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Share capital authorized. Joint stock company and share capital. Reflection of business transactions

The existence of the tax system is not accidental. It performs specific important functions that allow precise implementation of public policy.

What is the meaning of taxes

In order to act effectively in the interests of society, the state develops and implements various policy areas: environmental, social, demographic, economic, etc. In turn, thanks to tax contributions, the formation of financial resources countries that are accumulated in the state budget, as well as in off-budget funds. Therefore, the essence and functions of taxes will always be a hot topic.

The current taxation is based on 15 social laws, as well as the law on the budget and the tax code.

The taxes themselves are nothing more than payments and fees that the state collects from legal entities and individuals to budgets and extra-budgetary funds according to the rate fixed by law. Taxes can also be defined as a flexible tool for influencing an economy that is in constant motion. It is with the help of the taxation system that it becomes possible to effectively deter and encourage certain types of activities.

The functions of taxes and fees make it possible to adjust the development of various industries, to bring effective demand into balance, to have a competent influence on economic activity entrepreneurs and regulate the amount of money in circulation.

What does the Russian tax system look like?

Taxation in Russia can be displayed using the following structure:

earmarked contributions to 15 off-budget state funds;
tax control and tax calculation methods;
a set of fees, duties, taxes and other payments that are levied on the territory of the country in the manner prescribed by law;
authorities' competence state power in the field of tax regulation and ways of their interaction.

Principles of system formation

When the formation of the tax system takes place, certain principles are used as a basis and guideline:

Taxes are separated by levels of withdrawal.
Mandatory presence of a mechanism that will block the possibility of double taxation.
A competent combination of flexibility and stability of the tax system, necessary to ensure the observance of the economic interests of the participants social production. At the same time, there should be stability in the rules for the implementation of taxes. We are talking about rates, elements and types of the system, which are extremely rarely adjusted when economic conditions change.

Studying the functions of the tax system, it is worth noting such a principle of its formation as a single level of rates for all enterprises. If various organizations equal incomes are fixed under the same conditions of their receipt, then they should be subject to the same taxes.
The structure of the taxation system should be comprehensive and combine different kinds fees and payments.
AT without fail in the process of forming a taxation system, such principles as convenience of form, economy, uniformity, accuracy and absence of excessive pressure should be implemented.
The single tax rate should be supplemented by a competent system of benefits that have a target and targeted nature associated with the protection environment, stimulation of scientific and technological progress and the social sphere.

If we evaluate taxes by the method of collection, they can be divided into indirect and direct.

Indirect ones are established in the form of surcharges to the price of tariffs for services (customs duties, excises, VAT) or prices for goods. The functions of taxes of this type are reduced to stimulating enterprises, withholding the amount of tax from other payers, and subsequently handing over these funds to the financial department.

Direct taxes are imposed directly on the property and income of payers. The object of the tax can be the income of subjects (interest, wages, profits) and the value of property (fixed assets, land, etc.).

Social function of taxes

In this case, it makes sense to talk about such a problem as distribution. This direction of influence expresses the socio-economic essence of the taxation system, which acts as a distributive tool that allows solving a number of urgent problems that are outside the scope of market self-regulation.

It is the functions of the tax system that are the means of solving such problems. Their influence makes it possible to redistribute the social product among various categories of the population. At the same time, an important goal is achieved - stability is maintained and social inequality in society is reduced.

The consequences of the impact of the tax system are worth considering in more detail:

The share of indirect taxation is increasing. In other words, there is a greater taxation of those categories of subjects that have a significant amount of consumption.
Cumulative and compensatory social payments are used (in the Russian Federation this is UST), which allow shifting the burden of paying tax on the employer.
The functions of federal taxes also mean the use of a progressive taxation scale for income that falls into the personal category. This means that a progression is being implemented by type: more income - higher tax.
Non-taxable minimums, oriented benefits, various deductions, reduction tax rate and tax exemption. An example is the exemption from taxation of essential goods (sometimes there is a reduction in the rate).
The use of increased duties and excises on luxury goods and non-essential goods.

The implementation of the distributive function can also take place through individual gratuitousness of taxes. This means that the low-income segments of the population pay at minimum rates or are completely exempt from tax, and for legal grounds. Moreover, such citizens have access to a tangible amount of services funded by the state (education, social protection, healthcare). Moreover, this financing comes from those tax deductions that are made by more affluent subjects and various organizations.

Fiscal function of taxes

This function can be defined as the main one, since it reflects the very essence and mission of taxation. We are talking about the withdrawal of part of the income of citizens and companies in favor of the state budget. The purpose of such fees is extremely logical - the formation of a material basis that will allow the state to fulfill its functional duties.

The fiscal function can be traced in any system of taxes. Moreover, it will always be relevant, because with the growing positions of the state in the social, economic, law enforcement and other areas, there is an increase in costs. This, in turn, means that the share of the social product that is redistributed through the tax system increases.

According to the traditional view, the fiscal function of taxes is considered to be the key one, and all other areas are derived from it. But, of course, it will not be possible to build a successful state policy on one fiscal factor, so an integrated approach is needed.

Regulatory influence

In this case, we are talking about such an aspect of the system as economic function taxes. Its main goal is to implement the tax policy of the state through the use of various mechanisms. In turn, this direction of state influence can be divided into reproductive, stimulating and discouraging subfunctions of the taxation system.

Speaking of the stimulating subfunction, it is worth understanding a number of measures aimed at supporting the development of certain economic processes. The implementation of such a strategy takes place with the help of a system of exemptions and benefits. At the moment, the taxation system makes it possible to use a wide range of tax incentives for enterprises of the disabled, companies operating in the agricultural sector, and those organizations that invest in charity and production.

The functions of the tax authorities, acting within the framework of the destimulating direction, are focused on the establishment of certain obstacles through the tax burden, for the development of specific economic processes. Such an impact may manifest itself in the form of a tax on the export of capital, increased customs duties, increase in tax rates, excise tax, taxation of property, etc.

As for the reproductive direction, the regulatory function of taxes in this case is focused on the accumulation of funds in order to restore resources that are actively exploited. The tools that make it possible to implement this sub-function are payments for water, deductions for the reproduction of the mineral resource base, etc.

It should be noted that the influence of the stimulating subfunction cannot be called significant, it is rather indirect. But in the case of a disincentive effect, the regulatory function of taxes has a radical impact. But with such a strategy, it is important to correctly calculate the tax burden, otherwise, production efficiency will decrease significantly, and there will be an outflow of investments due to high rates.

control function

This system of measures of influence is focused on ensuring control by the state over the financial and economic activities of citizens and various organizations. The legitimacy of sources of income and the direction of spending the funds received also come into focus when implementing this function of the tax authorities.

The very essence of such control can be described as follows: conformity assessment is carried out tax revenue and obligations. In other words, the completeness and timeliness of the fulfillment of their obligations by the taxpayer is checked.

The function of taxes is important in the framework of control, since it prevents the occurrence of the fact of non-payment and slows down the development of the shadow sector of the economy. Moreover, the impact of this particular function has a tangible positive impact on increasing the level of efficiency in the implementation of other areas of the tax system, and the fiscal one in the first place.

This function controls financial flows, the need for reforms in the budget and tax system is determined.

Types of taxes by subject and principle of intended use

Certain taxes may have different effects on groups of economic agents. Moreover, if we define them by subject, we can distinguish two groups: local and central.

Concerning Russian Federation, then a three-level taxation system is relevant for it:

federal taxes. They are set by the government. Transfers are made directly to the federal budget.
Regional taxes that are within the competence of the subjects of the federation.
Local. They are installed and assembled by local authorities.

If we consider the functions of taxes through the prism of intended use, then we can distinguish such types of taxation as marked and non-marked. Labeling should be understood as the process of linking a tax with a specific direction of spending funds. At the same time, marked taxes are taxes that are focused on the use of the funds received exclusively for the purposes for which they were originally intended. As an example, we can cite payments to the Compulsory Medical Insurance Fund or to the Pension Fund.

Those taxes that do not imply an exact intended use are classified as unmarked. The advantage of this group lies in their ability to provide a flexible budget policy: the funds received as a result of taxation can be spent in those directions that the state body deems relevant.

The system of tax functions implies the division of taxation according to the nature of the withholding:

progressive (as income increases, the share of the tax also increases);
proportional (in this case, there is no change in the tax share, even if there is an increase in income);
regressive (the tax rate decreases when the level of profit falls).

Key Species

The system of tax functions is effective when the types of fees are correctly distributed in the state. For example, in Russia, the key instrument for regulating the state budget is the corporate income tax, which belongs to the federal group. At the same time, part of the funds received through these deductions is transferred to the budgets of the Russian regions.

Foreign and local legal entities, as well as their branches, may act as payers of income tax. Income received through the sale of fixed assets, products and services is subject to taxation. Income from non-operating transactions is also taken into account.

With regard to income from activities such as securities transactions, gambling and intermediary services, income in this case is separated from gross profit and taxed at a different rate.

Studying the functions of taxes, as well as the types of taxation, it is worth paying attention to VAT (value added tax). This is an indirect taxation scheme for goods and services. At the same time, it has an output tax (charged on its own turnover) and an input tax (paid by suppliers).

It is important to note that the taxable turnover includes virtually everything: financial aid from other organizations, the cost of services, works, products sold, export advances, barter transactions, enterprise losses, interest received from the collection of penalties and fines, and even interest on money provided on credit.

At the same time, the state established a list of turnovers that are not taxable. In this case, the functions of taxes have a supporting effect on the activities of medical and industrial workshops at neuropsychiatric and psychiatric institutions, as well as public organizations disabled people. This means that the products or services produced by such workshops are not subject to value added tax.

There are also excises, which are indirect taxes. They are included in the price of the item. This type of tax is relevant for products such as natural wine, champagne, cognac, alcoholic beverages and various alcoholic beverages, as well as jewelry, tobacco products, gasoline and cars. In this case, the rates remain the same throughout the territory of the Russian Federation.

As an object of taxation, fixed assets, stocks, costs, intangible assets that are on the company's balance sheet can be determined.

conclusions

The final thought can be formulated as follows: the tax system, the functions of taxes and their essence are aimed at the competent implementation of state policy, the consequence of which is the stimulation of production and the regulation of economic processes.

The essence and inner content of taxes will be in their functions, in the “work” that they perform. Distinguish following features taxes (Fig. 3.2):

fiscal;
regulatory;
social:
control.

Fiscal function of taxes

fiscal function stems from the very nature of taxes. It is worth noting that it is characteristic of all states in all periods of their existence and development. With the help of this function, in practice, state financial resources are formed and material conditions are created for the functioning of the state.
It should be noted that the main task of performing the fiscal function is to ensure a stable revenue base for budgets of all levels. The fiscal function, therefore, will be a broader concept than the function of ensuring the participation of the population in the formation of a fund for financing national needs.

Figure No. 3.2. Tax functions

Do not forget that it will be important to say that in many developed countries the tax burden on individuals is indeed higher than on legal entities, since such a construction of the tax system is a stronger incentive for economic development. Reducing the tax burden on legal entities contributes to an increase in their number and growth in production, which ensures an increase in the number of employees.

At the same time, the implementation of the fiscal function of taxes has objective and subjective limitations. With insufficient tax revenues and the impossibility of reducing government spending, one has to resort to finding other forms of income. First of all, ϶ᴛᴏ appeal to internal and external state, regional, local loans. The placement of loans leads to the formation of public debt.

At the same time, servicing the public debt at the expense of the budget will require an increase in taxes in the future (increase in tax rates, introduction of new taxes). At the same time, an increase in the tax burden may again face insurmountable restrictions, cause increased dissatisfaction among taxpayers and a decline in production, which will prompt the placement of new loans. There will be a danger of becoming financial pyramid, which means financial ruin. Domestic experience ϶ᴛᴏ vividly confirmed: the excessive scale of issuing GKOs caused a default and devaluation of the ruble in August 1998, and the financial crisis of 2009 led to a decline in production and, consequently, to a decrease in corporate income tax revenue by 45% compared to 2008 .

Based on all of the above, we come to the conclusion that the share of funds received by the budget through the implementation of the fiscal function of taxes during the recession business activity, decreases, since the amount of tax revenues to the budget directly depends on the amount of income of payers.

Regulatory function of taxes

Regulating function is of particular importance in modern conditions anti-crisis regulation, the active influence of the state on economic and social processes. This function is connected in time with the distribution of tax payments between legal and individuals, spheres and sectors of the economy, the state as a whole and its territorial entities. This feature allows you to manage income different groups population. Tax regulation is implemented through a system of benefits and a system of tax payments and fees.

The purpose of applying tax incentives is to reduce the amount of tax liabilities of the payer. Considering the dependence on which element of the tax structure the benefits are aimed at changing, they can be divided into exemptions, discounts, and a tax credit.

Withdrawals - ϶ᴛᴏ tax relief aimed at removing certain objects from taxation (for example, a non-taxable minimum) Discounts are benefits aimed at reducing the tax base. With regard to taxes on profits (income) of organizations, discounts are associated not with income, but with the taxpayer's expenses, in other words, the payer has the right to reduce the taxable profit by the amount of expenses incurred by him for purposes encouraged by the state. Tax credit - ϶ᴛᴏ benefit directed to reduce the tax rate or salary amount.

Given the dependence on the type of benefits provided, tax credits take the following forms:

reduction of the tax rate;
reduction of the salary amount (complete tax exemption for a certain period - the possibility is provided for in Article 56 of the Tax Code of the Russian Federation - is called tax holidays);
refund of previously paid tax or part thereof;
deferral and installment payment of tax, incl. investment tax credit;
offset of previously paid tax;
replacement of tax payment (part of the tax) by natural execution.

The regulatory function is aimed at regulating financial and economic activity producers of goods and services through a system of tax payments and fees accumulated by the state and intended to restore spent resources (primarily natural), as well as to expand the degree of their involvement in production in order to achieve economic growth. These deductions have a traditionally clear industry focus. To such taxes and fees, it is legitimate to include the tax on the use of subsoil, the tax on the reproduction of the mineral resource base, the fee for the right to use wildlife and aquatic biological resources, forest tax, water tax, environmental tax, property tax, road tax, transport tax, land tax.

The regulatory function of taxes will remain not only in the sphere of production, but also through the solvency of individuals - in the market of supply and demand for goods and services, in the sphere of exchange and consumption.

Social function of taxes

social function taxes is closely related to the fiscal and regulatory functions through the conditions for the collection of income and property taxes. Taxes are levied on a larger scale from the wealthy segments of the population, while a significant proportion of them should be in the form of social assistance reach the underprivileged sections of the population.

Among the specific mechanisms for implementing the social function of taxes, provided for by part two of the Tax Code of the Russian Federation, are insurance payments; in addition, in relation to the tax on personal income, lists are provided: income that is not subject to taxation; standard tax deductions; professional tax deductions. However, in Art. 224 of the Tax Code of the Russian Federation contains a list of incomes for which tax is levied at higher rates.

The value of the social function of taxes increases dramatically during economic crises, when a large part of the population needs social protection.

In practice in the Russian tax system social function taxes levied on the population is not fully implemented. This is primarily due to the imperfection of tax legislation.

Along with the main functions of taxes mentioned in the economic literature, other additional functions are also mentioned:

the function of limiting the economically unjustified growth of profits of monopoly producers in the market of goods and services, as well as socially unjustified incomes of citizens;
anti-inflationary function - limiting the growth of prices and incomes while maintaining a balance between the value of GDP and the financial resources at the disposal of the state and enterprises used for consumption and accumulation.

Control function of taxes

The control function creates the prerequisites for maintaining cost proportions in the process of formation and distribution of incomes of different economic entities. Thanks to it, the effectiveness of each tax channel and the “tax pressure” as a whole is evaluated, and there will be a need to make changes to the tax system and tax policy.

Do not forget that it will be important to say that it would be wrong to identify the control function of taxes with tax control (Article 82 of the Tax Code of the Russian Federation) carried out by tax and customs authorities, bodies of state off-budget funds. The task of these departments is to control compliance with tax laws through tax audits in different forms.

In our opinion, the fulfillment of these functions by taxes is realized in the exercise of their main functions (fiscal, regulatory, social, control) and mechanisms for their construction, the procedure for determining the object of taxation and the provision of benefits to taxpayers.

It should be noted that the theoretical definition of functions does not yet mean that the tax system adopted by law will operate in the given direction. The functional capacity of the taxation system adopted by the law of a particular country is determined not only by theory, but also by practice. The degree of practical use of the tax potential determines the role of taxes in the current economic and financial systems. Based on all of the above, we come to the conclusion that the essence of the tax is one, but the practical forms of its implementation differ depending on the specifics of the ongoing economic policy, type of state, its tasks and purposes of tax collection.

The essence and internal content of taxes are manifested in their functions, in the "work" that they perform. There are the following functions of taxes (Fig. 1):

fiscal;
regulatory;
social:
control.

Fiscal function of taxes

fiscal function stems from the very nature of taxes. It is characteristic of all states in all periods of their existence and development. With the help of the implementation of this function in practice, the material conditions for the functioning of the state are formed and created. The main task of fulfilling the fiscal function is to ensure a stable revenue base for budgets of all levels. The fiscal function, therefore, is a broader concept than the function of ensuring the participation of the population in the formation of a fund for financing national needs.

Rice. 1. Functions of taxes

It should be noted that in many developed countries the tax burden on individuals is indeed higher than on legal entities, since such a structure is a stronger incentive for economic development. Reducing the tax burden on legal entities contributes to an increase in their number and growth in production, which ensures an increase in the number of employees.

However, the implementation of the fiscal function of taxes has objective and subjective limitations. With insufficient tax revenues and the impossibility of reducing government spending, one has to resort to finding other forms of income. First of all, this is an appeal to internal and external state, regional, local loans. The placement of loans leads to the formation of public debt.

However, service at the expense of the budget will require higher taxes in the future (increase in tax rates, introduction of new taxes). At the same time, the growth of the tax burden may again face insurmountable restrictions, cause increased dissatisfaction among taxpayers and a decline in production, which will prompt the placement of new loans. There will be a danger of the formation of a financial pyramid, which means financial collapse. Domestic experience clearly confirmed this: the excessive scale of issuing GKOs caused a default and devaluation of the ruble in August 1998, and the financial crisis of 2009 led to a decline in production and, accordingly, to a decrease in corporate income tax receipts by 45% compared to 2008.

Thus, the share of funds coming to the budget through the implementation of the fiscal function of taxes during a downturn in business activity decreases, since the amount of tax receipts to the budget directly depends on the amount of income of payers.

Regulatory function of taxes

Regulating function is of particular importance in modern conditions of anti-crisis regulation, the active influence of the state on economic and social processes. This function is connected in the temporal aspect with the distribution of tax payments between legal entities and individuals, spheres and sectors of the economy, the state as a whole and its territorial entities. This function allows you to adjust the income of different groups of the population. Tax regulation is implemented through a system of benefits and a system of tax payments and fees.

The purpose of applying tax incentives is to reduce the amount of tax liabilities of the payer. Depending on the change in which element of the tax structure the benefits are aimed at, they can be divided into exemptions, discounts, and a tax credit.

Withdrawals are a tax benefit aimed at removing certain objects from taxation (for example, a non-taxable minimum). Discounts are incentives aimed at reducing the tax base. With regard to taxes on profits (income) of organizations, discounts are associated not with income, but with the taxpayer's expenses, in other words, the payer has the right to reduce the taxable profit by the amount of expenses incurred by him for purposes encouraged by the state. - This is a benefit aimed at reducing the tax rate or salary amount.

Depending on the type of relief provided, tax credits take the following forms:

reduction of the tax rate;
reduction of the salary amount (complete tax exemption for a certain period - the possibility is provided for by Article 56 of the Tax Code of the Russian Federation - is called tax holidays);
refund of previously paid tax or part thereof;
deferral and installment payment of tax, including investment tax credit;
offset of previously paid tax;
replacement of tax payment (part of the tax) by natural execution.

The regulatory function is aimed at regulating the financial and economic activities of producers of goods and services through a system of tax payments and fees accumulated by the state and intended to restore spent resources (primarily natural), as well as to expand the degree of their involvement in production in order to achieve economic growth. These deductions have, as a rule, a clear industry focus. To such taxes and fees, it is legitimate to include the tax on the use of subsoil, the tax on the reproduction of the mineral resource base, the fee for the right to use wildlife and aquatic biological resources, forest tax, water tax, environmental tax, property tax, road tax, transport tax, land tax.

The regulatory function of taxes is manifested not only in the sphere of production, but also through the solvency of individuals - in the market of supply and demand for goods and services, in the sphere of exchange and consumption.

Social function of taxes

social function taxes is closely related to the fiscal and regulatory functions through the conditions for the collection of income and property taxes. Taxes are levied on a larger scale from the wealthy segments of the population, while a significant share of them should go in the form of social assistance to the poor.

The value of the social function of taxes increases dramatically during economic crises, when a large part of the population needs social protection.

In practice, in the Russian tax system, the social function of taxes levied on the population is not fully implemented. This is primarily due to the imperfection of tax legislation.

Along with the main functions of taxes mentioned in the economic literature, other additional functions are also mentioned:

the function of limiting the economically unjustified growth of profits of monopoly producers in the market of goods and services, as well as socially unjustified incomes of citizens;
anti-inflationary function - limiting the growth of prices and incomes while maintaining a balance between the value of GDP and the financial resources at the disposal of the state and enterprises used for consumption and accumulation.

Control function of taxes

The control function creates the prerequisites for maintaining cost proportions in the process of formation and distribution of incomes of different economic entities. Thanks to it, the effectiveness of each tax channel and the “tax pressure” as a whole is assessed, the need for changes in the tax system and tax policy is revealed.

It should be noted that it would be wrong to identify the control function of taxes with tax control (Article 82 of the Tax Code of the Russian Federation) carried out by tax and customs authorities, bodies of state off-budget funds. The task of these departments is to control compliance with tax laws through tax audits in various forms.

In our opinion, the fulfillment of these functions by taxes is realized when they perform their main functions (fiscal, regulatory, social, control). Of decisive importance will be the development of a system of taxation of legal entities and individuals, which establishes the ratio of direct and indirect taxes on profits, income and property, tax rates and mechanisms for their construction, the procedure for determining the object of taxation and granting benefits to taxpayers.

The theoretical definition of functions does not yet mean that the tax system adopted by law will operate in the given direction. The functional capacity of the taxation system adopted by the law of a particular country is determined not only by theory, but also by practice. The degree of practical use of the tax potential determines the role of taxes in the current economic and economic situation. Thus, the essence of the tax is one, but the practical forms of its implementation differ depending on the specifics of the economic policy pursued, the type of state, its objectives and the goals of tax collection.

tax is economic category, because monetary relations between the state and individuals (and legal entities) have their own special meaning: they serve as a regulator of the redistribution of money at the disposal of the state. The economic essence of the tax is shown through its functions. All functions of taxes show their internal properties, signs and features of the tax. In addition, the functions of the tax show how the public purpose of the tax is realized as an instrument of income distribution. To date, there is no exact point of view about the number of functions performed by the tax. The opinions of scientists are divided: some believe that there are only two functions - stimulating and fiscal, while others believe that in addition to these two functions, there are at least three more functions - distributive, regulatory and control. The functions of the tax are interconnected, they cannot exist independently of each other, and therefore act as a whole.

The delimitation of functions is rather arbitrary, because they are executed simultaneously. Selected features, any function may be inherent in other functions.

The essence and inner content of taxes are manifested in their functions, in the "work" that they perform.

Figure 1 - Tax functions.

Consider the essence and mechanisms of manifestation of its functions by the tax:

The fiscal function covers a fairly wide range of activities. It provides funding for government spending on maintenance state apparatus, the defense of the country, and also aims to finance less production areas which do not have enough funds for their development, for example, such as fundamental science or many educational establishments, libraries. To accurately provide these areas of activity with finances, distribution is made among the budgets of different levels (federal, subjects of federations, local level). But the implementation of the fiscal function of taxes has limitations. With insufficient tax revenues and the impossibility of reducing government spending, it becomes necessary to resort to finding other forms of income. First of all, you have to turn to loans for different levels: state, regional and local loans. The use of loans leads to the formation of public debt.

Speaking of practical side fiscal function of taxes, we can say that, first of all, this function deals with the best choice source and object of taxation. Therefore, in order to form a flexible taxation system, it is necessary to maintain a balance between the stimulating and fiscal functions. It turns out that the provision of tax benefits to some individuals should be compensated by increased taxation of others.

Drawing conclusions from the foregoing, we can say that the share of funds that came to the budget through the implementation of the fiscal function of taxes during a downturn in business activity decreases, because the amount of tax revenues to the budget directly depends on the amount of income of payers.

Taxes cannot influence the process of reproduction, although it is a member of the distribution participants. This is where the stimulating function of taxes comes into play. This function allows the state to stimulate technological progress in the country.

Its practical implementation is carried out through a system of tax rates and benefits, tax deductions, tax credits, financial sanctions and tax preferences. Thus, the state, operating with these tools, forces economic entities to act in the direction that is beneficial to the state. In addition, the reduction of the tax burden for all small and medium-sized enterprises in the transition to a simplified system of taxation and taxation in the form of a single agricultural tax stimulates the development of enterprises in this sector of the economy. The benefits that are provided to employers for the payment of social tax provoke them to use the labor of disabled people. People who are engaged in charitable activities are allowed to use tax deductions for personal tax, etc. taxation fiscal income budget

Of great importance in the implementation of the stimulating function is the taxation system itself: in order to stimulate the development of industries, any industries, the state introduces some taxes and cancels others, while restraining the development of other industries.

In the stimulating function, there is also a subfunction called destimulating. With the help of a disincentive function, the state can increase the tax burden, which will hinder the development of certain industries or socio-economic processes. The action of this subfunction is associated with the establishment of increased tax rates. For example, these are government measures that are trying to support domestic manufacturers, through prohibitive import customs duties.

One of the regulatory functions has similar features of the stimulating function. By changing tax rates on profits, the state can create or remove new incentives for investment, and by manipulating the level of income of indirect taxes, it is possible to change the price level, which also changes the level of consumption. The regulatory function plays an important role in the conditions of anti-crisis regulation. Also, with the help of the regulatory function, the state can influence the economic and social processes taking place in the country. The essence of this function is the distribution of tax payments between legal entities and individuals, as well as between spheres and sectors of the economy. This function allows you to adjust the income of different population groups. Tax regulation is carried out through a system of benefits and a system of tax payments and fees.

One example is the solution social problem like smoking, with the help of a tax. After a sharp increase in excise duty on tobacco products in some countries, the proportion of non-smokers has increased many times over than during a long campaign about the dangers of smoking for one's health and the health of others. The introduction of a tax, in this case, was necessary to solve a social problem, but at the same time, the fiscal function of the tax was also carried out. Based on the foregoing, the essence of the tax simultaneously manifested itself in two functions.

Thanks to taxes, environmental problems are also solved. There have been cases when the industry in developed countries did not lend itself to equipping cars with catalysts, because they increased the selling price because of them. At that moment, the state considered it an effective solution to reduce taxes on cars that were equipped with catalysts, to reduce the excise tax on the types of gasoline that these cars used. The volume of emissions of harmful substances into the atmosphere has significantly decreased, although excise revenues to state budgets have also decreased. This case is good example when the environmental problem was solved with the help of the tax mechanism.

The most closely related to the fiscal function of the tax is its distributive function, which expresses the essence of the tax as an instrument of distributive relations. The essence of this function is that, thanks to taxes through the extra-budgetary and budgetary fund, the state can redistribute financial resources from production to social sphere(from the rich to the poor, from the employed to the unemployed), to finance large intersectoral and social targeted programs that are of national importance. That is why this function is sometimes called social.

Speaking of the control function, we can say that it is closely related to the fiscal and distribution functions. On the one hand, the mechanism of the control function is manifested in checking the effectiveness of economic activity, and on the other hand, in monitoring the effectiveness of the current economic policy of the state of the country.

With the introduction of a single tax on imputed income (UTII), the tax has another function - a disciplinary one. The unified tax on imputed income applies to all areas of activity where control by the tax authorities is difficult. This usually refers to those activities that are involved in the field of cash circulation (retail and wholesale trade, services, etc.) UTII is paid regardless of the actual results of economic activity based on calculated indicators that are defined at the legislative level. One of the main goals of introducing this tax is to increase tax discipline among illegal taxpayers. The state has the right to establish a fixed income for taxpayers and charge a certain percentage from it. When taxpayers stop avoiding taxation, the flat tax is likely to lose its disciplinary function.

Taxes, in conditions of intense competition, are one of the main tools for controlling the effectiveness of financial and economic activities. Other things being equal, those who are unable to pay off the state are eliminated from the competitive struggle. With a simultaneous shortage of financial resources in the budget, the state needs to make changes in tax, social and budgetary policies.

The socio-economic essence and role of taxes is manifested in their functions, i.e. in the main directions of the impact of taxes on the development of society and the state. Tax functions are a way of expressing their various properties. The functions show how the public purpose of taxes is implemented as a tool for the distribution and redistribution of state revenues.

Taxes are used by all market states as a method of direct influence on budgetary relations and indirect (through a system of benefits and sanctions) impact on producers of goods, works and services. Through taxes, a relative balance of social needs and the resources necessary to satisfy them is achieved; through taxes, the rational use of natural resources is ensured, in particular, through the introduction of fines and other restrictions on the spread of harmful industries. Through taxes, the state solves economic, social and other social problems.

From these positions, taxes perform four important functions, each of which implements one or another practical purpose of taxes.

1. fiscal;
2. control;
3. distribution.

These functions are interconnected and interdependent. None of them can develop to the detriment of the other.

1) Fiscal function (from the word "fisk" - treasury, storehouse of money or the totality of the financial resources of the state) ensures the redistribution of part of the financial resources of society in favor of the state. This function is manifested through the formation of income through the accumulation of funds in the budget and extra-budgetary funds. Spending budget funds produced on social services and economic needs, support foreign policy and security, administrative and management costs and payments on public debt. The redistribution of funds with the help of the fiscal function, on the one hand, should ensure the implementation of state programs, on the other hand, not disrupt the normal course of reproduction. Due to the fiscal function of taxes, a redistribution of a part of GDP is achieved in the territorial, sectoral and social contexts.
2) Thanks to the control function, the effectiveness of the tax mechanism is assessed, control over the movement of financial resources is ensured, and the need to make changes to the tax system is identified. The control function of tax and financial relations is manifested only in the conditions of the distribution function. Thus, both functions in organic unity determine the effectiveness of tax and financial relations and budgetary policy.
3) The regulatory function of taxes is manifested through a system of special measures in the field of taxation aimed at state intervention in economic processes. This function involves the impact of taxes on various aspects of social development, including: the investment process; warehouse or production growth, as well as its structure; scientific and technical progress; distribution and redistribution of national income; supply and demand; the volume of income and savings of the population, etc.

The essence of the regulatory function of social reproduction is that taxes are levied on resources allocated to consumption, and resources allocated to the accumulation of production assets are exempted from taxation. Therefore, there are three components of the regulatory function:

Tax Incentive Subfunction is implemented through a system of benefits, exceptions, preferences, linked to the benefit-forming features of the object of taxation. It manifests itself in changing the objects of taxation, reducing the taxable base, lowering the tax rate, etc. The law provides for the following types of benefits:

1. non-taxable minimum object of tax;
2. exemption from taxation of certain elements of the object of tax;
3. tax exemption for certain categories of payers;
4. lowering tax rates;
5. targeted tax incentives;
6. other tax benefits.

Preferences are set in the form of an investment tax credit and target tax break to finance innovation costs. A tax credit, like any credit, is provided on a repayable basis and is formalized by an agreement between the enterprise and the relevant tax authority.

The sub-function of reproduction purposes includes payments for the use of natural resources, taxes levied on road funds, and on the reproduction of the mineral resource base. These taxes have a clear sectoral affiliation.

These functions of the tax are closely related. Rationality current legislation is also determined by the I degree of relative equilibrium of tax functions. In practice, the fiscal function of the tax is always real, while the regulatory function can exist nominally or be deformed. Therefore, the search for the optimal ratio of tax functions is ongoing, because their relative balance allows you to form a budget without infringing on the economic interests of taxpayers.

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