Tax classification. Direct and indirect taxes
Currently, the types of taxes and fees as the most important component of the tax system are very diverse. Taxes can be classified according to various criteria. All taxes in force on the territory of the Russian Federation, depending on the level of establishment, are divided into three types:
- - federal,
- - regional,
- - local.
Federal taxes are established, canceled and amended by the Tax Code of the Russian Federation and are obligatory for payment throughout the territory of the Russian Federation.
Regional taxes are established by the Tax Code of the Russian Federation and are obligatory for payment throughout the territory of the respective constituent entities of the Russian Federation. The government of the constituent entities of the Federation is empowered to introduce or abolish regional taxes throughout the territory and change some elements of taxation in accordance with the current federal legislation.
Local taxes are regulated by legislative acts federal authorities authorities and laws of the constituent entities of the Russian Federation. In accordance with the Tax Code of the Russian Federation, local authorities have the right to introduce or cancel local taxes and fees on the territory of the municipality.
Classification of taxes in the Russian Federation depending on the level of establishment:
- 1) Federal:
- - VAT,
- - excise taxes,
- - personal income tax,
- - corporate income tax,
- - tax on the extraction of minerals,
- - water tax,
- - fees for the use of objects of wildlife and for the use of objects of aquatic biological resources,
- - National tax.
- 2) Regional:
- - tax on property of organizations,
- - transport tax,
- - tax on gambling business,
- 3) Local:
- - land tax,
- - tax on property of individuals.
When the real estate tax is put into effect on the territory of the corresponding constituent entity of the Russian Federation, the tax on the property of organizations, the tax on the property of individuals and the land tax is terminated.
Depending on the method of collection, taxes are subdivided as follows:
- - straight lines,
- - indirect.
Direct taxes are imposed directly on the taxpayer's income or property, the possession and use of which is the basis for taxation. These include:
- - personal income tax,
- - corporate income tax,
- - taxes on property of both legal entities and individuals.
Indirect taxes are often called consumption taxes, are directly included in the price of goods (work, services) in the form of a surcharge and are paid by consumers. These taxes are intended to transfer the real tax burden to the final consumer. In indirect taxation, the subject of the tax is the seller of the goods (work, service), and the bearer and actual payer of this tax is the consumer. Indirect taxes include:
- - VAT,
- - excise taxes,
- - customs duties, etc.
Indirect taxes are the simplest for the state from the point of view of their collection, but rather difficult for the taxpayer from the point of view of hiding from their payment. These taxes are attractive for the state also because their receipts to the treasury are not directly tied to financial economic activity the subject of taxation and the fiscal effect is achieved in conditions of falling production and even unprofitable work of organizations.
At the same time, the state, due to these features of indirect taxation, is forced to use direct taxes, so that as many objects of the taxpayer's activity as possible fall under the tax influence.
Often, in practice, taxes are separated depending on their use:
- - general,
- - special.
General taxes include most taxes levied in any tax system. Their distinctive feature lies in the fact that after being received by the budget, they are depersonalized and spent for the purposes specified in the corresponding budget.
In contrast to them, special taxes have a strictly targeted purpose and are "assigned" to certain types of expenses. In particular, in the Russian Federation, examples of special taxes are:
- - transport tax;
- - tax on the reproduction of the mineral resource base.
Special tax regimes in accordance with the Tax Code of the Russian Federation:
- - taxation system in the form of a single tax on imputed income for certain types of activities;
- - simplified taxation system;
- - taxation system for cx producers;
- - the system of taxation in the implementation of production sharing agreements.
The peculiarity of these taxes is that from the date of their introduction on the territory of the corresponding constituent entities of the Russian Federation, taxpayers, as a rule, stop collecting most of the taxes provided for by the Tax Code of the Russian Federation.
Tax classification- This is a reasonable distribution of taxes and fees for certain groups, due to the goals and objectives of systematization and comparisons.
Classifying signs:
- method of collecting;
- belonging to a certain level of management;
- subject of taxation;
- method or source of taxation;
- the nature of the applied rate;
- appointment tax payments;
- another sign.
Types of taxes:
1) According to the degree of arrangement:
- straight;
- indirect.
2) By belonging to the level of government:
- federal;
- regional;
- local.
3) For the object of taxation:
- from property (property);
- from income (actual and imputed);
- from consumption (individual, universal and monopoly);
- with the use of resources (rent).
4) By accounting sources of payment delineates taxes by specific sources of their payment as part of the company's revenue and its structural elements... Such sources can be:
- revenues from sales;
- production cost;
- financial results of operations before taxation of profits;
- wages and business income;
- gross taxable profit and other income of the enterprise.
5) For the subject of taxation:
- levied from legal entities;
- collected from individuals;
- mixed.
6) By the method of taxation (depending on the method of determining the tax salary):
- "By declaration";
- "At the source";
- "On notification".
7) At the applicable rate:
- progressive;
- regressive;
- proportional;
- solid.
8) By appointment:
- abstract;
- targeted.
9) By terms of payment:
- urgent;
- periodic.
From the presented set, it is necessary to highlight the unconditional significance of four classifications... The greatest theoretical and methodological significance is the division of taxes into direct and indirect, and from a practical point of view, for a federal state, which is Russia, the differentiation of taxes by the level of government is of fundamental importance. For the purposes of maintaining the system of national accounts (SNA) in Russia, two classifying criteria are used in aggregate: according to the object of taxation and according to the source of payment. The differentiation of taxes by the object of taxation is also used in international classifications OECD and IMF. The classifying feature (by the method of collection) is the basis for the construction of the European system of integrated economic accounts. All other classifications are mostly of local theoretical or practical relevance.
By the degree of arrangement
Direct taxes- These are low-transferable taxes levied directly on the income or property of the taxpayer. In this case, the grounds for taxation are the facts of receipt of income and ownership of property by the taxpayer, and tax relations arise directly between the taxpayer and the state. The group of direct taxes in the Russian tax system should include taxes such as personal income tax, UST, on the profit of organizations, on the property of organizations, on the property of individuals, land and transport taxes.
Indirect taxes- these are successfully transferable taxes levied in the process of the turnover of goods (works and services), while included in the form of a surcharge to their price, which is paid in the end by the end consumer. The manufacturer of the goods (work, services), upon their sale, receives from the buyer the price and the amount of tax in the form of a surcharge to the price, which is subsequently transferred to the state. Thus, indirect taxes are initially intended to transfer the real tax burden of their payment to the final consumer, and this group of taxes is often characterized as taxes on consumption.
Indirect taxes are the most desirable for fiscal purposes of the state, since they are the simplest in terms of their collection and are quite difficult for taxpayers to evade payment. In addition, they provide a certain stability of tax revenues even in the face of an economic downturn, whereas revenues from direct taxes on incomes are more significantly correlated with the level of economic activity.
Indirect taxation is less noticeable and more veiled for the final consumer, since the nominal and actual taxpayers are different here. Producers and sellers of goods (works, services) are the nominal taxpayers who have tax relations with the state. The actual (real) taxpayer - the buyer, does not enter into these relations and, accordingly, does not notice the severity of indirect taxes. A typical example of indirect taxation is such recognized worldwide practice taxes as VAT, excise taxes, customs.
At the same time, with all the obvious advantages, indirect taxes have significant disadvantages. First of all, they do not take into account the material condition of the real taxpayer. Direct taxes are determined by the level of income and the value of the taxpayer's property, while indirect taxes are tied to the level of consumption. Naturally, the consumption of wealthy people in absolute terms is greater than the consumption of the poor, but in the share ratio to the incomes of these groups of the population, the picture is completely different. The share of consumption of the rich in their incomes is small (they are dominated by savings and investments, recreation abroad, education, etc., not subject to indirect taxes), while all low income the poor are eaten up by consumption. Therefore, indirect taxation for low-income groups of the population is more difficult than direct taxation, according to which they are usually given significant preferences. And indirect taxes themselves are often characterized as "taxes on the poor." In addition, these taxes, leading to an increase in the prices of goods, limit to a certain extent the volume of consumption, i.e. demand, thereby discouraging supply, and hence the production of these goods.
By object of taxation
Property taxes (property)- these are taxes levied on organizations or individuals on the fact of their possession of certain property or on operations for its sale (purchase). It should be noted a characteristic feature - their collection and size do not depend on the individual paying capacity of the taxpayer, but are determined by the characteristics of the property: in the transport tax - by engine power, property tax - by value, in land tax - by several characteristics, for example, the purpose of land , cadastral assessment.
Income taxes- These are taxes levied on organizations or individuals when they receive income. These taxes are fully determined by the taxpayer's ability to pay. Distinguish taxes on income:
- actual, i.e. levied on the income actually received;
- imputed, levied on income, which is established in advance by the state based on what kind of income the taxpayer should conditionally receive when engaging in this type of entrepreneurial activity.
Actual taxes on income include corporate income tax, personal income tax, UST, as well as taxes in special regimes: a unified agricultural tax and a tax in a simplified tax system.
Imputed taxes on income include a taxation system in the form of a single tax on imputed income for certain types of activities, as well as the use of a simplified taxation system based on a patent. There is also an allocation in this group in a separate category taxes levied on the payroll fund (UST). It seems that this tax fits more logically into the category of actual taxes, and the difference in taxpayers (in personal income tax - the taxpayer is the one who receives income, and in the UST - the one who pays it) in this case is not a classifying feature.
Consumption taxes(an analogue of the group of indirect taxes in the previous classification) are taxes levied in the process of the turnover of goods (works, services), subdivided into individual, universal and monopoly. Individual taxes the consumption of strictly defined groups of goods is taxed, for example, excise taxes on certain types of goods, universal - all goods (works, services), with a few exceptions, such as VAT, and monopoly - production and (or) sale certain types to-vars, which are the exclusive prerogative of the state. Salt traditionally belonged to such products; for the last two centuries, they were based on alcoholic beverages and tobacco products. Currently, most countries are moving away from the practice of monopoly production, and there are no such taxes in the Russian tax system.
Resource taxes (rental)- these are taxes levied in the process of using the resources of the natural environment, and they are also called rent taxes because their establishment and collection are associated in most cases with the formation and receipt of rent. This group of taxes should include severance tax, water tax, fees for the use of wildlife and aquatic biological resources, land tax.
By subject of taxation
The classification of taxes according to the subject of taxation, which distinguishes between taxes levied on legal entities, individuals and mixed ones, is also quite widespread.
It should be noted that the theoretical significance of this classification in recent times decreased significantly. Previously, a fairly accurate classifying basis is now eroding due to the rapid development of small business, not so much in the form of legal entities, but in the form of individuals - individual entrepreneurs without education. legal entity... Therefore, almost all taxes should now be referred to a mixed group, with the exception of personal income tax and on the property of individuals that make up the group of taxes on individuals, and on the profits of organizations and on the property of organizations, respectively, that make up the group of taxes from legal entities.
By taxation method
The classification of taxes according to the method of taxation is in demand by the practice of administration. Here taxes are distinguished depending on the method of determining the tax salary: "by declaration", "at the source" and "by notification." The most common way of determining the tax salary, laid down in the overwhelming majority of taxes, is "by declaration", i.e. the amount of tax declared (declared) by the taxpayer himself. The method "at the source" is laid down in the taxes that provide for the institution tax agents, on which the obligation, when paying income in favor of the taxpayer, is imposed to withhold and transfer the tax to the budget until the moment of its actual payment, in order to exclude the possibility of evasion from its payment. In its pure form, this method is implemented only in the Central Center of Financial Taxation, but there is also a limited use of tax agents in VAT and corporate income tax. The method "on notification" is laid down more often in taxes with non-mobile taxable objects, when state bodies draw up a complete register (cadastre) of these objects, and tax authority the taxpayer is calculated and notified. The tax is calculated on the basis of comparisons of external signs, for example, the estimated average profitability, objects of taxation. This method realized in taxes: land, property of individuals, transport (for individuals).
At the applicable rate
Classification according to the applicable rate, subdivides taxes into progressive, regressive, proportional and firm.
Taxes with interest (ad valorem) rates are taxes, the rate of which is set as a percentage of the value of the object of taxation ( tax base). These taxes are directly related to the amount of income, profits or assets of the taxpayers. This group includes taxes with proportional, progressive and regressive rates.
In taxes with proportional rates, the amount of tax payments is directly proportional to the amount of income, profit or property of the taxpayer, i.e. such rates are valid as a percentage of the value of the object of taxation (tax base). These taxes are constructed in such a way that the ratio of income (profit) after taxes to income (profit) before their payment remains unchanged regardless of the amount of these incomes (profits). Thus, the prevalence of these taxes in the tax system forms its neutrality, which does not increase or decrease, but reproduces inequality after taxes have been paid. These taxes include, in particular, personal income tax, corporate income tax, VAT, tax on property of organizations and individuals.
In taxes with progressive rates, the amount of tax payments is in a certain progression to the amount of income, profit or property of the taxpayer, i.e. such rates apply in an increasing percentage to the value of the taxable object (tax base). These taxes are constructed in such a way that the ratio of income (profit) after taxes to income (profit) before they are paid decreases with an increase in these incomes (profits). Thus, the use of these taxes in the tax system forms its progressiveness, which reduces the inequality of citizens after taxes. Currently, the Russian tax system does not have a single tax using a progressive rate, and until 2001 the income tax was progressive (in the overwhelming majority of developed countries it is progressive).
In taxes with regressive rates, the amount of tax payments is in a certain regression to the amount of income, profit or property of the taxpayer, i.e. such rates are in effect in a decreasing percentage of the value of the object of taxation (tax base). These taxes are constructed in such a way that the ratio of income (profit) after taxes to income (profits) before their payment increases with the growth of these incomes (profits). Thus, the use of these taxes in the tax system forms its regressiveness, increasing the inequality of citizens after taxes. A typical example was the UST.
It should also be noted the possibility of using progression or regression simple and complex (cascading) in taxes. A simple progression (regression) uniformly increases (decreases) the tax rate with an increase in the value of the object of taxation (tax base). A complex, or, as it is also called, cascading, progression (regression) involves dividing the cost estimate of the object of taxation (tax base) into certain parts, with each subsequent part being taxed with an increased (reduced) interest rate... These rates increase (decrease) in steps (cascades), hence the corresponding name.
Depending on the method of setting tax rates, they border on:
- taxes with fixed (specific) rates - the value of the rate is set in absolute, fixed sum of money per unit of measurement of the tax base; these include a significant part of excise taxes, water tax, fees for the use of objects of the animal world and aquatic biological resources, most of the state duty, transport tax, tax on gambling business;
- taxes with interest (ad valorem) rates - the value of the rate is set as a percentage of the value of the object of taxation (tax base); these include, for example, income tax, CFL, VAT;
- taxes with combined (mixed) rates - the value of the rate is set by means of a combination (combination) of specific and ad valorem rates; as the main one here, as a rule, the ad valorem rate is used, but its application is limited to a specific rate from below and (or) from above a certain amount of the tax base; a typical example of such a tax was the UST.
By appointment
The classification of taxes by purpose distinguishes them into abstract and targeted.
Abstract (general) taxes entering the budget of any level are depersonalized and spent for the purposes determined by the priorities of the corresponding budget, i.e. receipts from general taxes are the main sources of income for multi-level budgets. In any tax system, such taxes include the vast majority.
Unlike general target (special) taxes have a predetermined purpose-left and are strictly assigned to certain types of expenses. As a rule, the budgets of the corresponding state extra-budgetary funds are formed at the expense of special taxes.
A typical example of a special tax was the UST (and now these are insurance contributions of a compulsory, but not tax nature), the proceeds from which form the budgets of three state extra-budgetary funds of the Russian Federation: pension, compulsory medical insurance and social insurance.
By accounting sources of payment
Classification by accounting sources of payment differentiates taxes by specific sources of payment in the structure of the company's revenue and its structural elements. Such sources can be: sales proceeds, production costs, financial results of activities before taxation of profits, wages and business income, gross taxable profit and other income of the enterprise.
This classification is in great demand, primarily on the part of taxpayers engaged in entrepreneurial activities, and the tax authorities that audit them. For taxes paid by individuals who do not carry out this activity, this classification is not applicable. The source of paying taxes for them is exclusively income in one form or another.
To taxes and fees paid from sales proceeds, include: VAT, customs duties, and uniform taxes paid by organizations when applying special tax regimes.
Taxes and fees, attributable to the cost of production, are: excise taxes, state duty, transport and land taxes paid in connection with the implementation of entrepreneurial activities, mineral extraction tax, water tax, fees for the use of wildlife and aquatic biological resources, compulsory insurance premiums (for payers, making payments to individuals).
Taxes, attributable to financial results activities, Is a tax on the property of organizations and on the gambling business.
Taxes, attributable to wages and business income- these are personal income tax and compulsory insurance premiums (for lawyers, individual entrepreneurs on their own income), as well as single taxes paid by individual entrepreneurs when applying special tax regimes.
Tax- these are funds collected by the state from citizens (so-called individuals) and organizations (so-called legal entities). Taxes are the basis for filling the revenue side of the country's budgets.
Establishment level
Depending on the size of the part of the state on which the collection of a separate tax is established, and on the type of budget to which taxpayers transfer the collected funds, all taxes are divided into several types:
Withdrawal method
Direct- taxes that are collected from the income of an individual or legal entity. Direct taxes may include the following: corporate income tax (NGO), personal income tax. The direct tax is paid by the "agent" of the economy who received the income.
The most obvious example is corporate income tax. When a company does business, it generates income (the amount of proceeds from the sale of goods, works and services to its customers) and expenses (costs that the organization incurs to generate income). The difference between these amounts is the profit of the organization. The more profitable the organization, the greater the amount of tax paid.
Indirect taxes are "inside" the price of goods and services. When selling, the organization-seller calculates the required amount of tax and transfers it. Thus, the seller pays the tax, but at the expense of the buyer who will use this product or service (since the buyer paid for the product or service, including the applicable taxes). This is the key difference between indirect and direct tax. As an example, when purchasing a bottle of wine at a grocery store, the buyer pays for:
- the cost of the product itself;
- excise tax on alcoholic beverages;
The amount of VAT paid by the customer on retail purchases can often be seen on the sales receipt.
Subject of taxation
Depending on who the state collects tax from, one can distinguish the following groups:
- Legal entity taxes the state receives from organizations registered in the Russian Federation, including Russian companies and representatives of foreign capital represented in the economy of the Russian Federation (with representative offices and branches). The aforementioned income tax, rather rare tax on gambling business and many other taxes are included in this group.
- Individual taxes levied on individual taxpayers. The tax of this group can be levied both from citizens of the Russian Federation and from citizens of other states who have received income on the territory of the Russian Federation. Income and property taxes are collected from individuals.
- Mixed taxes can be collected from all categories of taxpayers. For example, VAT must be paid by all consumers of goods and services.
It is worth noting a special category of individuals - individual entrepreneurs or individual entrepreneurs. A person, being a natural person, pays all taxes provided for natural persons. But if at the same time he is engaged in commercial activities and is registered in the prescribed manner, he also pays other taxes.
Depending on the taxation system chosen by the entrepreneur (general, simplified or special types), this can be VAT, income tax, tax levied under simplified or patent systems, and so on.
By purpose, taxes are divided into general and target(special). General taxes are collected in the budgets "in a common pot" and are used at the discretion of the body that manages the budget. Targeted taxes are used for a specific purpose. For example, transport and land taxes can be collected in the appropriate local funds and spent in a targeted way on road repairs or development of territories.
Source of payment
According to the source of payment, taxes are divided into:
- Included in the cost(goods, works or services) - taxes that relate to the costs of producing goods or services. Examples include the transport tax of a bus fleet, payments to an oil company for the use of subsurface resources, and contributions related to the wages of employees of the organization. The amount of taxes of this type paid does not in any way depend on the amount of income, but often depends on the amount of certain types of costs.
- Included in revenue- taxes such as tax on profits of commercial organizations and tax on “simplified” in the option “income - expenses”. Here there is a dependence both on the income received and on the actual expenses of the organization.
- Income tax- tax, which is determined only by the income of the taxpayer and which is not influenced in any way by the amount of expenses. As an example, income tax individual entrepreneur on "simplified" with the object of taxation "income".
Object of taxation
Calculus methods
Taxes can be progressive(if the tax rate grows as a percentage, when the object of taxation grows in rubles) and regressive(tax rate falls). The regressive tax is stimulating.
As of today, there are no examples of taxes of the first type in the tax system of the Russian Federation, although the possibility of introducing a progressive method and a complex scale for personal income tax is regularly discussed.
Almost all taxes in the Russian Federation are proportional(this means that the rate remains unchanged when the value of the taxable object changes), for example:
- for most goods and services, the VAT rate is 18% of the amount of goods sold or services rendered;
- the state will take 20% of the profits of the organization;
- almost any income of individuals is taxed at a rate of 13%.
Also, according to the calculation method, there are solid and step taxes:
- The quantity hard taxes does not depend at all on the value of the taxable object or the actual income. For example, the rate of such a tax as transport is determined by the capacity (in horse power or kilowatts) vehicle and does not depend on its value in any way. Hard taxes also include water tax and many types of excise taxes.
- Step taxes: the rate changes depending on the amount of income. An example of a step tax would be a contribution to the Social Insurance Fund (Social Security Fund) paid by an organization and calculated on the income of an employee of the organization (although this is not really a tax). The contribution rate is 2.9%, if the total amount of the employee's income does not exceed a certain base (today it is 718 thousand rubles), if the base is exceeded, no tax will be charged. Thus, the contribution to the Social Insurance Fund is regressive (with an increase in income above the specified base, the total percentage of the collected contribution decreases). By introducing the maximum tax base, the state stimulates the "whitewashing" of salaries - it becomes more profitable for an organization to pay higher salaries.
Who counts the amount charged
According to the method of taxation, the subjects of this article are divided into cadastral(they are non-cash) and declarative(cash). Cadastral taxes are calculated by the tax authorities themselves based on the available information on the value of the taxable object. For example, for individuals, all taxes related to property are cadastral taxes. Including:
- Transport tax(tax inspectors receive information on the presence of individuals in the ownership of vehicles from the traffic police).
- Property tax, and land tax (cadastral value real estate tax office receives from the database Federal Service state registration, cadastre and geography - Rosreestr).
The tax office annually calculates the amount of tax and sends notifications to taxpayers about the need to pay cadastral taxes. On the contrary, declaration taxes are calculated on the basis of data provided by the taxpayer himself. For example, if a citizen resells a recently purchased apartment, then he is obliged to independently draw up an income declaration, send it to the tax authorities and pay the corresponding amount of tax.
By the order of crediting to the budget
Legislation may prescribe the procedure for paying the same tax to the budgets of different levels (federal, local, regional - it happens that taxes are paid at all three). If this procedure is maintained for a long time, then the tax is fixed.
If the order is regularly reviewed, then it is regulating tax. An example of the latter is the tax on actual profits of companies, the allocation order of which has changed several times.
Today the basic rate is 20%, of which 18% is transferred to local budgets and only 2% to the federal one. An example of a fixed tax is transport tax, which is always transferred to local budgets.
By order of reference
In order of maintenance, taxes are divided into compulsory(collected throughout the country - excise taxes, NGOs, etc.) and optional(introduced by individual regions, as an example - UTII).
In addition, each region has the right to optionally introduce incentives for some taxes (for example, taxes for “simplified”). It is impossible not to mention Skolkovo - on the territory of this technopark there are many benefits for residents.
Fines and Pennies for Violating Tax Laws
An important condition for the viability of the state economy is the obligatory and timely payment of the accrued taxes by all taxpayers. In case of delay in payment, and even more so in case of payment evasion, the tax service may impose fines and penalties on unscrupulous taxpayers.
For example, the penalty for late payment of VAT by an organization is 1/300 of the Central Bank rate for each calendar day of delay(this is about 12% per annum). If the taxpayer evades tax, tax office may impose a fine from 20 to 40% of the amount of the unpaid tax on time.
Tax classification- this is a grouping of them according to a number of the most essential features. Tax classification allows you to identify differences and similarities between different taxes. With a variety of taxes, the correct classification, establishing their differences and similarities, is necessary not only for financial science, but also for practice. The special properties of certain groups of taxes require special conditions of taxation and collection, appropriate administrative and financial measures. This explains both the theoretical and practical value of tax classification.
Tax classification can be carried out according to various criteria:
1) by control level:
Federal;
Regional;
Local;
2) by charging method:
Indirect;
3) by target orientation:
Special;
4) by the nature of the establishment of tax rates:
Fixed tax;
Progressive tax;
Regressive tax;
Proportional tax;
5) by subject of taxation:
Legal entity taxes;
Individual taxes;
6) by object of taxation:
Property taxes;
Resource taxes;
Income taxes;
Activity taxes;
7) by the nature of reflection in accounting:
Included in the cost or price of products;
Reducing financial results;
Payable from taxable profits;
Withheld from the employee's income;
8) by budget level:
Pinned;
Regulatory.
By control level v Russian Federation there is a three-tier tax system. Depending on the body that establishes and has the right to change and specify taxes, the latter are subdivided into: federal (state), regional (taxes and fees of the constituent entities of the Russian Federation) and local taxes.
Federal (state) taxes- these are taxes, the elements of which are determined by the legislation of the country and are uniform throughout its territory. They are established and put into effect by the highest representative body of state power. However, these taxes can be credited to the budgets of different levels.
Distinctive feature regional taxes is that the elements of the tax are established in accordance with the legislation of the country by the legislative bodies of its subjects.
Local taxes introduced in accordance with the legislation of the country local authorities authorities. They come into effect only by a decision taken at the local level. These taxes always go to local budgets.
The method of collection is distinguished direct and indirect taxes.
Science, including modern science, took such a division from the practice of the 16th century. In the XVII-XIX centuries. the division of taxes into direct and indirect was based on the criterion of the possibility of shifting taxes to consumers. It was believed that direct taxes are borne directly by taxpayers and are difficult to pass on to another person, while indirect taxes are taxes that are transferred by a taxpayer to another person, for example, through inclusion in the price of a product.
However, later views on the legality of using only the specified criterion changed. As practice has shown, direct taxes can also be passed on to another person, while indirect taxes are not always. Direct taxes are historically an earlier form of taxation. The system of direct taxes fully began to form in the 17th century, and became widespread in the 20th century, when their advantages became more profound.
Direct taxes- These are taxes on income and property, the possession and use of which are the basis for taxation; they are charged to a specific natural or legal person. Directly, directly, income from land, labor, capital can be taxed. Thus, land tax, tax on income of organizations and individuals, taxes on property of legal entities and individuals, resource payments are direct taxes. How more income, the greater the value direct tax.
Direct taxes can be called estimated taxes, because their calculation is based on estimated income that corresponds to the individual characteristics of a particular taxpayer. So, in comparison with indirect taxes, direct taxes, as a rule, take into account the profitability of the taxpayer, his marital status. The taxpayer knows exactly the amount of tax from the taxable object. As a result, direct taxes are more equitable. Finally, direct taxation is characterized by lower collection costs.
A high share of direct taxes indicates a stable, sustainable development economy. In tax systems highly developed countries the dominant position is occupied by direct taxes, their share is more than 50% in total amount tax revenues. In a number of countries, the most important form of budget revenues is the direct taxation of personal incomes of citizens and the profits of enterprises. In Russia, in 2001, direct taxation of personal incomes of citizens and profits of enterprises in the total volume of tax revenues was 32.7%.
Depending on the construction principles underlying the calculation, direct taxes are subdivided into real and personal.
Historically, real taxes were the first. These included: land, house (on real estate), commercial, money capital, securities, livestock. At present, real taxes include: land tax, tax on the extraction of minerals, payments for the use of water bodies, tax on transactions with securities.
Real taxes are constructed without taking into account the personality of the payer and the level of profitability of the taxable object, they are paid taking into account not the actual, but the estimated average income of the payer. The very fact of having property is the basis for taxation.
It should be noted that upon a deeper examination, real taxes reveal (may show) their regressive nature. Formally, the taxpayer is the owner of the property, but he, for example, can rent it out and through rent transfer part of the tax to the tenant.
Personal - these are taxes on income of individual individuals or legal entities: tax on income of enterprises and individuals, tax on property of organizations and citizens, etc. Personal direct taxes are paid on the income actually received, they take into account the actual paying capacity of the taxpayer.
In the XVII-XVIII centuries. indirect taxation was widely developed. Tax was levied on goods imported from abroad, domestic goods: luxury goods and essential goods.
Indirect taxes- these are taxes on goods and services, they do not depend on the amount of income and the size of property and are included in the price of products, which is ultimately paid by the consumer. Indirect taxes "sit" in the price of goods and are taxes on consumption: VAT, excise taxes, customs duties, tax on securities transactions, etc.
The state declares its rights to a part of the cost of goods and services at the time of sale of these goods and services. Upon the sale of such goods, the received tax amounts transferred to the budget by organizations selling goods and services. Thus, the relationship between the state and the payer is not direct, but indirect, mediated by a third party. Payers are not the same as tax bearers.
Excise taxes are the main type of indirect taxation. They are installed mainly on consumer goods or mass services. The tax is included as an integral part of the price or tariff. Excise collectors are business entities that produce excisable goods or provide taxable services, and payers are buyers when paying for goods and services.
The first excise taxes were in ancient Rome - on salt. Later, excise taxes were applied on the area of land on which raw materials for production grew. excisable goods, then from raw materials for the production of excisable goods, then from semi-finished products and, finally, from goods. In general, it is believed that the objects of taxation are goods, the level of consumption of which changes little in relation to price changes, or for highly profitable goods (alcohol, cars).
In pre-revolutionary Russia, excise taxes were the main income of the state. In 1901, they provided 61% of all government revenues... The objects of taxation were: salt, sugar, matches, tea, clothing, vodka, tobacco.
The collection of indirect taxes is less painful and "invisible" for payers, in addition, the system of indirect taxation ensures the sustainability of budget revenues, especially in the context of inflation.
Some modern economists talk about the amorphousness of the concept of indirect and direct taxation, arguing that, under certain conditions, an indirect tax can turn into a direct one, and vice versa (for example, a tax on profits in a monopoly market through the price mechanism takes on the features of indirect taxation). The key criterion that determines the difference between direct and indirect taxes is that the former can be adjusted taking into account the individual characteristics of the taxpayer, while the latter are taxed on various economic acts, transactions, financial transactions, regardless of the characteristics of the seller and the buyer. Distinctive feature indirect tax is that no personal characteristic, with the exception of the purchased product in a certain market, does not affect the amount of payment. The very concept of "indirect" is that the impact of the tax on the income of the final consumer occurs through his expenses in a certain part of the purchase price of the goods. Thus, the division of taxes into direct and indirect is of great importance for the economy and, despite the certain conventionality of the principle of "shifting", it is actively used in the classification of taxes.
By target focus taxes are divided into abstract (general) and targeted (special).
Abstract (general) taxes are intended to form the revenue side of the budget as a whole and are used to finance national events, current and capital expenditures state budget.
Target (special) taxes and fees introduced to finance a specific area of government spending. They have a strictly defined purpose and usually form extra-budgetary special purpose funds (pension, social insurance, compulsory health insurance and etc.). Such a division has developed historically, when there was no budget, but various funds, accounts functioned and mainly targeted taxes were in effect. General taxes include value added tax, corporate income tax, excise taxes, taxes on property of enterprises and individuals, personal income tax, etc. Special taxes are a source of funding for measures taken by the state.
Special taxes include a single social tax(ESN). This tax is intended to mobilize funds in order to realize the right of citizens to state pension and social security (insurance) and medical assistance. Insurance premiums for compulsory social insurance against industrial accidents and occupational diseases go to the Social Insurance Fund of the Russian Federation. Due to them, benefits are paid to employees who have suffered from an industrial accident or who have received an occupational disease.
Fees for the use of objects of wildlife and for the use of objects of aquatic biological resources, forest income are also classified as special taxes. The proceeds from these taxes go to recovery natural resources.
Special taxes include the transport tax, the amounts of which are sent to the budgets of the constituent entities of the Russian Federation and are intended for financial support and development of urban passenger transport common use, road construction.
This earmarked purpose of specific taxes to finance a particular state body is an important financial and legal guarantee of its autonomous position in the state mechanism. The psychological factor is also taken into account here. Observations show that citizens can more easily tolerate the increased tax burden when they know about the targeted spending of funds from tax revenues, in this case it is easier to deal with tax evasion.
By the nature of the establishment, depending on the rate there are progressive, regressive and proportional taxes, as well as firm tax, the rate of which is set in an absolute amount per unit of taxation regardless of the amount of income.
Progressive tax- such a form in which tax rate rises as income rises. Regressive tax- such a form in which the tax rate decreases as it rises taxable base. Proportional tax- a type of tax in which the tax rate remains unchanged regardless of the amount of income.
Progressive (income redistribution) taxation is mainly associated with direct taxes, for example, it is applied in the tax on property of individuals.
The most typical progressive taxes are the personal income tax levied on citizens. The maximum rate of this tax in developed countries ranges from 30 to 70%, the minimum is 12-15%.
In Russia, since 2001, a unified tax rate on personal income has been introduced - 13%. Prior to this period, for example, in 1999, the following rates of personal income tax were in effect in the Russian Federation: with a taxable total income of up to 50,000 rubles. per year - 12%, from the amount of income from 50,001 to 150,000 rubles. - 6,000 rubles. plus 20% from the amount exceeding 50,000 rubles, from the amount of income from 150,001 rubles. and above - 26,000 rubles. plus 30% from the amount exceeding 150,000 rubles.
In recent decades, economically developed countries have seen a downward trend in income tax rates. Many economists believe that a fair tax system requires strong progressive income tax rates, i.e. the rich have to pay more tax than the poor. Their opponents point to a braking effect high rates income tax on the process of capital accumulation, investments, scientific and technological progress, the creation of new jobs.
The unified social tax is established according to a regressive scale of rates: as the tax base grows, the tax rate decreases. The state duty is also levied in a decreasing amount, depending on the degree of increase in the amount Money statement of claim property nature.
Proportional taxes in Russia include, for example, VAT (10% or 18% depending on the type of product produced), corporate income tax (24% of the profits received by the taxpayer), corporate property tax (2.2% book value property of the enterprise), etc.
The taxes established in a solid form include, in particular, the tax on gambling business, fees for the use of objects of the animal world and for the use of objects of aquatic biological resources.
Subjects of taxation are taxpayers - individuals and legal entities. Classification taxes on taxpayers is very simple, it usually includes three groups:
Legal entity taxes;
Individual taxes;
Taxes from legal entities and individuals.
It should be borne in mind that individuals include entrepreneurs who work without forming a legal entity.
There are certain peculiarities in the taxation of foreign legal entities and individuals.
By the level of the budget to which the tax payment is credited, distinguish between: assigned taxes, which directly and entirely go to a particular budget or extra-budgetary fund, and regulating taxes (multilevel). Amounts of tax payments regulatory taxes are received simultaneously in different budgets in the proportion adopted in accordance with budgetary legislation.
By object of taxation the following groups of taxes can be distinguished:
Property taxes (on the property of enterprises and individuals, on inheritance);
Resource taxes (land, forest, mining, payments for water, fees for the use of objects of the animal world);
Income taxes (individuals and corporate income tax);
Taxes on actions - business acts, financial transactions, sales turnover (VAT, excise taxes, customs duties);
Others, covering some taxes and one-time fees (various license fees).
For business entities, an important feature of the classification is the nature of the reflection of tax payments in accounting. According to the statutory regulations, the costs of paying taxes are:
Included in the cost (land and water taxes, transport tax, UST);
Included in the price of products (excise taxes, customs duties, VAT);
Reduce the financial result (corporate property tax);
Paid out of taxable profit (corporate income tax);
Paid out of net profit (tax on securities transactions);
Withheld from the employee's income (personal income tax).
Determining the procedure for attributing tax payments to certain items of expenditure, they form the financial result of the enterprise.
The plurality of taxes, their different purpose and structure make it necessary to classify taxes.
Tax Code of the Russian Federation provides for the division of taxes and fees by type into three groups:
Federal;
Regional;
Local.
Federal taxes are established by the Tax Code of the Russian Federation and are required to be paid throughout the country. TO federal taxes include, for example, VAT, personal income tax, tax on transactions with securities, excise taxes. Scroll federal taxes and fees are given in article 13 of the Tax Code of the Russian Federation.
Regional taxes and fees are established by the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation and enforced by the laws of the constituent entities of the Federation. These taxes are required to be paid on the territory of the respective entities. This group of taxes includes: corporate property tax, transport tax, gambling tax and others.
Local taxes include taxes established by the Tax Code of the Russian Federation and regulatory legal acts of representative bodies of local self government. They are enacted by the regulatory legal acts of the representative bodies of local self-government and are obligatory for payment on the territory of the respective municipalities. Land tax, advertising tax, personal property tax are local taxes.
The division of taxes into federal, regional and local does not depend on the budget or extrabudgetary fund to which they are heading. For example, personal income tax is payable in consolidated budgets subjects of the Russian Federation and belongs to the group of federal taxes (Appendix 1).
Prior to the entry into force of the second part of the Tax Code of the Russian Federation, the composition of federal, regional and local taxes levied on the territory of the country is established by Articles 19, 20 and 21 of the Law of the Russian Federation of December 27, 1991 No. 21181 On the Basics of the Tax System in the Russian Federation (Table 24).
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By the form of collection distinguish between taxes:
Indirect.
Direct taxes are imposed directly on the income or property of the taxpayer. In this regard, with direct taxation, monetary relations arise directly between the taxpayer and the state. An example of direct taxation in the Russian tax system are taxes such as land tax, tax on income of individuals, tax on corporate profits, and tax on property of individuals. In this case, the basis for taxation is the possession and use of income and property.
Indirect taxes are levied in the process of movement of income or turnover of goods, works and services. Indirect taxes are levied on turnover or sales operations, as a result of which the actual payer of the tax, as a rule, is the consumer. These taxes are included in the form of a surcharge in the price of goods, as well as tariffs for works or services, and are paid by the consumer.
The owner of a product, work or service, when selling them, receives from the buyer not only the cost of the product, work, service, but also tax amounts, which must then be transferred to the state. Indirect taxes are often referred to as consumption taxes. These taxes place the real tax burden on the final consumer. In indirect taxation, the taxpayer is the seller of a good (work or service), acting as an intermediary between the state and the actual bearer of the tax - the consumer of this good (work or service). An example of indirect taxation can be value added tax, excise taxes, customs duties, etc. The receipts of indirect taxes to the treasury are not directly tied to the results of the financial and economic activities of the subject of taxation and the fiscal effect is achieved in conditions of a decline in production and even in the event of an unprofitable operation of the organization.
The classification can be based on such a feature as tax payer... In this case, three groups should be distinguished:
Taxes paid by individuals (tax on income of individuals, tax on property of individuals transferred by inheritance or donation, etc.);
Taxes paid by organizations (tax on property of organizations, tax on profit of organizations);
Taxes paid by organizations and individuals (land tax, transport tax, state duty).
By source, at the expense of which organizations pay taxes, the following taxes are distinguished:
Taxes included in the cost of products and paid by its consumers (VAT, excise taxes);
Taxes attributable to costs (customs duty, corporate property tax, advertising tax, land tax, etc.);
Taxes paid out of profits - tax on profits and organizations;
Taxes paid on profits that remain at the disposal of organizations after income tax has been paid.
By the degree of taxation there are three groups of taxes:
Progressive, when the severity of taxation increases with the growth of income or other object of taxation. This group of taxes includes, for example, transport tax, property tax, inherited and donated;
Proportional, when the severity of taxation does not change when the size of the object changes (value added tax, advertising tax, corporate property tax, corporate profit tax, etc.);
Regressive, when the severity of taxation decreases with an increase in income or other object of taxation (state duty on cases considered in courts, unified social tax, tax on gambling business).
Depending on the directions of use taxes collected are divided into:
Special.
The former can be used to finance any needs of the state. The latter have a designated purpose, and the financial resources received from their collection cannot be used for any other needs, except for those specified in the law. Income tax, VAT is general taxes, and the unified social tax is a special one.
The tax classification can also be based on the principle distribution of tax revenues between budgets of different levels. For example: taxes such as value added tax, income tax, etc. are paid to the Federal budget; to the budgets of the constituent entities of the Russian Federation - income tax, tax on property of organizations, tax on personal income; v local budget- tax on advertising, land tax, etc. The distribution of tax payments between budgets is determined annually in Federal law Of the Russian Federation The federal budget(see Appendix 1).
By the time of payment taxes are:
Current;
One-time;
Extraordinary.
Current taxes are levied at regular intervals during the entire period of ownership of property, income from the implementation of any activity. For example, VAT is paid monthly or quarterly, and transport tax is paid annually.
Payment of one-time taxes is associated with the commission of any irregular events. This applies, for example, to property tax transferred by inheritance and gift, the obligation to pay of which arises from natural person when inheriting or receiving as a gift a residential house, summer cottage, garden house, car, valuable papers and other property.
Extraordinary taxes can be imposed by the state in special cases, for example, the outbreak of hostilities.