Main types of tax systems

The treasury of absolutely any state unconditionally needs the process of its systematic replenishment, while everyone knows that most of these injections are held by the fiscal obligations of business entities. Today we will talk about a complex tax mechanism, which regulates this activity.

The essence of taxation

Before we begin to consider the types of tax systems, we need to understand for ourselves the immediate essence of the fiscal activity of any state. The fact is that the policy of encumbrance with obligations of business entities has a rather complex structure and an impressive legal and normative background.

And this is not surprising, because taxation is such a financial tool that lies at the basis of economic relations of any country, both developed and on the way to becoming. So, the fiscal burden represents a certain share of material values that is taken from the owner in favor of the state. It performs compulsory and regulatory functions and is an integral part of the replenishment of the budget treasury. The latter, in turn, serves as a regulator of economic processes of national importance.

Types of fiscal burden

The policy of imposing obligations is complex and multilevel, therefore the tax system of the Russian Federation ( whose types of taxes amount to about a few dozen) are classified according to a number of characteristics. On the level of implementation of fiscal policy :

• Nationwide (federal) burden: spread throughout the Russian Federation and is mandatory for execution in any region;
• Regional: it is regulated by the Tax Code and varies by rates and conditions of taxation depending on territorial features;
• Local burden: is a tool for replenishing the budget treasury of a local nature.

Also, the tax is divided according to the purpose of its implementation and it happens:

• Abstract (implemented on a general legal basis);
• Special (is introduced to replenish the state treasury for certain, clearly defined goals).

Structure of the tax system

Each state has distinctive characteristics in the fiscal policy pursued, therefore the types of tax systems around the world vary significantly. At the same time, there are countries that manage to replenish their budget treasury with a very sophisticated, at first glance, way. All this depends on many subtleties, including historical circumstances.

The tax system in its most common sense is a set of regulations that regulate the order, scope and structure of imposing a fiscal burden, as well as a list of measures and penalties for their non-compliance. All this in its interaction is a huge mechanism that lies at the basis of economic relations of any state.

Principles of the formation of fiscal systems

Types of tax systems vary among themselves depending on the specifics of domestic policy of the country. Under the concept of principle in this case, the main provisions and ideas that can regulate the fiscal activity of the government are laid. In the tax system, they are divided into economic, organizational and legal.

The first can include equality, fairness, transparency, the absence of infringements of any kind, expediency and, most importantly, convenience. And this means that the tax policy applies to all payers equally, regardless of their status and status in the society. At the same time, everyone understands perfectly well what he pays for in the budget and in what amounts these funds are collected from him.

Organizational principles cover the timeliness and the periodic framework for the implementation of obligations to the state. Legal are regulated by regulations.

The role of the tax system in the state

Despite its individuality, the main types of tax systems perform the same functions throughout the world:

1. This element of economic activity is primarily a well-coordinated mechanism of interaction between government organizations and a business entity (in certain cases, an individual).
2. At the same time, different types of the state tax system equally determine the role of the bearer of obligations to the budget: they are the most important element in the formation of the budget treasury.
3. The economic function of the fiscal mechanism is to regulate the country's domestic financial flows, which determine the overall welfare of society.
4. And the final - investment function involves caring for the future of the state through the implementation of a sound fiscal policy.

The system of fiscal charges in the Russian Federation

It is quite difficult to analyze the budget policy of our country. At least because the state seemed to be inadequate for more than two decades to become a clear mechanism for imposing and paying obligations, therefore the types of tax systems in the Russian Federation have changed several times already.

To date, we can say that the procedure for replenishing our budget lacks a powerful and clear regulator, although there is still potential for this. As for the latter, it is laid in qualitatively elaborated normative legal acts, the availability of benefits and an individual approach to payers. And they could function successfully, but this does not happen due to the existence of a complex administrative system in the state and an overestimated level of bureaucracy.

Tax system, the main types of taxes in the US

The government of the United States for many centuries successfully adheres to the policy of liberalization, which formed the basis for market relations on the territory of the state. And this means that the mechanism of the tax system in this country is successfully established and functions literally as a clock.

Thanks to the high level of benefits, as well as loyalty to the depreciation of fixed assets (which can reduce profits), investment processes in the budget treasury are clearly established.

In the process of carrying out economic activities, Americans have obligations under a set of basic taxes:

• Fiscal collection from sales;
• Income obligations;
• Collections in social insurance funds;
• Local burden on business activity (applies to each state individually).

Types of tax systems in Europe

The Western European mechanism of fiscal policy is qualitatively different from the generally accepted world practices. At least in that he is too conservative in relation to the bearers of tax obligations.

For example, in France there are no tax holidays and all sorts of benefits, but the government is loyal to the application of accelerated depreciation rates by business entities. The lowered rate of the fiscal burden extends to those enterprises that resort to scientific activity during the operating theater.

But the German tax policy is characterized by higher interest rates on liabilities. Sometimes the profit tax can reach 50% for certain types of activities. At the same time, penalties for non-compliance with regulations are simply cloudless. However, the European mentality is such that it does not frighten local entrepreneurs at all, so the mechanism for replenishing the treasury is brilliantly established.