People influencing the natural environment provide. The impact of human activities on the environment

Introduction …………………………………………………………………………..3

Chapter 1. The essence and historical development of the principles of taxation ... 5

1.1. The essence of the principles of taxation …………………………………………………………………………………………………………………….

1.2. The evolution of the principles of taxation …………………………………6

Chapter 2. Analysis of modern principles of taxation ………………13

2.1. Essence modern principles taxation ……………….13

2.2. Basic principles of taxation in the Russian Federation……19

2.3. Implementation of the principles of taxation in modern conditions

in the Russian Federation ………………………………………………………24

Chapter 3. Problems in taxation in modern Russia……………27

Conclusion ……………………………………………………………………..30

List of used literature ……………………………………………32

Applications ………………………………………………………………….…34

Settlement part …………………………………………………………..……36

INTRODUCTION

The state, expressing the interests of society in various spheres of life, develops and implements appropriate policies - economic, social, environmental, demographic, etc. At the same time, financial, credit and price mechanisms are used as a means of interaction between the object and the subject of state regulation of socio-economic processes.

The financial and budgetary system covers relations regarding the formation and use of financial resources of the state - the budget and extra-budgetary funds. It is designed to provide effective implementation social, economic, defense and other functions of the state. An important "blood artery" of the financial and budgetary system are taxes.

A. Smith, in his classic work "A Study on the Nature and Causes of the Wealth of Nations," considered universality, justice, certainty, and convenience to be the basic principles of taxation. Citizens of the state, noted his Russian follower N.I. Turgenev, should give “means to achieve the goal of society or the state”, each if possible and in proportion to their income according to pre-established rules (terms of payment, method of collection), convenient for the payer. Over time, this list was supplemented by the principles of ensuring the sufficiency and mobility of taxes (the tax can be increased or reduced in accordance with the objective needs and capabilities of the state), the choice of an appropriate source and object of taxation, and a one-time taxation.

The listed principles of taxation were also taken into account in the formation of a new tax system in Russia, adequate to market transformations. At the end of 1991, the Law of the Russian Federation "On the fundamentals of the tax system in the Russian Federation" was adopted. Subsequently, amendments and additions were made to the law, correcting the mechanism of taxation and the structure of taxes. At the same time, however, the principle of justice was repeatedly violated: the changes introduced were approved by legislative acts "retroactively", or had "retroactive effect".

Currently, there are many gaps and problems in taxation, which indicates the relevance of studying the principles (fundamental principles) of taxation and their implementation in modern conditions in the Russian Federation.

object term paper are the principles of taxation.

The subject of the course work is the history of formation and the current state of the principles of taxation in the Russian Federation.

The purpose of the course work is to study the principles of taxation and their implementation in modern conditions in the Russian Federation.

To achieve this goal, it is necessary to solve a number of tasks:

To study the essence and history of the formation of the principles of taxation;

Explore the modern principles of taxation and their implementation in the Russian Federation;

To identify problems in taxation in modern Russia.

During the study, it is necessary to use various methods: a method of classification, systematization, analysis of scientific literature and legislative acts relating to taxes and taxation.

Used to write a term paper various literature. The works of such authors as Demin A., Tedeev A.A., Parygina V.A., Lyapina T.M., Kashin V.A., Pinskaya M.R. have become useful. and others. Articles of the Tax Code of the Russian Federation, the Constitution of the Russian Federation, as well as the practice of the Constitutional Court of the Russian Federation were widely used.

The course work consists of an introduction, main content, including three chapters, and a conclusion.

Chapter 1. ESSENCE AND HISTORICAL DEVELOPMENT

PRINCIPLES OF TAXATION

1.1. The essence of the principles of taxation

Conducting a scientifically based, effective tax policy is largely determined by how the goals and principles of taxation are formulated.

For a long time, financial science was not able to answer the questions of what to tax and what are the goals and principles of taxation, because. at the first stage, taxes in the revenues of the treasury were of a secondary, even extraordinary nature.

Therefore, the state levied taxes arbitrarily, guided only by the needs of the current moment. At the second stage, taxes become the main source of state revenues, which determines the need for scientific research in the field of taxes 1 .

From the analysis of periodic literature it follows that the purposes of taxation are of two varieties: fiscal and non-fiscal 2 .

The fiscal goal means achieving the highest possible net return, defined as the difference between gross tax receipts and tax collection costs. This purpose should not be clearly the dominant purpose of taxation.

Non-fiscal goals include:

opportunistic or determining the magnitude of the impact of taxes on the opportunistic cycle, as well as establishing whether taxes hinder the investment activity of economic entities;

Distribution, which involves the study of the impact of taxes on the distribution of income and property of taxpayers;

Ensuring the visibility of certain taxes (for example, municipal).

The definition and clear formulation of taxation goals largely ensures the implementation of the principles of taxation.

The very word "principle" is translated from Latin (principium) as the basis, the beginning of something 1 .

The principles of taxation are understood as the basic initial provisions of the taxation system.

The principle of taxation can be defined as the original idea underlying the tax system of the state. The purpose of the principles of taxation is to put obstacles to tax arbitrariness, to create the foundations for fair, proportionate and moderate taxation. It is no coincidence that in the Decree of November 21, 1997 No. 5-P “In the case of checking the constitutionality of the provisions of para. 2 p. 2 art. 18 and Art. 20 of the Law of the Russian Federation of December 27, 1991 “On the fundamentals of the tax system in the Russian Federation”, the Constitutional Court of the Russian Federation noted: “The general principles of taxation and fees are among the main guarantees, the establishment of which by federal law ensures the implementation and observance of the foundations of the constitutional order, fundamental human and citizen rights » 2 .

1.2. The evolution of the principles of taxation

The principles of taxation attracted Special attention practitioners and theorists since the inception of taxes 3 . For example, T. Hobbes criticizes the taxation of property and proves that indirect taxation is the most uniform and fairest.

O. Mirabeau believed that any taxation should meet three principles:

1) be based directly on the source of income itself;

2) be in a certain constant ratio with income;

3) it should not be too burdened with the costs of collection.

F. Quesnay, head of the physiocratic school, pointed out:

On a bad form of taxation;

On the excessive burden of taxes due to the excessive costs of their collection;

Excessive legal costs.

The merit of the Physiocrats is that they were the first to raise the question of the principles of taxation.

Then the history of financial and tax science on the principles of taxation is presented by the names of A. Smith and A. Wagner. The principles of taxation developed by them form the basis of the modern tax system.

For the first time, the principles of taxation were formulated by A. Smith, who considered the basic principles of taxation justice, certainty, convenience for the taxpayer and savings on the cost of taxation. These classical principles were formulated by Smith in 1776. book An Inquiry into the Nature and Causes of the Wealth of Nations, as follows:

“The subjects of the state should, as far as possible, according to their ability and strength, participate in the maintenance of the government, i.e. according to the income they enjoy under the patronage and protection of the state. The tax that each individual is liable to pay must be precisely determined, not arbitrary. The term of payment, the method of payment, the amount of payment - all this must be clear and definite for the payer and for any other person. Where this is not the case, every person subject to this tax is placed more or less in the power of the tax collector, who may aggravate the tax for any payer he dislikes, or include for himself, by the threat of such aggravation, a gift or a bribe.

The indefiniteness of the taxation develops insolence and contributes to the corruption of that category of people who are already unpopular even if they are not distinguished by insolence and corruption. The exact certainty of what each individual is liable to pay seems to be a matter of such great importance in the question of taxation that a very great degree of unevenness, as, in my opinion, is evident from the experience of all peoples, is a much lesser evil than a very small degree of uncertainty. .

Each tax should be levied at the time or in the manner when and how it should be most convenient for the payer to pay it. Every tax should be so conceived and worked out that it takes and withholds as little as possible from the pockets of the people, in excess of what it brings to the public treasury.

A tax may take or withhold from the pockets of the people much more than it brings into the treasury of the state in the following ways: First, its collection may require a large number of officials, whose salaries are able to absorb a large part of the amount that the tax brings, and whose extortion may burden the people with an additional tax. Secondly, it can hinder the application of the labor of the population and prevent it from engaging in those industries that provide livelihood and work for many people. By obliging people to pay, he can thereby reduce or even destroy the funds that would enable them to make those payments with greater ease. Thirdly, by confiscations, other punishments, to which the unfortunate people who try to evade the tax are subjected, it often ruins them and thus destroys the benefit that society could receive from the investment of their capitals. An unreasonable tax creates a great temptation for smuggling, and the penalties for smuggling must increase in proportion to the temptation. Contrary to all ordinary principles of justice, the law first creates temptation, and then punishes those who yield to it, and, moreover, it increases the punishment according to the very circumstance that surely should have mitigated it, namely, according to the temptation to commit a crime. The obvious justice and usefulness of these provisions attracted more or less attention of all peoples. 1 .

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The principles of taxation are the fundamental principles or ideas and provisions that must be taken into account in the tax area. Considering the multidimensionality of the content of taxes, their complex nature and ambiguous nature, it should be noted that each area of tax relations has its own system of principles.

Thus, it is possible to conditionally single out the economic and organizational-legal principles of taxation.

The main ones are economic principles - essential, basic provisions concerning the expediency and assessment of taxes as economic phenomenon. Fundamental principles were formulated by A. Smith in 1776 in his work "A Study on the Nature and Causes of the Wealth of Nations".

1. The principle of uniformity, or justice. It consists in the equal duty of all persons to take a material part in the financing of national needs in proportion to their income, which they receive under the auspices of the state. Here is how it is stated by A. Smith: “The subjects of the state should, as far as possible, according to their ability and strength, participate in the maintenance of the government, i.e., according to the income that they use under the patronage and protection of the state ... Compliance with this provision or neglect of it leads to so-called equality or inequality of taxation...". This is not just a theoretical premise, but a condition necessary for the fair and efficient collection of taxes. In our practice, this condition, unfortunately, is not always met. For example, calculus certain types taxes are made on an accrual basis from the beginning of the year. It would seem that this is done justifiably, but, given that taxes are levied monthly, this approach leads to the fact that the unity of the moment of receipt of income and the collection of tax from it is not observed, as a result, a situation is possible when, if there is income for certain period time and its corresponding taxation for the same period, the absence of income (loss) for the subsequent period leads to the return of already paid tax. Such a system does not stimulate the efficient operation of enterprises. The incomplete implementation of this principle is also evidenced by the fact that no more than a quarter of all taxpayers regularly pay taxes.

2. Certainty Principle. It lies in the fact that "the tax that an individual is obliged to pay must be precisely determined, and not arbitrary. The term of payment, the method of payment and the amount of payment - all this must be clear and defined for the payer and for any other person ..." , i.e. this principle implies the absence of arbitrariness in the mechanism of taxation, the actions of tax authorities and taxpayers, the existence of clear methods for collecting and paying taxes. Unfortunately, at present in the Russian Federation, in addition to the main laws on taxes, there are a lot of by-laws, guidelines, explanations, which sometimes even contradict each other, and this does not clarify the calculation and collection of certain taxes, i.e. taxpayers are actually operating in a state of uncertainty. In addition, the introduction of amendments to legislative acts during the year leads to a violation of this basic rule.

3. The principle of convenience payment for the taxpayer is fixed as follows: "Each tax should be levied at the time and in that way, when and how it should be most convenient for the payer to pay it." It is impossible not to agree with this rule, since the state must take into account the interests of those who finance it. It speaks of the need to eliminate formalities and simplify the tax payment act, timing the tax payment to the time of receipt of income. However, Russian legislation, for example, on income tax provides for advance payments, i.e. payments before actual receipt of income. Negatively affect the state of working capital of the enterprise deadlines payments on the main types of taxes, since they practically coincide. Consequently, this principle is not fully implemented in our practice.

4. The principle of cheapness (thrift): "Every tax should be so conceived and designed that it takes and withholds from the pockets of the people as little as possible in addition to what it brings to the treasury of the state." This is a requirement to rationalize the taxation system and reduce the costs of levying taxes, which should be less than the tax revenues themselves. It is desirable that there are no such taxes, the collection costs of which exceed the amount of taxes collected. Given this requirement, taxation should not be excessive, taxpayers should have the means to allow for expanded reproduction. The tax system should not contain low-efficiency taxes, the costs of collecting which are equal to or exceed the revenues themselves. And this principle has not yet been fully implemented in our tax practice.

Thus, all the above principles have not lost their relevance at the present time. Violation of them results in burdensome taxes, slows down investment processes, and leads to a serious stratification of society.

The German economist A. Wagner supplemented the classical principles of taxation by proposing nine basic rules, which he combined into four main groups:

1) financial principles of taxation:

sufficiency of taxation. The volume of monetary resources must be sufficient to maintain the social economic system;
elasticity (mobility) of the taxation, i.e. the use in the tax system of such taxes, which, with an increase in state needs, allow increasing the size of tax exemptions;

2) national economic principles:

proper choice of source of taxation. The source of taxation should be not only income, but also capital;
the correct combination of various taxes into such a system that would take into account the consequences and conditions for their transfer, i.e. the presence of taxes, bearing, to a greater extent, the regulatory principle or fiscal;

3) ethical principles (principles of justice):

universality of taxation;
uniformity, i.e. equality of all taxpayers in paying taxes;

4) administrative and technical rules:

certainty of taxation;
ease of paying taxes;
maximum cost reduction.

The principles of taxation discussed above began to represent a system that took into account the interests of both taxpayers and the state with the priority of the latter.

Modern foreign principles of taxation somewhat interpret the above.

The main, basic in the construction of taxation is principle of justice . In economic terms, it is determined that government taxes and spending should influence the distribution of income, placing a burden on some people and granting privileges to others. In foreign science, two main aspects of this principle are distinguished: horizontal and vertical.

The fairness of taxation in a vertical context means that the tax should be levied in strict accordance with the material capabilities of a particular person, i.e. that as income increases, the tax rate increases solvency principle).

The principle of horizontal equity implies the existence of a single tax rate for persons with the same income ( benefit principle). The implementation of this principle in practice depends on what the funds mobilized by the state are used for, i.e. their productive use.

From a legal point of view, the principle of justice proceeds from how reasonably the legislator regulates the procedure for seizing property from the payer, as well as from how the state that collects taxes and the persons obliged to pay them are related. Therefore, this principle suggests that when establishing tax exemptions, the state should not deprive citizens of the opportunity to exercise their fundamental constitutional rights.

Methodological basis The principle of justice is progressive and scheduled taxation. Taxation is considered progressive if, after the payment of taxes, the inequality in the economic situation of taxpayers is reduced. This is usually achieved through complex progression. As for the shedular (classification, partial) taxation, such a technique involves dividing the taxable object (income) into parts (schedules) depending on the source of their receipt, each of which has its own rules and tax rates. This technique allows each type of tax to be taxed differentially (capital income at one rate, income from the main activity - at another).

The principle of fairness implies that the tax authorities and taxpayers should have equal rights in the calculation and payment of tax.

The second principle of taxation is principle of proportionality , which consists in the ratio of the filling of the budget and the consequences of taxation that are unfavorable for the taxpayer, i.e. it is the principle of economic balance between the interests of the taxpayer and the state. This principle was illustrated by the American economist Laffer, who showed the dependence of the tax base on the increase in tax rates and the ratio of tax revenues and the tax burden. Taxation has its limits. The tax limit is a conditional point in taxation, at which the optimal share of GNP for payers and the state is redistributed through the budget system. The shift of the conditional point in one direction or another gives rise to contradictory situations, the manifestations of which are political conflicts, capital flight, massive tax evasion, etc.

Next is principle of certainty and convenience , called the principle of maximum consideration of the interests and capabilities of taxpayers. It includes the knowledge of the taxpayer about the ongoing changes, his awareness, ease of calculation and payment of tax, i.e. convenience for taxpayers to pay tax amounts. And finally the principle of economy (efficiency) , which means that the amount of fees for each individual tax must exceed the costs of collection and maintenance.

Main organizational and legal The principles of taxation are fixed in the Tax Code of the Russian Federation. These include, in particular:

1) the principle of justice, which determines that each person must pay legally established taxes and fees on the principles of universality and equality of taxation. The actual ability of the taxpayer to pay taxes should be taken into account;

2) the principle of universalization - taxes and fees cannot be discriminatory and applied differently based on political, ideological, ethnic, confessional and other differences between taxpayers. It is not allowed to establish differential rates of taxes and fees and tax benefits depending on the form of ownership, citizenship of individuals or the place of origin of capital. The possibility of establishing differentiated rates of import customs duties is envisaged;

3) the principle of neutrality - taxation should be such that taxes and fees do not violate the single economic space of Russia and directly or indirectly restrict the movement of goods, works, services or create obstacles to the legal activities of the taxpayer;

4) the principle of economic justification - any taxes and fees must have economic justification and cannot be arbitrary;

5) the principle of certainty - legislative acts should be formulated in such a way that everyone knows exactly what taxes and in what amount he must pay;

6) the principle of the presumption of innocence - all irremovable doubts, contradictions and ambiguities in the legislation on taxation must be interpreted in favor of the taxpayer.

legitimacy and clear fundamentals taxation systems contribute to the stabilization of fiscal relations, give taxation a long-term nature of the action.

1.2 Principles of taxation

In the financial and budgetary system, there are relations regarding the formation and use of state finances:

budget and extrabudgetary funds. It is designed to ensure the effective implementation of the social, economic, defense and other functions of the state. An important “artery” of the financial and budgetary system is taxes.

Taxes arose along with commodity production, the division of society into classes and the emergence of the state, which needed funds for the maintenance of the army, courts, officials and other needs.

“Taxes embody the economically expressed existence of the state”,- stressed K. Marx. In the era of the formation and development of capitalist relations, the importance of taxes began to increase: for the maintenance of the army and navy, ensuring the conquest of new territories- markets for raw materials and sales of finished products, the treasury needed additional funds.

Based on the need to meet the needs of the state in financial resources to the fullest extent, the state establishes a set of taxes that should be levied according to uniform rules and on uniform principles. The first such principles were formulated by Adam Smith, who, in his work An Inquiry into the Nature and Causes of the Wealth of Nations, published in 1776, first formulated the four basic principles of taxation.

The principle of equality and justice:all citizens are obliged to participate in the formation of the finances of the state in proportion to their income and opportunities.

Certainty principle:the tax that everyone must pay must be precisely defined, the time of its payment must be determined, the method and amount of the tax must be clear and known both to the taxpayer himself and to everyone else.

Economy principle:the maximum efficiency of each specific tax should be ensured, expressed in low state costs for collecting taxes and maintaining the tax apparatus. In other words, the administrative costs of managing the tax system and complying with tax laws should be kept to a minimum.

Convenience principle:each tax shall be levied at such time and in such manner as is convenient to the taxpayer. This means the elimination of formalities and the simplification of the act of paying taxes.

Having formulated and scientifically substantiated these principles, Adam Smith laid the foundation (beginning) of the theoretical development of the fundamental foundations of taxation.

The German economist Adolf Wagner expanded the list of previously proposed principles, setting them out in nine basic rules, united in four groups.

Financial principles:

sufficiency of taxation, i.e. tax revenue should be sufficient to cover government spending;
elasticity, or mobility, of taxation, i.e. the state should be able to introduce new and cancel existing taxes, as well as vary tax rates.

Economics-economic principles:

proper choice of the object of taxation, i.e. the state should be able to establish the object of taxation;
the reasonableness of building a tax system that takes into account the consequences and conditions of their proposal.

Ethical principles:

universality of taxation;
uniformity of taxation.

Principles of tax administration:

certainty of taxation;
ease of paying taxes;
maximum cost reduction.

Thus, the theory of taxation laid the foundation for a system of principles of taxation that combines the interests of both the state and taxpayers.

Practical use these principles were found only at the beginning of the 20th century, when, after the First World War, tax reforms were ripe in the economies of many countries and began to be implemented. Meanwhile, tax theory is not limited to these classical principles and rules. With the development and improvement of tax systems, financial science has also evolved, refining the old and highlighting new principles of taxation. Developed in the XVIII-XIX centuries. and updated in the 20th century. taking into account the modern realities of economic and financial theory and practice, the principles of taxation are currently formed into a certain system. This system consists of three directions.

First direction- economic principles.

The principle of equality and justice.According to this principle, all legal entities and individuals must take a material part in financing the needs of the state in proportion to the income they receive under the auspices of

and supported by the state. At the same time, equality and justice must be ensured in the vertical and horizontal aspects.

The vertical aspect assumes that:

as income increases, tax rates must rise;
more taxes must be paid by taxpayers who receive more material benefits from the state.

The horizontal aspect assumes that taxpayers with the same income should pay tax at the same rate.

In the construction of world tax systems, these two aspects, as a rule, are successfully combined, which creates the most favorable conditions for the implementation of this most important principle of taxation. Progressive taxation is considered to be fairer because it provides more equality among taxpayers.

The principle of efficiency.The essence of this principle lies in the fact that taxes should not interfere with the development of production, while simultaneously contributing to the stabilization policy and the development of the country's economy. An effective tax system should stimulate economic growth, the economic activity of citizens and organizations.

The principle of proportionality of taxes.This principle lies in the ratio of the filling of the budget and the consequences of taxation. When establishing taxes and determining their main elements, consideration should be given to economic consequences for both budget and perspective development national economy and the impact on the economic activity of taxpayers.

The principle of plurality.The plurality of taxes makes it possible to create prerequisites for the state to pursue a flexible tax policy, to take into account the solvency of taxpayers to a greater extent, to equalize the tax burden, to influence consumption and accumulation, etc. The practical application of this principle should be based on a reasonable combination of direct and indirect taxes. To implement this principle, it is necessary to use the whole variety of types of taxes, which allows taking into account both the property status of taxpayers and the income they receive.

The second direction includes the organizational principles of taxation.

The principle of universalization of taxation.Its essence lies in the fact that the establishment of additional taxes, increased or differentiated tax rates depending on the form of ownership, organizational and legal forms of organizations, their industry affiliation, citizenship of an individual should not be allowed, and the same approach to calculating taxes should be ensured, regardless from sources or place of income generation.

The principle of convenience and time of tax collection for the taxpayer.Based on this principle, when introducing any tax, it is necessary to eliminate all formalities: the act of paying the tax should be simplified as much as possible; the tax is paid not by the recipient of income, but by the organization in which he works, the tax payment must be timed to the time of receipt of income. According to this principle, consumption taxes are the best when the tax is paid simultaneously with the purchase of goods.

The principle of division of taxes by levels of government.This principle, which is of exceptional importance, especially in a federal state, must be enshrined in law. It establishes that each government body (federal, regional, local) is endowed with specific powers in the field of introducing, abolishing taxes, establishing tax incentives, tax rates and other elements of taxation.

The principle of the unity of the tax system.Based on this principle, it is impossible to establish taxes that violate the unity of the economic space and the tax system of the country. In this regard, taxes that directly or indirectly restrict the free movement within the territory of the country of goods, works and services or financial resources are unacceptable; it is impossible in any other way to restrict the implementation of the economic activities of individuals and legal entities not prohibited by law or create obstacles in its path.

The principle of publicity.This is a requirement for the official publication of tax laws and regulations affecting the tax obligations of the taxpayer. Based on this principle, the state is obliged to inform the taxpayer about the current taxes and fees, to provide explanations and advice on the procedure for calculating and paying taxes.

The principle of simultaneity.In a normally functioning tax system, it is not allowed to impose several taxes on the same object. In other words, the same object can be taxed only of one type and only once for a tax period specified by law.

The principle of certainty.Without respect for this principle, a rational and sustainable tax system is impossible. This principle means that tax laws should not be interpreted arbitrarily, and tax laws should be laws of direct action, excluding the need to issue instructions, letters, explanations and other normative acts explaining them. At the same time, the tax system should be flexible and easily adaptable to changing socio-economic conditions; it should be possible to refine it, taking into account changes in the political and economic situation.

third direction- legal principles of taxation.

The principle of the legislative form of establishment.This principle stipulates that the state's tax requirement to pay the tax and the obligation of the taxpayer must follow from the law, which means that taxes cannot be arbitrary. It is impossible to allow the establishment of taxes and fees that prevent citizens from exercising their constitutional rights. But since taxation always means a certain restriction of rights, when establishing taxes, one must take into account the fact that the rights and freedoms of a person and citizen can be limited by law only to the extent necessary to protect the foundations of the constitutional order, morality, health, ensure defense and security of the state.

The principle of priority of tax legislation.Its essence lies in the fact that acts regulating relations in general and not related to taxation issues should not contain rules establishing a special taxation procedure. This means that if non-tax laws contain norms relating to tax relations, then they can only be applied if they comply with the norms contained in tax legislation.

In Russian economic literature, one more principle of taxation is often distinguished, namelyscientific approach to the formation of the tax system.The authors see the essence of this principle in the fact that the size of the tax burden on the taxpayer should allow him to have income after taxes, which ensures normal life. When determining tax rates, it is unacceptable to proceed from the purely momentary interests of replenishing the state treasury to the detriment of the development of the economy and the interests of the taxpayer.

Note that the use of any principle of taxation requires a serious scientific approach and analysis. The application of the entire system of principles or a single principle is not generally accepted in world theory and practice. However, there are principles that are undeniable and are recognized as an axiom. Historically, the underlying principles that must be at the core of any tax system are those developed by Adam Smith and Adolf Wagner.

Some principles, such as multiple taxes, convenience, economy, are quite easy to implement. Absolute adherence to other principles, such as the principles of equality and justice, proportionality, is impossible, but the state should strive to comply with them when building an effective tax system.

In modern foreign principles of taxation, the above principles are refracted (Chapter 1, paragraph 1.1).

The basic principle in the construction of taxation is the principle of justice. In economic terms, it is determined that government taxes and spending should influence the distribution of income, placing a burden on some people and granting privileges to others. In foreign science, two main sections of this principle are distinguished: horizontal and vertical. The fairness of taxation in a vertical context means that the tax should be levied in strict accordance with the material capabilities of a particular person, i.e. with an increase in income, the tax rate increases - the principle of solvency. In a horizontal section, it is assumed that there is a single tax rate for persons with the same income - the principle of benefits. The implementation of this principle in practice depends on what the funds mobilized by the state are used for, i.e. their productive use. From a legal point of view, the principle of justice indicates how reasonably the legislator regulates the procedure for seizing property from the payer, as well as how the state collecting taxes and the persons obliged to pay them are related. Therefore, this principle suggests that when establishing tax exemptions, the state should not deprive citizens of the opportunity to exercise their fundamental constitutional rights. The methodological basis of the principle of justice is progressive and shedular (classification, partial) taxation. Taxation is considered progressive if, after the payment of taxes, the inequality in the economic situation of taxpayers is reduced. This is usually achieved through a complex progression. As for shedular taxation, such a technique involves dividing the taxable object (income) into parts (schedules) depending on the source of income, each of which has its own rules and rates. This technique allows for differentiated taxation: income from capital at one rate, income from the main type of activity - at another. The principle of fairness implies that the tax authorities and taxpayers should have equal rights in the calculation and payment of tax. The second principle of taxation is considered the principle of proportionality, which consists in the ratio of the filling of the budget and the consequences of taxation that are unfavorable for the taxpayer, i.e. it is the principle of economic balance between the interests of the taxpayer and the state. This principle was illustrated by the American economist Laffer, who showed the dependence of the tax base on the increase in tax rates and the ratio of tax revenues and the tax burden. . Taxation has its limits. The tax limit is a conditional point in taxation, at which the optimal share of GNP for payers and the state is redistributed through the budget system. The shift of the conditional point in one direction or another gives rise to contradictory situations, the manifestations of which are political conflicts, capital flight, massive tax evasion, etc.

The principle of certainty and convenience is called the principle of maximum consideration of the interests and capabilities of taxpayers. It presupposes that the taxpayer is aware of the ongoing changes, that he is well informed, that tax is easily calculated and paid, i.e. convenience for taxpayers to pay tax amounts, and finally, the principle of economy (efficiency), which means that the amount of fees for each individual tax should exceed the costs of collection and maintenance.

The main organizational and legal principles of taxation are fixed in the Tax Code of the Russian Federation. These include, in particular:

1) the principle of justice, which determines that each person must pay legally established taxes and fees on the principles of universality and equality of taxation. The actual ability of the taxpayer to pay taxes should be taken into account;
2) the principle of universalization - taxes and fees cannot be discriminatory and applied differently depending on political, ideological, ethnic, congressional and other differences between taxpayers. It is not allowed to establish differential rates of taxes and fees and tax incentives depending on the form of ownership, citizenship of individuals or the place of origin of capital. The possibility of establishing differentiated rates of import customs duties is envisaged; 3) the principle of neutrality - taxation should be such that taxes and fees do not violate the single economic space of Russia and do not directly or indirectly restrict the movement of goods, works, services or create obstacles to the legal activities of the taxpayer;
4) the principle of economic justification - any taxes and fees must have an economic justification and cannot be arbitrary;
5) the principle of certainty - legislative acts should be formulated in such a way that everyone knows exactly what taxes and in what amount he must pay;
6) the principle of the presumption of innocence - all irremovable doubts, contradictions and ambiguities in the legislation on taxation should be interpreted in favor of the taxpayer. Legitimacy and clear fundamental principles of the taxation system contribute to the stabilization of budgetary and tax relations, give the effect of taxation a long-term character.

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Non-state educational private institution of higher education

Moscow Academy of Entrepreneurship under the Government of Moscow

Faculty: Economics and Management

Specialty / Direction: "Management"

Course work

By discipline: "Taxes and taxation"

Topic: "Principles of taxation and their implementation in the tax system of the Russian Federation"

Completed by student (ka)

Kursov I.M.

Yaroslavl 2014

Introduction

Conclusion

Introduction

The state, expressing the interests of society in various fields life, develops and implements appropriate policies - economic, social, environmental, demographic, etc. At the same time, as a means of interaction between the object and the subject state regulation socio-economic processes are used financial-credit and price mechanisms.

The financial and budgetary system covers the relations regarding the formation and use of the financial resources of the state - the budget and extra-budgetary funds. It is designed to ensure the effective implementation of the social, economic, defense and other functions of the state. An important "blood artery" of the financial and budgetary system are taxes.

The object of the course work are the principles of taxation.

The subject of the course work is the history of formation and state of the art principles of taxation in the Russian Federation.

The purpose of the course work is to study the principles of taxation and their implementation in modern conditions in the Russian Federation.

To achieve this goal, it is necessary to solve a number of tasks:

To study the essence and history of the formation of the principles of taxation;

Explore the modern principles of taxation and their implementation in the Russian Federation;

To identify problems in taxation in modern Russia.

In the course of the study, it is necessary to use various methods: the method of classification, systematization, analysis of scientific literature and legislative acts relating to taxes and taxation.

Various literature was used to write the term paper. The works of such authors as Demin A., Tedeev A.A., Parygina V.A., Lyapina T.M., Kashin V.A., Pinskaya M.R. have become useful. and others. Articles of the Tax Code of the Russian Federation, the Constitution of the Russian Federation, as well as the practice of the Constitutional Court of the Russian Federation were widely used.

The course work consists of an introduction, main content, including three chapters, and a conclusion.

Chapter 1. Analysis of modern principles of taxation

taxation russia fee

1.1 The essence of modern principles of taxation

In modern conditions, a properly organized tax system should meet the following basic principles:

* tax legislation should be stable;

* the relationship between taxpayers and the state must be of a legal nature;

* the severity of the tax burden should be evenly distributed between the categories of taxpayers and within these categories;

* the taxes levied must be commensurate with the income of taxpayers;

* methods and time of tax collection should be convenient for the taxpayer;

* there is equality of taxpayers before the law (principle of non-discrimination);

* the cost of collecting taxes should be minimal;

* neutrality of taxation in relation to the forms and methods of economic activity;

* availability and openness of information on taxation;

* observance of tax secrecy.

Let us briefly consider the content of these basic principles.

Under the stability of tax legislation is understood the immutability of the norms and rules governing the sphere of tax relations. In accordance with this principle, changes in tax legislation should not be made during the financial year, and the rules that give benefits and preferences should not be changed (cancelled) before the date originally set by the legislator. Equally important is the stability of tax legislation over a number of years, i.е. reforms and changes of a significant nature cannot be carried out every year. All major investors in the world consider the instability of tax legislation as a basis for classifying a country (or territory) as a zone unfavorable for investment and entrepreneurship.

Revision of the norms of tax legislation in all developed countries is carried out. In accordance with the current procedures for the approval of laws. In most countries, it is impossible to change the norms of tax law not only in the current financial year, but also in the coming year. All countries have regulations that require that there must be a long period between the moment any tax changes are adopted and the moment they come into effect.

The legal nature of the relationship between the state and taxpayers can exist only in countries where it is impossible to issue legal acts in the field of taxation by individual government agencies. In a legal state, all relations between taxpayers and the state can be regulated only by laws.

The government has the right only to propose any changes, but these changes can take the force of law only after they have been approved by the highest legislative body. The principle of legal relationships also implies the mutual responsibility of the parties in the field of tax law. Violations of the principle of the legal nature of the relationship between taxpayers and the state are expressed in the tax arbitrariness of the authorities and can manifest themselves both at the level of acts central authorities executive power, and at the level of law-making bodies local government.

The principle of distribution of the tax burden is not rigid in the construction of the tax system, but its non-compliance or frequent gross violations lead to such a serious consequence as massive tax evasion. To achieve equality, justice and scientific validity in the distribution of the tax burden has not been and is not possible for any state in the world. Probably no one will ever create a tax system that would be suitable for all taxpayers and perceived as fair by all citizens of the country. But the legislator of any country should strive to prevent significant unevenness in the distribution of the severity of the tax burden among different categories of taxpayers, differing in social composition, occupation, place of residence, etc., and also prevent different levels taxation of persons with approximately equal incomes. Proportionality of income withdrawn with the help of taxes different categories population should not be a mandatory goal of the legislator, however, large disparities are undesirable.

The grossest violation of the principle of uniform distribution of the severity of the tax burden is tax evasion. The spread of mass tax evasion indicates the lack of state control over the sphere of taxation.

The principle of proportionality of the taxes levied with the income of taxpayers is not only that after paying the tax, the taxpayer must have funds sufficient for normal life and expansion of economic activity, but also that in certain periods, namely during the period of making tax payments, the latter should not exceed the level of current receipts. Otherwise, there is a possibility of massive bankruptcies due to the tax factor.

Compliance with the principle of creating maximum convenience for taxpayers -- important task states seeking economic growth. The convenience of the taxpayer is not only the establishment of deadlines for making tax payments, the possibility of obtaining deferrals and installments, but also the clarity of the norms and rules of tax legislation. Accessibility of the norms and rules of tax legislation for all categories of taxpayers is the goal of legislators in all countries of the world. However, this goal cannot be considered achieved in any country. The minimum requirements in this area are as follows:

Each term used must have its sole legal meaning;

The number of legislative acts issued should not be excessive;

Legislative acts and the norms contained in them must not contradict each other;

The texts of laws should be understandable to a person with an average level of education for a given country;

When changing any norms in legislative acts published in previous years, their new modified text should be published.

One of the most important principles for building tax systems is the principle of equality of taxpayers before the law. About this principle, we can say that it is steadily observed in the vast majority of developed countries and is almost always violated in poor countries. The equality of taxpayers is understood as their common and equal rights and responsibilities in the field of taxation. No one should be given rights or responsibilities that could not be extended to others. Violation of the principle of equality of the taxpayer before the law is manifested in tax discrimination, which can be expressed by gender, race, nationality, class, age or other characteristics.

The most blatant manifestations of tax discrimination include individual tax benefits, i.e. any benefits granted not to a category of taxpayers, but to a certain person or certain persons. Prohibitions on the provision of individual benefits are contained in the legislation of the vast majority of countries.

The principle of minimizing the costs of tax collection and enforcement, otherwise known as the principle of profitability of tax activities, is a reasonable expression of the aspirations of taxpayers that not the weight of tax revenues be used for tax collection. Similar situation often arose in history in the field of taxation of certain types of real estate, where the state's expenses for the development and completion of documentation, measurements, shortfalls, aerial photography, recalculations, combined with numerous benefits for a wide range of categories of taxpayers, led to the fact that the amount of tax revenues was less costs incurred. Traditionally, the system of taxation of personal income is characterized by high costs, especially in conditions of relatively low level middle class income. As a rule, all newly introduced taxes are associated with high costs, as well as significant changes that require the replacement of old reporting forms.

The principle of neutrality of taxation in relation to the forms and methods of economic activity does not contradict the regulatory function of taxes. The terms of taxation affect decision-making in the economy, along with factors such as the cost of raw materials, labor costs, interest rates, inflation rates,

It is justified to use taxes to stimulate the inflow of capital into advanced industries, create favorable conditions for national producers of goods and services, to curb overpopulation of capitals or super-large cities, reduce consumption industrial enterprises energy and natural resources. Taxes may be effective tool preventing the transfer of hazardous industries and the influx of low-quality goods into the country. At the same time, taxes should not affect the forms entrepreneurial activity and the behavior of citizens in cases where such influence does not make sense. Acquisition of equipment, raw materials, materials, foreign currency, attraction of loans, creation of new enterprises, divisions, branches, establishment of various kinds of associations, associations and funds of the enterprise should be carried out on the basis of goals and tasks of increasing efficiency, and not depending on the conditions of taxation, features or specific requirements of tax legislation.

The lack of neutrality of taxation in relation to forms of economic activity can be said in cases where the conditions for taxation of individual, family enterprises and joint-stock companies differ significantly. When creating an enterprise, the main attention should be paid to the distribution of capital participation, linking mutual obligations, taking into account the specifics of the industry and the conditions for the distribution of income, and not calculating how much taxes will have to be paid when choosing THAT or another option organizational form enterprises.

Certificate gross violation the principle of tax neutrality with regard to the forms and methods of economic activity - the rapid spread (often in absurd numbers) of banks, stock exchanges, insurance companies, innovative firms, enterprises with a high proportion of disabled people and pensioners, "enterprises with foreign investment", i.e. such enterprises for which different from general conditions taxation (methods for determining the tax base, specific benefits, special procedures for paying taxes).

The main consequences of violation of the principle of tax neutrality in relation to the forms and methods of economic activity include; distortion of data and materials of state statistics, big number"paper enterprises", a sharp increase in the share of imaginary transactions. Receiving insignificant amounts from the registration of new legal entities, the state loses huge tax revenues, as well as the ability to effectively regulate business activities in the country,

The principle of accessibility and openness of information on taxation, as well as information on the spending of taxpayers' funds, can also be attributed to the main principles of building a civilized tax system. Openness and availability of information on all taxation issues is the most stringent principle.

1.2 Basic principles of taxation in the Russian Federation

Currently, the principles of taxation in the Russian Federation have a constitutional basis, which is expressed in the Tax Code of the Russian Federation in the following way: “Each person must pay legally established taxes and fees. Legislation on taxes and fees is based on the recognition of the universality and equality of taxation. When establishing taxes, the actual ability of the taxpayer to pay the tax, based on the principle of fairness, is taken into account.

Without going into details of the classifications of taxation principles proposed by various authors, we note that all the principles of taxation can be classified into two groups: the basic principles of taxation and special principles of taxation. The basic principles of taxation include principles that directly follow from the Constitution of the Russian Federation and act as the main guarantees for the implementation of the basic principles of the social, state and national structure. These principles, by their nature and origin, are the main ones in terms of their significance for the legal system and their relation to the Constitution of the Russian Federation. At the same time, the principles related to the group of core principles are essential for the tax system as a whole or for several of its elements. Other principles (special or “second level” principles) do not follow directly from the Constitution, although they are adopted in accordance with it. They cannot contradict the basic principles, since they fix the constitutional foundations of taxation. The principles of the "second level", as a rule, underlie the legal regulation of specific elements of the tax system, developing the provisions of the basic principles. Some authors replace the term "basic principles" with the term "general principles". An analysis of the acts of the Constitutional Court of the Russian Federation indicates that in the practice of constitutional justice the term "general principles" is often used as a synonym for "basic principles". It is unlikely that such a position can be considered correct. The difference between the "basic" and "general" principles of taxation is clearly manifested in the difference in the competence of the Russian Federation and its subjects in relation to the "basic" and "general" principles. Establishment of general principles of taxation and fees by virtue of paragraph "and" part 1 of Art. 72 of the Constitution of the Russian Federation refers to the joint jurisdiction of the Federation and its subjects. At the same time, the Constitutional Court of the Russian Federation in Resolution No. 5-P of March 21, 1997 No. pointed out that “in the absence of the Federal Law on the General Principles of Taxation and Fees, the recognition of the right of the constituent entities of the Russian Federation to exercise advanced legal regulation on subjects of joint jurisdiction would not automatically give them the authority to resolve in full the issues related to these principles in the part that is of universal significance as for the legislator in the constituent entities of the Russian Federation, and for the federal legislator. In turn, the Constitution of the Russian Federation in paragraph "a" of Article 71 determines that the adoption and amendment of the Constitution of the Russian Federation and federal laws, as well as control over their application, are within the competence of the Russian Federation. Based on this, the Constitutional Court of the Russian Federation determined that the basic principles of taxation, that is, the principles of taxation in the part directly determined by the Constitution of the Russian Federation and having universal significance for both federal and regional legislators, are within the jurisdiction of the Russian Federation.

Being an expression of constitutional norms, the basic principles of taxation are subject to application regardless of whether they are enshrined in federal law or not. Legislative consolidation of these principles only properly ensures the implementation of these principles, formalizing them. The nature of the basic principles is "above-legal" in nature. This is due to the fact that the basic principles of taxation serve to embody and protect the foundations of the constitutional order, the fundamental rights and freedoms of man and citizen, and the foundations of the federal structure. The basic principles of taxation direct and bind the legislature, having a "reference" value for it. Therefore, the consolidation of these principles in the federal law is a kind of statement of them, and not an establishment of the legislative will.

In the bulk, with insufficient legislative regulation of the basic principles of taxation, their formulation and disclosure of the regulatory content is carried out by the Constitutional Court of the Russian Federation. At the same time, the legal positions of the Constitutional Court of the Russian Federation, which formulate the basic principles of taxation, are binding on all bodies. state power on the territory of the Russian Federation. It is with the observance of the legal positions of the Constitutional Court of the Russian Federation that the legislative work of federal, regional and municipal representative bodies, rule-making and law enforcement activities of executive authorities, and the administration of justice by the judiciary should be built. The spirit of the Russian Constitution finds expression in the basic principles of taxation. Therefore, each norm of tax legislation should be based on the foundation of the basic principles and comply with them. The interpretation of the norms of tax legislation should also be carried out taking into account the basic principles of taxation. Thus, the interpolation of constitutional norms into the current tax legislation should be achieved, and, consequently, the implementation of the principle of constitutionality.

The new tax system of Russia is formed on the following basic economic principles (Article 3 of the Tax Code of the Russian Federation):

1. The principle of universality of taxation: each person must pay legally established taxes and fees. This principle is proclaimed by the Constitution of the Russian Federation (Article 57).

2. The principle of equality of taxation:

· taxes and fees cannot be discriminatory and applied differently based on social, racial, national, religious and other similar criteria;

· It is not allowed to establish differentiated rates of taxes and fees, tax incentives depending on the form of ownership, citizenship of individuals or the place of origin of capital.

3. The principle of solvency: when establishing taxes, the actual ability of the taxpayer to pay tax, that is, the amount of taxes levied, is taken into account. should be determined depending on the amount of income of the payer.

4. The principle of protecting the economic interests of the Russian Federation in foreign trade: it is allowed to establish special types of duties (for example, protective duties - special, anti-dumping, compensatory) or differentiated rates of import customs duties depending on the country of origin of the goods in accordance with the Tax Code and the Customs legislation of the Russian Federation.

5. The principle of existence of an economic basis for the collection of taxes and fees: taxes and fees cannot be arbitrary, they should be levied only if an economically justified tax base is established.

6. The principle of the unity of the economic space of Russia: it is not allowed to establish taxes and fees that violate the single economic space of the Russian Federation and, in particular, directly or indirectly limit the free movement of goods (works, services) or financial resources within the territory of the Russian Federation, or otherwise restrict or create obstacles economic activities of individuals and organizations not prohibited by law.

7. The principle of federalism and legality in establishing and changing taxes: federal taxes and fees are established, changed or canceled by the Tax Code. Taxes and fees of the constituent entities of the Russian Federation, local taxes and fees are established, changed or canceled, respectively, by the laws of the constituent entities of the Russian Federation and regulatory legal acts of representative bodies of local self-government in accordance with the Tax Code. No one can be obligated to pay taxes and fees, as well as other contributions and payments that are not provided for by the Tax Code or established in a manner other than that specified by the Code.

8. The principle of the presumption of the rightness of the taxpayer: when establishing taxes, all elements of taxation must be determined. Acts of legislation on taxes and fees must be formed in such a way that everyone knows exactly what taxes (fees), when and in what order he must pay. All unremovable doubts, contradictions and ambiguities of legislative acts on taxes and fees are interpreted in favor of the taxpayer.

1.3 Implementation of the principles of taxation in modern conditions in the Russian Federation

The principles of taxation in practice are implemented through the methods of taxation. This term refers to the establishment of a relationship between the value of the tax rate and the size of the tax base. Four methods are currently known: equal, proportional, progressive and regressive.

The method of equal taxation is that all taxpayers pay the same amount of tax, regardless of their income or property. This method is characterized by the simplicity of calculating and levying the tax, but it is considered “unfair”, since such a tax burden is extremely heavy for poor payers, and insignificant for people with high incomes. Received equal taxation wide use in medieval Europe, but after the transition to the capitalist way of managing it is used less and less. In Russian federation this method is used in the construction of some local taxes, for example, in cases where the tax rate was determined in multiples of the established minimum wage.

The method of proportional taxation provides for the same tax rate for all payers, but at the same time, the amounts deducted to the budget will be different due to the fact that their amount depends on the size of the tax base. This scheme can be recognized as more fair, because. within its framework, the solvency of the obligated person is taken into account, however, in this case, the tax burden is weakened as the income of the payer grows. At present, the majority of taxes (profit tax, value added tax, personal income tax, etc.) are built according to the proportional method.

The essence of the progressive taxation method is that the tax rate increases simultaneously with an increase in income or property value, i.e. payers pay taxes at different rates. In world financial practice, three forms of progression are used: simple bitwise, relative bitwise and complex.

With a simple bitwise progression, income is divided into digits. For each of them, the minimum and maximum amount of income (“fork”) and a fixed amount of the tax salary are indicated. With this method, within one category, the size of the tax amount coincides with the tax rate and does not depend on the amount of income. hallmark such a progression is a sharp jump in the amount of tax when moving from one level to another, and within the discharge the principle of justice is violated.

Relative rank progression also provides for dividing income into ranks, each rank is assigned a percentage tax rate that applies to the entire tax base.

With this form of progression, the proportionality of taxation is preserved within the category, however, when moving to the next category, as well as with a simple progression, a sharp jump occurs.

In addition, there may be cases when the owner of a high income, after paying the tax, will have less at his disposal than a person with a lower income. This injustice is eliminated by the application of a difficult profession.

A complex digit progression is considered to be the most fully satisfying the requirement of justice, especially in relation to the taxation of individuals. With this method, the increased tax rate is not applied to the entire taxable base, but only to that part of it that exceeds the previous category. Elements of the method of complex bitwise progression were applied in the tax system of Russia when establishing a tax on property that passes by way of inheritance or donation.

The method of regressive taxation is that lower income tax rates are set for higher incomes. Explicitly, regressive taxation does not occur today.

Chapter 2. Problems in taxation in modern Russia

The modern tax law of the Russian Federation can hardly be considered as an established, institutionalized, independent industry. Russian law. The fact is that from the classical point of view, the sectoral regime of legal regulation consists of a set of elements: the method of regulation, legal tools, principles, the existence of a branch of legislation and a codified act. At the same time, these elements are not fully characteristic of the Russian tax law at the moment. Its regulatory framework, which consists of the rules governing legal relations between the state, taxpayers, tax agents, and other entities related to the calculation, payment and control of receipts mandatory payments in the centralized funds of the state, given by Part 1 of the Tax Code of the Russian Federation, is still very far from perfect. This is evidenced by at least the fact that during the year and a half of the operation of part 1 of the Tax Code of the Russian Federation, the norms contained in it were twice revised by federal legislators.

The development of the tax legislation of the Russian Federation in many ways takes place in isolation from the theoretical understanding and development of tax and legal phenomena. Ideological and political motives have a great influence on the formation of the tax legislation of the Russian Federation, and this is in the absence of a well-thought-out economic concept of taxation. All this gave rise to a clear imperfection of the current legislation, the presence of numerous inconsistencies, contradictions and gaps in it. Under these conditions, the role of generally recognized principles of taxation, which determine some stable guidelines for the development of tax legislation, increases.

AT regulations talks sparingly about the principles of taxation. So, in the Constitution of the Russian Federation only in Art. 57 addresses the issue of general principles of taxation. In the Tax Code of the Russian Federation, the principles of taxation are formulated in a separate, very small art. 3. At the same time, there is no systems approach to the presentation of these principles, their set is, if not random, then at least chaotic. In these conditions special meaning acquires judicial and arbitration practice and the practice of the Constitutional Court of the Russian Federation.

So, in conclusion, the main problems in the taxation of the Russian Federation should be highlighted:

1. Fiscal tilt in taxation, only the replenishment of the revenue part of budgets is brought to the fore, the regulatory function is not given due importance, although it is it that gives impetus to economic development.

2. High level of taxation of enterprises and organizations, and especially income tax and VAT.

3. Instability of the tax legislation and especially on profit, VAT, excises.

4. The modern tax system is too complex for the taxpayer to understand and effectively manage by the tax authorities. This leads to unnecessary administrative costs and gives rise to sophisticated methods of tax evasion.

5. Existing taxation forces enterprises to revise the balance sheet not for economic reasons, but for tax reasons.

6. The inconvenience of paying taxes: a large number of papers, calculations, high bureaucracy.

The experience of countries with a centuries-old tax history says that no more than 40% of the taxpayer's income can be withdrawn by taxes. In our country, as calculations show, if we honestly pay all taxes established by law in accordance with the rules established in these laws, then it is necessary to give about 60% of our income to the budget and extra-budgetary funds. This far exceeds the limit beyond which any sense of entrepreneurial activity is lost. So taxpayers are forced to look for ways to minimize their payments: some within the rules, using the opportunities available in the laws, some hiding either their activities or part of their income and property.

Conclusion

So, according to the ideas of A. Smith, when forming the tax system, it is necessary to be guided by the following principles:

The principle of justice, which affirms the universality of taxation and the uniform distribution of it among citizens in proportion to their incomes. Understanding justice depends on historical stage development, economic structure society, social status person, his political views. In the application to the present, the application of this rule means that taxpayers are legally obliged to participate in the financing of public (state) structures and activities, and the distribution of the tax burden is made taking into account the level of income received;

The principle of certainty, requiring that the amount, method and time of payment be exactly known in advance to the payer. The uncertainty of taxation, on the one hand, leads to the fact that the payer may fall under the power of controlling authorities, and on the other hand, it creates conditions for tax evasion.

Over time, this list was supplemented by the following positions: scientists formulated and substantiated the principles of a one-time taxation, a scientific approach to setting the value of tax rates, tax stability, accessibility and openness of information on taxation, etc.

Particular attention in the conditions of a federal or confederal structure of society is paid to the principle of strict division of taxes and fees according to budget levels from the lowest (settlement or district) to the highest (nationwide). This rule must be governed by both local and federal laws.

To stimulate the development of entrepreneurial activity and prevent social tension, great importance application of the principle of scientific approach to the establishment specific value tax rates. The essence of this rule is that the scale of the tax burden on the payer should allow him, after the withdrawal of all established payments, to have an income that ensures the satisfaction of vital needs and retains the possibility of expanding reproduction. When setting tax rates, it is unacceptable to proceed from the momentary interests of replenishing the state treasury to the detriment of the development of the economy and the interests of taxpayers.

Summarizing the above, we can highlight the main features of the tax system, built taking into account both classical and the latest scientific developments:

Economic feasibility of all elements from the point of view of both the state and the payer;

Absence of contradictions in the regulatory framework; the ability to quickly adapt to changes in the social, political and economic situation;

Simplicity and convenience of fulfillment of imposed obligations;

Rationality and efficiency of the system as a whole.

Most of these principles were taken into account when forming the tax system in the Russian Federation.

List of used literature

1. Tax Code of the Russian Federation. Parts one and two (as of January 15, 2005) // SPS Consultant plus.

2. the federal law Russian Federation "On the federal budget for 2004" dated December 23, 2003 No. 186 - FZ // www.minfin.ru.

3. Federal Law of the Russian Federation "On the Federal Budget for 2005" dated December 23, 2004 No. 173 - FZ // www.minfin.ru.

4. Bryzgalin A. Taxes and tax law: Tutorial. - M., 2000. S. 66.

5. Gadzhiev G.A., Pepelyaev S.G. Entrepreneur-taxpayer-state. - M.: FBK-PRESS, 1998. S. 103.

6. Glukhov V.V., Dolde I.V., Nekrasova T.P. Taxes: theory and practice: Textbook. 2nd ed., Rev., and add. - St. Petersburg: Publishing house "Lan", 2002. - 448 p.

7. Demin A. General principles of taxation (analysis of judicial and arbitration practice) // Economy and law. - 1998. - No. 2, 3.

8. Hare N.E. Theory of taxes: Textbook. - Minsk: BSEU, 2002. - 220s.

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10. Lyapina T.M. Theory and History of Taxation: Textbook. - Tyumen: Tmen State University Publishing House, 2004. - 232p.

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14. Pinskaya M.R. Goals and principles of taxation // Bulletin of the Financial Academy. - 1999. - No. 1. - S. 48 - 56.

15. Polyak G.B., Romanov A.N. Taxes and taxation: Textbook for universities. - M.: UNITI - DANA, 2002. - 399s.

16. Pushkareva V.M. History of Financial Thought and Tax Policy: Textbook. - M.: Finance and statistics, 2001. - 256s.

17. Romanovsky M.V., Vrublevskaya O.V. Taxes and taxation. 2nd ed. - St. Petersburg: Peter, 2001. - 544 p.

18. Smith A. Research on the nature and causes of the wealth of nations. - M.: Sotsekgiz, 1935. T. 2. S. 341-343.

19. Sokolov A.A. The theory of taxes. - M.: YurInfoR-Press LLC, 2003. - 506p.

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