“There is nothing inevitable in life except death and taxes” (Benjamin Franklin). Sad, but very vital. Indeed, every socially and economically active person who receives a salary, profits from doing business, acquires any goods and services, is obliged to share part of his financial good with the state. Forced funds taken by state authorities from legal entities and individuals comprise the bulk of the state’s revenues, which are subsequently used to cover expenses related to the implementation of policies in various areas: economic, social, demographic, etc.
We use various benefits and services that are paid at the expense of taxes. However, this is not their only function. Thanks to the flexible tax system, the state acts on the economy in the right direction: it encourages certain types of activities, promotes the development of certain industries, affects entrepreneurial activity, the solvency of supply and demand, etc. Thus, the well-being of all depends on the effectiveness of the tax system. the state and each of its citizens individually. Today we will analyze regressive taxes, their role and the advisability of levying in highly differentiated conditions. population income country.
Existing tax systems
Different types of taxation are due to its two main principles: efficiency and fairness (people with different incomes do not have to pay equal taxes). Depending on how the tax rate on income is established, the following taxes are distinguished: progressive, regressive, proportional. 
Let's see how they differ.
Proportional Taxes
In case if tax rate does not change depending on the size of the tax base, we are talking about a proportional system (tax is directly proportional to income). In our country, this method is used in calculating a huge number of payments: direct (except for income) and almost all indirect taxes are proportional. To the greatest extent, this approach hits the pockets of average citizens and puts a significant burden on free income.
Progressive taxes
In the case of a progressive system, the one who earns more earns more. Very simple and straightforward approach. An example is income tax. The use of this method when collecting payments in favor of the state allows you to effectively redistribute income, but not always. Often, such a settlement system contributes to active tax evasion (concealment of real profits).
Regressive taxation
Regressive taxes at first glance may seem counterintuitive, since the rate in this case decreases as the tax base grows and increases when it decreases, but this is not so. This approach is often the most effective in order to stimulate the declaration of real profit or earnings.
In regressive taxation, revenues are usually divided into parts. Each of these parts is taxed at a certain rate: a reduced percentage is valid only for that part of the income that exceeds the specified one. For example, such a scheme is applied when paying to the Pension Fund: up to a certain amount, the rate is one (22%), everything that is above is taxed at a rate of 10%.
In its work, the state applies various types of taxes (regressive, progressive, proportional) for more flexible regulation of the economy and ensuring the most efficient receipt of payments to the budget. This approach is justified, although it is not always fair (optimal) for different categories of the population.
Regressive taxes in the Russian Federation
In the modern world economy, this tax calculation scheme is quite rare. To date, there are practically no regressive taxes in explicit form, that is, direct. However, all indirect taxes can be attributed to them, and the higher the rate, the more they are regressive. A vivid example is excise taxes, duties, and VAT.
The regressive system in the Russian Federation since 2001 is used for calculating single social tax. The use of this method has a specific purpose: to remove from the shadows of wages in envelopes (gray income) by lowering tax rates as the costs associated with the wage fund increase.
Regressive Tax Payment System: Examples
How does a regressive tax payment scheme work? Let's look at the example of cigarettes. If a pack of cigarettes is installed excise tax in the amount of 15 rubles, then for a buyer who has an income of 10,000 rubles, his share in the budget will be greater than for someone who earns 25,000 rubles (0.15 and 0.06).
Turnover tax from an economic point of view is also a regressive tax. Example: suppose two families buy the same washing machines at a cost of 12,000 rubles and a tax rate of 18%. A family with low incomes (30,000 rubles) will pay the same 2,160 rubles of sales tax as a family with high incomes (70,000 rubles). However, the share of payment in the budget in the first case will be much higher: 7.2 versus 3.09. Thus, buyers who earn more pay ultimately a lower percentage than less affluent citizens.
Regressive tax system: good or bad?
Russian law does not explicitly state the use of a regressive tax payment scheme. Many people evaluate this system as unfair, however, if we turn to international experience, we can find a number of positive aspects that were facilitated by regressive taxes.
It is this approach that in a number of countries provides the most comprehensive tax collection. Citizens with high earnings are more likely to disclose their income if they are confident that a substantial part of their money will not be withdrawn in favor of the state. A competent decrease in the interest rate as the tax base grows helps to attract a significant amount of cash resources to the budget. The actual amount of payments to the high-income part of the population will still be greater than that of low-income citizens. In the case of progressive or proportional taxation this volume may be several times lower (concealment of real income).
Moreover, regressive taxes are a heavier burden for low-income citizens than for the rich. This also applies to indirect taxes, the payment of which falls directly on the end consumer (the carrier of the tax burden). So, if we consider the economic rate, and not the nominal one, then VAT is a large share of the earnings of those who are poorer.
Conclusion
At present, the tax system in our country is far from perfect. The big question remains the effectiveness of the application of various tax rates. Russia has a very large share of indirect, indirect taxes, which place a heavy burden on the largest part of the country's population - the middle class. Ultimately, these are the same regressive taxes, whose share in the income of low-income citizens is high. At the same time, there is another, no less important problem associated with concealing a substantial part of the profit in the declaration of income. In such a situation, applying a regressive income tax rate can be a very effective solution.This approach will show profit in full, because as it grows, the tax rate decreases. Of course, here, too, there are a number of nuances, and also requires increased control by the tax authorities.
