The ABC of business: the choice of taxation system. simplified (usn), basic (basic). Indirect taxation The essence of progressive taxation

10.10.2021

The state budget is a set of funds with which the state apparatus of the country is formed from taxes, which can be both direct (assigned to the citizens of the country) and indirect (assigned to the citizens of the country through an intermediary - an entrepreneur).

The need to divide taxes into two categories: direct and indirect is associated with their classification according to the method of collection. The existing system of taxation in our country combines the possibilities of using both direct and indirect options. In this case, direct fees are charged directly from the income (property) received. They are defined by percentage and basis for calculation. Indirect taxes are levied on goods and services sold. The one who sells goods and services (entrepreneur) includes them in the price of products, and then, having received income from the sale, returns this share to the state in the form of this fee.

It turns out that the studied category of taxes is paid at the expense of the buyer of products, and the seller is only an intermediary between the end user and the state. However, the demand for the timeliness and volume of indirect fees comes from the manufacturer. These taxes are related specifically to the consumption of products and services.

concept

Indirect taxes are such because they are levied not from the manufacturer, but from the final buyer of the product. They allow you to significantly replenish the state budget. They are actively used in relation to mass-market products.

General properties

The fact that VAT and excises belong to the same category is determined by the following points:

The ability to influence the increase or decrease in the production of goods.
It is a factor in the regulation of prices for goods.
It affects people's income.
Generation of budget revenues.

Differences between direct and indirect

The table below summarizes the differences between the two categories of taxes.

VAT: characteristics

The main types of indirect taxes are:

value added tax (VAT);
excises.

VAT in recent years provides approximately 30-35% of the total budget revenue in our country. VAT refers to the federal level. The main feature is that this tax is not imposed on the entire cost of production, but only its added part, which occurs at different stages of production.

Most goods in our country are subject to VAT. However, the following types of products and services do not belong to this category:

medical supplies;
patient care services;
pre-school education services;
food in school and medical canteens;
archiving services;
transportation of passengers in the city (settlement);
funeral services, etc.

This list is presented in more detail in paragraph 3 of Art. 149 of the Tax Code of the Russian Federation.

If a company works with products (services) that are both taxable and not taxed, then accounting is kept separately. Separate accounting is also applicable at different VAT rates. Possible rates: 0, 10 and 18%.

The 0% rate is considered preferential and is applicable for various export operations, for international transportation, in the space industry, in the transportation of gas and oil, etc.

The rate of 10% is applicable for the following groups of goods:

a number of products (sugar, salt, bread, flour, etc.);
children's products;
medical purpose;
printing and periodicals;
transportation by air;
purchase of livestock for breeding, etc.

Other goods not included in these lists are sold at a rate of 18%. If a company received an income of less than 2,000,000 rubles for the quarter, then it has the right to apply to the authorities for exemption from VAT.

VAT has its advantages and disadvantages in the process of use.

The main advantages of VAT:

the possibility of deducting input VAT;
a developed network of partnerships with those who are major VAT payers in the country.

Main disadvantages:

significant amounts are paid by enterprises;
frequent audits by the tax authorities.

excise tax

Excise is an indirect tax.

Initially, this fee was supposed to be imposed only on goods, the demand for which adversely affects the health of buyers (for example, alcoholic beverages and tobacco). With the help of excises, the state aims to reduce the consumption of these goods. A separate category are luxury goods, which are also subject to excise taxes.

Today, the list of goods subject to excise taxes is impressive:

alcoholic products;
tobacco products;
Cars;
motorcycles;
gasoline and diesel;
oils for engines;
kerosene for aircraft as fuel;
natural gas;
furnace fuel.

Tax rates for excises are specified in Art. 193 of the Tax Code of the Russian Federation. At present, such rates are determined until 2020. Excises are calculated according to the tax base and rate for each product. The total amount is calculated at the end of the month.

Among the main advantages of excise taxation are:

the moment of payment of the tax coincides with the moment of sale of goods;
evasion is quite difficult;
the amount of tax is transferred even if there is no profit.

Methodology for calculating VAT

Indirect taxes with calculation examples (VAT) are presented below.

VAT = NB * C / 100,

where NB is the tax base, i.e.

С - rate, %.

The calculation of VAT, among other things, means that you need to allocate the tax that is included in the final amount. We use formulas:

VAT \u003d C / 1.18 * 0.18 - at a rate of 18%,

VAT \u003d C / 1.1 * 0.1 - at a rate of 10%.

where C is the amount that includes VAT, t.

An example of VAT calculation is presented below.

Let's take Orion LLC. It sells a batch of products in the amount of 50 thousand units at a price of 100 rubles. The rate used is 18%. Tax is not included in the price. Calculation method:

determine the cost of the batch excluding VAT:

100 * 50,000 = 5,000,000 rubles;

define VAT:

5,000,000 * 18/100 = 900,000 rubles;

determine the amount with VAT:

5,000,000 + 900,000 = 5,900,000 rubles;

another way to calculate the total:

5,000,000 * 1.18 = 5,900,000 rubles.

In the documents, the accountant indicates the values:

cost without VAT - 5,000,000 rubles;
VAT 18% - 900,000 rubles;
cost with VAT - 5,900,000 rubles.

An example of excise calculation

There are several formulas for calculating this tax:

application of fixed rates:

where B is the volume of revenue from excisable goods, units.

SA - excise rate, rub.

application of interest rates (ad valorem):

A \u003d St * SAk / 100%,

where St - the cost of excisable goods sold, t. R.;

Sak - excise rate in % of the value of the goods;

combined rates:

A \u003d B * SA + St * Sak / 100%.

Income tax and indirect taxes

Direct taxes refer to property and income that is owned by the taxpayer. Such taxes, as direct, replenish the country's budget in a significant way. However, there is one drawback: it is possible to conceal part of the calculation base, including taxes. This state of affairs leads to destabilization of the country's financial system.

Income tax and indirect taxes have a certain degree of correlation. While the studied category of fees is formed on the principle of a premium on the cost of a product or service. Sellers include a share of such taxes in the goods sold. Then they give it to the state. This share is not related to the company's profit and is not subject to income tax.

Importation of goods and taxation

Importing goods and paying indirect taxes is an option for calculation and payment to the country whose customs authority releases the goods.

When importing goods from countries not participating in the Customs Union, this tax must be paid in the Russian Federation.
And when importing from the EAEU countries, the tax must be transferred to the country where the owner of the goods is registered. The EAEU includes such countries as Belarus, Russia, Kazakhstan, Kyrgyzstan, Armenia.

Payment procedure

The procedure for paying indirect taxes implies the responsibility of the declarant, that is, the buyer.

The following points must be taken into account:

availability of exemption from VAT;
applicable customs procedure for the import of valuables;
VAT rate;
calculation formula for tax.

Cases of exemption from VAT payment are defined. In Art. 150 of the Tax Code of the Russian Federation there is a list of goods, the import of which does not require VAT.

The procedure for paying indirect taxes also depends on the customs procedure under which goods are subject to import.

The customs procedure is influenced by the objectives of the release of goods in the Russian Federation, which is reflected in the table below.

Reports are submitted for indirect taxes to the local IFTS, where the buyer is registered.

It is necessary to determine VAT on the day the goods are accepted for accounting in accordance with the accompanying documentation. If the amounts are indicated in a foreign currency, then they are converted into rubles at the current exchange rate of the Central Bank of the Russian Federation.

The deadline for paying the tax is until the 20th day inclusive of the month following the month in which the goods were received. Together with the payment, a part of the documents is prepared:

VAT tax return;
Bank statement;
transportation documentation;
contract from the supplier;
other.

Declaration

The deadlines for submitting a declaration on indirect taxes are specified in paragraph 20 of the Treaty on the Eurasian Economic Union dated May 29, 2014.

This protocol states that the declaration must be submitted before the 20th day of the month following the reporting one. The reporting month is:

month of arrival of imported goods;
the month in which the lease payment must be paid in accordance with the terms of the contract.

In addition to the declaration, taxpayers must provide a number of documents.

The indirect tax declaration consists of a standard cover page and three sections.

The first of these includes data on VAT on imported goods. Sections 2 and 3 contain information on excises, they are filled in only when necessary. That is, if the company does not pay excises, then it is only necessary to transfer the title page and the first section.

The same section contains the amount of VAT payable. In this case, all VAT is divided depending on the type of goods. To reflect the total amount of tax, page 030 is allotted.

The second section contains information on all excisable goods, with the exception of alcohol products. Excises are recorded by type of excisable goods. In this section, for each type of product, information is given about the country from which the product is shipped.

The third section contains information about alcohol.

Payment documentation

An application for the import and payment of indirect taxes is an important documentation for:

goods processed by importers from the EAEU countries;
certification of the fact of importation of goods into the Russian Federation from the territory of a member state in the EAEU and payment of taxes;
submission to the tax authorities simultaneously with the declaration of taxes and other relevant documents.

The main purpose of the declaration is to confirm that these taxes have been paid and to exchange this information with the tax authorities of the country from which the goods were imported.

The application contains three sections and one appendix:

In the first section, information is entered by the buyer or intermediary (if, according to the laws of the state into whose territory the goods are imported, these persons pay indirect taxes).
The second section is intended for placing a record of registration of an application with a tax authority.
The third section is not always filled out - only in certain cases listed in the fourth paragraph of the rules for filling out an application for indirect taxes.

Conclusion

In the case of indirect taxation, the seller of a good or service becomes an agent of monetary relations, acting as an intermediary between the state and the payer (the final consumer of the product).

Indirect taxes are characterized by ease of collection and payment to the budget. Since these taxes are included in the price of goods and services, they are invisible and psychologically more easily perceived by payers.

The advantages of these taxes are mainly related to their role in the formation of budget revenues.

The tax system in Russia includes direct and indirect taxes. These are two large groups that make up the tax burden on individuals and legal entities in the country. What are direct taxes and what are indirect taxes? How are they different and why are they needed? A comparison table for these groups is given below, and specific examples are also considered.

The taxation system plays a key role in the formation of the revenue side of the budget. One of the indicators of the financial stability of the state is the level of development of the tax system. Ordinary citizens often confuse the terms tax and fee, perceiving the fee as a tax. However, these are completely different expressions. In order to make it easier for an ordinary citizen to navigate the tax scheme of our state, we will consider the main parameters of taxes, as well as its types.

The domestic taxation system differentiates the tax into two large groups:

straight;
indirect;

Direct tax payment is characterized by the absence of any intermediaries in the establishment of tax payments. With the direct method of tax withdrawal, the amount of payment is set in proportion to the size of the object of taxation. For example, such a common contribution as income tax is set in proportion to the profit received for a certain period.

The indirect system of withdrawal has a completely different structure. An indirect tax, unlike a direct tax, is included in the price of a good or service in advance, and the consumer pays the tax along with the purchase of the item. A prime example of an indirect contribution is VAT. Almost every person at least once in his life paid this tax. It is included in the price of any product. Usually on the check they write "the cost of 100 rubles, including VAT." VAT in this case is an indirect tax.

direct tax- this is a mandatory contribution that must be paid by every citizen of the Russian Federation who owns the property subject to such a payment. Such property may include both movable and immovable things. For example, the Tax Code establishes a duty on a land plot. According to its regulations, after each year the owner of the land plot is obliged to pay tax. The size is determined taking into account the dimensions of the site, location and other parameters.

It turns out that the law refers the direct model of collection of fees only to the property that is owned by the taxpayer. Such a direct method of levying taxes enables the state to periodically replenish the volume of budgetary funds.

Experts note that the main disadvantage of such a system for receiving contributions to the budget is the ability of the subject to hide their tax returns. Meanwhile, the consequence of the deliberate concealment of tax information greatly destabilizes the country's budgetary sphere.

Indirect taxes- these are financial receipts to the state budget, which are formed according to the principle of an allowance for an object or service being sold. The state obliges sellers to include a certain share of the payment in the goods they sell, which does not relate to the company's profit, but goes to the country's budget. In this case, the seller, who establishes such a surcharge, acts as an intermediary. Its profit from this does not decrease or increase, and the state, on the contrary, receives its finances through indirect intervention.

The main advantage of hidden indirect payments is their stability and closeness. In addition, this type of seizure is not influenced by various economic factors. In any case, the state can establish a hidden premium on the goods sold. With a decrease in economic indicators, it is thanks to indirect duties that the state manages to rationally replenish budget funds.

One indirect system also has a negative side. Hidden taxation is the same for everyone, and this puts a lot of pressure on the low-income population. Why the low-income? Everything is very simple. When the state raises the bar of excises, the prices for products automatically rise. In order to distribute the financial burden fairly, an initiative was put forward more than once to reduce the added value of essential products. However, so far the system remains unified and there is no talk of any differentiation of the additional payment in the near future.

Differences between direct and indirect taxes

Well, now let's look at the distinguishing features of each type of tax using a special table.

Index	direct tax	indirect tax
Pays directly from the owner of the property	End user pays
Communication system with the state	Straight	Through intermediaries (seller)
Object of taxation	Movable and immovable things of the taxpayer	Realized product or service
Factors that determine the size of the tax rate	Citizen's income, type of taxable property	The price of the product
Degree of openness	The taxpayer knows in advance about the amount of tax and the obligation to pay it	It is hidden, and the consumer often does not know that the price of the goods also includes tax
The complexity of the calculations	Difficult	Simple
Dependence on concomitant factors	Exists	Missing

Examples of direct taxes

The most extensive group of direct taxes is the property tax. These include:

Tax payments that are established for the use of movable and immovable property by legal entities. It is set on an annual basis. This money goes directly to the budget of a particular region.
Taxation of property of individuals - obliges citizens who own land plots or residential premises to pay an annual payment established by the state.
Transport tax. Unlike other payments, the duty initially had a regional character. This means that specific regions, at their own discretion, are entitled to change the tax rate or terms of payment.
Gambling tax. So, all casinos or bookmakers that have a license to conduct gambling business must pay a certain amount of financial resources to the state treasury.
Taxation of profits from mining. In our country, these payments replenish over 30% of the total budget funds. The amount is set depending on the prices of the extracted raw materials. For example, the tax on oil production is set in proportion to current prices per barrel.

Another group also provides a stable flow of finance to the state treasury. These are income taxes. These include:

National payment from the monthly income of an individual. It should be noted that in this regard, domestic citizens are in a more profiled position than the same Europeans. On average, only 13% is withheld from the Russian salary.
Contribution from the profit of legal entities. Each organization that carries out entrepreneurial activity is obliged to pay a tax, the amount of which is determined from the amount of the organization's profit for a certain period.

Examples of indirect taxes

The greatest collection is provided by VAT and excises. Excise taxes under Russian law are established: on alcoholic beverages, tobacco products, on spent fuel, etc. By setting an additional price for the finished product, the state establishes a kind of guarantee for the receipt of finance for its budget.

For a state with a developed economic structure, indirect taxes have their advantages over direct taxes due to the increase in the welfare of the population and the growth of its purchasing power.

The regularity and speed of receipts of indirect taxes directly depend on purchasing power. These taxes are convenient for the consumer, because they do not require certain savings, they are determined precisely by the amount of consumption of the final product in the absence of enforcement (if you want to buy a product, pay it, if you don’t want to pay a tax, don’t buy a product). In addition, the collection and control over the receipt of this type of tax does not require the expansion of the staff of the tax service.

Disadvantages of Indirect Taxes

With all the advantages of indirect taxes, there are also disadvantages. The most serious drawback is the implementation of the tax on the principle of self-taxation. The payer independently regulates individual taxability. The indirect tax is divided on each buyer disproportionately to his income, as a result of which the increase in rates for these taxes becomes unbearable for the socially unprotected low-income population.

Indirect taxes have a fiscal focus. In addition, there is a need to maintain a large number of personnel to control the goods that enter the market segment, and for its correct taxation. The customs fee requires the maintenance of a huge customs service apparatus to prevent the importation of contraband goods into the country, and as a result, the underestimation of the amount of indirect taxes.

The collection of indirect taxes is contrary to the interests of entrepreneurs, limits the amount of profit, because it is not always possible to increase the selling price in proportion to the increase in the indirect tax rate.

In order to successfully collect indirect taxes, controlling state bodies constrain producers with mandatory rules for the production and sale of their products.

Considering all the pros and cons of collecting indirect taxes, we can sum up - indirect taxes cannot lead the tax system of the state, since they do not meet the basic optimal taxation requirements. Only a rational combination of the collection of indirect and direct taxes can create a tax system that will meet the fiscal interests of the country and the economic benefits of taxpayers.

Keywords

INDIRECT TAXATION/ VAT / EXCISES / RELATIONSHIP OF DIRECT AND INDIRECT TAXATION / ADVANTAGES OF INDIRECT TAXATION/ INDIRECT TAXATION / VAT / EXCISES / / ADVANTAGE OF INDIRECT TAXATION

annotation scientific article on economics and business, author of scientific work - Turbina Natalia Mikhailovna, Cheremisina Tatyana Nikolaevna, Cheremisina Natalia Valentinovna

The article deals with the problem of finding the optimal ratio of the economic efficiency of taxation and social justice on the example ratio of direct and indirect taxation. The correctness of the development of tax policy on the definition of the fiscal and regulatory value of the ratio of direct and indirect taxes is considered. The analysis of models of the ratio of direct and indirect taxes in foreign countries is given. The features of functioning of such models as: Eurocontinental, Anglo-Saxon, Latin American and mixed tax systems are considered. It is determined that Russia corresponds to most of the features characteristic of the Latin American model of budgeting. Statistical data are given that indirect taxes have always and everywhere been a highly profitable source of the budget. Analyzed ratio of direct and indirect taxation in Russia for the period from 2007 to 2014. by levels of budgets of the budget system: the consolidated budget of the Russian Federation and the federal budget of the Russian Federation. Data on the receipt of direct and indirect taxes in the consolidated budget of the Russian Federation for the period from 2007 to 2014 are given. The main attention in the article is paid to the study of the role of indirect taxes: VAT and excises. The factors of implementation and solid substantiation in the VAT tax system are studied. Fiscal and regulatory advantages of indirect taxes for the state are considered. The undeniable advantages of levying indirect taxes in the context of inflation are determined, since they are more abstracted from the formation of price elements and are charged on the price as a whole, which gives a stable corrected income to the budget system. Indirect taxation filters the secondary cash flow, precipitating into the budget system a part of the income that has gone from direct taxation.

The text of the scientific work on the topic "Advantages and disadvantages of indirect taxation"

UDK 336.226 doi: 10.20310/1819-8813-2016-11-8-80-85

ADVANTAGES AND DISADVANTAGES OF INDIRECT TAXATION

TURBINA NATALIA MIKHAILOVNA Tambov State University named after G. R. Derzhavin, Tambov, Russian Federation, e-mail: [email protected]

CHEREMISINA TATYANA NIKOLAEVNA Tambov State University named after G. R. Derzhavin, Tambov, Russian Federation, e-mail: [email protected]

CHEREMISINA NATALIA VALENTINOVNA Tambov State University named after G. R. Derzhavin, Tambov, Russian Federation, e-mail: [email protected]

The article deals with the problem of finding the optimal ratio of economic efficiency of taxation and social justice on the example of the ratio of direct and indirect taxation. The correctness of the development of tax policy on the definition of the fiscal and regulatory value of the ratio of direct and indirect taxes is considered. The analysis of models of the ratio of direct and indirect taxes in foreign countries is given. The features of functioning of such models as: Eurocontinental, Anglo-Saxon, Latin American and mixed tax systems are considered. It is determined that Russia corresponds to most of the features characteristic of the Latin American model of budgeting. Statistical data are given that indirect taxes have always and everywhere been a highly profitable source of the budget. The ratio of direct and indirect taxation in Russia for the period from 2007 to 2014 is analyzed. by levels of budgets of the budget system: the consolidated budget of the Russian Federation and the federal budget of the Russian Federation. Data on the receipt of direct and indirect taxes in the consolidated budget of the Russian Federation for the period from 2007 to 2014 are given. The main attention in the article is paid to the study of the role of indirect taxes: VAT and excises. The factors of implementation and solid justification in the VAT tax system are studied. Fiscal and regulatory advantages of indirect taxes for the state are considered. The undeniable advantages of levying indirect taxes in the context of inflation are determined, since they are more abstracted from the formation of price elements and are charged on the price as a whole, which gives a stable corrected income to the budget system. Indirect taxation filters the secondary cash flow, precipitating into the budgetary system a part of the income that has gone out of direct taxation.

Keywords: indirect taxation, VAT, excises, ratio of direct and indirect taxation, advantages of indirect taxation

One of the most important tasks of the state in the field of taxation at the present stage is to find the optimal ratio of economic efficiency and social justice. The concept of socio-market economic relations requires the creation of balanced solutions in the field of taxation: not a "world of abundance for the few" and not a "socialist deficit for all".

Studies of relationships and trends in socially oriented world economies are based on specific indicators of the economic and social orientation of tax systems,

the most important of which is the ratio of direct and indirect taxes.

The ratio of direct and indirect taxation makes it possible to determine the possibility of using existing methods (fiscal or regulatory) of generating budget revenues. The correct determination of the shares of withdrawal of direct and indirect taxes contributes to the development of an effective tax policy of the state.

In the taxation of foreign countries, taking into account the ratio of direct and indirect taxes, the following models are distinguished: Eurocontinental, Anglo-Saxon, Latin American and

mixed tax system. Table 1 shows data on the ratio of direct and indirect taxation in countries that apply different taxation models.

The Anglo-Saxon model is typical for such countries as Australia, Great Britain, USA, Germany, Italy, Canada, etc. In this model

A similar picture is observed in the countries - members of the OECD, although there the percentage is generally lower. In the US personal income tax is 44% of all income, in Germany - 38%.

The Eurocontinental model is typical for such countries as Germany, the Netherlands, France, Austria, and Belgium. This model is characterized by a high share of social insurance contributions. So, in Germany, revenues from social insurance contributions account for more than 45% of the total budget revenues and 22% of indirect taxes.

Countries such as Brazil, Mexico, Chile, Bolivia, Peru and others, due to the high level of inflation, use the Latin American taxation model, which is focused on the imposition of traditional indirect taxes.

In order to avoid the dependence of the budget on certain types of taxes, states choose a mixed model of taxation, which combines the features of other models. The mixed taxation model is used in Japan, where the structure of tax revenues is approximately the same as in countries with the Anglo-Saxon model. However, priority is given not to income taxation, but to the collection of insurance premiums. A number of authors attribute Argentina and Italy to this model. In Italy, for example, with significant

the focus is on direct taxes on individuals. The share of indirect taxes is very small. For example, in the structure of UK tax revenues in 2013-2014. the share of taxes such as income tax, social contributions, some of which are paid by citizens, is about 55%.

share of indirect taxes, the share of direct taxes is 36%.

It should be noted that in economically developed countries (Great Britain, Germany, Finland, Canada, Japan and the USA) there is a trend towards direct taxation. At the same time, an orientation towards indirect taxation is also observed in such highly developed countries as Australia, Italy and Sweden.

At the same time, it should be noted that when substantiating the ratio of direct and indirect taxation, there are no optimal tax theories for all countries. Since, in addition to objective factors (income, consumption level), in the ratio of direct and indirect taxation, it is necessary to take into account the national characteristics of the country's population, the size of all types of consumption and needs.

Russia corresponds to most of the features characteristic of the Latin American model of budget formation. This is due to the fact that, firstly, the formation of the tax system took place in conditions of high inflation and, secondly, the sufficient simplicity of administering indirect taxes. The Russian tax system in its modern form has existed for about 20 years, unlike the tax systems of many developed countries, which have been formed for centuries. However

Table 1

Ratio of direct and indirect taxation in world practice, %

Item No. Taxation model Countries where this model is applied Ratio of direct and indirect taxation, %

Direct taxation Indirect taxation

1. Anglo-Saxon USA, Germany, Italy, Australia, Great Britain, Canada, etc. 60-65% (focused on taxes from individuals, social contributions) 35%

2. Euro-continental Germany, Netherlands, France, Austria, Belgium 40% (focused on social insurance) 60%

3. Latin American Chile, Bolivia, Peru, Brazil, Mexico, etc. 55% 45%

4. Mixed Japan, Argentina, Italy, etc. 40% (focused on the collection of insurance premiums) 60%

However, with the development of the tax system of the Russian Federation, the role and share of direct taxes tends to increase.

The fact that indirect taxes have always and everywhere been a highly profitable source of the budget,

confirmed by history and official statistics (Table 2).

Table 2 shows that at the end of the XIX century. and the beginning of the 20th, the budgets of large states were replenished to a greater extent at the expense of indirect taxes.

table 2

The ratio between direct and indirect taxes in the total amount of tax revenues, million rubles

at the turn of the XIX-XX centuries. Total tax revenues Taxes Share of indirect taxes in total tax revenues, %

direct indirect

Russia, 1889 4120.6 270.0 3850.6 93.4

England, 1900-1901 2922.5 531.3 2391.2 81.8

Italy, 1899-1900 1714.8 481.3 1232.5 71.9

Belgium, 1900 452.9 56.1 396.2 87.6

Holland, 1900 303.9 71.4 232.5 76.5

Austria, 1898 1763.8 301.6 1462.2 82.9

Hungary, 1898 1220.5 242.0 977.6 80.1

Spain, 1900 886.0 376.0 510.0 57.6

France, 1890 3492.0 515.7 2976.3 85.2

The ratio of direct and indirect taxation in Russia was analyzed for the period from 2007 to 2014. (Table 3) by levels of budgets of the budgetary system: the consolidated budget of the Russian Federation and the federal budget of the Russian Federation.

In total, there is an upward trend in tax and non-tax revenues, the ratio of direct

and indirect taxes - uniformly, in the same percentage every year.

The trend in income from direct and indirect taxes reflects the decline in direct taxes in 2009: revenues decreased by 1,841.5 million rubles compared to 2008. Further, direct tax revenues only increased, in 2012 revenues amounted to 8,179, 5 million rubles

Table 3

Receipts of direct and indirect taxes to the consolidated budget of the Russian Federation for the period from 2007 to 2014, million rubles

Year Total tax and non-tax revenues, million rubles Total tax revenues Including: Non-tax revenues, million rubles

mln rub. % Direct taxes Indirect taxes

mln rub. % mln RUB %

2007 6955,2 6 951,0 100 5 236,4 75 1 714,6 25 4,2

2008 7 948, 9 7 944,2 100 6 590,8 83 1 353,4 17 4,7

2009 6 288, 3 6 283,9 100 4 749,3 76 1 534,7 24 4,4

2010 7 662, 9 7 659,5 100 5 834,0 76 1 825,5 23 3,4

2011 9 719, 6 9 715,2 100 7 266,0 75 2 449,2 25 4,4

2012 10 958, 2 10 954,0 100 8 179,6 75 2 774,4 25 4,2

2013 11 331,5 11 327,2 100 8 506,5 75 2 820,7 25 4,3

2014 12 674,4 12 670,2 100 9 489,8 75 3 180,4 25 4,2

A slight decline in indirect taxes occurred in 2008, and then revenues from indirect taxes increased.

The Russian taxation system was conceived on the basis that direct taxes would play the role of an economic regulator, while indirect taxes would perform a fiscal function. Indirect taxes have a number of advantages. For example, the number of payers is limited compared to direct

and more controllable. In addition, the state is able, with the help of indirect taxes, to influence the price of goods, and as a result, the structure of public consumption. Considering that the government is always striving to create a system of taxation that could make the process of paying tax to the treasury as invisible as possible, indirect taxes are ideally relevant in this regard.

Therefore, it is not surprising that, despite a slight decrease in the share of indirect taxes in the budget of the Russian Federation, it continues to be impressive: about 7% in the country's GDP, 25% in the consolidated budget of the Russian Federation. In total, there are two types of indirect taxes in Russia - value added tax and excises. VAT plays a key role for the state in this tandem - its share in the tax revenues of the consolidated budget is 18%, the federal budget - 25%.

VAT replaced the turnover tax, which lost its viability due to inflation in the economy. Factors such as:

1. Excessive severity of direct taxation, frequency of direct tax evasion.

2. Constant budget deficit, the need to expand the tax base and improve the efficiency of taxation.

3. The need to improve existing tax systems, bringing them into line with the requirements of a modern market economy.

4. Insignificant dependence on foreign economic conditions.

Indirect taxes are attractive in many respects: they are both repayable when sold to manufacturers and entrepreneurs, and a stable source of revenue for the budget system; in the presence of a set of indirect taxes and differentiated rates for them, we get a progressive, and, consequently, fair method of taxing the incomes of various social groups. Let's take a closer look at each of these factors.

In addition to fiscal capacity, we should also note other properties of modern indirect taxes that are in demand in the current economic conditions.

Indirect taxes applied in conditions of inflation are a more reliable source than direct ones, since they are more abstracted from the formation of price elements and are charged on the price as a whole, which gives a stable corrected income to the budget system.

Indirect taxation filters the secondary cash flow, precipitating into the budgetary system a part of the income that has gone out of direct taxation. Income of individuals that are not subject to direct taxation can be used for consumption, which for the most part is subject to indirect taxes.

gami. Through wholesale and retail trade, part of the unrecorded income is mobilized into the budget system in the form of value added tax, excises, and, until 2004, sales tax.

It should also be noted that in the Russian market a significant share of sales is made up of imported products or products with an import-constituent share, so the vast majority of tax revenues from this segment of the economy will come from indirect taxes.

According to the estimated estimates of economists and analysts, "shadow" capital creates more than 49% of GDP. "Shadow" business creates disproportions in the structure of the economy, it stimulates the rapid growth of the consumer sector. Unrecorded income that has gone from direct taxation is subject to indirect taxes.

Reducing the tax burden, in particular, by reducing tax rates on profits and applying a unified rate on personal income, frees up more profits and incomes for the personal disposal of an economic entity, and, consequently, stimulates investment and purchasing activities. Investments indirectly also fall under indirect taxation. Thus, indirect taxes are a stable and inexhaustible source of the budget system.

The assertion that modern indirect taxes are regressive and a heavy burden on buyers, especially on a group of people with low incomes, has lost its relevance; regressivity is the past of pre-revolutionary excises.

The accumulation of indirect taxes in the budget and their prevailing nature in it make it possible for the state to redistribute in favor of low-income strata of the population. In addition to ensuring the functions of the state itself, which includes expenses for the maintenance of the administrative apparatus, defense, etc., the funds received are also used for social benefits, culture, education, scientific expenses, i.e. for those categories of citizens who do not pay high indirect taxes .

It should also be noted that the final consumption expenditure of low-income citizens falls mainly on food. With an increase in income, emphasis is placed on non-food expenditures and expensive services: it is in this part that the imposition of indirect taxes increases, as a result of which the progressiveness of indirect taxes also increases.

Indirect taxes are a necessary part of fair taxation.

They allow for a more even distribution of the tax burden among payers.

Modern indirect taxes are an example of the development of advanced financial thought. It is indirect taxes that have undergone the largest changes in financial practice. Total indirect taxes have acquired the features of progressive and proportional taxes. The democratization of the state puts forward new requirements for taxation, the emphasis is shifted on its progressiveness and proportionality, which makes indirect taxes in demand.

However, despite all the progressiveness and attractiveness, indirect taxation has a number of disadvantages. Thus, VAT is quite difficult to administer, difficulties in substantiating tax deductions and VAT refunds prevent Russian companies from entering the world market, and various kinds of “dirty” schemes are often used in its reimbursement (for example, the creation of “one-day firms”, corrupt activities) . Another problem is the impossibility of filling the significant deficit of regional and local budgets: there are proposals to introduce a sales tax in their favor, but this can be done only if VAT is preserved (otherwise, given its role, the losses of the federal budget will be irreparable). But, according to scientists and experts, such a reform is simply impossible because of the rather high tax burden on the economy and the social resonance resulting from such changes.

Not everything is going smoothly in excise taxation: excise rates are growing, the list of excisable goods is expanding, which cannot but lead to the growth of the shadow economy. According to experts, the market for alcoholic beverages in Russia today, thanks to excise taxes, consists of 35% of legal products, 35% of surrogates, illegal - 30%. Unpaid excise taxes make up the bulk of the profits of "illegal immigrants"; an increase in excise duty, together with leaving the previous level of the minimum selling price, leads to the emergence of wide dumping opportunities. In this regard, we can conclude that the increase in excise rates cannot solve the problem of the budget deficit.

Opponents of indirect taxation argue that it slows down the movement of goods from the seller to the buyer, however, indirect taxes are indifferent in relation to the manufacturer and the seller, subject to quality, demand and a reasonable approach to pricing.

product naming. Of course, at the same time, the price of a product or service becomes heavier, but when it is sold, the accrued tax is reimbursed. In this case, we can talk about the stimulating function of indirect taxes, since an economic entity must produce or sell competitive products in terms of quality and price. In view of the fact that indirect taxes are charged on the formed price and serve only as a reflection of it in a fixed rate, it is possible and necessary to adjust the cost elements, as well as profit, in order to achieve an appropriate demand for products at the offered price, especially since the reduction of direct taxes contributes to this.

An analysis of the ratio of direct and indirect taxation in the Russian Federation, as well as the structure of direct and indirect taxes in the formation of tax revenues of the consolidated and federal budgets of the Russian Federation, showed that not all taxes "work" in full force. We see that the tax on property of individuals does not work in the group of direct taxes. In the group of indirect taxes, the revenues of excise taxes on excisable goods imported into the territory of the Russian Federation are very small.

Despite the fact that in recent years significant changes have been made in the course of reforming the tax system of the Russian Federation, there are still problems that need to be addressed. One of the main problems is the mobilization of direct and indirect taxes in the budget system of the Russian Federation.

Literature

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2. Barkhatova T. A., Kuznetsova Z. P. The role of direct and indirect taxes in the formation of budgets of the budgetary system of the Russian Federation // Theory and practice of service: economics, social sphere, technologies. 2013. No. 4. S. 200-206.

3. Gurevich S. V. The role and possibilities of indirect taxation in the tax system // Bulletin of the Irkutsk State Technical University. 2014. No. 12. P.252-256

4. Usenkov I. A. The role and prospects of indirect taxation in the Russian Federation // Law and order in modern society. 2015. No. 27. P. 100-103

5. Turbina N. M. Tax policy in Russia: historical development and current state // Socio-economic phenomena and processes. Tambov, 2014. No. 10. P. 102-105.

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donation regulation // Socio-economic phenomena and processes. Tambov, 2015. No. 7. P. 184.

7. Turbina N. M., Myalkina A. F. Features of tax policy during periods of financial instability // Socio-economic phenomena and processes. Tambov, 2014. No. 6. P. 56-60.

1. Gashenko I. V. Genezis sootnoshenij pryamogo i kosvennogo nalogooblozheniya // Ekonomicheskiye nauki. 2009. No. 5(54). S. 49-56.

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3. Gurevich S. V. Rol "i vozmozhnosti kosvennogo nalogooblozheniya v nalogovoj sisteme // Vestnik

Irkutsk gosudarstvennogo tekhnicheskogo universiteta.

2014. No. 12. S. 252-256.

4. Usenkov I. A. Rol "i perspektivy kosvennogo nalogooblozheniya v Rossijskoj Federatsii // Zakonnost" i pravoporyadok v sovremennom obshchestve.

2015. No. 27. S. 100-103.

5. Mamadu B., Turbina N. M., Vladimirova S. V. Mesto i rol "nalogovoj politiki v sisteme gosudarstvennogo regulirovaniya // Sotsial" no-ekonomicheskiye yavle-niya i protsessy. Tambov, 2015. No. 7. S. 7-13.

6. Turbina N. M. Nalogovaya politika Rossii: istori-cheskoye razvitiye i sovremennoye sostoyaniye // Sotsial "no-ekonomicheskiye yavleniya i protsessy. Tambov, 2014. No. 10. S. 102-105.

7. Turbina N. M., Myalkina A. F. Osobennosti nalogovoj politiki v periody finansovoj nestabil "nosti // Sotsial" no-ekonomicheskiye yavleniya i protsessy. Tambov, 2014. No. 6. S. 56-60.

ADVANTAGES AND SHORTCOMINGS OF INDIRECT TAXATION

TURBINA NATALIYA MIKHAYLOVNA Tambov State University named after G. R. Derzhavin, Tambov, the Russian Federation, e-mail: [email protected]

CHEREMISINA TATYANA NIKOLAEVNA Tambov State University named after G. R. Derzhavin, Tambov, the Russian Federation, e-mail: [email protected]

CHEREMISINA NATALIYA VALENTINOVNA Tambov State University named after G. R. Derzhavin, Tambov, the Russian Federation, e-mail: [email protected]

In article the authors considered the problem of finding an optimum ratio of economic efficiency of the taxation and social justice on the example of a ratio of direct and indirect taxation and correctness of elaboration of tax policy on the definition of the fiscal and regulating value of a ratio of direct and indirect taxes. The authors provided an analysis of models of a ratio of direct and indirect taxes in foreign countries and considered features of functioning of such models: the eurocontinental, Anglo-Saxon, Latin American and mixed taxation systems. The authors defined that Russia corresponds to the majority of the signs characteristic of the Latin American model of formation of budgets, gave statistical data that indirect taxes were always and everywhere a highly profitable source of the budget, analyzed the ratio of direct and indirect taxation in Russia from 2007 for 2014 on levels of budgets of the budgetary system: the consolidated budget of the Russian Federation and the federal budget of the Russian Federation and provided data on receipt of direct and indirect taxes to the consolidated budget of the Russian Federation from 2007 for 2014. The authors paid the main attention to a research of a role of indirect taxes: VAT and excises. The authors studied factors of introduction and strong justification in the taxation system of the VAT, considered the fiscal and regulating advantages of indirect taxes to the state, defined indisputable advantages of collection of indirect taxes in the conditions of inflation as they are more abstracted from formation of elements of the price and are charged on the price in general that gives a stable corrected receipt of the income in the budgetary system. Indirect taxation filters a secondary cash flow, being a part of the income which left from under direct taxation in the budgetary system.

Key words: indirect taxation, VAT, excises, ratio of direct and indirect taxation, advantage of indirect taxation

Good day, dear friends! Vlad Novikov is with you again, and today we will talk about direct and indirect taxes. I think this information will be very useful for those who are engaged in commercial activities or are just planning to start their own business.

From this article you will learn:

— basic concepts related to taxation;
— principles of tax classification;
- what is the difference between direct and indirect taxes (pluses and minuses);
- You will also learn about ideal taxation system!

But first, let's briefly analyze what direct and indirect taxes are in order to have a certain basis from which we can build on further judgments.

In simple terms, then direct taxes- this is a deduction in favor of the state, which the taxpayer pays out of his own pocket.

Consequently, indirect taxes- these are payments, the financial burden of which is shifted from the taxpayer to his clients by including such taxes in the cost of services and / or goods. A simple example is the excise tax on tobacco products. The money is taken from the buyer's pocket, but the seller makes the payment to the state budget.

The methodology by which we will study taxes, direct and indirect, is borrowed from the first of a kind of philosophers - the great Socrates.

Socrates is an Ionian (ancient Greek) sage who lived in Athens from 469 BC. e., to 399 BC. e., which laid the foundation for the entire modern scientific system of knowledge. Replacing the mystical approach to studying everything and everyone with rationalism.

According to the concept of knowledge of the greatest of sages, the process of studying and transmitting information is divided into several stages:

First, you need to decide whether the participants in the process speak the same language. It means whether the definitions and concepts that people use when talking about the same thing are identical.

Secondly, you need to divide the object (s) under study into components and consider its advantages and disadvantages in order to understand what it is.

Thirdly, it is necessary to systematize the studied knowledge and draw conclusions in order to understand the degree of usefulness of the object, if any.

What-what do you say it's called? (basic concepts).

Let's proceed to the first stage - we will give definitions to the main concepts that are used when discussing taxes in order to make sure that we are talking about the same thing.

Tax(duty) is a gratuitous payment levied on a mandatory basis by the state from a private or legal entity. Ideally, this is a deduction to the general "cash" from which the money is distributed for the creation and development of common goods.

Tax system (NS) - a legally regulated system of interaction between the state and the taxpayer, which includes: rules for the collection of taxes; rules for their distribution; and the benefits and sanctions associated with the process.

Object of taxation (ON) - this is a certain object that has physical, quantitative or price characteristics that necessitate the payment of tax by a private or legal entity if they possess (use) this object.

Taxpayer or the subject of taxation is a private or legal person who, under the current NA, is obliged to pay taxes.

Classification- division of an object or objects into its component parts and / or their combination within one category. For example: a tree - an apple tree or an oak, money - cash and electronic, taxes - direct and indirect.

tax rate - the size or amount of deductions to the budget.

To consolidate the material, let's put what we learned into practice.

With regard to investment tax, this refers to trading in securities or material resources (oil, gold, bananas) on stock exchanges. One of these types of trade was written in the article. Read it at your leisure if you are interested in this subject.

Group #2. These are income from future (estimated) income. These include all payments where the taxable object is the potential income that a particular taxpayer can receive through the use of certain assets. In other words, it is a tax on property that can make a profit. It should be noted that the collection of tax is mandatory, even in cases where the taxpayer has not received any income (profit).

These taxes include:
- land tax;
— payment for the use of mineral (mineral) resources;
– transport tax (road or environmental fee);
- real estate tax.

If there are a few more nuances, but we will analyze them when we consider the question of how direct taxes differ from indirect ones.

Indirect taxes- these are mandatory payments that the taxpayer pays, but in this case, the financial burden of these payments is shifted to a third party (buyer, client), who pays these payments to the taxpayer, and he, in turn, gives them to the state.

For example, a seller (subject of taxation) sells to his client a liter of milk (object of taxation), the price of which already includes VAT (value added tax). Thus, the buyer pays VAT, but the payment to the state budget for this tax is made by the seller.

Indirect taxes, like direct taxes, can be grouped according to some criteria:

Group #1. Universal - this is a mandatory increase in cost for all services and goods (exceptions are possible). The most striking and well-known example of such a tax is the previously considered VAT. He is the most controversial and ambiguous.

Group #2. Individual - these are indirect taxes that apply only to certain services and goods. An example of such fees:
- tax on the purchase and sale of real estate;
— excises;
- tax levied on the purchase of jewelry (luxury tax).

Group #3. Fiscal - these are payments collected by the state when issuing certain state permits. For example:
- payments for the execution of certain documentation (by the state);
— licensing;
— payment for obtaining permits (construction, mining / use of minerals).

Group #4. Customs duties are, in fact, a fee for crossing the state (sometimes administrative) border by an object of taxation. Also, such a tax is also called "customs clearance". Examples of customs tax are mandatory payments when buying cars, household appliances, electronics, meat, etc. into the Russian Federation abroad and then importing them into the territory of the Russian Federation.

How will we share the money? The ratio of direct and indirect taxes in the budget of the Russian Federation.

I will not languish for a long time and I will say right away that in Russia the ratio of direct and indirect taxes is somewhere around 30% to 70% in favor of indirect payments. The situation is similar in Latin American countries and in the western part of the EU. Whether this is good or bad... let's think about it.

But first, let's look at how direct and indirect taxes are distributed in the world. According to this criterion, all states can be divided into 4 conditional groups:

First group- that's what they're called "Anglo-Saxons": USA, Australia, UK, Canada, etc. Their model implies the dominance of direct taxes over indirect ones (≃ 70% to 30%). At the same time, as a rule, in these countries, payments from individuals are greater than tax revenues from legal entities.

Second group- this is eurocontinental model NS: Germany, Austria, Belgium and France. In these countries, payments from indirect taxes are several times larger than payments from direct taxes. This is largely due to the strong social orientation of these states, as a result of which many payments are shifted to a third party. As with the same medical or social insurance.

The third group is the Latin American model: Pain, Chile, Peru and more. Under this NA, states impose traditional indirect taxes on taxpayers. Since it is believed that they are able to compensate for the high inflation of national currencies.

The fourth group is a mixed model. Frankly speaking, this is not even a model, but a simple and most likely random combination of the features of the three previous models. What is typical for developing or unstable (new) states. Since they do not have an economic development strategy, and leaders often change. Therefore, there is simply no one to balance different types of taxes, direct and indirect, within the framework of any effective model for the development of the tax system.

Regarding Russia, as it was said earlier, the ratio of direct and indirect taxes here is a combination of two models. From one (Eurocontinental model), an excessive social burden is taken - in the Russian Federation there is a huge number of civil servants (40 million) and a large number of pensioners. And at the same time, the burden of the tax burden is shifted to the final consumers of goods and services through indirect payments (Latin American model).

As a result, the Russian economy tends to a simple formula:

high prices + low wages = economic crisis and social tension.

What comes out of this is described in the books of Sorokin P.A. However, everything is not so bad, since in the last few years there has been a noticeable trend towards an increase in the share of direct taxes.

The verdict in Russia: if you want to earn money, become an entrepreneur, not an end consumer. To shift taxes to a third party.

However, two questions may arise here:
1. What kind of business to do?
2. Where to get money for start-up capital?

As for the first question, it is an individual matter. Choose what you are good at and what brings you pleasure.

For the second question, I already answered in the article.

Yes, it is difficult and requires an entrepreneurial spirit, but, nevertheless, it is better than the average salary. From which you pay direct taxes for yourself and indirect taxes for entrepreneurs!

Types of taxes: direct and indirect. Which one is better and why?

It's time to compare direct and indirect taxes in order to understand which is better.

First, let's look at the main advantages of direct taxes:

- ease of calculation;
- ease of collection (procedural);
- it is easy to determine their impact on the economy.

Now the cons:

- they are very often not paid both within the framework of the current legislation and bypassing it;
— difficulties with linking to profit (debatable);
- ineffective during a crisis or stagnation of the economy.

Regarding the point at issue. The ambiguity is that direct income is paid regardless of whether there is a profit in the taxpayer or not, which seems to be unfair. But on the other hand, it stimulates economic activity. And this is very good!

Let's move on to indirect taxes. Their merits are:

- help to cover the colossal government costs;
— stimulate/rescue business;
- a small number of non-payers (for indirect taxes).

Well, accordingly, consider the disadvantages of this type of tax deductions:

- procedural complexity of the collection (if there are many counterparties in the chain between the consumer state);
- the tax burden is unevenly distributed (the poor pay almost everything, the rich almost nothing);
- highly dependent on consumer demand.

From my point of view, direct and indirect taxes are largely inversely proportional to each other. Where one is good, the other is bad and vice versa. For example, direct duties are more or less evenly distributed between rich and poor, as a percentage of income and/or property is paid. But at the same time, they become a burden if there is no economic development.

At the same time, indirect taxes stimulate the development of the economy in bad or crisis times. But this is done not at the expense of large capital, but at the expense of the simple and, as a rule, the poor population.

Which of these is better, I find it difficult to say. And I don’t want to choose, because I know a different model of the tax system, which has absorbed all the advantages of both types, getting rid of their shortcomings.

The perfect tax system!

What I am was written earlier in an article about mine. Therefore, I will not repeat myself. Let me just say that my point of view is the point of view of an acting entrepreneur with a successful practice of opening and running his own business.

Therefore, I know what I'm talking about, as opposed to "expert theorists".

And I'm talking about inflation tax". Its concept is extremely simple - instead of printing money, giving it to people, and then collecting it for the state budget, you can simply print money directly to finance the state budget - without intermediaries in the form of a taxpayer, tax system and other fiscal services.

What will come of it? Roughly speaking, the inflation of the ruble will become a tax, which will “eat up” equally part of the financial resources of all holders of ruble money and those who have certain resources (property), whose value is denominated in rubles.

At the same time, this tax completely equalizes the poor and the rich before the tax system, since it takes away from everyone a certain percentage of their wealth. For example, if you have 100 million rubles, and the inflation tax is 10%, then you will lose exactly these 10% - 10 million rubles. And at the same time, if you have 100 rubles, then you will lose the same 10% - 10 rubles. The perfect equalizer!

Benefits of an inflation tax:

1. Simplicity collection. The tax office and everything connected with it becomes unnecessary. Because taxes do not need to be collected!

2. Disappearance of tax offenses! How to break something that doesn't exist?

3. inflation fee will absorb direct and indirect taxes in terms of their merits. This means that it will stimulate economic development and at the same time equalizes poor and rich.

Of course, this tax has its drawbacks, or rather two drawbacks:

It can be bypassed by transferring money to another currency. But this is offset by the introduction of a commission on transactions in foreign currencies.
Reflection of the rich. This tax is unprofitable for them, because they will oppose its introduction in every possible way. That is why it is still not used in any country, although this concept was developed a long time ago.

Apology (not Socrates)

So, following the precept of Socrates, we have studied direct and indirect taxes, giving definitions to the main terms related to the taxation system, and grouping its components into separate groups. All this made it possible to understand how things stand with this issue in Russia, and where it needs to move on. Therefore, we have fully understood this issue.