Tax system

The tax system is a set of state payments that are levied on the territory of a certain state in accordance with the established procedure, using taxation methods, through special bodies.

The tax system includes: types of taxes, their payers, laws regulating tax relations, as well as state power, which controls the timely payment.

The tax system of Russia, like some other countries, includes federal taxes, regional and local. Federal payments include fees paid under uniform standards and rates throughout the state (unified social tax, excise, water tax, value added tax , etc.). Regional taxes - payments that are regulated by the bodies of the subjects of the Russian Federation (transport tax, etc.). Local taxes - those payments that are established by the provisional authorities of municipalities and are mandatory for payment on their territory (for example, land tax).

On the territory of Russia, the tax system operates in four special regimes. So, the simplified system of taxation, agricultural tax, a single tax on joint income and a special regime that applies when implementing special production sharing agreements operate.

In accordance with the norms of the Tax Code, taxpayers are individuals or organizations that are required to pay all relevant fees and charges. The tax system of the state also includes the existence of tax agents - persons who are charged with calculating all payments from taxpayers and transferring them to the budget system of the country.

If we are talking about the legislative framework, we should recall the Federal Law of Russia "On the Basics of the Tax System". The entire tax system, starting in 1992, was based on it. This regulatory document established a list of taxes, duties and charges that are subject to transfer to the budget of Russia. In addition, this law determined the duties and rights of taxpayers and, respectively, tax authorities.

Later, the Tax Code of the Russian Federation was introduced, which defines the basic concepts and regulates tax relations in the state. At the moment it is the main normative document regulating the tax system.

The main federal body that performs functions to control compliance with the current legislation is the Federal Tax Service (an abbreviation of the Federal Tax Service). This body also monitors the completeness and correctness of the calculation of payments, as well as the timeliness of their introduction into budgets of different levels. The Federal Tax Service is obliged to monitor the turnover and production of tobacco products and comply with the currency legislation of the Russian Federation. Of course, the tax system of the state is not based on one FTS: there are a number of territorial bodies that interact with the regulation and control of taxation.

Thus, the tax system is called the form of manifestation of tax relations between citizens and the state; One of the most effective instruments of public policy.

The taxation system in Russia, like the tax system of foreign countries, is changing rapidly due to changes in economic, political and social requirements. Change not only the systems, but also the functions that they perform. In our time, taxes are no longer a simple tool for replenishing the state budget, but the most important means of regulating the country's economy, which affects the structure of the state, its development and conditions of existence.