taxation system in Russia is an organized system in the specific principles of relations between the State through the competent authorities and organizations or private citizens for establishing and levying of taxes and duties to the budget.
At the heart of any tax system is based on taxes.The taxation system in Russia allows the state to realize their responsibility for the management of public financial flows.
tax system in the country has developed in the period 1991 - 1992, during the radical transformation of the economy of the former USSR, the transition to a market economy and political confrontation.The main factors influencing significantly while on the development of tax policy include: the lack of experience in the regulation of tax relations in the legal aspect, social and economic crisis in the country, as well as the very short period of time to create a new system of tax legislation.Therefore, domestic economists and appealed to the international experience.
thus gaining tax system in Russia, which consists of a set of taxes, formulated on basic principles of the establishment and introduction of, control over the timely payment thereof, as well as sanctions for non-payment.
structure of the tax system can be represented in the form of components: the aggregate tax regimes and tax authorities, controlling the accrual and payment of taxes.
So, all taxes are divided into:
- federal, represented value added tax, a tax on income of individuals, excise duties, income tax, etc .;
- regional, including such taxes on gambling, property and transport companies;
- Local taxes include: property on individuals and on the ground.
effective taxation in Russia is impossible without the introduction of the country's special tax regimes:
- single agricultural tax (taxation of agricultural enterprises and organizations);
- a flat tax, which is a simplified system of taxation of certain activities.
supervisory role in the tax system assigned to the tax authorities.This government structure is designed to ensure compliance with relevant legislation, correctness and completeness of the tax charges, as well as the timeliness of receipt of payments in the budget.The structure of the tax authorities requires federal agencies and territorial divisions.
modern tax system in Russia is based on the following principles:
- The unity of the tax system, as enshrined in specific articles of the Constitution and ensure the unity of financial, credit and monetary policy.This principle ensures the unity of the economic space of the country.
- The principle of mobility and flexibility for the amendment of certain taxes or appropriate mechanisms to increase or decrease the tax burden to meet the public needs.
- Principle of stability.According to this principle, the tax system in Russia should be unchanged for at least a few years.From the practice of foreign countries, any tax reform must take place only in extreme necessity and, preferably, from the beginning of the fiscal year.
- Multiplicity of taxes.This principle involves a number of aspects, chief among which is considered to be a set of taxes and taxable items.Combining Objects and taxes should be a system that meets the requirements of redistribution of the burden among taxpayers.
