Ставшее пресловутым слово "налоги", наводит ужас on many payers from the sphere of large and small businesses. But at the same time, the tax revenues of the federal budget are today the main source of replenishment of the state treasury at the federal and regional levels. The tax burden, a heavy burden falls on the shoulders of small businesses, making it more vulnerable and defenseless in an open economic space.
According to leading economic analysts,It is time for representatives of the Ministry of Economic Development of the Russian Federation to thoroughly understand the tax rates established for developing businesses. Otherwise, some promising business projects simply fly into the ballot box. Unfortunately, for the majority of modern taxpayers, the policy of the government of the Russian Federation today has a clear vector, aimed at increasing fees to replenish the treasury. Tax revenues of the federal budget play a decisive role in the formation of its expenditure items, in the context of each individual time interval. These taxes include fees established by the Tax Code of the Russian Federation, which are levied on a mandatory basis throughout the country. Tax revenues of the budget, similarly to many economic indicators, are subject to planning in the short and long term. After making such planned forecasts, an approximate budget is formed in its expenditure side. The level of such an indicator as tax revenues of the federal budget is annually discussed and ratified by the government of the Russian Federation.
The federal budget is creditedtax charges in accordance with the regulations defined by law. As a rule, the lion’s share of such revenues is made up of subsidies, which in the prescribed amount are transferred to the federal treasury. This principle of taxation underlies the tax policy of the vast majority of developed countries. As practice shows, such a system is effective and has encouraging reviews, especially in cases where the amount of subsidies is set individually for each region, based on the level of its financial and economic development. Such an approach makes it relatively easy for the emerging business to breathe and contributes to its further development. Taxes of the federal level are credited to the budgets of each individual subject of the Russian Federation according to the current standards, which are established by federal budget law. Tax revenues of the federal budget depend on the size of tax rates established by the subjects of the federation. The main taxes designed to replenish the state treasury include: excise taxes on alcohol and tobacco products, corporate income tax, excise taxes on motor vehicles, value added tax, and many others. This list can be continued for quite a long time, which does not add optimism to the payers of these taxes. The need of a state institution for taxes is natural in nature, since any social or economic entity must be fed with something and tax collections are designed to fill this gap. The history of taxes has rather ancient roots and originates approximately from the moment of inception of the state itself.
Tax on imputed income is mandatoryfor categories of taxpayers carrying out activities related to the list established by law. This tax can be applied to such activities as the provision of domestic services, the provision of services in the field of veterinary services, car repair and maintenance services and others.
