Taxes and tax system as a problem of state policy

Today, it is impossible to imagine any economic system in which significant attention is not paid to taxes.

The role of taxes in the modern economic system is very great. Taxes and the tax system not only act as the main forming part of the budget, but also are a powerful tool for stimulating the development of the economy along an innovative path. In addition, the tax system performs both traditional functions - regulates the social sphere, participates in the redistribution of national wealth. And this influence of the tax system is constantly growing.

Today, the system of taxes and duties of the Russian Federation has significantly increased its role, which is due to the development and expansion of the non-state sector of the economy.

The tax is a mandatory payment of a gratuitous nature, which is collected from an organization or from an individual in the form of a part of the money that the latter owned by ownership or economic management.

The character of gratuitousness in this case means that the payment itself does not imply a reciprocal obligation on the part of the state, thus virtually any tax system is arranged. Types of taxes that exist in a particular state are determined by many circumstances, and these circumstances can be both long-term and short-term, making the tax system a dynamic mechanism.

However, with all of its changes, one parameter always remains constant - taxes and the tax system are always correlated with the state compulsion to receive them.

In the modern tax legislation of Russia there are the following basic concepts: tax and levy. Their difference is determined by objective and procedural factors. Under the collection, as a rule, it is customary to understand the contribution, which requires the fulfillment of certain response actions in the interests of the payer. The tax, as already noted, is not a target ratio, and therefore acts as a means of direct replenishment of the budget.

Tax regulation presupposes an effective impact on the interests of taxpayers, and on the interests of property. Some researchers consider the emergence of private property as the determining condition for the appearance of such a phenomenon as taxes and the tax system. Emphasizing the principle of this issue, I. Gorsky calls the need for private property as the first, fundamental principle of taxation, formulated by A. Smith. Marxist ideas about the withering away of the state led to the actual destruction of full-fledged tax relations during the life of a whole generation in our country.

The established quasinologists were actually additions to regulated prices in a rigidly determined system of relations with the administrative-command management. On the basis of directive plans, the quantity of products was predetermined in advance. The output in a closed economy was correlated with consumption. The turnover tax, as a rule, was set for the final consumption products, taking into account the individual characteristics of the goods, and differed in the variety of rates that did not affect either production or consumption. Excises did not differ much from the turnover tax - except that a group of taxable goods. The profit tax was paid to the state revenue in the form of withdrawal of the free surplus of income over expenditure of enterprises; Personal privileges and deferrals for its payment were granted. "Perestroika", which began in the late 1980s, implied, first and foremost, changes in property relations. However, even today the existing taxes and the tax system reflect the inadequacy of tax relations in the conditions of state property. Civil legislation that defines the concept of property, establishes that, as the owner of all property of unitary enterprises, the state has the right to dispose of this property at its discretion. The application of tax legislation to such enterprises is more statistical than economic significance. Thus, the task of the adopted tax policy measures is to ensure parity of interests, both the owner of income and the entity that has income based on other proprietary rights, than the property right, on the one hand, and the state withdrawing a certain part of such income , On the other hand, to focus society's resources on the priorities of economic and social development.

The most important feature of the modern world economic system is the intensive involvement in the economic turnover of intellectual property (OIS). The basis for the distribution of a specific product - the results of intellectual activity - in the world market is a developed patent system, copyright protection, active licensing policies of companies.