Today it is impossible to imagine any economic system, which is not paid much attention to taxes.
role of taxes in the modern economic system is very high.Taxes and tax system will not only act as the main forming part of the budget, but also a powerful tool to promote economic development on an innovative way.In addition, the tax system and performs the traditional functions - regulates the social sector, is involved in the redistribution of national wealth.Moreover, the impact of the tax system is constantly increasing.
Today, the tax system of the Russian Federation greatly increased its role, which is due to the development and expansion of the non-state sector of the economy.
tax is a compulsory payment of gratuitous character which is charged with any organization or individual in the form of Cash, who has been in the past on the ownership or economic control.
characteristic of gratuitousness in this case mean that the payment does not involve reciprocal obligations of the state, thus arranged almost every tax system.Types of taxes that exist in a particular country are determined by many factors, and these factors can be both long-term and short-term, making the tax system dynamic mechanism.
However, with all its changes, one option always remains constant - taxes and the tax system has always correlated with state coercion for their preparation.
In modern Russian tax legislation, the following basic concepts: taxes and fees.The difference between them is determined by the targets and procedural factors.By collecting, usually taken to mean a contribution, which requires the commission in response to certain response for the benefit of the payer.The tax, as already noted, is not a target ratio, and therefore is a means of direct replenishment.
Tax regulation requires an effective impact on the interests of the taxpayers and to the interests of property.Some researchers believe it is the emergence of private property determines the condition for the appearance of such phenomena as the taxes and the tax system.Stressing the principles of the issue, J. Gorski describes the need for private property as the first, the fundamental principle of taxation formulated by Adam Smith.The Marxist idea of the withering away of the state led to the actual destruction of the full tax relations for a generation in our country.
Installed kvazinalogi actually were additions to the regulated prices in rigidly deterministic system of relations with the administrative-command management.On the basis of policy plans in advance it was predetermined number of products.The issue in a closed economy correlated with consumption.Sales tax is usually installed on the end-use products, taking into account the individual characteristics of the goods and the variety of different rates does not affect the production or consumption.Excise taxes are not much different from the turnover tax - is that a group of taxable goods.Income taxes paid in state income in the form of withdrawal of the available balance surpluses of enterprises;provided personal exemptions and deferral of its payment."Perestroika", which began in the late 80-ies., Assumed in the first place, changes in property relations.However, today there are taxes and the tax system reflects the inadequacy of tax relations in state ownership.Civil legislation defining the concept of ownership, establishes that, as the owner of all the property of the unitary enterprises, the state has the right to dispose of the property on your own.The application of tax legislation to undertakings is largely a statistical than economic significance.Thus, the problem of the measures of tax policy is to ensuring parity of interests as the owner of income and subject of disposable income on the basis of other rights than the right of ownership, on the one hand, and the state withdraws some part of such incomeOn the other hand, the resources of society to focus on the priorities of economic and social development.
most important feature of the modern world economic system is intensive involvement in economic turnover of intellectual property (IP).The basis for the dissemination of specific goods - the results of intellectual activity - on the world market is well-developed patent system, protection of copyright, an active licensing policy.
