Tax revenues of the federal budget, their essence and significance

Became notorious the word "taxes", terrifies many payers from the sphere of large and small businesses. But at the same time, tax revenues of the federal budget - this is today the main source of replenishment of the state treasury at the federal and regional levels. The tax burden, a heavy burden falls on the shoulders of small businesses, which makes it more vulnerable and defenseless in an open economic space.

According to leading economic analysts, representatives of the Ministry of Economic Development of the Russian Federation it is time to examine in detail the tax rates that are set for the developing business. Otherwise, some promising business projects will simply fly into the urn. Unfortunately, for most modern taxpayers, the Russian government's policy for today has a clear vector aimed at increasing fees to replenish the treasury. Tax revenues of the federal budget play a decisive role in the formation of its expenditure items, in the context of each individual time interval. These taxes include charges established by the Tax Code, which are levied on an obligatory basis throughout the country. Tax revenues of the budget, like many economic indicators, are subject to planning in the short and long term. After drawing up such planned forecasts, an approximate budget is formed in its expenditure part. The level of such indicator as the tax revenues of the federal budget is annually discussed and ratified by the government of the Russian Federation.

Taxes are levied on the federal level in accordance with the regulations determined on a legislative basis. As a rule, the lion's share of such revenues is subsidies, which are transferred to the federal treasury in the established amount. This principle of taxation underlies the tax policy of the vast majority of developed countries. As practice shows, such a system is effective and has approving reviews, especially in cases where the size of subsidies is set individually for each region, based on the level of its financial and economic development. This approach allows you to breathe relatively easily the nascent business and contributes to its further development. In the budgets of each individual subject of the Russian Federation, federal taxes are credited according to the current regulations, which are established by the federal budget law. The tax revenues of the federal budget depend on the size of the tax rates established by the subjects of the federation. The main taxes designed to replenish the state treasury include: excise duties on alcohol and tobacco products, corporate income tax, excises for fuel for cars, value added tax and many others. This list can be continued for quite some time, which does not add optimism to the payers of these taxes. The need for a state institution in taxes is natural, since any social or economic education must be nourished and tax collections are designed to fill this gap. The history of the origin of taxes has quite ancient roots and originates approximately from the moment of the birth of the state itself.

The tax on imputed income is mandatory for categories of payers carrying out activities that are related to the established list of legislations. This tax can be applied in relation to activities such as the provision of services of domestic nature, the provision of services in the field of veterinary services, repair and maintenance of cars and others.