The tax system is a set of statepayments that are levied on the territory of a certain state in accordance with the established procedure, using taxation methods, through special bodies.
The tax system includes: types of taxes, their payers, laws regulating tax relations, as well as state power, which exercises control over timely payment.
The tax system of Russia, as well as some othercountries, includes federal taxes, regional and local. Federal payments include fees paid under uniform standards and rates throughout the state (unified social tax, excise, water tax, value added tax, etc.). Regional taxes - payments that are regulated by the bodies of the subjects of the Russian Federation (transport tax, etc.). Local taxes - those payments that are established by the provisional authorities of municipalities and are mandatory for payment on their territory (for example, land tax).
On the territory of Russia, the tax system operatesin four special modes. Thus, a simplified taxation system, an agricultural tax, a single tax on joint income and a special regime that applies when special production sharing agreements are implemented.
In accordance with the norms of the Tax Code, taxpayers -individuals or organizations that are required to pay all relevant fees and charges. The tax system of the state also includes the presence of tax agents - persons who are charged with calculating all payments from taxpayers and transferring them to the budget system of the country.
If we are talking about the legislative framework, we shouldremember the Federal Law of Russia "On the Basics of the Tax System." The entire tax system, starting in 1992, was based on it. This normative document established a list of taxes, duties and charges that are subject to transfer to the Russian budget. In addition, this law defined the duties and rights of taxpayers and, respectively, tax authorities.
Later, the Tax Code was introducedRF, which defines the basic concepts and regulates tax relations in the state. At the moment this is the main normative document regulating the tax system.
The main federal body that performsfunctions to control compliance with applicable laws - the Federal Tax Service (an abbreviation of the Federal Tax Service). This body also monitors the completeness and correctness of the calculation of payments, as well as the timeliness of their introduction into budgets of different levels. The FTS is obliged to control the turnover and production of tobacco products and also compliance with the currency legislation of the Russian Federation. Of course, the tax system of the state is not based on one FTS: there are a number of territorial bodies that interact with the regulation and control of taxation.
Thus, the tax system is called the form of manifestation of tax relations between citizens and the state; one of the most effective instruments of state policy.
The taxation system in Russia, like the tax systemsystem of foreign countries, is changing rapidly due to changes in economic, political and social requirements. Not only systems are changing, but also the functions that they perform. In our time, taxes are no longer a simple tool for replenishing the state budget, but the most important means of regulating the country's economy, which affects the structure of the state, its development and conditions of existence.