Tax system of Russia: the basic principles of construction

The tax system of Russia is a system of relations established by specific principles between the state through authorized bodies and organizations or ordinary citizens on the collection and setting of taxes and charges to the budget.

At the heart of any tax system are taxes. The system of taxation in Russia allows the state to realize its functions of managing state financial flows.

The tax system in the country was formed in the period 1991-1992, at the time of cardinal transformations of the economies of the former USSR, transition to market relations and political confrontation. The main factors that significantly influence the formation of tax policy at the time include: lack of experience in regulating tax relations in the legal aspect, social and economic crises in the country, as well as too short a time for the creation of a new system of tax legislation. Therefore, domestic economists turned to foreign experience.

Thus, the tax system of Russia has turned out, which consists of a set of taxes formulated on the basic principles of their establishment and enactment, control over the completeness and timeliness of payment of such, as well as liability measures for non-payment.

The structure of the tax system can be presented in the form of such components as the totality of taxes, taxation regimes and bodies that control the calculation and payment of taxes.

So, all taxes are divided into:

- federal, represented by value-added tax, personal income tax , excise taxes, income tax , etc .;

- regional, including such taxes as gambling, property of organizations and transport;

- local taxes include : on property from individuals and on land.

Effective taxation in Russia is impossible without the introduction of special tax regimes in the country:

- a single agricultural tax (taxation for agricultural enterprises and organizations);

- a single tax, which is a simplified system of taxation for certain types of activities.

Control role in the tax system is assigned to tax authorities. This state structure is designed to monitor compliance with relevant legislation, the correctness and completeness of tax charges, as well as the timeliness of payments to the budget. The structure of tax authorities involves federal bodies and territorial units.

The modern tax system of Russia is based on such principles:

- The unity of the tax system, enshrined in specific articles of the Constitution and ensuring the unity of financial, credit and monetary policy. This principle ensures unity in the economic space of the country.

- The principle of mobility or elasticity, which involves the modification of certain taxes or appropriate mechanisms to increase or decrease the tax burden to meet government needs.

- The principle of stability. According to this principle, the tax system of Russia should be unchanged for at least several years. From the practice of foreign countries, any tax reforms should occur only in extreme necessity and, preferably, from the beginning of the fiscal year.

- Multiple taxes. This principle includes a number of aspects, the main one of which is considered to be the totality of taxes and objects of taxation. The combination of facilities and taxes should constitute a system that meets the requirements for the redistribution of the burden between taxpayers.