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УДК 336.027
Абгарян А.Н. студент 2 курс факультет «Экономический» Сергина С. А. научный руководитель Омский государственный университет им. Ф. М. Достоевского
Россия, г. Омск
НАЛОГОВАЯ ПОЛИТИКА КАК РЕГУЛЯТОР ЭКОНОМИКИ
Аннотация: На основе изученных подходов к определению налоговой политики в данной статье проанализирована роль и воздействие налоговой политики на развитие экономики и государства. Исследованы основные функции, которые должна осуществлять налоговая политика для создания благоприятных условий экономического и социального развития страны. Конкретизированы и изучены основные направления эффективной налоговой политики.
Ключевые слова: налоговая политика, государственное регулирование, налоги, налоговые льготы, налоговые ставки, система налогообложения.
Abgaryan N.A.
Student of 2 course Faculty of Economics Scientific director: Sergina S.A.
Omsk State University n.a. F.M. Dostoevsky
Russia, Omsk
TAX POLICY AS A REGULATOR OF THE ECONOMY
Abstract: On the basis of the studied approaches to the definition of a tax policy in this article analyzes the role and impact of fiscal policy on the economy and the state. The basic functions that must carry out fiscal policy to create favorable conditions for economic and social development of the country. Concretized and studied the main directions of effective tax policy.
Keywords: tax policy, government regulation, taxes, tax breaks, tax rates, tax system.
INTRODUCTION
Tax policy has always occupied an important place in the activities of any state. Study of tax policy as a state regulator of the economy is one of the controversial issues of our time, so the study of this problem is urgent and still ongoing.
Why do we need to learn the basics of the functioning and implementation of the fiscal policy of the country? The need to study the issues of tax regulation is obvious, because the effective tax policy has always been the base to rapid socioeconomic development of the country. It is very important that the standard of living and welfare of the population depends largely on the tax policy, which the state provides. Relevance of the tax policy research is that taxes are the main form of the
state revenues in today's society, so we need to investigate the problem of the distribution of the tax in order to ensure the normal functioning of the state and its economic growth.
Tax policy defines the role of taxes in society. This role can be positive and negative. The growth of tax exemptions is a positive factor to the state, but for business entities it is negative, therefore, the main task of the state is to define the boundaries of tax exemptions. It is important to know that the state should take into account the interests of all parties of tax relations in the development of effective tax policy.
Thus, we need to examine the basic theoretical issues relating to tax regulation, because the main purpose of this study is to identify the economic essence of taxes policy, state control of the economy. We will achieve this goal if we perform three tasks.
The first task is to examine the development of scientific thought in the field of tax and fiscal policy.
The second task is to identify the role of task policy and the definition of its main functions in the economy.
The final task is to identify the key features of effective tax policy.
THE FIRST RESEARCH AND DEVELOPMENT IN THE FIELD OF TAX AND FISCAL POLICY
Modern understanding of tax policy and its role in the economy is the result of a long historical development. For the first time, the problems of this unique form of government regulation have attracted the attention of scholars such as Adam Smith, John. Keynes, A. Laffer, Montesquieu and others. They have made a unique contribution to the development of scientific thought in the field of taxes and taxation.
Adam Smith is widely regarded as the godfather of classical economics, but also deserves credit as a fundamental thinker in public finance. While his thoughts on how to fund government are relegated to just one book of his five-part tome, the Wealth of Nations, many of his ideas have found their way deep into the genome of modern public finance theory. According to Smith, the effective tax policy must conform to the basic principles of taxation.
Smith constructed four maxims of taxation for public funding. We use them to evaluate our current tax system, which "notably deviate[s] from these principles."
The first of the four maxims, which deals with the distribution of tax burdens, is given the most space for its particular relevance in the current public debate on tax policy. Smith argues that taxes should be levied in proportion to the revenue enjoyed under the protection of the state, an idea that has been coined the ability-to-pay principle or the benefit principle in modern discourse.
The second maxim is that taxes should be stable and transparent. Current federal tax policy deviates significantly from this maxim, as temporary provisions are constantly expiring or being reenacted, often with short notice, and sometimes retroactively.
The third maxim is that taxes should be levied when convenient.
Finally, the fourth and final maxim is that taxes should be levied with the lowest possible waste, or what modern economists would call deadweight loss. Smith has a very expansive definition of waste, including not just costs of administration, but costs to the taxpayer of emotionally or economically draining auditing processes, or costs in the form of foregone growth because entrepreneurs choose not to enter a heavily taxed enterprise[1].
Keynes believed that government should stick to fiscal policy, using progressive taxation in order to achieve economic growth in the country. J. M. Keynes was a supporter of progressivity in taxation, because he believed that the progressive tax system encourages risk-taking by the manufacturer with respect to capital investment. According to Keynes, the taxes act as a "built-in flexibility mechanisms" in the economic system. In his opinion, the high (progressive) taxes play a positive role. They affect the balance in the economy. Reduction in tax revenue reduces revenues and aggravates economic instability. Taxes as a "built-in stabilizer" smooth out the process: taxable incomes grow more slowly than tax revenues during the economic recovery, and the tax is reduced faster than revenues fall during a crisis. Therefore, a stable social situation can be achieved through an effective fiscal policy.
Laffer has made a unique contribution to the building of principles of good tax policy. He developed the famous Laffer curve. The Laffer curve illustrates the tradeoff between tax rates and the total tax revenues actually collected by the government. the Laffer Curve shows that at a tax rate of 0%, the government would collect no tax revenue, just as it would collect no tax revenue at a tax rate of 100% because no one would be willing to work for an after-tax wage of zero. The reason for this is that tax rates have two effects on revenues: one is arithmetic, the other economic. The arithmetic effect is static, meaning that if rates are lowered, the tax revenues per dollar of tax base will be lowered by the amount of the decrease in the rate, and vice versa for increasing tax rates. The economic effect recognizes the positive impact that lower tax rates have on work, output, and employment, which provide incentives to increase these activities. By contrast, raising tax rates penalizes people for engaging in these activities. The Laffer Curve demonstrates what happens when the economic and arithmetic effects collide, explaining why a tax increase may reduce taxed activity and raise less revenue than otherwise predicted, just as a tax cut may increase taxed activity and raise more revenue than otherwise predicted.
Importantly, the Laffer curve does not say whether a tax cut will raise or lower revenues, nor does it predict that any and all tax rate reductions would necessarily bring in more total revenues. Instead, it says that tax rate reductions will always result in a smaller loss in revenues than one would have expected when relying only on the static estimates of the previous tax base. However, the Laffer curve does not say that "all tax cuts pay for themselves" as many people claim. What is true is that tax rate cuts will always lead to more growth, employment, and income for citizens, which are desirable outcomes leading to greater prosperity and opportunity. There is, after all, more to fiscal policy than simply maximizing government revenue [2].
THE MAIN FUNCTIONS AND TASKS OF TAX POLICY
Tax analysis and forecasting of revenues are of critical importance to governments in ensuring stability in tax and expenditure policies. To augment timely and effective analysis of the revenue aspects of the fiscal policy, governments have increasingly turned toward in-house tax policy units rather than relying on tax experts from outside.
These tax policy units have been increasingly called upon to analyze the impact of tax policies on the economy and to estimate the revenue implications of tax measures, with the ultimate objective of ensuring a healthy fiscal situation within the economy. Tax policy units also help ensure that tax systems are efficient, fair, and simple to understand and comply with. Such systems help to create an economic environment that is conducive to greater social justice.
The tax policy unit of any government has the following broad functions:
(a) Monitoring of Revenue Collection;
(b) Evaluation of the Economic, Structural and Revenue Aspects of the Tax Policy;
(c) Tax Expenditure Analysis;
(d) Evaluation of the Impact of Non-Tax Economic Policies;
(e) Forecasting of Future Tax Revenues[3].
Decision on tax and expenditure are at the heart of the state and its relationship with individuals and households. In its decision on the overall size and composition of government spending, the government defines "common" goods for those it represents. At its most basic, tax policy reflects a set of decision as to how to distribute the cost of those goods between those within its jurisdiction. These decisions reflect judgements about fairness, freedom and the nature of society that are fundamental to national sovereignty.
Because of the complexity of the tax system, it tends to evolve slowly and in response to a variety of factors. At any given time, it reflects both implicit and explicit judgements made by the current government, but also to an extent those of previous governments.
In the past, taxation has been seen rather narrowly as a means of raising revenue to meet a given level of public expenditure. Modern approaches to tax reflect not only the need to raise revenue, but also the effects of raising revenue in a particular way. These include:
- Fair distribution between taxpayers. Tax policy influences the distribution of incomes and wealth, and reflects judgements about the balance between current and future economic welfare, and fairness between current and future taxpayers. Avoidance and evasion also have a bearing on fairness in practice;
-Minimizing the economic cost of raising revenue from distortions and disincentives to economic activity and growth. Often this points to low marginal rates and a broad tax base;
-Minimizing compliance and administration costs, preserving and promoting enterprise;
-Addressing market failures by reflecting external costs; for example by using taxation to reflect the environmental costs of fuel consumption, and as an instrument of wider economic policy, for example by improving incentives to work, save and invest;
-Considering macroeconomic effects, particularly on economic stability.
Tax policy objective is to create a fair and efficient tax system with incentives to work, save and invest. The Government has pursued its objective by:
• adopting the golden rule as a framework for fiscal policy, allowing the automatic stabilisers to operate over the cycle, and borrowing for capital investment within the constraints imposed by the sustainable investment rule;
• introducing tax credits to enable the tax system to recognise the needs and circumstances of particular households and provide the greatest support for those who need it most. Tax credits are specifically designed to provide support for families with children and to improve work incentives. Their introduction has not only changed the role of the Revenue but also transformed the debate on the purpose and nature of the tax system;
• using the tax system to address environmental externalities more acti vely, both through the reform of existing taxes and through the adoption of new taxes.
• introducing a range of tax-favoured savings products to encourage savings;
• using business taxation to promote economic growth and efficiency, by addressing failures in the market for research and development through the research and development tax credit, reducing the tax burden faced by SMEs, and by lowering the rate and broadening the base of Corporation Tax; and
• reflecting the globalization and rapid change of the economy in an increasingly active approach to combating tax avoidance and evasion, and adopting a more strategic approach to improving tax compliance[4].
PRINCIPLES AND PROBLEMS OF EFFECTIVE TAX POLICY
The fundamental purpose of taxation is to raise the revenue necessary to fund public services. While there are many ways to achieve this goal, a widely agreed-upon set of principles should be used to evaluate tax systems. This policy brief provides a basic overview of five commonly cited principles of sound tax policy: equity, adequacy, simplicity, exportability, and neutrality [5]. These principles are basic, but they do not help us answer the question of how the state should act to ensure that fiscal policy is effective?
The basic principles of effective management of the tax system can be defined as follows:
A proper legal framework for tax administration that provides an appropriate balance between the rights of taxpayers and the powers of the tax agency.
Efficient organizational and staffing arrangements, featuring strong headquarters; function-based organizational design; minimal management layers and appropriate spans of control; streamlined field operations; and organizational alignment to key taxpayer segments (e.g., a large taxpayer office); and sufficient numbers of staff assigned to each level of the organization and each function.
A system of self-assessment directed at creating an environment of taxpayer voluntary compliance (thereby minimizing intrusion of revenue officials in the affairs of voluntary taxpayers, while concentrating enforcement efforts on those representing a higher risk).
Streamlined collection systems and procedures aimed at securing timely revenues without imposing undue compliance costs and inconvenience on the business sector. Service oriented approaches whereby the tax administration operates as a trusted advisor and educator, ensuring that taxpayers have the information and support they need to meet their obligations voluntarily.
Risk-based audit and other verification programs aimed at detecting taxpayers who present the greatest risks to the tax system, supported by effective dispute resolution.
Extensive use of IT to gather and process taxpayer information, undertake selective checking based on risk analysis, automatically exchange information between government agencies, and provide timely information to support management decision making and tax policy formulation.
Modern human resource management practices that provides incentives for high performance and non-corrupt behavior among tax officers as well as develops staff skills and professionalism.
Effective models for ongoing institutional change, including enhancing strategic planning capabilities, building coalitions with external stakeholders, and developing an internal culture that is receptive to change.
An environment of integrity and good governance with transparency of taxpayer rights and required staff conduct, with mechanisms to assure integrity of systems, procedures, and staff practices, and to regularly inform the public of organizational goals, plans, efforts, and outcomes [6].
CONCLUSION
In this research, we examined the basic theoretical principles of tax policy of modern states. The results of the study will help us to understand the role and importance of tax regulations in the economic system of any country better. They will also help us to identify the main objectives of tax policy and effective methods of its implementation. The analysis and the study of the basic and most important principles of modern tax policy will help us to reach a compromise between the taxpayer and the state in practice.
Thus, on the basis of our research we can state that:
1. The first studies in the field of tax policy were decidedly mixed. However, these studies laid a good foundation for the emergence of the modern understanding of the tax regulations and gave an impetus to further study this complex forms of economic relations.
2. Tax policy is very important for the development of the national economy. The main objective of any tax policy is to provide state financial resources and create conditions for the regulation of the country's economy as a whole. The basic functions of tax policy are aimed at smoothing the disparity in income levels of the
population and achieving the optimal level of taxation for the population and the state.
3. The effectiveness of fiscal policy largely depends on the principles that lie in the foundation of the state. Effective tax policy can encourage the expansion of the volume of production of goods and services, investment activity, qualitative indicators of economic development. Application of the principles of good tax policy helps to identify the structural and social orientation of taxation.
Thus, tax policy is one of the main tools of economic regulation, therefore we can say that the general welfare and living standards depend largely on the proper implementation of the tax policy.
References:
1. Scott Drenkard (28 May 2015). "What Can Adam Smith Teach Us About Tax Policy?" from https://www.libertarianism.org/publications/essays/what-can-adam-smith-teach-us-about-tax-policy
2. "The Laffer Center at the Pacific Research Institute" (2014) from http://www.laffercenter.com/about-the-laffer-center/
3. Glenn P. Jenkins; Chun-Yan Kuo; Gangadhar P. Shukla (June 2000) "Tax analysis and revenue forecasting—Issues and Techniques" Harvard Institute for International Development Harvard University; Retrieved from http://idintl.econ.queensu.ca/publications/qed dp 169.pdf
4. "Coordinating tax policymaking" from http://webarchive.nationalarchives.gov.uk/20130129110402/http://www.hm-treasury.gov.uk/d/odonnell ch5 226.pdf
5. "Tax Principles: Building Blocks of a Sound Tax System", Institute on Taxation and Economic Policy (December 2012); from http: //www.itep. org/pdf/pb9princ.pdf
6. "Tax Policy and Administration—Securing Revenue for Development" (April 2011); from http://www.imf.org/external/np/otm/2011/100110.pdf
УДК 004
Абдурахманова П.А. Южно-Российский институт управления Российская академия народного хозяйства и государственной службы при Президенте российской федерации
Барашко Е.Н. научный руководитель ЮРИУ РАНХиГС Россия, г. Ростов-на-Дону ГЕОИНФОРМАЦИОННЫЕ СИСТЕМЫ В СЕЛЬСКОМ ХОЗЯЙСТВЕ Аннотация:
Сельскохозяйственный комплекс является одной из важнейших частей экономики в развитии любой страны, а в особенности страны, в которой огромное количество территорий, подходящих для сельского хозяйства. Такой и является сейчас Россия. Течение прогресса позволят сейчас использовать новейшие технические средства с целью улучшения качества
