Реферат: Налоговое право

<st1:place w:st=«on»><st1:PlaceName w:st=«on»>PLEKHANOV</st1:PlaceName><st1:PlaceName w:st=«on»>RUSSIAN</st1:PlaceName> <st1:PlaceType w:st=«on»>ACADEMY</st1:PlaceType></st1:place>OFECONOMICS

Financial Law

Report “The Tax Law”

Student: Julia Efimova

Academysupervisors:Ekaterina Vladimirovna Bagreeva

Per OyvindBerg-Knutsen

Moscow 2006

ContentsTOC o «1-2» h z u

Introduction. PAGEREF _Toc128912318 h 3

1)Taxes and the Tax Law… PAGEREF _Toc128912319 h 4

1)Taxes and the Tax Law… PAGEREF _Toc128912320 h 4

2)Taxpayers. PAGEREF _Toc128912321 h 7

3)Tax authorities. PAGEREF _Toc128912322 h 9

4) Taxoffences. PAGEREF _Toc128912323 h 10

4.1)Court Proceeding in a tax offence case. PAGEREF _Toc128912324 h 11

Conclusion. PAGEREF _Toc128912325 h 12

Bibliography:PAGEREF _Toc128912326 h 13

Introduction

Among economic instruments, by meansof which the state influences market economy, taxes play the important role. Inconditions of market economy any state widely uses a tax policy as the certainregulator of influence on the negative phenomena of the market. Taxes, as wellas all tax system, are the powerful tool of management of economy in conditionsof the market.

The use of the taxes is one of the economicalmethods of government and maintenance of interconnection of the interests ofthe State with individual persons, commercial organizations forms of ownershipand organizational — the legal form of the enterprise. By means of taxes mutualrelations of businessmen, the enterprises of all forms of ownership with thestate and local budgets, with banks, and also with the higher organizations aredefined.

1) Taxesand the Tax Law

Ataxis a compulsory charge or other levy imposed on anindividual or a legal entity by a state or a functional equivalent of a state(e.g., tribes, secessionist movements or revolutionary movements). Taxes couldalso be imposed by a sub national entity.[1]

Atax shall be defined as an obligatory and individually non-refundable paymentcollected from organisations and individuals in the form of alienation of moneyresources owned by them by right of ownership, economic jurisdiction oroperational management for purposes of financing the activity of the stateand/or municipalities.[2]

Taxes play the most important roleof the state revenue. In 2002 the taxes made up 81,21% [3]of the profitable part of the federal budget.

Tax lawis the codified system of financial laws thatdescribes government levies (taxes) on economic transactions.The tax law represents a branch of legal systemof the Russian Federation which regulates public relations in the sphere of thetaxation, which means the relations in connection with the realization oftaxation and other obligatory payments, the organization and functioning of thesystem of tax regulation and the tax control over the all levels of thegovernment and local self-government.

Legislation on taxes and chargesconsists of the Tax Code, federal and regional laws, local regulative acts. Taxlaws which had been adopted before the Tax Code came into force are valid inthe part not conflicting with the Tax Code.

SHAPE * MERGEFORMAT

The Tax Code

Federal Laws

Regional Laws

Local Tax Legal Acts

<img src="/cache/referats/21805/image001.gif" v:shapes="_x0000_s1027 _x0000_s1026 _s1034 _s1033 _s1032 _s1028 _s1029 _s1030 _s1031">[4]

A comprehensive Tax Code has been progressivelyintroduced since 1999 and is now largely implemented. The Tax Code is the mainlegislative tax act which consists of two parts. The first part includesgeneral definitions, lists rights and duties of taxpayers and tax authorities,sets forms and methods of tax control, establishes liability for tax offences,and so on. The second part of the Tax Code consists of chapters coveringindividual taxes – VAT (Value Added Tax), tax on profit and others. Orders,instructions, guidelines of the Ministry for taxes and charges are mandatoryonly for the tax bodies and do not relate to tax legislative acts. Onlyinstructions on the order of filling in tax returns are mandatory fortaxpayers.

The currenttax structure was introduced in 1992 and follows the federal nature of <st1:country-region w:st=«on»>Russia</st1:country-region> in that the various republics and regionsthat comprise the <st1:country-region w:st=«on»><st1:place w:st=«on»>Russian Federation</st1:place></st1:country-region> have certain rights as regardslevying taxes. Taxes may be viewed as follows:

Federal:Applied in the whole of the <st1:country-region w:st=«on»><st1:place w:st=«on»>Russian Federation</st1:place></st1:country-region>, at uniform rates. Examples ofthis category are: Value Added Tax (20%)[5], customsduty, income tax from physical persons,

enterprise profit tax.

Regional: Applied in the wholeof the <st1:country-region w:st=«on»><st1:place w:st=«on»>Russian Federation</st1:place></st1:country-region>,but the entire tax rate, or the locally collected portion, is determinedregionally. Collection of the tax is split between the amounts allocatedregionally, or to the centre. An example of this category is corporate ProfitsTax (currently, the federal component is 6.5 percent, with additional regionalcomponents of 13.5 — 17.5 percent)[6].

Local Taxes: established bythe local or regional authority and has only local force. Collection isentirely local. An example of this category is a Land Tax.

Date of enforcement

Federal laws introducingamendments to the Tax Code that establish new taxes and charges, regional andlocal acts of tax legislation introducing new taxes (charges) take effect notearlier than January 1 of the year following the year of their adoption and notearlier than one month after their official publication.

Other legislative acts ontaxes and charges come to force not earlier than upon expiry of one month afterthe date of their official publication and not earlier than first day of thenext tax period set for the specific tax.

Legislativeacts on taxes (except charges) also take effect not earlier than the first dayof the next respective tax period.

Elements of taxation

According to the Article 17 ofthe Tax Code of the <st1:place w:st=«on»><st1:country-region w:st=«on»>Russian Federation</st1:country-region></st1:place> “General Conditions of Impositionof Taxes and Fees” ,

“<st1:metricconverter ProductID=«1. A» w:st=«on»>1. A</st1:metricconverter> tax shall only beconsidered as imposed if the taxpayers and the elements of taxation aredefined, namely,”

·

Object of Taxation (Art. 38 of theTax Code)

·

Tax Base (Art. 53 of the Tax Code)

·

Tax Period (Art. 55 of the Tax Code)

·

Tax Rates (Art. 53 of the Tax Code)

·

Procedure of Tax Assessment (Art. 52 ofthe Tax Code)

·

Deadlines and Procedure for Paying Taxes and Fees (Art. 57, 58 of theTax Code)

“<st1:metricconverter ProductID=«2. In» w:st=«on»>2. In</st1:metricconverter>tax imposition, a legislative act on taxes and dues may also provide ifnecessary tax benefits and grounds for using them by the taxpayer.

<st1:metricconverter ProductID=«3. In» w:st=«on»>3.In</st1:metricconverter>imposing fees, their payers andelements of taxation shall be defined relative to particular fees.“[7]

2)Taxpayers

Taxpayers are organizationsand natural persons who are under an obligation to pay taxes and/or charges.

SHAPE * MERGEFORMAT

Taxpayers

Organizations

Natural Persons, including individual entrepreneurs

<img src="/cache/referats/21805/image002.gif" v:shapes="_x0000_s1036 _x0000_s1035 _s1042 _s1041 _s1037 _s1038 _s1039">[8]

Registration of taxpayers

·

All organisations and individualentrepreneurs must be registered with tax bodies within 10 days following thedate of their state registration.

·

Registration with tax bodies isperformed at the place of organisation's location (residential address forindividual entrepreneurs)

·

An organisation acting via separatedivisions, property or vehicles must register both at its place of location andat the place of location of each of its division and its property

·

Natural persons who are notindividual entrepreneurs are not obliged to register with the tax bodies ontheir own

·

Each taxpayer is given a personalidentification number of taxpayer when registered with the tax bodies

Rights of taxpayers:

·

To claim full compensation for lossescaused by unlawful decisions of the tax bodies or unlawful actions (inactions)of their officials

·

To receive from the tax bodies at theplace of registration free information on current taxes and charges,legislation on taxes and charges, and also on the rights and duties oftaxpayers, and powers of the tax bodies and their officials

·

To receive written explanations on applicationof tax legislation from the tax bodies and other authorised state bodies.

·

To represent their interests beforethe tax bodies in person or via their representative

Duties of taxpayers:

·

To pay taxes and charges set inaccordance with law

·

To register with tax bodies

·

To keep records of their income(expenses) and objects of taxation

·

To file tax returns and financialreports and to provide documents required to calculate and pay taxes to the taxbodies and their officials

·

To fulfil lawful requirements of taxbodies to eliminate tax offences revealed and not to hinder lawful activity oftax officials

·

To provide tax authority at the placeof registration with information

Penalties for violating the order ofregistration with tax bodies

·

Exceeding the 10 days term set forfiling the application for registration: for up to 90 days 5,000 Rb of penalty

·

Over 90 days 10,000 Rb of penalty

·

Carrying on activities by anorganisation or an individual entrepreneur without registration with the taxbodies: for up to 3 months 10% of income derived from such activity during thesaid period but not less than 20,000 Rb for more than 3 months 20% of theincome derived during the period exceeding 90 days from activity carried onduring the said period without registration with the tax bodies 
3) Tax authorities

Rights of tax authorities:

·

To demand from taxpayers and otherobligated persons presentation of documents that can be used as a reference forthe computation and payment of taxes

·

Suspend operations with taxpayers'bank accounts and seize their property

·

To conduct an examination(inspection) of any premises and grounds used by the taxpayer for generatingtaxable income or for keeping objects of taxation, regardless of theirlocation; to conduct inventory of the taxpayers property

·

To determine amounts of taxes owed bytaxpayers, on the basis of available information on the taxpayer or by analogywith other similar taxpayers, in case the taxpayer denies tax body officialsadmittance to his/her premises and areas for examination (inspection), or failsto present the documents needed for computation of the taxes due for over twomonths

·

To conduct an audit of taxpayers andseize the documents confirming the fact of tax offences, providing there aresufficient reasons to believe that the documents will be destroyed, concealedor falsified

·

To collect taxes in arrears and penalizinginterest accrued

Obligations of tax authorities:

·

To register taxpayers and keep allrelated data

·

To inform taxpayers of the effectivetaxes, provide them with established accounting forms and explain the procedureof their processing, as well as the procedure of tax calculation and payment

·

To refund or offset excessively paidtaxes and penalties according to the procedure set by the Tax Code.

Taxauthorities and their officials bear responsibility for:

·

damage inflicted on the taxpayer inthe course of unlawful actions (decisions) or inactions

·

non-fulfillment or improperfulfillment of their duties on securing taxpayer's rights 
4)Tax offences

Responsibility for tax offences

·

Each taxpayer is presumed innocent ofcommitting a tax offence until his guilt is proven in accordance with theprocedure provided for by the federal law and established by a legallyeffective court ruling.

·

A taxpayer is not required to provehis innocence. The burden of presenting evidence of the tax offence and provingtaxpayers guilt in committing it is born by the tax authorities. Ineradicabledoubts as to the guilt of the taxpayer in committing a tax offence areinterpreted in favour of the taxpayer.

·

Taking liable for commitment of a taxoffence:

o

of an organisation ≈ does notrelease its officials from administrative, criminal or other responsibility ifsufficient grounds are present

o

of a taxpayer ≈ does notrelease him from the obligation to pay taxes and penalising interest

Administrative liability

·

Administrative liability in the fieldof taxes and charges may be imposed on the following persons:

o

taxpayer's officials

o

natural persons — taxpayers if theexposed action is not qualified as a tax offence

·

Administrative penalties foradministrative offences in the field of taxation are levied on the basis of acourt ruling. Court proceedings are initiated in accordance with a protocol onan administrative offence drawn up by the tax body

Tax audit

Tax audits may cover no morethan 3 calendar years of taxpayers operation preceding the year of the audit.Tax authorities may undertake separate audits of an organisation’s branches andrepresentations, irrespective of any audit that may have previously beenundertaken of the organisation itself.

4.1)Court Proceeding in a tax offence case

If upon a tax audit the taxbody took a decision on holding the taxpayer liable for committing the taxoffence (in the form of a ruling to hold the taxpayer liable), then:

·

Before filing a claim to the courtthe tax body must offer the taxpayer to pay the amount of tax due and sanctionson a voluntary basis

·

In case the taxpayer refuses to paythe tax due and sanctions on a voluntary basis, the tax body files a claim tothe court on collecting them

·

A claim on collecting the tax due andsanctions from an organisation or an individual entrepreneur is filed to thearbitration court, or to the court of general jurisdiction if such are to becollected from a natural person.

·

A claim may be filed within the termof six moths starting from the date when the tax offence was discovered and theact of tax audit was drawn up

Interpretationof unremovable doubts

Inaccordance with Article 3 of the Tax Code, all unremovable doubts,contradictions and ambiguities of legislative acts relevant to taxes and/orcharges shall be interpreted in favour of taxpayers.

Conclusion

Inthe tax system, proceeding from the Federal device of <st1:country-region w:st=«on»><st1:place w:st=«on»>Russia</st1:place></st1:country-region>, therights and the responsibilities of corresponding levels of management (Federaland territorial) in the tax law are differentiated. Introduction of local taxesand tax collections as an addition to the list of the operating Federal taxes,stipulated by the legislation, has allowed to take into consideration variouslocal needs and kinds of incomes for local budgets. Nevertheless the Tax Law hasquite a lot of disadvantages, such as complexity, a plenty of variousprivileges etc., which do not stimulate economic growth.

Bibliography:

Tax Code of the <st1:place w:st=«on»><st1:country-region w:st=«on»>Russian Federation</st1:country-region></st1:place> http://www.garweb.ru/project/mns/en/law/garweb_law/10800200/10800200-001.htm <st1:place w:st=«on»><st1:country-region w:st=«on»>Russia</st1:country-region></st1:place>Tax Overview http://www.kpmg.ru/russian/supl/library/taxlegal/Tax%20Overview.pdf Conesco Press. Russian Taxation http://www.conseco.ru/eng/ Budgetary system of the <st1:place w:st=«on»><st1:country-region w:st=«on»>Russian Federation</st1:country-region></st1:place> http://budgetrf.nsu.ru/budget/Publications/2002/Adoption/Federal/Npd/Budgetlaws/Budget/194fz30122001/194fz30122001_short.htm Wikipedia. The free encyclopedia. http://en.wikipedia.org Финансовое право. Учебник для вузов. Л.Г. Вострикова. М. Изд. «Юстицинформ» 2005г.

[1]

Wikipedia. The free encyclopedia. http://en.wikipedia.org/wiki/Tax

[2]

Tax Code of the Russian Federation Article8 http://www.garweb.ru/project/mns/en/law/garweb_law/10800200/10800200-001.htm

[3]

Budgetary system of the <st1:place w:st=«on»><st1:country-region w:st=«on»>Russian Federation</st1:country-region></st1:place>http://budgetrf.nsu.ru/budget/Publications/2002/Adoption/Federal/Npd/Budgetlaws/Budget/194fz30122001/194fz30122001_short.htm

[4]

Conesco Press. RussianTaxation http://www.conseco.ru/eng/

[5]

Conesco Press. Russian Taxation http://www.conseco.ru/eng/

[6]

<st1:place w:st=«on»><st1:country-region w:st=«on»>Russia</st1:country-region></st1:place> Tax Overview http://www.kpmg.ru/russian/supl/library/taxlegal/Tax%20Overview.pdf

[7]

Tax Code of the <st1:place w:st=«on»><st1:country-region w:st=«on»>Russian Federation</st1:country-region></st1:place> http://www.garweb.ru/project/mns/en/law/garweb_law/10800200/10800200-001.htm

[8]

Conesco Press. RussianTaxation http://www.conseco.ru/eng/