Banking. Tax system and its structure. Tax policy (most important)

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Banking. Tax system and its structure. Tax policy (most important)

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Topic 72. Tax system and its structure. Tax policy

Tax system- this is a set of taxes established by the legislative branch and levied by the executive branch, as well as methods and principles of constructing taxes. The tax system is one of the most important levers regulating the financial relations of an enterprise with the state in the context of the transition to a market economy. The structure of the tax system is determined by the socio-economic structure of society. The composition of the tax system is diverse and includes a large number of taxes (Tax planning for an accountant: how to legally reduce taxes, Accounting, taxation, management accounting: tutorial, Audit, International accounting (IFRS)). At the basis of their classification There are different principles:

1) Based on their use, taxes are divided into general and special (targeted).

General taxes are depersonalized and go to the single cash desk of the state. They are intended for national events.

Special taxes have a strictly defined purpose and usually form off-budget funds. 2) Depending on the body that collects the tax and at whose disposal it is received, taxes are: federal, taxes of federal subjects, local. 3) Based on the objects of taxation, taxes can be classified into direct and indirect.

Direct are set directly on income and property. To indirect include taxes on goods and services included in the price or tariff.

Principles of building a tax system: - uniformity - hard taxation for the rich and sparing for the poor; - certainty - that is, the payer must know exactly the place, time, method and amount of payment; - convenience - to simplify the act of tax payment; - thrift - the cost of collecting taxes should be minimal; - one-time taxation of the same object for a certain period; - stability of the tax system for a long time, etc.

Tax policy - this is a system of state measures in the field of taxes and is an integral part of financial policy.

Objectives of tax policy:

1) Providing the state with financial resources;

2) Creation of conditions for regulating the economy of the country as a whole;

3) Smoothing out the inequality in income levels of the population that arises in the process of market relations.

3 types of tax policy:

1. Maximum tax policy - characterized by the principle of "take everything you can." In this case, a situation arises when tax increases are not accompanied by an increase in government revenues. 2.

Reasonable income policy - promotes the development of entrepreneurship, providing it with a favorable tax climate. But income is declining. 3.Policy a fairly high level of taxation with significant social protection. Tax revenues are used to increase various social funds. The Russian Federation is characterized by a combination of the second and third types (Optimization of taxation of an enterprise: methods, schemes, ways and means (analysis)).

Authors: Shevchuk D.A., Shevchuk V.A.

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