Taxes in the Russian Federation are divided into several types. Each of them is important for building an effective budget system. What are the specifics of regional taxes? What type of fees do they form? How significant are regional taxes from the point of view of the stability of the budgetary system of the Russian Federation?

Classification of taxes and fees in the Russian Federation

Federal, regional and local taxes are established by Russian legislation. The first include those that are obligatory for payment throughout the territory of the Russian Federation, unless other norms are contained in regulatory legal acts. Regional taxes are paid in specific subjects of the federation. They are introduced by the Tax Code of the Russian Federation, as well as by laws in the regions.

In the process of establishing regional taxes, the legislative structures of power in the constituent entities of the Russian Federation determine the rates, as well as the procedure for collecting fees - but provided that they are not established at the level of the provisions of the Tax Code. Among the powers of regional authorities is the establishment of various types of benefits for taxpayers, determination of the grounds for them and mechanisms for their application in practice.

Local taxes are established and canceled by the Tax Code of the Russian Federation, as well as by the regulations of municipalities. They are obligatory for payment on the territory of cities, districts and other types of municipalities, if the federal legislation does not provide for alternative scenarios.

Federal, regional and local taxes are introduced and canceled by the Tax Code of the Russian Federation. Any fees that are not provided for by the Code cannot be established on the territory of Russia. Federal legislation of Russia may imply the introduction of special tax regimes.

Specificity of regional taxes

What types of fees are generated by regional taxes? In accordance with the 14th article of the Tax Code of the Russian Federation, these include: tax on property of enterprises, on the gambling business, as well as transport fees. Thus, Russian legislation establishes very little regional taxes.

For comparison, federal taxes include: VAT, excise taxes, personal income tax, corporate income tax, mining tax, government duties, water tax, as well as fees for the use of objects that relate to the animal world.

Let's study the regional taxes indicated by us in more detail.

Corporate property tax

The object of taxation within the framework of this fee is any property that is recorded on the balance sheet of the enterprise as an object of fixed assets. It can also be assets that are transferred to the company for temporary disposal or, for example, trust management. The corresponding type of property tax is a regional tax; therefore, it is paid by enterprises registered in a specific subject of the federation.

The company must make the necessary payments to the budget corresponding to its location. As for foreign enterprises, they must pay a fee and advance payments in a territorial connection with respect to tax registration of their representative offices.

The deadline for payment of property fees by enterprises is determined by legislative acts at the level of the constituent entities of the Russian Federation. At the same time, enterprises must make the necessary advance payments in a timely manner, unless, of course, there are other provisions in regional legal acts.

Gambling business tax

Under the gambling business in the legislation of the Russian Federation, it is customary to understand activities that are aimed at generating income from various types of gambling, as well as betting. This includes the organization of the work of casinos, slot machine halls, accepting bets on the results of sports competitions.

In 2009, the legislation of the Russian Federation introduced norms according to which it became possible to conduct gambling only on the territory of special gambling zones, namely in the Altai and Krasnodar Territories, Primorye, as well as in the Kaliningrad Region. Residents of these constituent entities of the Russian Federation began to pay the corresponding regional taxes in full. The year 2014 was characterized by a fairly high activity of legislators in some areas of tax policy, however, in terms of changing the structure of regional fees, the authorities did not establish significant innovations.

Gambling tax is paid by the 20th day of the month following the established tax period. Also, the company must provide declarations for this type of collection. In these documents, as in others that belong to a similar type, indicators for the tax period should be reflected.

Transport tax

Transport tax must be paid by citizens and organizations that manage the corresponding type of property as private property. If we are talking about the payment of the levy by enterprises, then the calculation of the amount of tax must be carried out by the firms independently. Regarding the obligations of individuals - the corresponding type of tax is calculated by the Federal Tax Service. Businesses are required to make advance transport tax payments within the legal periods. The deadline for the payment of the fee is set by the regional authorities. Payments must be made to the budget at the place of operation of vehicles.

Regulatory regulation of fees in the regions

What legislative acts govern regional taxes and fees? As we noted above, the authorities of the constituent entities of the Russian Federation may have the powers related to the collection of the corresponding payments.

But their activity may be limited by the criteria that are spelled out in the Tax Code. Another source of law related to tax policy in the regions is the Budget Code.

Are taxes staying in the regions?

Regional taxes, as we noted above, in Russia are represented in small quantities. However, financial structures at the level of state bodies of the constituent entities of the federation may have funds at their disposal that significantly exceed the amount of fees established by law. How is this possible?

The fact is that a number of legislative sources at the federal level - the Tax, Budget Codes - contain provisions according to which taxes can be transferred to the regional budget not only from revenues from enterprises that paid the property tax, from gambling businesses and from subjects of payment. transport fees. So, in the 284th article of the Tax Code of the Russian Federation there are provisions according to which the amount of income tax, which is calculated in accordance with the rate of 18%, should be credited precisely to the budget of the subject. Other standards for such deductions are reflected in the RF BC. Let's consider them.

Standards for contributions to the regional budget

Some provisions of the Budget Code are actually duplicated by a number of formulations of the Tax Code of the Russian Federation. So, the Tax Code says that regional taxes include tax on property of enterprises, gambling business and transport tax. The Budget Code states that the amounts that the FTS collects on appropriate grounds must be 100% transferred to the regional budget - in fact, the same thing, but in different wording.

Also at the disposal of financial structures at the level of authorities in the constituent entities of the federation are the amounts that are calculated on the basis of a number of federal fees. So, for example, 70% of the personal income tax paid by residents of the subject should remain in the regional budget. As for taxes on income of individuals, which are paid by foreigners for the use of a patent - this is also a federal tax - they go 100% to the treasury of a constituent entity of the Russian Federation.

The standard of 50% is set in relation to deductions for excise taxes - on alcohol and products that contain it. With regard to the agricultural tax, the regional budget receives 30% of the amounts paid by residents of the subject. The amount of the state duty is completely at the disposal of the regional financial structures of power. Mineral extraction tax by 60% remains in the regions.

Specificity of local taxes

Regional and local taxes, in accordance with the law, are differentiated. However, the legal acts provide for mechanisms that imply some correlation of procedures reflecting the collection and crediting of the corresponding financial flows to the budgets of various levels.

On the one hand, there are only two local taxes in the Russian Federation: this is the land tax, as well as the tax on property of individuals. On the other hand, the budgets of municipalities can be replenished not only by collecting payments on the indicated grounds from payers, but also by a large number of other grounds. A scenario is quite possible in which regional and local taxes, when formally differentiated, will actually fall into the budget of the same level. Let's consider this specifics in more detail.

Deductions of regional taxes to local budgets

To begin with, it is useful to pay attention to the 58th article of the RF BC. It says that the constituent entities of the Russian Federation have the authority to introduce standards for financial deductions from federal and regional fees in favor of local budgets. At the same time, the activities of the authorities of the subjects can concern all types of municipalities: urban, rural settlements, districts, urban districts, etc.

It is described in detail how regional taxes and fees should fall into the local budget in Chapters 8 and 9 of the RF BC. A scenario is also possible in which financial resources formed at the level of local budgets will, on the contrary, be transferred to higher financial systems. However, it is viewed by many experts as promising. Its practical implementation depends on how the system of municipal power in the Russian Federation will develop, to what extent cities and regions will be ready to become sources of financial flows into the systems for distributing monetary resources at higher levels.

Unity of the budgetary system

Local budgets, like regional ones, also receive significant deductions within the established standards from payments for federal taxes. And this is one of the signs of the unity of the Russian state system of cash flow management. A three-level model of interaction between different budgets is being built. Local payments remain entirely with the municipalities. Those taxes that are classified as federal and regional can also be largely returned to the city or district budget. In turn, the fees that are levied in accordance with the competence of the authorities of the constituent entities of the Russian Federation are fully transferred to the level of the regional budget. The financial system of the region can be supplemented by deductions from payments for federal taxes, and in the future - for local fees.

How important are regional taxes?

Many constituent entities of the Russian Federation rely primarily on financial flows generated from federal fees, and in some cases - on subsidies. Regional taxes of the Russian Federation occupy a significant, but relatively small, share in budget revenues. However, given the deep mutual integration of budget systems of different levels, the actual disposal of the region may be significant amounts of financial resources.

Regional taxes include only three types of levies. But in the legislation of the Russian Federation, the principle of the unity of the budgetary system is enshrined. That is, at this stage of development of the Russian economy, federal and regional taxes have such a dissimilar proportion to a greater extent so that the political center has the opportunity to accumulate financial flows and ensure the balanced development of budgets of all levels - including through subsidies. The economic opportunities of different constituent entities of the Russian Federation are sometimes completely incomparable. And therefore, those entities that are more solvent channel financial liquidity to the budget through federal taxes, on the basis of which subsidies and other methods of supporting economically lagging entities and municipalities can be formed.

The role of regional fees is to ensure the proper level of stability of the budgetary system of Russia. At this stage of the economic development of the Russian Federation, it is very significant, despite the fact that the corresponding payments do not have the most noticeable share in budget revenues. But it is quite possible that the legislator will gradually modernize the approaches to the organization of tax policy, and then regional fees will acquire a noticeably greater weight in terms of the formation of cash flows at the level of the constituent entities of the federation. And then their role will be even more significant.

The Tax Code of the Russian Federation is the main legal document that systematizes data on all taxes and fees. The introduction of new taxes or the abolition of existing ones is possible only if amendments are made to the norms of the Tax Code of the Russian Federation by federal law. The classification of taxes is given in Chapter 2 of the Tax Code of the Russian Federation.

Federal, state and local taxes: table 2018

Article 12 of the Tax Code of the Russian Federation in Russia establishes the effect of the following categories of taxes and fees:

1. Federal taxes are established by the Tax Code of the Russian Federation and apply to all constituent entities of the Russian Federation. Obligatory for payment throughout the country.
2. Regional taxes - these taxes, which must be paid on the territory of the constituent entities of the Russian Federation, are established by the norms of the Tax Code of the Russian Federation and are introduced in the constituent entities by regional laws. The specification of rates and tax benefits is carried out differentially at the level of the constituent entities of the Russian Federation, unless otherwise provided by the Code.
3. Local taxes - their list and main parameters are approved by the Tax Code of the Russian Federation, the rules for application and payment in specific territories are prescribed in legal acts issued by the authorities of municipalities.

Federal, regional and local taxes not provided for by the Tax Code cannot be established. Adjustments made at the level of the constituent entities of the Russian Federation and individual municipalities in the taxation procedure are binding only in the territories belonging to these regions or settlements by administrative division. When new taxes are introduced (2018), changes in their general list are permissible only if legislators have updated the relevant information in the Tax Code by their regulation.

The Tax Code includes 9 types of obligations listed in Art. 13 of the Tax Code of the Russian Federation. The funds paid for them are transferred in full to the federal budget. The exception is income tax. According to it, the amount is distributed between the federal and regional budgets.

Regional taxes in Russia in 2018 are divided into 3 types, they are approved by Art. 14 Tax Code of the Russian Federation. With regard to these types of tax liabilities, the Tax Code regulates the basic provisions. The authorities of the constituent entities of the Russian Federation can detail the rules given in the Tax Code or supplement them with specific requirements. The code may set rigid rates for these taxes or suggest that regional authorities, by their legal acts, independently approve rates within a certain range. All payments are accumulated in regional budgets.

Local taxes in 2018 are listed in Art. 15 of the Tax Code of the Russian Federation. They include 2 taxes and one levy. Basic norms for this group of taxes are regulated by the Tax Code of the Russian Federation, and specific rates, benefits, etc. disclosed in the legal acts of the municipal authorities. All transfers carried out by business entities fall into local budgets.

A complete list of taxes of the Russian Federation and their distribution by classification categories are shown in the table:

P / p No.	Tax name
Federal taxes
	Personal income tax (Chapter 23 of the Tax Code of the Russian Federation)
	Corporate income tax (Chapter 25 of the Tax Code of the Russian Federation)
	Value Added Tax (Chapter 21 of the Tax Code of the Russian Federation)
	Excise taxes (Chapter 22 of the Tax Code of the Russian Federation)
	Mineral extraction tax (Chapter 26 of the Tax Code of the Russian Federation)
	Water tax (chapter 25.2 of the Tax Code of the Russian Federation)
	Fee for the use of objects of the animal world (Chapter 25.1 of the Tax Code of the Russian Federation)
	Fee for the use of objects of aquatic biological resources (Chapter 25.1 of the Tax Code of the Russian Federation)
	State duty (Chapter 25.3 of the Tax Code of the Russian Federation)
Regional taxes
	Corporate property tax (Chapter 30 of the Tax Code of the Russian Federation)
	Gambling business tax (Chapter 29 of the Tax Code of the Russian Federation)
	Transport tax (Chapter 28 of the Tax Code of the Russian Federation)
Local taxes
	Land tax (Chapter 31 of the Tax Code of the Russian Federation)
	Trade tax (chapter 33 of the Tax Code of the Russian Federation)
	Property tax of individuals (Chapter 32 of the Tax Code of the Russian Federation)

Tax special regimes are a separate group of taxes. Their application guarantees the taxpayer exemption from some regional and federal taxes. Among the special systems of taxation are the simplified tax system (simplified taxation system), UTII (single tax on imputed income), unified agricultural tax (unified agricultural tax) and patent (chap. 26.2; 26.3; 26.1 and 26.5 of the Tax Code of the Russian Federation).

Another category of compulsory payments included in Ch. 34 of the Tax Code of the Russian Federation - insurance contributions (pension, medical insurance and social insurance, except for "injuries"). Since 2017, the administration of this type of payments has passed into the sphere of influence of the tax authorities.

Tax increase in 2018: adopted and planned innovations

Proposals to increase the tax burden imposed on citizens and business entities are often voiced and often find support from legislators. For the current and next years, it is planned to change some tax rates, and bills are being introduced to adjust the algorithms for calculating tax liabilities.

For future tax increases, a massive tax reform is planned for 2018. In parallel, it is planned to abolish some types of taxes, to simplify the mechanism for applying the most problematic types of fiscal obligations. Representatives of the Government of the Russian Federation designate the stimulation of economic growth in the business environment as the main task of the reform.

It is planned to achieve the desired results by shifting part of the burden on indirect taxes. So, in terms of VAT, a tax increase in 2018 is not provided, but on July 24, 2018, the State Duma adopted in the third reading a draft law on its future amendment from 2019.The VAT rate will be increased by 2% (from 18% to 20% ). The rates of 0% and 10% will remain unchanged.

Several options for changing the income tax collection scheme are under discussion (none of the options have been approved by the President of the Russian Federation):

• either increase the general tax rate for all payers;
• or return to a progressive scale of taxation with the simultaneous introduction of tax breaks for individuals who receive minimum income.

Discussions of the transport tax and its interconnection with excise payments are not stopped. One of the proposals is to abolish the transport tax, and to cover the gap in the budget that appeared as a result of this step by increasing excise taxes. At the moment, in order to balance the prices for gasoline and diesel fuel in the domestic market, the previously planned increase in excise duties was canceled. The increase in tariffs remained in force in relation to excise taxes on alcohol and tobacco products.

The increase in the tax burden affected the tax on the gambling business. The updated tax rates were introduced by the Law of November 27, 2017 No. 354-FZ.

Active actions have already begun to implement the tax maneuver in the oil industry. Its essence lies in the substitution of export duties on petroleum products with an increase in severance tax rates. A bill is also being considered on the introduction of a new tax on additional income from oil production, the rate of which may be 50%.

Content:

Introduction

1. Tax classification

2. Taxes levied on the territory of the Russian Federation

2.1. Federal taxes

2.2. Regional and local taxes

Conclusion

Bibliography

Introduction

Taxes have been a necessary link in economic relations in society since the emergence of the state. The development and change in the forms of government is always accompanied by the transformation of the tax system. In modern civilized society, taxes are the main form of state revenue. In addition to this purely financial function, the tax mechanism is used for the economic impact of the state on social production, its dynamics and structure, on the state of scientific and technological progress.

State tax revenues are formed at the expense of the new value created in the production process (labor, capital, natural resources). Taxes express real-life monetary relations, which are manifested in the process of withdrawing part of the value of the national income in favor of national needs. The economic content of taxes is expressed in the relationship between the state and economic entities (individuals and legal entities) regarding the formation of public finances. Tax relationships as part of financial relationships are in constant flux.

Taxes are one of the main ways of generating budget revenues. As a rule, taxes are levied in order to ensure the solvency of various levels of government.

All the variety of taxes is a large and important complex, which has its own classification.

The purpose of this test is to consider the totality of taxes by belonging to the levels of government and administration: federal, regional and local.

To achieve the goal, it is necessary to solve the following tasks:

1. Analyze the literature.

2. Consider the classification of taxes.

1. Tax classification

The grouping of taxes according to different classification criteria is presented in Table 1. Classification is needed to streamline knowledge about different types of taxes. The main classification features are: subject of tax; object of taxation; type of bet; method of taxation; source of payment; appointment; belonging to the levels of power and management; the right to use the amounts of tax revenues; the possibility of transposition.

Table 1. Classification of taxes in the Russian Federation.

The most popular is the classification of taxes according to their level of government and government - taxes are classified depending on the authority that collects the tax and at whose disposal it comes. According to this classification criterion, taxes in Russia differ as follows: federal, regional and local. In accordance with the Tax Code of the Russian Federation (TC), tax is understood as a mandatory, individually free payment collected from organizations and individuals in order to financially support the state and municipalities. A fee is understood as a mandatory fee levied on organizations and individuals, the payment of which is one of the conditions for the performance of actions in the interests of the payers of fees by state bodies, local authorities, including the granting of certain rights or the issuance of licenses.

The Tax Code of the Russian Federation, Article 12, provides for the following types of taxes and fees in the Russian Federation.

Federal taxes in the Russian Federation are determined by tax legislation and are mandatory for payment throughout the country. The list of regional taxes is established by the Tax Code of the Russian Federation, but these taxes are enacted by the laws of the constituent entities of the Federation and are obligatory to be paid on the territory of the corresponding constituent entity of the Federation. By introducing regional taxes, the representative (legislative) authorities of the constituent entities of the Federation determine tax rates for the relevant types of taxes (but within the limits determined by federal legislation), tax incentives, and the procedure and terms for paying taxes.

All other elements of regional taxes are established by the relevant federal law. The same is the procedure for introducing local taxes with the only difference that they are enforced by representative bodies of local self-government.

Depending on the method of collection, taxes are divided into direct and indirect.

Direct taxes are imposed directly on the income or property of the taxpayer. In this regard, with direct taxation, monetary relations arise directly between the taxpayer and the state. An example of direct taxation in the Russian tax system are: personal income tax, income tax, property taxes for both legal entities and individuals, and a number of other taxes. In this case, the basis for taxation is the possession and use of income and property.

Indirect taxes are levied on consumption, that is, in the process of movement of income or turnover of goods. They are included in the form of a surcharge in the price of goods, as well as a tariff for work or services, and are paid by the consumer. The owner of the goods, work or services, when they are sold, receives from the buyer simultaneously with the price and tax amounts, which he then transfers to the state. Therefore, indirect taxes are often called consumption taxes and are intended to transfer the real tax burden to the final consumer. The subject of the tax in this case is the seller of the goods, acting as an intermediary between the state and the actual payer of the tax. Examples of indirect taxation are value added taxes, excise taxes and customs duties.

For the state, indirect taxes are the simplest from the point of view of their collection. These taxes are attractive for the state also because their receipts to the treasury are not directly tied to the financial and economic activities of the subject of taxation and the fiscal effect is achieved even in the face of a decline in production and unprofitable operations of enterprises.

2. Taxes levied on the territory of the Russian Federation

· Organizations;

· individual entrepreneurs;

· Persons recognized as VAT taxpayers in connection with the movement of goods across the customs border of the Russian Federation, determined in accordance with the Customs Code of the Russian Federation.

The actual taxpayers are consumers - buyers of goods (works, services).

a) the sale of goods (works, services) on the territory of the Russian Federation, including the sale of pledged items and the transfer of goods under an agreement on the granting of compensation or novation, as well as the transfer of property rights;

b) performance of construction and installation works for own consumption;

c) import of goods into the customs territory of the Russian Federation.

A detailed list of objects of taxation is also given in Art. 146 of the Tax Code of the Russian Federation.

Article 251 of the Tax Code of the Russian Federation defines incomes that are not taken into account when determining the tax base. Tax rates are determined by Art. 284 of the Tax Code of the Russian Federation.

Personal income tax (personal income tax)- the main type of direct taxes. Calculated as a percentage of the total income of individuals, minus the documented expenses, in accordance with the current legislation.

The basis for this tax of the Tax Code of the Russian Federation, part two, chapter 23, articles 207-233, Order of the Federal Tax Service of the Russian Federation of 13.10.2006 N SAE-3-04 / [email protected]

Taxpayers:

· Individuals - tax residents of the Russian Federation.

· Individuals - non-residents who receive income in the Russian Federation.

Note. Tax residents are individuals who actually stay in the Russian Federation for at least 183 calendar days within 12 consecutive months. This period is not interrupted in cases of travel outside the Russian Federation for short-term (less than six months) treatment or training.

The object of taxation is the income of individuals - tax residents of the Russian Federation and non-residents from sources in the Russian Federation, as well as income of individuals - tax residents of the Russian Federation from sources outside the Russian Federation.

Types of income:

· Dividends and interest;

· insurance payments;

· Income from renting or other use of property;

· Income from the sale of real estate, shares, shares in the authorized capital, claims against the organization in connection with the activities of its separate subdivision in the territory of the Russian Federation, other property;

· Remuneration for the performance of labor or other duties;

· Pensions, scholarships and similar payments;

· Income from the use of any means of transport, incl. sea, river, aircraft;

· Income from the use of pipelines, power lines, and other means of communication;

· Payments to the successors of deceased insured persons;

· Other income received from activities in the Russian Federation and abroad.

When determining the tax base, all incomes received both in cash and in kind, as well as in the form of material benefits, are taken into account. Various types of income withholding, including by court order, do not reduce the tax base.

The tax base is determined separately for each type of income, in respect of which different rates are set.

For income taxed at a rate of 13%, the tax base is defined as the monetary value of such income, reduced by the amount of tax deductions (Art. 218-221 of the Tax Code of the Russian Federation).

Income (expenses accepted for deduction), expressed in foreign currency, are recalculated into rubles at the exchange rate of the Central Bank of the Russian Federation established on the date of actual receipt of income (the date of actual implementation of expenses).

Rates: 13% - TOTAL rate on all income other than those specified below. SPECIAL RATES: Taxation at a rate of 9% is made in the following cases:

• upon receipt of dividends (clause 4 of article 224 of the Tax Code of the Russian Federation);
• upon receipt of interest on mortgage-backed bonds issued before January 1, 2007 (clause 5 of article 224 of the RF Tax Code);
• upon receipt of income by the founders of the trust management of the mortgage coverage. Such income must be obtained on the basis of the acquisition of mortgage participation certificates issued by the mortgage cover manager before January 1, 2007 (clause 5 of article 224 of the Tax Code of the Russian Federation).

Taxation at a rate of 15% is made:

for income in the form of dividends from equity participation in activities in Russian organizations received by individuals who are not tax residents of the Russian Federation.

Taxation at a rate of 30% is made:

for all income received by individuals who are not tax residents of the Russian Federation, except for income in the form of dividends from equity participation in the activities of Russian organizations in respect of which the rate of 15% is set.

Taxation at a rate of 35% is made:

• for income from the value of winnings and prizes based on the results of contests, games and other advertising events in excess of 4000 rubles;
• on interest income on deposits in banks in terms of exceeding the amount calculated at the current refinancing rate of the Central Bank of the Russian Federation for deposits in rubles and 9% per annum for deposits in foreign currency;
• on the amount of savings on interest when receiving borrowed (credit) funds in terms of exceeding the established limits.

Note: Since March 29, 2010, the refinancing rate of the Bank of Russia has been set at 8.25 percent per annum (Ordinance of the Central Bank of the Russian Federation of March 26, 2010 N 2415-U).

Mineral Extraction Tax (MET) - direct federal tax levied on subsoil users. Since January 1, 2002, the severance tax is determined by chapter 26 of the NKRF. Mineral extraction tax payers are subsoil users - organizations (Russian and foreign) and individual entrepreneurs.

In the Russian Federation, almost all minerals (with the exception of the widespread ones: chalk, sand, certain types of clay) are state. property, and for the extraction of these minerals it is necessary to obtain a special permit and register as a mineral extraction tax payer (see article 335 of the NKRF).

Taxpayers pay severance tax at the location of the subsoil plots provided to them for use. If the extraction of minerals is carried out in the zone of the continental shelf of the Russian Federation or outside the Russian Federation (if the territory is under the jurisdiction of Russia or is leased by it), then the user is registered at the location of the organization or at the place of residence of the individual. faces. The tax base is the value of the extracted minerals (for all minerals, except for oil and natural gas). For oil and natural gas, the tax base is the amount of extracted minerals.

Objects of taxation

Minerals:

1. Extracted from the subsoil on the territory of the Russian Federation on the subsoil plot provided by the law.

2. Extracted from production wastes (losses), subject to separate licensing.

3. Extracted from the subsoil outside the Russian Federation in the territories leased, used under international agreements or under the jurisdiction of the Russian Federation.

• common fossils, incl. groundwater obtained by an individual entrepreneur and used by him directly for personal consumption;
• mined (collected) mineralogical, paleontological and other geological collection materials;
• extracted from the bowels during the formation, use, reconstruction and repair of protected objects of scientific and cultural significance;
• extracted from own waste (losses) of mining and processing industries;
• drainage groundwater.

Water tax- tax paid by organizations and individuals carrying out special and (or) special water use.

Taxpayers:

· Organizations and individuals carrying out special or special water use in accordance with the legislation of the Russian Federation.

· Those who use water bodies on the basis of agreements concluded after the entry into force of the Water Code of the Russian Federation do not pay tax.

Objects of taxation:

• Water intake from water bodies.
• Use of water area of ​​water bodies, except for timber rafting.
• The use of water bodies without water withdrawal for hydropower.
• Use of water bodies for timber rafting in rafts and pouches.

Are not subject to taxation:

1. Water intake:

o to ensure fire safety and to eliminate natural disasters;

o for sanitary, ecological and shipping releases;

o by sea and other vessels to ensure the operation of technological equipment;

o for fish farming and reproduction of aquatic biological resources;

o for irrigation of agricultural land, irrigation of horticultural, vegetable gardening, summer cottages, personal subsidiary plots, for watering and servicing livestock and poultry owned by organizations and citizens;

o from underground water bodies of mine and collector-drainage waters (clarifications in the letter of the Federal Tax Service of the Russian Federation of July 20, 2005 N GV-6-21 / 607).

2. Use of the water area:

o for sailing on ships, as well as for one-time landings (takeoffs) of aircraft;

o for parking boats, placement of communications, buildings, structures for the protection of waters and aquatic biological resources, environmental protection;

o for state monitoring of water bodies, geodetic, topographic, hydrographic and prospecting and survey works;

o for placement and construction of hydraulic structures for special purposes;

o for organized recreation exclusively for disabled people, veterans and children;

o for carrying out dredging and other works related to the operation of navigable routes and hydraulic structures;

o for fishing and hunting.

3. Special use of water bodies to ensure the needs of the country's defense and state security

The tax base

For each type of water use recognized as an object of taxation, the tax base is determined by the taxpayer separately for each water body.

• When water is withdrawn, the tax base is defined as the volume of water withdrawn from the water body during the tax period.
• When using the water area of ​​water bodies, with the exception of timber rafting in rafts and pouches, the tax base is determined as the area of ​​the provided water space.

• When water bodies are used without water withdrawal for hydropower purposes, the tax base is determined as the amount of electricity produced during the tax period.
• When using water bodies for timber rafting in rafts and pouches, the tax base is defined as the product of the volume of timber rafts and pouches for the tax period, expressed in thousands of cubic meters, and the rafting distance, expressed in kilometers, divided by 100.

Tax rates are set for river basins, lakes, seas and economic regions:

• when taking water
• when using the water area
• when using water bodies without water intake for hydropower purposes
• when using water bodies for the purpose of rafting timber in rafts and pouches
• when water is taken in excess of the established water use limits, the rates in terms of such excess are set at a fivefold rate. In the absence of approved quarterly limits, quarterly limits are calculated as 1/4 of the approved annual limit. The rate of water tax when taking water from water bodies for water supply to the population is set at 70 rubles per thousand cubic meters of water.

Fees for the use of objects of the animal world and for the use of objects of aquatic biological resources.

Payers:

Organizations and individuals persons, incl. individual entrepreneurs who have received a license.

Objects of taxation:

Subject to taxation are objects of fauna and aquatic biological resources named in Article 333.3 of the Tax Code of the Russian Federation, the withdrawal of which from their habitat is carried out on the basis of a license.

Objects used for the personal needs of the small peoples of the North, Siberia and the Far East, as well as by persons for whom hunting and fishing are the basis of their existence, are not subject to taxation.

Fee rates

The collection rates are set for each object of the animal world, clause 1 of Art. 333.3 of the Tax Code of the Russian Federation;

for each object of aquatic biological resources - clause 4 of Art. 333.3 of the Tax Code of the Russian Federation;

for each object of aquatic biological resources - marine mammals - clause 5 of Art. 333.3 of the Tax Code of the Russian Federation.

Government duty - this is a fee levied on organizations and individuals when they apply to state bodies, local self-government bodies, other bodies and (or) to officials who are authorized in accordance with the legislative acts of the Russian Federation, legislative acts of the constituent entities of the Russian Federation and regulatory legal acts of bodies local self-government, for the commission of legally significant actions in relation to these persons provided for by the Tax Code, with the exception of actions performed by consular offices of the Russian Federation, namely:

• notarial actions;
• actions related to the registration of acts of civil status;
• actions related to the acquisition of citizenship of the Russian Federation or withdrawal from the citizenship of the Russian Federation, as well as entry into the Russian Federation or exit from the Russian Federation;
• actions for the official registration of a program for electronic computers, a database and an integrated circuit topology;
• actions of authorized state institutions in the implementation of federal assay supervision;
• state registration of legal entities, political parties, mass media, securities issues, property rights, vehicles, etc.

Among other things, the Tax Code of the Russian Federation provides for state duties for:

• the right to use the names "Russia", "Russian Federation" and words and phrases formed on their basis in the names of legal entities
• the right to export cultural property, collectibles for paleontology and mineralogy;
• issuance of a permit for the transboundary movement of hazardous waste;
• the issuance of permits for the export from the territory of the Russian Federation, as well as for the import into the territory of the Russian Federation of animal and plant species, their parts or derivatives that fall under the Convention on International Trade in Endangered Species of Wild Fauna and Flora.

2.2. Regional and local taxes

Taxes of republics within the Russian Federation, territorial, regions, autonomous regions, autonomous regions (for brevity, they are often called regional) are established by legislative acts of the constituent entities of the Russian Federation in accordance with the Tax Code of the Russian Federation and are valid on the territory of the corresponding constituent entities of the Russian Federation. At the same time, specific rates are determined by the laws of the republics within the Russian Federation or by decisions of state authorities of territories, regions, autonomous regions, autonomous regions, unless otherwise established by legislative acts of the Russian Federation. Regional taxes include:

Corporate property tax;

Gambling business tax;

Transport tax.

Corporate property tax - this is a tax on movable and immovable property (including property transferred into temporary possession, use, disposal or trust, entered into a joint activity).

Object of taxation:

Movable and immovable property (including those transferred into temporary possession, use, trust management, entered into joint activities, or received under a concession agreement), recorded on the balance sheet as fixed assets.

Objects of taxation for foreign organizations operating in the Russian Federation through permanent missions are movable and immovable property related to fixed assets, property received under a concession agreement.

Objects of taxation for foreign organizations that do not carry out activities in the Russian Federation through permanent missions are immovable property located in the territory of the Russian Federation and owned by the said foreign organizations by right of ownership and immovable property obtained under a concession agreement.

Are not subject to taxation:

· Land plots, water bodies and other natural resources;

· Property of federal authorities, which provides for a military and service equivalent to it, used for the needs of defense, security and law enforcement in the Russian Federation.

The tax base:

It is determined independently as the average annual value of the property. It is accounted for at its residual value. For foreign organizations not operating in the Russian Federation - according to the inventory value as of January 1 of the year that is the tax period.

Information about the inventory value must be reported within 10 days from the date of assessment (revaluation) of objects to the tax authority at the location of the objects.

The tax base is determined separately at the location of the organization and each separate subdivision of the organization that has a separate balance sheet, as well as for each object of immovable property located outside its location.

If the actual location of taxable objects is located in different constituent entities of the Russian Federation, the tax is calculated taking into account the rates adopted in the respective constituent entities of the Russian Federation.

Gambling business tax- tax from organizations and individual entrepreneurs engaged in entrepreneurial activities in the field of gambling business. Namely, from entrepreneurs who have gambling tables, slot machines, tote cash desks, bookmaker cash desks.

Objects of taxation:

Since July 1, 2009, gambling establishments (with the exception of bookmakers and sweepstakes) that do not have permission to organize and conduct gambling in the gambling zone have ceased to operate in Russia.

Objects of taxation for the gambling business (gambling table, slot machine, sweepstakes, bookmaker's office) registered in the above gambling establishments are subject to deregistration by the decision of the tax authority without a taxpayer's application. In this case, the inspectorate must notify the taxpayer in writing of such a decision within six days. This provision is valid from 30.01.2010.

The tax base is determined for each taxable item separately. The tax amount is calculated by the taxpayer independently as the product of the tax base for each object and the corresponding tax rate.

The tax is payable from the moment the licensed activity in the gambling business is carried out.

Transport tax- the tax levied on the owners of registered vehicles. The amount of tax, the procedure and timing of its payment, reporting forms, as well as tax benefits are established by the executive authorities of the constituent entities of the Russian Federation. Federal legislation determines the object of taxation, the procedure for determining the tax base, the tax period, the procedure for calculating tax and the limits of tax rates.

The objects of taxation are:

Cars

Motorcycles

Scooters

Buses and other self-propelled machines on pneumatic and caterpillar tracks

Airplanes

Helicopters

Motor ships

Yachts, sailing ships

Snowmobiles, snowmobiles

Motor boats

Jet skis

Non-self-propelled and other water and air vehicles

Are not subject to taxation:

1. Rowboats, motor boats with an engine not exceeding 5 liters. With.

2. Cars special for disabled people, as well as received through the social services. protection with engine power up to 100 liters. With.

3. Fishing sea and river vessels.

4. Passenger and cargo sea, river and aircraft of organizations and individual entrepreneurs, the main activity of which is the implementation of passenger and (or) cargo transportation.

5. Tractors, combines, special. machines registered for agricultural work.

6. Vehicles belonging to the federal executive authorities on the basis of the right of operational control, where military or equivalent service is provided by law.

7. Wanted vehicles.

8. Aircraft and helicopters of air ambulance and medical service.

9. Ships registered in the Russian International Register of Ships.

The tax base is determined in the following options:

· As engine power in horsepower (for vehicles);

· As a thrust of a jet engine (for air transport);

· As gross tonnage in registered tons (for non-self-propelled water transport);

· As a unit of a vehicle.

In the case of registration or deregistration of a vehicle during the tax (reporting) period, the tax is calculated taking into account the coefficient - as the ratio of the number of full months during which the vehicle is registered to the number of calendar months in the tax (reporting) period.

In case of registration and deregistration of a vehicle within one calendar month, the indicated month shall be taken as one full month.

Tax rates are established by the laws of the constituent entities of the Russian Federation, respectively, depending on the power of the engine, the thrust of the jet engine or the gross tonnage of vehicles, the category of vehicles per one horsepower of the engine power of a vehicle, one kilogram of thrust of a jet engine, one register ton of a vehicle or unit vehicle.

Local taxes are established by legislative acts of the constituent entities of the Russian Federation and local authorities and operate on the territory of the corresponding cities, districts in cities and rural areas or other administrative-territorial entities. Local taxes include:

1) land tax;

2) tax on property of individuals.

Land tax - payable by organizations and individuals who own land plots on the basis of the right of ownership, the right of permanent (unlimited) use or the right of inherited tenure for life.

Object of taxation

The tax is levied on the land plots located within the boundaries of the municipality (federal cities of Moscow and St. Petersburg), on the territory of which the tax was introduced. Are not recognized as an object of taxation:

· Land plots withdrawn from circulation in accordance with the legislation of the Russian Federation;

· Land plots limited in circulation in accordance with the legislation of the Russian Federation, which are occupied by especially valuable objects of the cultural heritage of the peoples of the Russian Federation, objects included in the World Heritage List, historical and cultural reserves, objects of archaeological heritage;

· Land plots limited in circulation in accordance with the legislation of the Russian Federation, provided to ensure defense, security and customs needs;

· Land plots limited in circulation in accordance with the legislation of the Russian Federation, within the forest fund;

· Land plots limited in circulation in accordance with the legislation of the Russian Federation, occupied by state-owned water bodies as part of the water fund, with the exception of land plots occupied by separate water bodies.

The tax base for each land plot is determined as its cadastral value as of January 1 of the year that is the tax period.

Tax rates are established by regulatory legal acts of representative bodies of municipalities (laws of cities of federal significance Moscow and St. Petersburg) and cannot exceed:

0.3 percent for land plots:

· Classified as agricultural land or land within the zones of agricultural use in settlements and used for agricultural production;

Occupied by the housing stock and engineering infrastructure facilities of the housing and communal complex (with the exception of the share in the right to a land plot attributable to an object not related to the housing stock and engineering infrastructure facilities of the housing and communal complex) or provided for housing construction;

· Provided for personal subsidiary farming, gardening, truck farming or animal husbandry;

1.5 percent for other land plots.

Individual property tax.

Individuals - owners of property recognized as an object of taxation. In the case of common shared ownership of several individuals, each of these persons is recognized as a taxpayer in proportion to his share in this property.

Object of taxation: residential buildings, apartments, summer cottages, garages and other buildings, premises and structures, as well as a share in the right of common ownership of property.

The tax rates on buildings, premises and structures owned by citizens by right of ownership are set on the total inventory value of residential premises and on the total inventory value of non-residential premises, determined as of January 1 of each year, in the following amounts:

1. Living quarters:

o up to 300 thousand rubles - 0.1%

o from 300 thousand rubles to 500 thousand rubles - 0.2%

2. Non-residential premises:

o up to 300 thousand rubles - 0.1%

o from 300 thousand rubles to 500 thousand rubles - 0.3%

o over 500 thousand rubles - 0.5%

A feature of local taxes is that:

Some of them are established by legislative acts of the Russian Federation and are levied throughout its territory. The specific rates of these taxes are determined by legislative acts of the constituent entities of the Russian Federation and local authorities;

Another part of taxes can be introduced by regional and city authorities.

The Tax Code of the Russian Federation, as a rule, determines the upper limit of tax rates for local taxes, while the specific rates for these taxes are set by local authorities. For taxes introduced in the relevant territory in excess of the established list, the rates are set by local authorities based on the interests of local budgets and the capabilities of payers.

Conclusion

Taxes as a very powerful tool can play a role in stabilizing the economy and finances, only in the case of purposeful and metered use. But to create such a policy, it is necessary to determine the place of taxes in the stabilization mechanism. Currently, Russia is undergoing a stage of formation of the mechanism of tax regulation through the reform of the tax system.

As a result of the study of taxes levied on the territory of the Russian Federation, taxes were analyzed by belonging to the levels of government and administration: federal, regional and local. The complete supremacy of the legislation of the Russian Federation over the legislative and regulatory acts of the constituent entities of the Russian Federation and municipalities has been established, which is the implementation of the provisions of the Constitution of the Russian Federation. Taxpayers throughout the Russian Federation pay the same taxes and fees, which contributes to the unity of the country.

It should be noted that there are shortcomings in the mechanism for levying regional and local taxes. Most of these shortcomings are associated with an unclear structure of tax legislation, many ambiguities and contradictions, discrepancies between legal norms and civil, economic, financial and other branches of law. Acts of tax legislation in their content do not meet the requirements of their construction and need to be further improved, in this regard, significant improvements are required to existing documents in order to carry out the tax and regulatory framework into a single integrated system. Thus, the constituent entities of the Russian Federation and municipalities have almost lost their own (fixed) sources of income, which negatively affects the independence of the budgets of the budgetary system.

Improving tax legislation is an urgent task. The current tax system in its main - economic and legal aspects is subject to justified criticism. An exorbitant tax burden on businesses is the main economic flaw in the Russian tax system. Its fiscal and punitive nature is constantly increasing due to the expansion of the tax base and rates for individual taxes, the introduction of new taxes and levies, and the tightening of financial sanctions and tax conditions.

Bibliography:

1. Tax Code of the Russian Federation (part one) of July 31, 1998 No. 146-FZ (as amended on November 2, 2004).

2. Tax Code of the Russian Federation (part two) dated 05.08.2000 No. 117-FZ (revised from 30.12.2004).

3. Federal Law of 15.08.1996 No. 115-FZ (as amended on 23.12.2004) “On the budget classification of the Russian Federation”.

4. Taxes: Study Guide. / Ed. D.G. Blueberry. M. Finance and Statistics, 2004.

5. Petrova G.V. Tax law. Textbook for universities. M. Infra - M. 2003.

6. Khantaeva N.L. Theoretical foundations of taxation: Uch. allowance. - Ulan-Ude .: VSGTU Publishing House, 2006.

7. Tax law: Textbook / Under. ed. S.G. Pepeliaeva - M .: Jurist, 2004.

8. Financial law: Textbook / Otv. ed. prof., Doctor of Law N.I. Khimicheva. M .: Yurist, 2009.

9. Financial law of the Russian Federation: Textbook / Otv. Ed. M.V. Karaseva - M. Lawyer, 2009.

10. Financial law: Textbook. textbook for universities / Ed. prof. MM. Pickle. - M .; UNITY-DANA, Law and Law, 2007.

11. Evstigneeva E. N. Fundamentals of taxation and tax law: Textbook. allowance. - M .: Infra-M, 2000.

12.Milyakov N.V. Taxes and taxation: Course of lectures. - 2nd ed., Rev. and add. - M .: INFRA-M, 2009.

13. Krokhina Yu.A. Tax law. M., 2008.

14.Shatalov S.D. Development of the Russian tax system: problems, solutions and prospects. - M .: MCFER, 2007

The Russian Federation has a three-tier taxation system. This means that some of the mandatory payments go to the local budget, while others go to the higher in the hierarchy. Know which ones go to the federal budget, which ones go to the regional and local ones, in order to comply with the procedure for their payment. The list of federal taxes is established in accordance with the Tax Code (TC) of the Russian Federation.

What taxes are federal in 2019

Federal, regional and local taxes represent all levels of the taxation system of the Russian Federation. This means that there is a list of mandatory payments to the state of each level that taxpayers and tax agents need to know.

The supreme position is occupied by the federal system of tax payments and levies. The main distinguishing feature is that it is regulated exclusively by the Tax Code of the Russian Federation, established and canceled by it. The transfer of such payments is obligatory throughout the territory of the Russian Federation. The full amount transferred by the tax agent or taxpayer goes to the federal budget.

Clause 7 of Art. 12 of the Tax Code of the Russian Federation in 2019 established that any other transfers that are not provided for by the specified code cannot be entered into the list of federal ones. The final list of federal taxes is established by numerous articles of the Tax Code of Russia and includes:

• Personal income tax;
• income tax;
• for the extraction of minerals;
• water.

However, in addition to the listed mandatory payments, there are other types of monetary contributions to the federal budget, namely:

• government duty;
• excise taxes;
• fee for the use of objects of animal life and water resources.

The procedure for paying tax payments to the federal, regional and local budgets establishes the obligation to indicate in the payment order the BSC (budget classification code). This requisite allows you to correctly attribute the payment and distribute the funds exactly to the budget for which they were supposed. Thus, mandatory transfers to the federal budget are paid by specifying the correct BCC in the appropriate field of the payment order.

Regional and local taxes in 2019

Such taxes and fees exist in each constituent entity of the Russian Federation, as well as local taxes - in a separate municipality. The list of types of compulsory payments is established not at the federal, but at the regional and local levels. They can change depending on the decisions of the relevant authorities acting at the level of the subjects or the municipality. However, the Tax Code of the Russian Federation plays a decisive role in the formation and establishment of the procedure for the payment of these taxes. Regional taxes include:

• on the property of the organization;
• for the gambling business;
• transport.

Concept and types of regional taxes

The Tax Code empowers regional legislatures to establish regional taxes, while limiting their list in order to avoid overburdening taxpayers.

The taxation system of the Russian Federation is built in a certain way and consists of a number of levels:

• Federal;
• Regional;
• Local.

This level system made it possible to assign certain tax deductions to a specific budget (local, republican, federal).

Regional taxes are taxes, the establishment of which is provided for by the Tax Code of the Russian Federation and which are introduced into action when a particular federal subject adopts the corresponding law.

These taxes are subject to mandatory payment only on the territory of the respective federal subjects.

The system of regional taxes includes both taxes, the effect of which by tax legislation applies to the entire Russian territory, as well as those that are established by the laws of individual subjects of the federation. Payment of both is obligatory on the territory of these respective entity by persons recognized by law as taxpayers.

Article 14 of the Federal Tax Code provides for only three taxes, which the subjects of the Russian Federation have the right to impose on their territory. Regional taxes include tax:

• on property levied from organizations;
• for the gambling business;
• transport.

Composition of regional taxes

As noted above, regional taxes include:

• taxes that apply to the entire territory of the Russian Federation in accordance with federal laws on taxes and fees, as well as the Tax Code of the Russian Federation;
• taxes established by the legislative bodies of independent constituent entities of the Russian Federation, which have their effect only on the territory of the corresponding constituent entity.

Until the modern Russian Tax Code was put into effect, the domestic taxation system was characterized by the division of regional taxes into:

• required;
• optional.

The essence of such a division was the possibility of limited application in regions (oblasts) of taxes separately established on the territory of the country. The local government was empowered to introduce taxes of regional significance in the quantities in which it deemed it necessary on its own without any restrictions. Some subjects of the federation, due to the authorities exercising such powers to the maximum, were overloaded with taxation.

The current Tax Code of the Russian Federation was called upon to limit the tax burden and bring the taxation system throughout the country into a single state. It was he who secured an exhaustive (closed) list of regional taxes, which have the right to be introduced in certain regions by local laws, thereby reducing the unbearable tax burden on taxpayers.

From now on, it is forbidden to establish additional regional taxes that are absent in the Tax Code of the Russian Federation, which has a fruitful effect primarily for business entities - legal entities.

Elements of regional taxes

Regional taxes are the totality of taxes established throughout the territory of the Russian Federation by its laws and the Tax Code in particular, as well as on the scale of a single region, but taking into account the provisions of the current federal tax legislation.

Both levels of taxes include separate, narrower classifications, in particular, for regional taxes, the classification is represented by a list of taxes that can be established within the subject by its authorities:

• property tax;
• gambling business tax;
• transport tax.

Analysis of existing regional taxes shows that most of the taxpayers are legal entities - organizations engaged in economic activities, and in rare cases, individuals.

Characteristics of regional taxes

The characteristics of regional taxes depend on a particular tax introduced in the region. In general, each of the types admissible for introduction within the region is characterized by the following:

1. For the property tax of a legal entity, it occupies the most significant layer in the system of regional taxation. On average, the regional budget income is formed by paying this tax by 6% or more.

Taxpayers are legal entities with assets on their balance sheets, which, according to tax legislation, are regarded as an object of taxation.

The objects in this case are movable and immovable property for domestic legal entities, which, according to the accounting department, are accounted for as the fixed assets of the organization.

For foreign legal entities engaged in economic activities in Russia through representative offices, the object is movable and immovable property, which is also the main means of accounting, as well as property received under a concession agreement.

If a foreign enterprise does not carry out its activities through representative offices in the Russian Federation, then the object is real estate in Russia, which is the property of this organization, as well as property received under a concession agreement.

2. For the tax on gambling business, taxpayers are legal entities or individual entrepreneurs whose entrepreneurial activity is related to generating income in the gambling business by charging fees for gambling, betting, etc.

The objects of taxation are tables, slot machines, as well as cash registers of a tote or bookmaker's office.

Each unit of the specified object must first be registered with the territorial tax service.

In this case, the registration period is 2 or more days before the day of installation (opening of an office or tote) for each individual unit.

To register, the taxpayer has to submit an application, after consideration of which a certificate of the corresponding uniform form is issued.

3. The transport tax is regional and specific.

So, the object of taxation:

• mechanical vehicles;
• motorcycles;
• scooters and others, including water and aircraft, which have been registered in the territory of the Russian Federation in the manner determined by its legislation.

Taxpayers are individuals in whose name the above objects were registered. This category of regional taxes contains a fairly large list of persons who have been granted exemptions on the payment of this tax.

Functions of regional taxes

Regional taxes are funds paid by legal entities to the regional budget, which allows the subsequent subject of the federation, represented by its governing body, to use these contributions to perform a number of functions:

• accumulation and use of funds received in the regional budget to achieve regional goals;
• the implementation by the regional authorities of their representative and administrative powers;
• self-sufficiency in the implementation of programs of social significance developed and operating within the territory of the region (oblast);
• development of the region's infrastructure;
• maintaining ecology and natural resources, since they are the natural basis for the existence, development and prosperity of the region.
• stimulating business activity, carrying out structural transformations that will make the region (oblast) more attractive in terms of investment, which will subsequently have a beneficial effect on the future well-being of the regional fiscal sphere.

Importance of regional taxes

The significance of regional taxes in the budgets of the constituent entities of the Russian Federation is colossal. This is because modern realities impose on them the function of a lever regulating the uninterrupted formation and replenishment of the regional budget.

The main role of regional taxes is reduced to the fact that they are designed to materially provide and nourish the regions. These material resources are subject to redistribution and direction for the benefit and development of the region, the solution of priority problems and the implementation of socially significant programs that are not funded from the federal budget, or funded in a much smaller volume than necessary.

The regional government, thanks to such taxes, as well as benefits and sanctions that complement the taxation system within the region, has an impact on legal entities and their economic behavior, thereby maximally leveling the playing field for all participants in social reproduction.

The procedure for establishing regional taxes

The introduction of regional taxes and their termination in the territories of federal subjects is carried out on the basis of the provisions of the Tax Code of the Russian Federation and the territorial laws of the subjects of the Russian Federation, which regulate taxation issues.

The legislative bodies of state power of a federal subject, when establishing taxes for their region (oblast), are guided by federal tax rules, concentrated in the Tax Code of the Russian Federation. They also determine:

• tax rates;
• payment procedure;
• terms of payment.

The rest of the elements of taxation, as well as the circle of taxpayers, are provided for by the Tax Code of the Russian Federation.

The regional legislative power, by the said laws, taking into account the provisions of the Tax Code of the Russian Federation, may additionally provide for tax breaks (benefits) for certain categories of taxpayers, as well as the procedure and grounds for their application.