Progressive tax system. Why in Russia does not introduce progressive tax

For persons who are payers of mandatory deductions to the budget, a proportional, regressive, progressive tax may be established. Such separation is based on the ratio between the rate and object of the case.

Characteristic

The progressive tax is an exaction, the rate of which increases in the course of increasing the object of the taxation. When using it, the burden is more concerned with rich people. With a proportional system, the rate remains unchanged. It does not depend on the magnitude of the object of the object. Progressive and proportional tax is thus opposite to each other. Many economists are opponents of a single bet entered in the Russian Federation for individuals.

Progressive tax in Russia

The Russian government does not plan to introduce this system. At the state level, the optimal is considered to be the preservation of the rate of 13%. Dmitry Medvedev said this in one of his reports. The idea of \u200b\u200bintroducing progressive income tax in the country was discussed, but did not receive support. In the coming years, as stated by the Prime Minister, the system of embankments will not be revised. This position was supported by the President of the country. Acting scale NDFL introduced since 2000. According to Ivan Solovyov, an expert of the Institute of Legislation and Comparative Law, such a system ensures optimal collection of deductions. In particular, in 2010, 1789.6 billion p received in the budget. From NDFL, in 2013 - 2497.8 billion. In addition, as an expert notes, the share of income tax in the total volume of budget revenues from taxation is also increasing. So, in 2010 it was 39%, and in 2013 - already 41.9%. In addition, the existing system today pay NDFL Almost completely eliminated from the practice of "gray salaries". In confirmation of the correctness of the choice, experts say that the world is not welcomed by breaking effective schemes budget deductions. This is due to the fact that any changes can destroy the generated model, and also significantly reduce the confidence of tax payers. Dmitry Medvedev, nevertheless, saying that in the near future the system will not be revised, did not exclude that the government could return to the discussion of the issue in 5-7 years. The experts themselves suggest that now is not quite the right time for discussion on the problem.

History

Progressive income tax actually entered into practice as a result of class struggle. Agrarian and representatives of the working class were of particular influence on its implementation. The confrontation, which lasted for many decades, in which one, then another side tried to win, numerous attempts to reform the existing tax systems, the complex of social and economic factorsIn the end, gave the desired result. Progressive taxation, thus, was realized in practice in the form income tax.

Using a system of different countries

The first progressive tax, the example of which we now consider, introduced in the UK in December 1798 Prime Minister William Pitt (ml.). The rate began with 2 pence / pound for profits, the magnitude of more than 60 pounds (1/120). Next occurred to the maximum indicator 2 shillings / pound on income, more than 200 pounds (1/10). In mid-July 1893, transformations were carried out in Prussia economic system (Known as a "Mickel reform" by the name of the Johann Mikkel Minister of Finance at the time of Johann Mikkel). Progressive tax started counting from 0.62% (for income per year 900 ÷ 1050 brands). Then it was raised to 4% (for profit, more than 100 thousand brands).

As for Russia, the first attempt to introduce a progressive system took place in 1810. At that time, the battle with Napoleon was exhausted by the state budget and provoked a sharp decline in the ruble exchange rate. Progressive tax introduced for landowners. The accrual started with 500 rubles and increased to 10% of net income. After the war is completed, the budget began to decrease sharply. As a result, in 1820, the progressive tax was abolished. Again the system was established in early April 1916. She had to start acting in 1917. However, the plans of the royal government prevented first February, and after it - the October Revolution. Thus, the law was accepted then did not join. Over the next few years, several decrees were published. Their provisions assumed the development and addition of income tax. However, the reform occurred only in 1922.

Simple biddling system

It is considered the simplest form in which progressive tax may be accrued. In this model the tax base divided into dischases. Each of them correspond to the highest and lower levels of income. For a particular discharge also sets a fixed amount of deductions. Such a system was used in many countries at the initial stage of income tax.

Relative batch scheme

The division is also used here. For each discharge it is its own interest rate. Inside the category is preserved proportional scheme. When switching to the next level, the surround jump occurs. When using such a model, a situation may arise when a payer with large income will have less money than citizens with lower supply.

Single-stage system

This model uses only one bet. At the same time, the limit is introduced below which income is not subject to tax. Above the established boundary, accrued is accrued regardless of the subsequent growth. The rate itself is not progressive and fixed. However, the limit takes place a real increase with increasing income.

Multistage model

With such a system, the payer's income is divided into parts. For each stage, its solid bet is characteristic. The increase occurs with an increase in the taxable income at each stage. Their number may be minimal (two in Poland) or maximum (18 - in Luxembourg). As a feature, such a system is that the tax rate is imputed not to all income, but on that part of it, which exceeded the border of one or another stage. As a result, the amount of all deductions for each level will be presented.

Pros and cons of a multistage model

To advantages should be attributed:

1. Visuality - the entire system can be represented as a simple table.
2. Simplicity - any payer can carry out the calculation.
3. Flexibility - in each stage separately, for each subject you can change the bid.
4. Indexing non-taxable income (if it is present).

Among the disadvantages should be noted:

Linear model

In this case, the rate rises without jumps. At the expense of an uniform increase, the base becomes more too smoothly. Usually in linear multistage systems, the maximum rate exceeds the initial indicator several times. This causes the fact that increasing the efficient base within low incomes is much slower than when using a single-stage settlement model.

What do you mean when they talk about the progressive tax system? In rare cases, it implies an advanced taxation system adopted in a particular country or proposed for administration and which can be considered as a sample of further development of tax systems. As a rule, still, the progressive system involves only a special procedure for calculating taxes and fees, namely, growth tax Load As the taxable base increases.

Progressive tax rate is ...

The progressive taxation is based on the principle, according to which the higher the taxable income, at a higher rate it should be addressed.

Accordingly, progressive tax rate - This is such a tax rate that increases as the taxable base increases.

For example, before the introduction into action from 01.01.2001 ch. 23 "Income tax individuals"NK RF Questions for calculating and paying taxes from the income of individuals were governed by the Law of the Russian Federation of 07.12.1991 No. 1998-1" On income tax with individuals ". The specified law provided for hold Ndfl using a progressive rate. So, st. The 6th last admission of the specified law provided such rates of NDFLs:

Progressive taxation in Russia

In Russia, the question of returning to the progressive scale of taxation of income of individuals occurs periodically. The need to introduce a progressive rate is explained by the need to replenish the revenue of the budget. Opponents talk about the risk of income 'income "in the shadow".

In any case, the main directions tax Policy The Russian Federation for 2016 and the planning period 2017 and 2018 do not provide for the introduction of the progressive income tax in the near future (the letter of the Ministry of Finance of January 25, 2016 No. 03-04-05 / 2540).

The elements of progressive taxation can be obtained, for example, in transport taxAccording to which the tax rate is growing as the physical indicator of the tax object increases (for example, as the engine power increases). But it is not progressive taxation in pure form. The progressive rate should include an increase in the tax burden with the growth of indicators regarding the same object.

In general, progressive taxation in the Russian Federation does not apply. And on certain types of mandatory payments to the budget, even regressive rates are seen. For instance, insurance contributions on mandatory pension insurance In 2017, in general, there are estimated at a rate of 22%, and with the amount of taxable payments, which exceeds 876,000 rubles, insurance premiums are calculated at a rate of 10% (

The progressive taxation system is aimed at ensuring that most taxes are paid by the taxpayers who receive large sums of money. An opposing such taxation system can be called a regressive form in which the tax rate decreases along with an increase in tax. In the article, consider what is progressive tax system, as well as its main advantages and disadvantages.

Types of tax systems

Important! The progressive tax system is a method that allows differentiation depending on the amount of tax rates obtained.

The tax rate is one of the elements of the fiscal payment, which at the legislative level is established for each type of tax collection. The tax rate is the value that is paid to the budget established as a percentage or absolute terms. The magnitude in percent is also divided into:

• proportional in which the tariff is set in a single amount and it does not change even in the case of growth or reduction of the taxable base;
• regressive, in which the tariff is reduced in the event of a taxable base;
• progressive, in which, with an increase in the taxable base, the growth of paid fees occurs.

The amount of tax that is paid in absolute form is established if the concept of a taxable base is not applicable. As an example, the state duty paid in the event of an appeal to government agencies when registering legally significant actions.

Progressive taxation in the world

Most often, the progressive tax rate is established for income tax.The progressive fare, in which the growth of the tariff rate is determined from income growth different countries Mira, for example, in the USA, PRC and EU countries. This uses both multistage and single-stage progressions. In the Czech Republic, for example, a single-stage tariff is applied equal to 15% and non-taxable minimum equal to 24,840 kroons.

Progressive taxation system in Russia

Important! To date, none fiscal payment does not apply a progressive method.

However, in our country, the procedure for charging income tax on the progressive rate was recently applied. For example, until 2001, a progressive tariff was established for the taxation of individuals. The multistage tariff rate on NDFL was established since 1998:

In 2000, multi-stage tariffing was simplified to 3. Since 2001, the NDFL rate was established already equal to 13% and did not depend on the income of the taxpayer.

Despite the fact that proposals for the resumption of a progressive taxation system still arise, the Ministry of Finance of the Russian Federation considers the use of this taxation system at present inexpedient. The existing tax system is simple as in calculating and paying.

Positive aspects of the progressive taxation system

One of the main advantages of the progressive tax system is that persons receiving large amounts of income pay for greater amounts, and, accordingly, receiving smaller income amounts - pay tax in a smaller amount. That is, on wealthy people will be pressure to a greater extent than on representatives of the average and below the middle class.

Another advantage of this system can be called that it brings satisfaction to citizens. In other words, such a system is aimed at reducing inequality between revenues of wealthy and insolvent citizens.

An undoubted advantage can be called the fact that tax payments in large volumes arrive in the budget. At the usual tax rate, citizens hide their income in order not to pay for a fixed and high rate tax. If the tax rate is lower, as under a progressive rate, citizens with medium and low incomes will not shy away from the payment of tax. This in turn will lead to an increase in the revenues to the country's budget. In addition, at a high rate with large sums Income Government also get more money to the budget.

Disadvantages of the progressive taxation system

The main disadvantage of this taxation system is that people who try to earn large amounts of income are forced to pay taxes at a high rate. It turns out that the state, thereby punishes them, and this does not stimulate people to work and earn, because all the same, taxes will increase with an increase in their income. Many of the citizens will be limited to a certain amount of income and simply will refuse to earn more.

Increasing the tax rate, depending on increasing income, will lead to tax evasion. More wealthy persons believe that they simply use and try to find ways to avoid tax pay at a high rate. Thus, people who will shy away from paying the tax may be more.

Important! The lack of a fixed tax rate determines the progressive system of taxation subjective, depending on the opinion of the tax authority.

Pros and cons of the progressive tax system in the table

Despite the fact that the advantages of the progressive taxation system still have, they can be called rather controversial. The so-called social justice in this case Installed only for some citizens. And more high rates Tax for wealthy citizens should allegedly affect inequality in the society. According to our president, the introduction of this system will lead to the destruction of the country's economy.

Conclusion

Thus, such a tax system, as progressive, has its pros and cons. Moreover, the minuses of the system so significant that our government decided not to implement it. Otherwise, large companies and businessmen can just go to the shadow and in every way to avoid duties on taxes. And this in turn will lead to the destruction of the economy of our country.

In 2015 and the last 14 years in Russia acts one system Challenge taxes. Applied 13% rate, and it is equal to citizens with any income level. Most countries today use progressive (sometimes even extreme) taxation, establishing gradation of income levels, and, accordingly, virtimed NDFL.

The essence of progressive taxation

Taxation of income of citizens with income tax is applied in all developed countries. However, in the overwhelming minority, the tax rate is fixed. The progressive income tax is used more often - its collection is carried out at the rate, the size of which directly depends on the amount of income.

Currently, a flat (single) tax scale is applied in Russia. A fixed rate of 13% for resident residents is used regardless of the amount of profits, sources of its receipt and status of the payer.

A single scale today exists in Estonia, Ukraine, Georgia, Bulgaria, Hong Kong, Mongolia, Lithuania and other countries. Progressive income tax scale is used in many European countries. France is an indicative example: there is an extreme progressive taxation.

From the income of citizens to 6,000 euros (very low) tax is not charged at all. The highest rate of 45% is valid for income at the level of 150 thousand - 1 million euros. Since 2013, an income of millionaires with income levels above 1 million per year have a 75 percent rate. Instead of the planned coating of the budget deficit, this step of the government led to the outflow of capital from the country.

In the UK, the rate range fluctuates at 14-45%. The highest rates for the highest profit are operated in Sweden (56.6%), Israel (57%), the Netherlands (52%) and France. At the same time, developed countries boasting low rates for low income - US - 10%, China - 5%.

Advantages and disadvantages

Flat tax scale is valid in the Russian Federation since 2001 with a rate of 13%. An increased 35 percent rate is used exclusively for non-residents. And, nevertheless, all recent decades regularly arises the question of the introduction of a progressive income tax rate in the Russian Federation.

It is assumed that almost all will be won by such innovation:

• First of all, the budget will be filled and at least in most part it will be covered with a deficit. However, the experience of France says that not everything is so unequivocal.
• Stabilization of regional budgets. Many taxes and fees that were previously listed in whole or in part in the local treasury, in last years began to act in full in the state budget (for example, mineral mining tax). There was a tendency to lack money "in the field", which would be allowed to solve increased tax revenues.
• Establishing social justice. Only in two years - 2005-2007 - the number of Russian millionaires increased three times. And in the crisis 2008, the number of ruble billionaires increased in more than three times. The unified NDFL rate, naturally, causes discontent, since the same 13% of taxpayers are transferred from income of 20 thousand rubles and 2 million rubles in general.

But there are also cons of the possible introduction of a progressive scale:

• enrichment local budgets Capital and major cities and the impoverishment of remote regions - taxation is carried out at the place of employment, and not accommodation;
• the need for citizens to report independently in income with all administrative costs;
• tax evasion, refund to gray salary and shadow business;
• increase unemployment, lack of stimulation to work, reducing investment.

Is it possible to introduce a progressive scale in Russia?

This year, the State Duma deputies made a proposal to introduce progressive income tax and in Russia. It offers the following:

• the establishment of the previous rate of the rate of 13% for income not exceeding a level of 24 million rubles for 12 months;
• for income exceeded this mark, it is proposed to use a 25% rate;
• with "earnings" 100-200 million per year the rate will be 35%;
• if the income exceeded 200 million rubles, the rate will be 50% equal, that is, half of the entire profit of the citizen.

On the justice and feasibility of the planned innovations do not subscribe. It is assumed that the use of such a progressive system will allow the profit of large organizations and enterprises to direct on their own development and modernization, and not on personal enrichment of actual leaders.

However, there are pessimistic forecasts. For example, the most wealthy Citizens of the Russian Federation, which are paid, like all other taxpayers, fees at work, can simply register companies in other jurisdiction, where taxation will not force them to "lay down" profits.

It is necessary or not in Russia progressive taxation - the question is controversial. Even now, at the stage of discussion of the draft law, it is necessary to clearly predict the consequences and build a transition scheme if such a system is still implemented. Positive moments are obvious - smoothing social disproportion in the income of the richest and poorest Russians. But a lot of minuses: Care of income in shadow or abroad, renewal of payments wages "In envelopes".