The devil is in the details. Why the government is against a progressive tax. Topical issues of progressive taxation of income

Progressive taxation is understood as an increase in the effective tax rate with an increase in the taxable base. Progressive taxation is mainly used for taxing individuals (income tax).

In Russia, the first peculiar attempt to introduce progressive income taxation dates back to 1810. When the war with Napoleon exhausted the state budget and caused a sharp drop in the exchange rate of the paper ruble, the landowners were taxed; taxation began with 500 rubles. income and progressively increased to 10% of net income. After the end of the war with Napoleon, when the danger had passed and the military enthusiasm of the landlord class cooled down, revenues began to decline rapidly and in 1820 the tax was abolished.

By the beginning of the 20th century, a progressive income tax was introduced in many European countries. In the United States of America, progressive taxation was introduced in 1913.

In Russia, the income tax (according to the Prussian model) was established by the tsarist government on April 6, 1916, and was to come into force from 1917. But first the February Revolution and then the October Revolution intervened in the government's plans, and the income tax law did not actually come into effect.

Proportional (constant, flat tax rate) - everyone pays the same share of their income. At a tax rate of 10%, earning 20,000 rubles pays 2,000 rubles of tax, earning 40,000 rubles pays 4,000 rubles of tax. Flat-rate taxation is called proportional taxation because the tax is directly proportional to taxable income.

Progressive (that is, with an increasing tax rate) - higher incomes are subject to a higher tax rate.

It should be noted that taxation is not only a financial and economic phenomenon, but also a political one, therefore, certain class interests are always reflected in views on it. Proportional taxation is much more easily tolerated by the wealthy classes, as it eases the tax pressure as the object of taxation (taxable amounts) increases. Progressive taxation, on the other hand, affects the propertied classes much more sensitively and the more, the stronger the progression of taxation increases. That is why the propertied classes always oppose this method of taxation, and the financiers who defend their interests always find arguments against progressive taxation.

Until 1990, polynomial (polynomial) formulas were used to calculate tax rates in Germany.
In 1990, a new combined model was introduced, which greatly facilitated the calculation of taxes.

In this case, the scale of total annual income is divided into 5 zones and looks like this:

Zone 1 (zero zone): Income in this zone is not taxed.
zone 2 (linear): The starting tax rate is 14% and increases linearly to 24%.
zone 3 (linear): The tax rate in this zone increases as linearly as in the previous zone, but not as steeply, from 24% to 42%.
zone 4 (fixed): the tax rate in this zone is constant and fixed at 42%.
zone 5 (fixed): the tax rate in this zone is also constant and equal to 45%.

US income tax. Taxation in the USA
In the United States, federal personal income tax (PIT) rates are levied on a tiered basis and, as of 2014, start at 10% and top out at 39.6%. The limits of the levels of taxation depend on the family status of the taxpayer. There are the following categories: one (single) subject, married couple and single parent. In the case of a married couple, a joint tax return is filed. This category also includes a widow or widower who receives a pension for her husband or wife (pensions are also taxed). In addition to the federal tax, each state levies an additional tax. As a result, the total tax can reach 50%.

Australia 4 steps, non-taxable minimum 18000, Max rate at 180000.
19; 32,5; 37; 45 %.

Often the calculation occurs in steps. That is, the income for the year is taken from it, the non-taxable amount is deducted, then the amount taxable at the first rate is taken, and so on until the entire amount is deducted, if the income is very large, the entire balance is considered at 42-45%.

On the plus side, I see an increase in tax revenues, exemption from taxes for the very poor. Again, if taxes do not suit you, you can go to do business abroad. It turns out that in Russia it is profitable to be rich, but it is difficult to become one)
Of the minuses, I see that Depardieu will leave us (

The article deals with the issue of introducing a progressive taxation system in the Russian Federation. According to most Western experts, an effective taxation system should be in the form in which a larger object of taxation corresponds to a higher level of tax rates, i.e. be progressive. Domestic experts in the field of economics, understanding the complexity of introducing a progressive tax into our taxation system, noticed the contradictory nature and considered the progressive scale, both positively and negatively. The purpose of the article is to show not only that a progressive tax gives impetus to development, significant economic profitability, and brings social inequality to reasonable proportions. But also the fact that there is a high probability of an increase in shadow incomes, an increase in unemployment, a decrease in material incentives, and one should not forget that the introduction of a progressive tax requires considerable implementation costs. The models of taxation proposed today by researchers in the field of economics are not ideal, but there is confidence that, based on the experience of other countries and taking into account the peculiarities of the domestic economy, as a result, the right decision will be made regarding the tax policy of the state, which will be the most acceptable.

progressive taxation

progressive tax

1. Tax Code of the Russian Federation of July 31, 1998 No. 146-FZ [Electronic resource]. URL: http://www.consultant.ru/document/ (accessed 02.22.2017)

2. Keynes, J.M. General theory of employment, interest and money. Translation from English. - M.: "Progress", 1978. - 298 p.

3. Mironova, E.P. Tax law: Dictionary of basic terms and concepts / E. P. Mironova. - Novosibirsk, 2016. - 8 p.

4. Skakunova, A.A. Problems of Russia's integration into the world economy / A.A. Skakunova. - Izvestiya OrelGTU. Series Economic and Humanitarian Sciences, 2009. - No. 1. - P. 18-21.

5. Science today: problems and development prospects [Text]: materials of the international scientific and practical conference, Vologda, November 30, 2016: in 2 parts. Part 2. - Vologda: Marker LLC, 2016. - 184 p.

6. Russia in the 21st century: global challenges and development prospects [Text]: plenary reports / Proceedings of the Third International Forum. Moscow, October 21-22, 2014 Ed. corresponding member RAS V.A. Tsvetkova. - M.: IPR RAN, 2014. - 242 p.

7. History of personal income tax in Russia [Electronic resource]. URL: http://www.garant.ru/infografika/ (accessed 02.22.2017)

8. At the RSPP congress, Putin advised not to make government discussions about tax changes public [Electronic resource]. URL: http://www.newsru.com/russia/ (accessed 03/31/2017)

9. Deferred payments. When taxes will be raised in Russia [Electronic resource]. URL: https://lenta.ru/articles/ (accessed 2.04.2017)

10. Tax increase threatens Russia with Maidan [Electronic resource]. URL: http://www.eg.ru/daily/ (accessed 01/17/2017)

At present, the introduction of a progressive taxation system is being widely discussed in Russia. For several years, the State Duma of the Russian Federation has been receiving a draft law “On Amendments to Chapter 23 of Part Two of the Tax Code of the Russian Federation”, which provides for the introduction of a progressive scale for personal income tax. "The system of taxation should be such a system in which a larger object of taxation corresponds to a higher level of tax rates" . This topic is relevant, since in the current realities the problem of income redistribution is more acute than ever. In addition, in the difficult economic situation in the country, additional revenues to the state budget are needed.

Progressive taxation is an increase in the effective rate with an increase in the taxable base. Progressive taxation is applied mainly in the taxation of individuals (income tax).

It was first introduced in the UK. This was done by Prime Minister William Pitt the Younger in December 1798. In our country, for the first time, they tried to introduce income progressive taxation in 1810 during military operations with French troops. The state budget under Napoleon became impoverished and the exchange rate of the paper ruble collapsed, for this reason the government imposed this tax on the landowners; taxation was applied from five hundred rubles of income and progressively rose to 10% of net profit. When the war with the French troops was over, revenues quickly decreased, then in 1820 this tax was canceled. But this was far from the only case of the introduction of a progressive taxation scale in the history of our state.

Even in Soviet Russia, during the years of the Civil War and the New Economic Policy, they wanted to enforce the law on income tax. According to the Prussian model, a document was created in Russia on April 6, 1916, the beginning of which was scheduled for 1917. But in connection with the revolution, the law on income tax did not work. After the adoption of a certain number of decrees, the purpose of which was to develop and supplement the "Regulations on Income Tax", on November 23, 1922, a decree was adopted and taxation was reformed.

Today, according to Article 224 of the Tax Code of the Russian Federation, the personal income tax is 13%. Part two of the Tax Code of the Russian Federation, which is still functioning to this day, came into force on January 1, 2001. The authors of this code believed that with the introduction of a flat taxation scale, tax collection would be simplified, there would be “white” salaries, and the attractiveness of our state for private investors would increase. This measure was planned for ten years. But as we see now, this system has not changed. Increasing tax collection today occurs mainly at the expense of citizens with lower income levels, which leads to a widening gap in the incomes of the richest and poorest segments of the population.

“In progressive taxation, as the tax base increases, the tax rate increases.” This makes it possible to obtain specific economic benefits (for example, an increase in tax revenues to the budget) and helps to relieve social tension in the country. In our country, most of the subjects of the federation are subsidized, so the growth of profits in regional budgets (due to raising the tax rate for a certain part of the population) would help their development. Regarding social tension, this topic is very topical for our country. Progressive taxation means supporting the population with low incomes by raising the tax rate for the population with high incomes.

Consider foreign experience. The progressive taxation scale is applied in Australia, Belgium, Great Britain, Germany, Denmark, Israel, Spain, Italy, Canada, China, Luxembourg, the Netherlands, Finland, France, USA, Sweden, Switzerland, South Africa and other countries. As you can see, the list is dominated by developed countries that dominate the global economy. The world community has long begun to take measures at the legislative level to develop a mechanism to avoid and eliminate double taxation and reduce the burden of tax liabilities.

The example of China, where the minimum income tax rate is 3% and the maximum rate is 45%, shows us that under conditions of progressive taxation, economic growth can continue even during the global financial crisis. Moreover, despite the fact that in terms of population this country is almost 10 times larger than the Russian Federation, China successfully copes with the task of tax administration of a progressive income tax that has 7 steps.

In France, the income tax rate scale is 6-step. It is reviewed and approved by the French Parliament every year (depending on the inflation rate, budget and economic situation in the country). Here, for example, is the income tax scale for individuals in France for 2014:

QF up to 6,011 euros per year: 0% tax

QF from EUR 6,012 to EUR 11,991 per annum: 5.5% tax rate

QF from €11,992 to €26,631 per annum: 14% tax rate

QF from EUR 26,632 to EUR 71,397 per annum: 30% tax rate

QF from €71,398 to €151,200 per annum: 41% tax rate

QF from 151,201 euros per year and above: tax rate of 45% (where an additional 3% of the so-called high income tax is added to 45% of income tax on incomes from 250,001 to 500,000 euros, and 4% on incomes above 500,000 euros ) .

But still the attitude to the progressive scale of taxation is contradictory. Officials advocate a flat taxation scale, believing that this will help to avoid fraud and bribery, tax evasion. Academicians of the Russian Academy of Sciences, on the contrary, in the report, which was devoted to the “Strategy-2020”, are favorable to progressive taxation, considering it one of the measures for the economic development of our country.

When considering the option of switching to a progressive tax scale, you need to understand the following nuances:

1. Raising taxes will inevitably lead to the concealment of income by taxpayers, which in turn will reduce the receipt of income in the budget. This is the main reason for using the flat scale. To overcome this problem, it is necessary to develop the legal culture of people and overcome legal nihilism.

2. Large taxpayers, as a rule, make a profit in the most developed regions of the state, this leads to an increase in the gap between the constituent entities of the Russian Federation when deducting taxes to this prosperous region. This problem can be solved by adopting the necessary laws that will enable the redistribution of funds.

3. Progressive taxation can be perceived as a punishment for wealthy citizens who have large profits. In my opinion, these statements are not entirely correct. Because the development of the middle class in our country is just taking place, and raising taxes will not allow the development of this stratum of society. As for large enterprises and individuals with large incomes, a progressive tax can be considered from a social point of view, that is, as helping the poor in society.

According to J.M. Keynes, who outlined the main provisions of his theory in the book "The General Theory of Employment, Interest and Money", a progressive tax system should stimulate the manufacturer to make risky investment decisions, giving only a positive effect. In addition, low taxes reduce revenues to the state treasury and thereby exacerbate economic instability.

Unlike Western scientists, our compatriots, such as A.N. Kudryashova, Kaznacheeva N.L., Lapov D.E. understanding the complexity of introducing a progressive tax into our taxation system, they noticed the contradictory nature and considered the progressive scale, both positively and negatively. But they all came to the same denominator: progressive taxation in the long run needs to be put in place in Russia.

These innovations are needed, but they should not be hasty and not well thought out and rely only on short-range political goals.

The introduction of a progressive scale of taxation in our country is very problematic. Having studied the OECD report, we see that in the near future an increase in taxes is inevitable in all states. But specifically in our country, the possibilities of increasing taxes are practically exhausted. Postponement by the Ministry of Finance for the umpteenth time the implementation of the property tax confirms this. But at the same time, now the Ministry of Finance proposes to increase the personal income tax rate from 13% to 15%. At the same time, 6-8 percentage points will go to the federal budget. Now the entire amount remains in the regions, making up a significant - more than a third - part of their income. One of the options for the Kudrin Center suggests an even higher rate - 17%. At the same time, the tax scale will remain flat. Millionaires and those who live on the average salary will pay the same.

In October 2013, another bill was submitted to the State Duma for consideration, providing for the introduction of a progressive income taxation scale. This time, the initiative was taken by the deputy of the State Duma from the Just Russia faction Oleg Nilov. The bill provides for the establishment of the following tax rates in relation to the annual amount of income (Figure 1):

Figure 1. Tax rates according to the bill from the Just Russia faction.

In March last year, the State Duma considered a bill according to which people with a salary of less than 40 thousand rubles a month should transfer to the state less than 13 percent, from 40 thousand - 13 percent, from 100 thousand - 16 percent. The positive effect for the budget was estimated at 400 billion rubles. In October, the Just Russia party proposed to tax incomes from 25 to 100 million rubles a year at 25 percent; 35 per cent would have to be paid by those who receive from 100 to 200 million; 50 percent - receiving more than 200 million. Not a single document has been approved by the lower house.

What is alarming is that instead of abandoning simple solutions, we are trying to simplify them even more. Based on world experience, we see that either the income tax scale or the rate of social contributions should be flat. In the event that we take income tax on a progressive scale, a decision must be made on what to do with insurance premiums. Otherwise, there will be a threat of unbalancing the pension system. “It is necessary to deal not with an increase in the tax on individuals, but with the transition to a progressive tax scale.”

So, we can conclude that the progressive taxation scale, like any other system, has its drawbacks and positive aspects. On the one hand, it gives impetus to development, significant economic profitability, and brings social inequality to reasonable proportions. On the other hand, there is a high probability of an increase in shadow incomes, an increase in unemployment, a decrease in material incentives, and one should not forget that the introduction of a progressive tax requires considerable implementation costs. It is possible that the taxation models proposed by legislators are not entirely ideal, but there is confidence that, based on the experience of other countries and taking into account the peculiarities of our economy, the right decision will be made as a result, which will be the most acceptable for citizens.

As President of the Russian Federation Vladimir Putin stated at the congress of the Russian Union of Industrialists and Entrepreneurs (RSPP), the task of the tax system is “not only to replenish the budget, it is designed to become one of the powerful tools to stimulate the development of the domestic economy and the social sphere, regions and municipalities.”

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Introduction

Taxes are a necessary link in economic relations in society since the emergence of the state. The development and change in the forms of government are always accompanied by the transformation of the tax system. In a modern civilized society, taxes are the main form of state revenue. In addition to this purely financial function, the tax mechanism is used for the economic impact of the state on social production, its dynamics and structure, on the state of scientific and technological progress.

Taxes are a powerful economic lever by which the state influences the market economy. The application of taxes is one of the economic methods of managing and ensuring the relationship of national interests with the commercial interests of entrepreneurs, enterprises, regardless of departmental subordination, forms of ownership and organizational and legal form of the enterprise. With the help of taxes, the relationship between entrepreneurs, enterprises of all forms of ownership with state and local budgets, with banks, as well as with higher organizations is determined. With the help of taxes, foreign economic activity is regulated, including the attraction of foreign investment, self-supporting income and profit of the enterprise are formed. In the context of the transition from administrative-directive methods of management to economic ones, the role and importance of taxes as a regulator of a market economy, encouragement and development of priority sectors of the national economy are sharply increasing.

Thus, the topic of taxes, and taxation in particular, will always remain relevant not only for government officials, but for direct taxpayers.

There are many tax systems, each with its own methods of taxation, its own tax bases, taxpayers and rates.

The subject of this course work is the progressive rate of taxation. The object of the study is the legislation of the Russian Federation, which regulates the procedure for taxation. taxation rate legislation

In this regard, the purpose of this course work is to justify the need to introduce a progressive tax rate, that is, direct recommendations for improving existing legislation.

To achieve this goal, it is necessary to solve the following tasks:

Consider the essence of the concept of the tax system;

Consider the historical background for the emergence of progressive taxation;

To study models of tax systems of foreign countries;

Analyze the current Russian legislation governing the taxation system;

To study the moral and ethical aspect regarding taxation models in the Russian Federation;

Justify the need to modernize the existing legislation;

Propose measures to introduce wealth tax and inheritance tax

1 . Theoretical aspects of the progressive tax rate

1.1 The concept and essence of the tax rate

The tax system is based on the relevant legislative acts of the state, which establish specific methods for the construction and collection of taxes, i.e. elements are determined 1) Milyakov N.V. Taxes and taxation: Textbook / N.V. Miliakov. - M.: INFRA-M, 2009. - P. 201) of tax.

These include:

a) the subject of the tax or the taxpayer? a person who is required by law to pay tax.

b) tax bearer? the person who actually pays the tax;

c) the object of the tax? income or property subject to tax (wages, securities, profits, real estate, goods, etc.);

d) the source of the tax? income on which the tax is paid;

d) tax rate? an important element of the tax, which determines the amount of tax per unit of taxation (monetary unit of income, unit of land area, unit of measurement of goods, etc.).

Tax rate? This is the statutory amount of tax per unit of taxation. There are two approaches to setting tax rates: universal and differentiated. With universal? a single rate is established for all payers, with a differentiated one? several. Differentiation of rates can occur in two directions. First? in the context of payers, when the main rate is allocated for the majority of payers, as well as reduced and increased rates for individual payers. Second? in the context of different characteristics and assessments of the object of taxation.

Is the goal of establishing both single and differentiated rates the same? creation of either the same or different taxation conditions for all payers.

Fixed rates are set in absolute amounts per unit of taxation, regardless of the amount of income (for example, per ton of oil or gas).

Proportional - operate in the same percentage of the object of tax without regard to the differentiation of its value (for example, the current tax on personal income in the amount of 13%).

Progressive - The average progressive tax rate rises as income increases. With a progressive tax rate, the taxpayer pays not only a large absolute amount of income, but also a large share of it.

Regressive - The average regressive tax rate decreases as income rises. A regressive tax may bring a large absolute amount, or may not lead to an increase in the absolute amount of the tax with an increase in income.

In general terms, it can be seen that progressive taxes are those taxes, the burden of which puts the most pressure on people with large incomes, regressive taxes hit hardest on individuals and legal entities with low incomes.

Depending on the method of setting rates are divided into fixed and percentage (quotas). Fixed rates are set in absolute units, and percentage? as a percentage of the unit of taxation.

Marginal rates are indicated directly in the relevant tax law.

The actual rate is defined as the ratio of the tax paid to the tax base, economic? tax paid on all income received.

Comparison of economic and actual rates most vividly characterizes the consequences of taxation.

Progressive taxation in socially oriented countries is used when collecting the following taxes 1) Gulaev V.I. Taxes - state, problems and solutions / V.I. Gulaev // Finance, -2003. -#6. - S. 64):

1) personal income tax;

2) income tax from enterprises, organizations, corporations;

3) real estate tax (now it is not significant, but sooner or later it will approach the world level; it is unfair if the same tax per square meter is paid by a person living in a "Khrushchev" and a person living in an elite house);

4) inheritance tax (it is unfair if a person who received an inheritance worth 10 thousand will be charged the same percentage of tax as a person who received 10 million);

5) luxury tax (a tax on expensive and super-expensive purchases, which can reach 100%).

Thus, the tax, as a system, is represented by a number of elements. One of them is the tax rate. The latter, in turn, are classified according to a variety of features, including the method of establishment and content.

1. 2 The history of taxesproviding for the introductionenieprogressive tax rate

Income tax or personal income tax compared to other types of taxes is quite "young". It was first introduced in England in 1798 in the form of a triple tax on luxury. This tax, built on purely external signs (acquiring male servants, owning a carriage, etc.), was in effect until 1816.

When it was introduced again in 1842, it already more or less met the main criteria underlying the principle of income taxation 1) Ozerov I.Kh. Income tax in England: the economic conditions of its existence. Uch. Allowance / I.Kh. Ozerov - 2006. - P.121).

In other countries, personal income tax began to apply from the end of the XIX? early 20th century (Prussia? since 1891, France - since 1914). As for Russia, in 1812 a progressive interest tax was introduced on income from real estate, which is a kind of income tax. And a special law on income tax was adopted only on April 6, 1916, and the principles of income taxation were most fully embodied there. 2) Pepelyaev S.G. Fundamentals of tax law: Educational and methodological manual / S.G. Pepelyaev. - M., 2008.- P. 198) . At the beginning of the 60s, an attempt was made in our country to gradually reduce up to the abolition of the tax on wages, in connection with which the Law of the USSR of May 7, 1960 “On the abolition of taxes on the wages of workers and employees” was issued.

However, even before the introduction of personal income tax, tax systems in various countries indirectly took into account the income of citizens when constructing real taxes. For example, the size of the house tax depended on the number of windows, floors and rooms, on the parameters of the facade of the house and on other signs that made it possible to judge the social status and income of the payer.

The introduction of this tax in a particular country was due to its internal reasons. With all the differences in these reasons, a common cause characteristic of all countries can be identified. The urgent need of the state for additional funds, caused by the growth of debt, military and other expenses, was no longer covered by real taxes, the amount of which often did not correspond to the true solvency of citizens. At the same time, social movements that gained momentum demanded the elimination of the injustice of indirect taxation, which did not discriminate between the poor and the rich and fell more heavily on the less affluent citizens.

Therefore, personal income tax was introduced, the idea of ​​which is precisely to ensure "equal tension" of taxation based on a direct determination of the income of each payer.

As for our country, Russia's transition to market economic relations led to the creation by 1992 of a new tax system, which consisted of more than 60 types of taxes and fees. In particular, the Supreme Council of the RSFSR adopted the Law of December 7, 1991 "On income tax from individuals." The main principles of this tax were: a single scale of progressive rates from the total annual income, a list of non-taxable incomes, deductions from this income by social groups and a reduction in the taxable base for expenses related to the construction or purchase of housing, business activities and charity. For the period 1991-2000. this law was amended and supplemented 21 times, incl. the scale of tax rates has changed 9 times, but has always been progressive. The minimum rate remained at 12%, and the maximum rate in different years varied from 60% to 30% of the annual total taxable income 1) Panskov V. G. Taxes and taxation in the Russian Federation / V. G. Panskov - Book World, - 2007 - P.189). However, in 2001, the progressive scale was replaced and the tax rate became the same for everyone and is calculated at a rate of 13% until today.

Next, we turn to the income tax of enterprises and organizations, which has a fairly long history. Features of its application in different countries are determined by certain priorities of this particular country or its economic situation. In most modern tax systems of developed countries, corporate income tax does not occupy such an important place as personal income tax or VAT does. Income tax plays the most significant role in Japan, Great Britain, and the USA.

Corporate income tax ? federal, direct tax levied in the Russian Federation in accordance with Chapter 25 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation). It plays an important role in the formation of the revenue side of the budget. After VAT, corporate income tax ranks second. Even more significant is its role in the formation of the revenue base of the consolidated budgets of the constituent entities of the Russian Federation, where it ranks first in their revenue sources.

The next analyzed tax is the real estate tax (on property in the Russian Federation).

The tax on the property of legal entities was put into effect on January 1, 1992 on the basis of the Law "On the tax on the property of enterprises" Law of the Russian Federation of December 13, 1991 "On the tax on the property of enterprises" ) .

In accordance with this law, the procedure and terms of payment, as well as the specific tax rate, were established by the legislative authority of the constituent entity of the Russian Federation.

According to this Law, the Instruction of the State Tax Service of Russia dated June 8, 1995 No. 33 “On the procedure for calculating and paying tax on property of enterprises to the budget” 2) Rossiyskaya Gazeta, No. 245, 12/20/1998) was in force, explaining the procedure for calculating and paying property tax.

Already at the end of the 20th century, cardinal changes began to take place in the system of taxation of enterprises in the Russian Federation. In 1998, the first part of the Tax Code of the Russian Federation was adopted, and in 2000, the second.

Chapter 30 of the Tax Code of the Russian Federation, which directly regulates the issues of property taxation of organizations, entered into force on January 1, 2004.

In accordance with its norms, the tax on the property of organizations is established by the laws of the constituent entities of the Russian Federation and is obligatory for payment on the territory of the corresponding constituent entity of the Russian Federation from the moment it is put into effect. Corporate property tax is direct. It is introduced into the budget on a mandatory and priority basis and is related to the financial results of the organization.

That is, as N.V. Milyakov correctly notes, this tax, despite the fact that it belongs to the category of direct taxes and therefore depends on the results of the payer’s economic activity, is paid even if the financial result of the activity for the reporting period takes the form of a loss .

Inheritance tax existed in the Roman Empire. In Europe, inheritance tax appeared in the 19th century. Its introduction was associated with the rise of production and the economy. States at that moment changed their priorities in taxation. Turnover became the main object of taxation - the transfer of valuables from one subject to another 1) The Office of the Federal Tax Service for the Belgorod Region. A Brief World History of Taxes.- Electron. data. - Access mode: http://www.r31.nalog.ru/document.php?id=50890&topic=ih31) .

In the Russian Federation, a tax on property passing by inheritance or gift was introduced in 1991.

Inheritance tax is a direct tax levied on the property and/or money of the deceased.

The payer of this tax is the heir of the deceased. In most developed countries of the world, the inheritance tax rate rises as the amount of inheritance transferred increases.

However, inheritance tax, as a rule, is not subject to property (money amounts) transferred by will to charitable organizations. Supporters of the inheritance tax point to its preference over other taxes, since direct taxes, especially income tax, reduce the motivation to work.

The inheritance tax, on the other hand, does not have this shortcoming, since it does not concern labor income.

Federal Law of the Russian Federation No. 78-FZ of July 1, 2005, which entered into force on January 1, 2006, abolished the tax on property transferred by way of inheritance and donation.

Finally, we turn to the wealth tax.

The luxury tax is a mixture of income tax and excise, as it is intended to additionally tax richer people (possession of a luxury item was a measure of wealth), but actually increases the price of consumption of individual goods 1) Wealth tax. Information portal economics.ru. - Electron. data. - Access mode: http://be.economicus.ru/index.php?file=62) .

For example, at the very end of the XVIII century. many taxes on luxury were introduced in his country by the English Minister of Finance William Pitt - taxes on traveling horses, dogs, carriages, coats of arms, watches, gloves, guns, etc. According to one version of historians, W. Pitt wanted to prepare the public for the introduction income tax. Extraordinarily profitable was the tax on powder, which in one year, thanks to the increased fashion for it, brought to the treasury 200 thousand pounds. Art.

In the 17th century in Austria there was a tax on boots and shoes, which were also evidence of well-being, as well as a tax on a balcony or bay window, which was based on the theory that a balcony or bay window rests on an air column based on city land, for the use of which you have to pay .

France until the 19th century there was a tax on windows and doors facing the street (the number of the latter, as it were, testified to the wealth of the owner). The immediate consequence of this tax was that people began to strive to reduce the number of windows and doors as much as possible, or "turn" them into a courtyard. The luxury tax in France still exists today, where it is of considerable importance.

The luxury tax in other countries has been applied for quite a long time. For example, in the United States, every resident who uses a telephone still pays a three percent luxury tax, which telephone communication has been considered since the war with Spain at the end of the 19th century. In 1898, in order to raise funds for the conflict, a special fund was created, where the telephone tax was directed. A few years ago, the vast majority of the US House of Representatives voted to repeal the absurd telecommunications tax, but the Senate left it at that. Now senators are fighting to at least ensure that the US Internal Revenue Service does not extend this tax to the Internet. And in China, the policy of expanding the network of consumption taxation, especially taxes on luxury goods, is part of an overall government strategy to reduce the income gap between tax-paying poor and rich. In April 2006, the government raised the consumption tax on certain types of goods, including yachts, golf balls and golf clubs (10%), and expensive watches (20%). Taxes were also increased for cars with an engine capacity of more than 2 liters. There are similar "extortions" in Great Britain, Croatia, Italy, and in Sardinia the luxury tax brings about 1 billion dollars annually.

In conclusion, we can conclude that each of the taxes under consideration has a fairly long history. It should also be noted that in our country each separate type of tax was introduced as needed. However, with the emergence of the USSR (and later the “fall of the empire”), tax legislation changed significantly each time.

1.3 Models of tax systems of foreign countries, connectionnfromprogressive tax rate

First of all, consider the tax system of Japan 1) Knyazeva V.G. Tax systems of foreign countries: Textbook for universities / V.G. Knyazeva, D.G. Blueberry. - 2nd ed., revised. and additional - M.: Law and Law, UNITI, 2007. - P.87? 89.) .

The tax system of Japan provides more than 64% of tax revenues received by the state budget. The main taxes in Japan are:

Corporate income tax;

Personal income tax or income tax;

Tax on property of legal entities and individuals;

Inheritance and gift tax;

Customs duties;

value added tax;

Residence tax and others.

Corporate income tax is paid to national, prefectural and municipal governments. The national rate is 33.48%, the prefectural rate is 5% of the national rate, and the municipal rate is 12.3% of the national rate. The general income tax rate is about 40%. For small businesses, there is a wide system of benefits.

Personal income tax is directed to the budgets of three levels. Income tax is levied on wages, income of peasants and freelancers, income from real estate, dividends, interest, pensions, odd jobs, bonuses, benefits, and so on.

There is a system of benefits for this type of tax, up to tax exemption for up to 5 years.

There are three types of rates in Japanese tax law: national, prefectural and municipal. All rates are differentiated by the amount of income received by citizens, and range from 10% to 50% national, 2% to 4% prefectural, and 3% to 12% municipal. Accordingly, the general tax rate ranges from 15 to 76%.

The tax on property of individuals and legal entities is paid at a single rate, not exceeding 1.4% of the value of the property.

Inheritance and gift tax is levied on the transfer of property by gift or will. Inheritance tax rates are further increased by 20% for heirs who are not children, parents, or siblings. However, the total tax rate, including the supplement, must not exceed 75% of the heir's actual share. The taxable base excludes property acquired from relatives for education and residence, and property bequeathed to charitable, religious, scientific, state and public organizations.

Value added tax in Japan is carried out according to the methods of Western European countries at a rate of 5%.

The tax system in Germany is multiple (it has 45 taxes), branched, three-level. The main fiscal role is played by income taxes. The legislative basis for taxation in Germany is the basic and comprehensive law, which defines not only the general conditions and procedural principles of taxation (calculation procedure, relationships and powers to collect them), but also the types of taxes, as well as the distribution of tax revenues between the federation, states and communities .

A feature of the German tax system is a complex and multi-stage distribution of tax revenues between the links of the budget system, which, according to the government, is a factor in equalizing the economic development of regions 1) Meshcheryakova O.N. Tax systems of developed countries of the world / O.N. - Moscow, 2008. - S. 75 - 98.) .

Due to the wide variety of taxes in Germany, we will focus only on the main ones.

Personal income tax is the main source of government revenue. The object of taxation for it is the income of individuals received by them from various sources: from work in agriculture and forestry, fishing activities, hired labor and from free professions, from hiring or leasing movable and immovable property, from capital and other income.

When taxing income, two methods of levying tax are used: at the source and on declarations that are submitted to the tax service at the beginning of the calendar year following the reporting one.

Since 1993, the Federal Republic of Germany has introduced a tax-protected living wage, which is constantly changing upwards.

When forming the taxable base for this tax, production costs associated with the receipt of income and special expenses are subject to deduction from income. Some types of special expenses are deductible indefinitely (for example, church taxes, party dues), others with limits on the amount of deductions, differentiated depending on marital status. These are, first of all, deductions of insurance premiums and contributions for targeted accumulation of funds for housing construction. Expenses for own training or advanced training, expenses for employees in own household, as well as school expenses are deducted in a fixed amount. Special costs also include alimony to spouses who are divorced or living separately for a long time (they are taxed by the alimony recipient).

The taxable base can be reduced by the amount of unforeseen expenses (expenses for staying in a hospital, expenses of a single parent for household services when raising a child under 16 years old).

In joint taxation of spouses, all income received by each of the spouses is combined. All expenses, deductions and discounts to which each spouse is legally entitled are deducted from the combined gross income of the spouses. The resulting total taxable income of the spouses is divided equally between the spouses. Income tax is calculated on each half of the total income at progressive rates, the same for all taxpayers. Joint taxation of spouses is a distinctive feature of taxation in Germany 1) Danilevsky A.N. Taxation in Europe / A.N. Danilevsky // Chief Accountant - 2001. - No. 8 (193). - C. 18 - 25) .

Corporate tax is paid by legal entities (joint stock companies, various partnerships, as well as state organizations, if they are engaged in private business activities). The object of taxation is the profit received by the above taxpayers during the calendar year. When forming the object of taxation, accelerated depreciation is widely used. Interest on loans is not taxed. With regard to corporate tax, there is limited and unlimited tax liability. Unlimited tax liability applies to all income of those legal entities whose directorate or location is located in the territory of the Federal Republic of Germany (the legal entity is a tax resident of the Federal Republic of Germany). Limited tax liability is borne by those legal entities that receive income in Germany, but have a permanent establishment outside it.

The base corporate tax rate is 30%. In the event that corporate profits are not distributed, a rate of 45% is used. Thus, the distribution of corporate profits is stimulated.

The most significant from a fiscal point of view in Germany among taxes on legal entities is the value added tax, which replaced the previously levied turnover tax.

The object of this tax is turnover, that is, the supply of goods, the provision of services, the importation of goods and their acquisition. Practically? it is a general excise tax on private and public consumption.

Like any other indirect tax, it is a burden on the consumer, and legal entities are its technical collectors. The tax is included in the price of the goods with a mandatory separate indication of its amount in the invoices.

A number of goods and services are exempt from value added tax. These include export deliveries, certain turnovers of maritime navigation and air transport, as well as a number of other services related to import, export and transit export-import operations. These goods and services are exempt from VAT. Other exempt goods and services that do not have a provisional deduction include the services of physicians and other medical professionals, the services of the Federal Insurance Company, the services of most hospitals, summer schools, theatres, museums, as well as the provision of loans and leasing of land, and some other.

The trade tax in Germany is one of the main local taxes.

As for the income component of the trade tax, taxation, in addition to profit, is subject to an amount equal to 0.5% of the interest on the use of borrowed funds of a capital nature taken for a long period. Losses received from the activities of other enterprises are also taken into account (with the taxpayer's equity participation in it).

A number of deductions are provided: for an amount equal to 1.2% of the cost of land plots, the amount of profit received from the activities of other enterprises, as well as from the activities of foreign branches. In the presence of past years, the taxable base is reduced by their amount.

Land tax is imposed in Germany on land owned by legal entities and individuals. The collection of taxes is carried out by communities. The tax rate consists of two parts, one of which is set centrally, the other is a community surcharge. The size of the centralized rate is differentiated by land users 1) Chernik D. G. Taxes in a market economy / D. G. Chernik - Moscow, 2007. - P. 67) .

Inheritance and gift tax is levied at rates differentiated depending on the degree of kinship and the value of the acquired property.

Excises in Germany, as well as in Russia, are mainly directed to the federal budget (except for beer). Excisable goods and services include: liquid and mineral fuels, sparkling wines, coffee, beer, tobacco and tobacco products, alcoholic beverages.

Social contributions from the payroll account for 6.8%. The amount of deductions, as in the United States, is divided equally between employers and employees.

Let's turn to the Swedish tax system.

The Swedish tax authorities, consisting of the national tax authority (STS Sweden), have, as in Russia, a three-tier system. The STS of Sweden is subordinate to the Ministry of Finance, the Government of the country, but is an agency independent of the Government. The central tax authority (Stockholm) is subordinate to 10 regional bodies (tax departments) and their constituent tax inspectorates (local tax departments) 2) Eklund K. Efficient economy - the Swedish model. Per. from Swedish/K. Eklund - M .: Economics, 2001. - P. 163.) .

The Swedish tax system includes many direct indirect taxes and fees. The most important direct taxes are state and local income taxes and the state property tax. Inheritance (duty paid by the heir) and gift are also subject to direct taxes. Separate from taxes, there is a system of various fees levied on employers (anti-social insurance costs), from which pensions, medical insurance and other social benefits are paid.

All income from indirect taxation that actually goes to the state treasury has two main sources: value added tax and excise duties, which are subject to a number of goods.

Determining the level of state and local taxes is within the power of the Swedish Parliament. However, local authorities can set the level of income tax directly in municipalities and regional governments. An important role is also played by such indirect taxes as excises on tobacco and alcohol. There is an annual tax on the use of personal vehicles and a one-time tax on its purchase. An interesting feature: there are signs at every gas station notifying the driver that approximately 80 percent of the cost of a liter of gasoline (up to a dollar per liter) is a tax.

Energy tax applies to diesel fuel, coal, electricity. Sweden has agreements with about sixty other countries to avoid double taxation of income and property.

The revenue side of the Swedish budget consists of the following revenues 1) Volkov A.M. Sweden: socio-economic model. / A.M. Volkov - M .: Thought, 2002 - P. 89):

a) 41%? state and municipal income tax (individuals? from income from hired labor, income from capital; legal entities? from profit from economic activity);

b) 24%? value added tax;

at 21 % ? payroll tax (social contributions of employers);

d) 3.5%? property tax (property taxes);

e) 10.5%? other taxes.

Each employer, collective or individual, pays the so-called social contributions to the treasury, equal to about a third of the earnings of each worker and employee. These funds are used to cover pension and medical expenses. The mechanism of tax payments is organized in such a way that the payments are stretched in essence for the whole year. The first thirty percent of any amount earned is deducted by the employer in favor of the treasury when it is paid, whenever and wherever it occurs. The tax administration is vigilant about the implementation of all rules. In the spring, a hot time begins: filling out and submitting tax returns. In case of underpayment, the taxpayer is penalized with penalties that reach 40 percent of the additional payments.

Every year, the Swedish treasury receives about 1,000 billion SEK in tax payments.

In conclusion, let's turn to the UK tax system.

The tax system of Great Britain developed in the last century, however, the peculiarities of taxation of that period are also characteristic of today. The tax reforms of recent years have brought significant changes to the structure of the UK tax system. At present, important changes are taking place in the taxation system of the state, caused by problems characteristic of all developed countries 1) The UK economy. Informational portal. - Electron. data. - Access mode: http://www.uk.ru/000234/economy/our_law/htm) . There is a lot of valuable and useful information in the British experience of creating and operating an effective tax system.

The UK is by no means a low-tax country. This can be judged at least by the fact that in the 2004-2005 fiscal year, the government planned to receive more than 428.3 billion pounds in taxes, which is more than 38% of British GDP. The personal income tax rate can reach 40%. Corporate profits are taxed at the standard rate of 30%. It is likely that the life of UK taxpayers would be unbearable if there were no carrots along with the tax “stick”. For example, certain personal income tax benefits are provided for older Britons, families with children, low-paid workers and people with disabilities. Tax deductions for legal entities also exist and can in some cases be quite substantial. In addition, the UK has the world's most extensive network of double taxation treaties.

The experience of Great Britain in solving tax problems, in the formation and implementation of a balanced tax policy that promotes economic development and the welfare of society is very valuable for the Russian Federation. Using the example of the UK tax system, one can understand what should be strived for in the future and what should be avoided.

Summarizing the above, we can state that progressive taxation is quite common in the countries under study. There are different systems of benefits for different types of taxes. However, the general trend is rather high rates of income taxes, while they are calculated, as already noted, on a progressive scale.

2 . Legislative analysis, RF, regulating the procedure for levying taxes,providing for the introduction of a progressivetax rates

2.1 The current legislation of the Russian Federation, which regulates the procedure for collectingtaxes, providing for the introduction of a progressive scale of taxationbprovisions

We will analyze the legislation on a number of taxes, the rates of which in socially oriented countries are progressive, as mentioned above (personal income tax, corporate income tax, property taxes, luxury tax, inheritance tax). We will pay special attention to the rates, while finding out whether they are progressive. It is also necessary to add that we will focus only on the main elements of the tax, since within the framework of this topic we are interested in the rates and superficial characteristics of each of the taxes analyzed.

Consider first the personal income tax.

Personal income tax is one of the main taxes that form the budgets of the constituent entities of the Russian Federation and local budgets, since the tax is mainly credited to territorial budgets.

Personal income tax is regulated by Chapter 23 of the Tax Code of the Russian Federation (hereinafter referred to as TC 1) CZ RF, N 31, 03.08.1998, art. 3824.) RF).

According to Art. 207 Taxpayers or subjects of this tax are individuals who are tax residents

of the Russian Federation, as well as individuals who receive income from sources in the Russian Federation who are not tax residents of the Russian Federation.

The object of taxation is the total income of an individual. In Art. 209 also indicates the sources of this income (in the Russian Federation, or outside it).

When determining such an element of the tax as the tax base, all incomes of the taxpayer received by him both in cash and in kind, or the right to dispose of which he has arisen, as well as income in the form of material benefits, are taken into account.

Note that if deductions are made from the taxpayer's income by his order or court decision, then they do not reduce the tax base.

The tax base is determined separately for each type of income, for which different tax rates are established.

The tax code also states that for income for which a tax rate of 13% is provided, the tax base is determined as the monetary value of such income subject to taxation, reduced by the amount of tax deductions provided for by law (formula 1) Aleksandrov I. M. Taxes and taxation / I.M. Aleksandrov - Moscow, 2008. - P. 108.) 1):

B f1 ~ D f1 \u003d D d - S calc, (1)

where B f1 ~ D f1 - tax rate

D d - income of the subject of the tax

S vych - the total amount of standard deductions due to the receipt by the tax subject of benefits.

The legislation provides, in addition to the standard, the following tax deductions:

Social;

property;

Professional.

It should be noted that in practice, disputable situations often arise when foreign citizens working at a Russian enterprise claim to be granted a standard tax deduction.

Thus, citizen R., who is a citizen of a foreign state I., working under an agreement concluded in accordance with the labor legislation of the Russian Federation at an enterprise with foreign investments, has two minor children whose permanent residence is a foreign state I., applied to the court, challenging the company's refusal to grant him a standard tax deduction in the amount of 600 RUB.

The representative of the defendant did not agree with the stated requirements, considering the refusal to grant a tax deduction to citizen R. lawful.

The court of first instance came to the conclusion that the enterprise was obliged to provide the disputed deductions, since, as is seen from the case file, citizen R. submitted to the enterprise - the tax agent all the necessary documents listed in paragraphs. 4 p. 1 art. 218 of the Tax Code of the Russian Federation, namely: a personal statement of the taxpayer; documentary evidence of the applicant's stay on the territory of the Russian Federation for more than 183 days in a calendar year; documentary confirmation of the presence of two minor children, certified by the competent authorities of a foreign state I.

When resolving this dispute, the court, guided by paragraph 2 of Art. 11, proceeded from the fact that any citizen who submitted documentary evidence of his actual stay in Russia for at least 183 days in a calendar year acquires the status of a tax resident of the Russian Federation, and therefore all the rights and obligations of taxpayers apply to him as a tax resident? individuals established by the tax legislation of the Russian Federation, including the right to standard tax deductions.

In addition, the same court decision decided to apply deductions starting from January of the calendar year in which foreign citizen R. acquired the status of a tax resident of the Russian Federation, since deductions are provided for each month of the tax period, and the tax period is set by the current legislation on taxes and fees year 1) Lermontov Yu.M. Issues of calculation and payment of personal income tax in the decisions of arbitration courts / Yu.M. Lermontov // Law. - 2007. - No. 9. - S. 43 - 62.).

Alexandrov I.M., the author of a textbook on taxation, also clarifies that if the amount of tax deductions in a tax period is greater than the amount of income, then the tax base for this tax period is assumed to be zero.

The difference between the amount of tax deductions in this tax period and the amount of income is not transferred to the next tax period.

As for the tax period, for this tax it is recognized as a calendar year.

In the Russian Federation, the tax rate for personal income tax is set at a fixed percentage and does not depend on the amount of income.

So according to Art. 224 of the Tax Code of the Russian Federation, the tax rate is set at 13%, unless otherwise provided by this article. A rate of 25% is set on the value of any winnings and prizes, interest income on deposits in banks, the amount of % savings when taxpayers receive borrowed funds. A tax rate of 30% is set for all income received by individuals who are not tax residents of the Russian Federation, with the exception of income received in the form of dividends from equity participation in the activities of Russian organizations, for which a rate of 15% is set. The tax rate of 9% is established in respect of income from equity participation in the activities of organizations and in relation to income in the form of interest on mortgage-backed bonds.

Thus, the tax rates for this tax are fixed. They vary depending on the status of the resident and sources of income.

Corporate profit (income) tax is a direct federal and regulatory tax. Taxpayers for this tax are: Russian organizations; foreign organizations operating in the Russian Federation through permanent representative offices and (or) receiving income from sources in the Russian Federation.

The object of taxation for corporate income tax is the profit received by taxpayers.

Profit according to Art. 247 of the Tax Code is recognized:

a) for Russian organizations? income received reduced by the amount of expenses incurred, which are determined in accordance with this chapter;

b) for foreign organizations operating in the Russian Federation through permanent representative offices, ? income received through these permanent missions, reduced by the amount of expenses incurred by these permanent missions, which are determined in accordance with this Chapter;

c) for other foreign organizations? income received from sources in the Russian Federation.

The Tax Code also regulates the procedure for determining income and its classification.

When determining income, the amounts of taxes presented in accordance with the Tax Code of the Russian Federation by the taxpayer to the buyer (purchaser) of goods (works, services, property rights) are excluded from them. It should also be noted that Art. 249 of the Tax Code of the Russian Federation, the concept of income from sales is given, which is recognized as proceeds from the sale of goods (works, services) both of own production and previously acquired, proceeds from the sale of property rights.

Incomes are determined on the basis of primary documents and other documents confirming the income received by the taxpayer, and tax accounting documents.

When determining the tax base for this tax, there are incomes that are not taken into account when calculating it.

The tax code provides for a grouping of expenses. In general, according to Art. 252 of the Tax Code, expenses are recognized as reasonable and documented expenses incurred (incurred by the taxpayer).

It should be noted that the absence of primary accounting documents does not allow to recognize the expenses incurred as documented in order to reduce the tax base for income tax (case No. A76-4784/2008, appeal proceedings No. 18AP-4770/2008, cassation proceedings No. F09-7830/08 -C3) 1) Generalization of the judicial practice of resolving disputes related to the application of Chapter 25 of the Tax Code of the Russian Federation, the website of the Arbitration Court of the Chelyabinsk Region. - Electron. data. - Access mode: http://www.chel.arbitr.ru/Arbitrazhnaja_praktika/Obzory/Obzory_i_obobschenija_sudebno_praktiki_Vosemnadcatogo_arbitrazhnogo_apelljacionnogo_suda/) .

Particular attention is paid to the concept of "depreciable property". They are recognized as property, results of intellectual activity and other objects of intellectual property that are in the ownership of the taxpayer (unless otherwise provided by this chapter), are used by him to generate income and the cost of which is repaid by accruing depreciation. Depreciable property is property with a useful life of more than 12 months and an initial cost of more than 20,000 rubles. Art. 257 of the Tax Code determines the procedure for calculating the cost of depreciable property.

The tax base is defined as the income of the taxpayer, reduced by the amount of all tax deductions and the amount of all costs for the production and sale of goods, as well as other deductions associated with the development of production and retraining of personnel (formula 2) 2) Aleksandrov I.M. Taxes and taxation / I.M. Aleksandrov - Moscow, 2008. - P. 124.):

B p ~ D p \u003d D about -? S calc. i , (2)

where D about - the total income of the organization received for the sale of products (works, services) for the reporting period;

n is the number of residues of the i -th type;

S calc. I - the amount of the i -th deduction.

In total, the Tax Code of the Russian Federation provides for about 60 features for calculating the tax base for this type of tax.

The tax rate l pr for income tax for Russian taxpayers is set at 20%, with the exception of the cases provided for by the Tax Code, of which 2% is credited to the federal budget, 18% to the budgets of the constituent entities of the Russian Federation, which the regions can lower for individual taxpayers to 13, five %. For income received from dividends from foreign organizations and from interest from certain types of securities and bonds, the rate is set at a rate of 0 to 15%.

For foreign organizations, tax rates are set at the following rates: 20% of all income, except for those indicated in paragraphs. 2, paragraph 2 and paragraph 3 and 4 of Art. 284 NK; 0 percent - from the use, maintenance or lease (freight) of ships, aircraft or other mobile vehicles or containers (including trailers and auxiliary equipment necessary for transportation) in connection with the implementation of international transportation.

Profit received by the Central Bank of the Russian Federation from various areas of activity is taxed from 0 to 20%.

That is, for a given tax, tax rates are also fixed and depend on:

the taxpayer;

The type of property used;

Obviously, the amount of profit is not a factor on which the size of the tax rate depends.

The tax period for tax is a calendar year.

The first quarter, six months and nine months of a calendar year are recognized as tax reporting periods.

Tax amount 1) Aleksandrov I.M. Taxes and taxation / I.M. Aleksandrov - Moscow, 2008. - P.134.) on profit (S n) is defined as the percentage of the tax base corresponding to the tax rate (l pr) (D p):

S n \u003d D p * l pr (3)

The calculation of the amount of income tax can be carried out in the following sequence:

1) compile (refine) a catalog of objects (works, services, goods, fixed assets, property, ongoing operations), for which the amounts of income for the reporting period were received;

2) clarify the changes in tax legislation on the objects of taxation and tax rates that occurred during the reporting tax period;

3) carry out a grouping of objects of taxation in accordance with tax rates;

4) compile (refine) a catalog of objects of preferential taxation;

7) clarify the tax period;

9) clarify the amount of income tax paid in the previous tax period;

Let us now turn to the rules regulating the position of taxes on property.

Every year, the total of property taxes brings about 4-6% of tax revenues to the consolidated budget of the Russian Federation, and in some constituent entities of the Russian Federation the share of these taxes is more than 13% 1) Consolidated budget statistics. Website of the Federal Tax Service. - Electron. data. - Access mode: http://www.nalog.ru/index.php?topic=nal_statistik) .

In the Russian Federation, there are two types of property tax: property tax on individuals and property tax on organizations. Consider first the personal property tax.

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Why the government stubbornly refuses to introduce a progressive taxation scale

The press conference (a kind of report) of Prime Minister Dmitry Medvedev in front of federal TV channels was not particularly novel in its plot. And the content, if we correct some figures, was very close to what the head of government said a year, two or three years ago.

Medvedev voiced a lot of reasons for optimism. At the end of the outgoing year, the prime minister assures us, we are waiting for a record low inflation - less than 3%. This is the lowest figure in the entire post-Soviet history, he stressed.

Against the background of the announced successes, the statement about one of the most “flashy problems” sounded somewhat dissonant. “Poverty is, of course, one of the most glaring problems of our modern economy, it is natural that poverty itself is the reverse side of the underdevelopment of the economy,” Medvedev mourned, answering a question about 12 million working poor citizens in the country.

It would seem that one of the recipes for eliminating or alleviating the problem of poverty, used in many countries, is the introduction of a progressive income tax (PIT), which increases depending on the degree of income of a person. However, for more than a decade, the Russian government has been making vague hints that “changes are possible in this area”, but changes have not come. Both the poor and the rich pay the same in Russia - 13% of their income.

Moreover, the flat scale of the tax on the income of individuals, according to the head of government, turned out to be a very successful solution that contributed to the withdrawal of citizens' incomes from the shadows. Medvedev forgot to say (or perhaps out of ignorance) that huge amounts equal to several budgets of the country go offshore, not subject to taxation. That is, in the same shadow. And this is with the most "democratic" 13 percent!

This is how one lie is superimposed on another, and poverty grows and grows...

So, the proposal to introduce a progressive tax on income, which is applied in all developed countries and was in the USSR, is stubbornly rejected by the Russian authorities.

Why does the tax, which will give trillions of rubles of additional revenues to the budget, meet with such resistance from the authorities?

It is very important to understand that a differentiated tax has a lot to do with fairness in society.

We do not go into the history of the emergence of the philosophical concept from Plato and Aristotle to the present day, we do not consider the types of justice, everyone can see it on the Internet. We are now interested in only one type - social justice in society, which is a prerequisite for the possibility of building a prosperous society.

Now we have wild injustice in Russia. We have created a system where any young singer, any showman, official in the raw material industries has incomes that significantly exceed the incomes of academicians, creators of spaceships, "calibers", any military and civilian equipment. Show business is generally a solid shadow and cash, all this is periodically on TV screens. It's the same in business. When the accident occurred at the Krasnoyarsk hydroelectric power station, Putin was very indignant that the two resigning station deputies should have been paid amounts of more than 10 million dollars, at the exchange rate at that time. How is it possible, exclaimed Putin. And no system outputs! And Stalin would have put the entire system in order within a month - he would have immediately introduced a tariff scale of salaries throughout the country and a differentiated tax on millions of incomes would have been brought up to 75%. Hollande offered this even now, because Depardieu came to us.

Therefore, people are increasingly turning to the name of Stalin with a desire to restore order and justice. For the majority of the population, this is so, no matter how controversial it may seem. The population now does not consider the negative aspects of that time, it is not so important for them what the political system will be called. The population wants justice and effective action now. The name of Stalin has become a symbol of the effectiveness of management and the inevitability of punishment for criminals. This is what the people want.

Why, then, rejecting the differentiated tax, the government brings untenable and frivolous arguments - not our way, they will go into the shadows, they will pay in envelopes and other nonsense? I once again remind you that several country budgets, at just 13 percent of income tax for the rich, go into the shadows, namely, into tax-free offshores! After all, this means that the authorities do not know how to manage or do not want to. Why?

Yes, because:

1. The authorities in Russia bear no responsibility to the people, so they calmly allow themselves to despise them. It explains everything.

2. The authorities in Russia are pursuing a liberal economic policy that is beneficial only to the oligarchs and 10% of the population who are its backbone. She does not give a damn about the rest of the uncomplaining population, "Chubaisism" continues - a cynical, contemptuous attitude towards the population.

3. Almost all government reforms are aimed at reducing (optimizing) spending on the population, shifting them onto the shoulders of the population itself. This is the destruction of rural education and medicine, in fact the destruction of the province, growth of housing and communal services, rising tariffs for energy resources, rising prices for medicines and food, etc. The authorities, it seems, are too literally guided by the expression - bread and circuses. He believes that the population should have enough money only for bread and circuses on TV (zomboyaschiku).

In fact, the government is relinquishing all the duties of taking care of the population, for which it generally exists.

4. The introduction of a differentiated tax will hit, first of all, the owners of high and ultra-high incomes, that is, the power itself and those on whom it relies. Therefore, the authorities are already against it.

5. The introduction of a differentiated tax will make it necessary to restructure the entire legislative system in this area, to introduce a completely new system of control and responsibility for tax evasion and shadow incomes. Measures will have to be taken to combat the shadow economy.

6. This will definitely entail the need for a more effective and systematic fight against corruption, offshore companies, changes in legislation in this area as well. And this is what the authorities need? This is how much work and all to your detriment.

7. It goes without saying that the tax system and tax legislation will have to be restructured, sharply tightening the responsibility for tax evasion. After all, taxes must be collected and collected effectively. Here you can borrow the experience of the United States and others. You can China and Belarus.

What does the absence of a differentiated income tax lead to?

The absence of a differentiated tax leads to a sharp stratification of society into the poor and the very rich and a decrease in revenues to the country's budget.

Statements by the authorities will go into the shadows, they will pay in envelopes, they are not serious. At the same time, they are stupidly silent about offshore companies!

This is a recognition of power in its impotence or unwillingness to do something. Enter an adequate punishment, its inevitability and 99.9% of going into the shadows will stop. An effective measure for tax evasion is a family restricted to travel abroad for 5 years.

The bottom line here is that tax evasion is an indirect theft from the pocket of every citizen. Taxes do not fall into the budget, the poor budget is impoverished pensioners, doctors, teachers, the military, culture, etc. When theft from an apartment is a criminal offense, and the state (each of us) has millions and billions - as it should be. Only the president can change something in Russia, if the situation is not brought to the point of absurdity, as in the 90s.

Here is such a seemingly simple tax, but how much it requires changes, how much strength and meaning it contains for a fair structure of society.

That is why in developed countries they achieved a high standard of living of the population and tranquility in society, which introduced fair social relations, adopting socialist ideas of social justice in the 50s and 60s. They introduced the principle of J. J. Rousseau - in order to build a prosperous society, it is necessary that the rich share with the poor. There should not be too rich and poor in society, tyrants grow out of the rich, slaves out of the poor.

Conclusions.

1. There is no differentiated tax, which means that there are no fair social relations. Budget revenues are decreasing, the stratification of society is increasing, and protest is growing. This means that we will not be able to build a prosperous state where the population is socially protected.

2. The big question is the professionalism of the government, that it is generally able to cope with solving large-scale practical problems. This is much more complicated than simply accounting for the consumption of natural resources, where there is no need to strain, everything has been done long ago and relative accounting has been established.

And in general, with a virtual economy - banks, stock exchanges, futures, it's easier to deal with, there is no responsibility and it's easier to fool others.

Napoleon said that in order for a proposal not to be accepted, it must be ridiculed. And vice versa - if it is necessary to be accepted, it is necessary to ridicule the arguments of the opposite side. If our party leaders speak their proposals in the tone of a good grandfather - let's live together, then such proposals will be easily brushed aside. And if the government's arguments are ridiculed publicly and conclusively presented as anti-people, this is a different picture. In other words, vote with your brain, not with other parts of your body. And if you don’t know how, then you don’t need to deal with this nonsense ...

Vashchenko A.Yu.

ORCID: 0000-0002-4175-2706,

Bachelor,

Financial University under the Government of the Russian Federation

PROGRESSIVE INCOME TAX: AN OBJECTIVE NEED

annotation

This scientific article substantiates the need to introduce in the Russian Federation a progressive scale of taxes on income, built on the principle of increasing tax rates depending on the increase in the level of taxable income of taxpayers. At the same time, special attention is paid to the reasons for the introduction of a progressive taxation system from the point of view of economists. The author reveals the essence of a progressive taxation scale and proposes to evaluate the advantage and objective necessity of introducing a progressive tax rate in the Russian Federation.

Keywords: progressive taxation, proportional taxation, discretionary income, total income.

Vashchenko A. Yu.

ORCID: 0000-0002-4175-2706,

Financial University under the Government of the Russian Federation

PROGRESSIVE INCOME TAX: OBJECTIVE NECESSITY

Abstract

The following scientific article justifies the necessity to introduce a progressive scale of income taxes in Russia, built on the principle of increasing tax rates, and depending on the increase in the taxable income of taxpayers. At the same time, special attention is paid to the reasons for introducing a progressive taxation system from the point of view of economists. The author discusses the essence of the progressive taxation scale and offers to assess its advantages and realize the objective necessity of introducing a progressive tax rate in the Russian Federation.

keywords: progressive taxation, progressive scale, proportional taxation, discretionary income, total income.

The convictions of experts who advocate the method of proportional or progressive taxation are irreconcilable. Many issues of income taxation in Russia were considered by prominent scientists - G.L. Maryakhin, I.Kh. Ozerov, N.I. Turgenev and other successful Russian experts. It is worth noting the fact that disputes in the state have always seemed to be significantly politicized.

In essence, the choice of a certain method of taxation is the implementation of the priorities of the population. Progressive taxation, in its purpose, should be contrary to the interests of the wealthy population and meet the requirements of the poor people. Therefore, progressive taxation is a system of taxation that is designed to shift a significant amount of the tax burden to taxpayers who receive solid incomes. From this definition it follows that the greater the progression of the tax rate, the stronger the resistance of wealthy people to the installation of progressive taxation in the country. The issue of introducing a progressive tax on income is open, since throughout the entire period of the flat tax in the Russian Federation, many politicians and experts continue to argue about the introduction of a progressive tax into practice.

Practical and theoretical problems and issues of tax efficiency were analyzed in some detail by T.Yu. Revyakina, A.S. Pisareva, T.G. Ambrosiev and other economists. ,

According to the theory of economists, the fundamental reason for introducing a system of progressive taxation is to achieve justice in Russian society. , , In theory, taxpayers who have a low income are entitled to pay a smaller amount of tax payments than those who receive a higher income. The household, paying the tax, must give up an equivalent amount of spending on services and goods. For a high-income household, these likely costs could include, for example, a second home, an expensive car, or buying bonds. L.V. Kostyleva in the article noted the need to introduce a progressive scale of taxation of personal income.

According to experts in the field of economics, there is a judgment that a progressive taxation scale has the other side of the coin. This implies the assumption that large companies are able to find ways to evade taxes. The problematic situation of tax collection may subsequently be revealed in the form of payment of "gray" wages in envelopes.

It is worth noting the fact that in December 2011 the Ministry of Finance of the Russian Federation announced that there were no plans to switch to a progressive scale. This point of view was argued by the fact that the system of standard, social, property and professional deductions for citizens is successfully operating in practice.

In a modern state, the most serious threat arises from the middle class of citizens, who have a significant impact on economic growth, and also affect the investment climate in the country. The problem of introducing progressive taxation was central in the process of the St. Petersburg International Economic Forum, which was held in June 2013, during which Igor Ivanovich Shuvalov, First Deputy Prime Minister of the Russian Federation, said that it would be logical to implement this step from 2018.

This study gets relevance in a situation related to the need to ensure an increase in the effectiveness of budget execution of the budget system of the Russian Federation. Also, this analysis becomes relevant in the process of considering acceptable ways to increase the revenues of the budgets of the budget system of Russia. ,

It should be noted that taxation is not only a financial and economic phenomenon, but also a political one, for this reason, certain interests of classes of the population are always reflected in the views of citizens on this phenomenon. Proportional taxation is much more easily tolerated by the wealthier classes, because it softens the tax burden as the object of taxation increases, i.e. taxable amounts. In turn, progressive taxation affects the wealthy classes much more sensitively, depending on the increase in the progression of taxation. Therefore, a segment of the population with high incomes systematically oppose this method of taxation, and financiers protecting their interests always find arguments against progressive taxation.

In the modern state, the choice of taxation with a progressive scale is based on the definition of discretionary income to a greater extent. This definition refers to income that is used at personal discretion. In theory, discretionary income is the difference between total income and the income that goes towards spending on basic needs. It is important to add that it is discretionary rather than aggregate income that determines the actual solvency of a particular taxpayer. Experts believe that with the growth of income, the share of vital expenses, for example, on food and other essential goods, is significantly reduced. In this situation, the share of discretionary income of the taxpayer prevails. Of course, with proportional taxation of total income, a payer who is poor bears a heavier tax burden than a wealthy person. This can be explained by the fact that the share of free income of the poor person is smaller, and the share of tax paid from free income is higher.

It is worthwhile to make economic arguments in support of the introduction of a progressive system of taxation. As income rises, consumption tends to decrease. A household with a low income would be disposed to rapidly spend all the existing amount of money on the necessary services and goods. This situation could lead to an increase in funds in the country's economy. The money that a high-income household saves or invests does not raise the level of demand for goods and services. It is worth noting that, on this basis, it is discussed that economic consumption can be stimulated by lowering the tax burden (tax burden) on citizens with significantly low incomes, increasing this burden on taxpayers with higher incomes.

However, it can be argued that the state is working to ensure that not to deprive the financially secure part of the population, if the decision to introduce a progressive taxation scale is made. In addition, the corresponding draft law in Russia plans to be introduced by the Government of the Russian Federation. Only in this case the bill will acquire significant chances for adoption.

The scale of taxation denotes the principled position of the government of the state. In today's economy, it is not likely to distribute the income of the wealthy in favor of the poor. Based on the foregoing, the introduction of a socially fair progressive tax on personal income with tax exemption for citizens with wages equal to or slightly higher than the minimum wage would be the best option.

In conclusion, it should be added that in a state where taxes are the cost that the population pays for a developed and civilized society, then the progressiveness of taxes mainly determines how this cost brings significant changes in this society.

References / References

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References in English /References in English

1. Sergienko N.S., Igudin A.G. Povysheniye effektivnosti kaznacheyskogo ispolneniya biudzhetov // Finansy. 2007. No.12. P. 22-24.
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