Main types and functions of taxes in the state: Detailed analysis

1. Taxation system and its basic principles
2. What criteria are used to evaluate the tax system?

Taxes are the main source of revenue for the state budget at various levels. This is a mandatory, regular and gratuitous payment that is withdrawn from individuals and legal entities.

Definition

The tax system is a set of taxes, fees, other obligatory payments, as well as contributions to the state budget and trust fund, which operates in accordance with the law.

Certain state tasks require the creation of a tax system. The history of the state at every stage of its development and formation influenced the tax system, thereby changing the order of taxes, the type and method of payment. Therefore, based on the organization of the tax system, it is possible to characterize its development.

The development and creation of the taxation system was mainly based on the Constitution of the Russian Federation and the Tax Code. The tax system in Russia consists of three levels, where separate taxes are established. These include regional, federal and municipal.

The Russian tax system is based on the Tax Code and to this day it continues to operate as the main regulatory document, which consists of two parts:

1. The general part, which presents: tax management, principles of the tax system, the procedure for calculating taxes, tax reporting and its control.
2. A special part of the Tax Code presents the procedure for calculating individual taxes at each of the three levels.

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What is considered a tax?

Next, we will analyze the control function of tax authorities and taxes.
First, let's look at the characteristics of the term. A tax is an individual, gratuitous, mandatory payment levied forcibly by special government bodies from individuals and various organizations. The purpose of such a collection is to ensure the financial activities of both the state in general and its municipalities.

At the same time, taxes are distinguished from all kinds of fees and duties, the collection of which is not free of charge, but is a condition for the payers to perform certain actions, provide them with government services, prepare any documentation, etc.

The collection of taxes in the Russian Federation is regulated by the Tax Code. All of them are divided into federal, local and regional. The list of specific taxes in each group is approved by the Tax Code.

The totality of all established taxes, forms, methods, principles of their collection, establishment, abolition, control and change is the tax system of the state.

It is important to highlight such tax elements as:

• Taxpayers.
• The tax base.
• Objects of taxation.
• Tax benefits.
• Units of taxation.
• Orders of calculation.
• Tax rates.
• Sources of tax.
• Tax periods.
• Payment procedures.
• Tax salaries.
• Tax payment deadlines.

These contributions to the state treasury are a very common category. Therefore, several classifications have been introduced regarding taxes:

• Direct and indirect.
• Accord and income.
• Regressive, progressive and proportional.

Progressive, regressive and proportional taxes

In this type of classification (according to the ratio of the tax rate to the object of taxation), three types are distinguished, schematically shown and briefly described in the figure below:

Let's look at examples of how these types of taxes are calculated:

1. Proportional type – tariff rate remains unchanged:
   

   income (rub.)	tax rate (%)	tax amount (RUB)	Tax to income ratio
   10000	10	1000	0,1
   20000	10	2000	0,1
   30000	10	3000	0,1

   Conclusion: the higher the income, the higher the tax amount. It is proportional to income. Example: personal income tax with a flat rate of 13% (except for winnings).

   Read also:  Suspension of account transactions, as well as electronic money transfers in accordance with Article 76 of the Tax Code of the Russian Federation
2. Regressive type – tax rate decreases as income increases:
   

   income (rub.)	tax rate (%)	tax amount (RUB)	Tax to income ratio
   10000	15	1500	0,15
   20000	12,5	2500	0,125
   30000	10	3000	0,1

   Conclusion: the higher the income, the lower the tax-to-income ratio. As an example, we can cite insurance contributions to the Pension Fund: 22% - if the tax base does not exceed 1,150,000 rubles, 10% must be paid if the specified amount is exceeded.

3. Progressive type - the tax rate increases with increasing income:
   

   income (rub.)	tax rate (%)	tax amount (RUB)	Tax to income ratio
   10000	10	1000	0,1
   20000	12,5	2500	0,125
   30000	15	4500	0,15

   Conclusion: the higher the income, the higher the tax amount. Moreover, the ratio of the amount of tax and income also increases (compare with the proportional principle of taxation).

Kinds

1. Direct – taxes on income from factors of production (income taxes, profits taxes).
2. Indirect – taxes hidden in the price of a product (VAT, excise taxes).
3. Chord – independent of income level.
4. Income – representing some percentage of income:
   progressive (tax rate increases as income increases);
5. regressive (as income increases, the rate falls - such as a discount for wholesale);
6. proportional (the rate does not depend on the amount of income).

Direct and indirect

Taxes levied on taxpayers can be divided into the following types:

• at the place of receipt (Article 12 of the Tax Code of the Russian Federation): federal (clause 2);
• regional (clause 3);
• local (item 4)

The tax system of the Russian Federation is built using a combination of direct and indirect taxes. Direct taxes are collected directly from the income received or the value of the taxpayer’s property. Such taxes go to the appropriate budget immediately after transfer. For them, the law determines the percentage of income withdrawal. A number of direct taxes provide payment benefits, and sometimes complete exemption.

Indirect taxes are imposed on goods and services. Either the entire tax or part of it is included in the price. The owner who sells goods or services receives these tax amounts, which he then reimburses to the state. Thus, indirect taxes are practically paid by the buyer, and the seller is an intermediary in the payment of indirect taxes, but it is he who is asked about the timeliness and correctness of its transfer. Indirect taxes are related to the consumption of goods or services.

Direct taxes are easier to calculate and control (unlike indirect taxes). At the same time, indirect taxes allow flexible distribution of the tax burden.

Examples of direct taxes

The most extensive group of direct taxes is property tax. These include:

• Tax payments that are established for the use of movable and immovable property by legal entities. It is set in annual terms. This money goes directly to the budget of a particular region.
• Taxation of property of individuals - obliges citizens who own land plots or residential premises to pay an annual payment established by the state.
• Transport tax. Unlike other payments, the duty was initially of a regional nature. This means that specific regions, at their discretion, have the right to change the tax rate or payment terms.
• Gambling business tax. Thus, all casinos or bookmakers that have a license to conduct gambling business must pay a certain amount of financial resources to the state treasury.
• Taxation of profits from mining. In our country, these payments replenish over 30% of the total budget funds. The amount is set depending on the prices of extracted raw materials. For example, the oil production tax is set in proportion to current prices per barrel.

Another group also ensures a stable flow of finances into the state treasury. These are taxes on income. These include:

• A national payment based on the monthly income of an individual. It should be noted that in this regard, domestic citizens are in a more profiled position than the same Europeans. On average, only 13% of a Russian’s payment is withheld.
• Contribution from the profits of legal entities. Each organization that carries out entrepreneurial activity is required to pay a tax, the amount of which is determined from the volume of the organization’s profit for a certain period.

Examples of indirect taxes

The highest collection rates are provided by VAT and excise taxes. According to Russian legislation, excise taxes are established on: alcoholic beverages, tobacco products, fuel, etc. By setting an additional price for a finished product, the state establishes a kind of guarantee of financial receipts for its budget.

Table with examples of direct and indirect taxes

The tax process provides a kind of “symbiosis” between government and commercial structures. By receiving periodic contributions from the activities of various financial organizations, the state has the opportunity to form its own budget. Commercial structures, in turn, can receive loans from state banking organizations. The considered methods of taxation allow us to build a balance in the distribution of received finances, which, in turn, helps to achieve maximum efficiency of the entire tax system.

Accord and income

Income taxes depend on the amount of income received. Earlier in the article, we looked at an example with personal income tax (what is it?).

Let's take another one: corporate income tax. The tax base in this case is income minus production and other costs, expenses for advertising, training, and research activities. The remaining amount of profit after deductions is subject to tax at a tariff rate of 20%.

A chord in music is the simultaneous sound of several sounds. Lump sum taxation assumes that the amount of payments does not depend on the size of the tax base. Figuratively speaking, these are several taxes, calculated on average and paid “in a chord” (at the same time).

Terminology

To improve the understanding of the material, let’s consider the basic terms adopted in the tax field:

1. A taxpayer is an individual or legal entity obligated by tax law to pay taxes. For example, you have an apartment owned by right of ownership. This automatically makes you a property taxpayer;
2. Tax agent is an individual or legal entity who must calculate the amount of tax payments, withhold it from the taxpayer and transfer it to the budget of the appropriate level.
   For example, if a citizen is employed, then his tax agent is the employer, he (or the enterprise’s accountant) calculates the tax, withholds it from the employee’s salary and transfers it to the budget;
3. The tax base is the amount of money or the monetary equivalent of the property owned on which tax must be paid.
   It is calculated by multiplying the tax base by the tax rate. For example, gr. Ivanov rented out the apartment under a rental agreement for a year. The amount of income received is the tax base, and in our example, let’s say, it is 180 thousand rubles. Therefore, gr. Ivanov must pay personal income tax (NDFL) = 13% (approved rate) to the state treasury. The amount of payments will be 23,400 rubles;
4. An object of taxation is an object (sold service, goods, property, etc. in monetary terms) for which a fee must be paid to the treasury;
5. The tax rate is the rate of tax deductions per unit of taxation. For example, for personal income tax a rate of 13% has been approved. This means that for the income received (D), an individual must pay tax (N), the amount of which is: N = D x 13%.
6. Tax period is the time interval for which payments must be made on existing taxable objects. This period differs for different types of taxes (from a quarter to a year). Thus, property tax for individuals is calculated and paid once a year, and value added tax (VAT) - once a quarter.

Functions

Economists distinguish four main functions of taxes:

1. Fiscal function is a key function of taxation , that is, replenishing the state budget.
2. The distribution function is the distribution of public income, the transfer of funds in favor of socially vulnerable segments of the population (it is also a social function).
3. Regulatory function - solving problems and tasks of economic policy (stimulating or, conversely, suppressing various economic processes: growth, inflation, unemployment, etc.).
4. The control function is to track the receipt of money into the budget, accounting and comparison of the state’s financial resources.

Fiscal

The purpose of taxes is the withdrawal of a legally established part of the income of organizations and citizens into the state treasury. Money supply serves as the basis for the government to implement its responsibilities to the people of a particular country. The fiscal function is characteristic of the entire global tax system. It is based on the historical events of the formation of states.

In a market environment, taxation plays an important role. Economic indicators, the development of industries, and the social sphere depend on the amount of money collected into the budget.

Interesting. The more stable a state is, the more taxes it collects through high rates. For example, in the Netherlands, income contributions range from 25 to 52%, depending on the size of wages. This is due to high costs in all areas of life. In Russia, the personal income tax rate is fixed – 13%.

Fiscal formed the basis for all other functions. Each of them is significant for the country. It is important not only to collect finances, but also to effectively distribute and control them.

Reference. If there are insufficient funds in the treasury, local, regional, and federal authorities resort to internal/external loans. This leads to the formation of public debt, which causes a new increase in the level of taxation. Suffice it to remember the 90s. in Russia, when loans led the country to a reduction in production, a budget crisis, default, and a decline in the standard of living of the population.

Management efficiency is achieved by the ability to correctly build a system of interaction between all components of the social structure.

Distribution

The socio-economic essence of the tax is expressed in its further direction towards solving government problems. Reducing inequality between citizens and maintaining stability is an important element of the distribution process. The government can take measures:

• taxation of persons with large volumes of consumption with indirect taxes (VAT, excise taxes);
• the introduction of a progressive scale of income taxation, when the rate depends on the amount of salary; the higher the amount received by citizens, the greater the percentage of collection;
• application of targeted benefits (in the Russian Federation, deductions for children when calculating personal income tax). This category also includes: non-taxable minimum payments (in France, Great Britain, etc.), reduced rates (in Russia, VAT on food is 10%, on medicines - 0%), etc.;
• imposing obligations on social contributions on the employer (to extra-budgetary funds: pension, social and medical insurance).

The meaning of the distribution function is that the least protected segments of the population can be exempted or pay less taxes. At the same time, they do not lose social benefits enshrined in laws (education, healthcare, etc.). The needs of society are compensated by the wealthiest segments of the population. The distribution function allows you to redirect funds from “rich to poor” or from wealthy industries to unprofitable ones using transfers.

Control

Monitoring and identifying facts of violation of tax law is an integral responsibility of the state. Special bodies have been created for this purpose. The structures monitor the financial and economic activities of legal entities and individuals, identify illegal sources of income and areas of expenses.

The essence of control is to ensure the fulfillment of tax obligations for the timely formation of the state budget. This is an important element that can prevent serious violations by redirecting identified funds to the treasury. In a country where an effective control system has been established, there is no shadow sector of the economy.

The function helps to increase the collection of financial amounts and normalize their flows. The development of technical means makes it possible to better identify violations and promptly stop attempts to deceive the state. Modern banking, tax and accounting electronic systems are interconnected, relatively open and responsive. They are difficult to deceive or bypass.

Regulatory

Actions in the field of collecting mandatory payments make it possible to strengthen the role of the state in general economic processes. Regulation of the economy helps prevent declines in industrial potential and capacity, promotes the growth of production, gross domestic product (GDP), and technical progress.

The essence of the function is the ability to influence general economic processes, as well as economic entities, including citizens. Regulation affects many aspects of activity: from building an accounting system, administration to forms of concluding contractual obligations.

There are three subfunctions:

1. Incentive creates a system of certain factors influencing taxpayers in order to increase the level of payment discipline. Elements of pressure include: preferential treatment, reduced rates, tax credits, holidays, deductions, etc.
   As a rule, incentives are aimed at micro and small enterprises, various funds, public associations of citizens, etc. Often, certain territories (offshore zones) and entire industries fall under the preferential system. For example, agriculture, science, others.
2. Disincentive the subfunction creates the maximum number of barriers to the work of economic entities. Increased tax rates are applied to certain types of activities. For example, excise taxes on alcohol and tobacco help raise their prices, which should “scare off” the consumer.

   If you focus your efforts on reducing the demand for any product or service, then it is enough to raise tax rates for this group. For example, by increasing tariffs, it is possible to reduce the consumption of imported goods. But these procedures cause the emergence of a “black market” with counterfeit products or analogues.

3. The reproduction subfunction is designed to direct flows of money to restore resources. An example is the process of depreciation of fixed assets, which allows you to collect a certain amount for the replacement, repair, reconstruction of old equipment. Deductions are accumulated in product cost formation accounts. These amounts reduce the tax base for calculating profits, freeing up funds for reproduction.

Social

Many disputes arise about the social function of taxes. On the one hand, any mandatory payment implies redistribution, since it implies the withdrawal of funds in favor of the state. On the other hand, it is impossible to reliably establish the social function or motivation of such actions.

Regarding the gambling tax (Chapter 29 of the Tax Code), there are opposing opinions:

• introduced to suppress the gambling business, which is an alternative to its complete prohibition;
• aims at fair taxation of excess income in this area; is not intended to eradicate the gambling business, as this would lead to a reduction in budget revenues.

The social function of taxes is to maintain balance, adjusting the ratio of incomes of the poorest and richest citizens. This activity looks like:

• smoothing social inequality;
• unification of medical and educational services;
• provision of benefits, subsidies, allowances.

Important: the functions of taxes in the state are to reduce the differentiation of incomes of different segments of the population, to help reduce discontent and social tension.

Center-left forces traditionally consider a tax system with a progressive scale of income tax and excise taxes on luxury goods to be fair.

Tobacco, alcohol, wearable gold, and antiques will be in demand among the rich despite rising prices.

Impact of taxes on the economy

The state can impose taxes for various reasons: from redistributing income to eliminating external economic effects. The impact of taxes can be considered at both micro and macroeconomic levels.

From a macroeconomic point of view

Tax cuts stimulate growth in both aggregate demand and aggregate supply[16].

The less taxes you have to pay, the more disposable income households have for consumption. Thus, aggregate consumption and, consequently, aggregate demand grows[16]. Therefore, governments cut taxes when they implement expansionary economic policies.

, that is, when the goal of the state is to bring the country out of the bottom of the economic cycle.
Accordingly, a contractionary economic policy
implies an increase in taxes in order to eliminate “overheating of the economy”[16].

Firms perceive tax increases as additional costs, which leads them to reduce the supply of their goods[16]. In general, a reduction in firms' supply leads to a reduction in aggregate supply[16]. Thus, the size of the tax is inversely proportional to the size of aggregate supply. The relationship between the implementation of taxes and the state of aggregate supply was described in detail in his works by the economic adviser to US President Ronald Reagan, Arthur Laffer, who became the founder of the theory of “supply-side economics”[16].

From a financial management perspective

The tax burden affects the amount of financial leverage of business systems themselves in two ways: direct and indirect [17]:

1) The direct impact is formed at the level of expenses calculated to reduce the tax base by the business entity itself. If this amount can include a high percentage of expenses for repaying payments on borrowed funds by an economic entity, then this will stimulate the growth of enterprises using an aggressive financial development strategy and, accordingly, ousting enterprises using a conservative financial development strategy from the market; a reduction in this percentage by tax legislation will lead to an increase in bankruptcies of business entities with an aggressive financial development strategy and moderate prosperity, especially in the short term, for entities using a conservative financial development strategy[17].

2) Indirect influence is formed by increasing or decreasing the tax burden for suppliers of borrowed capital: accordingly, an increase in the tax burden will lead to an increase in the cost of borrowed capital for business systems and, accordingly, to restrain the development of enterprises applying an aggressive development strategy (in this case, the beneficiary companies with a conservative development strategy will act); a reduction in the tax burden will lead to a reduction in the cost of borrowed capital, provided there is normal competition in the market, which will lead to increased prosperity for companies with an aggressive financial development strategy and, accordingly, will stimulate the decline of companies with a conservative financial development strategy[17].

Tax subfunctions

The control function of taxes is to assess the effectiveness of tax channels and subsequently adjust the relevant legislation on this basis.

But in addition to this and other functions, there are also subfunctions of taxes. They stem from regulation. There are three of them:

• Reproductive.
• Stimulating.
• Disstimulating.

Let's look at these subcategories in detail.

Stimulating

The task of this tax subfunction is to support the development of various economic processes. Sales take place through a system of benefits and tax exemptions.

For example, the modern tax system of the Russian Federation provides a whole set of preferences to small businesses, associations of disabled people, entrepreneurs involved in the agricultural sector, organizations involved in charity, etc.

Reproductive

The main task of such a tax subfunction is to accumulate funds for the restoration of national resources.

Examples here would be deductions of contributions for the reproduction of the mineral resource base, restoration of the country’s water resources, etc.

Disincentive

As the name suggests, it is the reverse of the previous, stimulating tax subfunction. What's the point? With the help of a destabilizing subfunction, the state, on the contrary, slows down some economic processes.

History of the development of the tax system

In ancient times, only certain groups of the population were burdened with taxes and fees. The tax system in ancient Egypt was that landowners shared part of their harvest, artisans shared part of their products for the needs of the army and administration (the rest was sold), and merchants paid with money.

In ancient Rome, thanks to military campaigns and the receipt of tribute from the vanquished, cash benefits were introduced. As a result of wars and rich booty, by 167 BC. e. the tax on Roman citizens was removed.

In the early Middle Ages , in conditions of a natural economy and existing monarchical legislation, most of the taxes were tribute, rent. Cash taxes existed only in territories with a functioning commodity-money economy.

In the high and late Middle Ages, taxes were of little importance, since rulers derived their income mainly from earthly possessions and military victories. Under the influence of the rapid growth of large land ownership and the expansion of the commodity-money system, tribute succumbed to disintegration. The principle of proportional division of income between individual parts of the monarchy has faded away.

In the 15th century, the tax system developed most actively in France and England. Income tax was introduced in Great Britain already in the 18th century, and in Prussia only in 1891.

In the 19th century , the tax burden increased significantly, and taxes became an instrument of financial policy.

History of origin

Even in the past millennia, people accepted the need to pay part of their income to replenish the treasury. Every resident of the state must understand why taxes are needed, and is obliged to periodically give a small amount for the development of education, medicine, and the maintenance of the army. Society cannot function normally without a certain cash flow.

The useful function of taxes is obvious, although not very pleasant for some individuals. Previously, due to taxes, the crazy ideas of rulers to take over the world were realized. But there have also been positive states in history, in which medical and philosophical organizations were built, care was taken for the poor, and orphanages were built for orphans.

For the functioning of all state institutions, a continuous flow of funds is required. Moreover, the more socially significant the policy is carried out, the higher the percentage of payments to the treasury becomes. Why are taxes needed if the authorities can print the required amount of money themselves? The answer to this question may be an analogy of comparison with the internal separate structure of society. Let's take the housing and communal services sector.

What is the essence of taxes?

In order to effectively act in the interests of society, the state develops and implements various policy areas: environmental, social, demographic, economic, etc. In turn, thanks to tax contributions, the country’s financial resources are formed, which are accumulated in the state budget, as well as in off-budget funds. Therefore, the essence and functions of taxes will always be a hot topic.

The current taxation is based on 15 social laws, as well as the law on the budget and the tax code.

Taxes themselves are nothing more than payments and fees that the state levies from legal entities and individuals to budgets and extra-budgetary funds according to a rate fixed by law. Taxes can also be defined as a flexible tool for influencing an economy that is in constant flux. It is through the tax system that it becomes possible to effectively deter and encourage certain types of activities.

The functions of taxes and fees make it possible to adjust the development of various industries, bring effective demand into balance, exert a competent influence on the economic activities of entrepreneurs and regulate the amount of money in circulation.

Elements of the tax system

Elements of taxation are components without which the functioning of the tax system is impossible, and they exist in every state. The organization of taxes and the principles of its operation are based on them. Among the components of taxation it should be noted:

Taxpayer

– it is every person who has income or valuable property, as well as organizations.

Object of taxation

- the same property or income that is subject to taxes.

Tax base

– it determines the value characteristics of a particular object of taxation.

Taxation unit

is a numerical indicator that expresses the tax base.

Tax benefits

– relief in payments to a certain category of taxpayers can be provided both at the federal, regional and local levels.

Tax rate

- the amount of tax charged per unit of taxation.

Calculation order

– this is the calculation and accrual of tax payments.

Tax salary

– this is the amount paid by the payer for a certain period.

Tax source

– a value reflecting the payer’s income reserve.

Tax period and payment deadline

– the period of time during which the tax salary is formed, after which the payment is made.

Payment deadline is the period of time during which a citizen or organization can make a payment after the expiration of the tax period.

Indicator “tax burden” in Russia

The “tax burden” indicator in Russia is used to analyze the level of taxes paid by a business entity in order to control the level of payments and identify entities that potentially evade taxes.

According to Letter of the Federal Tax Service of the Russian Federation dated July 31, 2007 No. 06-1-04/505 “On the compliance of business entities with publicly available criteria for self-assessment of risks for taxpayers used by tax authorities in the process of selecting objects for on-site tax audits,” tax authorities pay closer attention taxpayers whose financial reporting indicators differ significantly from the statistical average.

The “tax burden” is calculated as the ratio of the amount of taxes paid according to the reporting of tax authorities and the turnover (revenue) of organizations according to the Federal State Statistics Service (Rosstat). The maximum value of the indicator is established annually by sector of the national economy.

The indicators “return on assets” and “return on product sales” are also analyzed.

Why do the State need taxes?

The deduction of various taxes to the state is necessary to finance the healthcare system, culture, education, defense, social support, and the maintenance of various administrative apparatuses. To create effective government institutions, a constant flow of funds is necessary.

Due to tax revenues, the population of Russia receives free medical care, repaired roads, schools, kindergartens, social institutions are also built, for example, orphanages, the state pays unemployment benefits, targeted assistance, finances programs for young families to purchase housing, maternity capital, etc. .d. By systematically paying taxes, the population acts as co-investors in their comfortable life.

Notes

1. "Yandex". Dictionaries", tax definitions Archived copy from October 30, 2013 on the Wayback Machine (inaccessible link since 06/14/2016 [1809 days])
2. ↑ 1 2 3 4 5 6 7 8 9 10 11 Matveeva T. Yu.
   10.2 Types of taxes // Introduction to macroeconomics. - “Publishing House of the State University-Higher School of Economics”, 2007. - P. 404-408. — 511 p. — 3000 copies. — ISBN 978-5-7598-0611-0.
3. Taxes // Encyclopedic Dictionary of Brockhaus and Efron: in 86 volumes (82 volumes and 4 additional). - St. Petersburg, 1890-1907.
4. ↑ 1 2
   Tax Code of the Russian Federation Article 8. The concept of tax, fee, insurance premiums (as amended by Federal Law dated July 3, 2016 N 243-FZ) (Russian).
   "Consultant Plus"
   . Date accessed: March 27, 2021.
5. The tax system is a set of taxes established by the government, as well as methods and principles for constructing taxes
6. Sergeev V.S.
   Principate of Tiberius // Bulletin of ancient history. - 1940. - No. 2 (11). - P. 78-95.
7. Ethics of freedom (undefined)
   (inaccessible link). Access date: April 27, 2010. Archived January 26, 2013.
8. "Yandex. Dictionaries", Definition of progressive tax Archived copy from September 24, 2014 on the Wayback Machine (inaccessible link from 06/14/2016 [1809 days])
9. "Yandex. Dictionaries", Definition of regressive tax Archived copy from September 24, 2014 on the Wayback Machine (inaccessible link from 06/14/2016 [1809 days])
10. "Yandex. Dictionaries", Definition of proportional tax Archived copy from September 24, 2014 on the Wayback Machine (inaccessible link from 06/14/2016 [1809 days])
11. S. G. Pepelyaev, 2015, p. 46.
12. OECD Tax Database Archived December 6, 2010.
13. Main directions of tax policy for 2015-2017.
14. Kakaulina, M. O.
    Graphic interpretation of the Laffer curve taking into account tax “migration”: pdf // Bulletin of UrFU. Series of economics and management: journal.. - 2021. - T. 16, No. 3. - P. 336–356. — UDC 336.221.264(G). — ISSN 412-5784. - doi:10.15826/vestnik.2017.16.3.017.
15. S. A. Pelikh, D. Ch. Tabala.
    Finance. - 2004. - P. 73-76.
16. ↑ 1 2 3 4 5 6 Matveeva T. Yu.
    10.3 The impact of taxes on the economy // Introduction to macroeconomics. - "Publishing House of the State University-Higher School of Economics", 2007. - P. 410-412. — 511 p. — 3000 copies. — ISBN 978-5-7598-0611-0.
17. ↑ 1 2 3 Shemetev A.A.
    Self-instruction manual on comprehensive financial analysis and bankruptcy forecasting; as well as financial management and marketing. - Scientific. - Yekaterinburg: Polygraphist, 2010. - 841 p. — ISBN 978-5-88425-243-1.

Rights and obligations of taxpayers

Taxpayer rights:

• receive information about taxes, duties, fees and deadlines for their payment;
• enjoy tax benefits if there are legal grounds;
• protect your interests in controversial tax legal issues;
• be at the site of an on-site inspection of the tax service;
• demand from the tax service compliance with tax secrecy, etc.

Taxpayer responsibilities:

• pay legally established taxes;
• send an income statement to the tax authorities;
• provide your financial statements to tax inspectors in situations provided for by law.

Choose an answer

Concept and signs of collection

The concept of “collection” is defined in Article 8 of the Tax Code. The Federal Code defines it as a mandatory fee levied on organizations and individuals, the payment of which is one of the conditions for state bodies, local governments, other authorized bodies and officials to carry out legally significant actions in relation to fee payers, including the granting of a certain right or the issuance of permits (licenses).

The collection has 8 main features. These signs partially coincide with the signs of a tax: