of capitalism to be private property and capitalist exploitation. It should not be underestimated that there are different ways in which private owners can spend their profits. This determines the structure and contradictions in society, the level and quality of people's lives depend on it. The progressive system of taxation, which is now in force in most economic developed countries. In practice, attempts to establish progressive taxation occur very early: in Florence in 1442, in Holland in 1742, in Saxony in 1742, etc. At the same time, our legislators are in no hurry to resort to such an instrument of limiting super-high incomes. , as a progressive rate. The fact is that they do not consider them anti-social, since we have not been living under communism for a long time. Nevertheless, Karl Marx is a world-famous scientist and his judgments about a high progressive tax for the rich have not lost their significance today.

Theoretical defenders of the principle of justice in taxation appear very early, among them belonged, for example: Victor Riqueti, Marquis de Mirabeau - one of the founders of the theory of a single progressive income tax. Its essence was

in the collection of a single head tax from a variable salary according to the degree of prosperity of the payer. Jean Charles Leonard Simond de Sismondi, one of the representatives of the theory of proportional and progressive taxation, should also be mentioned. He believed that the richer the citizen, the more he owes his wealth to the state. A friend and colleague of K. Marx - Friedrich Engels was the founder of the theory of radical socialist orientation. The main task of this theory is as follows: it is advisable to introduce progressive taxation in order to radically change the distribution of national wealth. The theory of socio-political orientation characterizes the introduction of progressive taxation based on the interests of the bourgeoisie, since it should advocate for the introduction of progressive taxation, since it allows you to limit the growth of their income and, as a result, the fall in the rate of return on capital. To some extent, the thinker Thomas Hobbes adhered to this theory in his judgments. No less interesting are two more particular theories, namely the theory of general retribution and the theory of special retribution. The first is based on the idea of ​​the advantage of progressive taxation, which oriented the activities of the state in favor of the wealthy segments of the population and the need for appropriate retribution on their part. The second argues for the need for progression in direct taxes as a kind of compensation for the impossibility of establishing it in indirect taxes. Proponents of these theories include the famous German statistician Ernst Engel. So, the rich have more leftovers in the budget to meet the necessary needs, not only absolutely, but also relatively. Meanwhile, the poor have nothing left to satisfy cultural needs, not to mention the incomplete satisfaction of physiological needs. On the basis of Engel's law, they came to the conclusion that "it is necessary to take where there is a large surplus." John Stuart Mill formulated the theory of equality of sacrifice, in which he substantiated the principle of progressive taxation. He believed that every citizen is obliged to deliver to the state a certain share of his income, in the form of which he would make a sacrifice equal to the sacrifice of other citizens, so that after paying the tax, the citizens would remain in the same economic situation as they were before, before payment. This is the criterion of relative equality, by virtue of which the principle of taxation becomes the norm that the tax should represent the same value for each citizen, that is, the same sacrifice. The German economist Adolf Wagner is the ideologist of the socio-political direction, which saw progressive taxation as a means of leveling property inequality. In fact, progressive taxation came into practice under the pressure of the working class and the agrarians. The difference in views on proportional and progressive taxation is explained not only by the class affiliation of their representatives, but also by the content of the concept of solvency. Representatives of proportional taxation understood the ability to pay as the income and property of the taxpayer, supporters of progressive taxation - such an ability to pay, which is commensurate, on the one hand, with income and property status, and on the other hand, with deprivation and sacrifice, which should be the same for all payers. So, A. Wagner believes that the state, when taxing, should pursue not only fiscal, but also socio-political goals, mitigate inequality, influence in a certain way the distribution of property and income. Analyzing the opinions of the above-mentioned economists, it is important to note that progressive taxation will be beneficial for the country's economy only if it does not turn into a confiscation of the population's income. For a more complete reflection of information on this issue, it is necessary to note the criticism of progressive rates by some scientists. Thus, modern liberal economists are convinced that a progressive income tax slows down economic development. Modern liberal criticism of the progressive tax is built along several lines. First, liberals believe that progressive taxation is unacceptable because it dramatically increases the number of ways to avoid taxes. Secondly, the theorists of liberalism are convinced that a progressive tax hinders not so much the rich as those who get richer. In other words, we are talking about the fact that a progressive tax interferes with economic initiative, which ultimately turns into a slowdown in economic development. Stated simultaneously, these two arguments obviously contradict each other. Indeed, either a progressive tax promotes tax avoidance and thus increases economic activity, or it discourages it and leads to stagnation. As for regressive taxation, its study by both foreign and Russian scientists was reduced mainly to the concept and definition of the term "regression". At the same time, economists in many countries single out only one main positive feature of regressive taxation, namely, the result of this type of taxation, under certain circumstances, can be an absolute increase in tax collection. If we turn to the history of the tax system in Russia, we can trace the negative trend of introducing regressive taxation. So, a feature of indirect taxation is - regressive in nature - the lower the income, the greater part of it is the tax. Do not forget that it was indirect taxes that caused the greatest discontent, like the famous "salt riots".

Summing up the results of the first chapter of the course work, we summarize and highlight all the information received on progressive and regressive taxation. Firstly, the fact that scientists of world renown gave a positive assessment of progressive taxation in their judgments already speaks volumes. Namely, the tax system of any country is indirectly built on fundamental principles,

laid down at the time of the formation of taxation. One of these principles is the principle of justice. Why is the Russian tax system worse than the tax system, for example, in Germany? The fact that it does not comply with the principle of fair taxation. Secondly, the fears of many of the scientists we are considering that progressive taxation can lead to a slowdown in economic growth in the country are completely unfounded for Russia. And that's why - Russian oligarchs are in no hurry to invest their money in the development of innovative projects and science. After all, from investing in financial sector the positive effect is visible almost immediately, and investments in innovation require considerable time before a visible result appears. Thirdly, the theory of equality of the victim is quite interesting. The negative result of tax collection must be the same for any taxpayer, otherwise it will be contrary not only to the Tax Code, but also to the Constitution of the Russian Federation. Taxpayers are equal in their rights and obligations, in this case, why for some the payment of tax is an imperceptible, albeit unpleasant, loss of part of the income, while for others it is an irreparable loss of funds and the further impossibility of a normal existence and the implementation of even primary needs? This is a significant error in the tax legislation of Russia, which is long overdue for correction.

2 Research of the most effective methods of taxation at the present stage of formation and development of the Russian economy

2.1 Comparative analysis legal framework governing regressive and progressive taxation in Russia and abroad

A progressive income tax rate is considered correct throughout the world, it helps to smooth out inequality in society and redistribute income. At the time of the start of the tax reform in Russia, there was a progressive scale of income tax rates in accordance with the USSR Law of April 23, 1990 No. 1443-1 “On income tax on citizens of the USSR, foreign citizens and stateless persons”. This law entered into force on July 1, 1990 and, in article 8, established the tax rates for income tax indicated in table 2.1.

Table 2.1 - Income Tax Rates, 1990

Taxable amount	Tax amount
From 101 to 150 rubles	0 r. 29 kop. - 14 p. 70 kop.*
From 151 to 700 rubles	14 p. 70 kop. + 13% from the amount exceeding 150 rubles.
From 701 to 900 rubles	86 p. 20 kop. + 15% from the amount exceeding 700 rubles.
From 901 to 1100 rubles	116 r. 20 kop. + 20% from the amount,
	exceeding 900 rubles.
From 1101 to 1300 rubles	156 p. 20 kop. + 30% from the amount exceeding 1100 rubles.
From 1301 to 1500 rubles	216 r. 20 kop. + 40% from the amount exceeding 1300 rubles.
From 1501 to 3000 rubles	296 r. 20 kop. + 50% from the amount exceeding 1500 rubles.
From 3001 r. and higher	1046 p. 20 kop. + 60% from the amount exceeding 3000 rubles.

* From 101 to 129 rubles - 29 kopecks for each accrued ruble; from 130 to 150 rubles - 30 kopecks

At the same time, the main payers of this tax were persons who received legal wages. The administrative and institutional conditions for doing business in Russia are such that for high-income individuals under a progressive tax scale, the use of a range of opportunities for tax evasion is much more profitable than full compliance with tax obligations. Among such opportunities at the time of the start of the tax reform are the transformation of wages into interest on deposits and insurance payments, the disguise of income as corporate costs, the payment of labor in unrecorded cash, etc. As a result, income taxation was regressive at progressive tax rates. It was impossible to overcome this situation by increasing the degree of progressiveness of the income tax scale. The issue of reforming tax legislation was on the agenda back in 1997, when the State Duma discussed the draft Tax Code submitted by the Government of the Russian Federation. The practical implementation of the reform began with the adoption in July 1998 of the first part of the Tax Code. However, the actual reform of the procedure for calculating and levying specific taxes began to be implemented as the first chapters of the second part of the Tax Code were adopted, starting in 2000. Thus, federal law dated 05.08.2000 No. 118-FZ “On the Enactment of Part Two of the Tax Code of the Russian Federation and Amendments to Certain Legislative Acts of the Russian Federation on Taxes”, the tax rate on personal income was changed. The second part of the Tax Code of the Russian Federation from January 1, 2001 established a single tax rate on personal income - 13%, the lowest in the world taxation practice. The introduction of a flat taxation scale was justified by the need to increase the level of tax collection, eliminate schemes for concealing real wages, and reduce the number of tax evaders. Supporters of the flat scale as the main argument for the achieved effect cite the figures for a significant increase in revenue from this tax in 2001-2002, that is, immediately after the adoption of the relevant law. According to the then Ministry of Taxes and Dues, the department was renamed the Federal Tax Service in 2004, in 2001, income from personal income tax to the treasury increased by 46.7%. At the same time, according to Rosstat, the growth in real incomes of the population amounted to only 8.8%. That is, in the first year after the innovation, the result was, and significant - 37.9%. Table 2.2 shows the dynamics of tax revenues to the budget of the enlarged government of the Russian Federation for personal income tax in 2000-2006. both in real terms (in 1998 prices) and as a percentage of GDP.

Table 2.2 - Personal income tax receipts to the budget of the enlarged government of the Russian Federation in 2000-2006 (in real terms and in % of GDP)

	Tax revenues in real terms (trillion rubles)
	Tax revenues as % of GDP

INTRODUCTION 2

1. Methods of taxation. 3

2. Equal taxation. 5

3. Proportional taxation. 6

4. Progressive taxation. 8

a) a simple bitwise progression. 8

b) simple relative progression. 9

c) complex bitwise progression. 10

d) a hidden progression system. eleven

5. Regressive taxation. eleven

CONCLUSION. 14

LIST OF USED LITERATURE .. 17

INTRODUCTION

Taxes act as a source of income generation for the state budget, therefore they are inextricably linked with the functioning of the state itself and, accordingly, directly depend on the level of development of the state itself. Through taxes, the state withdraws and appropriates a part of the produced national income, and therefore taxes and the tax system directly depend on the level of development of the state mechanism.

In the conditions of market relations and especially in the period of transition to the market, the tax system is one of the most important economic regulators, the basis of the financial and credit mechanism. state regulation economy. The effective functioning of the entire national economy depends on how well the taxation system is built.

It is the tax system that today turned out to be, perhaps, the main subject of discussions about the ways and methods of reform, as well as sharp criticism.

On this moment there is a mass of all kinds of literature on taxation in Western countries, and a huge long-term experience in taxation has been accumulated. But due to the fact that the Russian tax system is being created almost from scratch, today there are few monographs by domestic authors on taxation, in which one could find competent, deeply thought-out, calculated proposals for creating a Russian tax system that meets our Russian realities.

In order to improve the efficiency of taxation and reduce the concealment of income among taxpayers, each taxpayer must be confident in the fairness and correctness of tax collection. To do this, the state uses various methods of taxation, which will be discussed in this course work.

1. Methods of taxation

The existence of any modern state inextricably linked to taxes. Every person experiences it to some extent. Benjamin Franklin wrote that "everyone must pay taxes and die." This principle is also embedded in Russian legislation: "Everyone is obliged to pay legally established taxes and fees."

According to the ideas of A. Smith, when forming the tax system, it is necessary to be guided by the following principles:

The principle of justice, which affirms the universality of taxation and the uniform distribution of it among citizens in proportion to their incomes. The understanding of justice depends on the historical stage of development, the economic structure of society, the social status of a person, his political views. In application to modernity, application this rule means that taxpayers are legally obliged to participate in the financing of public (state) structures and activities, and the distribution of the tax burden is made taking into account the level of income received;

The principle of certainty, requiring that the amount, method and time of payment be exactly known in advance to the payer. The uncertainty of taxation, on the one hand, leads to the fact that the payer may fall under the power of controlling authorities, and on the other hand, it creates conditions for tax evasion. In addition, in the context of ambiguous interpretation normative documents, instability and unpredictability of the taxation system as a whole, it is difficult to make decisions and build a business strategy;

The principle of convenience, which suggests that when creating a tax system, the interests of the payer should be taken into account first of all: a minimum of formalities, the maximum simplicity of the procedure for transferring funds, the coincidence in time of the moment of receipt of income and tax withdrawal, etc.;

The principle of economy, which consists in reducing the costs of tax collection, in rationalizing and reducing the cost of the taxation system as a whole. Today, this principle is seen as purely technical: the cost of levying a tax should be minimal compared to the income that this tax brings.

Particular attention in the conditions of a federal or confederal structure of society is paid to the principle of a strict division of taxes and fees according to budget levels from the lowest (settlement or district) to the highest (nationwide). This rule must be governed by both local and federal laws.

To stimulate the development of entrepreneurial activity and prevent social tension, it is of great importance to apply the principle of a scientific approach to establishing a specific tax rate. The essence of this rule is that the scale of the tax burden on the payer should allow him, after the withdrawal of all established payments, to have an income that ensures the satisfaction of vital needs and retains the possibility of expanding reproduction. When setting tax rates, it is unacceptable to proceed from the momentary interests of replenishing the state treasury to the detriment of the development of the economy and the interests of taxpayers.

The principles of taxation in practice are implemented through the methods of taxation. This term refers to ways of constructing tax rates in their relation to the tax base and there are four main methods of taxation: equal, proportional, progressive and regressive taxation.

2. Equal taxation

Equal taxation involves the establishment of a fixed amount of tax levied on the taxpayer, which is due to the use of a flat tax rate that is equal for all taxpayers. In this case, there is no relationship at all between tax rates and the tax base.

This type of taxation is the simplest and most primitive, but convenient type of taxation. It was used as targeted temporary or emergency taxes, which were established in addition to permanent ones. An example of such equal taxation is the poll tax, historically one of the earliest. It was paid back in China in the 12th century. In Russia, per capita taxation was introduced under Peter I in 1724. This method does not take into account either the property status or the taxpayer's income. An exception may be the application of different tax rates to male and female souls, as well as depending on the rank and rank.

Economist N.I. Turgenev wrote that poll taxes collected from everyone equally are traces of the ignorance of previous times, when public needs were of little importance and when Governments, not knowing the subtle ways of dividing taxes, took from everyone equally.

Thus, under equal taxation, the poor bear the tax burden more than the rich. If the tax amount is 1,000 rubles, then with an annual income of 10,000 rubles. the tax exemption will be 10% (10,000 rubles / 1,000 rubles), and with an annual income of 100,000 rubles. - 1% (100,000 rubles / 1,000 rubles).

The use of the method of equal taxation is explained by the fact that these taxes are not focused on the ability of the payer to pay the tax, but on meeting any specific need of the taxpayer as a member of society. The general need is satisfied by the common equal efforts of taxpayers. This means that no one should be exempt from paying the tax.

At present, equal taxation is considered economically inefficient and does not meet the principle of fairness. But, nevertheless, it exists in such a super-civilized country as Japan: 3,200 yen are charged per year from each inhabitant. Also, in France, this tax is used as one of the sources for the formation of local budgets:

o cleaning tax;

o the fee for the maintenance of the Chamber of Commerce and Industry, paid by those who pay the professional tax;

o Fee for the maintenance of the Chamber of Crafts, paid by enterprises that are required to be included in the register of enterprises and crafts;

o local fees for mine development;

o fees for the installation of electric lighting;

o duty on used equipment;

o duty on motor vehicles imposed on all motor vehicles;

o tax on landscaping paid into the budgets of departments, etc.

3. Proportional taxation

Proportional taxation involves the establishment of a fixed rate for each taxpayer in shares or percentages, which does not change depending on the dynamics of the tax base. With this method of taxation, the tax increases in proportion to the growth of the tax base.

The principle of justice has been the benchmark of any civilized system of taxation for more than 230 years. This principle is based on Adam Smith's statement that "the subjects of the state should, as far as possible, according to their ability and strength, participate in the maintenance of the government, that is, according to the income they enjoy, under the protection and protection of the state." Adam Smith, a Scottish economist and philosopher, believed that the principle of justice corresponds to proportional taxation, when people with equal incomes contribute the same share of their income to the budget.

The principle of proportional taxation was finally enshrined in tax practice French Revolution and was based on the idea of ​​equality proclaimed by it: “From the idea of ​​equality followed not only universal, but also equal taxation, equal distribution of taxes among all payers, according to the means of each, in other words, everyone is obliged to give the same part of their property to the state.” Although some believed that the idea of ​​equality should lead to equal taxation, the majority nevertheless agreed that taxes should be paid at the expense of each, in accordance with economic opportunities, solvency. Solvency was determined at that time by the person's income.

Majority Russian taxes based on the proportional method. Thus, the income tax involves the establishment of a single rate (independent of the amount of profit received): 2% - the federal component and 18% - the maximum possible rate of the subjects of the Federation. There are three rates for VAT - 18, 10 and 0%. And none of them depend on the size of the tax base. Since 2001, personal income tax in Russia has also been levied on the basis of the proportional method of taxation at a rate of 13%.

In Europe, the rates of central corporate income taxes are also generally proportional, ranging from 28% in Sweden to 53.2% in Italy, depending on the application of offset systems.

4. Progressive taxation

Progressive taxation is a method of taxation in which the tax rate increases as the tax base increases.

Currently, the choice of progressive taxation is largely based on the concept of discretionary income, i.e. income used at its own discretion. Theoretically, discretionary income is the difference between total income and income that is spent on meeting primary, vital needs. It is discretionary rather than total income that determines a person's true solvency.

Naturally, with the growth of income, the share of all vital expenses decreases (on food, clothing, other essential goods, transport, etc.) and the share of discretionary income increases. It is easy to see that with proportional taxation total income a less wealthy payer bears a heavier tax burden than a more wealthy one, since the share of free income is smaller, and the share of tax paid from this free income is higher. Therefore, the gradation of the tax is necessary, taking into account the needs of the person.

And although different taxpayers will pay different taxes, the principles of equality and fairness of taxation will be maintained. In other words, the rich, as persons with greater ability to pay, should bear the tax burden in a larger amount than the poor, who have low discretionary income and, accordingly, low ability to pay.

There are 4 types of progression.

a) a simple bitwise progression.

With a simple rank progression, stages, or ranks, of the taxable base are allocated, and for each rank a tax salary is set in a fixed amount. For example, the first category is from 1 to 1000 rubles, the second - from 1001 to 5000 rubles, the third - from 5001 to 10,000 rubles, the fourth - from 10,001 to 15,000 rubles. etc. For each of these categories, the amount of tax is established. For example, for the first category - 1 ruble, for the second - 100 rubles, for the third - 500 rubles. etc.

The convenience of this method is the simplicity of calculating the amount of tax. It is enough to decide on the tax category and the amount of tax will be known.

The inconvenience of this system is obvious - the wider the boundaries of the categories, the greater the unevenness in the taxation of persons who receive income adjacent to different boundaries of the category. And slightly different incomes included in different categories (for example, 4999 rubles and 5001 rubles) have a significant difference in taxation. This system has been widely used in the past.

IN modern conditions such a system is practically not used, since it is impossible to ensure progressiveness within the ranks during its construction. Moreover, the wider the scope of the digits, the less valid this scheme is, since the principle of equality in taxation is violated.

b) simple relative progression.

With a simple relative progression, categories are established and fixed proportional (both solid and interest) rates for these categories, applied to the entire amount of the tax base for each category and increasing in size when moving from the lowest to the highest level.

A simple relative progression is used in the vehicle tax. According to Tax Code RF with bus engine power "up to 200 hp inclusive" transport tax paid at the rate of 10 rubles. with each horsepower, and with engine power "over 200 hp." - 20 rub. The owner of a bus with a 200 hp engine thus pays a tax of 2,000 rubles. (200 hp * 10 rubles). The owner of a bus with a 201 hp engine. pays tax in the amount of 4020 rubles. (201 hp * 20 rubles): this bus is included in the second category ("over 200 hp"). The increased rate applies to the entire increased base, not just part of it.

Unlike a simple bitwise progression for income or property included in one category, when using the method of simple relative progression, the tax increases proportionally, but the same drawback remains - the sharpness of the transitions. In the considered example, with an increase in the tax base by 0.5%, the amount of tax increased by 2.01 times. Examples are known when, as a result of applying this method of taxation, a payer with a higher income after tax had less money left than a payer with a lower income.

c) complex bitwise progression.

To the greatest extent, the system of complex progression corresponds to the tasks of progressive taxation. It is this system that is most widely used today. As in other progression systems, in the compound progression system the tax base is divided into tax bands, but the rates for these bands are applied only to the part of the income received corresponding to this band. That is, higher rate does not apply to the entire increase in income, but only to its part exceeding a certain level.

A complex progression is also called a terrace progression or a cascade progression, although it provides a much greater smoothness of taxation than other types of progression. This smoothness depends on the number of tax categories and the gradual increase in the rate.

A striking example of this type of progression in the Russian tax system was the scale of taxation of individuals with income tax that was in force until 2001. The entire amount of the annual total taxable income of citizens was divided into 3 parts. The first part (up to 50,000 rubles) was taxed at a rate of 12%. The second part (from 50,001 to 150,000 rubles) - at a rate of 20% and the third part - (over 150,000 rubles) - at a rate of 30%. Currently, there are no taxes and fees in the domestic tax system that are levied on the basis of a complex progression.

d) a hidden progression system.

In a number of cases, the actual progression in taxation is achieved not by establishing progressive tax rates, but by other methods. For example, for incomes included in different categories, unequal amounts of deductions can be established - large for low incomes and smaller for high ones. In this case, the tax base, and hence the tax, will change disproportionately. Also, progression can be achieved by providing tax breaks low-paid segments of the population, various deductions from the tax base, or, on the contrary, the introduction of some other taxes in addition to income (additional, proportional, etc.). An example is the schemes operating in a number of Canadian provinces, where additional taxes increase the nominal progressivity of the main income tax grid (an additional tax of 10% is taken on income above 10,000 Canadian dollars).

5. Regressive taxation

Within the framework of taxation models, an independent direction is regressive taxation. Strictly speaking, regressive taxation can be seen as a variation of progressive taxation, but with a negative progression coefficient. With regressive taxation, the tax rate does not increase as the tax base grows, but, on the contrary, decreases. In its pure form, this method is extremely rare in modern economic practice. However, the Russian tax system, since 2001, has been using the regressive method of taxation when establishing a unified social tax. Of fundamental importance is the establishment for all taxpayers - employers unified order calculation of the tax base for these payments, which provides for total amount income in the form of payments, remuneration and other income accrued in favor of employees. The reduction of taxes provided for by the Code, calculated from the volume of labor costs, is aimed primarily at stimulating the legalization of organizations' real expenses on the remuneration of employees, and on this basis expanding the base for taxing personal income tax and social tax.

However, if we consider non-nominal (marginal) tax rates specified in the relevant legislative acts, and economic, i.e. the ratio of the entire amount of tax paid to the entire income of the taxpayer, then among modern taxes you can find many regressive ones, including almost all indirect taxes - excises, value added tax, customs duties.

Consider the following example. The first taxpayer has an income of 15,000 rubles. and spends it entirely on the purchase of goods and services. The income of the second is 50,000 rubles, of which only 35,000 rubles. goods and services are purchased, and the remaining 15 thousand rubles. are sent to them for savings (for example, to an account with Sberbank). In the process of acquiring goods and services, the first person pays VAT in the amount of 2,700 rubles. (We will assume that the VAT rate for all goods is 18%). The second pays significantly more - 6,300 rubles. However, if we determine the economic tax rate and correlate the amount of tax paid with the total amount of income received, then for the first taxpayer it will be 18%, and for the second - only 12.6%.

Strictly speaking, regressive taxation indirect taxes takes place in relation to non-taxpayers (which are enterprises and other legal entities), and the bearer of taxes - the population, i.e. goods consumers. Other equal conditions, the lower the level of income of a person, a particular social group, the greater the share of indirect taxes in his income.

Another example of regressive taxation is VAT in Germany: if an entrepreneur receives calendar year income not exceeding 60 thousand marks, then he is entitled to regressive taxation and contributes only 80% of the estimated VAT to the budget.

Also, the regressive method of taxation is used when setting the rate scale. state duty for filing claims of a property nature in the courts. Thus, the higher the amount of the claim, the lower the percentage of the fee.

CONCLUSION

Taxes are a mandatory attribute of the existence of any state. Even W. Petty wrote that paying taxes should be as natural as eating or drinking. The experience of the development of civilization shows that paying legally established and justified taxes is indeed natural, while paying "abnormal" taxes is unnatural.

The whole problem lies in determining the boundary beyond which "normal" taxes become "abnormal". Currently, economists operate with the A. Laffer curve, which is quite schematic, but very clearly demonstrates this problem. However, clear calculations substantiating the curve itself and its numerical characteristics, economics not yet given. The A. Laffer curve characterizes the general tax oppression, the general trend, making it impossible to move to the level specific taxes. In order to ensure compliance with the principles of taxation and increase the tax morale of society, the state is forced to apply various methods of taxation.

Equal taxation is the simplest and most primitive, convenient taxation, but does not take into account the ability of the payer to pay the tax (i.e., the poor bear a greater tax burden), but nevertheless found in such a super-civilized country as Japan.

With proportional taxation of total income, a less wealthy payer bears a heavier tax burden than a wealthier one, since the share of free income is smaller, and the share of tax paid from this free income is higher. Most Russian taxes are based on the proportional method.

The common man is very pleased with the idea of ​​progressive taxation. Thus, New Zealand has a highly developed social security system, which is complemented by free education, medical service and other services. Law on social security 1938 provides for the protection of citizens in the event of their disability due to old age or illness, the payment of pensions to widows and orphans and unemployment benefits. This system is funded by a progressive income tax.

This scheme (progressive taxation) looks fair - the richer, the more you pay. Regressive taxation is generally seen as "terrible arbitrariness."

But in practice, a progressive scale is nothing more than a powerful incentive to hide income. Regressive, on the contrary, it is beneficial to declare wealth with it. And if we ignore interest, it turns out that under the regressive scale, despite the seemingly lower percentage, the rich in absolute terms pay much more than they would pay under the progressive scale.

In 2000, a reform of the income tax, or personal income tax, was carried out, the most important element of which was the establishment of a unified interest rate tax at the level of 13%. The main goal of the reform was to reduce the nominal tax burden (the marginal rate of income taxation) in order to reduce tax evasion.

The result of the reform is an increase in income tax revenues in 2001 by more than 45% (23% in real terms) compared to 2000. In 2002, revenues increased by another 40% (about 20% in real terms). Among the reasons for this can be noted: the growth of nominal incomes of the population in connection with the general increase in prices; increase in real incomes in the conditions of economic growth; increase in the income tax rate for taxpayers with low income from 12 to 13%; possible transfer of part of the income of 2000 to 2001 for the payment of income tax at a lower rate; transition to levying income tax on the income of military personnel, etc. However, according to our hypothesis, a significant part of the increase in revenues was caused by an increase in the tax base due to a decrease in income tax evasion and an increase in the volume of declared income.

The formal transition from a progressive to a flat tax rate was supposed to lead to a decrease in the progressiveness of the income tax. But in an environment where high-income taxpayers have greater scope for income tax evasion, the formally progressive income tax scale in effect until 2001 may have been de facto regressive. Assuming that the increase in revenues in 2001 was due in no small part to a reduction in tax evasion by high-income taxpayers, then the transition to a flat rate should be accompanied by an increase in the actual progressiveness of the income tax. In other words, the "vertical fairness" of the income tax should have gone up.

There is nothing surprising in the above, it has long been known. The only surprise is that the number of rabid fans of the progressive scale does not decrease from this.

LIST OF USED LITERATURE

1. Kulisher I.M. Essays on financial science. - Petrograd, 1919-S. 186.

2. Cherkaev D. Basic principles of the system of taxation and fees in Russia. - PJ 2000 No. 29.

3. “Taxes and taxation in Russia”, L.N. Lykova, “Delo”, Moscow, 2006.

4. "Taxes and taxation", O.V. Mandroshchenko, M.R. Pinskaya, "Dashkov and Co", Moscow, 2006.

5. "Taxes and taxation" A.V. Perov, L.V. Tolkulin, "Yurait", Moscow, 2007.

6. Shapkova E.Yu. Taxes and taxation: Tutorial. - 2nd ed., revised. and additional - M .: Publishing and Trade Corporation "Dashkov and Co", 2007.

7. Lectures by Bondareva N.A. in the discipline "Methodology, methodology and practice of tax calculation"

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14. How is the level of well-being of the country's citizens measured?

The average standard of living of a country's population is determined by GDP per capita, which equal to GDP divided by the population of the country. Therefore, the following statements are wrong:

▪ The higher the population growth rate, the higher the level of well-being, all other things being equal.

▪ The higher country's GDP, the higher the level of well-being of citizens of this country.

▪ To compare levels economic development of a given country in different periods of time, nominal GDP should be used.

15. Always GDP growth indicates economic growth in the country?

No. Economic growth is the long-term increase in real GDP, both in absolute terms and per capita. Knowing this definition of economic growth makes it possible to judge the fallacy of the following statements:

▪ Economic growth is any increase in real GDP.

▪ Economic growth is a long-term increase in nominal GDP.

▪ Economic growth is not related to population change.

Economic growth may be due to the fact that in the country there is an increase in the quantity of resources and / or an increase in their quality. Extensive growth is due to an increase in the number of factors of production: this is an increase in the number of labor resources; increase in the number of available natural resources; increase in capital resources. Intensive growth is due to an increase in the quality of production factors: this is an increase in labor productivity; availability of higher quality natural resources; improvement of engineering and technology; improving the quality of management.

16. What happens in the country's economy in certain phases of the economic cycle?

Business cycle are periodic fluctuations in business activity. The economic cycle has four main phases: rise, peak, decline, lowest point of recession (bottom). When the economy reaches the level of maximum business activity in the area of ​​the peak, there is a period of overemployment and high inflation. In this state, the economy is "overheated".

During a recession, business activity begins to decline, down to the lowest point of the recession. As businesses close, unemployment rises. The area around the low point of the recession is called a crisis. It's a period of underutilization economic resources, high unemployment.

In the recovery stage, the economy begins to recover from the crisis, business activity grows until it reaches a maximum at the peak point. At the same time, employment is also growing, and unemployment, respectively, is decreasing.

17. What functions do money perform?

Money is a special commodity, a universal equivalent. Money should be recognized as money by everyone. IN modern economy Money performs the functions of a means of circulation, a means of payment, a measure of value, a means of accumulation. The value of money is determined by the amount of goods and services that can be purchased with it. It is a mistake to think that the value of money is determined by the government.

18. What are the socio-economic consequences of inflation?

Slows down with inflation the economic growth Since it becomes inaccessible for firms to purchase new, more advanced equipment, it is more profitable to keep outdated, but relatively cheap equipment, the old labor-intensive technology. Inflation accompanied by a fall in production is called stagflation. Inflation increases the risk associated with innovation, with long-term investment. Long-term projects become unprofitable and long-term loans. The growth of bank interest hinders the development of production and leads to a further rise in prices.

Inflation also devalues ​​the accumulated funds of enterprises and savings of citizens. Motivation for highly productive work is weakened, since the nominal growth of income is not associated with the costs and results of labor. Especially strong negative impact inflation affects the poorest segments of the population. The result of all these processes is the aggravation of social contradictions in society, strikes, popular unrest, change of governments, coup d'état.

Not everyone and not always loses from unforeseen price increases. In some cases, it is possible to benefit from inflation. So, any person who receives a loan, pays for some services in advance at a fixed percentage, will win if the real price increase exceeds this percentage. The state also wins when it is in no hurry to index pensions, scholarships, salaries of state employees in accordance with the rate of price growth.

19. What are the goals monetary policy?

Monetary (monetary) policy is a measure to regulate money supply in order to stabilize the economy. The Bank of Russia is the conductor of the state's monetary policy. Monetary policy is aimed at smoothing cyclical fluctuations: increase business activity in the country's economy during a recession, and during an economic boom - to prevent high inflation, "overheating of the economy". Monetary policy objectives: economic growth, full employment, price stability.

20. What tools does the state use to conduct fiscal policy?

Fiscal (fiscal) policy is the activity of the state in the field of regulation of public spending and taxation. Goals fiscal policy states coincide with the objectives of monetary policy, these are: economic growth, full employment, price stability.

To conduct fiscal policy, the state can use two tools: changing government spending and changing tax rates. During a recession, a stimulus policy is required, i.e. an increase in the country's actual GDP. During an economic boom, a contractionary policy is needed, that is, a reduction in the country's actual GDP.

Consider, as an example, how an incentive policy is implemented. The state can increase spending on goods and services: raise pensions, social benefits; may increase the cost of state building housing, schools, hospitals, roads; can finance national projects for the development of health care, education, Agriculture, knowledge-intensive industries, etc. The reduction in tax rates will lead to the fact that the income remaining at the disposal of people, and net profit firms will increase. Accordingly, consumer spending and firm investment will be higher. In general, an increase in government spending and tax cuts will lead to an increase in GDP.

21. What system of taxation can reduce income inequality?

Depending on what system of taxation is adopted in the country, the degree of stratification of society by income changes. Thus, the progressive system raises the tax rate for highly paid citizens, thereby reducing real income this population group; at the same time, the tax rate for low-income citizens is lower, which increases their real income. Thus, a decrease in the degree of inequality in society is achieved. The regressive system of taxation has the opposite effect on the distribution of income of certain groups of the population. The proportional system of taxation does not change the ratio of income levels of individual groups of the population.

Let's look at an example task.

Exercise. Determine what type of tax system is adopted in this table: progressive, regressive or proportional?

It is a mistake to consider the presented scale as proportional: in the first three lines the tax rate is constant - 10%, but in the fourth line there is a "step": only 5% is charged from the low-income. In general, the scale becomes progressive.

Answer: progressive.

22. What are the causes and consequences of globalization?

Globalization is an increase in interdependence and mutual influence national economies; is the gradual transformation of the world economy into a single market for goods, services, capital, work force and knowledge.

The causes of globalization are diverse: they are economic, scientific, technical, informational, organizational and socio-cultural reasons. Thus, the main factors accelerating globalization are: the openness of markets for goods and services, markets for factors of production, the unity of tools and methods for conducting economic policy, the development of high technology, the development of means of transport, communications and Internet technologies, the strengthening of the role of international economic organizations including transnational corporations.

The inconsistency of the globalization process:

▪ On the one hand, it leads to a more efficient distribution of resources between countries, the development of competition and the promotion of scientific and technological progress. This contributes to the growth of the general welfare.

▪ On the other hand, globalization leads to a further increase in the uneven distribution of income, an increase in the technological backwardness of many countries. The dependence of countries on the situation on the world commodity and financial markets is growing, structural unemployment is growing due to the decline in the competitiveness of many sectors of national economies.

Thus, the judgment that the growth of openness of national economies has exclusively negative consequences is erroneous.

CONTENT LINE "SOCIAL SPHERE OF LIFE OF SOCIETY"

1. What you need to know in the provisions of the content line "Social Sphere"?

▪ social stratification and mobility

▪ social groups

▪ youth as a social group

▪ ethnic communities

▪ interethnic relations, ethno-social conflicts, ways to resolve them

▪ constitutional principles(basics) of national policy in the Russian Federation

▪ social conflict

▪ types of social norms

▪ social control

▪ freedom and responsibility

▪ deviant behavior and its types.

▪ social role

▪ socialization of the individual

▪ family and marriage

2. What questions of this line are the most difficult?

Most of the tasks aimed at testing knowledge on the named content elements do not cause any particular difficulties in performing. This is largely due to the fact that the concepts considered here are filled with content known not only from the lessons of social science, but also from personal social experience. Each person has a certain social status, he is connected by many invisible threads with other people, representatives of different social groups. The variety of these connections forms the structure of social relations.

Sociological science is a logically coherent and substantiated system of reliable knowledge about society as a whole. Therefore, for the correct answer to the examination questions, one social experience is clearly not enough, it is necessary to have the basics of scientific knowledge about society.

As already noted, some of the students in their answers replace scientific knowledge of phenomena and processes with worldly ideas about them. Applied to social sphere this primarily concerns the following issues: the variety of criteria for identifying social groups; social stratification and social inequality; types of social mobility; social norms and deviations in behavior.

3. Social groups: by what criteria are they distinguished?

Recall that a social group is any set of people identified on the basis of a common socially significant criterion.

demographic criteria. Distribution of the population according to characteristics such as age (children, adolescents, youth, middle-aged people, the elderly); gender (men, women); marital status (married/married, divorced, widowed); marital status (single, married), etc.

ethnic criterion. It determines the belonging of a person to an ethnic group (tribe, nationality, nation).

Racial criterion. Unity of origin and areas of settlement, commonality of hereditary physical features allow us to distinguish three main (large) groups: Negroid, Caucasoid and Mongoloid races.

Settler criterion involves the allocation of social groups depending on the place of residence (townspeople, rural residents, etc.).

Depending on the kind labor activity, requiring a certain preparation and which is usually a source of existence, allocate social groups according to professional criteria(doctors, teachers, architects, engineers, etc.).

By level of education distinguish groups of those who have, for example, primary, incomplete secondary, secondary or higher education and so on.

In terms of size, number, as well as the nature of the relationship between members, social groups are divided into small and large.

A person, as you know, can be in several groups at once. This can be, for example, a family, a school class or a work team, a company of peers, etc.

4. Can the concepts of "social stratification" and "social inequality" be considered synonymous?

This approach is erroneous: these concepts must be distinguished. Social stratification is understood as the location of social groups (strata, strata) in the social structure, taking into account, first of all, the size of income, level of education, access to power, prestige of the profession. Representatives of one stratum (stratum) usually have similar life opportunities, value priorities, and often consciously refer themselves to this group.

Social inequality means that between different groups (strata, strata) of the population there is an uneven distribution of income, power, education, scope and nature of rights, privileges and duties, prestige and influence. In other words, individual individuals, social strata, classes, being at different levels of the social hierarchy, have unequal opportunities to satisfy needs.

Thus, social stratification is a set of social strata located in a vertical order. Inequality is the criterion by which we can place social groups in relation to each other.

5. What do we know about social roles?

Among the tasks of the unified exam there are tasks related to the assimilation of the concept of "social role", with knowledge of the social roles of a person typical of our time, for example:

Exercise. After the dissolution of the marriage, citizen K. continued to take car trips out of town with his son on weekends. This example illustrates the features

1) fulfilling a social role

2) compliance with the social norm

3) implementation of social policy

4) manifestations of social mobility