Is the tax system in the Russian Federation effective? Efficiency of the tax system. Type of economic activity

The tax system is the main component of the overall system of economic relations and a powerful regulator of economic processes. The efficiency of the tax system is achieved through a balanced combination of all its functions, taking into account the interests of the state and taxpayers.

Solving the problem of the stimulating influence of the taxation system on the economic activity of enterprises, the development of production and the economic development of the country as a whole is currently one of the priority tasks of the state.

Effective taxation can be achieved through a harmonious combination of the chosen tax mechanism with the goals and objectives that the state sets for itself when managing the country's economy.

The efficiency of taxation is determined by the ratio of tax revenues to budgets with the total costs of collecting taxes, including in relation to each specific tax. The effectiveness of taxation is as follows:

• - for the state - in increasing budget revenues through tax revenues and developing the tax base;
• - for business entities - in obtaining the maximum possible income (profit) while minimizing tax payments;
• - for the population - in obtaining sufficient income for existence by paying established taxes, through which the state provides the necessary social services.

The effectiveness of the tax system is determined based on the compliance of the principles of its construction and the functions it performs with the set socio-economic goals at each stage of the country’s development. The main principles of building a modern tax system are simplicity and efficiency, stability, legislative regulation, availability of an algorithm for calculating taxes, balanced interaction of tax functions, an acceptable size of the tax burden, a combination of interests of the state, enterprises and the population, promoting the development of the country's economy.

World experience shows that tax systems are very dynamic and cannot function effectively for a long time in an unchanged form. Changes in the country's economy and in the financial policy of the state require corresponding changes in the tax system. In other words, the tax system cannot be brought to some final form. Only its adaptation to the economic development of the country and the choice of economic development paths in the future is possible.

WITH From the very beginning of its formation, the Russian tax system had a fiscal orientation, performing the function of withdrawing savings from enterprises and the population. As a result of this, the formed tax system has led to the fact that funding from the R&D budget has almost completely ceased, there has been a sharp decline in investment in production, and a decrease in effective demand. In addition, the high tax burden was one of the reasons for the formation of large accounts payable for tax payments by enterprises, which also impedes economic growth and production development.

The Russian tax system is characterized by:

1. Lack of a principle of compliance of the level of taxation with the financial capabilities of business entities. This is evidenced by the high level of tax burden imposed on enterprises. Taxpayer complaints about the severity of the tax burden are a common phenomenon in all countries. However, the amount of tax is a relative concept. The same amount may be insignificant for someone, but it will ruin someone. If products, the price of which includes taxes, are purchased and the enterprise has funds left for decent salaries for staff and investment in development, then the level of taxation for the enterprise is acceptable. And if, at the same time, the taxes paid to the budget provide a sufficiently high standard of living for those who are financed by them (state employees, pensioners, disabled people, etc.), then the current tax system is effective for the state.

The shortcomings of the taxation system are one of the reasons for the development of corruption and the shadow sector of the economy.

Calculations show that with an income of, for example, 10 thousand rubles. to ensure a paycheck of 6 thousand rubles. the conditional tax burden (TN = personal income tax + unified social tax + VAT) should not exceed 39%.

If the tax burden is 30%, then you can pay 6818 rubles in person, and if 57% (personal income tax = 13% + unified social tax = 26% + VAT = 18%), then the salary will be 4500 rubles, and 1500 rubles. you will have to pay extra in an envelope.

The argument is that without savings contributions to the Pension Fund, an employee may lose 200-300 rubles. in the form of an increase in pension in 20-25 years, it is unlikely to work for anyone. Perhaps for some industries, such as oil and gas production, metallurgy, financial activities, construction, UST 26% is the normal rate. But for light industry enterprises and other processing and manufacturing enterprises, paying taxes in full and producing competitive products is very difficult.

Russia seems to be the only country with a flat and such a low personal income tax rate (13%). At the same time, our accepted tax-free income is 400 and 600 rubles. per taxpayer child per month is 45 (!) times less than the European average.

One of the ways to improve the situation is to introduce a stepped (progressive) personal income tax scale in our country with a simultaneous increase in tax-free income to at least 5 thousand rubles. Deductions of 400 and 600 rubles are required. replace with deductions equal to the subsistence level, and remove restrictions on income calculated on an accrual basis, at 20 and 40 thousand rubles, after which the deduction is not provided. In this case, about 95% of Russians will feel a reduction in the tax burden.

As an alternative option, a flat scale of personal income tax with a rate of 20% is proposed for consideration, with a simultaneous increase in tax-free income to 6-7 thousand rubles. The use of this (or similar) scale will allow a more equitable redistribution of the tax burden between the poor and the rich, while remaining simple to administer.

One of the main problems of the Russian economy is the reluctance of business entities to pay taxes in full. Enterprises face the prospect of being unable to continue financial and economic activities after paying all tax payments, and entrepreneurs are trying in every way to circumvent the law in order to pay less taxes.

The problem of the “shadow” economy needs to be solved by reducing tax rates, changing the tax base and redistributing the tax burden, which will allow us to remove at least part of the turnover from the “shadow”. In order to reduce turnover in the “shadow” sector, tax administration, tightening disciplinary measures against violators, and improving tax control should also be used.

2. Failure to comply with the principle of tax certainty. Any business entity has the right to know what taxes to pay, how much to pay and when to pay. In practice, this provision does not exist. The legislative and regulatory framework of the tax system is very complex and confusing. Introduction of tax accounting to determine the tax base for income tax; introduction of invoices, books of purchases and sales when calculating VAT; the dependence of the Unified Social Tax on the amount of wages, calculated on an accrual basis, on the gender and age of employees and the resulting very complex calculations that an accountant must make; the need to submit the same personalized data on employee wages to the tax authorities and the Pension Fund of the Russian Federation - this is not a complete list of innovations aimed not at simplifying, but at complicating the calculation of taxes levied.

The wording of the articles of the Tax Code of the Russian Federation is so confusing that tax disputes often arise, which have to be dealt with by arbitration courts. Moreover, courts often resolve tax disputes in favor of taxpayers, which is evidence that even some tax officials misunderstand and apply tax legislation.

It should also be taken into account that many regulatory documents undergo constant changes, which negatively affects the quality of accounting and tax accounting. This does not mean that the tax system should remain unchanged. On the contrary, the effectiveness of its functioning lies in the fact that taxation instruments dynamically adapt to the economic situation of the country and their impact on economic development corresponds to the content of the tax policy pursued by the state. Any changes made when reforming the tax system must be consistent and have a clear focus.

3. Lack of the principle of economy of the tax system. This principle is to minimize tax administration costs while maximizing tax collection.

The complexity of procedures is one of the fundamental problems in almost all aspects of our lives. An accounting report with attachments consists of several dozen pages of text and calculations. Books of purchases and sales with a triple entry of each sale, tax accounting, which must be maintained in parallel with accounting, registration of VAT refunds for exports, calculations of four UST taxes, taking into account the ages of employees, a regressive rate and payment to two budgets and three funds - this This is not a complete list of accountant problems. Instructions for preparing an annual financial report contain 600 pages. The Glavbukh System, which contains current practical recommendations for an enterprise accountant, includes:

• - more than 200 thousand pages of exclusive recommendations on taxes and fees;
• - over 30 thousand legal documents in full edition;
• - CD with updates twice a month;
• - online version for subscribers - daily system updates.

In many countries, small and medium-sized enterprises do not have their own accountants, but pay special firms that keep their accounting records and report to the tax office.

And the load on our enterprises is growing. It only seems that the costs associated with accounting and tax calculations are small. They are small for large and especially large enterprises, but for small businesses these costs constitute a significant part of overhead costs.

Tax officials are also experiencing difficulties: instead of ensuring that taxes are collected into the budget and advising enterprises, inspectors are forced to process thousands of pages of reports and declarations. The introduction of a system for submitting reports on magnetic media does not solve the problem, because the forms remain the same, and reading them on a monitor screen is more difficult and harmful to health than on paper.

The information contained in the tax report must be necessary and sufficient to solve the assigned tasks. The simpler and more transparent the reporting form, the easier it is to pay taxes and check the correctness of their payment; accordingly, the more difficult it is to evade taxes and the more effective the tax system as a whole.

If the tax return indicates only the details of the organization, as well as their names necessary for the calculation and payment of taxes, tax bases, rates and accrued, paid and payable amounts of taxes, then the volume of the declaration will not exceed one page of the usual format. The same page may contain information from the tax inspectorate about the extent to which the taxpayer’s data coincides with the information available to the tax authority.

Currently, Russia requires a change in tax policy directions. The state should intensify its intervention in the economy through fiscal policy instruments aimed at long-term economic development. When choosing a taxation system, focusing on strengthening direct taxation of enterprises means raising income tax rates. As a result, the amount of profit remaining at the disposal of an economic entity decreases, which leads, accordingly, to a lack of opportunity for enterprises to accumulate capital and a slowdown in economic growth.

Tightening indirect taxation makes it possible to initially increase the receipt of tax payments to the budget, but at the same time it reduces the enterprise’s funds in circulation, the shortage of which subsequently leads to mutual non-payments between enterprises, the accumulation of arrears in payments to the budget, etc.

An increase in capital tax rates (property tax, land tax) leads to a reduction in investment and a lack of interest among enterprises in upgrading fixed assets and increasing capital. As a result, the fixed assets of business entities become obsolete and wear out, and it becomes impossible to use new technologies in production. As a result, manufactured products lose their quality and competitiveness in the market.

Efficiency of the tax system and principles of its formation

The concept of a tax system is a further development and specification of the concept of “taxes”. If the latter are considered as financial relations between taxpayers and the budget during the formation of centralized funds of financial resources and their concentration in the state budget and extra-budgetary funds, then the tax system develops and specifies this process, defining tasks, forms, methods and principles.

N.N. Zayats believes that the tax system should be understood as a set of taxes, duties and fees established by the state and levied with the aim of creating a centralized state-wide fund of financial resources, as well as a set of principles, methods, forms and methods for their collection.

HELL. Kishkevich and T.I. Vasilevskaya expanded the concept of the tax system. In their opinion, the tax system is a set of taxes, fees and charges provided for by law, the principles and procedure for their establishment, amendment, abolition, calculation and payment, as well as forms and methods of tax control and liability for violation of tax legislation.

Economic science determines the principles of organizing the tax system from the point of view of the influence of taxes on the socio-economic development of society and the well-being of its citizens.

It is customary to distinguish two groups of taxation principles:

General, or classical, principles that determine the basic characteristics of tax relations and are used in one way or another in the tax systems of all countries;

Functional, or modern, on the basis of which the conditions for taxation are set in relation to the specific conditions of the country and the objectives of state economic policy.

General (classical) principles: justice (uniformity and universality), certainty, convenience, cheapness (economy).

With the development of the economic system, the classical principles of taxation were improved, adjusted and supplemented. As a result, modern functional principles of taxation have now taken shape, reflecting modern requirements for taxation on the part of the state and taxpayers and the main trends in tax policy. This:

universality of taxation;

elimination of double taxation;

stability of the tax system for a fairly long period;

simplicity and clarity of the tax payment system and procedure;

establishing the amount of tax taking into account the capabilities of the taxpayer, that is, the level of his income;

optimality of tax exemptions, ensuring sufficient financing of government expenditures, on the one hand, and a relatively small and evenly distributed tax burden for taxpayers, on the other;

minimizing the cost of collecting taxes;

adjusting income distribution to ensure social stability in society;

compliance of taxation with the structural policy of the state;

impact on the stabilization of the economic cycle, employment levels, inflation, etc.

The Republic of Belarus faces the task of developing an effective tax policy and building a tax system that ensures economic progress. World experience shows that this task is one of the most difficult, since it requires taking into account and optimal combination of two contradictory trends; firstly, finding ways to increase revenues to the state budget and, secondly, reducing tax pressure on producers to increase investment opportunities. In its solution, an assessment of the effectiveness of domestic taxes and their compliance with international standards should play a large role.

The main criteria for assessing the civility and efficiency of the tax system are:

Equality and fairness of taxes for all taxpayers.

Certainty and unambiguity of tax legislation, allowing it to be understood and interpreted equally by both the taxpayer and the tax inspector. Violation of this principle results in the taxpayer being placed at the mercy of the tax collector.

Convenience for taxpayers, meaning closer tax payment deadlines to the time of receipt of income, a minimum of bureaucratic procedures, and ease of calculation.

Stability that allows you to predict financial results, combined with flexibility to respond to changes in the economic situation.

Efficiency, which involves not only providing the state budget with stable and uniform revenue receipts, but also stimulating taxpayers to develop business, improve equipment and production technology.

Thus, the totality of taxes, fees, duties, and other payments levied in the state, as well as the forms and methods of their collection and construction, implemented by the relevant financial and legal institutions, form a tax system or taxation system.

Bibliography

To prepare this work, materials from the site http://socrat.info/ were used

Annotation: The article examines the essence of Russian tax policy, its role at the current stage of development, and also evaluates its effectiveness based on an analysis of indicators of the tax burden and the ratio of direct and indirect taxes.

Keywords: tax policy, tax burden, direct taxes, indirect taxes.

Tax policy is an integral part of the economic and social policy of the state. Despite the constant interest in the field of taxation, comprehensive studies devoted to this economic category are currently poorly represented. The purpose of the article is to summarize the theoretical foundations of the state tax policy. To achieve this goal, it is necessary to solve the following tasks in the work: generalize the interpretation of the term “tax policy” for the further development of theoretical provisions about its essence; quantify the effectiveness of tax policy.

The study showed that in the economic literature there is no unambiguous interpretation of the term “tax policy”. Some of the interpretations are presented in Table 1.

Table 1.

Interpretations of the term “tax policy”

	Definition
I. A. Mayburov	An integral part of the state’s socio-economic policy, focused on the formation of a tax system that will stimulate the accumulation and rational use of the country’s national wealth, promote the harmonization of the interests of the economy and society, and thereby ensure the socio-economic progress of society.
V. G. Panskov	A set of economic, financial and legal measures of the state to form the country’s tax system in order to meet the financial needs of the state, individual social groups of society, as well as the development of the country’s economy through the redistribution of financial resources.
O. V. Agabekyan, K. S. Makarova	A system of targeted state actions in the field of taxation based on economic, legal and organizational and control measures.
E.G. Efimova, E.B. Pospelov	A system of legal norms and organizational and economic regulatory measures adopted and implemented by government bodies (at the federal and regional levels) and local governments in the field of tax relations with organizations and individuals.
M. V. Karp	Tax policy is an integral part of the general financial policy of the state for the medium and long term and includes such concepts as the concept of state activities in the field of taxation, the tax mechanism, as well as management of the country's tax system.

Summarizing the various positions of the authors on this issue, tax policy can be defined as follows: this is a set of activities carried out by authorities and management in the field of taxation in order to implement their tasks and functions within the framework of the general economic strategy of the state.

The essence of tax policy is determined by the purpose of its implementation, as well as the functions it performs.

Home purpose tax policy, like any other policy pursued by the state, is to promote the sustainable development of the country’s economy as a whole.

The tax policy developed by the Government of the Russian Federation, in order to achieve its goal, fulfills the following: functions:

• fiscal- formation of the revenue side of the budgets of the Russian Federation through taxes and fees;
• social- reducing the level of differentiation of income of the population through the taxation system;
• control- reducing the number of tax offenses through tax audits or other control measures.

The effectiveness of tax policy is achieved only when a specially designed tax mechanism is harmoniously combined with the goals and objectives set by the state when managing the country's economy.

When assessing the effectiveness of the tax policy of the Russian Federation, it is proposed to use the following quantitative indicators: tax burden (tax burden) and the ratio of direct and indirect taxes. This article proposes the identification of such concepts as “tax burden” and “tax burden”. Let's look at these indicators in more detail.

1. Tax burden (NB) within a country, it represents the share of the total amount of tax payments in GDP for a specific period, that is, this is the part of the income that taxpayers pay to the budget in the form of taxes and fees.

This indicator is calculated using the formula:

NB= ,

where NP – all tax payments.

The analysis of this indicator is important because the excessive (excessive) tax burden has a detrimental effect on the country’s economy, despite the fact that theoretically it should help increase budget revenues. In practice, this is not always the case. For example, after an increase in insurance premiums for individual entrepreneurs in 2013, many of them closed their individual entrepreneurs, while others continued to carry out their activities unofficially, going “into the shadows.” As a result, budget revenues did not increase, while the tax burden on taxpayers increased. The situation should be changed in 2014 by a new law on reducing insurance premiums.

The results of calculations of the tax burden in Russia for 2012-2015 are presented in Table 2.

Table 2.

Tax burden in the Russian Federation for 2012-2015. *

Index
GDP, billion rubles
Tax revenues, billion rubles.
Tax burden, %

For clarity, the dynamics of the tax burden over a number of years is presented in Figure 1.

Figure 1. Dynamics of the tax burden in the Russian Federation for 2012-2015.

As can be seen from the presented data, the tax burden indicator tended to decrease (from 34.38% in 2012 to 32.35% in 2015), however, from 2013 to 2014, the value of the indicator rapidly increased and reached 33.8%.

Such sharp fluctuations depend on many factors:

• political instability;
• changes in tax legislation;
• quality of life of the population, its tax literacy;
• volumes of state resources and others.

A special role in the analysis is also played by the study of the tax burden in the Russian Federation in the context of the main types of economic activity. Calculations for 2012-2015 are presented in Table 3.

Table 3.

Tax burden in the Russian Federation by main types of economic activity for 2012-2015.

Type of economic activity
Agriculture, hunting and forestry
Mining
Manufacturing industries
Construction
Wholesale and retail trade; repair of vehicles, motorcycles, household products and personal items
Transport and communications
Continuation of Table 3
Financial activities
Real estate transactions, rental and provision of services
Public administration and military security; social insurance
Education
Health and social service provision

Differentiation of the tax burden for various types of economic activity remains an urgent problem today. According to the data presented in Table 3, we can conclude that the tax burden is distributed unevenly across sectors of the economy. Thus, the average values ​​of the indicator depending on the type of activity are: agriculture - 2.3%; mining industry – 57.9%; construction – 13.4%; transport and communications – 17.8%; education – 13.5%, etc.

Thus, the mining sector is burdened with taxes more than other sectors of the economy. This type of activity is the main source of income for the Russian budget.

Other sectors are less burdened with taxes. This dissonance in tax pressure is primarily related to the costs and profitability of these sectors of the economy.

2. The ratio of direct and indirect taxes. Within the framework of this indicator, we will consider the share of direct and indirect taxes in revenues to the Consolidated Budget (Table 4) and in GDP (Table 5). Formulas used in the calculation:

Share 1 (table 4) = , (2)

Share 2 (table 5) = (3)

Table 4.

The ratio of direct and indirect taxes in the Consolidated Budget for 2012-2015. *

Share
Indirect

Table 5.

Ratio of direct and indirect taxes in GDP for 2012-2015*

Share
Indirect

It should be noted that during the period under study, indirect taxes prevailed over direct ones. The disadvantages of this situation are that indirect taxation makes the country’s tax system less transparent, since indirect taxes “hide” from the taxpayer the amount of taxes paid to the budget, in contrast to direct taxes, which are levied openly. At the same time, according to a number of authors, indirect taxes have a number of advantages, becoming a powerful tool for regulating the economy.

Based on the considered indicators of the effectiveness of tax policy, the following conclusions can be drawn:

1. average tax burden in 2012-2015 in the Russian Federation reaches 33.49%, which is closer to the level of developed countries than developing ones;
2. in various sectors of the economy, the tax burden depends on the level of costs and profitability. The mining industry is the industry with the highest tax burden in the Russian Federation;
3. The Russian tax system is characterized by the predominance of indirect taxation, which affects its transparency.

Thus, it is necessary to carry out measures aimed at stabilizing the compliance of the level of tax burden with tax revenues of the budget system of the Russian Federation, establishing a certain ratio (balance) between direct and indirect taxes, improving tax administration, and developing tax culture. These and a number of other additional measures implemented as part of the tax policy will improve its efficiency.

List of literature:

1. Agabekyan, O. V., Makarova, K. S. Taxes and taxation: textbook. allowance. Part 1. - M.: ATISO Publishing House, 2009. - 172 pp.;
2. Akhmedova E. S., Ramazanova B. K. Tax policy: essence and elements // Theory and practice of social development. - 2013. - No. 3. - With. 191-193;
3. Evstigneev E. N. Taxes and taxation: textbook. allowance. 5th ed. - St. Petersburg: Peter, 2008. - 304 p.;
4. Efimova E. G., Pospelova E. B. Taxes and taxation: textbook. allowance. – M.: MIIR, 2014. - 235 p.;
5. Karp M.V. Tax management: a textbook for universities. M., 2001. - 477 pp.;
6. Kopteva E.V. Assessment and analysis of efficiency indicators of the tax system of the Russian Federation // Young scientist. - 2015. - No. 21-1. - With. 125-129;
7. Mayburov I. A. Taxes and taxation: a textbook for universities. - 4th ed., revised. and additional - M.: UNITY, 2010. - 558 p.;
8. Panskov V.G. Taxes and taxation in the Russian Federation: a textbook for universities. – 7th ed., add. and processed – M.: MCFR, 2006. - 592 p.;
9. Official website of the Federal Tax Service: https://www.nalog.ru/;
10. Official website of the Federal State Statistics Service: http://www.gks.ru/.

Due to the special place that the tax system occupies in financial relations and in solving the problems of the national economy as a whole, the problem of its effectiveness becomes of utmost importance.

The efficiency of a tax system in a broad sense refers to its ability to perform its assigned functions. This means that a tax system can be considered effective if it provides:

Receipt of taxes to the budget in volumes sufficient for the state to fulfill its economic, social and socio-political functions;

Financial conditions for the resumption of reproductive processes on an expanded basis;

Solving the most important national tasks identified as priorities in the socio-economic policy of the state and correspondingly reflected in tax legislation.

To assess the effectiveness of the tax system, a whole set of criteria is required. At the same time, there are practically no direct indicators that unambiguously characterize the effectiveness of the tax system. Therefore, when assessing efficiency, indirect macroeconomic indicators are used. The calculation usually takes into account the dynamics of the share of the total amount of taxes in the gross domestic product; the level of budget deficit in relation to the gross national product; financial results for the economy as a whole and by industry, etc.

Efficiency in the narrow sense is optimal intra-system characteristics, indicating the presence of high potential opportunities for taxes to perform their functions. The most important intra-system characteristics that determine the effectiveness or ineffectiveness of the tax system are: the general level of taxation (the share of taxes in the gross national product); the ratio of direct and indirect taxes and taxes on individuals and legal entities; sustainability (stability) of tax legislation; the role of certain types of taxes and tax groups in the formation of budget revenues; differentiation of tax rates and its validity; the system of tax benefits and its compliance with the priorities of the state’s socio-economic policy and the interests of taxpayers; the nature of the sanctions system; level of complexity of calculating the tax base; the presence of loopholes for tax evasion; quality level of tax legislation, etc.

Tax reforms: classification and stages of implementation

There is no need to prove that the successful transition of the economy and society to sustainable development is the dominant trend of world development in the 21st century. - is largely determined by the quality of the tax system and the efficiency of the country’s tax mechanism. The achievement of these characteristics is ensured as a result of tax reform - this is an integral attribute of the changing tax policy.

It is advisable to define the meaning of the term “tax reform”. Tax reform is often understood as changes being made to the country’s tax system aimed at improving its individual elements. But such an interpretation is hardly acceptable. After all, changes in individual elements characterize, rather, the current and constantly implemented process of improving the tax system.

The processes of improving and reforming the tax system have characteristic differences.

Firstly, the process of improvement is continuous: as long as the tax systems of different countries exist, they are improved - in contrast to reform, which is a discrete process that takes a certain time period.

Secondly, improvement involves changing individual elements, while the hallmark of reform is carrying out fundamental changes in the tax system.

Third, the drivers of change differ. Tax reform is carried out with a revision of the socio-economic policy of the state and a subsequent fundamental revision of the concept and strategy of tax policy, while the process of improving the tax system is implemented in the context of changing tax policy tactics. In this regard, the following definition seems more adequate.

Tax reform - a time-limited, complex process of fundamental transformations of the tax system (tax relations) based on a large-scale restructuring of the current tax system and changes in the mechanism for managing it in order to bring it into line with the new content of state tax policy.

An under-researched area is the issue of frequency of tax reforms. What changes in socio-economic policy make tax reforms inevitable? After all, any transformation is a rather painful process for all subjects, the result of which cannot be fully predicted. The answer here can only be given qualitatively, not quantitatively.

With minor changes in socio-economic policy, one can get by with the current improvement of the tax system, while with a significant (fundamental) change in its content, cardinal tax reforms are inevitable. A new socio-economic policy will inevitably give rise to a new tax policy, and, accordingly, a new tax reform. As a result of the implementation of reforms, the evolutionary development of the tax system is ensured and its temporary compliance with the current socio-economic situation is achieved. Consequently, tax reform cannot be ahead of socio-economic reforms; it follows in their wake.

It should be noted that reform should always be evolutionary. Revolutionary transformations are characterized by the destruction of the old and the construction of a fundamentally new tax system. Tax reform can hardly be considered such transformations. In particular, most countries of the former socialist community during the transition to market relations (including Russia in 1991) initially did not reform, but formed fundamentally new tax systems, and they began to reform them later.

Thus, main features Tax reforms in a market economy are evolutionary, consistent and periodic. A main goal tax reforms should be to bring the tax system into line with the new needs of the country's socio-economic development and the new course of tax policy. Consequently, tax reforms are an integral attribute of the changing socio-economic and tax policies of the state.

The history of taxation knows a sufficient number of tax reforms, the entirety of which V. G. Panskov proposed to classify according to three main characteristics: by content, goals and duration.

1. Classification of tax reforms by content . On this basis, reforms are divided into systemic and structural.

Systemic tax reform involves a large-scale transformation of the conceptual and methodological provisions of the entire tax system. As a result, as a rule, the following changes radically: the list of taxes, the tax burden, the ratio of direct and indirect taxation, the principles of constructing the tax system, etc.

Structural tax reform in its most general form represents changes in taxation, mainly related to the structure of taxes and the organization of tax administration. These tax reforms are intended to ensure, first of all, fundamental changes in determining the tax base, establishing tax rates, radically restructuring the mechanism for providing tax benefits, etc.

2. Classification of tax reforms according to the purposes of implementation . Depending on the scope of the goals set, tax reforms are divided into multi-purpose and limited-purpose.

When carrying out a limited-target reform, the achievement of the most relevant target for changing individual parameters of the functioning of the tax system is ensured. The result of such a reform is a change in the nature of the manifestation of the main functions of taxes, usually of a stimulating nature in relation to certain sectors of the economy, territories, forms of ownership, forms of entrepreneurship, production of certain types of products, etc.

The implementation of a multi-purpose tax reform is intended to ensure the achievement of a certain set of interrelated targets for changing the basic parameters of the functioning of the tax system. The result of such a reform is a change in the nature of the manifestation of the main functions of taxes in the national economic complex of the country in accordance with the goals of tax policy, as well as selected priorities.

3. Classification of tax reforms by duration of implementation . On this basis, reforms are divided into short-, medium- and long-term.

Short-term tax reform is characterized by a short implementation period - usually about three years. It is impossible to carry out large-scale reforms in such a short period of time, but the implementation of limited targeted reforms fits within it. For example, you can reduce tax rates and achieve the goal of reducing the tax burden.

Medium-term reform, having a longer period, usually up to eight years, allows for more significant structural changes. At the same time, the current system of tax relations does not require significant transformation and, as a result, long-term adaptation.

Long-term reform, characterized by a significant period of implementation, usually over eight years, allows for systemic changes.

Such a significant extension of time in tax reforms is due to: firstly, the extremely cautious reformist approach of most governments in such a painful topic for everyone as taxes; secondly, the internal logic of reforms, successively taking place in several stages. In Fig. 5.2 presents a conditional algorithm for carrying out tax reform.

Introduction

Taxing people is as old as time. It existed already in biblical times and was well organized. Throughout human history, a taxation system has evolved. If at first taxes were levied in the form of various taxes in kind and served as an addition to labor duties or a form of tribute from conquered peoples, then as commodity-money relations developed, taxes acquired a monetary form.

No state can exist without taxes. Through tax contributions, fees, duties and other payments, the financial resources of the state are formed. Taxes ensure the implementation of social, economic, defense and other functions of the state. They go to maintain the state apparatus, the army, law enforcement agencies, and finance education, healthcare, and science. From funds collected in the form of taxes, the state builds schools, higher educational institutions, hospitals, orphanages, and state enterprises; pays salaries to teachers, doctors, government employees, scholarships and pensions. Part of the funds goes to social benefits for elderly and sick people, protection of maternal and child health, the environment, etc.
Thus, although taxes more often cause outrage than public approval, no state can exist without them.

Relevance research on this topic is to show how important an effective tax system is for ensuring the social, economic, defense and other functions of the state.

Object The study of this topic is the social relations arising in the field of taxation.

Subject The research focuses on methods and principles of regulation of the tax system, as well as legislative acts in the field of taxation.

Goal of the work- consider ways to improve the efficiency of the tax system in the Russian Federation.

The set goal necessitated the need to solve the following during the research process: tasks:

Define the concept and effectiveness of the tax system;

Study the tax legislation of Russia: formation and basic principles;

Conduct an analysis of the tax system in the Russian Federation;

Identify prospects for improving the tax system.

Methodological basis This study consists of: general scientific, private and special methods of cognition, including dialectical, comparative legal, formal logical, systemic, method of analysis and generalization of legislation and the practice of its application.

Theoretical basis research consists of fundamental scientific works of the greatest thinkers in the field under consideration.

Source basis research consists of: official documents, results of practical research by prominent domestic authors.

Work structure. The work consists of an introduction, the main part consisting of three chapters: “Theoretical foundations of the tax system”, “Analysis of the tax system of the Russian Federation”, “Ways to improve the tax system of the Russian Federation” and a conclusion. The first chapter describes the theoretical foundations of the tax system. The second chapter will discuss the functioning of the tax system. The third chapter describes proposals for improving the tax system of the Russian Federation.

CHAPTER 1. THEORETICAL FOUNDATIONS

Characteristics of the tax system

The tax system is a complex evolving social entity, closely related to the development of the state and the economy. Any tax system is characterized by more or less exact compliance with the current economic system. The taxation system is the main instrument for the redistribution of financial resources; For its effective functioning, certain conditions are necessary, primarily the stability of the general economic policy. The tax system is part of the financial system and can act purposefully only if there are government programs that clearly define the priorities of industrial, scientific and technical policy, in accordance with which tax breaks and budget subsidies are provided.

The tax system is a set of taxes and fees, principles, forms and methods of their establishment, amendment and cancellation, payment and application of payment measures, implementation of tax control, as well as prosecution and penalties for violation of tax legislation.

So, the following elements of the tax system are distinguished:

1) a set of taxes and fees;

2) tax legislation;

3) forms of tax control;

4) principles of building a tax system.

The state uses a set of taxes to indirectly influence the economy and generate its income, which requires ordering and classification - grouping by their types. The main criteria for classification can be various features: the method of collecting taxes; subject - taxpayer; the nature of the rates applied; source and object of taxation; tax authority; the procedure for introducing the tax; the level of the budget into which the tax is credited; target orientation of the tax; other signs.

The tax system of the Russian Federation according to Art. 12 of the Tax Code of the Russian Federation includes three types of taxes and fees: federal taxes and fees, taxes and fees of the constituent entities of the Federation (regional taxes and fees), local taxes and fees.

The tax system cannot be reduced only to the types of taxes and their characteristics. This concept is much broader. The tax system covers, along with a set of types of taxes and tax rates, a set of laws governing the procedure and rules of taxation, the structure and functions of state tax authorities, and the principles of constructing the tax system.

The tax system is formed on the basis of the reproduction principle. The taxation mechanism must ensure the optimal ratio of all phases of the reproduction process, their dynamics in a certain system of proportions, reflecting the specifics of each stage of economic development. At the same time, the tax impact of the state on the flow of capital between various spheres and types of activities should be provided for, which will be expressed primarily in the creation of an optimal structure of the economy that meets the needs of market demand. Tax rates must be differentiated according to the phases of social reproduction: production, distribution, exchange and consumption.

Of course, the tax systems of different countries differ from one another, because they have historically developed under the influence of unequal economic, political and social conditions. The differences lie in the composition of the taxes and fees applied, their structure, methods of collection, rate levels, calculations of the tax base, the composition and procedure for providing benefits, the fiscal powers of various levels of government, legislative taxation procedures and, finally, the commitment of the state authorities to a particular concept of economic development and regulation. At the same time, there are general properties inherent in any tax system. These are: the focus of taxation on increasing state revenues and ensuring budget balance; adherence to generally accepted principles of economic theory about equality, fairness and efficiency of tax payments; elimination of double taxation at different stages of promotion of goods to the market or at different levels of administrative management; a certain orientation of tax benefits for individual taxes, taking into account the priorities of economic and fiscal policy.

1.2.Efficiency of the tax system

It has been scientifically proven that with an increase in the tax burden on the taxpayer (an increase in the number of taxes and an increase in tax rates, the abolition of benefits), the efficiency of the tax system first increases and reaches its maximum, but then begins to decline sharply. At the same time, the losses of the budget system become irreparable, since a certain part of taxpayers either go bankrupt or curtail production, while another part finds both legal and illegal ways to minimize established and payable taxes. If the tax burden is reduced in the future, it will take years to restore disrupted production. In addition, the taxpayer who has found real ways to avoid taxation, even when returning to the “old” level of tax withdrawal, will no longer pay taxes in full.

In this regard, the problem of the optimal tax burden on the taxpayer plays an important role in building and improving the tax system of any state - both with a developed economy and one in a transition period.

The relationship between increased tax oppression and the amount of taxes received by the state treasury was deduced by Professor A. Laffer at the beginning of the second half of the 20th century, who constructed a parabolic curve, which was later called the “Laffer Curve” (see Fig. 1).

The figure clearly shows that an increase in tax rates only up to a certain limit leads to a corresponding increase in budget revenues. Exceeding this limit, the tax rate becomes a brake on business activity, while incentives for economic development are eliminated, and budget revenues begin to decline as the tax base narrows.

An unjustified increase in the tax burden, according to A. Laffer, is the root cause of the development of the shadow sector of the economy. It was A. Laffer who substantiated that only a reduction in the tax burden stimulates entrepreneurial activity, develops initiative and entrepreneurship. The growth of budget revenues in this case is carried out not by increasing the tax burden on commodity producers, but by increasing production and expanding the tax base on this basis. At the same time, the “A. Laffer curve” (Fig. 1) only shows this dependence, but does not give a clear idea of ​​the maximum permissible amount of tax withdrawals to the country’s budget. This value cannot be constant and sufficiently accurate; to an important extent, its level depends on the financial condition of taxpayers in a particular country, on the state of the economy of this country as a whole.

T-receipts

t 1 t opt ​​t 2 100% t-tax rate

Rice. 1 Laffer curve

The effectiveness of the tax system lies in its adaptation to the economic situation of the country, in its favorable impact on the economic development of the country. The tax system is the main component of the overall system of economic relations and a powerful regulator of economic processes.

The efficiency of the tax system is achieved through a balanced combination of all its functions, taking into account the interests of the state and taxpayers. Solving the problem of the stimulating influence of the taxation system on the economic activity of enterprises, the development of production and the economic development of the country as a whole is currently one of the priority tasks of the state. Effective taxation can be achieved through a harmonious combination of the chosen tax mechanism with the goals and objectives that the state sets for itself when managing the country's economy.

The efficiency of taxation is determined by the ratio of tax revenues to budgets with the total costs of collecting taxes, including in relation to each specific tax.

The effectiveness of taxation is as follows:

for the state - in increasing budget revenues through tax revenues and developing the tax base;

for business entities – in obtaining the maximum possible income (profit) while minimizing tax payments;

for the population - in obtaining sufficient income for subsistence while paying established taxes, through which the state provides the necessary social services.

The effectiveness of the tax system is determined based on the compliance of the principles of its construction and the functions it performs with the set socio-economic goals at each stage of the country’s development. The main principles of building a modern tax system are simplicity and efficiency, stability, legislative regulation, accessibility of the tax calculation algorithm, balanced interaction of tax functions, an acceptable size of the tax burden, a combination of the interests of the state, enterprises and the population, promoting the development of the country's economy. World experience shows that tax systems are very dynamic and cannot function effectively for a long time in an unchanged form. Changes in the country's economy and in the financial policy of the state require corresponding changes in the tax system. In other words, the tax system cannot be brought to some final form. Only its adaptation to the economic development of the country and the choice of economic development paths in the future is possible.