Tax planning and ways to improve its improvement. Improvement of tax administration in the Russian Federation tax process and its improvement
Ministry of Education of the Republic of Belarus
Private Education Education "BIP - Institute of Law"
Department of Financial Rights
Thesis
by discipline: "Financial law"
on the topic "Tax process and its structure"
Student-diploman
law Faculty
5th course, gr. 7 Tax and Banking
specialization
Head
Plan
Introduction 3.
Chapter 1. Concept, Essence, System and Tax Law Sources. five
Chapter 2. Tax process and procedural law. 15
2.1. Legal process and procedural law. 15
2.2. Tax process as an institution of tax law. 22.
Chapter 3. Tax lawcraft. 28.
3.1. The concept of law-conducting (legislative) process. 28.
3.2. Establishment and administration of taxes 35
Chapter 4. Jurisdictional Tax and Legal Procedures. 40.
4.1. Tax control as an independent tax process production 40
4.2. The concept and types of measures of tax and procedural coercion. 46.
4.3. The right to appeal in the system categories of the tax process. 53.
Conclusion. 60.
List of used literature. 62.
Introduction
The continuation of the active conduct of reforms in the field of taxation determines the acceleration of the process of the formation and development of tax law science. Under conditions of cardinal changes, it becomes obvious the need to understand the basic theoretical provisions and principles of tax legal regulation. Improving law enforcement Tax Code RB causes the need for system analysis and assessment of legal concepts contained in it and categories.
One of the most developing tax law institutions is the "Tax Process". The adoption of the Tax Code gave the development of this institute fundamentally new legal content, which requires certain theoretical estimates.
The formation and development of the tax process occurs under conditions of radical change economic relations and the formation of fundamentally new tax legislation creating a basis for the development of modern theoretical models of legal institutions of tax law.
The observance of a certain balance of the state's interests in the formation of its financial framework is important in the legal regulation of the tax process, on the one hand, and the interests of the "required" persons (taxpayers, banks, etc.) - on the other.
The urgency of this topic is as follows: the purpose of implementing the tax process is ultimately the timely and complete receipt of tax payments in budget System Republic of Belarus as a result of proper execution by organizations and individuals of their tax duties. Proper and accurate compliance guarantees in our country to build a normal and legal system for paying tax and other mandatory payments.
The purpose of this appearance is, first of all, the substantiation of the conceptual apparatus of the Tax Process Institute; study of the legal nature of its main elements; Determining its principles.
It should be noted that the scientific developments of M.V. had special importance for the work Romanovsky, D.V. Vinnitsa, B. M. Lazareva, Yu. A. Tikhomirov and a number of other authors who have dedicated their work to the study of the issues of the administrative process and legal procedural forms. The presented diploma work analyzes the works of leading scientists in the field of financial and tax laws, which are of fundamental importance for studying the essence of tax control, and, above all, the work of Gorbunova ON, Chemical N.I., Ivanova V.N. , Petrova G.V., Karaseva M.V. and a number of other authors.
Chapter 1. Concept, Essence, System and Tax Law Sources.
Tax law is the most rapidly developing part of the system of law of the Republic of Belarus. This is explained by the specifics of the socio-economic realities of today's Belarus.
As is known, the system of law is an objective, due to the system of social relations the internal structure of the national law, which consists in division of one by its social essence and appointment in public Life, internally coordinated aggregate of the rules of law to certain parts, referred to as branches of law and institutions of law. Large volumes and complex industries are divided into subdivision of rights.
The literature was expressed by judgments that the tax law is no more than an integral part in the legal institution of state revenues of the financial law industry. Later, the tax law began to be defined as the financial law extension, a set of rules of law governing financial relations in the field of tax fees and other mandatory payments, the organization of a system of tax regulatory and tax controls at all levels of state and local self-government.
and collecting taxes in the budget system and in cases provided by -vnebudzhny state and municipal trust funds with organizations and individuals.
At the same time, the tax law is referred to by the subproduction of the financial law, which is part of the Financial Law section "Legal regulation of state and municipal income";
The determination of tax law is revealed as a branch of legislation that includes the norms of various branches of law (financial, administrative, civil, criminal, etc.)
It should be noted that each structural unit of the system of the right is inherent in three essential characteristics, allowing to allocate this structural unit from the system of law, as well as to distinguish it from another legal category (for example, the branch of legislation). These essential characteristics are the sphere of regulated public relations, the method and special regime of legal regulation inherent in this structural unit of the right system. They can and coincide (for example, the method of legal regulation in various institutions of one branch of law), but the totality of all three characteristics is strictly individual for a specific structural unit of the right system. This does not exclude the ratio of some of them as a common and private (for example, the relationship between the subject of the industry and the sphere of social relations governed by the Rights of the Institute of Law related to this industry; the relationship between the special legal regime of the industry and the specific regulation regulation of the legal institution of this industry).
The largest divisions of the right system of law - the law industry have only inherent in the subject, the method and specific regime of legal regulation (special legal regime).
The Institute of Law regulates a certain complex of interrelated homogeneous relationships and has a special regulation regime. general provisions, Principles, specific legal concepts.
The structural unit of the system of law (transitional between the industry and the institute) - sub-separated law, is a whole composition and subject of regulation. Education regulating a special sphere of relations within the wider complex of one or another industry than the institution of law.
Thus, the subject of the branch of law; the sphere of public relations regulated by the standards of sub-industry rights of this industry; The sphere of public relations regulated by the Institute for the Law of this Industry, relate to each other as a common - special - private.
Legal method of the industry of law (a set of techniques and methods for regulating public relations, impact on human behavior) the same for all structural units of the system of law (subproduces and institutions), which are included in this branch of law. These structural units (subproduces and institutes) of one branch of law differ in two other essential characteristics: on the sphere of regulated public relations and its own special regime of legal regulation, which consists of a partial individual set of features inherent in the special legal regime of this industry of law .
An intersectoral (comprehensive) institutes, consisting of the norms of various branches of law and regulatory relationships (for example, institutions of ownership, copyright institutions are located. For inter-sectoral (integrated) institutions of law, it seems that the sphere of regulated related, interconnected public relations located at the junction of related branches of law is characterized. In addition, in the formation of the method and legal regime of regulation of the inter-sectoral (integrated) institution, the "borrowing" of the elements of the method and the special legal regime inherent in the arranged branches of the right, the norms of which form this interdisciplinary institute.
It is a comparative analysis of the legal regulation method that is an indicator that allows you to distinguish between an intersectoral (comprehensive) legal institution from subproduction or institute of the industry. All institutions and extensions are the rights included in this industry, the method of legal regulation is the same and coincides with the industry. In the Inter-sectoral Legal Institute, its method of legal regulation is individual for this institution and has no identical analogues in the field of law.
Introduction 3.
Main part. 6.
1. Principles of the construction of effective tax policies. 6.
2. Characteristics tax system and tax burden. ten
3. Home destinations of improving the tax system of Russia ......................................................................................................13
Conclusion. 17.
This is actually the main principle of macroeconomic policies aimed at achieving equilibrium between the state and private sectors of the economy. The private sector feeds the state within the limits that do not interfere with the action of the market mechanism. If in fiscal purposes to increase the tax rates, then the source can be destroyed in the ultimately, from which income is taken. The determining role of the private sector in economic progress required its protection, in particular, from excessive taxes that restrain its development. The protection of entrepreneurship from the taxation of taxation found its expression and in the fact that at the end of the XIX century, the question of the differentiation of tax rates was raised and about overcoming the understanding of the purely fiscal nature of taxes. The idea of \u200b\u200bthe stimulating tax function is undergoing implementing in practice.
The calculation of efficiency must be carried out not only at the moment, but also to a certain extent to the future. All of the above demonstrates the need to determine the social effect of taxation.
The social effect of taxation is the quality and standard of living, the further growth of the well-being of all members of society, the growth of culture, an increase in free time, etc., as well as the achievement of political and other purposes. The social effect of taxation can also be quite clear:
In the amount of net income received after paying all tax payments for enterprises, organizations, the population,
In improving well-being for all members of society
In increasing tax culture in the state.
The impact of the tax system on taxpayers and economic processes is manifested in several planes:
From an economic point of view, since the tax represents the form of seizure of a part of taxpayers' income to the budget for subsequent redistribution in the interests of the whole society;
From a legal point of view, since the tax system is established by law, and all conflicts between taxpayers and the state are ultimately called upon to resolve the courts;
From a sociological and psychological point of view, since the impact of taxes on the country's economic life is an impact on the subjects of market relations (both producers and consumers) in order to encourage them to certain actions (or refrain from any action), and their actions should To be subordinated to certain motivation and, in addition to emotions, should be based on the exact calculation, to which M. Deber: "The equally undoubted fundamental feature of the capitalist private farm is that it is rationalized on the basis of strict calculation, systematically and soberly aimed at the implementation of the completed him goals. From a political point of view, since taxes most directly affect the interests of taxpayers (legal entities and citizens) are the arena of the fierce political struggle.
The impact of the tax system on the country's economy is manifested in difficult interaction with other instruments state regulation (regulation of banking and, primarily, refinancing rates, regulation of land relations, regulating property issues, bankruptcy, etc.). Attention was paid to V.Yiken: "Sometimes they argue that the regulation of the economy can be compared with the change of red and green traffic lights on the street crossroads. Absolute misconception. Stop vehicle And allow him to continue the movement is not a difficult thing. But in the economy it is a close interlacing of the unbelong number of plans and actions. "
Determine the system of evaluation of performance indicators (see Fig. 1):
Exterior Internal
At the UR-not state of the UR-non-branch on the UR-not population on the UR-not
hose Subjects Org. Form rights
Fig. 1. Taxation efficiency.
If we consider the role of taxes in terms of efficiency, it must be taken into account in the context of the industries of the economic complex, economic entities of various organizational and legal forms, as well as the population.
The effectiveness of taxation on the macro level (at the level of the state) is manifested in the state of the federal budget revenues to finance the main state expenses defined by the country's economic course. The size of the budget deficit and its coating methods may also indicate the role of the tax system in the state. By the summary of external performance indicators include:
Share of tax revenues in budget revenues,
Share of taxes in GNP, ND.
The indicators of the efficiency of taxation on the micro-level, differentiable depending on the spheres of influence, can be attributed:
1) in a sectoral scale: the growth rate of production, the amount of profit, the profitability of enterprises of various industries;
2) in a territorial scale - the state of the income base of regional and local budgets, share of income from various types of taxes;
3) at the level of economic entities - the scientifically substantiated ratio of the distribution of profits between budgets and enterprises (the proportion of tax deductions in the shaft income; the share of net profit of the enterprise, remaining at its disposal, the growth rate of the consumption fund and the share of investment in production);
4) For the population - the incomes of individuals, the share of tax payments in income, the propulsion of the population on profitable groups and next to others.
2. Characteristics of the tax system and tax burden
The tax system is a combination of taxes charged in the state, forms and methods for their construction, methods for calculating taxes and tax control. Modern Russian legislation gives a brief definition of a tax system as a totality of taxes, fees, duties and other payments.
The tax system of modern Russia was formed in difficult conditions. The recession of production exacerbated the problem of mobilizing revenues to the state budget, chaotic privatization deprived the state of the most important sources of financial savings, the growth of external debt forced the authorities to emphasize the tax policy to achieve mainly fiscal objectives. The priority of the economic policy of the 1990s was indicated financial stability Russian economy. However, the tax system itself of the early 1990s was unstable. First of all, the tax system did not conclude incentives to overcome the decline in production. High tax rates and low tax collectivity created a situation where the domestic entrepreneur has found the opportunity to avoid taxes. This process acquired the nature of the national disaster. As a result, the shadow sector in russian economy Acquired a threatening scale, there were trends towards massive tax evasion, reducing the tax base.
The main part of the tax burden in Russia in 1991-2004 entrepreneurs are stable. It can be concluded that the current level tax Load For entrepreneurs reached their limit. From the speech of the former Minister of the Russian Federation for taxes and fees in 2003 G.I. Bukayev is the following thesis about the need to reduce the tax burden on entrepreneurs: "The main goal of the reform of the tax system in the Russian Federation is to reduce the tax burden on law-abiding taxpayers, providing for the leveling of tax conditions, simplify the tax system, giving it stability and greater transparency."
An important factor determining the state of calculating the taxpayer with the state is the level of tax seizure. Most economists believe that there is a tax burden limit, after which the implementation of entrepreneurial activity becomes unprofitable, economically inexpedient. The definition of the aggregate value of tax fees in such a way that it is, on the one hand, the minimum negative impact on business activity has made the minimum negative impact on business activity, refers to the number of the main tasks of the state management.
It was on the "source of the draft", the supporters of the "Proposal concept" focused their attention, - especially A. Laffer. The main idea was to ensure the growth of the natural level of real production volume, i.e. Increase the total supply. In their program provisions, supporters of the "Proposal Concept", recommended a decrease in maximum tax rates for individual individuals and business enterprises. The theoretical basis of the proposed activities was the so-called "Laptre curve". In accordance with its schedule (see Fig. 2), tax revenues are the product of two main factors: a tax rate and tax base. The main idea is such that the growth of the tax burden can lead to an increase in government revenues only to some limit until the tax is reduced by the taxable part of national production. When this limit is exceeded, the increase in the tax rate will not lead to an increase, but to reduce budget revenues.
Y.
T * 100%
Normal scale zone forbidden zone scale
IN BMAX
Fig.2. The dependence of tax revenues to the budget from the level of taxation.
where the Y- Tax base (market output of products taxable part of national production);
B-income budget;
T-tax rate;
Vmax -Maximum possible value of budget revenues;
T * - the limit rate in which budget revenues achieve the maximum value.
The parabolic shape of the curve B shows that there are always (with the exception of BMAX) two tax rates in which the state reaches the same amount of tax revenues. The area above the BMAX point is "prohibitive" for the state, as it creates an unfavorable psychological climate, it helps to reduce production.
Of course, the discovery made by Laffere is revolutionary in economic science. Reducing the tax burden is a strong incentive for the development of enterprises. In a stable economy, such a decrease is possible only when reducing the needs of the state in domestic resources, which, in turn, means a decrease in government spending and demand from the state to the products of industry. In practice, this may mean the closure of a number of production-oriented industries. At the same time, the need to reduce the tax burden on the manufacturer is a measure of non-alternative. The replenishment of the state budget revenues can occur at first through the legalization of a part of the shadow sector, which may prefer to pay moderate taxes than being under constant threat of punishment. The decline in the share of tax payments in the magnitude of enterprises's income creates prerequisites for the start of economic growth, and an increase in the number of solvent economic agents will allow to exit the protracted budget crisis.
3. The main directions of improving the tax system of Russia
When developing economic policies, the state needs to take into account the following cases:
1. Evasion from tax. Tax arrangement should not be mixed with tax evasion and with depreciation, or with the repayment of the tax. Tax evasion is legal and illegal. To legal, legitimate is the case when the consumer with the introduction of excise on its consumption or with an increase in this excise rate ceases to buy this item or buys it in less. These include those cases when the manufacturer under the excise rate on the average exit of the product produced increases performance and begins to obtain a greater output of the product, continuing to pay former excise.
With legal deviations, the state can only fight financial ways: while reducing the consumption of the cased goods - to reduce excise. With the illegal ways of evasion, you can only fight the improvement of the tax apparatus, which should be able to open all cases of deception from the payers.
2. Depreciation (or repayment), absorption and capitalization of tax. Here are two options:
The tax causes a decrease in the value of the taxable subject - the depreciation of the tax;
The tax may be absorbed by a decrease in the value of the subject - the tax absorption;
The value of the subject is increased by reducing the tax - tax capitalization.
Thanks to depreciation, absorption and capitalization phenomena under certain conditions, the increase in tax leads to partial confiscation of the taxpayer property. On the contrary, a decrease in tax can cause anything deserved increase in wealth.
3. The person who is obliged to pay the tax on the law, actually carries the burden of tax, that is, is not only a payer, but also a tax carrier. An increase in the tax may encourage the manufacturer to reduce costs (for example, using new techniques and technical improvements in production) and due to this cover the tax.
4. The payer, legal taxable, shifts the severity of the tax on the other. If the latter also manages to shift the tax on the third person, then it is only a mediator payer. If he finally carries the severity of the tax, then he is a carrier of tax. The situation of translating is determined by many conditions: subordination of the subject subject to competence or monopoly, the presence or absence of elastic supply and supply, the degree of mobility (mobility or immobility of the subject).
If the taxpayer is a monopolist, then shifting the tax it is much more difficult for him than with free competition, since the monopolist usually establishes maximum prices without tax attitudes. When trying to shift the tax, the monopolist meets with a risk of reducing demand. Therefore, a monopolist has to take a tax on its profits, which and less tax usually gives it enough benefit. With the mode of free competition, prices approach the production costs, the tax may enter the amount of these costs. Despite the increase in the price due to the growth of tax, consumption does not decrease (for example, essential items) and the tax is transferred to the consumer. When setting items of non-essential need (medium luxury), the arrangement is more difficult, since in this case there is a reduction in consumption.
With elastic demand, it is very difficult to shift the tax, and with an inelastic much easier. If the demand for a well-known product can easily be replaced by demand for another product, the consumer evades overlap. Therefore, taxes on the essential items are easily transferred and is difficult - on the items of average luxury, with raising prices for which the consumer reduces the demand for them. Easy taxes on luxury items are easy, as very wealthy persons will not refuse, despite the tax, from their consumption.
The more taxable item is immobilized, the more difficult to transfer the tax, and, on the contrary, the longer mobility (mobility) has a taxable subject, the easier it is the tax may be transferred. For example, owner real Estate It is harder to transfer tax than the owner of movable property, especially cash values.
Thus, the established conditions for translating allowed us to recommend financial practice to impose those sources that can be said with confidence that the tax remains on them.
One of the key problems of the Russian tax system is that the taxpayer does not have a sufficient understanding, why are those taxes that the state intends to collect from it are needed. Like any system operating with the participation of thinking subjects and collective purposes, the tax system strongly depends on how it is perceived by the eyes of its subjects. Accounting for the activity of a tax subject and awareness of the reflexive nature of tax behavior is one of the tasks of the state economic policy. The first question is to find out where public consent is achieved between which forces or subjects and in what framework it can be found.
Over the past four years, serious steps have been made in the tax sphere of Russia, as a result of which tax collection has increased, the scale of evasion has decreased. In general, the tax burden on the economy has decreased: low tax rates reduced, for example, income tax from 35 to 24 percent, VAT from 20 to 18, a single social tax from 39.5 to 26 percent, a flat scale was introduced income tax 13 percent. In this case, the total number of taxes decreased from 52, so many were in 1988, to 15.
Although the total tax burden on entrepreneurial activity decreased, it still remains unreasonably large. As a result, opportunities are reduced to modernize and develop production, creating new jobs. The tax system should provide funding for budgetary needs, to be needed for business and not prevent the increase in their competitiveness and growth of business activity.
The general logic of tax reforms in many countries is associated with a gradual transition from indirect taxation to the end-income tax. The depth of this transition often depends on the ability to cope with the task of legalizing economic activities and income from it in order to move to direct taxation of income of legal entities and taxpayers.
As a manager transferred to the means, the state for entrepreneurs exists often inefficiently. The entrepreneur understands that the effectiveness of the official activities to bring deductions to certain target groups of the population will be much lower than that it has achieved in his business. There are people around each successful entrepreneur who receive the subsidies that they do not receive from the state. This also applies to those jobs that create an entrepreneur with their activities and certain social programs and charity carried out without the participation of the state.
In this regard, the entrepreneur has a feeling: did he expect his social debt? And did it do it much more efficiently than the state applying to part of his property in the form of taxes? The solution of this issue depends on how the equilibrium will be in its relations with the state.
Since the state dictates the framework of the project, administrative and other, in which there is a business, then the taxpayer arises the question of the benefit and costs of tax optimization activities. In practice, this question comes down to comparison of the amount paid by the state with how much tax evasion should be spent on the "mechanism" of tax evasion.
In general, taking into account the complexity of identifying and quantifying "shadow" economic processes, their analysis should be based on a regular comparison and rechecking of information obtained from different sources. "
Thus, actually achieving tax savings turns out to be very significant: just a few freight revolutions conducted according to the "preferential" tax scheme make it possible to considerable to strengthen business.
Thus, in order to intelligently influence the situation in the country through taxes, it is necessary not only to know the target function of the alleged changes, but also to bring this information before the tax subject. Thus, one of the mechanisms for the formation of the trust and legalization of activities among citizens and entrepreneurship is to ensure citizens of information about tax deductions.
At the same time, it is important to take into account not only the current state of society, but also the dynamics. To solve the equilibrium problem in the State Entrepreneurship system, the most attractive method of consecutive iterations focused on reducing the distance to the selected goals looks. The main thing is to avoid sharp actions and correctly select the process indicators.
Conclusion
Taxes as an economic category are part of production relations, since they arise and function in the distribution and redistribution of national income generated at all stages of production and circulation.
In the conditions of the modern economy of the Russian Federation, the importance of the regulatory function of taxes is increasing, the impact of the state tax policy on the development of entrepreneurship and an increase in business activity in Russia. In the process of analyzing the tax policy of the state for this work, we can formulate the following conclusions:
All taxes perform a regulatory function: any change in the elements of the tax system (a change in the order of calculation of the tax, the change in tax rates and benefits) affects economic processes in the country, since all taxes are included in the prices of goods (works, services). Based on this, we note that the purpose of reforming the tax system for stimulating the development of entrepreneurship, which can be fulfilled only with a decrease in the aggregate tax burden with redistributing it between the aggregate tax burden, will not be reached.
An exploited characteristic of the effectiveness of the tax system was given, the criteria for the effectiveness of the tax system were allocated and proposed. As indicators of the industry's effectiveness, the production growth rate was proposed, the amount of profit, the profitability of enterprises of various industries, in a territorial scale - the state of the revenue base of regional and local budgets, at the level of economic entities - the reasonable ratio of the distribution of profits between budgets and enterprises, for the population - Revenues of individuals.
The work substantiates the opinion that a decrease in the level of tax withdrawal when strengthening the uniform nature of taxation and the neutrality of the tax system as a whole will ensure that the tax base increases through the promotion of business and investment activity.
Activities are proposed that contribute to the information openness of the tax authorities for the taxpayer. As an important factor for the development of entrepreneurship, the formation of confidence in the tax system in entrepreneurship is emphasized. An important role is given to tax institutions. It is recommended to avoid sharp actions in choosing a tax policy for entrepreneurship in order not to undermine trust and create stability for business development.
For a long period of reform, the government admits a number of fundamental mistakes in the formation of a state tax strategy. The theoretical base was erroneously elected monetarist policies. This affected the state of the modern tax system in such a way that the fiscal orientation is still the most important obstacle to the economic revival and growth of business and investment activity. However, the existing positive trends of tax reform talk about the emerging increase in the level of tax collection, the formation of trust in taxpayers.
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Over the past decade, Russia is in a state of permanent reform of the tax system. The process of improving the tax system is infinite, since each new stage in the development of society has its own priorities of economic development, which, in turn, requires an adequate solution to the problems of interaction of economic entities with the state. An analysis of the execution of the federal budget shows that the main reasons for the budget crisis have a reproductive nature and lie in the accumulated deep negative phenomena in the economy, taking the tax base and reduce the level of tax income. Especially found all the instability of the country's socio-economic and financial situation of the country of the Russian Federation and the Bank of Russia on the devaluation of the ruble exchange rate, restructuring of state short-term obligations, the introduction of the moratorium on currency operations Capital character. President of Russia V.V. Putin, in the budget message of the President of the Russian Federation, the Federal Assembly of the Russian Federation "On Budget Policy" currently requires further modernization of the tax system, in order to create comfortable tax conditions for the transition of the domestic economy to the innovative path of development. In recent years, held in Russian society in recent years led to the need to improve tax legislation, and the excess state of the state spawned high and too complex taxes. Numerous benefits and unequal relations of tax authorities to taxpayers make the tax system unfair. "Tax oasis", creating a legal basis for mass evasion from taxes, flourish throughout the country. Tax administration has not yet reached the level at which taxes are more profitable than to leave them.
The tax system still contains a large number of poorly collected taxes complicating economic activities enterprises contributing to business care in the shadow. There are still deficiencies in tax legislation, in practical instruments for calculating and paying taxes and other mandatory payments to the budget, which enable unscrupulous taxpayers not to fulfill their obligations to the state and lead to significant losses for the budget. The imperfection of establishing the procedure for the payment of taxes and fees, the relationship between the participants in tax relations, is especially negatively negatively negatively negative. Expert estimates based on a real analysis of tax practices, the effectiveness of the tax legislation, mechanisms and the procedures for collecting taxes and their extrapolation, give reason to believe that, designed to ensure the system and comprehensive improvement of the entire taxation system, not only does not eliminate the shortcomings in regulating tax legal relations But for a number of provisions exacerbates the already critical tax collection situation. Currently, the question of the need to make additional measures to improve federal tax legislation. Significant taxation of taxes is primarily connected with the fact that the current legislation does not contain the necessary norms that fully account for taxpayers.
On average, about 3% of enterprises and organizations registered in state registration bodies do not fall on and, accordingly, do not pay taxes. In addition, about 40% of taxpayers consisting of tax accounting, annually do not represent accounting and tax reporting, and 10% of enterprises and organizations represent the so-called zero reporting. What are the main goals of improving the tax policy of the Russian Federation? This reduction in the tax burden on the economy, streamlining state obligations, the concentration of financial resources on the solution of priority tasks, reducing the dependence of budget revenues from world prices, creating an effective system of intergovernmental relations and management government finances. Tax reform is designed to reduce tax burden on taxpayers, simplify the tax system, align the terms of taxation. Taxpayers should be protected from the arbitrariness of tax inspectors, including with the help of effective legal mechanisms. At the same time, the responsibility of taxpayers for non-payment of tax should be tightened. The Tax Code of the Russian Federation establishes the norm on the formulation of taxpayers for accounting in the tax authority at the place of its location. Doctor of Economic Sciences V.G. Panskov believes that this is not enough. V.G. Pansk also believes that it would be necessary to prohibit the registration of legal entities - commercial organizations in residential premises. It is necessary to establish that the registration of newly created enterprises and organizations, as well as enterprises and organizations created on the basis of eliminated business entities or as a result of reorganization procedures, should be carried out only on submission to the registering authority of the tax authority on the absence of them and their founders of debt debt or other mandatory payments. At the same time, the measures of the responsibility of taxpayers for violation of the term or evasion of registration with the tax authority should be reconsidered. In order to strengthen the responsibility of taxpayers for these tax offenses, it seems appropriate to significantly increase the amount of the fine.
In general, the main directions of improving the tax system are:
Ensuring the stability of the tax system;
Maximum simplification of the tax system, withdrawal from laws and instructions of norms with ambiguous interpretation;
Weakening of tax pressing by reducing tax rates, ensuring a reasonable level of tax seizures;
The optimal combination of direct and indirect taxes. It should be borne in mind that in countries with developed in recent years, preference is given to direct taxes, while the orientation of indirect taxes indicate the inability of tax administrations to organize effective tax collectors;
strengthening the role of property taxes having a stable taxable base;
Bringing into compliance with the tax legislation of other laws, one way or another affecting the procedure for calculating and paying taxes;
Maximum accounting for taxation of real costs of economic entities related to their production activities;
improving the income taxation of individuals, the development of a flexible tax scale, taking into account the inflationary process;
The development of the principle of voluntariness in the payment of taxes, an integral part of which is timely informing taxpayers about changes in tax legislation, providing consulting services when calculating and paying taxes.
It would be advisable to also supplement tax legislation with the standards that introduced temporary legal restrictions in the activities of enterprises evading taxes and having a sustainable sustainable, non-declining debt for payments to the budget.
In addition to improving the tax system, it is necessary to make changes to the provisions of federal laws on the tax revenues. Currently, the volume of income revenues for the main sources in these laws are not approved, but only defined as accounting indicators. This nature of the budget indicators does not have the strength of the legislative norm, mandatory for execution. In this regard, non-fulfillment of the intended income revenues does not entail any legal consequences for the relevant executive authorities.
The Tax Code provides for a reduction in total taxes while maintaining the most significant taxes, both from fiscal positions and from the standpoint of economic processes. In this regard, a significant part of current local taxes that have a weak fiscal and regulatory value are abolished. At the same time, the composition of local taxes is replenished with the transfer under the jurisdiction of local authorities. From the number of federal taxes are not excluded enough effective: fee for the use of the name "Russia", tax on operations with securities, tax on the purchase of motor vehicles and tax on implementation fuel and lubricants. At the same time, the composition of federal taxes is replenished by a number of new taxes related to the use of natural objects. The Tax Code of the Russian Federation provides for a fundamentally new approach to the collection of property taxes, bearing in mind the gradual replacement of traditional property taxes on real estate tax, etc.
A few words should also be said about the Law of the Russian Federation "On the basics of the Tax System of the Russian Federation". The total number of taxes and fees operating in the Russian Federation are reduced as a result of amending the Law of the Russian Federation "On the Fundamentals of the Tax System of the Russian Federation". This allows you to solve one of the tasks of the Tax Code of the Russian Federation - a decrease in the tax burden existing in Russia. For example, instead of 49 established taxes and fees established by the federal legislation, no more than 25 is charged. It is important to emphasize that with the adoption of the Tax Code of the Russian Federation, a list of federal, regional and local taxes remains exhaustive, that is, no legislative authority of the subject of the subject of the federation and representative The local government body is still not entitled to establish a tax not provided for by the Tax Code of the Russian Federation. The ordering of taxation, first of all, is aimed at repealing previously irrational taxes and other payments. Only basic taxes that form the basis of the Russian tax system are fundamentally preserved - tax on, organizations, income tax of individuals, resource and some other payments. They were tested in many states with various tax systems and proved their fairly high efficiency, and Russian payers have been adapted to their existence for many years. In the second part of the Tax Code, an attempt was made to eliminate the shortcomings and streamline charging VAT, the income tax and a number of other taxes.
In particular, the improvement of the procedure for calculating and paying VAT provides for the following areas:
Expansion of the circle of taxpayers at the expense individual entrepreneurs;
streamlining the calculation system and paying tax;
Introduction of a single order of reimbursement of input VAT for all areas of activity, including retail and public catering;
consolidation in the legislative procedure for calculating value added tax on the basis of invoices;
Abbreviation tax benefits.
The reduction in tax rates will certainly be positively affected by incentives for labor and entrepreneurial activity, which should lead to growth and increase in production, consumer demand due to the growth of non-taxable income. All this contributes to an increase in government revenues, conspicing the increase in prices and inflation, the exit "on the light".
The main disadvantage of the Code is that it is based on far from indisputable parcels based on the current tax policy of Russia, in particular, reorienting the tax system with advantageously direct taxes on consumption taxes, as well as strengthening the tax press in relation to individuals in case of insufficient Study of the income tax system. In the new conditions of the development of market relations, the nature of government spending changes, their share is reduced towards the financing of the national economy. Enterprises, acquiring increasing economic freedom, are able to independently solve most of the tasks of their economic development. All this contributes to the formation of such composition and structure of government spending, which will solve in turn three main tasks:
Financing the needs of socially unprotected segments of the population;
ensuring the needs of fundamental scientific research (space programs, environmental problems and other studies);
Financing of the management and turnover of the country within the sufficiency.
All above, the resulting consequences of the breakdown of old political and economic obscures in our country are the initial basis, a predetermining condition for working out the optimal level of taxation:
Reduction of government spending to the optimal, socially necessary level due to the abolition of various financial injections into inefficient enterprises and industries and allocating federal budget loans to those regions that provide progressive promotion to the market and the growth of citizens' well-being;
the creation of a tax system that stimulates the development of the economic basis, and this is a decrease in the tax burden for enterprises of manufacturers of competitively capable goods and services;
state stimulation of investments by various methods;
Thus, the improvement of taxation is inextricably linked with the creation of a solid economic basis and stable political conditions of social development. From how soon it will be created, the formation of sustainable prerequisites depends on the gradual transformation of the taxation system into the economic growth factor. The study of the tax system of the Russian Federation, the theoretical foundations of building tax systems and the analysis of the compliance of the structure of the tax system of Russia, the basic principles and economic law of the formation of the tax system makes it possible to form the following conclusions:
The Russian tax system generally complies with the theoretical principles and economic laws of constructing the tax system, but there are certain contradictions that are increasingly inevitable, but must be minimized;
- The tax system established by the Tax Code of Russia has become "qualitatively", more ordered, it manifested itself, first of all, in the abolition of previously irrational taxes and other payments that are taxed. Only basic taxes forming the basis of the Russian tax system are fundamentally preserved - tax on value-added, excise tax, tax profit tax, personal income tax, resource and some other payments;
- The tax system of Russia is constructed in such a way that everything is equal before it. There is no "discrimination" of taxpayers, let's say
- 1.1. Modern Tax Process Concept
- 1.2. Procedural tax legal relations
- 1.3. Procedural aspects of tax authorities in the system of legal regulation of tax relations
Modern Tax Process Concept
Taxes always played an important role for the state, since their absence cannot testify to the existence of any political state education. Along with the territory, population, authorities and management taxes are the basic state of the state. In this regard, in conditions of insufficient economic stability and economic growth, the unbalance of the functioning of the administrative authorities and management, the exacerbation of the foreign policy environment due to the threat of terrorism, existing ethno-national contradictions of Russia, it is necessary to exist a holistic legal field that strengthens the country's tax system. Tax problems, from the point of view of their legal content, a minor attention was paid to the incomplete past. Not fully understood and worked first attempts regulatory regulation The market transformations occurring in the last decades and as a result - developed tax legal relations. The formation of the tax system of the Russian Federation was not sufficiently supported and comprehensive system reform russian legislation, property, judicial and law enforcement systems, budgetary relationships.
Currently, tax legislation is very actively developing and improved. This is evidenced by the frequent change in the norms of the Tax Code of the Russian Federation, the legislation of the subjects of the Russian Federation, other legal regulations on taxes and fees, systematic replenishment of the gaps in the field of tax and legal relations, increasing the overall level of tax culture of taxpayers, a clearer and regulated work of tax administration entities. The procedural and legal procedure for the implementation of tax authorities is increasingly complicated. Judicial practice on tax disputes associated with procedural norms is becoming increasingly extensive and established.
In almost any legislative initiative in the tax sphere, scientific and practical publications on tax law are enjoyed in great demand. In addition, the tax law and the tax process as educational disciplines are included in the curricula of almost all legal and economic faculties.
Increased interest, obviously, is due to the significant interest of today's students to the specialties, training on which is based on tax right:
- Tax consulting
- Tax management,
- Tax dispute lawyers, etc.
Experts professionally engaged in tax issues, perfectly own knowledge about the tax process and tax procedural procedures.
In financial and legal science, more and more scientific research appears, proving the existence of a tax process as a type of legal process, with its division at the stage, tax proceedings, procedures, stages of procedural order, etc.
An important stage in the development of the tax process in the Russian Federation is associated with the adoption of the Tax Code of the Russian Federation, a significant proportion of the content of which is the norms of a procedural nature.
When taking this act, the legislator based on the principles peculiar to other procedural sectors and institutions - sectors of criminal procedure and civil lawsuits, as well as institutions of the constitutional and administrative process, a well-known system of Russian law, made an attempt to implement in the norms regulating the tax process, Principles:
- legality
- presumption of innocence
- procedural equality of the parties,
- accessibility
- publicity
- economy
- adequacy
- Protection of the interests of the state and personality.
Analysis of tax legislation and practice indicates that the tax process already exists as a phenomenon and has both all common signs inherent in the legal process and special, which distinguishes it from other processes.
In addition, the timeliness of scientific and practical research on the tax process is explained by the fact that in the modern financial and legal doctrine the problem of the tax process was repeatedly affected by scientists representing various scientific schools.
As a positive phenomenon in the science of financial law, as a whole, a number of new works devoted to the issues of the tax process should be considered, increased attention to this problem.
However, the polarity of the opinions of scientists to determine the content of the concept of the tax process, its place in the financial and tax law system makes further active development in one direction of the tax procedural law, the improvement of the relevant norms and the systematization of legislation. In addition, without determining the understanding of the essence and concept of the tax process, it is impossible to proceed to the development of ways and means of increasing its effectiveness, studying the impact of the tax process on the development of entrepreneurial activities in the Russian Federation.
These include the subject and method of the tax process, subjects of tax and procedural legal relations, the procedure for the distribution of rights and obligations between them. The study of these issues seems to be relevant and important, given, firstly, the need for the existence and application of procedural forms, with the help of which the material law is being implemented, secondly, the importance of legislative regulation of the order of execution of the obligation to pay taxes and fees is directly related to ensuring economic stability and state sustainability.
Given the specifics of the tax procedural relations, it is possible to formulate the general concept of the tax process as follows.
Tax process - this is an independent type of legal process, and tax procedural law - Part of the tax law, which represents a set of legal norms regulating public relations (arising, changing and terminating in connection with the permission of individual affairs in the field of taxation by authorized bodies in order to protect the rights of taxpayers and publications) in the process:
- carrying out tax control activities;
- Implementation of interim measures;
- bringing to responsibility for violation of tax legislation and fees;
- appealing acts of tax authorities, actions (inaction) of their officials.
As a rule, the obligatory feature of any phase of the tax process is the presence of a certain specific task, the non-fulfillment of which prevents further activities or reduces its effectiveness.
They can be divided into characteristic of the total tax process (general) and on the procedural order peculiar to certain separate stages (special).
Common tasks play the role of the interconnection factor in a unified tax process system, where each separate stage of the procedural order plays a role in achieving the general result.
Special tasks reflect the special functional orientation of the subject's activities at each specific stage.
Ultimately, all stages of the procedural order ensure the achievement of a single goal. The main goal of the tax process is the fulfillment of the tax duty by the taxpayer in strict accordance with the requirements of the legislation.
Based on the analysis of legislation in the field of taxes and fees, tax administration, as well as the provisions of the law-enforcement theory of the process, the tax process can be represented as a sequence of the main stages of the procedural order.
All stages of procedural order are interconnected, interdependent. Subsequent steps in their content complement the previous ones. Each next stage logically follows from the previous one and is more high level development of legal relations. A separate stage is completed by the adoption of a certain decision, largely affecting the further course of activity. Such decisions are usually drawn up in the form of a legal act and relate to the totality of homogeneous procedural actions that end this stage.
Each stage is characterized through the peculiarity of the elements forming it - procedural actions, procedures.
The tax control stages occupy one of the most important places in the tax process and are due to the nature of the control activity, while having a complex, multi-level structure.
The procedural order of tax control is devoted to the norms of ch. 14 of the Tax Code of the Russian Federation. In addition, a significant number of subtitudinal regulatory acts characterizing the procedural procedure for the implementation of tax control is adopted.
Significant number of them must be fulfilled only to the subjects of tax administration. In other words, the Federal Tax Service adjusts the procedural procedure within the framework of the Tax Code of the Russian Federation for its employees, seeking to be strictly complying with all procedural actions by tax authorities during tax control events.
The main feature of the tax control is that it covers the entire period of the activities of the subjects of tax legal relations, i.e. Tax control stages proceed in parallel with all the stages of the tax process.
For example, according to Art. 83 Tax Code of the Russian Federation with tax authorities, when calculating the tax, data on the taxpayer, payer of the collection, tax agent, as well as their property (vehicle, land plot, real estate) obtained at the stage of tax control during accounting procedures are used. In other words, for calculating the tax is of paramount importance information, documents obtained at the stage of tax control measures related to registration and accounting of taxpayers.
Security proceedings as a set of procedural actions is also associated with the implementation of control activities. In particular, the tax authority is controlled by the fulfillment of the main obligation to pay the tax, and in improper execution, the information received is transferred to the appropriate official for the adoption of the necessary measures. In addition, the basis for applying such a measure of ensuring, as a penalty, serves the perment of the performance of the obligation to pay taxes and fees. Information about this is detected during the activities of tax control in the form of procedural actions to carry out the reconciliation of calculations with the budget of a particular taxpayer.
Even more interacts, the stages of tax control measures with the procedural procedure of attracting tax liability are in contact. Moreover, the collection of materials necessary to attract tax liability is carried out at the framework of tax control activities, and in the actual tax audit, one of the key legal acts of tax control, indicate only documented facts of tax offenses identified during the inspection; conclusions and suggestions for the elimination of identified offenses; Links to Articles of the Tax Code of the Russian Federation, providing for responsibility for this type of tax offense.
A significant importance in the tax process has a sequence of the implementation of the tax control steps in the time interval. The specified question also does not have a single opinion of scientists. In scientific literature, some specialists propose a division of control activities on the basis of the content of a type of control activity, other more attention is paid to the procedural component of control.
Taking into account the tasks carried out during each stage of the procedural actions, the composition of the participants, methods and forms of control activities, as well as the list of documents issuing the results of activities, other procedural signs, you can construct the following classification of the tax control steps.
- 1. Statement on the tax accounting of organizations of individuals.
- 2. The maintenance of tax accounting in the tax authorities (will happen).
- 3. Preparation and appointment of tax control measures.
- 4. Conducting tax control measures.
- 5. Consideration of tax control materials and decision making.
- 6. Pre-trial consideration of tax disputes.
- 7. Judicial consideration of tax disputes.
- 8. Removal from tax accounting.
The stages of the procedural order can be defined as a combined system of methods, methods and forms of carrying out the control of the authorities of the authorities in the field of taxation to solve uniform problems and ensuring a functional sequence of such actions.
- Gudimov V.I. Tax control stage in the tax process. M.: Financial Law, 2006. P. 34.
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