concept of taxes and fees is to ensure that they are the main sources of formation of monetary funds of the state - budget revenues.That is why the taxes are directly related to the activities of all the state and depend on the level of its development at a particular historical stage.With their help it is possible to withdraw a part of the national income and assign it for state needs.
tax system of modern society is an important regulator of the national economy, which provides the financial stability of the life and work of credit facility on a national scale.Literacy in the approach to the organization of the taxation system of the country determines the degree of efficiency of the entire national economy.
main principles of taxation of business entities and the public are the principles of economy, convenience, fairness, separation levels of budget certainty, the application of the scientific approach in determining the amount of taxes.
In practice, these principles are put into practice through the methods of taxation.By means understand methods of constructing tax rates in relation to their tax base.According to this criterion there are four main methods of taxation: proportional, equal, progressive and regressive.
taxation methods play an important role because of their correct choice depends on the correct allocation of the tax burden on all subjects economy and citizens.From this it depends on the amount of revenues and the burden on individual taxpayers with regard to their financial capacity.
Equal taxation establishes a fixed amount of tax that is levied on taxpayers.The tax rate used in the solid size, which is equal for all stakeholders and does not depend on the tax base.
Such methods of taxation are the most primitive and simple.On the other hand, they are very comfortable, especially in an emergency or temporary taxes imposed in addition to the constant.For example, the poll tax, which is paid under Peter I. This method does not consider the financial position and the income payers, so the poor bear the burden of paying taxes in a larger size.Today this method is considered economically inefficient as it does not meet the requirements of the principle of justice.
Proportional taxation for individual taxpayers sets fixed rates in certain percentages and fractions, which will not change the tax base.These methods require tax tax increases respectively increase the tax base.In this case, fully taken into account the principle of equity.Today, the majority of taxes in the Russian Federation are based on the proportional method.
Progressive taxation takes into account the growth of the tax base in the calculation of the tax to pay.In this case, the tax rate is directly proportional to the associated tax bases (with an increase in the base rate is higher).The choice of this method of taxation is based on the concept of so-called discretionary income - income that is used at their discretion.It is the difference between total income and those that are spent to meet the minimum (basic) needs.With an increase in total revenues and increased the percentage of discretionary income.With the proportional method of taxation (where the tax base is equal to the total income) less wealthy taxpayers find themselves in a severe disadvantage because the share they receive free income is less than that of wealthier taxpayers and the share of tax that they are required to pay, respectively - higher.A progressive taxation in this case, ensure compliance with the principles of justice and equality.
methods include another tax - the method of regressive taxation.This method is a separate area of all existing.Such a tax is considered a form of progressive, but with negative coefficients progression.With this method of taxation the tax rate is reduced by a proportional increase in the tax base.This method in the modern economy is rarely found in its pure form.In Russia, this method is used to establish a unified social tax.
