Among the mechanisms of state regulation of a market economy, a special place is occupied by forms and methods of taxation. Within the framework of a developing economic sector, they act as instruments for influencing negative phenomena arising in the process of commodity circulation. Let us consider the main taxation methods. 
General information
The effectiveness of economic decisions will largely depend on how well-functioning the functioning of the tax system is. It acts as a mandatory element of management since the formation of statehood. Its change and improvement is always accompanied by the adjustment of the tax system. These revenues are considered in modern society one of the main sources of state revenue.
Methods and methods of taxation
In practice, several options are used to form a system of mandatory payments. The most common taxation methods are:
- Equal.
- Proportional.
- Progressive.
- Regressive.
The first is considered the simplest and most convenient. Other taxation methods require more complex calculations.
Fixed amount
The equal taxation method involves establishing a fixed fee at a single rate for payers. In this case, there is no relationship between tariffs and the base. This option was used at various stages of state development in the form of emergency or targeted fees. He thus supplemented other taxation methods. The establishment of a fixed amount does not imply accounting for either the property status or the amount of income of the payer. An example is the poll tax, which is considered one of the earliest taxes. With equal taxation, the poor have the same tax burden as the rich. If the amount of deduction is 1000 rubles, then upon receipt of an annual income of 10 thousand rubles. the withdrawal will be 10% (10 000/1000), and if 100 thousand, then 1% (100 000/1000). 
Proportional system
It involves the establishment of fixed rates in percent or shares for each payer. Thus, the tax increases in proportion to the growth of the taxable base. For more than 200 years, the principle of justice has been the main criterion for constructing a mandatory budgetary deduction scheme. As A. Smith noted, citizens of the state should participate in the maintenance of power, that is, according to their income, in their strengths, abilities and capabilities. He believed that this principle is implemented precisely in a proportional system.
It was finally consolidated after the French Revolution. This system was based on the idea of equality proclaimed at that time. Solvency was determined in accordance with the income of citizens. In domestic practice, most taxes are established by the proportional method. For example, there are 3 rates for VAT - 0%, 10% and 18%. Moreover, not one of them depends on the base. Since 2001, personal income tax has been levied on citizens at a rate of 13%.
Progressive system
It includes methods of taxation of profit, in which the rate increases along with an increase in the base. Today, the choice of this system is mainly based on the concept of "discretionary income." It represents a profit that is used at its discretion. In theory, discretionary income is the difference between total revenues and the funds spent on meeting vital, immediate needs.
Thus, it is he, and not the total profit, that is the criterion for determining solvency.With an increase in income, the share of costs for vital products (food, clothing, other basic necessities, transportation, and so on) decreases. At the same time, the size of discretionary income is growing. Proportional methods of taxation of total income - less affluent payers carry a heavier burden. This is due to the fact that their share of available funds is less, and the amount of deductions from them, respectively, is greater. In this regard, it is necessary to divide the tax in accordance with the needs of the person.
Despite the fact that different payers make different deductions, the principles of justice and equality will be maintained. In other words, entities with high solvency must bear a greater burden than those with less discretionary income.
Simple types of progression
The following taxation methods are available:
- Simple bitwise. It involves the division into steps (categories). A fixed amount is set for each level. For example, 1 category - from 1 to 1000 rubles, 2 - from 1001 to 5000, 3 - from 5001 to 10 thousand, 4 - from 10 001 to 15 thousand, and so on. For each of them a fixed amount of deduction is established. For example, for 1 - 1 RUB., 2 - 100 RUB., 3 - 500 RUB. and so on. This method of taxation of an enterprise or individual is distinguished by ease of calculation. That is, it is enough to determine the category here to get the necessary amount of deductions. The disadvantage of the system is that the wider the limits of the ranks, the more uneven will be the taxation of persons who receive income adjacent to different borders. At the same time, marginally different profits related to different levels will have a significant difference in taxation. Today, this system is practically not used, since in the process of its construction it is impossible to ensure progressiveness within the ranks. The wider their borders, the less fair taxation will be, since the principle of equality is violated.
- Simple relative. Within the framework of this method, fixed proportional (both interest and solid) rates and categories are established. Tariffs apply to the entire amount of the base for each level. Rates increase with the transition from the lowest to the highest rank. Double taxation methods are used when calculating the transportation fee. According to Art. 361 NK with a bus motor power of up to 200 liters. with. deduction is carried out at a rate of 10 rubles. with each horsepower, with a power of more than 200 liters. with. - 20 rub. Owner of a vehicle with a 200 liter engine with. thus pays 2000 rubles., and with 201 liters. with. - 4020 rub. The increased rate is applied to the entire increased base, and not to its separate part. With a simple relative taxation method, the amount of deduction increases proportionally. At the same time, a disadvantage characteristic of the bitwise system, expressed in the sharpness of the transition, remains. In the above example, when the base is increased by 0.5%, the tax size increased 2.01 times. In practice, there are cases when a payer with a high income after making a mandatory deduction has less funds left than a person with a low solvency.
Difficult progression
It is also called the cascade system, or terracing. Complex progression provides greater smoothness of calculus. It depends on the number of digits and the gradual increase in the rate. A vivid example is the scale of taxation, valid until 2001, on income tax for individuals. The entire value of the total income of citizens was divided into 3 parts:
- Up to 50 thousand rubles. It is taxed at 12%.
- From 50 001 to 150 thousand rubles. For her, a rate of 20% was provided.
- More than 150 thousand rubles. She was taxed 30%.
In modern practice, such a scheme is not used.
Hidden progression
In some cases, unequal amounts are set for incomes that belong to different categories: for low profits - large, for high - smaller.In this case, the change in base will be disproportionate. Accordingly, the tax itself will change in the same way. Progression can be achieved by providing categories of people with low solvency benefits, various deductions from the base, or, conversely, by introducing additional fees.
Regression system
It represents an independent direction taxation. Regressive the system can be considered as progressive, but in which a negative coefficient is provided. With this scheme, the rate does not increase with increasing base, but decreases. In modern practice, such a system is used very rarely. Of fundamental importance is the establishment of a single procedure for calculating the base for all payer-employers. It acts as the total amount of income, including payments, remuneration and other income to employees. The reduction in tax amounts calculated on the basis of expenditures on salaries stipulated by the Tax Code is aimed at stimulating the legalization of the actual costs of organizations for the remuneration of employees and, on this basis, expanding the taxable base for personal income tax.
