The main function of taxes is Functions of the Federal Tax Service of Russia. Fiscal function of taxes

The Federal Tax Service exercises the following powers in the established field of activity:
1. exercises control and supervision over:
1.1. compliance with the legislation on taxes and fees, as well as regulatory legal acts adopted in accordance with it, the correctness of the calculation, the completeness and timeliness of the payment of taxes, fees and insurance premiums, and in cases provided for by the legislation of the Russian Federation, the correctness of the calculation, the completeness and timeliness of the payment other obligatory payments to the appropriate budget;
1.2. compliance by residents (with the exception of credit institutions, non-credit financial institutions provided for by the Federal Law "On the Central Bank of the Russian Federation (Bank of Russia)") and non-residents of the currency legislation of the Russian Federation, the requirements of acts of currency regulation and currency control bodies (except for control over currency transactions, associated with the movement of goods across the customs border of the Eurasian Economic Union, with the importation of goods into the Russian Federation and their export from the Russian Federation), the compliance of currency transactions carried out, not related to the movement of goods across the customs border of the Eurasian Economic Union, with the importation of goods into the Russian Federation and their export from the Russian Federation, the terms of licenses and permits, as well as compliance by residents who are not authorized banks with the obligation to notify the tax authorities at the place of their registration of the opening (closing, changing details) of accounts (deposits ) in banks located outside the territory of the Russian Federation, and submit reports on the movement of funds on such accounts (deposits);
1.3. compliance with the requirements for cash registers, the procedure and conditions for its registration and use;
1.4. completeness of accounting for cash receipts in organizations and individual entrepreneurs;
1.5. execution by organizations running sweepstakes and betting shops, as well as organizing and conducting lotteries, sweepstakes (mutual betting) and other risk-based games, including in electronic form, of the Federal Law “On countering the legalization (laundering) of proceeds from crime, and Financing of Terrorism” in terms of recording, storing and presenting information on transactions subject to mandatory control, as well as on the organization and implementation of internal control.
2. Issues in the prescribed manner:
2.1. certificates of registration of a person performing operations with straight-run gasoline;
2.2. certificates of registration of an organization that performs operations with denatured ethyl alcohol;
2.3. permission to process fiscal data;
2.4. certificates of registration of a person performing operations with benzene, paraxylene or orthoxylene;
2.5. certificates of registration of an organization engaged in operations with middle distillates;
2.6. certificates of registration of the person performing operations for the processing of middle distillates.
3. carries out:
3.1. state registration of legal entities, individuals as individual entrepreneurs and peasant (farm) enterprises;
3.2. issuance of special stamps for marking tobacco and tobacco products produced in the territory of the Russian Federation;
3.3. federal state supervision in the field of organization and conduct of gambling;
3.4 state supervision over the activities of self-regulatory organizations organizers of gambling in betting shops and self-regulatory organizations of organizers of gambling in sweepstakes;
3.5 federal state supervision of lotteries;
3.6 accreditation of branches, representative offices of foreign legal entities (except for representative offices of foreign credit institutions);
3.7 functions of a certification center to provide participants in electronic interaction with certificates of keys for verifying electronic signatures in cases established by the legislation of the Russian Federation.
4. registers in the prescribed manner:
4.1. cash register equipment used by organizations and individual entrepreneurs in accordance with the legislation of the Russian Federation;
5. leads in due course:
5.1. registration of organizations and individuals for the purpose of tax control;
5.2. the Unified State Register of Legal Entities, the Unified State Register of Individual Entrepreneurs and the Unified State Register of Taxpayers;
5.3 unified register of lottery terminals;
5.5. register of disqualified persons;
5.6 the state register of self-regulatory organizations of organizers of gambling in betting shops and the state register of self-regulatory organizations of organizers of gambling in sweepstakes;
5.7 state register of accredited branches, representative offices of foreign legal entities;
5.8 register of cash registers;
5.9 register of fiscal accumulators;
5.10 register of expert organizations;
6. informs taxpayers, payers of fees, payers of insurance premiums free of charge (including in writing) about applicable taxes, fees and insurance premiums, legislation on taxes and fees and regulatory legal acts adopted in accordance with it, the procedure for calculating and paying taxes, fees and insurance premiums, the rights and obligations of taxpayers, payers of fees, payers of insurance premiums, the powers of tax authorities and their officials, and also provides tax reporting forms and explains the procedure for filling them out;
6(1) notifies, in accordance with the established procedure, the self-regulatory organization of the organizers of gambling in bookmaker's offices about the discovery of facts of violation by the organizer of gambling in the bookmaker's office of the requirements established by Article 6.2 of the Federal Law "On State Regulation of the Organization and Conduct of Gambling and on Amendments to Certain legislative acts of the Russian Federation”;
7. carry out, in accordance with the procedure established by the legislation of the Russian Federation, the return or offset of overpaid or overcharged amounts of taxes, fees and insurance premiums, as well as penalties and fines;
8. accepts in accordance with the procedure established by the legislation of the Russian Federation:
8.1. decisions on changing the terms for payment of taxes, fees, insurance premiums and penalties;

8.2. acts on the termination of permits issued to residents within the limits of authority provided for in subparagraph 5.1.5 of these Regulations, with the exception of permits issued by the Central Bank of the Russian Federation or its territorial office, in cases provided for by the currency legislation of the Russian Federation;
8.3. decisions to revoke permission to process fiscal data.
9. establishes (approves):
9.1. tax notice form;
9.2. form of claim for payment of tax, fee, insurance premiums;
9.3. forms of applications for registration and deregistration with the tax authority;
9.4. forms of notifications of registration and deregistration with the tax authority;
9.5. form of certificate of registration with the tax authority;
9.6. the form of the decision of the head (deputy head) of the tax authority to conduct an on-site tax audit;
9.7. the form and requirements for drawing up a tax audit report;
9.8. the form of an act on the discovery of facts testifying to tax offenses provided for by the Tax Code of the Russian Federation (with the exception of tax offenses provided for in Articles 120, 122, 123), and the requirements for its preparation;
9.9. the form of submission by tax agents to the tax authority of information on the income of individuals and the amounts of accrued and withheld taxes for the tax period;
9.10. the form of a certificate of income received by individuals and tax amounts withheld;
9.11. the form of submission to the tax authority by the tax agent of information on the amounts of income paid to foreign organizations and taxes withheld for the past reporting (tax) period;
9.12. an application form for the refund of withheld tax on income paid to foreign organizations;
9.13. the form of submission to the tax authority by the authorities issuing licenses (permits) for the use of objects of the animal world, for the use of objects of aquatic biological resources, in accordance with the established procedure, information about the licenses (permits) issued, the amount of the fee payable under each license (permit), as well as information about the timing of the payment of the fee;
9.14. the form of submission by organizations and individual entrepreneurs that use wildlife objects on the basis of a license (permit) for the use of wildlife objects to the tax authorities at the place of their registration of information on obtained licenses (permits) for the use of wildlife objects, the amount of the fee payable, and the amount of fees actually paid;
9.15. a list of documents submitted by organizations and individual entrepreneurs to the tax authority for offsetting or refunding fees for unrealized licenses (permits) for the use of wildlife objects;
9.16. the form of submission to the tax authorities by organizations and individual entrepreneurs that use objects of aquatic biological resources on the basis of a license (permit) for the use of objects of aquatic biological resources, information on licenses (permits) obtained for the use of objects of aquatic biological resources, the amount of the fee payable in the form one-time and regular contributions;
9.17. the application form for registration with the tax authority of the taxpayer when fulfilling the production sharing agreement;
9.18. the form of a certificate of registration with the tax authority of the taxpayer when fulfilling a production sharing agreement;
9.19. the form of submission by the bodies carrying out the state registration of vehicles, information about vehicles registered or deregistered in these bodies, as well as about the persons on whom vehicles are registered;
9.20. forms of notifications about opening (closing) of accounts (deposits) in foreign currency (in the currency of the Russian Federation) and about changing the details of accounts (deposits) in foreign currency (in the currency of the Russian Federation) in banks outside the territory of the Russian Federation;
9.21. a form of notification of the existence of accounts in banks outside the territory of the Russian Federation, opened in accordance with permits, the validity of which has ceased;
9.22. the procedure for informing taxpayers, payers of fees, payers of insurance premiums and tax agents of information about changes in the details of the relevant accounts of the Federal Treasury and other information necessary to fill in instructions for the transfer of taxes, fees, insurance premiums, penalties and fines to the budget system of the Russian Federation;
9.23. the form of a receipt confirming the receipt of funds for the payment of taxes, fees, insurance premiums, issued by the local administration to taxpayers (tax agents), payers of fees, payers of insurance premiums;
9.24. the form of the document drawn up upon detection of arrears;
9.25. the form and procedure for sending to the bank a decision to suspend operations on bank accounts on paper;
9.26. the form and procedure for sending to the bank a decision to cancel the suspension of operations on bank accounts on paper;
9.27. the form of the act of joint reconciliation of calculations for taxes, fees, insurance premiums, penalties and fines;
9.28. the form of the bank's notification to the tax authority about opening or closing an account, about changing the account details;
9.29. the form and procedure for sending a request to the bank by the tax authority;
9.30. in agreement with the Central Bank of the Russian Federation, the form and procedure for the provision of information by banks at the request of the tax authorities;
9.31. grounds for and procedure for extending the term for conducting an on-site tax audit;
9.32. the procedure for the interaction of tax authorities on the execution of orders for the retrieval of documents;
9.33. upon agreement with the Central Bank of the Russian Federation, the procedure for monitoring the fulfillment by credit institutions of the obligations established by the Tax Code of the Russian Federation;

9.34. the procedure for changing the deadline for payment of taxes, fees and insurance premiums by the tax authorities;

9.35. forms and procedure for filling out forms of tax declarations (calculations), as well as formats and procedures for submitting tax declarations (calculations) and documents attached to them in accordance with the Tax Code of the Russian Federation in electronic form (in agreement with the Ministry of Finance of the Russian Federation);
9.36. forms and formats of documents provided for by the Tax Code of the Russian Federation and used by tax authorities in the exercise of their powers in relations regulated by the legislation on taxes and fees, as well as the procedure for filling out forms and sending and receiving such documents on paper or in electronic form via telecommunication channels if the powers to approve them are not assigned by the Tax Code of the Russian Federation to another federal executive body;
9.37. forms of applications, notifications, messages submitted during the state registration of legal entities, peasant (farm) enterprises and individuals as individual entrepreneurs;
9.38. requirements for the execution of documents submitted to the registration authority;
9.39. the form and content of the document confirming the fact of making an entry in the Unified State Register of Legal Entities or the Unified State Register of Individual Entrepreneurs;
9.40. the procedure for sending documents to the registration authority using public information and telecommunication networks, including the Internet, including the federal state information system "Unified Portal of State and Municipal Services";
9.41. the procedure for interaction between registration authorities at the location of legal entities being reorganized and created as a result of reorganization;
9.42. forms and procedure for providing interested persons with an extract from the register of disqualified persons and a certificate of absence of the requested information;
9.43. forms and formats of applications and documents used in the course of accreditation, making changes to the information contained in the state register of accredited branches, representative offices of foreign legal entities, termination of accreditation of a branch, representative office of a foreign legal entity operating in the territory of the Russian Federation (with the exception of a representative office of a foreign a legal entity operating in the field of civil aviation and representative offices of foreign credit institutions);
9.44. forms and formats for the submission to the tax authority by the Central Bank of the Russian Federation, the federal executive body that performs the functions of providing public services and managing state property in the field of air transport (civil aviation), information on accreditation, on the decision taken on accreditation, amendments to information contained in the state register of accredited branches, representative offices of foreign legal entities, the termination of accreditation, the decision taken to terminate the accreditation of representative offices of foreign credit institutions and representative offices of foreign legal entities operating in the field of civil aviation, information on the number of foreign citizens who are employees of the respective representative offices , other information to be included in the register;
9.45. the form of the document on making an entry in the state register of accredited branches, representative offices of foreign legal entities;
9.46. procedure for accreditation, making changes to the information contained in the state register of accredited branches, representative offices of foreign legal entities, termination of accreditation of a branch, representative office of a foreign legal entity operating in the Russian Federation, a list of documents submitted by a foreign legal entity along with an application for accreditation, on making changes to the information contained in the register, termination of accreditation (except for representative offices of foreign credit institutions), and requirements for their execution;
9.47. the procedure for creating, operating and maintaining the state register of accredited branches, representative offices of foreign legal entities and providing information from it, the composition of the information contained in it, as well as the composition of the information to be posted on the information and telecommunication network "Internet";
9.48. the form of an extract from the state register of accredited branches, representative offices of foreign legal entities about a specific branch, representative office of a foreign legal entity or a certificate of absence of the requested information, as well as the procedure for their provision;
9.49. forms, formats and procedure for submitting information about a branch, representative office of a foreign legal entity that is accredited or operates on the basis of a permit to open a representative office on the territory of the Russian Federation before January 1, 2015 and whose accreditation or permit, respectively, does not expire before April 1 2015, for entering into the state register of accredited branches, representative offices of foreign legal entities;
9.50. forms and formats of documents necessary to ensure electronic document management in relations regulated by the legislation on taxes and fees, the procedure for filling out forms and the procedure for sending and receiving such documents in electronic form via telecommunication channels, as well as the formats required from taxpayers, payers of fees, payers of insurance contributions of documents submitted to the tax authority in electronic form via telecommunication channels, and the procedure for submitting such documents, if the authority to approve the forms and (or) formats of these documents is not assigned by the Tax Code of the Russian Federation to other federal executive bodies

9.51. the grounds, conditions and methods for carrying out the measures specified in paragraph 4.2 of Article 9 of the Federal Law “On State Registration of Legal Entities and Individual Entrepreneurs”, as well as the procedure for using the results of these measures;
9.52. the form of a written objection to the forthcoming state registration of amendments to the charter of a legal entity or the forthcoming entry of information into the Unified State Register of Legal Entities;
9.53. the form of an application of an individual about the unreliability of information about him in the Unified State Register of Legal Entities;
9.54. an application form for the compliance of a cash register model with the requirements of the legislation of the Russian Federation on the use of cash registers and a statement form for the compliance of a fiscal accumulator model with the requirements of the legislation of the Russian Federation on the use of cash registers, as well as the procedure for filling out the forms of these documents and the procedure for sending and receiving specified documents on paper;
9.55. forms of applications for registration (re-registration) of cash registers and deregistration of cash registers, registration cards for cash registers and cards for deregistration of cash registers, the procedure for filling out the forms of these documents and the procedure for sending and receiving these paper documents;
9.56. cases, procedure and terms for the provision, in accordance with the legislation of the Russian Federation on the use of cash registers, information and documents in electronic form by organizations, individual entrepreneurs who carry out settlements, and users to the tax authorities through the office of cash registers.
9.57. methodology for conducting an examination of models of cash registers and technical means of the operator of fiscal data (applicant for permission to process fiscal data);
9.58. formats of fiscal documents that are mandatory for use;
9.59. a list of information and (or) documents, forms, formats and the procedure for their provision by the operator of fiscal data to tax authorities in the course of their control and supervision;
9.60. the procedure for providing tax authorities with access to fiscal data in real time and the provision of fiscal data by the operator of fiscal data at the request of the tax authority;
9.61. the procedure for maintaining the office of cash registers;
9.62. standard additional professional programs in the field of assessing the compliance of cash registers and technical means of the operator of fiscal data (applicant for permission to process fiscal data) with the requirements for them;
9.63. the form of submission by the self-regulatory organization of organizers of gambling in bookmakers to the Ministry of Sports of the Russian Federation and the Federal Tax Service of the list of agreements concluded by members of the self-regulatory organization of organizers of gambling in bookmakers on the use of symbols and names of sporting events (as agreed with the Ministry of Sports of the Russian Federation);
9.64. form of presentation by the self-regulatory organization of the organizers of gambling in betting shops to the Ministry of Sports of the Russian Federation and the Federal Tax Service of information on accepted rates in relation to sports events organized by all-Russian sports federations and professional sports leagues, as well as on paid winnings (in agreement with the Ministry of Sports of the Russian Federation );
9.65. the form of submission by the self-regulatory organization of the organizers of gambling in betting shops to the Ministry of Sports of the Russian Federation and the Federal Tax Service of information on the amount of payable and actually paid amounts of targeted deductions (in agreement with the Ministry of Sports of the Russian Federation);
9.66. the procedure for notification by the Federal Tax Service of the self-regulatory organization of the organizers of gambling in betting shops about detected violations by the organizer of gambling in the bookmaker's office of the requirements established by Article 6.2 of the Federal Law "On State Regulation of Organizing and Conducting Gambling Games and on Amendments to Certain Legislative Acts of the Russian Federation" »;
10. develops the forms and procedure for filling out calculations for taxes, insurance premiums, forms of tax returns and other documents in cases established by the legislation of the Russian Federation, and sends them for approval to the Ministry of Finance of the Russian Federation.
11. represents, in accordance with the legislation of the Russian Federation on insolvency (bankruptcy), the interests of the Russian Federation in respect of mandatory payments and (or) monetary obligations;
12. carry out, in accordance with the established procedure, verification of the activities of legal entities, individuals, peasant (farm) enterprises in the established field of activity;
13. performs the functions of the main manager and recipient of federal budget funds provided for the maintenance of the Service and the implementation of the functions assigned to it;
14. ensures, within its competence, the protection of information constituting a state secret;
15. organizes the reception of citizens, ensures timely and complete consideration of citizens' appeals, makes decisions on them and sends answers to applicants within the period established by the legislation of the Russian Federation;
16. organizes and ensures mobilization training and mobilization of the Service, as well as control and coordination of the activities of subordinate organizations for their mobilization training;
16.1. carries out the organization and conduct of civil defense in the Service;
17. organizes vocational education for employees of the central office of the Service, its territorial bodies and organizations under its jurisdiction, as well as additional vocational education and vocational training in the field of activity of the Service;
17.1. establishes the procedure and terms for attestation of candidates for the position of head of educational organizations subordinate to the Service, and heads of these organizations;
18. carries out, in accordance with the legislation of the Russian Federation, work on the acquisition, storage, accounting and use of archival documents formed in the course of the activities of the Service;
19. interacts in accordance with the established procedure with public authorities of foreign states and international organizations in the established field of activity;
20. in accordance with the procedure established by the legislation of the Russian Federation, places orders and concludes state contracts, as well as other civil law contracts for the supply of goods, performance of work, provision of services for the needs of the Service, as well as for research work for state needs in the established field of activity ;
21. performs other functions in the established field of activity, if such functions are provided for by federal laws, regulatory legal acts of the President of the Russian Federation or the Government of the Russian Federation;
22. carries out, in accordance with the legislation of the Russian Federation and other regulatory legal acts on the contract system in the field of procurement of goods, works, services to meet state and municipal needs, the procurement of goods, works, services in the established field of activity.

The Federal Tax Service, in order to exercise its powers in the established field of activity, has the right to:
1. organize the conduct of the necessary studies, tests, examinations, analyzes and assessments, as well as scientific research on the implementation of control and supervision in the established field of activity;
2. request and receive information necessary for making decisions on issues related to the established field of activity;
3. provide legal entities and individuals with explanations on issues related to the established field of activity;
4. exercise control over the activities of the territorial bodies of the Service and subordinate organizations;
5. to involve, in the prescribed manner, for the study of issues related to the established field of activity, scientific and other organizations, scientists and specialists;
6. apply the measures of a restrictive, preventive and preventive nature provided for by the legislation of the Russian Federation, as well as sanctions aimed at preventing and (or) eliminating the consequences caused by the violation by legal entities and individuals of mandatory requirements in the established field of activity, in order to suppress the facts of violation of the legislation of the Russian Federation ;
7. create advisory and expert bodies (councils, commissions, groups, colleges) in the established field of activity;
8. develop and approve in the prescribed manner samples of uniforms, insignia, certificates, as well as the procedure for wearing uniforms;
9. Establish departmental awards in the prescribed manner, approve the regulations on these awards and the description of the awards.

The Federal Tax Service is not entitled to carry out regulatory legal regulation in the established area of ​​activity, except for cases established by federal laws, decrees of the President of the Russian Federation and resolutions of the Government of the Russian Federation, as well as the management of state property and the provision of paid services.
The restrictions on the powers of the Service established by the first paragraph of this clause do not apply to the powers of the head of the Service for managing property assigned to the Service on the right of operational management, resolving personnel issues and organizing the activities of the Service.

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 received by the budget through the implementation of the fiscal function of taxes during a downturn in 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 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 profit (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.

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 income 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, 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 available to 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 taxation system for 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.

The essence and inner content of taxes will be in their functions, in the “work” that they perform. There are the following functions of 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 the formation of a financial pyramid, which means financial collapse. Domestic experience ϶ᴛᴏ vividly confirmed: the excessive scale of issuance of 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 the foregoing, we come to the conclusion that 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 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 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. 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 profit (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 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 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 share of them should go to the poor in the form of social assistance.

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, 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 available to 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 various 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 the foregoing, 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 economic policy pursued, the type of state, its objectives and the goals of tax collection.

Tax is an 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. Separate features of 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 public spending on the maintenance of the state apparatus, the defense of the country, and is also aimed at financing less productive areas that do not have enough funds for their development, such as fundamental science or many educational institutions, 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 apply for loans at different levels: state, regional and local loans. The use of loans leads to the formation of public debt.

Speaking about the practical side of the fiscal function of taxes, we can say that, first of all, this function deals with the optimal choice of the 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 above, we can say that the share of funds that came to the budget through the implementation of the fiscal function of taxes during the 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 producers with the help of 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 of such a social problem as smoking with the help of a tax. After a sharp increase in excise taxes 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 a clear example when an 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 the production to the social sphere (from the rich to the poor, from the employed to the unemployed), to finance large intersectoral and social targeted programs that have a nationwide meaning. 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 ongoing 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 types of 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.

Tax functions should reveal the essential properties and internal content of the tax as an economic category, as well as express the social purpose of taxation as the basis of redistributive relations in the process of creating social wealth and a way to mobilize financial resources at the disposal of the state.

The existing approaches to the problem of tax functions can be divided into three groups:

• only fiscal;
• fiscal and regulatory (inherent in highly developed market relations);
• multifunctional manifestation of the essence of taxes (in addition to the fiscal and regulatory functions, at least control and distribution functions are distinguished).

The most logical is the selection four tax functions:

1. fiscal;
2. distributive (social);
3. control;
4. regulating:

• stimulating;
• destimulating;
• reproductive.

fiscal function (from Latin fiscus - state treasury) is the main function of taxes, reflecting the fundamental purpose of taxation - the withdrawal through taxes of part of the income of organizations and in favor of the state budget in order to create a material basis for the state to implement its functional duties. The fiscal function is present in all taxes without exception in any tax system. It was the only one in the early periods of taxation; over time, its significance has not only not weakened, but continues to grow in the conditions of developed market relations. Moreover, strengthening the position of the state in the economy, social, law enforcement and other areas leads to an objective increase in government spending, and, consequently, the share of the social product redistributed through taxes. For the sake of fairness, it should be noted that in certain historical periods the effect of the fiscal function weakened, but in more significant time periods its strengthening inevitably affected.

It is traditionally believed that all other functions of taxes are, to a greater or lesser extent, derivatives of the fiscal one, and this is true. However, the variety of effects of a regulatory, distributive nature, achieved through a well-constructed and verified tax system, indicates that although the fiscal function is the most significant and largely determines the others, it is by no means exclusive.

Distributive (social) function expresses the socio-economic essence of the tax as a special instrument of distribution relations, provides a solution to a number of socio-economic problems that are outside the scope of market self-regulation. The means of solving these problems, which makes it possible to redistribute the social product between different categories of the population in order to reduce social inequality and maintain social stability in society, are taxes and the tax system, namely:

• the use of a progressive scale of taxation of personal income, i.e. a certain progression in the dependence "high incomes - high taxes";
• increase in the share of indirect taxation, i.e. achieving greater taxation of categories of persons with a large volume of consumption;
• the use of increased excise taxes on non-essential goods, luxury goods;
• the use of targeted benefits, non-taxable minimums, various tax deductions, exemptions from taxation, reduced tax rates (for example, when taxing personal income or in the case of value added tax, when essential goods are either exempt from taxation or taxed at a lower rate) ;
• the use of compensatory and funded social payments (in Russia - UST), the burden of payment of which is not assigned to the employee, but is shifted to the employer.

The distribution function is also realized through individual gratuitousness of taxes. The poorest segments of the population can pay very little or no taxes at all legally, but at the same time enjoy a significant amount of services (education, health care, social protection) funded by the state through tax revenues from organizations and more affluent citizens. Thus, the distributive (social) function not only ensures the regulation of the actual size of the tax burden based on the income level of various segments of the population, but also makes it possible, to a certain extent, to compensate for low incomes with state transfers and services.

control function taxes is to ensure state control over the financial and economic activities of organizations and citizens, as well as over sources of income, their legitimacy and areas of expenditure. The essence of this control is to assess the compliance of the size of tax liabilities and tax revenues, i.e. timeliness and completeness of taxpayers' fulfillment of their obligations. State control is an important factor preventing tax evasion and the development of the shadow sector of the economy. In addition, this function helps to increase the efficiency of the implementation of other functions of taxes, primarily fiscal - through a comparison of tax revenues with the financial needs of the state. Through this function, control over financial flows is ensured, the need for reforming the tax and budget systems is determined.

Regulating function manifests itself through a set of measures in the field of taxation aimed at strengthening state intervention in economic processes (to prevent a decline or stimulate growth in production, scientific and technological progress, regulation of supply and demand, the volume of income and savings of the population, the volume of investments). The essence of the regulatory function in relation to social reproduction is to influence through taxation not only macroeconomic proportions, but also the behavior and economic behavior of citizens: their desire for consumption, savings, and investment. This function implements not only economic relations in hierarchical subordination (state - taxpayer), but in many respects and economic relations between taxpayers.

A.V. Bryzgalin distinguishes three subfunctions in the regulatory function of taxes:

• stimulating;
• destimulating;
• reproductive.

More about subfunctions

Stimulating subfunction consists in the formation through taxation of certain development incentives for target categories of taxpayers and (or) types of activities. It is implemented through a system of tax preferences for these categories and types of activities: preferential tax regimes, reduced tax rates, tax credits and holidays, various exemptions, deductions, etc. The target categories of taxpayers, as a rule, include small businesses, charitable foundations, public organizations, enterprises of the disabled, etc. Targeted activities, the promotion of which is traditionally supported by the state, most often include agriculture, education, science, healthcare, charitable, religious and educational activities.

At the same time, it is possible to stimulate not only the development of certain enterprises and industries, but also individual territories, for example, by establishing a preferential taxation procedure on them (by establishing so-called offshore zones). However, it should be understood that the incentive effect of taxation has a limited effect. It shouldn't be overestimated. The tax aspect certainly affects the economic behavior of the subjects, but this is only one of the aspects to stimulate their better performance. The tax only withdraws part of the earnings, so if any enterprise or type of activity is unprofitable and inefficient initially, then no tax preferences will help their development. A similar situation is clearly seen in our agriculture.

Destimulating subfunction, on the contrary, consists in the formation through taxation of certain barriers to the development of any undesirable economic processes. It should be noted that taxes inherently discourage the development of any production, but by raising tax rates for certain types of activities, it is possible to purposefully limit their distribution, such as, for example, the gambling business. Increased excises on products that are undesirable for consumption (alcohol, tobacco) can to some extent discourage their supply.

However, the selective importance of such a sub-function should also not be exaggerated, since in this case the development of the production of undesirable products or services will be stimulated by continuing demand. Variations in tax rates are not unlimited: if demand persists, they will raise prices, part of the production will generally go to the shadow sector.

It should also be noted that this subfunction is, to a certain extent, a mirror image of the previous one. Thus, by increasing the share of indirect taxation, it is possible to discourage consumption processes and stimulate accumulation, and hence investment. Through high import duties, it is possible to discourage the consumption of foreign goods and stimulate domestic production, etc. It is this mirror conjugation that brings us to the idea of ​​the expediency of considering them as subfunctions of the regulatory function. The allocation of the stimulating function as an independent one, recommended by a number of authors, for example, V.G. Panskov, seems to be insufficiently substantiated, since when stimulating the development of certain industries, industries and territories, the development of others is hindered. These subfunctions as "two sides of the same coin" should accompany each other.

Reproductive subfunction manifests itself in the orientation of certain types of taxes for the accumulation of funds for the restoration of consumed resources. A typical example is the mechanism of depreciation of fixed assets, when the amounts of accrued depreciation are recognized as expenses taken into account when calculating the base for corporate income tax. This subfunction is also implemented in the so-called resource taxes, payments for which are related to the volume of consumption of public resources: water tax, tax on the extraction of minerals, fees for the use of wildlife and aquatic biological resources.