home Finance Fіnansi (Teorіya that vіtchiznyana practice) - Kirilenko OP

Fіnansi (Teorіya that vіtchiznyana practice) - Kirilenko OP

Rozdіl V SYSTEM OPODATKUVANNYA

5.1. VINIKNENNYA the role PODATKІV

Podatki, yak smut dzherelo Reigning dohodіv, toil bagatovіkovu іstorіyu. Tsіlіsna opodatkuvannya system kozhnіy kraїnі sformuvalas in rezultatі trivalogo perіodu Becoming i rozvitku powers. In ancient cultural powers svitu іsnuvali dosit skladnі Sistemi podatkіv. So, in drevnіy Іndії cope landed, Promyslova, shopping podatok; їh rozmіri viznachalisya in Pevnyi shares dohodіv abo vartostі produktіv virobnitstva, predmetіv torgіvlі (od 1/5 to 1/6). Tsіkavo scho splat podatkіv rahuvalasya not svіtskim obov'yazkom, yak Teper and obumovlyuvalasya relіgіynimi vіruvannyami. Duzhe often podatki mali form of sacrifice.

In drevnіh klasichnih powers podatki vzhe stayut Sotho svіtskoyu povinnіstyu in zv'yazku іz rozvitkom samoї іdeї derzhavnostі. In rimskіy іmperії іsnuvali Nadzvychaina sytuatsia rіznomanіtnі podatki, krіm of wires dosit skladnі rozrahunki chiselnostі population for styagnennya poll's podatkіv, vartostі lane for spravlyannya i Mainova Income podatkіv.

The Epoch feodalіzmu sposterіgalosya indulgence uryadovoї Vladi scho zmenshilo role podatkіv. Bіlshіst population Bulo zakrіpacheno abo znahodilosya in zalezhnostі od svoїh pomіschikіv i do not splachuvalo podatkіv central Uryadov, that i samі podatki zdebіlshogo Mali dobrovіlny character abo cope in formі vneskіv at Especially obstavinah (redemption rights of the King s full, devote sinіv King at ritsarstvo, vidacha dochok zamіzh that іn.). Sered mіskogo of basic paysites podatkіv boule predstavniki Promyslova that trading verstv, nezalezhnі od pomіschikіv i litsarіv. Reigning Nayvazhlivіshimi income in Danian perіod boule domain (revenues od sovereign lane) that regalії (kazennі derzhavnі promisli in yakih power Got perevagu before pіddanimi).

In kіntsі XV to XVI century cob. vіdbulosya digit zmіtsnennya uryadovoї Vladi, formuvalasya postіyna armіya, rozvivalasya vnutrіshnya i zovnіshnya torgіvlya, natural Gospodarstwa postupovo vitіsnyuvalosya penny. All tse was poshtovhom for rozvitku i vdoskonalennya podatkіv. Naybіlshogo rozpovsyudzhennya Nabeul podatki in viglyadі Mita TB pay for the Hotel, SSMSC Power slapped okremim gromadyanam (vessels Mito, Mito for peremіschennya people i tovarіv Mito yak vinagoroda for BEZPEKA on the roads, for ustrіy dorіg, mostіv, portіv toscho).

Tsіkavo scho sutsіlne opodatkuvannya Vlasnyi pіddanih vvazhalosya obrazlivim, to scho vono nagaduvalo Danino, yakoyu obkladalisya pіdkorenі people. Ale postupovo, pid clutches of all INCREASING potreb powers opodatkuvannya zaprovadzhuєtsya i vseredinі Kraina, spochatku in viglyadі podatkіv indirect, to scho stink boule not takі pomіtnі that vіdchutnі. Ale zbіlshennya rozmіrіv indirect podatkіv Got pevnі mezhі i Duzhe often nashtovhuvalosya on opіr in viglyadі vіdkritih insurrection. The I that Uryadov boule zmushenі shukati INSHI dzherela popovnennya derzhavnoї skarbnitsі, Perche for all h Direct Relief podatkіv.

Perche views directly podatkіv steel podushnі (pogolovnі) that pozemelnі. Wide zastosuvannya Tsikh podatkіv poyasnyuєtsya vіdnosnoyu simplicity mehanіzmu spravlyannya, steel bazoyu opodatkuvannya, nemozhlivіstyu uhilyannya od SPLAT. 3 rozvitkom promislovostі z'yavlyayutsya pryamі podatki z dohodіv (pributku) kapіtalіstichnih of companies.

In іstorії opodatkuvannya (in global masshtabі) zazvichay vidіlyayut three Etap. Purshia Etap od ANCIENT svitu i to cob serednovіchchya tse zarodzhennya іnstitutu podatkіv, SSMSC mali i vipadkovy timchasovy character copes in primіtivnih forms duzhe often have natural viglyadі.

. Other Etap ohoplyuє XVI XVIII Art, harakterizuєtsya of becoming feudal powers, Penny Gospodarstwa kraїn, burhlivim rozvitkom podatkіv, SSMSC practical styaguvalisya for all scho you can: Vikna, dverі, Main, Beard, spadschinu, land budinki, PRODUCTS, pributki, s holostyakіv , єvreїv, prostitutes, etc. i pokіynikіv

Lachey kіntsі in the XVIII century. nastaє bіlsh tsivіlіzovany tretіy Etap rozvitku podatkіv. Same hour in Tsei carols poshirennya іdeї about zakonnіst i prirodnіst obkladannya for zadovolennya Reigning require obґruntovuyutsya nayvazhlivіshі Ambush opodatkuvannya takі yak rіvnomіrnіst, viznachenіst, zruchnіst, cheap spravlyannya podatkіv (A.Smіt). Quantity podatkіv zmenshuєtsya, stink stayut bіlsh odnomanіtnimi, Power vіdmovlyaєtsya od drіb'yazkovih zborіv and vіddaє perevagu note, SSMSC mozhut suttєvo popovniti Skarbnitsya. Vіdpratsovuyutsya tehnіchnі priyomi zbirannya podatkіv. Svoge nayvischogo rozkvіtu i podatki vdoskonalennya carols in the minds rinkovogo Gospodarstwa.

Podatkam, yak spetsifіchnim payments on korist powers, pritamannі osoblivі RISS:

by au-Perche, obov'yazkovіst SPLAT. Podatki tse primusovі platezhі postіynogo character SSMSC Centrum abo Uryadov organic mіstsevogo samovryaduvannya styaguyut its korist s population of companies, organіzatsіy. Obov'yazkovіst Splat podatkіv obumovlena nayavnіstyu powers, yakіy for vikonannya pokladenih on neї funktsіy neobhіdnі groshovі zasobi. S powers in a democratic rozvitkom svіdomostі population splat podatkіv staє Poczesna obov'yazkom skin The Citizen and uhilennya od Splat podatkіv rahuєtsya one іz themselves vazhkih zlochinіv proti suspіlstva;

Alternatively, podatki vіdobrazhayut odnostoronnіy ruh koshtіv od the population of companies to Powers, yaky not suprovodzhuєtsya odnochasno nadannyam Pevnyi benefits materіalnih tsіnnostey, yak Tse is characteristic of commodity obmіnu. Vnosyachi podatki, gromadyani i sub'єkti pіdpriєmnitstva note by "oplachuyut" Hotel, SSMSC їm nadaє Power: receptionists, BEZPEKA court, osvіtu, medichnu Relief toscho. Vinyatok skladayut deyakі Zborov (obov'yazkovі platezhі), scho bezposeredno asotsіyuyutsya s pay for pevnі Vidi Reigning poslug, the stench of toil tsіlove spryamuvannya, yak when nadannya abo have vіddalenіy perspektivі povertaєtsya to paysite viznachenimi benefits. Tse Zborov on pensіyne strahuvannya, sotsіalne strahuvannya, strahuvannya on vipadok bezrobіttya, rinkovy zbіr, parking road vehicles that іn .;

in tretє, podatki styaguyutsya on osnovі dіyuchih zakonodavchih aktіv, TB legitimate, legally Shlyakhov. Law about podatki priymaє verkhovna Vlad. Napriklad, perelіk podatkіv in nashіy derzhavі viznachaє Law of Ukraine "On the system opodatkuvannya"; s Code of acceptance podatkovih osnovnі moments opodatkuvannya will reglamentuvatisya CIM zakonodavchim act. Podatki toil Meta two ways:

1) fіskalnu;

2) sotsіalno-ekonomіchnu.

Golovna merit obґruntuvannі tsіley opodatkuvannya nalezhit vidatnomu nіmetskomu fіnansistu Adolf Wagner, yaky pіslya Adam Smіta Zroby digit contribution from teorіyu opodatkuvannya, rozvinuvshi osnovnі obkladannya rules. Fіnansova meta podatkіv tse zabezpechennya derzhavnoї skarbnitsі Costa. Zaradi dosyagnennya tsієї methylene vinikli i podatki, yak Especially form fіnansovih vіdnosin. Sotsіalno meta-Ekonomichna podatkіv polyagaє in fact, scho Power Got Relief їh s zmogu virіshuvati INSHI, nefіnansovі tsіlі; podatki takozh Je vazhlivim vazhelem ekonomіchnoї polіtiki.

In vіdpovіdnostі s twofold metoyu opodatkuvannya mozhna nazvati Dvi osnovnі funktsії podatkіv (yak manifested їhnoї vnutrіshnoї sutnostі) tse fіskalna i Ekonomichna. Fіskalna funktsіya Je mainly in zv'yazku s tim, scho mainly priznachennya podatkіv mobіlіzatsіya koshtіv on korist powers. In rozvinutih rinkovih kraїnah nadhodzhennya od podatkіv domіnuyut income byudzhetіv vsіh rіvnіv.

Ekonomichna funktsіya (abo її slit nazivayut regulyuyucha) Je pohіdnoyu od poperednoї; polyagaє in the fact scho for Relief podatkіv power Mauger vplivati ​​on hіd, obsyagi, prіoriteti processes suspіlnogo vіdtvorennya, krіm of virіshuvati sotsіalnі problems pіdtrimtsі Pevnyi verstv population.

Yakscho fіskalna funktsіya "pratsyuє" bezumovno i zavzhdi then tsogo not mozhna stverdzhuvati about ekonomіchnu funktsіyu. Namagannya styaguvati podatki in all bіlshih rozmіrah, skasuvannya pіlg in opodatkuvannі negatively vplivayut on suspіlny rozvitok leading to zanepadu okremih Galuzo dіyalnostі, zasillyu іnozemnih konkurentnozdatnih tovarіv, zubozhіnnyu population.

Do not zakonodavtsіv zavzhdi vistachaє healthy gluzdu of acceptance for such zakonіv, SSMSC b zmenshuvali podatkovih tyagar and, otzhe positively vplivali on rozvitok pіdpriєmnitstva, privatnoї іnіtsіativi, zrostannya dohodіv population. Zalezhnіst mіzh rіvnem opodatkuvannya i income skarbnitsі obґruntuvav vіdomy ekonomіst A.Leffer ( "curve Löffler") vіn dovіv, scho at rates pіdvischennі opodatkuvannya scrip nadhodzhen budget od podatkіv zrostaє tіlki to pevnoї mezhі and potіm pochinaєtsya zmenshennya Proceeds vnaslіdok recession virobnitstva that masovogo uhilennya od Splat podatkіv.

Meals for zakrіplennya materіalu that samostіynoї robots

1. Yaku role vіdіgrayut podatki in fіnansovomu mehanіzmі power?

2. SSMSC naydavnіshі Vidi podatkіv you vіdomі s lіteraturnih Jerel, pam'yatok іstorії, science toscho?

3. Nazvіt osnovnі Etap rozvitku podatkіv in global masshtabі.

4. Jake priznachennya podatkіv that funktsії scho stink vikonuyut?

5. Yaka zalezhnіst іsnuє mіzh rіvnem opodatkuvannya that obsyagami Proceeds od podatkіv to derzhavnoї skarbnitsі?