Tax system of Russia: basic principles of construction
The tax system of Russia is aorganized on specific principles, the system of relations between the state through the authorized bodies and organizations or ordinary citizens on the collection and setting of taxes and fees to the budget.
At the heart of any tax system are taxes. The system of taxation in Russia allows the state to realize its functions for managing state financial flows.
The tax system in the country has developed during the period1991 - 1992, at the time of cardinal transformations of the economies of the former USSR, transition to market relations and political confrontation. The main factors that significantly influence the formation of tax policy at the time include: lack of experience in regulating tax relations in the legal aspect, social and economic crises in the country, as well as too short a time for the creation of a new system of tax legislation. Therefore, domestic economists turned to foreign experience.
Thus, the tax system turned outRussia, which consists of a set of taxes formulated on the basic principles of their establishment and enforcement, monitoring the completeness and timeliness of payment of such, as well as measures of responsibility for non-payment.
The structure of the tax system can be presented in the form of such components: a set of taxes, taxation regimes and bodies that control the calculation and payment of taxes.
So, all taxes are divided into:
- federal, represented by value-added tax, personal income tax, excise taxes, income tax, etc .;
- regional, including such taxes as gambling, property of organizations and transport;
- local taxes include: on property from individuals and on land.
Effective taxation in Russia is impossible without the introduction of special tax regimes in the country:
- a single agricultural tax (taxation for agricultural enterprises and organizations);
- a single tax, which is a simplified system of taxation for certain types of activities.
Control role in the tax system is allocatedtax authorities. This state structure is designed to monitor compliance with relevant legislation, the correctness and completeness of tax charges, as well as the timely receipt of payments to the budget. The structure of tax authorities involves federal bodies and territorial units.
The modern tax system of Russia is based on such principles:
- The unity of the tax system, enshrined inspecific articles of the Constitution and ensuring the unity of financial, credit and monetary policy. This principle ensures unity in the economic space of the country.
- The principle of mobility or elasticity,providing for the modification of some taxes or corresponding mechanisms in the direction of increasing or decreasing the tax burden to meet state needs.
- The principle of stability. According to this principle, the tax system of Russia should be unchanged for at least several years. From the practice of foreign countries, any tax reforms should occur only in extreme necessity and, preferably, from the beginning of the fiscal year.
- Multiple taxes. This principle includes a number of aspects, the main one of which is considered to be a set of taxes and objects of taxation. The combination of facilities and taxes should constitute a system that meets the requirements for the redistribution of the burden between taxpayers.