Taxes are the main source of financing the needs of the state. Their effective collection largely determines the stability of the country's economic system. The taxation policy of the state includes the development, firstly, of taxes, for certain entities of economic activity, and secondly, the determination of the rates at which they should be levied. The solution of both the first and second tasks is equally important from the point of view of building a stable tax system in the state. We will study on the basis of what principles certain taxes and fees can be applied. What concepts can underlie their definition?
What is the tax rate?
Before considering these or other types tax rates it will be useful to examine the essence of the term in question. What common expert theories deserve special attention in this case?
In accordance with the popular viewpoint among Russian lawyers, the tax rate should be understood as the size of the corresponding fee that falls on one or another taxation unit. As a rule, the indicator in question is expressed as a percentage. Rates for certain taxes can be fixed both in the singular and in the form of a list, individual items of which are applied in a particular situation. The approval of tax rates is one of the key instruments of state regulation of the national economy.
Bid Classification
These or other types of tax rates can be determined on the basis of a variety of grounds for their classification. So, the approach is widespread, according to which the indicators in question can be presented in the following categories:
- equal tax rates;
- identical or solid indicators;
- interest or equity rates.
Consider this classification in more detail.
Equal bets
Equal rates assume that each taxpayer will pay the same amount of tax to the budget as another, belonging to the same category of legal entities. An example of such a rate can be an indicator, which is included in the structure of the formula fixed payment IP to state funds. All Russian individual entrepreneurs must make the same contributions to the budget - regardless of their income.
Firm rates
The next type of bets are those that are classified as solid under the concept under consideration. Their main difference from the first - the value of the relevant indicators may, one way or another, depend on the size of the tax base. For example, the transport is paid exactly on the basis of fixed rates. But the actual amount of payments to the budget is determined on the basis of indicators of the corresponding asset - car capacity in l. with. It can be noted that solid rates occupy an intermediate position between equal and interest rates. We study the essence of the second in more detail.
Interest rates
The application of interest tax rates involves the accrual of a fee in proportion to the size of the tax base. For example - if we are talking about the salary of a citizen, then personal income tax in the amount of 13% is charged on it in correlation with the actual amount of the corresponding compensation. The main difference between interest rates and solid ones is mainly in the application of a disproportionate correlation between the actual value of the tax and the size of the base. For example, with a salary of 10,000 rubles. a person must pay personal income tax in the amount of 13%, that is, 1300 rubles. With 15,000 rubles, he will also pay 13%, that is, 1950 rubles.In turn, the transport tax from a passenger car with a capacity of 100 liters. with. amounting to 1,500 rubles, based on the current formulas approved by law, while with a machine capacity of 150 liters. pp., the collection will be 3,000 rubles - twice as much, although the figures in liters. with. vary in different proportions.
The types of tax rates may also be predetermined by other grounds for their classification. So, the approach is widespread, according to which the relevant indicators are divided into proportional, progressive, and also regressive. We study the features of this concept in more detail.
Proportional Rates
These types of tax rates, in principle, correspond to interest rates - which we examined above. Their main symptom is the fixedness of the corresponding percentage. In the case of personal income tax, a person pays 13% of the salary, regardless of its size. Examples of other proportional rates are property tax, income tax, and VAT.
It can be noted that in Russia the types of personal income tax rates are different for residents of the Russian Federation, as well as for those citizens who live abroad most of the time. Residents pay personal income tax at a rate of 13%. Those citizens who mainly live abroad pay a corresponding fee at a rate of 30%. It can be noted that the fact of having a Russian passport does not affect the receipt by a taxpayer of a status. Even if a person is a citizen of Russia, but constantly lives abroad, he will pay taxes at a rate of 30%. In turn, foreigners, mainly living in the Russian Federation, will give the state 13% of their income.
Rates and deductions
It is noteworthy that the state can apply rates similar to tax when calculating deductions - those payments, which, in turn, should be transferred not to the budget, but from it - to citizens and organizations. This work in the Russian Federation is carried out, in particular, by the Federal Tax Service.
For example, with regard to personal income tax deductions, the corresponding rate is 13%, but it applies to citizen expenses recognized as the basis for the corresponding payments. This may be the costs associated with the acquisition of housing - for property deduction, with the payment of studies - for social compensation. The use of the preferences in question may imply a number of restrictions on the size of payments, based on the maximum amount of expenses that is established by law. There are also deductions for businesses, for example, for VAT.
Progressive rates
This variety of indicators suggests that the amount of actual payments to the budget increases simultaneously with the growth of the tax base. Thus, if a person earns more, his obligations to the state also increase. This taxation scheme is common in Western countries. However, these types of tax rates in the Russian Federation can also be used. Above, we examined the features of calculating the transport toll and made sure that the payment burden on car owners increases as the vehicle’s power indicators increase in l. with.
Progressive tax can be calculated in two ways. The first assumes that the rate increases in correlation with the entire tax base - as is the case with the calculation of transport tax. The second way to determine the actual size of payments to the budget suggests that the rate will increase in correlation with any part of the tax base.
Regression rates
Regular types of tax rates are very common in world practice. In turn, they suggest a decrease in the payment burden to the budget, expressed as a percentage, subject to an increase in the tax base. As a practical example of such a scheme for calculating tax liabilities, one can cite the determination of the size of the state duty when filing an application with the arbitration court.
Types of taxes, tax rates can be determined on the basis of a variety of methodologies. Consider examples of other popular concepts.
Marginal rates
So, researchers identify marginal rates. These indicators are recorded in legal acts through which the state introduces a particular tax. As a rule, appropriate rates are applied in certain tax categories or in separate components of income. As a rule, it is used for tax purposes for specific types of revenue, for example, income from securities sales transactions.
Actual and economic rates
Another type of tax rate allocated by experts is actual. Assume the calculation of the ratio of the paid fee to the tax base. There are also economic rates. They suggest calculating the ratio of the fee paid to the income received by the taxpayer.
Relative and absolute rates
Types of taxes, tax rates can be classified based on the classification of the latter as absolute or relative. Let's consider this aspect in more detail. Absolute rates, in principle, correspond to solid ones - those that we examined above along with equal and interest rates. In turn use relative indicators involves the calculation of tax based on the ratio of the rate to the unit of taxation.
Within this category, researchers distinguish:
- interest rates - corresponding to what we examined above;
- multiple - involving the correlation of the value of the fee and the unit of taxation, based on values that are multiples of the established indicator;
- cash rates - establishing the actual payment in the amount of a specific amount that correlates with the size of the tax base or its part.
These are the main forms and types of tax rates used in Russian and world practice. Their application may depend on the specifics of a particular subject of taxation, as well as priorities in public policy.
Note that the main types of tax rates considered by us can also be combined with each other. In this case, they will be called combined. In some cases, the state can adjust the provisions of the law governing the use of certain indicators. Various types of payments calculated in a fixed formula may be established, or certain types of taxes in percentage. Rates are regulated, based on the current economic problems of the state.
Rates and legislation
In some cases, relevant indicators can be recorded at the level of legislation of individual constituent entities of the Russian Federation. The main source of law in which tax rates are fixed is the Tax Code of the Russian Federation. Regional and municipal regulations establishing appropriate indicators should not contradict the provisions of the Tax Code. In some cases, the state policy regarding regulation of the application of tax rates can be conservative enough, in others it can be characterized by introducing innovations into the relevant regulatory acts on a regular basis.
Summary
So, we examined the concept and types of tax rates. What conclusions can we draw by studying the specifics of the relevant indicators? First of all, a variety of approaches to determining bids can be noted.
What could be a factor in the choice by the state of specific indicators for the efficient organization of taxation? The use of certain rates is most often determined by the following main factors:
- the level of development of private entrepreneurial initiative in the state;
- the degree of centralization of the economic model;
- political factors - correlating, for example, with agreements with other states on the application of common approaches to taxation;
- level of economic development of the national economy as a whole.
The use of certain tax rates can be predetermined by the specifics of a particular industry, the characteristics of the economic activities of certain business entities.
