Levels and structure of the tax system of the Russian Federation. The structure of the current tax system of the Russian Federation The structure of the taxation of the Russian Federation year

The tax system of the state is a necessary tool for the implementation of its most important functions and tasks. The structural organization of the tax system is the main indicator of the country's economic and social development.

The tax system of the Russian Federation began to operate in 1992 simultaneously with the adoption of the law "On the Basics of the Tax System of the Russian Federation" The terms of income tax, excise, value added tax (VAT) were introduced.

Over the course of 25 years, the Russian taxation system has repeatedly changed and underwent reforms and innovations.

In early 1999, the first part of the Tax Code of the Russian Federation came into force. On January 1, 2001, the second part of the law came into effect. The Tax Code of the Russian Federation has become the most important legislative and legal act of the Russian Federation, which determines the relationship between the state and the taxpayer, functions, structure and elements of the state tax system.

The tax system of the Russian Federation in brief

The general characteristics of the tax system of the Russian Federation expresses it as the most important source of income for the state budget at all levels and the foundation for the high-quality and timely implementation by the state of its functions of managing cash flows and the economy.

The tax system of the Russian Federation is a complex of taxes, fees and other tax payments imposed by the federal legislation of the Russian Federation, as well as regulatory legal acts of regions and local governments.

The concept of the tax system also encompasses the totality of relationships between taxpayers and the state.

Principles of building the tax system of the Russian Federation

The basics of building the tax system in Russia are described in Art. 3 of the Tax Code of the Russian Federation. Generally, it is worth classifying the following principles of building a tax system:

Justice. Any Russian citizen is obliged to pay taxes legally established in the Russian Federation. At the same time, when determining the tax, it is taken into account whether a citizen is capable of paying it in fact.
Certainty. Establishing a tax requires clearly defined elements of a tax system. Ambiguous interpretations of legislation are interpreted in favor of the taxpayer.
Equality. The law prohibits the differentiation of tax rates and the provision of unjustified preferential regimes that depend on the citizenship of the taxpayer, his property or capital. In addition, taxes cannot be different in application for reasons of nationality, religion, social status, race.
Convenience. Laws must be clearly formulated so that a Russian citizen is informed about the need to pay a certain type of tax, about its amount and the time frame for making the payment. The implementation of this principle is aimed at the timely fulfillment of tax obligations by a citizen to the state, as well as at excluding abuse of the powers of the tax authorities.
Profitability. The need for an economic feasibility study of taxes and fees introduced. Payments contrary to the constitutional foundations of Russia are inadmissible.

Thus, the principles of the tax system are aimed at complying with Russian legislation and constitutional foundations.

The structure of the Russian tax system

The structure of the tax system assumes its division into levels of taxation. Each of the levels consists of the corresponding elements that characterize and enable the system to qualitatively perform the assigned functions.

Levels of the Russian tax system

The tax system of the Russian Federation consists of 3 levels (Tax Code of the Russian Federation, article 12):

Federal.
Regional.
Local.

Tax system: classification of taxes in the Russian Federation

Art. 12 of the Tax Code of the Russian Federation classifies the following types of taxes depending on the level:

Federal. Must be paid by taxpayers without fail throughout Russia, with the exception of exemptions provided in connection with the use of special tax regimes, which are described in clause 7 of article 12 of the Tax Code of the Russian Federation. Read more here.
Regional. Taxes established by the Tax Code of the Russian Federation and regional laws of the constituent entities of the Federation and subject to mandatory payment on their territory. What taxes are these and who pays them - in our article.
Local. Taxes and fees levied in municipalities in accordance with the tax legislation of the Russian Federation, the laws of subjects and municipalities. You will learn about them here.

Elements of the tax system

The taxation mechanism consists of a subject and an object, the tax rate and the benefits provided for its payment.

The tax system of Russia is represented by the following constituent elements:

Types of taxes, fees and other tax payments.
Rights and obligations of citizens and bodies of the tax system.
Methods and types of control in the tax area.
Responsibility for violations of legal acts of tax legislation.
Grounds for establishing tax and the emergence of an obligation to pay it.
Principles for establishing taxes.
Checks, examinations, taxpayer accounting.
The procedure for challenging and appealing against the actions or inaction of employees of the Russian tax system.

Functions of the tax system

The tax system of the Russian Federation as a combination of elements performs a number of functions. These functions are:

Fiscal. The tax system of the Russian Federation is the guarantor of the provision of cash receipts to the state budget.
Regulatory. It consists in the achievement of the set objectives in the state tax policy. Taxes and the tax system are recognized as a powerful tool for regulating the economy, investment growth rates, supply and demand, and employment.
Distributive It is expressed in the distribution of tax funds to the budgets of all levels.
Stimulating. Various benefits allow promising sectors of the economy to develop effectively.
Control. It enables the state to control the financial activities of taxpayers, including their income and expenses. The tax system is developing dynamically, therefore, with the help of control, the feasibility of innovations in it is also assessed.

The tax system of the Russian Federation is a set of taxes and other payments levied by state authorities from administrative-territorial entities, citizens and organizations that are taxpayers, as well as the principles, forms and procedure for their establishment, change, cancellation of payment, taking measures to ensure tax collection, exercising control.

The participants in legal relations in the taxation system are:

1. State administrative entities:
- - regional (republics that are not subjects of other entities, except for the Russian Federation, territory, region, Moscow and St. Petersburg);
- - local (republics that are part of other entities of the Russian Federation, autonomous regions, districts and districts of the subjects of the Russian Federation);
- - municipal (cities, districts of cities, including Moscow and St. Petersburg, townships, villages, etc.).
2. Legal entities (organizations).
3. Individuals (citizens).
4. Bodies of the tax service (customs service).
5. Executive authorities of the Russian Federation.

In the Russian Federation, federal, regional and local taxes (fees, duties) are established. Taxes (payments) established by federal legislation and obligatory for payment in the entire economic space of the Russian Federation are recognized as federal. Regional taxes are taxes (payments) established by the laws of the constituent entities of the Russian Federation on the basis of the federal tax law. Local taxes are recognized as taxes (payments) adopted by representative bodies of local self-government in accordance with the laws of the subject of the Russian Federation and federal laws.

The following payments are established by the federal law of the Russian Federation:

1. Payment of the administrative-territorial entity of the Russian Federation (regional, local, municipal);
2. Tax on the income of an organization (legal entity).
3. Tax on the income of a citizen (individual).
4. State fee (including license fee).
5. Customs duty (collection).

The legislation of the constituent entity of the Russian Federation regulates taxes (payments):

1. Road tax.
2. Tax on real estate (transport).
3. Duty on natural resources (land, forests, water resources, subsoil).
4. Community taxes.

Local government legislation regulates payments:

1. Duty on licensed activities.
2. Fees for activities.

All taxes (fees, duties) levied on taxpayers are credited to the budget of the municipality and are the sources of its income.

Payments of administrative-territorial entities are credited:

- from municipalities to the local budget (a republic that is part of another state formation, autonomous region, okrug or region of a subject of the Russian Federation);
- from local education to the regional budget (a republic that is not part of another state entity, except as a part of the Russian Federation, territory, region, Moscow and St. Petersburg);
- from regional education to the state budget of the Russian Federation.

Objects of taxation are incomes received by taxpayers from all types of activities, real estate (buildings, transport), natural resources (land, forest, subsoil, water resources), imported and exported goods, etc.

Income is recognized as cash and other material and tangible benefits received by taxpayers in any form from all types of activities.

The calculation of the amount of tax (due, duty) payable for the established tax period is made by the taxpayer independently. The amount of tax and other payment is calculated from the tax base, the tax rate for each type of tax (payment) individually. Payment of taxes and other payments is carried out within the terms determined by law. In case of non-payment of payments within the terms established by law, taxpayers pay a fine (penalty) in accordance with the law. Control over the payment of all types of payments (except for utilities) is carried out by the state tax authorities.

Payment of all types of payments by citizens (individuals) is made through organizations that pay monetary remuneration, and a credit organization through payment documents.

Payment of payments by organizations (legal entities) is carried out in non-cash form through a credit institution. Payment of payments by the administrative-territorial entities of the Russian Federation is made in non-cash form by advance payment orders through a credit organization.

All taxpayers independently draw up and submit to the tax authorities at the place of registration of financial statements or tax returns for the relevant tax period established by law.

An analysis of the tax systems of states shows that, despite their differences, they have in their composition (structure) similar elements, although in different combinations.

The elements of any system that characterize the tax system as such are:

- types of taxes legally adopted in the state by the legislative authorities of the respective territorial entities;
- subjects of tax (taxpayers) who pay taxes and fees in accordance with the laws adopted in the state;
- bodies of state power and local self-government as government institutions that are endowed with certain rights to withdraw taxes from tax subjects and establish control over the payment of taxes by taxpayers;
- the legislative framework (tax code, laws, regulations, orders, instructions) on taxation, rights, duties and responsibilities of tax subjects and institutions for the withdrawal of taxes and control over the payment of taxes by taxpayers.

The legislative framework. The legal framework of the system is determined by laws (decrees, orders and other by-laws) adopted by the relevant authority.

In Russia, the general line of tax legislation is determined by the State Duma, the Federation Council, the President of the Russian Federation and the Government of the Russian Federation. The State Duma considers issues of tax legislation and adopts laws on taxation, which come into force with the approval of the Federation Council and the signature of the President of the Russian Federation.

The legislative bodies of the constituent entities of the Federation adopt laws on taxes and fees and other legal acts in the field of taxation, but only within the framework of the Tax Code of the Russian Federation, adopted by the Legislative Assembly of the Russian Federation.

Local authorities, represented by representative bodies, adopt legal acts in the field of tax legislation within the framework of the Tax Code of the Russian Federation and laws adopted by the relevant legislative body of this subject of the Russian Federation.

According to the legislation of the Russian Federation, the tax system is a 3-tier system for calculating (paying) taxes and fees.

Levels of the legislative framework. Depending on the level of the legal framework and tax exemptions, there are three types of taxes and fees: federal, regional and local.

Subjects of tax. The subjects of the tax are organizations (legal entities) and citizens (individuals), who, in accordance with the legislation, are obliged to pay taxes (fees, duties). Taxpayers and payers of levies pay taxes (levies), including in connection with the movement of goods across the customs border in accordance with tax legislation.

Tax authorities in Russia are represented by the Ministry of the Russian Federation for Taxes and Duties with its subdivisions, the State Customs Committee of the Russian Federation with its subdivisions, bodies of state extra-budgetary funds, the Office of the Ministry of Finance of the Russian Federation, ministries and financial departments of the constituent entities of the Russian Federation, the Federal Tax Police Service with its subdivisions, state bodies executive power of the constituent entities of the Russian Federation, local government and other officials numbering 180 thousand tax officials (excluding employees of the Federal Tax Service of the Russian Federation).

The presented structure of the Russian tax system and its analysis indicate that, being the most important mechanism for regulating the economy, the system does not fully comply with the conditions of market relations and is neither efficient nor economical. It is inherently not only extortionate, but cumbersome, complex and confusing in terms of tax calculation, documentation, reporting and computerization.

The many benefits by type of taxes for various groups of tax subjects, all kinds of additions, amendments and changes introduced by legislative bodies and departments, gives rise to many acts and instructions, which does not contribute to the understanding of the system by tax subjects, leads to the complication of processing huge flows of tax information, complicates the collection process and storing information, including with the use of computer technology, requires an increase in the staffing of tax officials and law enforcement agencies, an increase in the cost of maintaining the apparatus, the purchase and maintenance of equipment, makes the tax system not economical. The large tax burden imposed on tax subjects is the main motive for tax subjects to avoid paying taxes and fees.

The concentration of the main amounts of tax payments in the federal budget, off-budget funds does not interest the territorial entities of the regions in their economic development (development of the regional infrastructure), does not stimulate the process of withdrawing income from tax subjects in favor of the regional budget. Moreover, the legislation does not facilitate this in the part that many tax subjects, as producers of goods, pay taxes not at the place of business, but at the place of registration of legal entities.

In order for the tax system to function effectively in market conditions and to stimulate the commodity producer and the employee's labor, two conditions must be met:

- to reduce the tax burden by reducing the number of taxes and their rates;
- to make the tax system comprehensible, transparent, simple, accessible to the subject of the tax, economical and easy in calculating taxes with an optimal minimum staff of tax officials. The federal center, a constituent entity of the Russian Federation and a local government body should not be concerned with the question of how and for what needs the subject of the tax spends its income. This should be the exclusive right of the subject of the tax. In this case, the commodity producer will be interested in expanding personal production, increasing goods, accumulating capital, increasing payments to labor workers, and the subject of the tax itself will be interested in developing the shadow sector of the economy and avoiding paying taxes.

The federal center, subjects of the federation and local government bodies should be more interested in the general income of the producer, the timeliness and completeness of the calculation of the subject's tax to the budget and the social protection of labor workers. The tax system will work efficiently if it is built on the principle of profitability of the subject of the tax and the administrative-territorial principle of paying taxes. This means that all tax subjects registered or carrying out economic activities in a given territorial entity pay taxes to the budget (fund) of this entity, from which only part of the funds established by law are credited directly to the budget (fund) of this entity, and the other part funds are transferred to the budget (fund) of the higher territorial unit and so on up to the federal budget. This scheme for the formation of budgets of territorial entities will simplify the processes taking place in the tax system, and will enable territorial entities to objectively form their budgets, make payments to organizations and citizens in a timely manner, and use the remaining part of the funds at their disposal to develop the infrastructure of their region. Analysis of the taxation system in Russia reveals a number of areas for improving the tax system and resolving the problem in the tax area, the main of which are the following:

1. Creation of an economical and efficient tax system with a simplified legislative framework, covering all tax subjects who bear the tax burden on the costs and maintenance of the apparatus, tax officials, on the organization of collection, processing and storage of tax information and the establishment of control over tax receipts. This is of particular importance in the transition period to a market economy.
2. Creation of a tax system, taking into account the specific conditions that are emerging and adequate to foreign policy and internal changes in the situation. The regulators of the tax system can be:
- - timely cancellation or introduction of new payments (taxes, fees);
- - timely change of the tax base and tax rates in the direction of decreasing or increasing;
- - changing the ratio of different types of taxes or replacing them with a group or a single type of income tax, which will provide the necessary share of budget funds used to solve the tasks facing the government;
- - timely introduction of proportional, progressive, differentiated or regressive principles of taxation of tax subjects;
- - improvement (simplification) of tax legislation, including those regulating the use of natural resources;
- - the creation of a single centralized tax authority responsible for the collection of taxes and the establishment of control over the calculation, payment and receipt of taxes to the relevant budget of the territorial entity.

The above directions of improving the tax system in no way resolve contradictions in taxation, but to a certain extent, depending on the mechanisms used and the principles applied in the tax system, they can significantly reduce contradictions and obtain an optimal, economical and sufficiently effective tax system that satisfies many requirements. applicable to modern taxation systems.

Analysis of the execution of the federal budget for 2005-2007

A tax policy based on the principles of clarity and transparency is one of the mechanisms of action of social justice. There is no need to talk about clarity at present, since there are too many contradictions in the Tax Code of the Russian Federation, in force today, which cannot be resolved unequivocally by those who adopted it, by the Supreme Arbitration Court of the Russian Federation. One can speak positively about the transparency of the RF tax policy. The transparency of tax policy is determined by the availability of information on the procedure and amount of distribution of taxes for public needs. In Russia, such information is contained in federal laws on the execution of the state budget, which are available for study to any citizen of the state. Let's consider the execution of the federal budget over the past 3 years from different angles. We use for the analysis the data of 2005 on taxes that bring the greatest income to the budget.

The diagram shows that tax collection during the year is approximately at the same level, there is a positive trend in the UST and in income tax.

Consider the share of taxes as a percentage of the total amount of budget revenues:

Let's build a comparison chart.

The main one in terms of collection in the structure of income, as can be seen from the table, in 2005 is VAT, then, respectively, income tax and UST, excluding the total amount of other tax revenues.

Consider the operational execution of the 2006 budget, since to date, only the execution of the 2005 budget has been approved by the Federal Law of 09.04.2007 No. 41-FZ "On the execution of the 2005 federal budget."

It should be noted that with a general budget surplus in 2006, the plan for VAT revenues was not fulfilled by 1.5%, at the same time, the plan for the unified social tax was exceeded by 1.7%, and for profit tax - 5%.

Let us make a comparative analysis of the operational execution of the federal budget for the periods of January-September 2006 and January-September 2007.

From the analysis by periods, there is a positive trend in the collection of all taxes.

Specifically for 2007, we will use a source such as PRIME-TASS. In May 2007, Minister of Finance Kudrin reported at a meeting of the Government:

- with a plan of income in the 1st quarter. 2007 1571 billion rubles. execution amounted to 1,422 billion rubles. with a shortfall of 149 billion rubles.
- the practice of tax deductions and VAT refunds on capital investments has not been fully formed, as a result of VAT receipts on capital investments decreased by 41 billion rubles.
- the declarative procedure for VAT on exports has not been formed, as a result of which receipts from export VAT decreased by 97 billion rubles.
- at the same time, improved administration (in terms of tax collection by the FTS based on the results of audits and arbitration courts) brought 53.6 billion rubles to the treasury.

According to a regular report by PRIME-TASS, as of November 28, 2007, the Ministry of Finance announced at a government meeting that the expected surplus of the federal budget in 2007 could amount to 1,728.7 billion rubles. The execution of the federal budget of Russia for 2007 is expected in terms of revenues in the amount of 7649.7 billion rubles, which is 102.8% of the revenues approved by the Federal Law for 2007.

A.K. Nesterov Tax system of the Russian Federation // Encyclopedia of the Nesterovs

The tax system is the most important mechanism for the functioning of the state. Effective public administration of the tax system in the Russian Federation allows you to control its functioning at the national and regional levels, to regulate the development of the national economic system, including through the use of fiscal policy mechanisms.

The concept and structure of the tax system

In the current regulatory acts, the concept of the tax system is not legally defined, however, the Law of the Russian Federation "On the Basics of the Tax System in the Russian Federation", which was in force until 2004, contained the following definition: "the totality of taxes, fees, duties and other payments collected in accordance with the established procedure, system ".

Tax system Is a system of social relations regulated by the norms of tax legislation and built on certain principles, which are formed in the process of establishing and collecting taxes and fees.

From the point of view of this approach, taxes and fees are the basis of the tax system, with the help of which the state performs the functions of regulating, distributing and redistributing financial flows, while the procedure for paying taxes and fees is established by law.

Accordingly, the structure of the tax system consists of three elements:

taxes and fees;
tax law;
tax authorities.

The structure of the tax system of the Russian Federation

Taxes, fees and insurance premiums include the entire list of payments payable on the territory of the Russian Federation.

The system of principles for the construction and functioning of the tax system is described in tax legislation. The main source of regulation of taxes and fees in the Russian Federation is the Tax Code. The Tax Code also contains rules concerning taxpayers, payers of levies and payers of insurance premiums.

The tax authorities in the Russian Federation are represented by the Federal Tax Service, which is under the jurisdiction of the Ministry of Finance of the Russian Federation.

The tax system of the Russian Federation is currently a centralized model that regulates all social relations associated with the establishment and collection of taxes and fees.

Tax system Is an effective tool to influence socio-economic development, especially in the context of the implementation of anti-crisis measures aimed at structural reforms and sustainable economic growth.

The tax system, based on the legal regulation of public relations associated with the establishment and collection of taxes and fees, affects all aspects of economic life. Taxes are the most important instrument of state influence on the economic life of society, on the one hand, and on the other hand, they represent a complex system of distribution relations associated with tax revenues to the budget and the subsequent use of budgetary resources. Through the tax system, a set of taxes and fees, the state can solve a variety of tasks: regulate the rate of economic growth, maintain the stability of the monetary unit, regulate the level of loan interest, and smooth out market fluctuations.

The concepts of tax, collection and insurance premiums are enshrined in Article 8 of the Tax Code of the Russian Federation.

The concepts of tax, collection and insurance premiums in accordance with the Tax Code of the Russian Federation

Accordingly, voluntary payments and contributions are not tax deductions. In this case, taxes have three mandatory features:

Imperativeness - the requirement for mandatory payment of tax by the state, in case of non-fulfillment of the requirement, various sanctions are applied to the taxpayer;
Change of ownership - by paying tax deductions, a share of private property is transformed into state or municipal property in the form of tax revenues to the relevant budget;
Irrevocability and gratuitousness - paid tax payments to the budget are depersonalized and are not returned to a specific taxpayer, but are redistributed within the budget system.

Taking into account the signs of taxes, it can be judged that tax payments are a legal form of seizure by the state of part of the funds of legal entities and individuals in accordance with legislatively established norms in accordance with the current procedure and within certain periods.

The Tax Code of the Russian Federation establishes three levels of taxes and fees in Article 12:

Federal taxes and fees are obligatory for payment throughout the territory of the Russian Federation;
Regional taxes and fees are obligatory for payment on the territories of the respective subjects of the Russian Federation;
Local taxes and fees are mandatory in the territories of the respective municipalities.

Tax legislation is a reflection of the principles of building a tax system and establishes:

norms establishing the general principles of building the tax system;
principles of formation of tax legislation;
the procedure for taxation and the activities of the relevant executive bodies in the field of tax relations;
main features, characteristics, rights, obligations, responsibility of participants in tax relations;
specific rules, regulations and principles for the collection of all applicable taxes;
taxpayers of each of the applicable taxes;
the tax base of each tax;
the procedure for calculating and paying taxes;
the procedure and deadlines for submitting a tax return.

The principles of building a tax system, depending on the characteristics of the national economic system, are implemented by states on the basis of the current socio-economic situation, therefore, the principles of taxation may differ in different countries. The principles of building a tax system are enshrined in legislation, and the presence of a state's own tax system is possible only in sovereign states.

Principles of building the tax system of the Russian Federation

		Characteristic
	Obligation	All tax payments must be paid by taxpayers on time and in full
	Justice	All taxpayers are on equal terms.
	Certainty	The legislative consolidation of the rules, regulations and rules for the payment of taxes occurs before the start of tax collection.
	Convenience	The procedure for paying taxes should be simple and convenient for taxpayers.
	Expediency	The amount of tax revenues should exceed the amount of collection costs, which should be minimal.
	Flexibility	The tax system must change rapidly if socio-economic conditions change.
	Objectivity	The tax is paid once, taxes should not change often, taxes should be paid in cash.
	Purposefulness	The collection of taxes should pursue a specific goal: directly fiscal, environmental, distribution, etc., from the point of view of the nature of the object of taxation.
	Unity	The tax system operates throughout the state on the same terms for all types of taxpayers.

From the point of view of the functioning of the tax system of the Russian Federation as a whole, the tax authorities are a special kind of federal executive body, whose powers include control and supervision in the field of taxes and fees. Currently, these powers are vested in the Federal Tax Service, which is under the jurisdiction of the Ministry of Finance of the Russian Federation. In accordance with this, the tax authorities of the Russian Federation are the Federal Tax Service and its territorial bodies.

In modern conditions, tax authorities operate on the principles of a unified centralized system for monitoring the implementation of legislation on taxes and fees. In the structure of the tax system of the Russian Federation, the actions of the tax authorities are aimed at the implementation of control activities: they control the correctness of calculation, completeness and timely payment of all contributions to the budgetary system of the Russian Federation, attributed to the competence of the tax authorities. At the same time, in their activities, tax authorities are guided exclusively by the current legislation and act within their competence.

The activities of tax authorities are carried out in cooperation with other executive authorities at the federal, regional and municipal levels, as well as with extra-budgetary funds. Tax authorities act within the framework of their powers, which are provided for by the Tax Code of the Russian Federation and other regulations related to tax legislation.

The existing structure of the tax system of the Russian Federation meets the needs of the national economic system and is regulated within the framework of the current tax legislation.

Tax system of the Russian Federation

The system of taxes and fees in the Russian Federation consists of federal, regional and local taxes, which are established in accordance with the Tax Code. Federal, state and local taxes and fees are canceled by the Internal Revenue Code. In the Russian Federation, federal, regional or local taxes and fees that are not provided for by the Tax Code cannot be established.

The diagram shows applicable federal, state, and local taxes and fees.

Federal, regional and local taxes and fees applicable in the Russian Federation

Characteristics of taxes and fees of the Russian Federation

	Name of taxes and fees	Characteristics of taxes and fees
Federal taxes and fees
	Value added tax	indirect tax, a form of withdrawal to the state budget of a part of the cost of a good, work or service, which is created at all stages of the production process of goods, works and services and is introduced to the budget as it is sold.
		an indirect tax, imposed primarily on consumer goods, is included in the price of goods.
	Personal income tax	direct tax, calculated as a percentage of the total income of individuals.
	Corporate income tax	direct tax levied on the profits of an organization, defined as the amount of income reduced by the amount of expenses.
	Mineral extraction tax	direct tax levied on subsoil users, which include Russian and foreign organizations and individual entrepreneurs.
	Water tax	direct tax levied on organizations and individuals carrying out special and (or) special water use.
	Fees for the use of objects of wildlife and for the use of objects of aquatic biological resources	are levied from organizations, individual entrepreneurs and individuals for obtaining, in accordance with the established procedure, a permit for the extraction of wildlife objects, the extraction of aquatic biological resources in internal waters, in the territorial sea, on the continental shelf and in the exclusive economic zone of the Russian Federation, as well as in the Azov, Caspian , The Barents Seas and the Spitsbergen archipelago.
	National tax	levied by authorized bodies in the performance of certain functions (registration, stamp duties, court duties, customs duties)
Regional taxes and fees
	Corporate property tax	direct tax is established on the property of organizations, based on the average annual value of property attributable to taxation objects.
	Gambling business tax	direct tax levied on organizations engaged in entrepreneurial activities in the field of gambling.
	Transport tax	direct tax levied on owners of registered vehicles.
Local taxes and fees
	Land tax	direct tax levied on organizations and individuals who own land plots.
	Individual property tax	direct tax is established on the property of individuals, based on the total inventory value of property attributed to taxation objects.
	Trade fee	a fixed payment levied from organizations and individual entrepreneurs engaged in trading activities.

For each tax, the taxpayers, the object of taxation, the tax base, the tax period, the tax rate, the procedure for calculating the tax, the procedure and terms for paying the tax are determined. Payers of fees and taxation elements are determined in relation to specific fees.

Article 18 of the Tax Code of the Russian Federation contains a list of special tax regimes:

taxation system for agricultural producers (unified agricultural tax) - Chapter 26.1;
simplified taxation system - Chapter 26.2;
system of taxation in the form of a single tax on imputed income for certain types of activities - Chapter 26.3;
taxation system for the implementation of production sharing agreements - Chapter 26.4;
patent system of taxation - Chapter 26.5.

Special tax regimes provide for a special taxation procedure, exemption from the payment of certain taxes and fees, in return, taxpayers pay tax in accordance with a special procedure in accordance with a special tax regime.

Special tax regimes create conditions for taxpayers, under which they do not pay taxes under the general taxation system. Special tax regimes make it possible to achieve the following goals in the field of taxation and the functioning of the tax system of the Russian Federation:

Improving the efficiency of regulation of individual sectors of the national economic system within certain areas of activity falling under the conditions of application of special tax regimes;
Simplification of tax accounting, taxation, tax payments for taxpayers applying special tax regimes;
Correction and optimization of the tax system based on the development of an individual approach to certain categories of entrepreneurs, taking into account the nature and scale of their entrepreneurial activity;
Improving the efficiency of small businesses by simplifying administrative, tax and management accounting in the field of taxes, fees and insurance premiums.

It should be noted that the general tax regime, being the main one, is applied by economic entities by default until a corresponding application is submitted to the tax authority for the transition to one of the special tax regimes.

Thus, we can conclude that special tax regimes are provided for in the tax system of the Russian Federation in order to maximize tax relief for small businesses. Moreover, any special tax regime makes it possible to replace several basic taxes with one single one.

In 2016, a chapter "2.1 Insurance premiums in the Russian Federation" was introduced into the Tax Code. Insurance premiums are federal and must be paid throughout the Russian Federation. The procedure for establishing insurance premiums includes determining the payers of insurance premiums, the object of taxation, the basis for calculation, the settlement period, the tariff, the procedure for calculating, the procedure and terms of payment of insurance premiums. In this case, the object of taxation and the basis for calculating insurance premiums can be determined in relation to certain categories of payers of insurance premiums. Insurance premiums are regulated by Chapter 34 of the Internal Revenue Code.

The main objectives of the reform of transferring the functions of administering insurance premiums to the Federal Tax Service:

creating conditions for reducing the administrative costs of entrepreneurs;
preservation of the order of calculation, payment, calculation base, tariffs, benefits;
optimization of administration of insurance premiums, reduction in the number of checks, reporting forms.

As a result, the Federal Tax Service, in addition to administering taxes and fees, from 01.01.2017 has been empowered to administer the following insurance premiums:

insurance contributions for compulsory pension insurance;
insurance contributions for compulsory social insurance;
insurance premiums for compulsory health insurance.

Thus, we can conclude that at present the system of taxes and fees of the Russian Federation includes a set of existing taxes, fees and insurance premiums, the administration of which is entrusted to the Federal Tax Service, including in terms of carrying out tax control measures and applying measures of state coercion.

Directions for improving the efficiency of the Russian tax system

There are four objective prerequisites for increasing the efficiency of the tax system of the Russian Federation:

The current conditions of macroeconomic instability and the consequences of this situation for the national economic system;
Unfavorable geopolitical situation and unfounded Russophobic sanctions imposed by Western politicians;
The need for large-scale industrialization, intensification of domestic production;
Transition to the digital economy.

In conditions of macroeconomic instability, risks of volatility of the economic environment have a negative impact on the financial and economic activities of business entities, which negatively affects the tax system. In this regard, consistency and interaction of individual approaches to the development of the tax system is required in order to maintain a balance of interests, taking into account the need to pay tax payments. In general, macroeconomic factors are associated with the state of the market situation, fluctuations in interest rates, etc.

The geopolitical and macroeconomic situation in the country directly affects the tax system: a favorable external environment and the general macroeconomic situation inside the country create the preconditions for an increase in the volume of economic activity, the emergence of new economic entities, an increase in the tax base, tax payments, and budget revenues. Taken together, this creates conditions for the intensification of economic development and an increase in the rate of economic growth. In 2015-2017, there was a complication in the conditions for carrying out financial and economic activities, due, inter alia, to sanctions against Russia by the EU and the United States and a number of their satellites, the volatility of the ruble exchange rate at the beginning of 2016 and other factors. Back in September 2015, the deputy. Minister of Foreign Affairs: "We must proceed from the premise that sanctions are for a long time." Improving the efficiency of the tax system will help mitigate the negative effects of macroeconomic instability and sanctions, including by attracting foreign investors and stimulating the export of Russian-made products.

In the face of intense competition from transnational corporations and Western companies, it is necessary to carry out large-scale industrialization, intensify domestic production, including export-oriented products with high added value

In connection with the transition to the digital economy in 2017, the Government of the Russian Federation approved the program "Digital Economy of the Russian Federation". In terms of the scale, cumulative effect and impact on the national economy, this program is comparable to the state plan for the electrification of Russia in the 1920s, which laid the foundation for industrialization. It also requires improving the efficiency of the tax system.

It should be noted that no radical measures are planned in the tax system; on the contrary, priority areas are associated with the following aspects:

improving the efficiency of the tax system;
adjustment of certain aspects of taxation for certain taxes and fees without significant changes;
a moratorium on increasing the tax burden;
simplification of formal aspects of taxation;
simplification of the payment of taxes, fees and insurance premiums;
development of electronic interaction between taxpayers and tax authorities;
increasing the transparency of financial and economic activities of economic entities;
elimination of opportunities for tax evasion.

From the point of view of an integrated approach to improving the efficiency of the tax system of the Russian Federation in relation to business entities, it is necessary:

ensuring the stability of business conditions;
the use of budgetary and tax instruments for the implementation of state economic policy;
creation of uniform business conditions;
development of tax infrastructure to ensure the functioning of the tax system in the digital economy.

In order to improve the conditions for doing business within the existing tax system, it is necessary to implement the following areas:

simplification of registration procedures for legal entities and individual entrepreneurs;
reducing the cost of using cash register;
support for the export of industrial products;
convergence of tax and accounting.

As promising measures to improve the tax system, a set of measures is proposed to improve the efficiency of the tax system of the Russian Federation, taking into account the identified prerequisites and current conditions.

Directions for improving the tax system of the Russian Federation

In the fiscal area	At the macroeconomic level	In the field of tax administration
Stabilizing the tax system to ensure fiscal sustainability	Creation of tax incentives for large-scale industrialization, intensification of domestic production	Improving the system of special tax regimes, including expanding the list of activities for the patent system, reducing rates under the simplified system
Financial stabilization and maintenance of low inflation rates	Tax support and investment incentives	Simplification of the procedure for calculating and deducting VAT paid as part of an advance, simplifying the confirmation of the validity of the exemption from VAT
Continuation of the policy of deoffshorization of the Russian economy	Enhancing the tax competitiveness of the Russian Federation at the global level	Introduction of special tax incentives for newly created industrial enterprises.
Maintaining the moratorium on increasing the tax burden until 2020.	Tax support for full-cycle domestic manufacturers	Increase in excise taxes on alcohol, tobacco products, electronic cigarettes.
Tax support and stimulation of doing business in priority development areas in the Far East, Eastern Siberia		Changing the procedure for calculating penalties depending on the duration of the delay to 1/150 of the key rate
Tax and administrative support for the functioning of the free economic zone in Crimea and Sevastopol		Exemption of micro-enterprises from paying tax payments under the simplified taxation system

The proposed measures will make it possible to increase the efficiency of the functioning of the tax system of the Russian Federation, taking into account the global and macroeconomic challenges that are currently facing and may arise in the near future. To a large extent, the financial security and implementation of the sovereign financial policy of the Russian Federation depends on the stability of taxation and the flexibility of the tax system. In modern conditions, the tax system should be adequate to the current socio-economic situation, contribute to increasing investment attractiveness.

conclusions

The tax system of the Russian Federation includes taxes, fees, insurance premiums, tax laws and tax authorities. The efficiency of its functioning is determined by the targeted tax component, the establishment and collection of taxes, fees and insurance contributions to the budget of the Russian Federation on the basis of the current tax legislation.

The Russian Federation has a three-tier system of taxes and fees: federal taxes and fees, regional taxes and fees, local taxes and fees. The tax system performs four functions: fiscal, regulatory, control and distribution.

The proposed directions for increasing the efficiency of the functioning of the tax system of the Russian Federation are determined in accordance with the identified prerequisites and taking into account the global and macroeconomic challenges that the Russian Federation currently faces and may arise in the near future. Based on the results of the study, it should be noted that at present the most important task of the economy is to overcome the slowdown in economic growth, which will increase the budget revenues of the Russian Federation and achieve a balanced economic development.

The tax system is a system of public relations regulated by the norms of law, based on certain principles, which are formed in connection with the establishment and collection of taxes and fees.

The current tax legislation does not contain a definition of the concept of a tax system. However, the Law of the Russian Federation "On the Fundamentals of the Tax System in the Russian Federation" that was in force in the past contained the above concept. This concept is used in theory to this day, with the only difference that duties were previously considered an independent component of the tax system - but in accordance with the chapters of the Tax Code of Russia that came into force, the state duty is classified as fees; As for customs duties, which in the past were considered an institution common to the tax system and customs regulation, as tax and customs legislation improved, legislators and researchers gradually came to the conclusion that they belonged exclusively to the branch of customs law.

The tax system is based on taxes and fees. With the help of the tax system, the state realizes its functions of management (regulation, distribution and redistribution) of financial flows in the state and, in a broader sense, the country's economy in general.

The system of tax law, however, like any other, is its internal structure. Tax law is characterized by the division into General and Special Parts, which is traditional for the branches of Russian law.

The general part of tax law includes:

- norms establishing the general principles of building the tax system of the Russian Federation;
- principles of formation of tax legislation;
- legal forms and methods of activity of competent state (municipal) bodies in the field of taxation;
- the main features of the legal status of participants in tax relations.

The special part contains:

- norms specifying the norms of the general part and governing the procedure for collecting specific tax payments;
- the circle of payers for each tax;
- objects of taxation;
- tax base;
- the procedure for calculation and payment.

The system of tax law should be distinguished from the system of taxes and fees. The tax system and the system of taxes and fees are related as general and specific. The system of taxes and fees is an integral part of the tax system of the Russian Federation and is a collection of certain types of taxes and fees.

So, the tax system is a set of taxes, fees, duties and other payments levied by the state, as well as the principles, forms and methods of establishing, changing, canceling, paying taxes and controlling them.

The tax system of the Russian Federation includes three levels: federal, regional and local. The following types of taxes belong to the federal level:

- value added tax;
- excise taxes;
- personal income tax;
- corporate income tax;
- tax on the extraction of minerals;
- water tax;
- fees for the use of objects of the animal world and for the use of objects of aquatic biological resources;
- National tax.

Regional taxes include:

- tax on property of organizations;
- tax on gambling business;
- transport tax.

Local taxes include:

- land tax;
- tax on property of individuals.

The specifics of the structure of the Russian tax system in terms of the subject of tax payment is characterized by the following circumstances.

- The low living standards of the absolute majority of the population of the Russian Federation and the resulting insufficient tax base.
- In the structure of the country's population, a high proportion is occupied by persons of pre-retirement and retirement age, whose income is objectively lower than the income of the rest of the population.
- A significant role is played by the system of tax evasion created in the country, which is used mainly by persons with the highest level of income. As a result, there is no real tax base for taxpayers - individuals. At the same time, it is important to emphasize that in Russia the degree of concealment of personal income is much higher than that of corporations.

Features of the modern tax system in Russia.

- the structure of taxes in Russia in comparison with the structure of taxes in developed countries is characterized by a lower share of personal income tax and a high share of corporate income tax. Therefore, the burden of tax pressure is unevenly distributed among different payers;
- excessive predominance of a fiscal orientation in the Russian tax system. This is manifested in rather high rates for some taxes;
- the problem of tax collection is acute. Today in Russian economic practice a special indicator "tax collection" has been introduced, which is not found in any developed country. At present, it is about 74%, which means that taxpayers pay ј less taxes to the state treasury than they themselves pledged to pay;
- the regulatory function of taxes is mainly limited to stimulating investment;
- the socially fair redistribution of income of legal entities and especially individuals is weakly manifested;
- the existing taxation system in Russia does not stimulate the development of the real sector of the economy, but leads to the diversion of funds into the sphere of consumption and services.

All this leads to greater tax oppression, to intensification of repressive measures in taxing those who cannot or do not want to go into the shadows.

So, the tax system includes:

- types of taxes established on the territory of the state,
- subjects of tax (taxpayers),
- legislative framework - laws and regulations governing tax relations,
- public authorities charged with the duty of collecting taxes and fees from taxpayers and control over the timely and full payment of the relevant taxes and fees.

Figure 2. The structure of the tax system of the Russian Federation

In general, we can summarize that the tax system is a form of manifestation of tax relations between the state and subjects of taxation. The tax system is one of the most effective instruments of the state's economic policy.

The Russian taxation system has changed over time. Due to changes in political, economic and social requirements, the functions of the tax system have also been transformed. At present, taxes from a simple tool for replenishing the state budget have become the main regulator of the entire economy of the state, influencing its structure, proportions, rates of development and general conditions of functioning.