Basic research. Efficiency of functioning of the tax system Efficiency of functioning of the tax system

The criterion for the effectiveness of the tax system is determined based on the level of its influence on the solution of socio-economic problems, taking into account the system of interests of all economic entities. In a transitional economy, the main criterion for the effectiveness of the tax system is its ability to stimulate the development of the production sector, as the basic foundation of the entire economy.
The effectiveness of the tax system should be assessed in terms of compliance with its methodological principles and functions of taxation. The starting point is such a combination of tax functions that stimulates the dynamic development of the economy, both at the macro and micro levels, creating conditions for the transition to sustainable economic growth. Of particular importance is the complex implementation of taxation functions in order to use the integration (synergistic) effect of their action. The tax system, along with the formation of sufficient centralized funds of financial resources, should create conditions for stimulating economic development, creating motives and incentives for economic growth. It is expedient to consider the efficiency of the tax system in two aspects.
First, tactical (current) efficiency should be singled out, which reflects the interdependence of the costs incurred and the effect received by society, i.e. the result of the functioning of the tax system in the form of receipts of taxes. This approach to identifying the effectiveness of the tax system is due to the need to identify all sources of income and minimize the costs of levying taxes. This efficiency measure can be defined as the difference between the GDP distributed by the government in the form of taxes and the costs of collection (i.e., as the government's net income from tax revenues), and as the ratio of these amounts to the costs of fundraising. The disadvantage of this approach is that it does not take into account the long-term economic and social consequences of taxation.
Secondly, it is necessary to allocate strategic (perspective) efficiency. This indicator expresses the national economic approach based on taking into account the holistic impact of the taxation system on economic development. This is what characterizes the ability of the tax system to stimulate the solution of tasks for the development of the economy, not only in the near future, but also in the future.
One of the most important indicators characterizing the efficiency of the tax system is the coefficient of elasticity, which allows you to set a level of taxation (tax burden) that, along with the receipt of the prescribed amounts of taxes, ensures high rates of economic development (increase in the taxable base).
To assess the effectiveness of taxation, the tax multiplier indicator (Nm) is used. Its definition is based on the coefficient of elasticity of tax systems. The multiplier model looks like:
H* 1 '
"1-B(1-C)
where B is the marginal propensity to consume; C is the marginal tax rate.
The higher the tax rate and the lower the marginal propensity to consume, the lower the tax multiplier (the larger the denominator of the fraction). The change in the value of GDP as a result of the dynamics of the tax multiplier (Dd) is determined as follows:
D, =T. -
d T1-B(1-C)
where Дд - GDP change (+;-); Тт - change of tax receipts (+;-).
From this expression, we can conclude that an increase in tax rates and a decrease in consumption, leading to a certain increase in tax revenues (Tm), actually reduce the possible increase in GDP (Dd) to a much greater extent, because the fraction in the above formula increases. At the same time, time lags between changes in tax rates and their impact on the value of the gross domestic product should be taken into account.
Obviously, a reasonable and justified reduction in taxes leads to an increase in the real effective demand of the population and its expenses for the purchase of goods and services, i.e. increase the income of entrepreneurs, stimulate investment and lead to a corresponding increase in demand for investment goods. All this contributes to an increase in the gross domestic product, resulting in an increase in tax revenues.
The functioning of tax systems in countries with an efficient market economy shows that their development has a common algorithm and is aimed at rationalizing (optimizing) the goals of taxation, at the dynamism of tax systems and changing them in accordance with changing conditions for the functioning of the economy. Such systems ensure the growth of direct and inverse relationships of tax systems, increase the efficiency of production. They contribute to the correct combination of tactical and strategic goals for the development of tax systems, optimization of the balance of interests of market participants. The level of taxation also guarantees a more complete account of the consumption of public services provided by the state to various taxpayers. The level of profitability and solvency of subjects of tax relations is better taken into account. It is these aspects that largely determine the qualitative characteristics of the tax system and its potential, which is measured not so much by the amount of tax revenues, but by the stimulating effect of the tax system on the development of the national economy.
Further development of the tax system and the mechanism of taxation should be especially focused on stimulating the reduction of production, trade and other costs. Their reduction per unit of use value is the main trend in the development of civilization. This trend should be implemented both at the micro and macro levels of the economy. So far, the Russian tax system has not freed itself from the destimulating effect on the economy. This is one of the reasons for Russia's lagging behind. Thus, the energy intensity of industrial products in Russia is almost 5-10 times higher than the corresponding figure in developed countries. Russian industry is much more material-intensive in products and services, and in 2000 labor productivity in its leading industries averaged only 19% of the same indicator in the US Taxes should encourage enterprises to conserve resources. For these purposes, for example, it would be correct not to tax that part of the profits of enterprises, which was received in a given year by reducing the cost of production. The additional profit margin due to cost savings can be calculated as follows:
Pd \u003d (C, - C2) P2, where Pd is the increase in profit due to the reduction in the cost of production at the enterprise; C2 and C| - unit cost of production in the reporting and base (previous) periods; P2 - the volume of sales of products in the reporting year (units).
The calculation can also be made on the basis of cost savings per ruble of products sold. Then the additional profit will be determined as follows:
Pd = (Зі - 32) Р2, where 3] and 32 - respectively, the costs per 1 ruble of sold products in the base and reporting years; P2 - the volume of sales of products in value terms in the reporting year.
For tax incentives for labor productivity growth, the ratio of the consumption fund (wage fund) and the level of labor productivity at the enterprise can be used. It is known that labor productivity acts as the most important indicator characterizing the work of enterprises. It is determined by many factors - the qualifications of employees, the state of the production apparatus and organization of production, the level of its innovation, the effectiveness of the management system, and others.
The ratio of the growth rates of the consumption fund (Cpl) and labor productivity (Ptr) at the enterprise characterizes the lead coefficient:

Using this indicator, it is possible to put the value of the tax on the profit of an enterprise depending on the dynamics of the growth rate of the consumption fund outpacing the growth rate of labor productivity. If the lead coefficient is equal to one, then the amount of the tax does not change. If K gt; 1, then in accordance with its growth, the income tax increases. If K lt; 1, then the income tax is reduced accordingly. In this case, it is useful to use increasing (lowering) tax rates for each point (0.1) of the change in the coefficient. Along with this, investments from profits in innovative activities must, as is done abroad, be exempt from tax. Partial or full exemption is possible, depending on the payback period of investments. This will stimulate the implementation of the most effective projects.
The main direction of the further development of the tax system in Russia is its transformation into a powerful integrated lever for the formation of an effective market economy capable of solving the entire complex of both current and future socio-economic tasks.

More on topic 3. Increasing the efficiency of taxation:

1. 5.2.4. Improving the efficiency of urban land use
2. §5. Key performance indicators of the investment program in the power company management system
3. Improving Management Efficiency - the Main Guideline for Institutional Changes
4. § 2. Principles of international economic law in regulating the avoidance of double taxation
5. §3. Legal regulation of indirect taxation: tax on goods and services
6. §2. Criminal policy in the field of taxation as an independent direction in the fight against crime.
7. §2.1. Legal regulation of taxation of companies in the EU and Germany
8. §2.2. Legal regulation of taxation of individuals in the EU and Germany
9. § 2. Features of taxation in the field of education and science
10. Chapter 1. The evolution of the general theoretical concept of the functions of the state and the place in it of the taxation function

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COURSE WORK

in the discipline "Macroeconomics"

Modern tax system Russian Federation, problems of its improvement

Introduction

Conclusion

Bibliography

Introduction

The relevance of the study is determined by the fact that no state can do without taxes, and therefore taxes are the background against which economic and political processes take place in society. If taxes are reasonable, the state has the opportunity to concentrate significant funds, direct them to perform those functions that are assigned to it by society. Such taxes allow the economy to develop in the right direction and citizens to grow rich.

At the present stage of transformation of the Russian economic system, an important condition for its integrity and stability is the effective functioning of its subsystems, including the tax system.

The analysis of the tax system is extremely relevant from the political and economic standpoint for the development of economic theory itself. Research in this direction is scarce, and the requirements for a comprehensive study of the theoretical and practical aspects of improving the tax system in the Russian economy have been particularly acute in recent times.

The degree of development of the problem. The scientific works of V. Petg, A. Smith, D. Ricardo laid the foundation for the formation of the classical theory of taxation. The issues of the efficiency of taxation and tax regulation were considered in the works of M. Alle, N. Mankiw, P. Samuelson, J. Stiglitz, S. Fisher, and others.

The need to build a tax system that corresponds to the essence of taxes and their functions in the transition period is noted in the works of V.A. Kashina, I.A. Kravchenko, D.S. Lvova, I.G. Rusakova, Yu.V. Lremenko and others. last years Considerable attention is paid to the theory and practice of reforming the tax system by A.M. Babich, I.V. Gorskoy, L.N. Lykova, L.N. Pavlova, L.L. Okuneva, V.F. Stolyarov, D.G. Chernik, T.F. Yutkin and others.

The purpose of the course research is to consider the modern tax system of the Russian Federation and the problems of its improvement.

Realization of the set goal implies the need to solve the following tasks:

· analyze the concept, goals, content and role of the tax system;

· determine the principles of building the tax system;

· give a description and analysis of the main tax revenues to the budget of the Russian Federation in January-August 2009;

· briefly characterize the features of the modern tax system of the Russian Federation;

· list the problems and limitations of the development of the modern tax system;

· reveal the prospects for the development of the tax system of the Russian Federation.

The object of the study is the current tax system of the Russian Federation.

The theoretical and methodological basis of the work are theories and concepts of the economic transformation of taxation and the tax system in the Russian Federation.

Russian tax system

Chapter 1. The tax system as a tool for regulating socio-economic processes

1.1 Tax system concept, goals, content, role

Taxes are one of the oldest financial categories. Mandatory payments to the state had different names, and they often changed in accordance with the economic and social conditions of the development of society.

Taxes are obligatory cash payments to the budget unilaterally established by the state, made in certain amounts, bearing an irrevocable and gratuitous nature.

A fee is always a purposeful payment, which is a payment to the state for providing a service to a taxpayer. The targeting of the fee, as a rule, is contained in its name. The fee can be a non-addressed payment from a certain type or for the right to carry out such activities.

A duty is a monetary fee levied on legal and individuals for the commission of actions by specially authorized bodies and for the issuance of documents that have legal force. The state duty is subdivided into customs-border and intrastate duties. Customs duty is a fee collected by the customs authorities from the payer for the import and export of goods (products) across the customs border of the state. Domestic duty is a monetary fee levied from individuals and legal entities for the performance of actions of legal significance.

Economic content of taxes

The economic content of taxes lies in the fact that they are part of the production relations for the withdrawal of a certain share of national income from business entities, citizens, which is accumulated by the state to carry out its functions and tasks. The totality of types of taxes levied in the state, forms and methods of their construction, tax authorities form the tax system of the state.

Currently, there are several approaches to the definition of the concept of the tax system. So, according to the first one, the tax system is a system of economic and legal relations between the state and business entities arising from the formation of the revenue side of the state budget by alienating part of the owner's income, through a system of statutory taxes and fees and other mandatory payments, calculation, payment and control over the receipt of which is carried out according to a unified taxation methodology developed in this company.

In accordance with another approach, the tax system is a set of taxes, fees, duties and other payments collected in the manner prescribed by law.

Also, the tax system is considered as a set of taxes, fees, principles, forms and methods of their establishment, change or cancellation, payment, tax control, as well as prosecution and measures of responsibility for violation of tax legislation provided for by law.

THEM. Alexandrov considers the tax system as a set and structure of various types of taxes, in the construction and methods, the calculation of which implements certain requirements and principles of taxation.

The tax system can be defined as an integral unity of its four main elements: the system of legislation on taxes and fees, the system of taxes and fees, payers of taxes and fees, and tax administration systems, each of which is closely interconnected and interdependent with each other.

In our opinion, the most complete and accurate is the first definition of the tax system, which will be taken as a basis in this work.

The purpose of the tax system:

creation of conditions for effective reproduction processes in the national economy of the Russian Federation, creation of prerequisites for solving social problems both in the country as a whole and in individual regions,

creation of conditions for the implementation of foreign economic activity, etc.

The role and functions of the taxation system

In the economic literature, functions are usually considered in relation to tax as such. This interpretation is incorrect from a methodological standpoint, since tax as an economic category is a purely theoretical substance produced by consciousness to represent the movement of redistributed value in the formation of a fund of national resources. The economic category as such does not perform certain functions. It contains the economic potential, i.e. social purpose - to express one or another set of reproductive relations. Theoretically, the potential of tax as an economic category is implemented by the taxation system, which has certain functions. This set of relationships is also the theorized area scientific knowledge, however, this theory, based on the conclusions about the patterns of reproductive processes. The taxation system adopted by the legislation is a practical tool for redistributing the income of potential taxpayers; on the role of the tax system.

The provisions on the functions of the taxation system are still the subject of scientific discussions. The economic literature provides a variety of interpretations of tax functions. It would seem, what does the theoretical understanding of the functional purpose of the taxation system have to do with practice? Does it matter what the functions will be, the main thing is to fill the treasury of the state. The evolution of taxation gives a clear answer to this question - the economic situation of the country, the state of business and the level of well-being of individual citizens depend on the orientation towards one or another functional side of the process or phenomenon. If the taxation system adopted in the law is not focused on realizing the internal potential of the economic category "taxation", then in the end the role of such a system will turn out to be negative, despite all the repressive measures of tax administrations to ensure the country's budget revenues.

The basic basis for the functional manifestation of the taxation system is the functions of finance as a general economic category of distribution. Two functions are generally recognized: distributive and control. Within each of them, a special functional specialization of tax relations is formed. This constitutes the starting methodological basis for the formulation of tax functions. The functions of the taxation system are, first of all, a theoretical assumption that these functions will manifest the social purpose of the tax as such: to provide state revenues without prejudice to business development.

Among the tax functions, scientists usually name: fiscal, economic, redistributive, control, stimulating, regulating. These functions are given both in the full, above-mentioned list, and in the arrangement of individual ones. The economic function should immediately be excluded from the number of tax functions. Taxation is an economic category in itself. The forms of its practical use (types of taxes and the conditions for their action) are revealed in the economic (financial) sphere, its role is also determined by economic parameters. The ultimate goals of taxation are to ensure the socio-economic functions of the state without detriment to corporate and personal economic interests. Therefore, endowing the tax with an economic function is a simple tautology of its inner essence. There is no scientific reason for this.

The analysis of the content of interpretations of the functions of the taxation system can be facilitated by considering the positions of Russian scientists who constantly turn to research on theoretical and practical problems of taxation. L.P. Okuneva gives a clear interpretation of the tax functions: fiscal and distribution. Ambiguous in comparison with the named functions is the position of D.G. Blueberry "The functions of a tax are a manifestation of its essence in action, a way of expressing its properties." The function shows how the social purpose of this economic category is realized as an instrument of cost distribution and redistribution of income. This gives rise to the main distributive function of taxes, expressing their essence as a special centralized (fiscal) instrument of distributive relations.

Through the fiscal function, the main social purpose of taxes is realized - the formation of the financial resources of the state, accumulated in the budget system and extra-budgetary funds and necessary for the implementation of their own functions (defense, social, environmental, etc.). The formation of state budget revenues on the basis of stable and centralized tax collection turns the state itself into the largest economic entity.

Another function of taxes as an economic category is that it becomes possible to quantify tax revenues and compare them with the state's needs for financial resources. Thanks to the control function, the effectiveness of the tax mechanism is assessed, control over the movement of financial resources is ensured, and the need for changes in the tax system and budget policy is identified. The control function of tax and financial relations is manifested only in the conditions of the distribution function. Thus, both functions in organic unity determine the effectiveness of tax and financial relations and budgetary policy.

The implementation of the control function of taxes, its completeness and depth to a certain extent from tax discipline. Its essence is that taxpayers (legal entities and individuals) pay the taxes established by law in a timely manner and in full.

The distribution function of taxes has a number of properties that characterize the versatility of its role in the reproduction process. This is, first of all, that initially the distributive function of taxes was purely fiscal in nature. But since the state considered it necessary to actively participate in the organization of economic life, a regulatory feature has appeared in the country, which is carried out through the tax mechanism. In tax regulation, the incentive sub-function, as well as the sub-function of reproduction purposes.

1.2 Principles of building a tax system

The principles of taxation were first formulated in the 18th century. by the great Scottish scholar of economics and natural law Adam Smith (1725-1793) in his famous work An Inquiry into the Nature and Causes of the Wealth of Nations (1776). He singled out five principles, later called the "Declaration of the Rights of the Payer":

§ Taxes should not be overly burdensome.

§ They must be understandable to taxpayers.

§ Each taxpayer must know how much and when he must pay and why.

§ Taxes should be fair, and under similar circumstances, different taxpayers should pay approximately the same taxes.

§ The state must be able to collect taxes without spending too much money on it.

Today these postulates are called classical principles of taxation. The implementation of these principles and currently remains a priority task of the tax legislation.

The principles of building an effective tax system are sufficiently substantiated in tax theory and include the following:

Economic efficiency - the tax system should not interfere with the development of entrepreneurship and the efficient use of resources (material, labor and financial).

Certainty of taxation - the tax system should be built in such a way that the tax consequences of making economic decisions by an entrepreneur (both a legal entity and an individual) are determined in advance and do not change over a long period of time. Thus, this principle practically merges with the principle of the stability of the tax system.

Fairness of taxation - this principle is the main one in building the tax system and implies a fair approach to various taxpayers, as well as the priority of the interests of the taxpayer in relations between him and the tax administration.

Simplicity of taxation and low costs of tax collection - tax legislation should contain simple language that is understandable to most taxpayers, and the procedure for levying taxes should be relatively cheap.

The taxation system of the Russian Federation is based on the following principles (Part 1 of the Tax Code of the Russian Federation, Article 3):

) the principle of universality of taxation and the principle of equality of rights of taxpayers - each person must pay legally established taxes and fees;

) the principle of non-discrimination (neutrality) of taxation in relation to forms of economic activity - taxes and fees cannot be discriminatory and applied based on social, racial, national, religious and other similar criteria;

) the principle of inadmissibility of creating obstacles for citizens to exercise their constitutional rights - taxes and fees that prevent citizens from exercising their constitutional rights are unacceptable; taxes and fees must have an economic basis and cannot be arbitrary;

) the principle of the unity of the economic space - 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 for economic activity of individuals and organizations not prohibited by law;

) the principle of certainty of taxation rules - when establishing taxes, all elements of taxation must be determined; legislative acts on taxes and fees should be formulated in such a way that everyone knows exactly what taxes (fees), when and in what order he must pay; no one may be obligated to pay taxes and fees, as well as other contributions and payments that have the features of taxes or fees established by the Tax Code of the Russian Federation, not provided for by the Tax Code of the Russian Federation or established in a different manner than this is determined by the Tax Code of the Russian Federation.

) the principle of interpreting all ambiguities in tax legislation in favor of the taxpayer - all unremovable doubts, contradictions and ambiguities in acts of legislation on taxes and fees are interpreted in favor of the tax or fee payer.

In the economic literature, there are also a number of other organizational principles of taxation, which are of an objective nature. These include:

) the principle of mobility (elasticity) - its essence lies in the fact that the tax burden can be quickly changed in accordance with the objective needs of the state;

) the principle of stability - this principle implies the constancy of the tax system, which is important for the subjects of tax relations (for the state when forming the revenue part of the budget, and for taxpayers - when planning their income, including tax planning);

) the principle of an exhaustive list of regional and local taxes - its essence lies in the exclusion of the possibility of establishing and introducing additional taxes by the constituent entities of the Russian Federation and local governments.

In world practice, there is a use of a number of other principles of taxation, which include the principle of accessibility and openness of information on taxation; the principle of the presumption of innocence; the principle of stability of tax legislation; the principle of creating maximum convenience for taxpayers; the principle of taxation of the taxpayer's net income, etc.

Chapter 2. Assessment of the modern tax system in Russia

2.1 Features of the modern tax system of the Russian Federation

We list the main features that characterize the modern system of taxation regulation in the Russian Federation:

First.The tax code of the Russian Federation established closed listtaxes and fees, which can be changed or supplemented only by a law passed by the Federal Assembly. Prior to this, by virtue of Decree of the President of the Russian Federation No. 2268 of December 22, 1993, the legislative (representative) authorities of the constituent entities of the Federation (including local governments) had the right to impose on their territory practically any taxes in excess of those included in the established list. Previously, the authorities of national-state and territorial-administrative formations were also granted the right to introduce additional benefits for federal taxes (within the amounts credited to their budgets); Since January 1, 1999, this norm has lost its force.

Second.The chapters defining specific taxation regimes present both separate independent taxes and groups of taxes of the same or similar type (for example, excises (in the chapter "Excise taxes", duties (in the chapter "State duty"), taxes on certain types of income (in In this case, for the purposes of classifying taxes, the administrative-territorial principle (tax at the level of the federation, regions and local authorities) is applied - instead of economic or fiscal-legal.

Third.With the adoption of the Tax Code, orders, instructions and guidelines issued by the tax authorities do not apply to acts of legislation on taxes and fees, and for the taxpayer they have no more than advisory power. In addition, with the entry of the Federal Tax Service into the system of the Ministry of Finance of the Russian Federation, the functions of clarifying legislative acts on taxation were also transferred to financial authorities.

Fourth.Customs duties in the Russian Federation are excluded from the category of "taxes", their collection (as well as other customs payments) is regulated by special customs legislation (Customs Code, law on customs tariffs). Accordingly, and Customs have lost the status of tax authorities (although their functions are still charged with the collection, in addition to customs duties, of such taxes (when importing goods and services), such as VAT and excises).

Fifth.According to the new Tax Code of the Russian Federation, the tax authorities have removed the function collectiontaxes (only the function controlfor the payment of taxes), tax payments must go directly to the budgetary accounts of the treasury (or local governments), although the latter are not vested with the rights of tax authorities.

Chapter 3. The main directions of development of the tax system of the Russian Federation

3.1 Problems and limitations of the development of the modern tax system

Solving the problem of the stimulating effect of the taxation system on the economic activity of enterprises, the development of production and the economic development of the country as a whole is currently one of the state's priorities.

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

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

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

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

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

Federal budget revenues for January-March 2010, according to preliminary data from the Russian Ministry of Finance, amounted to 1,929.9 billion rubles or 23.1% of GDP, which is 0.7 percentage points of GDP lower than in the same period of 2009.

The total volume of tax and other payments administered by the Russian Federal Tax Service amounted to 934.2 billion rubles in 2012 or 10.9% of GDP, which is fully consistent with the income indicator administered by the Russian Federal Tax Service as a percentage of GDP in 2013. Incomes administered by the Federal Customs Service of Russia came in January-March 2012 in the amount of 655.0 billion rubles or 8.0% of GDP (11.3% of GDP in 2010). Revenues administered by other administrators for the reporting period of 2012 amounted to 340.7 billion rubles, or 4.1% of GDP (1.6% of GDP).

Revenues in January-March amounted to 25.8% of the volume of federal budget revenues taken into account in the development of amendments to the law on the federal budget for 2012 and the planning period of 2013 and 2014. The most significant factors that had a negative impact on federal budget revenues, first of all, include the fall in world energy prices against the backdrop of a decrease in physical volumes of production and export of oil and gas. The price of Urals oil in January-March 2012 decreased by more than 2 times compared to the same period last year and amounted to $43.0 per barrel. Along with this, there was a significant decrease in imports. Tax reforms related to the reduction of the tax burden, in particular, the reduction of the federal income tax rate, which came into force in 2012, also contributed to the reduction in federal budget revenues in the first quarter of 2012.

Taking into account the execution of the budget in terms of revenues and expenditures, the federal budget deficit in January-March 2012 amounted to - 50.5 billion rubles or - 0.6% of GDP (in the same period last year 600.0 billion rubles or 6.7% of GDP ).

In January-March 2012, a significant amount of revenue, according to preliminary data from the Russian Ministry of Finance, was provided by "other federal bodies" - 340.7 billion rubles, which is 19.7% of the total revenue received during this period. The main part of them is interest income for the use in cash placed on foreign currency accounts opened with the Central Bank of the Russian Federation to account for the resources of the Reserve Fund and the National Wealth Fund, in the amount of 205.1 and 66.0 billion rubles, respectively. Without taking into account these funds, income from other administrators in January-March 2012 amounted to 104.7 billion rubles, which is lower than income for January-February 2011 by 44.7 billion rubles.

When drafting the budget, the tax legislation in force at the time of drafting the budget was taken into account, as well as the approved main directions of tax policy, which provide for amendments and additions to the legislation of the Russian Federation on taxes and fees.

3.2 Prospects for the development of the Russian tax system

One of the most important areas of tax policy in the long term is to maintain such a level of tax burden, which, on the one hand, does not create obstacles to sustainable economic growth and, on the other hand, meets the need for budget revenues for the provision of essential public services. Such a priority is defined in the Concept of long-term socio-economic development of the Russian Federation for the period up to 2020, which was developed by the Ministry of Economic Development and approved by the Order of the Government of the Russian Federation of November 17, 2008 No. 1662-r. It determines that the main strategic direction in the field of tax policy is to strengthen the stimulating effect of the tax system on the development of the economy while simultaneously performing the fiscal function.

Corporate income tax:

In the medium term, additional measures should be taken to improve the taxation of profits, namely:

as part of the depreciation policy, it is proposed in the coming years to revise approaches to the classification of fixed assets into groups and the determination of depreciation rates for these groups;

require changes in the rules aimed at reducing the possibility of minimizing taxation associated with the carry forward of losses of absorbed (reorganized) or acquired companies;

the issue of normative regulation of attributing interest on debt obligations to expenses taken into account when forming the tax base for corporate income tax needs to be resolved;

it is required to establish in the Tax Code the rules for taxing corporate income tax on transactions with securities, in particular: rules for determining the tax base when making loan agreements; rules for taxation of dividends, interest and other distribution on securities received by the borrower; rules of taxation with REPO transactions;

it is proposed to develop approaches to solving certain issues of taxation by income tax of retail and small-scale wholesale trade organizations. In particular, it is proposed: to establish a general maximum amount of commodity losses arising in the provision of services in the field of retail trade; provide an opportunity to reduce the tax base for income tax for trading organizations with open access for buyers to goods by the amount of commodity losses from a shortage of goods for unidentified reasons identified by the results of the inventory;

it is planned to improve the accounting mechanism for the purposes of taxation of organizations' expenses for the development of natural resources. It is proposed to exclude the norm (clause 5 of article 261 of the Tax Code), according to which taxpayers do not include in the composition of expenses for tax purposes the costs of fruitless work on the development of natural resources;

it is necessary to clarify the procedure for taxing the profits of taxpayers carrying out activities related to the use of facilities of service industries and farms (Article 275.1 of the Tax Code);

as part of the convergence of accounting and tax accounting, it is planned to abandon the revaluation of received and issued advances and deposits denominated in foreign currency in tax accounting.

Improving VAT

In the planned period, it is planned to continue work on improving the VAT, so that this tax, while remaining one of the most important sources of budget revenues, is not too burdensome for taxpayers in terms of administration. To improve the tax legislation, it is proposed to solve the following problems:

it is necessary to continue work on optimizing the list of documents confirming the validity of applying the zero rate;

it is necessary to clarify the procedure for maintaining separate accounting for VAT purposes by organizations engaged in clearing activities (clearing organizations) in the securities market, activities to determine (reconcile) obligations from civil law contracts concluded at stock exchanges (trade organizers), the subject of which is a commodity or foreign currency , financial instruments of futures transactions, as well as ensuring and (or) monitoring their execution;

it is advisable to make changes to the procedure for issuing invoices, as well as resolving the issue of the possibility of issuing invoices with negative indicators (credit accounts) in order to regulate the procedure for applying tax deductions;

it is required to develop a procedure for the interaction of economic entities, tax authorities, operators of electronic document circulation of invoices within the framework of electronic document circulation of invoices via telecommunication channels.

Improving excise taxation

In the near future, it is planned to introduce a number of amendments aimed at clarifying the current taxation procedure in order to increase its efficiency, namely:

establish a single date for the payment of excises for all types of excisable goods - no later than the 25th day of the month following the reporting month;

to clarify the current procedure for calculating and paying excises, indicating that the amounts of excise paid when purchasing excisable goods used as raw materials are deductible only if the use of this raw material is provided for by GOST, recipes and other regulatory and technical documentation agreed with the relevant federal executive body;

clarify the rules governing the presentation of a bank guarantee (bank guarantee) when taxpayers sell excisable goods for export;

clarify the procedure for reimbursement (by way of offset or refund) of the excess of tax deductions over the calculated amount of excise, as well as the procedure for reimbursement of excises (confirmation of the legitimacy of exemption from payment of excises) when exporting excisable goods;

carry out annual indexation of excise rates, taking into account the actual economic situation.

Personal Income Tax

In the planning period, the following changes are expected to be made to the procedure for taxing personal income (PIT):

it is planned to simplify the procedure for filling out a tax return;

in order to comply with the current economic situation, indexation of the maximum daily allowance subject to personal income tax is required in accordance with the forecast value of inflation, as well as the exchange rate of the ruble against major world currencies;

in the medium term, it is necessary to clarify the definition of the tax residence of individuals, it is advisable to provide the possibility of determining tax residence on the basis of the center of vital interests of an individual;

As part of the concept of creating an international financial center in the Russian Federation, it is planned to introduce a number of changes to the legislation on taxes and fees regarding the payment of personal income tax, aimed at optimizing the taxation procedure for transactions with securities and financial instruments of futures transactions, in particular:

introduction tax deduction in the amount of up to 1 million rubles when selling securities of Russian issuers circulating on Russian stock exchanges, provided that these securities were owned by the taxpayer for more than 1 year;

introduction of the possibility of carrying forward the losses of individuals received as a result of transactions with securities;

fixing in the Tax Code the procedure for taxing individuals when they carry out REPO transactions and borrow with securities (by analogy with organizations);

Introduction of real estate tax to replace existing land tax and personal property tax

To introduce a real estate tax, it is necessary to develop and adopt:

federal law establishing the general principles for conducting a cadastral valuation of real estate and the requirements for appraisers involved in the state cadastral valuation of real estate, as well as determining the procedure for approving the results of a cadastral valuation and pre-trial settlement of disputes about the results of a state cadastral valuation of real estate;

methods of cadastral valuation of real estate, methods for verifying the results of cadastral valuation of real estate, carrying out work on the cadastral valuation of real estate and the information content of the state real estate cadastre.

With the inclusion in the Tax Code of the chapter regulating the taxation of real estate, this tax can be introduced in those subjects of the Russian Federation where cadastral registration of real estate objects has been carried out and the results of the cadastral valuation of real estate objects have been approved.

Improvement of the water tax

In order to stimulate the rational use of water bodies by economic entities, the following changes are necessary:

indexation of water tax rates is required, which, taking into account the general economic situation, should be carried out no earlier than 2011;

As part of the improvement of the property tax of organizations, the issue of the advisability of temporary exemption from the property tax of organizations of newly commissioned transport infrastructure facilities, the construction of which was carried out, including at the expense of the federal budget, will be considered.

In order to increase the revenues of regional budgets, it is planned to increase the basic transport tax rates from 2010 and give the right to the authorities of the constituent entities of the Russian Federation to set tax rates depending on the year of issue vehicle, as well as its environmental class.

Special tax regimes

In order to give special tax regimes a stimulating character and the possibility of their application exclusively by representatives of small businesses, the following measures are proposed:

in order to reduce the tax burden on economic agents in the conditions of economic crisis and taking into account the replacement of the unified social tax with insurance premiums, it is proposed to increase, starting from 2010 for a period of 3 years, the threshold of the maximum income that allows an organization (individual entrepreneur) to apply the simplified taxation system, up to 60 million rubles a year;

work will continue on regulating the application of a simplified taxation system based on a patent;

work will continue to refine the list of types of business activities that can be transferred to the taxation system in the form of a single tax on imputed income for certain types of activities, as well as physical indicators used to calculate this tax;

systematic (once every three years) introduction of changes to the maximum amounts of basic profitability established by the Tax Code is expected. With the introduction of this procedure for adjusting the basic profitability, the application of the adjusting coefficient of the basic profitability K1 established for each calendar year will be canceled.

Improving the procedure for changing the deadline for paying taxes

In order to ensure a wider use of the deferral (installment plan), investment tax credit and clarify the current rules for changing the timing of payment of taxes and fees, it is proposed to make the following changes:

in addition to the grounds for granting a deferment (installment plan) currently listed in Article 64 of the Tax Code, it is proposed to provide for other grounds without establishing an exhaustive list of them;

it is necessary to clarify such grounds for granting a deferment (installment plan) for the payment of tax, such as "delay of financing from the budget to an interested person", "underfunding";

for the purpose of a wider practice of using the investment tax credit, it seems appropriate to increase the amount of the investment tax credit provided to the interested organization when this organization conducts research or development work or technical re-equipment of its own production, from 30% to 100% of the cost of the equipment acquired by the interested organization;

in order to increase the efficiency of decision-making, it is proposed to authorize the heads of tax authorities in the constituent entities of the Russian Federation to provide tax deferrals for short periods (up to 1 month) within one financial year.

Conclusion

IN term paper the topic "The modern tax system of the Russian Federation, the problems of its improvement" was studied. Based on the work done, the following conclusions can be drawn:

Taxes are one of the oldest financial categories. Taxes are obligatory cash payments to the budget unilaterally established by the state, made in certain amounts, bearing an irrevocable and gratuitous nature. The economic content of taxes lies in the fact that they are part of the production relations for the withdrawal of a certain share of national income from business entities, citizens, which is accumulated by the state to carry out its functions and tasks.

The tax system is a system of economic and legal relations between the state and economic entities arising from the formation of the revenue side of the state budget by alienating part of the owner's income, through a system of legally established taxes and fees and other mandatory payments, the calculation, payment and control over the receipt of which are carried out according to a unified taxation methodology developed in a given society.

The purpose of the tax system: to create conditions for effective reproduction processes in the national economy of the Russian Federation, to create prerequisites for solving social problems; creation of conditions for the implementation of foreign economic activity, etc. The role of the taxation system - manifests itself in the redistribution of the total income of society (corporate and individual income) through the functions of the taxation system.

The principles of taxation were first formulated in the 18th century. Adam Smith. Today these postulates are called classical principles of taxation.

The taxation system of the Russian Federation is based on the following principles: the principle of universality of taxation and the principle of equal rights of taxpayers; the principle of non-discrimination; the principle of inadmissibility of creating obstacles for citizens to exercise their constitutional rights; the principle of the unity of the economic space; the principle of certainty of taxation rules; the principle of interpreting all ambiguities in tax legislation in favor of the taxpayer.

According to the Tax Code of the Russian Federation (articles 13-15), taxes and fees in Russia are divided into federal, regional, local and special tax regimes.

January-August 2012 the consolidated budget of the Russian Federation received 3521.9 billion rubles of federal taxes and fees (87.0% of the total tax revenues), regional - 338.7 billion rubles (8.4%), local taxes and fees - 70, 0 billion rubles (1.7%), taxes with a special tax regime - 119.1 billion rubles (2.9%).

In the consolidated budget of the Russian Federation in January-August 2009. received taxes, fees and other obligatory payments in the amount of 4052.7 billion rubles, which is 28.4% less than in the corresponding period of the previous year. The main part of taxes, fees and other obligatory payments of the consolidated budget in January-August 2012. ensured receipts of personal income tax - 26.0%, corporate income tax - 20.6%, value added tax on goods sold in the Russian Federation - 19.1%, mineral extraction tax - 15.1 %.

Speaking about the problems of the modern tax system of the Russian Federation, first of all, it is worth noting the problem of tax administration - the tax system of the Russian Federation is still very cumbersome, uneconomical and inefficient. A large number of taxes, complex methods of their calculation, the presence of a large number of bureaucratic procedures lead to a significant increase in the complexity of both tax accounting and tax inspection.

One of the most important areas of tax policy in the long term is to maintain such a level of tax burden, which, on the one hand, does not create obstacles to sustainable economic growth and, on the other hand, meets the need for budget revenues for the provision of essential public services.

In addition, it is planned to amend the current legislation on taxes and fees in the following areas - improvement: corporate income tax, VAT, excise taxation, personal income tax, the introduction of real estate tax instead of the existing land tax and property tax of individuals, tax on the extraction of minerals (MET) levied on the extraction of hydrocarbon raw materials (oil and natural gas), mineral extraction tax paid on the extraction of solid minerals, improvement of the water tax, special tax regimes, improvement of the procedure for changing the deadline for paying taxes, settlement of issues taxation of organizations engaged in the construction of transport, communal and social infrastructure, as well as engineering networks, taxation of non-profit organizations

In the medium term, further reform of the Russian tax system will be carried out, aimed at modernizing the Russian economy and ensuring the necessary level of income for the budget system.

The tax mechanism is the most efficient and effective lever of state regulation. The effectiveness of the functioning of the country and the national economy as a whole depends on how effective the tax system of the state will be.

Bibliography

1.Russian Federation. Constitution (1993). Constitution of the Russian Federation: official. text. - M.: Marketing, 2010. - 39 p.

2.Tax Code of the Russian Federation (TC RF) part one dated July 31, 1998 N 146-FZ and part two dated August 5, 2000 N 117-FZ (TC RF) (as amended and supplemented dated July 19, 2009 N 195 -FZ g.).

3. Budget message of the President of the Russian Federation on budget policy in 2010-2012 // Site Consultant + http://base. consultant.ru/

The concept of long-term socio-economic development of the Russian Federation for the period up to 2020 // Website Consultant + http://base. consultant.ru/

Aleksandrov I.M. Taxes and taxation: a textbook for students studying in the direction 521600 - Economics and other economic specialties - M .: INFRA-M, 2009. - 637 p.

Analysis of tax reform in Russia // Investments in Russia. - 2010. - No. 4. - p.48

Abramov M.D. Crisis and taxes // ECO. - 20011. - No. 12. - P.14-24.

Abramov M.D. Issues of improving the Russian tax system // Tax disputes: Theory and practice. - 2010. - No. 9. - P.51

Bobrova A.V. Conceptual model of the structure of the tax system // Economics of modern Russia. - 2010. - No. 2. - p.21-32

Grigoriev K.S. Efficiency of the tax system of the Russian Federation at the present stage // Economics. - 2009. - No. 4. - P.16-18.

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The efficiency of the tax system is a rather complex concept, referring to a group of indicators and characteristics that cannot be accurately quantified. Under efficiency of the tax system in a broad sense, its ability to perform the functions assigned to it is understood. This means that the tax system can be recognized as effective only if it meets the following general (basic) requirements:

Ensures the receipt of taxes to the budget in amounts sufficient for the state to perform its economic, social and socio-political functions;

Provides financial conditions for the resumption of reproduction processes on an expanded basis (this requirement means that the funds remaining after taxes must be sufficient to maintain and develop production in the real sector of the economy);

Contributes to the solution of the most important national tasks identified in the socio-economic policy of the state as a priority and reflected in the tax legislation.

Thus, to assess the effectiveness of the tax system, a whole range of criteria is required. However, there are practically no direct indicators that unambiguously (in a positive or negative aspect) characterize the effectiveness of the tax system. Therefore, when evaluating the effectiveness, indirect macroeconomic indicators are used. In this case, the dynamics of the following indicators is taken into account:

The share of the total amount of taxes in the gross domestic product;

The level of the budget deficit in relation to the gross national product;

Volumes social production in general and by industry;

Volumes of capital investments;

Financial results in general for the economy and by industry;

Inflation rate, etc.

The main disadvantage of these indicators is their multidimensionality, the presence of many factors under the influence of which they are formed, therefore, when analyzing economic processes at the macro level, it is extremely difficult to determine the role of the tax system in the development of these processes.

Efficiency in the narrow sense is the optimal intra-system characteristics, indicating the presence of high potential for taxes to perform their functions. The most important intra-system characteristics that determine the effectiveness or inefficiency of the tax system are:

The general level of taxation (the share of taxes in the gross national product);

Correlation of direct and indirect taxes; taxes from individuals and legal entities;

Sustainability (stability) of tax legislation;

The role of certain types of taxes and tax groups in the formation of budget revenues;

Differentiation of tax rates and its validity;

The system of benefits and its compliance with the priorities of social economic policy the state and the interests of taxpayers;

The nature of the sanctions system;

The level of complexity of calculating the taxable base;

Loopholes for tax evasion;

The qualitative level of tax legislation, etc.

The above (far from complete) list of quantitative and qualitative characteristics of the tax system shows that its effectiveness is predetermined primarily by the internal state of the system.

An important qualitative characteristic of the tax system is severity of taxation however, there is still no generally accepted methodology for its calculation. There are only scattered indicators that can indirectly give an idea of ​​the severity of taxation. The optimal level of taxation (objective side) is set by the boundaries, opportunities and needs of the reproduction of enterprises (individual functioning capitals), their large industrial and financial structures and the public economy as a whole: the less financial resources are imperatively withdrawn from their total volume, which the real economy has, the more opportunities there are for productive economic growth. However, in reality, the need for a significant redistribution of financial resources from enterprises is dictated by the economy itself. This is caused not only by political factors (the needs of defense, security, management), but also by structural production factors, the need to invest in "human capital", territorial and regional reasons, and social needs. So, at present, financial resources are being redistributed through the budget for subsidies and financing of the coal industry, a number of branches of the Agroindustry, regions of the Far North, many other regions and needs, etc. The need for rapid, accelerated formation of a production infrastructure that requires a huge and rapid concentration of capital, also necessitate major redistribution processes in economic system countries.

Reproduction in the state as a whole is caused and accompanied by the formation of a whole range of social needs associated with the social orientation of the economy (“social market economy”), with the cost of maintaining the unemployed, etc. Social capital transfers these functions to a large extent to the general financial fund - the state budget. Consequently, the objective proportions and volumes of the financial accumulation of enterprises' resources through the tax system are set by a complex combination of production and social factors.

The state forms the tax system based on its interests. First, the tasks of a budgetary nature and the formation of budgetary, non-budgetary financial funds of a special (targeted) purpose are being solved. Secondly, through the tax system, the state influences the economy, pursues this or that policy of economic growth, investment, subsidies and social orientation; the tax system is used by the state as a regulatory tool, an economic management tool, as an important part of the economic mechanism.

The objective foundations and parameters of tax payments are combined with the subjective factors of the state's economic policy, modify them, subordinate them to the general tasks and goals that the state decides in its internal and foreign policy. This impact can sometimes be deforming in nature, undermine the basis for the expanded reproduction of enterprises, which often happened during the years of the planned economy and takes place in modern Russian conditions of market reform.

Accounting for objective and subjective factors in the formation of the tax system makes it possible to optimize its structure and functioning efficiency, increase its role and importance in the economic regulation of production in a market economy.

Analytical identification of systemic deficiencies is the first step towards building an effective tax system. The second stage is its optimization.

Optimization – it is the process of bringing the tax system into an optimal, potentially efficient state.

The problem of optimizing the tax system - setting up tax instruments to solve certain problems - in practice arises quite often (one might say, it always exists). It is impossible to build a tax mechanism that for a long time (at least five years) could remain without any significant changes, while operating in an optimal mode.

Just as the environment in which the tax system functions does not remain unchanged, the latter cannot remain in the form of a frozen structure. Tax leverage and incentives, in fact, are applied precisely with the aim of changing the situation that has developed in a given period of time. A timely and optimal set of tools allows you to reverse the development of negative trends and activate processes that are desirable for society in the shortest possible time.

When this goal is achieved (which will mean the transition of the object of tax regulation to a new qualitative state), the operation of the previous tax instruments may turn out to be not only ineffective, but also dangerous. For example, in market economy taxes through the system of benefits are actively used to regulate the pace of economic development: the expansion of benefits creates sufficiently strong incentives to increase investment activity, but at the same time there is a danger of “overheating” of the economic situation, therefore, as noted above, benefits are provided for a short period.

The boundaries of efficiency and optimality. Despite the important role of taxes in regulating socio-economic processes, which have proven their effectiveness more than once in the course of world practice, not every economic problem can be solved through the tax system. There are objective boundaries of the scope of taxes, within which it is necessary to use tax levers. Attempts to artificially expand these boundaries will be unsuccessful at best, but rather, on the contrary, without solving one problem, you can provoke the emergence of several new ones, as sometimes happens. For example, the most acute problem in modern conditions is the restoration of the financial potential of the real sector of the economy. But it is impossible to solve this problem through a single tax mechanism, although it has its destructive effect. A set of coordinated measures is needed in the field of financial, credit, price and currency policy, that is, the use of the entire arsenal of means and methods available to the state.

The boundaries of efficiency and the criteria for the optimality of the tax system are not determined by this system itself, but are outlined by the external environment of its "habitat". In the context of a systemic financial and economic crisis, the regulatory capabilities of the tax system are sharply reduced. Such intra-system characteristics of taxes as a sparing taxation regime, the availability of tax benefits and preferences are very important, but they only form potential opportunities and do not guarantee that these opportunities will actually be realized (even in a favorable economic environment).

The behavior of economic entities is formed under the influence of many factors, among which taxes are just one of them and not always the main ones. On the one hand, in any production and economic system there are highly profitable industries (oil and gas, alcohol, tobacco, etc.), and although enterprises in these industries bear the greatest tax burden in modern Russian reality, these industries remain the most stable and attractive for investors . On the other hand, there are a number of traditionally low-profit (for objective reasons) industries and, accordingly, less attractive for investors (agriculture, infrastructure, some extractive industries, etc.), despite the fact that these industries are provided with the greatest tax benefits. Moreover, in many countries, the preservation and development of production in these industries is possible only with the direct support of the state. Thus, in practice, the impact of the tax mechanism can be significantly weakened and even completely blocked. Similarly, factors of a natural-climatic, territorial and geopolitical nature are also of no small importance.

Underestimation and, accordingly, underutilization of the possibilities of the tax system reduce its effectiveness and hinder the determination of its optimal criteria. However, an absolutized interpretation of the possibilities and functions of taxes and tax policy, attributing them magical ability solving all the main financial and economic problems and the tasks of overcoming the economic crisis, also does not allow solving the problems that are assigned to them. Currently, the main attention is paid to the tax system, but at the same time, economic levers (price, monetary, etc.) remain unused in a positive way, the use of which is objectively conditioned.

Annotation: the article discusses the essence of the tax policy of Russia, its role at the present stage of development, and also evaluates its effectiveness based on the analysis of indicators of the tax burden and the ratio of direct and indirect taxes.

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

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

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

Table 1.

Interpretations of the term "tax policy"

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

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

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

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

The tax policy developed by the Government of the Russian Federation, within the framework of achieving this goal, fulfills the following functions:

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

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

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

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

This indicator is calculated by the formula:

NB= ,

where NP - all payments of a tax nature.

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

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

Table 2.

The tax burden in the Russian Federation for 2012-2015 *

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

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

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

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

Such sharp fluctuations depend on many factors:

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

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

Table 3

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

Type of economic activity
Agriculture, hunting and forestry
Mining
Manufacturing industries
Construction
Wholesale and retail trade; repair of motor vehicles, motorcycles, household and personal items
Transport and communications
Table 3 continued
Financial activities
Operations with real estate, rent and provision of services
State administration and ensuring military security; social insurance
Education
Health and Social Service Delivery

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

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

Other industries are less taxed. This dissonance of tax pressure is primarily associated with the costs and profitability of these sectors of the economy.

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

Share 1 (Table 4) = , (2)

Share 2 (Table 5) = (3)

Table 4

Ratio of direct and indirect taxes in the Consolidated Budget for 2012-2015 *

share
Indirect

Table 5

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

share
Indirect

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

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

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

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

Literature list:

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

Document: An efficient tax system. Basic principles of construction

An efficient tax system.
Basic principles built and I

From the editor.

The tax system, like any other element of the economy, is built on certain principles. Compliance with these principles in the formation of the taxation system leads the country to success, and neglect of them leads to the slippage of the country's economy and, ultimately, to a crisis.

The problem of creating an effective taxation system is of interest, on the one hand, to enterprises and citizens, since it is they who will have to pay taxes, and, on the other hand, to public authorities, since they will have to create this very system.

The state of the Ukrainian economy does not allow to fully adhere to the fundamental theoretical principles of building the tax system. Here we need fundamental decisions that take into account the real state of affairs in the national economy.

The purpose of the material published below by Norton L. Stuben, former permanent adviser to the US Department of the Treasury in Ukraine, former adviser to the Verkhovna Rada of Ukraine on tax policy and legislation, is to determine those key positions on which the Ukrainian tax system should be built.

Knowing these principles and following them will ensure not only the creation of the most efficient and effective tax legislation, but will also develop trust among taxpayers in the tax system and the state as a whole.

In recent years, there have been many positive developments in the field of tax reform in Ukraine. Some of the laws adopted by the Verkhovna Rada, resolutions of the Cabinet of Ministers and normative acts of the State Tax Administration of Ukraine on tax issues contributed to the creation of an efficient tax system in Ukraine. The next step towards the creation of such a system should be the adoption of a carefully designed Tax Code. Currently, the Verkhovna Rada of Ukraine is considering a draft Tax Code prepared by the Government, along with three other draft Codes proposed by deputies of the Verkhovna Rada of Ukraine. When the Verkhovna Rada of Ukraine decides on which of the proposed drafts of the Code to continue working on, this must be done in the context of further tax reform and the development of an efficient tax system.

The main purpose of the tax system should be
in the provision of tax revenues to the budget.

The tax system can have a significant impact on the activities and behavior of taxpayers. As a result, it is often proposed that the tax system be used to ensure certain desired behavior of the subjects of taxation, although such a goal has nothing to do with the provision of revenues to the budget. So, for example, if there is a desire to protect domestic enterprises of a particular sector of the economy from competition, then taxes can be increased on competing enterprises or on the products of such enterprises. At the same time, it is expected (and in most cases such an expectation is justified) that the imposition of higher taxes on competitors and their products will force them to set prices for their own products that will be higher than the prices for the products of local enterprises that are protected by tax policy. However, as a result of this approach, the population will be forced to buy goods at higher prices than it would be under conditions of free competition. At the same time, the difference between the prices of goods under the conditions of "tax protection" and the prices that would take place under free competition is in fact a new tax that the population is forced to pay in order to protect local producers from competition. This practice is inappropriate because it uses the tax system to achieve goals that are not inherent in it at all, and because it actually provides subsidies to "protected" local industries at the expense of citizens, and without the knowledge of the latter.

There may also be a desire not just to protect certain sectors of the economy, but, for example, to stimulate the production of certain goods or products. For example, if the production of machine tools is stimulated, then each enterprise producing them will be given certain tax privileges. Of course, this may encourage some enterprises to switch to machine tools, but what will be the cost of such an incentive? If we assume the existence of a balanced budget, then the revenues that machine tool manufacturers should have paid must be provided by someone else, that is, other taxpayers will be forced to pay more to the budget. In this case, all other taxpayers will be effectively forced to provide subsidies to machine tool manufacturers, whether they are willing to do so or not.

If the state seeks to stimulate investment, then this goal can be achieved by taxing consumption and providing tax incentives to investors. At the same time, the funds that taxpayers spend, say, for their own needs, could be taxed, and the funds saved or invested could be exempted from taxation. Of course, this will contribute to savings and investment. However, this will also lead to an increase in the tax burden on that part of the population that will not have the means to invest. This approach could even lead to an inversely proportional distribution of the tax burden: the more funds a taxpayer has for investment, the smaller the relative part of the tax burden on such a person will be.

The state may seek to provide free education, medical care; provide assistance to youth and pensioners, etc. In other words, the Government is expected to provide high level life of the entire population. This can be achieved through a more progressive tax system, whereby high-net-worth individuals pay tax on income at high, almost confiscatory, tax rates of 80 to 90 percent. This approach redistributes income in favor of the less wealthy segments of the population. However, it can also lead to a reduction in innovative projects and investment activities, since the monetary results of such activities, if successful, will be taxed at higher rates - from 80 to 90 percent.

If the main goal of the tax system is defined as revenue generation and structured accordingly, then there will be no hidden tax subsidies and there will be no vicissitudes in the distribution of the tax burden, examples of which were given above.

The tax system should be neutral.

The principle of tax neutrality means that investment, commercial and economic decisions must be made regardless of the tax outcome of such decisions. For example, an investor wants to make an investment. Where exactly to invest money, he will decide only depending on the profitability of the investment, and not on the peculiarities of their taxation. The tax that an investor will pay should not depend on whether the investor has invested money in shares, real estate or personal property. The tax results of the investors' decisions in these cases should be the same.

It is obvious that the turnover tax does not correspond to this principle. The entrepreneur should be able to choose the form of his own business, regardless of the tax results of his choice. Thus, in the case of a vertically integrated enterprise that uses separate units at each stage of the production process, the turnover tax will be significantly higher than in the case when all stages of the production process are carried out in one enterprise. Therefore, under the conditions of application of the turnover tax, the entrepreneur will be forced to decide on the functioning of one enterprise, instead of several separate ones, even if the latter decision would have purely production advantages.

The need to expand the tax base.

Of course, if all public expenditures are divided among 10 entities, then each of them will pay more than if such expenditures are divided equally between 20 entities. If 20 individuals pay taxes that are even lower than those paid by each of the 10 individuals, then the total tax revenue may still be higher. So, for example, one of the reasons why payroll taxes in Ukraine are still above the desired level is that relatively few people pay these charges. The latter is also the reason for the unsatisfactory level of tax revenues to the budget. A twofold solution to this problem can be proposed. First of all, it is necessary to attract as many taxpayers as possible from the shadow to the official economy and introduce a sufficient number of different taxes so that each working member of society pays his share of taxes to finance the corresponding government spending. To start this process, the tax pressure on existing taxpayers should be reduced, which is achieved by expanding the tax base. The expansion of the tax base is carried out by increasing the number of taxpayers and introducing the required number of taxes in the tax system. Thus, personal income tax should be collected not only from persons who work and receive a salary, but also from investors, including those who invest in different categories of property.

Provided that a sufficient number of complementary taxes are introduced into the tax system, the total tax burden is distributed among all these taxes, since no single tax is able to provide all or most of the budget revenues. Personal income tax must also be paid by persons who are not subject to corporate income tax, and value added tax may be levied on certain persons who are not liable to pay personal income tax and corporate income tax. The same can be said about the property tax or excise tax. Therefore, all these taxes will be present in an efficient tax system.

The tax system must be fair.

Nothing is more conducive to avoiding the formal tax system than the feeling of being treated unfairly. This situation often arises when tax laws are used to achieve other goals than to ensure proper revenues to the budget. An example of this would be the exemption from taxation of certain enterprises in a certain sector of the economy. So, for example, it would be possible to introduce a norm when enterprises with more than 30 percent of investments are foreign are exempt from paying tax. In this case, other enterprises in the industry will consider that the exempted enterprises have simply been given a specific advantage.

This provision can also be clearly demonstrated by the example of personal income tax. Suppose that one of two citizens with the same income and the same number of family members decided to rent a house, and the second decided to buy a house, having received a mortgage loan. Suppose that the rent of one and the payments for the loan of the second are the same. If the tax system provides for the possibility of reducing the tax liability by the amount of interest on a mortgage loan and does not provide for such discounts in the case of rent, then the tenant will be forced to pay more tax than the one who bought the house on credit, although he will pay the same amount for housing. The situation can be somewhat corrected if the homeowner pays property tax. However, the landlord - the owner of the property - can include this tax in the amount of the rent. Therefore, the correct solution here would be to not apply a tax credit on the interest that is paid on a mortgage loan.

The tax system cannot be discriminatory in relation to
to some taxpayers and give advantages to others.

It is clear that a taxpayer who has not been granted such benefits as another taxpayer will be dissatisfied with the taxation system. The same will take place in the case of not one, but a category of taxpayers. Providing certain tax benefits to some taxpayers may result in other taxpayers being forced to pay more.

For example, the Government is trying to stimulate housing construction. To this end, changes are being made to the tax legislation, according to which owners of new residential buildings will be able to apply the accelerated depreciation method and make depreciation charges faster than other owners of any residential, industrial or commercial buildings. In this case, in fact, a subsidy is provided to the owners of new residential buildings. If the owners of old residential buildings find out that such a subsidy is hidden somewhere in the tax legislation, then this will not make it easier for them. However, if we consider the tax system as a tool for ensuring tax revenues to the budget, it will not be clear why the owners of new residential buildings should be given an advantage in depreciation?

The tax system should be progressive.

Some types of taxes are regressive in nature. Real estate tax, sales tax (value added tax), excise tax and duty are determined in such a way that their amount does not depend on the level of solvency of the taxpayer, although by chance such a dependence may occur. Therefore, among the persons who must pay such taxes, there can be both wealthy and less wealthy people. In this context, taxes, which are set according to the amount of profit or value, provide an opportunity to equalize the tax burden and make the overall tax system more progressive.

Why, in fact, the tax system should be progressive? Many arguments have been made for and against this provision. Naturally, the same amount or even tax rate, in terms of economic results, depends on the level of income or wealth of the taxpayer. The lower the level of income, the less money remains after paying taxes and other obligatory payments. When it comes to choosing between paying tax and having to repair a pair of worn-out shoes, making a choice in favor of paying to the budget will be more difficult than in the case of purchasing an eighth pair of shoes. In addition, the progressive tax system allows for higher tax rates for high-income individuals that would not be possible for middle- or low-income individuals (impossible, as it would force insolvent taxpayers to choose between paying tax and acquiring the bare necessities). Finally, the tax-free minimum and increase in tax rates should be set in such a way that after paying taxes, there will be enough funds for the most necessary things. People should not be put before a choice - to pay taxes or buy food.

The tax system should encourage investment,
economic development,
competitiveness and employment

The tax system cannot promote investment, economic development, competitiveness and employment if the tax rates are so high that they do not achieve an adequate level of profitability. High tax rates can scare away even the most optimistic businessman. In addition, too high rates prolong the life of the shadow sector of the economy. If, by expanding the tax base, it is possible to reduce tax rates, then the tax system will become more attractive to investors.

However, there are other important aspects of the tax system on which investments will depend. If the investor sells or otherwise disposes of the investee, he should be given the opportunity to return the invested funds without taxation. That is, the investor must pay tax only on the profits received. For the purpose of calculating such profits, the following should be taken into account as expenses: the amount of real estate tax, excise duty, customs duty, sales tax (value added tax) that were paid by the taxpayer.

In addition, investment profits would be better taxed at lower rates. However, such an approach, which favors investment returns in taxation, should be used with great caution (if at all), as those who profit from the work performed or from the services provided may not agree with this.

The tax system should be similar to the systems that exist in most other countries, as foreign investors would like to be taxed under the system they are familiar with. The introduction of such a system would also allow domestic enterprises to compete more effectively in other countries.

Here again, it should be remembered that in the event of the introduction of a turnover tax, domestic enterprises operating in a foreign market will be in a less favorable position, since their competitors will not pay such a tax. Investors will not like it either, as they are not familiar with this tax.

The tax system in Ukraine should be stable and predictable.

With regard to this issue, there is no need for a lengthy discussion. If there is one thing that taxpayers dislike even more than paying taxes, it is the sudden introduction of one or more new taxes or a significant change in the tax system somewhere in the middle of the tax period. Too high taxes are already a problem in themselves, but if we add the lack of opportunity for entrepreneurs to plan their activities, then we will create the conditions for a potential disaster. Both physical and legal entities- taxpayers should be able to foresee the results of their own actions within the framework of tax laws. This is necessary to know, for example, in order to decide when and how to carry out certain operations. If there is no such certainty, then many operations will not be carried out at all.

No person, especially an entrepreneur or investor, has the desire to play "guessing" games with the Government. It is hard enough to earn money even without guessing what exactly the Government is going to introduce.

Different tax laws must be mutually consistent.

One of the main needs in the creation of the Tax Code is the need to ensure harmony and consistency between different tax laws. But even without the Tax Code, it is necessary to use the same and consistent terms and concepts in different laws, for example, in the law on value added tax or on taxation of corporate profits. For example, such concepts as "inventory", "production costs" should mean the same thing in all laws. Otherwise, it will be just a trap for payers if the term and concept have different meanings in different laws. In addition, procedures for the enforcement of tax laws should be consistent and consistent with each other. Enforcement procedures should not be allowed to depend on what kind of tax is being paid. Administrative procedures and generally the administration of all taxes should be regulated by a single law. Taxpayers and tax officials should not be forced to follow different administrative procedures depending on the type of particular tax. The more similar administrative procedures are, the faster they will be followed.

The tax system should be as simple and clear as possible.

The tax system affects the daily life of taxpayers in many ways, including, for example, the assessment of taxes on wages, the assessment of tax on the value of real estate and the payment of this tax on the sale of real estate. In many cases, it is the taxpayer who first determines whether he or she should pay tax on a particular transaction. Such a definition is then checked by employees of the tax administration. Undoubtedly, the simpler and clearer the tax laws are, the easier it will be for the taxpayer, and in case of an error, for the tax inspector to make the right decision.

One can object to this. Since relations between people in society are complex, therefore, the tax legislation that should be applied in relations between people should also reflect this complexity in a certain way. Often, during the development of draft tax legislation, a choice arises - to make the tax law more detailed and complicated (and therefore more adequate) or to make it simple (and therefore not always fair). However, at the beginning of the development of tax legislation, it is desirable to introduce as simple laws as possible. It will be possible to make them more detailed and complicated only after taxpayers and employees of tax administrations acquire the necessary experience in observing and enforcing tax legislation.

The ideas of the previous paragraph can be illustrated as follows. Let's say that the taxpayer owns a residential building that was destroyed in a fire, and its value was greater than the amount that the taxpayer spent on acquiring the house and improving it. The taxpayer insured the house according to its value. Insurance Company paid the taxpayer compensation for the loss from the fire. Because the amount received from the insurance company is greater than the amount invested by the taxpayer in that house, the owner of the house receives an income, which is measured as the difference between the insurance compensation and the amount of investment. Therefore, such income could be included in the taxable income of the taxpayer. But the taxpayer may want to use insurance compensation to rebuild the home. To deal with this situation, we could complicate the law and exempt the owner of such a house from paying tax if he reinvests the funds received from insurance to restore the house. If we follow this path, then we will be forced to determine how soon after receiving insurance, the home owner must spend it on home repairs in order to avoid paying tax. What to do when the taxpayer tried to renovate the house within the period established in the tax law, but some obstacle prevented him from doing so? This situation should also be provided for in the law, which is becoming more and more complex. And if the house can no longer be restored? Should the owner be exempt from paying tax on income from the amount of insurance compensation if the latter is used to build a new home? And if this new house will be built in another area? Should it be allowed, or should it be banned? And if the owner buys a new house for commercial purposes with the money received from the insurance company? That is, maybe it would be good to provide in the law for exemption from taxation of funds received from the insurance company, if the latter are used to repair or purchase new housing? But such a solution can complicate the law so much that its benefits fade into the background. Therefore, at the initial stage, one could simply say that such income should be taxed, and not at all consider what needs it (income) will be used for. If the tax rate is not too high, this will not have a significant negative impact on the replacement of the premises by the taxpayer.

The administration of the tax system must be fair and honest.

The requirements that an effective tax system must meet can be divided into two groups. The first is the need to ensure a balance between the rights and obligations of the tax administration and the rights and obligations of taxpayers. The tax administration should be given all the necessary powers to effectively administer the tax system. At the same time, taxpayers must be reliably protected from abuse by tax administration employees. The second tax administration should ensure fair and just administration of the tax system and act exactly as an administrator. Require banks to comply leading role in the field of tax collection, this is a very serious shortcoming, which can be clearly seen in the example of the turnover tax. Banks should perform their functions, and not collect taxes. Ukraine really needs a developed banking system, the creation of which may be hampered if banks are assigned the functions of collecting taxes.

The tax administration should have all the necessary powers to ensure the effective collection of taxes. Taxpayers should have the right to appeal against a decision of the tax administration that they consider to be erroneous. The tax administration should have the right to seize the account of a debtor taxpayer and collect funds from him to pay off the debt by notifying the taxpayer of such actions by sending him a tax warning (which the taxpayer can appeal in court), unless there is reason to believe that he will immediately withdraw all money from your account. The tax administration must have full information about the taxpayer necessary to ensure compliance with tax laws, and taxpayers must have confidence that this information will be protected as confidential. The tax administration should have the right to receive information about the taxpayer from him and from third parties. At the same time, taxpayers and third parties must be sure that the authorities entitled to receive such information use this right only in connection with a tax necessity.

No matter how well designed the laws in the tax system are, the system will not work if its administration is not fair and just. In this regard, the State Tax Administration of Ukraine has achieved significant success in recent years, but there is still work to be done. The State Tax Administration of Ukraine must be absolutely objective in interpreting and enforcing tax laws. An objective interpretation of the law, and not one that provides the maximum amount of tax assessed, is what should be striven for first of all.

Taxpayers in a similar position should be taxed equally. With regard to the State Tax Administration of Ukraine, there should be no discrimination against certain taxpayers. It is necessary to continue improving the system of education of taxpayers and make taxation procedures more convenient for them. The more a taxpayer knows about the taxes he must pay, the more likely he is to pay the entire amount of tax in full and on time. The more transparent the system of administration of tax legislation, the more respect it will enjoy.

As already mentioned, a good tax system is a neutral system that does not influence the economic, investment and commercial decisions of taxpayers. The same should be said about the actions of the tax administration in relation to an honest taxpayer. Intervention in the affairs of the taxpayer by the tax administration should be minimal. The tax administration must treat taxpayers with respect and expect respectful treatment from them.

There is not a single tax system in the world that would meet all of the above requirements. Many existing tax systems approach this, and the more fully these requirements are met, the better such a tax system.

The main reason why the above requirements are nowhere fully met is the fact that tax legislation, like any other legislation, is the product of a political process. And politics, among other things, is the art of compromise and marketing. Even if a certain norm is far from ideal, but there are buyers for it, then one way or another it will find its way to the tax system. And although some members of, say, the Union of Entrepreneurs, would agree that it is desirable to have a tax system that puts all sections of society and sectors on the same footing, none of them would object to benefits for themselves. Undoubtedly, in some cases in the life of Ukraine, the provision of "targeted" benefits can be at the same time an appropriate political decision. However, in such a case, when benefits are granted, the question should be answered: is the benefit from the introduction of such a benefit higher than the importance of observing the principle itself, according to which there should be no place in the tax system for any special benefits?

What then is the importance of defining the principles of an optimal tax system? It's that defining these principles allows you to "test" any proposed tax system or bill and determine whether it's appropriate or not. The definition of these principles will require the presentation of more serious arguments to show that the application of the proposed deviations from general principles taxation will bring greater benefits to the state than compliance with the fundamental principles of taxation.

If we check each of the four draft Tax Code, which are under consideration in the Verkhovna Rada, for compliance with certain principles of building an effective tax system, it becomes clear that the draft law of the Government is closest to compliance with these principles. After careful revision, this project can be further improved. It is probably impossible to make it ideal, since ideal tax systems do not exist at all. However, this project may become the best Tax Code in Ukraine today.

Why can the tax system that best meets the requirements of an optimal tax system be called "the best"? Because such a system would provide a reasonable and fair way of tax revenue needed by the state to fulfill its obligations to society. In general, the design of the tax system will have little effect on public approval (or disapproval) of government policy. But the construction of the tax system will depend on the availability of the proper amount of tax revenue needed to finance areas such as health care, education, and so on.

The effectiveness of the tax system will significantly depend on its acceptance by Ukrainian taxpayers. Even under the condition high efficiency and effectiveness The State Tax Administration will only be able to audit a small proportion of the total number of taxpayers. If the majority of taxpayers do not respect the tax system, then it will not be able to fulfill its main function generate income tax funds to the budget. The relevance of the above optimal tax system lies in the fact that it provides a reasonable and fair way to attract the necessary tax revenues. Because such a system is understandable and fair, it must be respected by taxpayers. If so, then such a system of taxation would have a good chance of providing the necessary level of tax revenue. And, conversely, if taxpayers do not respect the tax system, it will be impossible to provide the necessary tax revenues to the budget.