Principles and functions of taxation

отражают его социальное назначение. The principles and functions of taxation reflect his social purpose. It acts as a tool for the cost redistribution of income. формируют совокупность средств, используя которые власть поддерживает баланс между бюджетными поступлениями и затратами. At the same time, at the practical level, the principles and functions of taxation form the totality of means by which the authorities maintain a balance between budget revenues and expenditures. All these properties are the subject of research by many financiers. Let's consider further what tasks the taxation performs . . Functions, types of taxes will also be described in the article .

general characteristics

Taxation is an exemption of material values, which is based on power subordination. It can be expressed in different forms. In some cases, taxation is accompanied by the use of force. However, as a rule, withdrawal is the result of a consensus between subordinates and power subjects in exchange for some preferences received first from the second. Speaking about the state structure, taxation acts as the basis for financing its activities. It is carried out at the expense of the funds of entities that recognize power and accept its protection.

Remuneration and voluntariness

In fact, taxation is part of the relationship between power and subordinate entities. At the same time, it is incorrect to talk about his gratuitousness and coercion. The latter acts as a compulsion to perform a certain duty. Forcedness depends on the nature of the relationship. However, in any case, the performance of the duty is not gratuitous. For example, a vassal pays tribute to his patron. In part, this is a forced action. However, it is always onerous. In return, the patron is obliged not to violate or even defend the interests of the vassal. In this case, the latter often chooses a powerful subject quite consciously, that is, voluntarily agrees to pay. If we talk about the modern state structure, taxation appears as a set of similar relationships. In them, the entity, paying a fixed amount, ensures the fulfillment of the obligations accepted by the authorities. In other words, taxation is the subject of a definite agreement between the state and the population. Subordination is of secondary importance. This is due to the fact that the subject can independently choose the power and hand him the appropriate authority.

Fiscal function of taxation

Fiscus in Latin means "basket" literally. In ancient Rome, a military cassette was called a fisk. It kept money for delivery. At the end of the 1st c. BC. E. This term was used to refer to the private treasury of the emperor. It was administered by officials and replenished with revenues from the provinces. In the IV century. N. E. The common state center of the empire was called the fisque. Here receipts of different kinds flowed, here the means were distributed. заключается в мобилизации и формировании финансов властных структур. The main function of taxation is to mobilize and form the finance of power structures. It provides the accumulation of funds in the budget for the implementation of various programs. можно называть производными от нее. All other functions of the taxation system can be called derivatives of it.

Social challenge

заключается в перераспределении общественных поступлений между разными категориями субъектов. This function of state taxation is the redistribution of public revenues between different categories of subjects. Through this task, social balance is maintained. изменяется соотношение между поступлениями отдельных групп населения для сглаживания между ними неравенства. Due to the distributive function of taxation , the ratio between the income of certain groups of the population is changed to smooth out the inequalities between them. This opinion is supported by various experts, among whom, for example, Professor Khodov.

Implementation

обеспечивается посредством передачи средств в пользу незащищенных, более слабых граждан. The implementation of the social taxation function is ensured through the transfer of funds in favor of unprotected, weaker citizens. This is achieved by placing a burden on strong categories of individuals. As the Swedish financier Eklund points out, most of the production and services are financed from taxes, and are distributed almost always free of charge among the population. This, in particular, concerns education, medicine, education of children and some other spheres. The goal in this case is to ensure a more or less even distribution of assets. Accordingly, funds are withdrawn from some entities and transferred to others. можно привести акцизы. As an example of the implementation of this function of taxation , excises can be cited. They are installed on certain types of goods, luxury goods. In a number of socially-oriented countries (for example, in Switzerland, Norway, Sweden), it is recognized on an official level that taxes act as a payment of high-yielding entities less solvent for stability in the social situation.

Regulatory task

высказался в свое время Джон Кейнс. This function of taxation was expressed at one time by John Keynes. He believed that the compulsory payments established by the authorities exist solely for regulating relations in the national economic complex. . In this regard, the economic function of taxation is manifested. Moreover, it can be stimulating, reproductive or destimulating. Let's consider them separately.

Stimulation

It is aimed at supporting certain economic processes. Stimulation is carried out through benefits and indulgences. проявляются таким образом, чтобы обеспечить надлежащие условия работы предприятиям, на которых заняты инвалиды, организациям, осуществляющим капвложения в производство, благотворительную деятельность, сельское хозяйство и пр. Для этих и некоторых других объединений устанавливаются специальные льготы, "каникулы" и прочие преимущества. Currently, the functions of taxes and the principles of taxation are manifested in such a way as to ensure proper working conditions for enterprises employing people with disabilities, organizations that invest in production, charitable activities, agriculture, etc. For these and some other associations special privileges are established, Vacation "and other benefits.

Dethrimulation

It, on the contrary, is directed on formation of obstacles for development of those or other processes. For example, the state applies protectionist measures and establishes high import duties. Obstacles can also be created for internal actors. For example, for casino owners, there is an increased tax rate on profits.

Contradictions

As Gorskii notes, the regulatory and fiscal functions are opposed to each other. At the same time they are in themselves very contradictory. For example, a fiscal element has a stabilizing value when it involves a reduction in the tax burden. This can only be done by redistributing the burden between payers. This, in turn, requires consideration of the regulatory instruments of withdrawal. At the same time, the tax is not aimed at destroying its basis. It exists to receive assets and can not destroy the source of their receipt. The tax is not intended for confiscation, prohibition, restriction or punishment. In particular, the introduction of import duties is conditioned by protectionist policies, and high rates for gambling are related to the solvency of entities, and not the desire to eliminate this field of activity.

Features of regulation

According to some experts, the role of tax mechanisms in the sphere of economic management is somewhat exaggerated. Some authors believe that the compulsory budgetary allocations established by the authorities are practically the only regulator of all financial and economic processes in the country. But the development of certain economic spheres is subject to its own laws. At the same time, a modest role is assigned to allocations to the budget. In this sense, you can fully agree with Pepelyaev, who believes that in modern conditions, the tax is established to generate income to the treasury. Accordingly, the impact that is on the payer to obtain a particular result, can not act as its main goal. If some deductions do only a regulatory function, without a fiscal component, then, strictly speaking, they cease to be taxes.

Practical difficulties

The stimulating function of taxation, according to some experts, affects economic behavior indirectly, indirectly, through individual motivational aspects. The established obligation to deduct a certain amount to the budget does not activate the desire to earn. The tax is only a part of the profit received. If the business is initially inefficient, then no allowances will help. For example, domestic agriculture has always been given a variety of benefits for almost all payments. However, this did not contribute to the progress and prosperity of the agricultural sector. It will not result in stimulating investment in isolation from other economic factors. This is due to the fact that the investment of funds is conditioned not by tax benefits, but by the needs of production, by the needs for expanding business. In this regard, Potapov's statement that the tax stimulator is a secondary mechanism can be considered justified.

Negative consequences

The regulating function of taxation acts directly and immediately with a disincentive approach. There is no doubt about the truthfulness of the assertion that all that the burden is imposed on is diminishing. High tax rates always entail a production decline due to loss of efficiency. In particular, the overwhelming burden in the 1930s led to the liquidation of the peasantry in just a few years. More recently, after the introduction of a 70 percent rate of deduction from profits from activities related to video shows, video shows disappeared. Distimulating imports by setting high import duties also leads to a sharp reduction in the receipt of goods.

Control

Using taxation, the state provides supervision over financial and economic operations carried out by citizens and enterprises, monitors sources of income and expenditures of subjects. Monetary assessment of mandatory allocations to the budget allows you to quantify the indicators of profit with the country's needs for resources. Due to the control function of taxes (taxation), the authority receives information about the movement of cash flows. When analyzing data, it is necessary to adjust the budget policy.

Principles of taxation

They were first formulated by A. Smith. He introduced four key principles of taxation :

1. Equality and justice. This principle assumes that all citizens are required to participate in the formation of financial assets of the country in accordance with their incomes and opportunities.
2. Certainty. The tax payable must be clearly established. The population should understand at what time the deduction is to be made, in what size, in what way.
3. Economy. Each specific payment should be as efficient as possible. The economy is expressed in the minimal costs of the authorities to collect taxes and ensure the activities of the supervisory bodies.
4. Convenience. Taxes must be levied in such ways and at such a time as not to disrupt the habitual activities of the payers. This rule assumes simplification of the process of deduction, elimination of formalities.

Adam Smith did not just formulate, but also scientifically substantiated these provisions. He laid the foundation for the theoretical development of the basics of taxation.