1. Modern Russian legislation gives the definition of tax in Article 8 of the Tax Code of the Russian Federation. Tax is understood as a mandatory, individually gratuitous payment levied on organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management for the purpose of financial security activities of the state and (or) municipalities. A fee is understood as a mandatory contribution collected from organizations and individuals, the payment of which is one of the conditions for the commission of fees by state bodies, local governments, and others in relation to payers of fees. authorized bodies And officials legally significant actions, including the granting of certain rights or the issuance of permits (licenses).

In an economic sense, taxes are a way of redistributing new value - national income; they are part of a unified reproduction process and a specific form of production relations. State tax revenues are generated from new value created in the production process (labor, capital, natural resources). From the point of view of budget formation, taxes are a necessary economic component that ensures the solution of tasks (functions) assigned to the state, namely, meeting public needs for the maintenance of the administrative apparatus, security agencies, defense, law enforcement, decision social problems etc.; regulation economic activity business entities and infrastructure development; resolving issues related to the development of new technologies, programs and production; ensuring international treaty obligations, etc.

The definition of a tax as a way of distributing the burden of budget formation among individuals in accordance with their ability to pay is not correct.

2. Classification of taxes is a system for grouping them according to certain criteria. As features characterizing taxes, you can choose the hierarchy of the level of power or the level of management and power, the object of taxation or the environment of withdrawal, the fullness of use rights tax amounts, source of tax payment, subject of tax payment, method of withdrawal of income, method of taxation (at rate), method of taxation, purpose (function) of the tax.

Article 12 of the Tax Code in Russian Federation the following types of taxes and fees are established: federal taxes and fees, taxes and fees of constituent entities of the Russian Federation ( regional taxes and fees) and local taxes and fees.

TO federal taxes relate:

• - value added tax;
• - excise taxes on certain groups and types of goods;
• - bank income tax;
• - tax on income from insurance activities;
• - tax on exchange activities (exchange tax);
• - tax on transactions with securities;
• - income tax(income tax) from enterprises;
• - income tax from individuals;
• - taxes credited to road funds (this is a tax on vehicle owners, a tax on the sale of fuels and lubricants, a tax on users highways, tax on the acquisition of motor vehicles);
• - tax on property transferred by inheritance and gift;

tax on the purchase of foreign banknotes and payment

documents denominated in foreign currency;

• - gambling tax;
• - tax on certain types of vehicles.

In addition to taxes, several fees and other payments are classified as federal:

• -National tax;
• - customs duty;
• - stamp duty;
• -payments for the use of natural resources, credited to budgets of various levels in the manner and on the terms provided for by the legislative acts of the Russian Federation on subsoil; ,
• - deductions for the reproduction of the mineral resource base, credited to the special Federal (budgetary) fund for the reproduction of the mineral resource base;
• - border clearance fee;
• - fees for the use of water bodies;
• - fees for issuing licenses and the right to produce and circulate ethyl alcohol, alcohol-containing and alcoholic products.

Some of the payments from the above list are credited to the federal budget: value added tax, excise taxes, customs duties, etc. (with possible deductions to lower budgets).

The law prescribes that personal income tax should be used to regulate the budgets of the constituent entities of the Russian Federation and local budgets, to whom its receipts are transferred in the form of deductions.

The other part of taxes and other payments (state duty, tax on property transferred by inheritance and gift) is intended to be credited to local budgets, or to budgets of different levels in accordance with the established legislative acts of the Russian Federation, the procedure (tax on the purchase of foreign banknotes , gambling tax).

Thus, federal taxes are distinguished by the following features: they are established by legislative acts of the Russian Federation; are charged throughout its territory; circle of payers, objects of taxation, tax rates, procedure for transferring to the budget or outside budget fund are determined by the laws of the Russian Federation.

The taxes of the subjects of the Federation include:

• - the property tax of enterprises, which the law obliges, to be credited in equal shares to the budgets of the constituent entities of the Federation and local budgets at the location of the payer;
• - gum income;
• - collection for needs educational institutions, charged from legal entities and used through the budget for targeted purposes for additional funding of educational institutions.

In 1998, this list was supplemented with two more taxes:

• - sales tax;
• - a single tax for certain types of activities.

Some of the payments in this group (enterprise property tax, forest income), like federal taxes, are established by legislative acts of the Russian Federation and are collected throughout its territory. However, their specific rates are determined by state authorities of the constituent entities of the Federation, unless otherwise established by the law of the Russian Federation. They are credited to the relevant budgets, and can also be transferred in whole or in part to local budgets.

For other payments (fees for the needs of educational institutions, sales tax and unified tax on imputed income), a different procedure is provided. They are established and put into effect by representative bodies of state power of the constituent entities of the Russian Federation in accordance with the legislation of the Russian Federation. However, if a sales tax is introduced, no tax is levied for the needs of educational institutions. With the introduction of a single tax on imputed income for certain types of activities, a number of payments at the federal and local levels are not collected.

The largest group is local taxes and fees.

Taxes include:

• - tax on property of individuals;
• - land tax;
• - tax on the construction of industrial facilities in the resort area;
• - advertising tax;
• - tax on the resale of cars, computer equipment and personal computers; I
• - tax on the maintenance of housing stock and social and cultural facilities.

In addition to them, this group includes a significant number of various fees.

Payments in this group differ from each other in the order of establishment and collection.

Thus, property tax for individuals, land tax, registration fee for individuals engaged in entrepreneurial activity, are established by legislative acts of the Russian Federation and are collected throughout its territory. Moreover, their specific rates are determined by the legislation of the constituent entities of the Russian Federation or decisions of local governments, unless otherwise provided by the laws of the Russian Federation.

A tax on the construction of industrial facilities and a resort fee can be introduced by local governments on whose territory the resort area is located.

In addition, by decision of representative bodies of local self-government, the following payments may be established:

• - advertising tax from legal entities and individuals;
• - tax on the resale of cars, computer equipment and personal computers from legal entities and individuals;
• - targeted fees from citizens and enterprises, institutions, organizations for the maintenance of the police, for landscaping, for educational needs and other purposes;
• - fee from dog owners paid by individuals;
• - license fee for the right to trade wine and vodka products from legal entities and individuals;
• - license fee for the right to conduct local auctions and lotteries;
• - fee for issuing a warrant for an apartment;
• - fee for parking vehicles from legal entities and individuals;
• - fee for the right to use local symbols paid by product manufacturers;
• - fees for participation in races and at hippodromes from legal entities and individuals;

winnings on the races;

• - collection from persons participating in betting games at the hippodrome;
• - collection from transactions carried out on exchanges, with the exception of transactions provided for by legislative acts on the taxation of transactions with securities;
• - fee for the right to conduct cinema and television filming;
• - fee for cleaning the territories of populated areas;
• - fee for opening a gambling business from legal entities and individuals;
• - fee for the right to trade.

With the introduction of a sales tax by the legislative body of a constituent entity of the Russian Federation, many of the listed local taxes and fees should not be collected: a tax on the construction of industrial facilities in a resort area, a fee for the right to trade, a tax on the resale of cars, etc., for a total of 16 payments.

The listed payments refer to sources of income for local budgets.

It must be emphasized that the legislation of the Russian Federation establishes an exhaustive list of taxes, fees and other payments related to the tax system.

Special tax regimes:

• - Taxation system for agricultural producers (unified agricultural tax)
• - Simplified taxation system
• - Taxation system in the form of a single tax on imputed income for individual species activities.
• 3. There will no longer be an MNS in the structure of the executive authorities of the Russian Federation. It was transformed into the Federal Tax Service (FTS), reassigned to the Ministry of Finance of the Russian Federation.

The competence of the Federal Tax Service includes control and supervisory activities, while new edition Art. 4 of the Tax Code of the Russian Federation states that bodies exercising control and supervision do not have the right to issue regulations on taxes and fees. At the same time, in Art. 21 states that the tax authority has the right to give explanations, including written ones, on the procedure for calculating and paying taxes and fees. The Federal Tax Service is obliged to monitor only the timely replenishment of the treasury with taxes and has no right to interfere in the creation of laws. Tax authorities have the right:

• 1) demand from the taxpayer documents that serve as the basis for the calculation and payment of taxes and confirm the correctness of their calculation and timely payment, determine the amount of taxes to be paid to the budget (extra-budgetary funds);
• 2) conduct tax audits;
• 3) seize documents indicating tax violations;
• 4) suspend transactions on taxpayers’ bank accounts and seize taxpayers’ property,
• 5) inspect production, warehouse, retail and other premises and territories, conduct an inventory of property;
• 6) demand that taxpayers eliminate identified violations and monitor compliance with these requirements;
• 7) collect arrears of taxes and fees, penalties;
• 8) demand from banks documents confirming the debiting of taxes and penalties from taxpayers’ accounts.

Tax authorities are obliged:

• 1) comply with the legislation on taxes and fees;
• 2) monitor compliance with the legislation on taxes and fees, as well as regulatory legal acts adopted in accordance with it;
• 3) keep records of organizations and individuals in accordance with the established procedure;
• 4) inform taxpayers free of charge about current taxes and fees, legislation on taxes and fees, the procedure for calculating and paying taxes and fees, the rights and obligations of taxpayers;
• 5) refund or offset overpaid or overcharged amounts of taxes, penalties and fines;
• 6) comply tax secret.

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Federal Agency for Education

Russian Federation

Moscow State Institute international relations(University) MFA of Russia

Department of Administrative and Financial Law

Course work

Concept, structure and legal basis of the Russian tax system

Performed:

3rd year student

international legal

faculty

10 academic group

Demina Ekaterina Nikolaevna

Moscow 2014

Introduction

One of the indispensable conditions for the existence and development of any state is the presence developed system taxation, because taxes are the main means of maintaining the state apparatus. The history of this institution can be traced back to the emergence of the first states of ancient Assyria, Egypt, and Babylon. In Medieval Rus', the first mention of an extensive tax system can be found during the reign of Yaroslav the Wise (978-1054), when trade, crafts and science flourished.

The tax system acquires particular importance in conditions of market development, because taxes are the way the state influences the conditions of a free, self-developing economic system. Tax authorities are the only possible legal collectors of taxes and fees, whose status and powers are defined in a regulatory legal act. How correctly the taxation system is structured and the system tax authorities the effective functioning of the entire economy of the country depends. In addition to the function of regulating economic processes, taxes perform another important function, namely distribution, which has enormous social significance. Through the tax system, the state accumulates funds, which it can then use to solve problems of a socio-economic nature, to develop science and technology, and to support low-income and socially vulnerable citizens.

Due to the social importance and relevance of the institution under study, it should be noted that a large number of domestic and foreign scientists turned to the study of the tax system. Issues of the tax system are considered in the works of V.A. Kashin (“On ways to improve the tax system”), B.Kh. Alieva (“Tax system: concept, structure and parameters”), V.B. Isakov (“Modern tax system: it’s too early to draw the line”) and many others.

So, the object of my research is the tax system of the Russian Federation.

As a priority task of my research, I set a comprehensive study of this institution, including in its historical perspective, an objective analysis of the tax system of the Russian Federation, identifying possible problems of this institution and searching for their solutions.

1. Tax system of the Russian Federation

History of the development of the tax system in RussiaAnd

The tax system is an integral part of any state power, therefore the history of the Russian tax system dates back to the emergence of the ancient Russian state. The first mention of the collection of tribute dates back to the reign of Prince Oleg. The main taxes were tributes (taxes): direct tax and quitrents, which were paid in kind - honey, kunas and even swords, and were mainly established for the period of wars and campaigns.

During the era of the Golden Horde (1243-1483), in order to create a unified centralized tax system, representatives of the Horde authorities conducted a census of the population of Rus', on the basis of which tribute was collected by Mongolian Baskaks - authorized officials. Among the “Horde burdens” there are known: the output of the “tsar’s tribute”, trade taxes - “myt” and “tam ka”, carriage duties - “yam” and “carts”, etc. After the removal of the Horde yoke, the baska system was eliminated and the positions of duty officers and tiuns and creation begins financial system Rus'. During the time of Ivan the Terrible (1530-1584), many taxes and fees began to be levied in cash. Ivan the Terrible introduced the Streltsy tax for the creation of a regular army, as well as Polonian money for the ransom of captured warriors.

In the 17th century A centralized management apparatus is being created - orders, incl. The Accounting Order, whose activities made it possible to quite accurately determine the state budget, and the Streletsky Order, which was entrusted with the collection of Streltsy money.

In 1646, the government of Alexei Mikhailovich (1645-1676) introduced high tax for salt. Due to the fact that salt was a vital product, it was assumed that no one would be able to evade paying this duty. However, salt, which became twice as expensive as before, began to be bought so little that the treasury gained nothing from the new tax and it was abolished in 1647. But the indignation it caused was so great that the uprising that broke out six months after the abolition of the salt duty contemporaries called it the “salt riot.”

During the reign of Peter I (1672-1725), the tax system was complex and included taxes such as a tax on beards, axes and even oak coffins.

Significant changes in the tax system are occurring as a result of the provincial reform and changes in the administrative-territorial division of Russia and the creation of the post of governor, who is also entrusted with the functions of monitoring the collection of taxes.

In 1722, the institute of prosecutors was established to provide leadership and control over the activities of fiscal officials. In 1724, the population census for poll taxation was completed. The poll tax was understood as a type of direct personal taxation levied on the “soul” in amounts independent of the amount of income and property. The object of taxation is the revision (male) soul. From the end of the 18th century. The poll tax becomes the main state income in Russia. At the same time, a quitrent tax was collected.

In 1725, the State Income and Expenditure Table was drawn up (in fact, the first state budget). Financial reforms allowed the state to more than triple its revenues over 15 years, with revenues regularly exceeding expenses.

Under Empress Elizaveta Petrovna (1709-1762), permanent excise taxes on wine and vodka and special labels on the transport of alcoholic beverages were introduced, and internal duties that were previously levied everywhere were abolished.

During the reign of Catherine II (1762-1796), the main direct tax was the poll tribute, which accounted for up to 33 percent government revenues. The Empress was able to somewhat simplify the tax system.

During the reign of Alexander I (1771-1825), a number of taxes were reformed: quitrent tax, guild tax, etc., and a percentage tax was introduced on income from real estate.

In honor of the coronation of Nicholas I (1796-1855), arrears of the poll tax for three years were forgiven, and the period of his reign itself was marked by a number of changes in the country's tax system, including the introduction of excise taxes on consumer goods - tobacco and sugar, and special government fees .

The name of Emperor Alexander II (1818-1881) is associated with the most significant changes in economic and tax life Russia XIX V. They were primarily due to the peasant reform of 1861, after which the following most important transformations were carried out in the tax system: the system of collecting the trade tax was changed, land taxation was introduced, an income tax was established, zemstvo fees and taxes were introduced for the maintenance of zemstvo self-government bodies, schools, hospitals, etc.

Alexander III (1845-1894) continued changes in the Russian tax system: the poll tax was abolished, the excise tax on alcohol was increased, an excise tax on matches and taxes on inheritance and money capital were introduced.

During the reign of Nicholas II (1868 -1918), many projects were presented to modernize the tax system. In particular, P.A. Stolypin developed a transformation project government controlled and the taxation system in Russia, which can be considered one of the most radical programs in the world to transform the tax sphere in the first half of the 20th century. In fact, it contained all the basic elements of today’s modern tax systems developed countries: property taxation is based on independent assessment property value; progressive taxation income of individuals, taking into account the minimum subsistence level established by law; using a combination of individual excise taxes with single tax on the turnover of almost all goods (a prototype of value added tax).

The result of all these activities was a well-functioning system of financial revenues. On the eve of the First World War, Russia occupied a fairly strong financial position.

However, in the first years of his reign Soviet authority was able to almost completely destroy the financial system of the Russian Empire. In 1918, by Decree of the Council of People's Commissars, the financial bodies of Russia were abolished, and tax collection was transferred to the jurisdiction of the created financial departments of provincial and district executive committees. During the civil war, nationalization, naturalization wages and other measures essentially eliminated all treasury revenues.

In 1921, the Department of Taxes and State Revenues was created within the People's Commissariat of Finance, and the positions of tax inspectors at the county financial departments were abolished.

During the new economic policy(NEP, 1921-1930) the taxation system is being restored and developed. Indirect taxes are of predominant importance. Excise taxes have been introduced on a number of goods: salt, sugar, kerosene, tobacco products, matches, textiles, tea, coffee, vodka. In total, during the NEP period there were 86 types of payments to the budget.

In 1930, a system of regional, district and city tax inspectorates was created.

Tax reform in the early 1930s complicated the tax system, resulting in multiple tax rates. Among the taxes levied on citizens, personal income tax was of greatest importance. The excise tax system was completely abolished.

At the end of the 30s, tax areas were created in rural areas, and the positions of tax agents were introduced.

The next reform of the Russian tax system took place in the 60s. Tax inspectorates are merged with state revenue inspectorates, and obligatory payment state enterprises, called “payment for fixed assets and working capital”, an income tax is introduced on collective farms.

In the 70s, taxes on the population were reduced, taxes on wages of workers and employees receiving up to 70 rubles per month were abolished. tax duty salary

In the 80s, the following local taxes were in force: from building owners, land tax, and tax from vehicle owners.

In the 90s, the Russian tax system underwent significant changes.

In 1990, a state tax service was created as part of the USSR Ministry of Finance, and on November 21, 1991, by Decree of the President of the Russian Federation No. 2229, the State Tax Service of the RSFSR was formed - an independent executive body at the federal level. Regional state tax inspectorates and subordinate state tax inspectorates for cities and districts were also created. The Law of the Russian Federation “On the Fundamentals of the Tax System in the Russian Federation” was adopted. In 1998, the State Tax Service of Russia was transformed into the Ministry of the Russian Federation for Taxes and Duties. The Tax Code adopted in the same year made it possible to systematize, streamline and bring into a unified system the rules and regulations governing the taxation process.

In 2004, in order to implement Presidential Decree No. 2314 “On the system and structure federal bodies executive power" The Ministry of the Russian Federation for Taxes and Duties was transformed into the Federal Tax Service.

Tax system concept

Speaking about the tax system, it is worth saying that today the legislator does not provide a legal definition of this institution. IN Tax Code The concept of “system of taxes and fees” is used. The relationship between the concepts of “tax system” and “system of taxes” and fees in domestic science is debatable. The concept of “tax system” was first used in the Law of the Russian Federation of December 27, 1991 “On the fundamentals of the tax system in the Russian Federation”1, Art. 2, which defined the tax system as “a set of taxes, fees, duties and other payments (hereinafter referred to as taxes) levied in the prescribed manner.” Many modern researchers interpret this concept broadly, including in it, in addition to the actual system (set) of taxes and fees, also principles of taxation, forms and methods tax control etc. (Gracheva). Other researchers point out the inconsistency of such a broad interpretation. (Milyakov). But it seems to me that it is most appropriate to interpret the concept of “tax system” broadly and cannot be reduced to just a simple set of taxes and fees established in the state. That is, you should not confuse the concepts of “tax system” and “system of taxes and fees.” In my opinion, these concepts are correlated as general and specific, because the tax system characterizes the tax legal order as a whole and in its meaning is broader than the concept of “system of taxes and fees.” fees." Thus, we can give the following definition of the tax system: - a tax system is a system of taxes and fees levied on the territory of the state in accordance with national legislation, as well as a set of principles, forms and methods of their establishment, modification and abolition, norms and rules , defining the powers and responsibilities of participants in tax legal relations.

The main elements of this system can be defined as:

1) tax mechanism, which is a set of all means and methods of an organizational and legal nature aimed at implementing tax legislation.

2) the system of taxes, duties and fees;

3) tax legislation system;

4) principles of taxation,

5) rights, duties and responsibilities of participants in tax legal relations,

6)forms and methods of tax control,

7) ways to protect the rights of participants in tax legal relations

In my work, I would like to dwell in detail on the main elements of the tax system, namely on the principles of its construction, directly consider the system of taxes and fees in the Russian Federation, and also dwell in detail on the legal foundations of this institution.

Principles of the Russian tax system

The positive impact of the tax system on economic processes in the state cannot be imagined without the application of the fundamental principles of taxation, which are understood as the basic principles on which the entire tax system of a particular state is based. It is these principles that have at all times been the object of deep research by both foreign and Russian scientists. At the end of the 18th century, in his work “An Inquiry into the Nature and Causes of the Wealth of Nations,” the famous Scottish economist Adam Smith formulated the basic principles of taxation, which to this day are axioms of financial and tax policy all progressive states. To understand the functioning of modern tax systems, let us consider in detail the provisions developed by Adam Smith.

1) The principle of justice, “subjects of the state should participate in covering the expenses of the government, each if possible, i.e. in proportion to the income which he enjoys under the protection of the government. Compliance with this provision or neglect of it leads to the so-called equality or inequality of taxation.”

This principle means that taxes should be levied taking into account the capabilities of the payer, who is obliged to participate in financing the relevant part of state expenses. Taxes should influence the distribution of income in society, making the social gap between segments of the population smaller, and relieving social tension in society. To implement this principle, today the so-called progressive taxation is used, in which the distribution of post-tax (after taxes) income becomes more uniform compared to the distribution of pre-tax income. tax revenue(before taxes).

The principle of justice, first formulated by Smith, found its further development in the basic rules that ensure the fairness of the modern tax system, which include the following provisions:

1) the same object can be subject to one type of tax only once during a specified period;

2) registration of all taxable entities with regulatory authorities is mandatory;

3) benefits for all taxes apply only in accordance with

with legislation;

5) sanctions for violation of tax laws are collected from payers in an indisputable manner;

6) international tax agreements are applied to tax non-residents and residents’ income abroad.

2 Certainty principle

“The tax that everyone is required to pay must be precisely defined and not arbitrary. The amount of tax, the time and method of its payment must be clear and known both to the payer himself and to anyone else..."

According to this principle, every taxpayer must be notified in advance of the time, place, method of payment and amount to be paid. This can be ensured by stability of types of taxes, tax rates and tax legislation over a number of years. In order to ensure the stability of the tax system, it is established that acts of tax legislation come into force no earlier than one month from the date of their official publication and no earlier than the 1st day of the next tax period according to the corresponding tax. Federal laws amending the Tax Code of the Russian Federation regarding the establishment of new taxes and fees, as well as acts of legislation on taxes and fees of constituent entities of the Russian Federation and acts of representative bodies of local self-government introducing taxes and fees, come into force no earlier than January 1 of the year following the year their adoption, but not earlier than one month from the date of their official publication.

3 Principle of convenience

“Every tax must be collected at such time and in such manner as is most convenient to the payer.”

4. Principle of economy

“Every tax should be so structured that it takes as little as possible out of the payer’s pocket beyond what goes into the state coffers.”

In accordance with this principle, the amount of fees for each specific tax must significantly exceed the costs of its collection and maintenance.

Adam Smith formulated and scientifically substantiated these fundamental principles, thereby laying the foundation (the beginning) of the theoretical development of the fundamental principles of taxation. German economist Adolf Wagner (1835-1917) at the end of the 19th century. conceptually supplemented the principles of A. Smith. Smith, in his theoretical developments, focused on protecting the interests of taxpayers, considering taxes as a means of covering non-derivative costs of the state. Wagner, in his works, built a system of taxation principles that took into account the interests of both payers and the state, but with the priority of the latter. Thus, financial science for the first time raised the question of balancing the financial interests of the state and payers.

Proposed principles of taxation by A. Wagner at the end of the 19th century. outlined nine basic rules, which he grouped into four groups.

I. Financial principles taxation organizations:

1) sufficiency of taxation;

2) elasticity (mobility) of taxation.

II. National economic principles:

3) the proper choice of source of taxation, in particular, deciding whether the tax should fall on income or capital from

individual or the population as a whole;

4) the correct combination of various taxes into a system that would take into account the consequences and conditions of their transfer.

III. Ethical principles, principles of justice:

5) universality of taxation;

6) uniformity of taxation.

IV. Administrative and technical rules, or principles of tax administration:

7) certainty of taxation;

8) convenience of tax payment;

9) maximum reduction of collection costs.

Thus, fundamental principles taxation were formulated and scientifically substantiated back in the 18th century. Meanwhile, tax theory is not limited to these classical principles and rules. As tax systems developed and improved, financial science also developed, clarifying old principles and highlighting new ones. But even today the question remains about the scale of the tax burden. What part of the property does the state have the right to seize from the payer so that it is legal and fair? It is obvious that here in each state, taking into account factors of an economic and social nature, it must be achieved effective balance public and private interests.

Art. 3 of the Tax Code of the Russian Federation defines the fundamental principles on which the tax system of the Russian Federation is based. First of all, this is the principle of justice, which is reflected in paragraph 1 of Art. 3 Tax Code of the Russian Federation.

The second most important principle is the principle of inadmissibility of arbitrary taxes and fees that have no economic basis (Clause 3, Article 3 of the Tax Code of the Russian Federation). The establishment of a tax regime for each individual tax must be subject to a strict rule: no tax form(a specific type of tax) should not be put into practice if it does not carry the incentive load inherent in tax as an economic category;

The principle of establishing taxes by laws means that taxes must be established by representative bodies, taking into account mandatory relevant federal laws (clause 5, article 3)

principle of non-retroactivity tax laws-- an industry-wide principle according to which passed law, which worsens the taxpayer’s position, does not apply to relations that arose before its adoption. “Acts of legislation on taxes and fees... establishing or aggravating liability for violation of legislation on taxes and fees, establishing new obligations or otherwise worsening the situation of taxpayers do not have retroactive force” (clause 2 of article 5 of the Tax Code of the Russian Federation);

the principle of the presence of all tax elements in the tax law suggests that the absence of at least one element allows the taxpayer not to pay the tax or to pay it in a manner convenient for himself. “All irremovable doubts, contradictions and ambiguities in legislative acts are interpreted in favor of the taxpayer” (Clause 7, Article 3 of the Tax Code of the Russian Federation). When establishing taxes, all elements of taxation must be determined (clause 6, article 3 of the Tax Code of the Russian Federation).

2. System of taxes and fees

Due to the importance of the functions performed by taxes and other non-tax payments, the legal definition of these concepts and a clear distinction between them is essential. Availability normative definition tax and the establishment of its legal characteristics is necessary for all participants in tax legal relations. The RF Law “On the Fundamentals of the Tax System” of 1991 did not draw a clear line between tax and other payments. According to Art. 2 of this Law, a tax, fee, duty and other payments are understood as a mandatory contribution to the budget of the appropriate level or to an extra-budgetary fund, carried out by payers in the manner and under the conditions determined by legislative acts. Thus, a clear legal separation of tax from non-tax payments occurred only in 1998 with the entry into force of the Tax Code of the Russian Federation. At the same time, in 2005, the legislator removed duties from the tax system of the Russian Federation. Thus, Art. 8 of the current Tax Code gives a clear definition of the concept of tax:

“A tax is understood as a mandatory, individually gratuitous payment levied on organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management for the purpose of financial support for the activities of the state and (or) municipalities”

Based this definition it is possible to identify the essential features of the tax.

1) Firstly, it is mandatory (coerciveness). Art. 57 of the Constitution of the Russian Federation establishes that everyone is obliged to pay legally established taxes and fees. A person becomes subject to tax liability if he performs certain actions specified by law. For example, a person becomes obligated to pay income tax upon receipt of profit.

The tax is established by the state unilaterally, without concluding any agreement with the taxpayer, and is collected in case of forced evasion of its payment. Paying taxes is the most important responsibility of every citizen. That is, the taxpayer does not have the right to refuse to fulfill his tax obligation. Mandatory payment serves as one of the main criteria that distinguishes taxes from other types of budget income established by Art. 41 BC RF.

2) Secondly, tax is a non-refundable, individual and gratuitous payment. According to the law, taxes are transferred to the state and the payer does not receive the right to compensation, and the state is not legally obligated to a specific citizen for paying taxes. The sign of irrevocability indicates the absence of an equivalent nature in property relations regulated by tax law.

On the other hand, taxes are a means of performing public functions of the state and the taxpayer receives from the state a public benefit, a “common good” that meets his private interests. The state, acting in the interests of the entire society, implements various internal and external functions: social, economic, political, law enforcement, military, etc. The final result of the state’s activities applies to all members of society, regardless of the amount of taxes that each of them pays. Therefore, payment of tax gives the taxpayer the right to equal access to public goods. BUT still, the taxpayer does not have a personal property interest in paying the tax.

3 Thirdly, the tax is levied through the alienation of funds belonging to the taxpayer on the right of ownership, the right of full economic management or the right of operational management. Thus, taxes are mediated only by monetary relations. Alienation in favor of the state of any goods, performance of work or provision of services to pay off tax obligations is not permitted.

4 Fourthly, the tax has a public purpose, that is, it is levied to fulfill the tasks and functions of the state or municipalities. Modern states also use other types of revenues and payments to replenish their treasury. But taxes take first place among them in terms of their importance and volume. In Russia, tax payments account for more than 80% of the federal budget revenues.

Tax is a rather complex legal phenomenon and has its own specific substantive structure. One of the basic principles of tax law is the principle of mandatory all elements of taxation. This principle means that the absence of correctly defined mandatory elements of tax in law means that this tax cannot be considered established, the tax may not be paid, in as a last resort-- the payer has the right to interpret all legal conflicts that arise in his favor.

Thus, a tax is considered established only when the taxpayers and elements of taxation are determined, namely:

1) object of taxation;

2) tax base;

3) tax period;

4) tax rate;

5) the procedure for calculating tax;

6) procedure and deadlines for tax payment.

Consider these elements in more detail

1object of taxation. Indicates those life circumstances in the event of which the potential payer has an actual obligation to pay tax. Thus, all individuals are potential payers of tax on property transferred by inheritance or gift. However, only those persons who actually act as donors or in whose favor an inheritance is opened are required to pay tax.

2 the tax base. This is an element of taxation that serves the purpose of quantitative assessment of the subject of taxation and represents its cost, physical or other characteristic. The base for a specific tax is calculated in the unit of measurement specified for this tax.

3 tax rate. This is an element of taxation that indicates the amount of tax per unit of taxation. If the tax is levied on cash income, the tax rate is set as a percentage of the taxable income. The tax rate can and should be applied specifically to the tax base, and not to the subject of taxation. Tax rates for regional and local taxes are established accordingly by the laws of the constituent entities of the Russian Federation, regulatory legal acts of representative bodies of local self-government within the limits established by the Tax Code of the Russian Federation. For example, ch. 28 of the Tax Code of the Russian Federation, when regulating the procedure for paying transport tax, establishes tax rates that can be changed by the laws of the constituent entities of the Russian Federation no more than five times (both upward and downward).

4 tax calculation procedure. This element of taxation is necessary, which is necessary in order to determine who - whether the taxpayer himself, or the tax agent (the source of payment of income), or the tax authority - is obliged to calculate the amount of tax.

5 procedure and deadlines for tax payment. This is an element of taxation that establishes fixed term and payment procedure. mandatory because without its correct establishment, the payer will pay taxes at arbitrary deadlines, which will undermine the resource base of the state’s financial system.

For a more precise understanding of such an institution as elements of taxation, consider the following table.

Main question	Tax element	Element Definition
Who is recognized as a taxpayer?	Taxpayer (payer of fees)	Organizations and individuals entrusted with the obligation to pay taxes and fees, as well as Branches and other separate divisions performing the duties of these organizations to pay taxes and fees at their location
What determines the entity’s obligation to pay tax?	Object of taxation	Legal facts (actions, events, conditions) that determine the subject’s obligation to pay tax. The legislation establishes a list of taxation objects: the payer carries out operations for the sale of goods (work, services), the presence of property, the receipt of profit or income, the cost of goods sold (work performed, services rendered) or another object that has a cost, quantitative or physical characteristic
What object of the material world does the legislator associate tax consequences with?	Subject of taxation	The need to separate the concepts of “object of taxation” and “subject of taxation” is caused by the need to isolate among the objects of the material world exactly the one with which the legislator associates tax consequences
What is the quantitative expression of the subject of taxation?	Tax base	Cost or other characteristics of the subject of taxation
How long does it take to form the tax base?	Taxable period	A calendar year or other period in relation to individual taxes, at the end of which the tax base is determined and the amount of tax is calculated.
What share of the tax base is withdrawn from the payer or how many rubles are charged per unit of measurement of the tax base?	Tax rate	Magnitude tax charges per unit of measurement tax base
How and when is tax paid?	Procedure and deadlines for tax payment	Payment deadlines are determined by a calendar date or the expiration of a period (year, quarter, months, weeks and days), as well as an indication of an event that must occur or occur, or an action that must be performed. The deadlines for the performance of actions by participants in tax legal relations are established in relation to each such action. Tax payment is made as a one-time payment of the entire tax amount or in another manner. The tax amount is transferred by the payer or tax agent on time. Payment of taxes is made in cash or non-cash form

In addition to taxes, the Tax Code of the Russian Federation provides for other types of mandatory payments, primarily fees. The concepts of “tax” and “fee” are not equivalent and have both similar features and significant differences.

Clause 2 Art. 8 of the Tax Code of the Russian Federation defines a fee as “a mandatory contribution levied on organizations and individuals, the payment of which is one of the conditions for the performance of legally significant actions in relation to fee payers by state bodies, local governments, other authorized bodies and officials, including the granting of certain rights or issuance of permits (licenses)"

Thus, the main purpose of collecting a fee is to cover the costs of individual government agencies(ships, passport offices and etc.). Non-tax payments differ from taxes in that:

* firstly, fees are collected by state and local authorities for the provision of legally established services or the provision of a certain right.

* secondly, these payments are collected, as a rule, from those persons who freely, of their own free will, enter into legal relations with the relevant body (institution) on issues of obtaining the services they need;

* thirdly, the fee in some cases may be refundable.

Unlike a tax, the concept of a collection does not contain a sign of the forced (individual-free) nature of collection. On the contrary, since paying it entails the performance by state bodies, local government bodies or other authorized bodies and officials of legally significant actions, the granting of certain rights or the issuance of permits (licenses), a sign of partial compensation appears, the existence of the right of “counter satisfaction”

The purpose of collecting a duty or fee (duty principle) is only to cover the costs of the institution in connection with whose activities the duty is collected: without loss, but also without net income. But this principle is not always observed in practice. Quite often, payments exceed the costs associated with the service. Moreover, in a number of cases, it is not the payment that is established in order to cover expenses, but the action (service) itself is recognized as mandatory for the sake of collecting payment. In Russia, this statement is true, for example, with regard to the establishment of various registrations, licensing, etc.

Although fees and charges are collected in connection with the provision of individual services, they should not be confused with contract payments and civil liability payments. These are monetary duties levied individually in

connection with a service of a public law nature. It should be especially emphasized that duties or fees are paid not for the service, but in connection with the service, moreover, the one that is provided government agency, acting in the common interests, realizing their government functions.

3. Tax classification

Tax classification, carried out by identifying the essential characteristics of each type of taxation, is of great importance for both practical and theoretical activities. Attribution of a tax to one type or another in law enforcement practice can be decisive in the taxpayer’s protection of his rights. The scientific and educational literature contains many criteria and methods for classifying taxes. Let's look at the most significant of them.

1) Depending on way of collecting taxes they are divided into direct and indirect.

The basis for direct taxes is the direct receipt of income or any property rights. Direct taxes are levied on the income or property of a specific individual or legal entity. Direct taxes are levied directly at a rate or in a fixed amount on the income or property of the taxpayer, so that he experiences them as a loss of income. The amounts of direct taxes are directly dependent: for income taxation - on financial results economic activity of business entities and personal income of individuals; in case of property and resource (rent) taxation - on the value of property and the volume of natural resources used to generate income.

Direct taxes apply to the stages of production and sales of products, while indirect taxes regulate the processes of distribution and consumption to a greater extent. Therefore, if direct taxes are taxes on income, then indirect taxes can, in a certain sense, be considered taxes on expenses, thereby emphasizing that they are more related to the stage of consumption in an equilibrium economy.

Historically, direct taxation arose as the earliest form of withdrawing part of taxpayers' income to the state. In turn, direct taxes are divided into real and personal.

Differences between straight and indirect taxes

Direct taxes	Indirect taxes
Two subjects enter into relations regarding the collection of taxes: the budget and the taxpayer.	Three subjects enter into relations regarding the collection of taxes: the budget, the tax bearer (usually an individual) and legal taxpayer as an intermediary between them
The tax burden is borne directly by the payer	The tax burden is borne by the bearer of the tax, while the tax goes to the budget indirectly - through legal payers
3 The amount of taxes directly depends on the financial results of the payer’s activities	The amount of taxes does not depend on the financial results of the payer’s activities
These taxes are not passed on to anyone by the taxpayer.	Taxes are passed on by the seller to the buyer
These taxes are levied upon receipt of profit (income) or upon ownership of property (income and property taxes)	These taxes are subject to the legal facts of the sale or transfer of goods (work, services), the performance of construction and installation work, or the import of goods from abroad
corporate income tax, corporate property tax, personal income tax, etc.	VAT, excise taxes

Real direct taxes are levied on the estimated average income received from a particular taxable item. In this case, data from various cadastres (special registers) are used, which take into account the average, and not the actual profitability of specific payers. Real taxes are imposed on the sale, purchase, ownership of property, but the amount of these taxes does not depend on individual financial opportunities payer, hence their name (real (English) - property). The introduction of real taxes has two main goals. The first is to ensure effective taxation of taxpayers in conditions where it is very difficult to determine their real actual income. Examples of real taxation are land tax, taxes on property of organizations and individuals.

Personal direct taxes are the most important form of direct taxation, according to which taxes are imposed on the fact that the payer receives income or owns property. Such taxes are collected at source or by declaration, taking into account the actual financial position of the taxpayer and his actual solvency. Examples of personal taxation include corporate income tax, personal income tax, inheritance or gift taxes. Examples of direct taxation include personal income tax, corporate income tax, and tax on income from monetary capital.

A feature of indirect taxes is that they are transferred to the final consumer depending on the degree of demand for goods or services. The less elastic the demand, the correspondingly larger part of the tax is shifted to the consumer. The less elastic the supply, the less of the tax is passed on to the consumer, and the more is paid out of profits.

Indirect taxes include:

universal indirect taxes;

individual indirect taxes;

taxes of state fiscal monopolies;

Universal indirect taxes are taxes that are imposed on all goods (work, services), with the exception of a limited list of them. Examples of such taxes are: turnover tax, purchase tax, sales tax and value added tax.

Today, one of the most common universal indirect taxes is value added tax (VAT). It is charged in member states of the European Community (EC) and the CIS. Since January 1, 1992, VAT has been established in Russia. This tax is levied on transactions of sale of goods (works, services), as well as some other transactions of organizations and individual entrepreneurs. The value added by each taxpayer at all stages of the movement of goods (work, services) up to the final consumer is subject to VAT.

Individual indirect taxes are imposed on a limited list of goods determined by national tax legislation. These are, for example, excise taxes on certain groups and types of goods. The criteria for classifying goods as excisable have changed more than once. So, until the 20th century. Excise taxes were levied on everyday goods, such as bread, salt, flour, and matches. Later, luxury goods became excisable.

Until January 1, 2005, customs duties in Russia were defined as federal taxes. Currently, customs duties are officially classified as non-tax budget revenues. Meanwhile, many researchers in the field of tax law point out that these duties have all the characteristics of taxes.

2. By object of taxation taxes can be classified into:

1) taxes paid on profit (income) - corporate income tax (including taxation of income from equity participation in the activities of other organizations, dividend and interest income) and personal income tax;

2) taxes that are levied in connection with the implementation of operations for the sale of goods (work, services) - VAT, excise taxes;

3) property taxes - property tax of organizations, property tax of individuals. With a certain degree of convention, this classification group includes transport tax, because the vehicles are also included in the property owned by the payer;

4) payments for the use of natural resources - land tax, water tax, mineral extraction tax;

5) taxes from the wage fund - unified social tax;

6) taxes on the value of claims and transactions of a property nature - state duty

By subject of taxation taxes are combined into three groups:

1) collected only from individuals;

2) collected only from legal entities. Most of the revenue in the form of taxes comes from contributions from payers - legal entities;

3) collected from both legal entities and individuals.

Taxes levied only on individuals. In the tax systems of Western countries, the term “ individual taxes" This group includes personal income tax, personal property tax, inheritance or gift tax.

Taxes levied only on legal entities. In the West, these taxes are called corporate taxes. This group includes: VAT, excise taxes, corporate income tax, mineral extraction tax, corporate property tax, gambling tax.

Taxes levied on both legal entities and individuals(mixed taxes), is the largest group of taxes. These include: a single social tax, fees for the use of wildlife and for the use of aquatic biological resources, water tax, state duty, transport tax, land tax.

Taxes and fees are classified according to fromcomputerTendencies of representative authorities according to their establishment: federal; constituent entities of the Russian Federation (regional taxes and fees);local. This classification is determined by the federal structure of the Russian Federation and the delimitation of jurisdiction between the federation and the constituent entities and is directly enshrined in Article 12 of the Tax Code of the Russian Federation.

Art. 12 of the Tax Code of the Russian Federation Federal taxes and fees are taxes and fees that are established by this Code and are obligatory for payment throughout the Russian Federation, unless otherwise provided by paragraph 7 of this article.

Regional taxes are taxes that are established by this Code and the laws of the constituent entities of the Russian Federation on taxes and are obligatory for payment in the territories of the relevant constituent entities of the Russian Federation, unless otherwise provided by paragraph 7 of this article.

Regional taxes are introduced and cease to operate in the territories of the constituent entities of the Russian Federation in accordance with this Code and the laws of the constituent entities of the Russian Federation on taxes.

When establishing regional taxes, the legislative (representative) bodies of state power of the constituent entities of the Russian Federation shall determine the following elements of taxation in the manner and within the limits provided for by this Code: tax rates, the procedure and terms for paying taxes, if these elements of taxation are not established by this Code. Other elements of taxation for regional taxes and taxpayers are determined by this Code.

Local taxes are taxes that are established by this Code and regulatory legal acts of representative bodies of municipalities on taxes and are obligatory for payment in the territories of the relevant municipalities, unless otherwise provided by this paragraph and paragraph 7 of this article.

Local taxes are introduced and cease to operate on the territories of municipal entities in accordance with this Code and regulatory legal acts of representative bodies of municipal entities on taxes.

The Tax Code contains a comprehensive list of taxes that apply to federal, regional or local.

In accordance with Art. 13 of the Tax Code of the Russian Federation, federal taxes include:

1) value added tax;

2) excise taxes;

3) tax on personal income;

5) corporate income tax;

6) mineral extraction tax;

8) water tax;

9) fees for the use of objects of wildlife and for the use of objects of aquatic biological resources;

10) state duty

In accordance with Art. 14 of the Tax Code of the Russian Federation, regional taxes include:

1) tax on property of organizations;

2) gambling tax;

3) transport tax.

In accordance with Article 15, local taxes include:

1) land tax;

2) property tax for individuals.

The establishment of the law is carried out by the legislative body of the Russian Federation, a subject of the Russian Federation or a municipal entity. However, this does not mean that the income received from a tax of one level or another goes entirely to the corresponding budget. Yes, Art. 39 of the Budget Code of the Russian Federation establishes that budget revenues may partially centralize revenues credited to budgets of other levels budget system RF for targeted financing of centralized activities, as well as gratuitous transfers. Thus, depending on the distribution of collected amounts between budgets of different levels, taxes can act as fixedAnd regulating.

The next important criterion for tax classification is the characteristics of the rate - with a progressive (as the tax base increases, the rate increases), regressive (with an increase in the tax base, the rate decreases) or proportional (with a change in the tax base, the rate does not change) scale;

Depending from the person assessing the tax, taxes are either salaried or non-salary.

Salary taxes They are calculated not by taxpayers, but by the tax authorities themselves. In the Russian Federation, salaries include transport and land taxes(if the payer is an individual), as well as property tax for individuals. After calculating the tax amount, the tax authority sends a tax notice to the payer. The obligation to pay tax arises only after the payer receives this notification. The notification shall indicate the amount of tax, the tax base and the deadlines for payment of the tax. As you can see, individuals are subject to salary taxes. If you oblige these individuals to independently calculate these taxes, then mistakes and litigation are inevitable.

Non-salary taxes Taxpayers do their own calculations. Tax authorities can only monitor the correctness of tax calculations (desk control of declarations or control in the form on-site inspection) and for the timeliness of their payment. Almost all taxes from organizations and individual entrepreneurs are non-salary.

Depending on the order of introduction allocate compulsory and optional taxes.Generally obligatory taxes are established by the Tax Code of the Russian Federation and introduced by federal laws. These taxes are required to be paid throughout Russia. Generally obligatory include all federal taxes provided for in Art. 13 Tax Code of the Russian Federation.

Optional All regional and local taxes provided for in Art. 14, 15 Tax Code of the Russian Federation. These taxes are also established by the Tax Code of the Russian Federation, but are put into effect and cease to operate in the territories of the constituent entities of the Russian Federation (municipalities) in accordance with the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation (regulatory legal acts of representative bodies of municipal entities) on taxes. The optionality of taxes means that their introduction in a particular territory is not an obligation, but a right of local authorities. However, it is worth noting that the optionality of these taxes in practice is purely declarative, since in the modern domestic tax system only three regional and two local taxes are established. Subjects of the Russian Federation and municipalities in conditions of insufficient financial resources, they are unlikely to refuse to introduce these taxes on their territory.

4. Tax legislation system

ConstitutionRFand federal legislation. The legislative system is of both practical and theoretical importance. Firstly, it reflects a certain hierarchy of regulatory legal acts, which is built depending on their legal force. Secondly, it is the system that gives the law enforcement officer the opportunity to navigate a large number of different legal acts.

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The importance of the quality of the tax system in the development of the country's economy. Characteristics of the Russian tax system in accordance with optimization criteria. Introduction to the elements of the Russian tax system. Ways to optimize and improve the tax system.

Legislation regulating relations regarding the calculation and payment of taxes to the budget currently includes three categories of regulations of varying status.

Firstly, this is a group of laws regulating the main provisions in the process of interaction between taxpayers and the state (represented by tax authorities) regarding the payment of taxes. The central element in this group is the “Tax Code of the Russian Federation (Part One)” dated July 31, 1998 N 146-FZ, which defines the basic principles of taxation, provides a list of taxes in force on the territory of the Russian Federation, the rights and obligations of taxpayers and tax authorities, penalties for violation of tax laws and a number of other provisions. And “Tax Code of the Russian Federation (Part Two)” dated 05.08.2000 No. 117-FZ.

This same category of normative acts includes presidential decrees regulating individual elements taxation regime, and legislative acts devoted to each of the taxes in force throughout Russia. This group of normative acts can also include the annually adopted laws on the federal budget of the Russian Federation, since they establish elements of the distribution of tax revenues between federal budget and budgets of the subjects of the Federation.

Secondly, this is a group of laws of the constituent entities of the Russian Federation that regulate the regimes for calculating and paying taxes on the territory of each of the constituent entities, as well as those regulations that establish specific benefits and rates for federal taxes in the part provided for federal legislation(for example, income tax rates in the part credited to the budget revenue of a constituent entity of the Federation, and additional benefits for this tax).

Thirdly, this is a group of by-laws. First of all, this group includes instructions tax service and the Ministry of Finance, which describe in detail the procedure for calculating and paying certain taxes to the budget provided for by law. This group also includes instructions issued by the financial authorities of the constituent entities of the Federation, defining the regimes for calculating and paying these taxes.

So, taxes are one of the economic levers through which the state influences the market economy. In conditions market economy any state widely uses tax policy as a certain regulator of the impact on negative market phenomena. Taxes, like the entire tax system, are a powerful tool for managing the economy in market conditions.

The application of taxes is one of economic methods management and ensuring the relationship of national interests with the commercial interests of entrepreneurs and enterprises, regardless of departmental subordination, forms of ownership and legal form of the enterprise. With the help of taxes, the relationships of entrepreneurs, enterprises of all forms of ownership with state and local budgets, with banks, as well as with higher organizations are determined. With the help of taxes, foreign economic activity is regulated, including the attraction foreign investment, self-supporting income and profit of the enterprise are formed.

The role and importance of taxes as a regulator of a market economy, encouragement and development of its priority sectors is great. Through taxes, the state can pursue an energetic policy in the development of knowledge-intensive industries and the liquidation of unprofitable enterprises.

Taxes are obligatory payments (contributions) in favor of the state or municipal treasury. Their mandatory nature is determined by the fact that contributions are made regardless of the wishes of the subject of payment (taxpayer). However, this does not mean that each payer pays all established state and local taxes, since the latter are collected in the manner and under the conditions determined by legislative acts.

The main condition giving rise to an obligation for a particular person to pay one or another statutory tax is the presence of an object of taxation. This is the main legal fact that gives rise to tax liability. And although such circumstances are related to the will of the payer (receipt of income, sale of goods, ownership of property, etc.), at the same time, individuals and organizations do not create them specifically for the emergence of a tax legal relationship; on the contrary, as is known, tax authorities responsibility there is a desire, if not to evade it, then to reduce the volume as much as possible tax payment. This urgently requires a clear and complete statement in tax legislation of the very conditions and procedure in accordance with which taxes are levied. So, the main thing legal meaning the object of taxation is that it gives rise to tax legal relations and tax liability, and is the actual basis for levying tax. Legislation within the framework of tax proceedings establishes the need to take into account objects of taxation and reflect them in the relevant documents by the taxpayer himself, the tax agent, or the tax authority.

Throughout human history, not a single state has been able to exist without taxes. Tax experience also suggested the main principle of taxation: “You cannot kill the goose that lays the golden eggs,” i.e. no matter how great the need for financial resources ah to cover conceivable and inconceivable expenses, taxes should not undermine the interest of taxpayers in economic activity.

Thus, the effective functioning of a country's tax system is aimed at achieving several objectives. First of all, the tax system must intensively solve the fiscal redistribution problem, i.e. by redistributing the income of entrepreneurs and the population to ensure financial resources revenue part of the state budget. This system should function in such a way that, at a minimum, it does not undermine incentives for production and economic activity in general, but, at best, contributes to the formation and strengthening of such incentives.

The system of Russian tax legislation is a set of regulations at various levels containing the rules of tax law. There are three levels of regulatory documents:

Tax Code of the Russian Federation and federal laws on taxes and fees adopted in accordance with it;

laws and regulatory legal acts on taxes and fees adopted by the legislative (representative) authorities of the constituent entities of the Russian Federation in accordance with the Tax Code of the Russian Federation;

regulatory legal acts of representative bodies of local self-government on taxes and fees, adopted in accordance with the Tax Code of the Russian Federation.

The Constitution of the Russian Federation states that “everyone is obliged to pay legally established payments and fees. Laws establishing new taxes and worsening the situation of taxpayers do not have retroactive effect. Legislative acts introducing new taxes and fees that improve the situation of taxpayers have a retroactive effect."

The general principles of taxation in Russia are enshrined in the Tax Code of the Russian Federation, which came into force on January 1, 1999 and consists of two parts:

1) the first (general) part establishes the tax system of the Russian Federation, the basis of legal relations arising when paying taxes and fees, their types, the procedure for the emergence and fulfillment of taxpayer obligations, forms and methods of tax control, responsibility for tax violations, the procedure for appealing actions (inaction) of tax authorities, methods of collecting taxes, etc.

2) the second part establishes the procedure for calculating and paying certain taxes: federal, regional and local levels, as well as the procedure for applying special tax regimes.

The Tax Code determines that the legislation on taxes and fees is based on the recognition of the universality and equality of taxation, the actual ability of the taxpayer to pay tax.

The Tax Code is designed to solve the following most important tasks:

building a single, stable tax system for the Russian Federation with a legal mechanism for the interaction of all its elements within the framework of a single tax legal space;

development of tax federalism, which makes it possible to provide federal, regional and local budgets with income from assigned and guaranteed tax sources;

creation of a rational tax system that ensures a balance of public and private interests and promotes the development of entrepreneurship, revitalization investment activities and increasing the wealth of the state and citizens;

reduction of the overall tax burden;

formation of a unified tax legal framework;

improving the system of liability of payers for violation of tax legislation.

Decrees of the President of the Russian Federation establish:

1) independent rules of law;

2) instructions to governing bodies to develop regulations on taxation.

Decrees of the Government of the Russian Federation establish rates of excise taxes and customs duties, determine the composition of costs used for taxation, etc.

Let us move on to the consideration of laws and regulations on taxes and fees adopted by the legislative authorities of the constituent entities of the Russian Federation.

The authorities of the constituent entities of the Federation, in accordance with the Constitution of the Russian Federation and clause 4 of Article 1 of the Tax Code of the Russian Federation, have the right to introduce (not to introduce) on their territory regional taxes and fees established by Article 14 of the Tax Code of the Russian Federation, and to regulate individual elements of their legal composition within the limits determined Tax Code of the Russian Federation. As follows from clause 4 of Article 1 of the Tax Code of the Russian Federation, the legislation of the subjects of the Federation on taxes and fees is characterized by three important features:

1) consists not only of regional laws, but also from other regulations (decisions, regulations, etc.);

2) is adopted only by legislative (representative) authorities of the constituent entities of the Russian Federation (regional Duma, legislative assembly and so on.);

3) accepted in accordance with the Tax Code of the Russian Federation.

According to Article 4 of the Tax Code of the Russian Federation, executive bodies local governments, in cases provided for by the legislation on taxes and fees, within their competence, issue regulatory legal acts on issues related to local taxation and fees, which cannot amend or supplement the legislation on taxes and fees.

Legal acts of representative bodies of local self-government are issued in accordance with Articles 8, 71, 72, 132 of the Constitution of the Russian Federation, provisions Federal laws"About general principles organizations of local self-government in the Russian Federation", "About financial fundamentals local self-government of the Russian Federation", as well as on the basis of clause 5 of Article 1 of the Tax Code of the Russian Federation, which states that: "local taxes and fees are established by regulatory legal acts adopted by representative bodies of local government within the limits established by the Tax Code of the Russian Federation", and that “they should also be applied taking into account the principles of tax federalism.”

An important place in the development of the Russian tax system is occupied by acts of the Federal Tax Service and the Ministry of Finance of the Russian Federation, for example, Explanations by the Ministry of Finance of the legislation on taxes and fees are of an informational and explanatory nature, given on the merits of the questions raised by applicants.

Regulations Constitutional Court, decisions and rulings of the Supreme Court of the Russian Federation play a significant role in the tax sphere. The decisions they adopted make it possible to protect the interests of taxpayers, expressed in the possibility of appealing illegal decisions of tax authorities in court.

The limits of validity of tax regulations are determined according to three aspects: in time, in space, and in a circle of persons.

1. An important characteristic of the legislation on taxes and fees is the validity of its acts in time, which is determined by Article 5 of the NKRF:

Table 3 - Effect of legislation on taxes and fees over time

Direction of acts
Acts of tax legislation
Acts of legislation on fees
Federal laws amending the Tax Code of the Russian Federation regarding the establishment of new taxes and fees	January 1 of the year following the year of their adoption, but not earlier than one month from the date of official publication
Acts of constituent entities of the Russian Federation and local acts introducing new taxes and fees	January 1 of the year following the year of adoption, but not earlier than one month from the date of official publication
Acts of legislation on taxes and fees that improve the situation of the taxpayer

Termination of a tax normative act is possible by its direct repeal, or by the adoption of a new act having equal or greater legal force, or by the expiration of the normative act.

2. The effect of tax acts in space. Acts of local government bodies apply to the territory they govern. Tax acts of constituent entities of the Federation are valid only on the territory of a given subject, and federal authorities - exclusively and completely throughout the entire territory of Russia.

3. Effect of tax acts on a circle of persons. It is determined primarily by the principle of territoriality, according to which all legal entities and individuals who have an object of taxation in our country fall within the scope of Russian tax legislation. According to the residence principle, the obligation to pay tax applies to persons who are residents of the Russian Federation. The simultaneous operation of these two principles leads to international Double Taxation.

In Russia, tax laws are permanent. The laws apply regardless of whether the budget for the relevant year is approved.

Thus, it can be considered that the Russian Federation has a sufficient amount of regulatory documentation of the tax system, which ensures not only the unity, stability and efficiency of the tax system, but also the protection of the rights and interests of taxpayers and fee payers, which, of course, contributes to the development of the Russian economy.

Tax law. Lecture notes Belousov Danila S.

Lecture 5. Legal basis of the system of taxes and fees

5.1. System of tax principles

The principle of constructing a system of taxes and fees represents the starting position that underlies the state’s tax system, predetermines the possibility of tax law norms and forms various approaches to their interpretation, resolving conflicts and filling gaps.

Principles of building a tax system:

1) directly established by the legislation on taxes and fees.

– the principle of unity of the system of taxes and fees.

– the principle of a three-level structure of the Russian tax system.

– the principle of certainty of the system of taxes and fees.

– the principle of stability of the system of taxes and fees.

– the principle of an exhaustive list of regional and local taxes.

2) not directly enshrined in the legislation on taxes and fees.

– the principle of efficiency (neutrality) of the tax and fee system.

– the principle of mobility (elasticity) of the system of taxes and fees.

– the principle of optimal construction of a system of taxes and fees.

– the principle of parity (harmonization) of the interests of the state and taxpayers.

In Art. 3 of the Tax Code of the Russian Federation provides an exhaustive list of strictly defined principles and directions of state tax policy:

1. Every person must pay legally 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 cannot be discriminatory and 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 of 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 of goods (work, services) or financial assets within the territory of the Russian Federation, or otherwise limit or create obstacles not prohibited by law economic activities of individuals and organizations.

5. No one can be obligated to pay taxes and fees, as well as other contributions and payments that are not provided for or established in a manner other than that determined by the Tax Code of the Russian Federation.

6. When establishing taxes, all elements of taxation must be determined. Acts of legislation on taxes and fees must be formulated in such a way that everyone knows exactly what taxes (fees), when and in what order he must pay.

7. All irremovable doubts, contradictions and ambiguities in acts of legislation on taxes and fees are interpreted in favor of the taxpayer (payer of fees).

Legislative specification of the principles of taxation in the form of the basic principles of legislation on taxes and fees is intended to facilitate their active application in practice, including by the judiciary.

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