Tax law is an essential element in the economic policy of the Russian Federation. In this article, the concept, features and types of tax legal relations will be analyzed.
About tax
To begin with, it is worth paying attention to the very concept of "tax". According to article 8 of the Russian Tax Code, a tax is understood to mean a payment levied by the state that is individual, gratuitous and mandatory. A tax is an alienation of a part of a certain amount of money determined by law. These funds come either to the relevant state bodies, or to the local government.
There are also insurance premiums. According to the law, these are mandatory pension payments. Such payments are associated with disability, the concept of maternity, compulsory health insurance, etc.
What relations are regulated by the Tax Code of the Russian Federation (Tax Code)? Article 2 refers to the regulation of power relations for the formation, introduction and further collection of fees, contributions and taxes. The normative act establishes the concept, types and structure of tax legal relations. All this will be described later.
About the signs of tax legal relations
Like any other socially oriented phenomenon, tax policy has a number of interesting features. This is what legal experts point out:
- legal relations of a tax nature are, in most cases, monetary in nature;
- tax policy is always imperative, that is, it is built strictly according to a vertical hierarchy and is based on strict principles of subordination;
- tax policy is formed in the process of carrying out special tax activities, which is aimed at folding, distribution and efficient use of received financial resources that come into the budget "from the pocket" of legal entities and individuals;
- both the formation and use, and the termination of various types of tax legal relations must strictly comply with Russian regulations;
- the state as an imperious system is an obligatory side of tax legal relations, which indicates the imperative and imperious public character of the entire system under consideration.
Next, we will talk about specific types of tax relations, built and enshrined in modern legal literature.
Tax classification
The classification includes the concept, features and types of tax relations. All this is classified immediately into several groups that were developed by different legal experts. At the same time, all scientists divide the legal relationship of a tax nature into protective and regulatory. Regulatory relationships can establish or levy fees and taxes. Relationships of a protective nature, no matter how difficult it is to guess, are needed to control the high-quality fulfillment by citizens of their tax duties.
According to another classification, the types of tax relations are divided into the following groups:
- Material and procedural. In the first case, it is about the calculation and payment of fees and taxes, and in the second - about the procedure for assigning payments, tax audits, prosecution, etc.
- Absolute and relative. If only one party is defined in absolute relations, then all rights and obligations of both taxpayers and taxpayers are clearly spelled out in relative relations.
There is also a territorial classification. It will be described in more detail below.
On federal taxation
According to article 12 of the normative act under consideration, federal fees and taxes recognize payments that are established for payment throughout Russia. This includes a considerable amount of payments. In particular, it is worth highlighting:
- water tax;
- state duties;
- value added tax payments;
- excise taxes and taxes on individuals;
- tax payments for the extraction, study and use of minerals and various kinds of minerals;
- profit payments of large organizations;
- excise taxes and value added taxes;
- all types of taxes on individuals, that is, on ordinary citizens;
- payments for the use of biological resources and objects of the animal world.
Thus, the concept and types of tax relations of a federal type are enshrined in law - both in the Federal Law under consideration and in Article 71 of the Russian Constitution.
About regional taxes
The concept, types and structure of tax legal relations of a regional nature are enshrined in article 14 of the normative act under consideration. According to the law, tax payments in entities are subject to payment in the territories of the respective regions of the Russian Federation. Such taxes are formed and introduced in strict accordance with the basic law of the state and the decisions of specific subjects of Russia.
What exactly is included in the regional tax system? Three main groups are worth highlighting here:
- Transport tax. According to article 357 of the Tax Code of the Russian Federation, in this case, all users of vehicles, both individual and route, are recognized as taxpayers.
- Gambling business. The objects of taxation here are gambling tables and slot machines, betting points, bookmakers, etc. Persons who pay taxes in this area are the owners of the gambling business.
- Organizational property. According to article 374 of the Tax Code of the Russian Federation, the objects in the represented group are all types of movable and immovable property - except for land plots, cultural objects and some other elements.
Cancellation of a particular regional tax is possible only by decision of the relevant entity.
About local taxes
The last group in the territorial classification of types and signs of tax legal relations are payments of a local nature. Here we are talking about the territories of specific municipalities, that is, about urban districts and settlements. According to article 15 of the Tax Code of the Russian Federation, three main groups belong to local taxation:
- Trading fee. The objects of this group are, no matter how hard to guess, trade organizations in the form of individual entrepreneurs or legal entities. This is the sale of a stationary or non-stationary network, the sale of goods from a warehouse, trading organizations without warehouses, etc.
- Land fees. Article 389 of the Tax Code of the Russian Federation refers to the land plots of Russian cities. The plots, cultural objects and lands removed from circulation from the forest fund are not included in the represented group.
- Property of citizens. The objects here are residential buildings, apartments or rooms, garages or parking spaces, real estate complexes, construction in progress, other buildings and structures.
For all tax groups represented, the state may introduce special tax regimes. They will be described later.
About special tax regimes
Article 18 of the Tax Code deals with the so-called tax regimes. According to the law, these are special phenomena that provide for a special procedure for determining the elements of taxation, and in some cases completely exempt from the obligation to pay taxes and fees. Here are the modes indicated by the normative act:
- Simplified tax collection scheme.According to article 346.11, a similar system is applied to entrepreneurs working individually. A simplified scheme involves exemption from income payments.
- A special system for manufacturers in the field of agriculture.
- Taxation on product sharing.
- Replacing the single tax with the imputed for certain types of production, etc.
Specialists in the field of legal methodology classify special tax regimes as types of tax relations.
On the types of subjects of tax legal relations
The main subject of tax law is, of course, the taxpayer himself. This is an individual whose duties include the timely payment of fees, contributions and taxes themselves.
The second entity in the system is the tax authority. In accordance with Article 30 of the Tax Code of the Russian Federation, such a body is called a single centralized system that exercises control and oversight functions for the timeliness and completeness of payments. Tax authorities have the right to conduct tax audits, require timely payments from payers and, in some cases, seize documentation.
Thus, the concept and types of subjects of tax legal relations are enshrined in law, and can not be subject to any changes other than in accordance with Russian regulations.
About objects of tax legal relations
Article 38 of the Tax Code enshrines the main objects of tax law. It is immediately worth noting that the object is the very concept of the sale of goods or services. It can also be realizable property, expense or income, value of goods or services, etc.
If we are talking about a specific tax, then it must be present and an independent object (or a number of objects). It is also worth noting that the totality of some objects of civil rights can also be called property.
About types of tax offenses
Violations of legal relations form a separate group, which is also enshrined in law. What is a tax law offense? According to Article 106 of the Tax Code of the Russian Federation, this is a guilty, unlawful act of a taxpayer or tax authority, for which the law establishes liability. The following groups of tax violations of law can be distinguished:
- violation of tax registration procedures;
- evasion of registration;
- failure to submit a special tax return;
- tax evasion, etc.
Sanctions for such offenses are established by the Administrative and Criminal Codes, depending on the gravity of the act.