Download Harmonization of relations of the state and individuals in the context

Harmonization of
relations of the state and
individuals in the context
of taxation theory
Y. Tyurina
Department of finances, Orenburg state
university (Orenburg, Russia). Candidate of
economic sciences, Associate Professor.
Actuality of the harmonization of relations of
the state and individuals in the context of
taxation theory
Taxes have big potential in solving of
mentioned problems, which confirms the
urgency of the given problem from the
position of search of balance between
participants of fiscal relations.
Nowadays, in Russia more and more urgent
becomes the problem of social disparity and
territorial differentiation of incomes of
population, which have hindering influence
upon rates if economic growth of the country.
Genesis of interests of the state
and taxpayers within the
sphere of taxing incomes of
individuals.
In 10 a.d.
the Emperor
of China
Wang Mang
introduced
an income
tax for
qualified
specialists,
however, in
future after
his death in
23 a.d. the
mentioned
tax was
canceled.
Then, there
was no
question
about
considering
the interests
of taxpayers,
the tax was
introduced
just for
completing
the state
treasury.
The further
attempt of
introducing
individual
income tax
was taken in
Florence in
1480 in
connection
with
necessity of
financing
expenses on
warfare with
Naples.
Then the
population
was under a
colossal
burden, their
incomes
were parallel
taxed by two
payments:
head tax and
power-tithe.
The last
represented
a
progressive
tax on
incomes of
individuals,
which rates
were as low
as 5% and
high as
16.33%.
Development of theories of
taxation of individuals
A. Laffer assumed high level of
taxation to negatively influence
economic activity, to reduce total
supply, to slow economic growth,
and finally to lead to reduction of
incomes to the state budget.
The idea of refusing regressive
scale of taxation in favour of
progressive and proportional is
watched in the works of farther of
classical political economy in
France P. Boisguilbert.
I.Ozerov paid close attention to
taxing incomes of population and
advocated for moderate
progressive scale of rates and
observance of taxation principles.
N.Turgenev considered as a
feature of awareness of people
and education of state.
Taxation practice
The essence of head taxation in France constituted in partition of the population into 22
classes in depending on the property standing and taxation of their incomes according
progressive scale from 1 to 2000 livres.
Intensified preparing of England to the war with Napoleon in 1798 demanded introduction
of income tax in order to fill the state budget.
The mechanism of income tax collecting in Prussia was different by its specificity. It was
introduced in 1821 in order to pay contributions to Napoleonic France.
Further, while uniting of German lands the tax for incomes of individuals was reformed,
which resulted in non-satisfaction of the interests of the state and taxpayers.
Introduction of income tax in the USA, as in many other countries mentioned above, was a
necessary measure during the Civil War 1861-1865.
In Russia during a range of centuries the main direct tax was head duty.
Classification of taxation principles,
directed on harmonization of relation
of the state and individuals.
Principles of taxation, directed on harmonization
of relations between state and individuals
General
-universality
- equality
- one-time taxation
- gratuitousness
- public aim of collecting taxes
- comfortableness and certainty
- efficiency
- directivity of formation of tax
structure
Special
- social justice
- progressivity
- optimality
- adequacy
Social directivity of tax is unequivocally
confirms by presence of revenues, released
from taxation, which include:
State benefits, excepting aids of temporarily incapacity for work
(including aid on ill child care), and other payments and
compensation;
Pensions on state pension provision, aliments;
Scholarships, grants and bonuses for achievements in the
sphere of science, culture, art and technics;
Sums, paid by employers for rendering of medical services for
their employees, etc.
Conclusion
 Studying of the main stages of development of the theories of
taxation of individuals allowed deeper understanding of the nature
and basis of tax existence.
 Catholicity of theories creates a powerful base for improving fiscal
legal relations between the state and taxpayers, gives an
opportunity for filling the gaps and correcting defects in the
practice of tax collection.
 In Russia practice of taxing revenues of individuals began with
introduction of a head duty. It should be mentioned, that the
historical experience evidences about collecting income tax both by
progressive scale, and with use of a non-taxable minimum.
 However, according to the organs of state authority, such a system
didn’t lead to the necessary level of budgetary receipts, though it
was providing social stability, and further it was reformed, putting
one of the main principles of taxation – principle of justice to the
background.
Thank you for
your attention!
Y. Tyurina
Department of finances, Orenburg state
university (Orenburg, Russia). Candidate of
economic sciences, Associate Professor.