All taxes, which are characterized by the dynamics of a rate cut at an event increase the income that is subject to this tax, classified as regressive.This is a fairly large group of tax, it includes all indirect taxes.Therefore, a regressive tax as a kind of indirect installed in the form of a price premium of commodities or rates on which made the work or provide services.This parameter is the main thing that distinguishes a regressive tax, like all indirect from direct taxes.
mechanism of levying such taxes is that the primary tax collector here is not the state as such, and the owner of the company or companies that produce products or provide services.Upon completion of the production process, the company sells products at certain prices or rates, which include a premium (VAT, for example).The company derives revenues from sales, and already the basis of its value, pay the tax to the state.Powered mechanism under the action of which the owner has, as already mentioned, acts as the collector, and the buyer - the taxpayer.In addition, if such a mechanism tax as it is masked by a single person, he can not know exactly his size.
In economics, a regressive tax may be paid in the following forms:
- the value added tax (VAT).This value is added to the value of the goods at all stages of the production process and implementation.This regressive tax will be charged as you progress through stages of product manufacturing process and the implementation process until the receipt of the final buyer;
- excise duty.Such a tax is intended primarily to establish in respect of items of mass consumption (food, tobacco products, sanitary and hygiene, etc.).To include excise taxes and payments for utilities and other common types of public services;
- customs duty is the same as that of excise duty only in relation to goods which are imported from abroad;
- environmental tax (collection) is a kind of indirect tax, which is charged for activities related to the risk of damage to the natural environment.
accepted that regressive tax systems are more likely worsen the financial situation of the poor.That is why particular importance in ensuring the principles of social justice begins to take audit of the income tax.Its main purpose - to check compliance with the values and the rules for calculating tax on any company with legal requirements, namely Chap.25 of the Tax Code.The content of the audit includes examining:
- all kinds of counts for the calculation of this tax;
- determine the amounts that can not be taken into account when calculating the tax;
- the tax base;
- financial statements as it relates to this tax;
- classification and detailed information on all tax liabilities, including unpaid taxes;
- to pay taxes to the budget.
to somehow soften the harsh effects of the regressive system in the most poorly protected sections of the population and bring it closer to the essence of the principles of social justice, proportional to the applied scheme of its calculation.This applies, in accordance with the principle of "marginalism" - the theory of the Austrian economist Carl Menger, which states that any remaining amount of money from the poor for him always more valuable than the same amount for the rich.
mechanism of this proportional calculation is that the final tax rate is set according to the specific size of the profit.It should be noted that the negative effect is proportional to the principle does not remove the end.This is especially true as the most regressive excise variety of indirect taxes.Therefore, they apply a restrictive approach, that is, set average and marginal rates.However, it is not all be solved, as the same time apply the principle of proportionality and the principle of limitation of rates is not possible.The fact is that with this approach, these rates are automatically equalized.
