home Political economy Basics of ekonomіchnoї teorії: polіtekonomіchny aspect

Basics of ekonomіchnoї teorії: polіtekonomіchny aspect

§ 2. Klasifіkatsіya podatkіv

Podatki mozhna klasifіkuvati as follows:

the shape of the opodatkuvannya - pryamі that nepryamі;

for ob'єktom opodatkuvannya - on income for spozhivannya (spla-smell not at otrimannі dohodіv, while їh vikoristannі) i am Main;

fallow od rіvnya Reigning structures SSMSC vstanovlyuyut taxes-ki - zagalnoderzhavnі that mіstsevі;

for the way styagnennya - rozkladnі (stink vstanovlyuyutsya spo-Kamchatka in zagalnіy sumі vіdpovіdno to potreb powers income, potіm qiu scrip rozkladayut on okremі Chastain for teritorіalnimi odinitsyami and grass-roots rіvnі - mіzh paysites) that okladnі (peredbachayut vstanovlennya spochatku rates and potіm rozmіru in Datca for dermal paysite; zagalna magnitude podatku formuєt Xia yak scrip platezhіv okremih platnikіv).

Naybіlshogo values ​​Nabeul klasifіkatsіya podatkіv on pryamі that nepryamі. Pryamі podatki vstanovlyuyutsya bezposeredno schodo platnikіv. Podatki Tse on revenues that їhnі Main. Nepryamі podatki - tse podatki on spozhivannya, tobto on goods that Hotel. Nepryamі podatki Je Chastain tsіni realіzovanih tovarіv. W pіdvischennyam їh zrostayut tsіni.

Pryamі podatki mіstyat: NKVD pributkovy podatok, podatok on Prybutok korporatsіy on sotsіalne strahuvannya i on Zaro bіtnoї-pay fund (sotsіalnі podatki) maynovі podatki, in addition chislі in Datka on vla snіst, toscho.

NKVD pributkovy podatok (podatok osobistі on income). Vpershe z'yavivsya in Velikobritanії in 1793 p. yak timchasovy Zahid, and s 1842 b. residually uvіyshov in anglіysku podatkovih practice. Plat-nicknames tsogo podatku yak Yea naymanі robіtniki so i pіdpriєmtsі (at bіlshostі podatkovih systems tovaristva not rozglyadayutsya yak neighborhood-my ob'єkt opodatkuvannya, to podatki on income splachuyut desks-Neri, not samі tovaristva). In kraїnah s rozvinenoyu rinkovoyu ekonomіkoyu 70-75 vіdsotkіv nadhodzhen for CIM podatkom to budget reached zhetu splachuyut naymanі robіtniki. Chastka zarobіtnoї pay, yak at viglyadі NKVD pributkovogo podatku nadhodila to great-power of the budget, on the cob 90 rokіv XX century. becomes 2 vіdsotkіv in Yaponії i bіlshe 35 vіdsotkіv in Shvetsії that Danії.

In strukturі podatkovih nadhodzhen bіlshostі kraїn NKVD th pributkovomu podatku nalezhit provіdne Location. Yogo chastka in 1990r. by kraїnah Organіzatsії ekonomіchnogo i sotsіalnogo Rozvi-ku 28 states (OECD) kolivalasya od 11.4 vіdsotkіv in Frantsії to 51 in Danії, Tse zumovleno perevazhannyam іndivіdualnih dohodіv in stvoryuvanomu gross dohodі.

We have two ostannі desyatilіttya sferі NKVD pributkovogo GRO-datkuvannya in rozvinenih kraїnah vіdbuvayutsya takі zmіni.

1. Quantity Zmenshuєtsya rates for yakimi opodatkovuyutsya oso-bistі income. So, the US zamіst 14 kategorіy dohodіv scho pіdlyaga-whether opodatkuvannyu rates for 11 to od 50 vіdsotkіv at 1988 p. Bulo introduced Dvi federalnі rate - 15 i 28 vіdsotkіv. In Yaponії in 1986 p. pributkovy podatok styaguvavsya 15 stakes, and vprodovzh troh etapіv podatkovoї reforms Quantity їh skoroti to 6.

2. Znizhuyutsya rates podatku pributkovogo NKVD. So, in Yaponії maximum rate of 70 skoroti vіdsotkіv at 1986 p. to 50. In 1993 p. maksimalnі rates NKVD pributkovogo podatku in rozvinenih kraїnah have become:

Tsі zmіni svіdchat about znizhennya rіvnya progresivnostі NKVD th pributkovogo opodatkuvannya.

3. Rozshiryuєtsya base opodatkuvannya yak rakhunok for opodatku-vannya dohodіv, SSMSC ranіshe Yomou not pіdlyagali (pevnі Vidi sotsіalnoї Relief), so i Shlyakhov usunennya deyakih podatkovih pіlg.

Podatok on Prybutok korporatsіy styaguєtsya in addition vipadku, Yakscho Corporation viznaєtsya Yurydychna individuals. Opodatkuvannyu pіdlyagaє clean Prybutok, tobto gross Prybutok, zmensheny on the bag vstanovlenih vіdrahuvan i podatkovih pіlg. Yogo Bulo WWE-Deno on the cob XX century. in ryadі kraїn and digit poshirennya vіn nabuv pіslya Druha svіtovoї vіyni.

Chastka podatku on Prybutok korporatsіy in podatkovih nadhod-zhennyah to budget bіlshostі kraїn Je small, in serednomu 10 vіdsotkіv.

Podatkovі reform 80-90 rokіv made takі zmіni in podatkіv on Prybutok korporatsіy.

1. Znizheno podatkovі rates. Thus, in the US the maximum rate podatku zmensheno of 46 to 34 vіdsotkіv (AZ urahuvannyam mіstsevogo podatku rates - of 51 to 39 vіdsotkіv) mіnіmalnu - of 20 to 15 vіdsotkіv.

2. ryadі kraїn zaprovadzheno come in schodo usunennya podvіynogo opodatkuvannya rozpodіlenogo pributku.

3. Skorocheno pіlgi schodo tsogo podatku (іnvestitsіyny credit regіonalnі pіlgi).

On praktitsі in bіlshostі kompanіy on SPLAT podatkіv yde chastka pributku Mensch, nіzh rate opodatkuvannya. According au-Perche, kompanії mozhut legally zmenshiti obsyag opodatkovuvanoї sumi for rakhunok zbіlshennya vіdrahuvan in neopodatkovuvanі Fund (amortizatsіy-

tions, pensіyny toscho). Alternatively, zastosovuyutsya rіznі podatkovі pіlgi. In tretє, kompanії s turnover is low in obkladayutsya bagatoh kraїnah bіlsh nizkim podatkom (napriklad, at Veli kobritanії rate for podatku kompanіy s pributkom Mensch 750,000 funtіv sterlіngіv becomes 35, and 25-35 vіdsotkіv). In the fourth, in deyakih kraїnah podatok on Prybutok korporatsіy splachuvatis not Mauger deprivation okremoyu fіrmoyu and second її materinskoyu someone panієyu (Yakscho FIRMA go up groupies kompanіy), scho daє mozhli-vіst zniziti podatkovih base kompanіy groupies. In p'yate, mayzhe access in all kraїnah Yea system pokrittya vtrat kompanії for rakhunok її at-butkіv kіlkoh poperednіh rokіv abo for rakhunok її maybutnіh at-butkіv. In rezultatі vіdslіdkovuєtsya tendentsіya to zmenshennya hour-Tini podatkіv in pributku kompanіy. For example, in OECD kraїnah tsya chastka zmenshilas s Ponad 2/5 to 1/3 less then nіzh.

In Ukraїnі to 1995 p. pіdpriєmstva splachuvali podatok not under-Butok and gross income. In 1993 r. Bulo zrobleno sprobu go to opodatkuvannya pributku, ale Won viyavilas nevdaloyu. Suwanee Saver podatku on gross income generally produces up podvіynogo GRO-datkuvannya zarobіtnoї pay: spochatku yak chastki in gross dohodі pіdpriєmstva, potіm yak NKVD income pratsіvnikіv Pevnyi pid-priєmstva. Krіm of zarobіtna board chastkovo go to the warehouse podatkovoї bazi podatku on adding vartіst.

In 1995 r. Ukraїnі in Bulo zdіysneno perehіd to opodatkuvannya pributku of companies.

Sotsіalnі vneski (sotsіalnі podatki) spravlyayutsya s metoyu formuvannya fondіv sotsіalnogo strahuvannya - of the Pension, no-s robіttya toscho. Paysites Tsikh podatkіv Je pratsіvniki yak, so i pid-priєmtsі. HEAD chastku vneskіv on sotsіalne strahuvannya in bіl-shostі kraїn splachuyut pіdpriєmtsі (in kraїnah OECD - Ponad vіdsotkіv 60). Such kraїnah, yak Shvetsіya, Fіnlyandіya, tyagar podatkіv on sotsіalne strahuvannya mayzhe povnіstyu lyagaє on pіdpriєmtsіv.

In zarobіtnіy platі robіtnika obrobnoї promislovostі, scho Got sіm'yu s EYAD dіtmi, chastka podatkіv on sotsіalne strahuvannya on the cob 90 rokіv in serednomu on kraїnah OECD become close to 10-vіdsotkіv.

Role sotsіalnih podatkіv in formuvannі dohodіv sovereign budget reached zhetu zrostaє. Serednіy pokaznik on kraїnah OECD zbіlshivsya of 20, 6 vіdsotka at 1965 p. in 1990 to 24.5 p. Nayvischa chastka podatkіv on sotsіalne strahuvannya in zagalnіy sumі podatkovih nadhodzhen in Frantsії, Nіmechchinі, Avstrії.

In Ukraїnі dіє system obov'yazkovogo sotsіalnogo strahuvannya that of the Pension zabezpechennya scho peredbachaє zdіysnennya vіdrahuvan to vіdpovіdnih fondіv in obsyazі 37 vіdsotkіv od fund zarobіtnoї pay. Je takozh INSHI narahuvannya to fund zarobіtnoї pay: to the Fund for zdіysnennya zahodіv schodo lіkvіdatsії naslіdkіv Chornobilskoї catastrophic sotsіalnogo that Zahist population (12 vіdsotkіv) to fund spriyannya zaynyatostі population (2 vіdsotki).

Maynovі podatki - podatki Tse-Mine (earth zhitlovі Bu Dink garazhі, obladnannya, Machines, Paper the tsіnnі toscho) spadschinu i daruvannya.

Podatkam on spadschinu i daruvannya prihilniki silnoї sotsі-alnoї polіtiki nadayut especial importance. Pong vvazhayut spra-tice pererozpodіl bagatstva, yak Person of otrimala not zavdyaki svoїy pratsі that zdіbnostyam, and for rakhunok spadschini. Bids tsogo podatku shaping can Buti Progressive (US-pong diferentsіyo vanі od 18 to 50 vіdsotkіv) i proportsіynimi (40 vіdsotkіv in Veli kobritanії).

Fіskalne values ​​Mainova podatkіv in bіlshostі kraїn non-digit. So, the US chastka podatku on spadschinu i daruvannya in zagalnіy sumі podatkovih nadhodzhen becoming vіdsotok 1.

The main types of indirect podatkіv Je: excise duties (spetsifіchnі that unіversalnі) fіskalnі monopolії, mita.

Spetsifіchnі excises vklyuchayutsya in tsіni okremih tovarіv. Yak usually Tse goods, rіven spozhivannya yakih Je maloelastichnim schodo rіvnya tsіn and takozh spetsifіchnі goods. Nayznachnіshimi spetsifіchni mi excise Je excise taxes on alcohol, gasoline, tyutyunovі virobi.

Vіdpovіdno to sedate zakonodavstva in Ukraїnі excise zbіr - tse indirect podatok on visokorentabelnі that monopolnі goods. Bids tsogo podatku Je bіlsh nizkimi for goods vіtchiznyanogo virobnitstva i bіlsh temple on іmportnі goods. Such a dither-tsіatsіya rates zumovlena polіtikoyu powers on pіdtrimku vіtchiz-nyanih virobnikіv. Main products pіdaktsiznimi Je alkogolnі, tyutyunovі virobi, vіdeotehnіka, avtomobіlі, yuvelіrnі virobi, Nat-General shkіra, hutra toscho.

Unіversalnі excises mіstyatsya in tsіnah on OAO All product. Їh role in formuvannі dohodnoї Chastain budget vіdmіnu od spetsifіchnih aktsizіv zrostaє. So, Yakscho chastka spetsifіchnih aktsizіv in sukupnih podatkovih nadhodzhennyah kraїn OECD skoroti s 20.2 vіdsotka at 1965 p. to 12.4 in 1990 p., then vіdpovіdny pokaznik for them unіversal-aktsizіv zrіs s 13.5 to 15.5 vіdsotka.

Nayposhirenіshoyu Form spetsifіchnogo excise usomu svіtі Je podatok on Dodanim vartіst (MPE). Vіn zastosovuєtsya access in all kraї-nah OECD, krіm Avstralії, USA, Shvetsії. Tsey podatok splachuyut fіrmi-prodavtsі tovarіv i poslug in obsyazі od 5 to 38 vіdsotkіv Var-tostі їhnіh tovarіv. Yak usually zastosovuєtsya basic (standard-na) rate tsogo podatku (Zittau - 14 Frantsіya - 18.6, serednoєvropeysky rіven - vіdsotkіv 14-20), and takozh pіdvi-schena (Zittau - 21 Frantsіya - 28 Іtalіya - 19 38 i) i understated

(Zittau - 7 Frantsіya - 5.5 i 7 Іtalіya - 4). Je th nulova rate yak zastosovuyut to eksportu tovarіv that poslug and okremih s tova-rіv that poslug MPE not utrimuyut. Nulova rate peredbachaє pover-nennya vsієї Sumi podatku, yaky tsіni included to purchased goods, that Je Won bіlshoyu pіlgoyu, nіzh zvіlnennya od podatku vzagalі.

In Ukraїnі styaguєtsya MPE for the rate of 20 vіdsotkіv.

In deyakih kraїnah zbereglisya fіskalnі monopolії scho yavlyayutsya podatki him for the goods of wide vzhitku, SSMSC Je ob'єktom great-power of virobnitstva i torgіvlі. Monopolіzuyuchi virobnitstvo that realіzatsіyu Tsikh tovarіv, Power prodaє їh of Visoko tsіnami scho mіstyat podatok.

Mito - podatki on іmportnі, eksportnі that tranzitnі goods. Over-sleepers od methylene zastosuvannya rozrіznyayut Mito fіskalne (zbіl-shennya dohodіv budget) protektsіyne (Zahist vnutrіshnogo market analysis), antidempіngove (rіznovid protektsіynogo) preferentsіyne (pіlgove).

Meaning Mita yak dzherela budgetary nadhodzhen in-rozvine them kraїnah postіyno znizhuєtsya vnaslіdok rozvitku іntegratsіynih protsesіv. Thus, in the United States on cob 90 rokіv chastka mita in podatko-vortices nadhodzhennyah to the federal budget becomes 1.6 vіdsotka.

In Ukraїnі Mito Pevnyi hour vikoristovuvalos for zapobіgannya vivezennyu tovarіv. Zokrema, in 1993, p. Bulo zaprovadzheno Mitnija opodatkuvannya eksportu. Postupovo all bіlshogo values ​​Nabeul іmportne Mito.

Slіd zauvazhiti, scho in bіlshostі rozvinenih kraїn perevazhayut pryamі podatki (Zittau, Canada, USA, Yaponіya) in deyakih - non-pryamі (Frantsіya, Іtalіya).

Perevagi indirect podatkіv pov'yazanі s tim, scho stink Yea nadіy-it zasobom mobіlіzatsії koshtіv to sovereign budget todі yak pryamі podatki nadhodyat not in Povny obsyazі vnaslіdok at-od hovuvannya dohodіv opodatkuvannya.

Nedolіki indirect podatkіv obumovlenі tim, scho stink pіdvi-schuyut tsіni tovarіv i vazhkim tyagarem lyagayut on malozabezpechenі verstvi population.