СУЩНОСТЬ НАЛОГА КАК ВАЖНЕЙШЕЙ КАТЕГОРИИ НАЛОГОВОЙ СИСТЕМЫ

Abstract

The tax is the most important economic category that forms the basis of the tax system and the formation of the revenue side of the country's budget. In any socio-economic formation, taxes play a decisive role in the development of society, despite the changing forms of tax exemptions and their smooth flow from natural to value. At each stage of the development of society, the evolution of the forms of tax exemptions corresponds to the manifestation of the action of three philosophical categories: chaos — uncertainty — order. Since it is difficult to predict the nature of the development of society, it is necessary to be prepared for the fact that at some point the tax system is in chaos, it is replaced by some uncertainty that predetermines the emergence of order. Based on the definition of the concept of tax, presented in the Tax Code of the Russian Federation, its main structural elements are highlighted, using which the tax model is built. The model can be filled with additional and optional elements. The integration of these three groups of structural elements of the tax will make it possible to present its characteristics in the most complete way. The tax is not only the most important category of the tax system, but also a working category, which is emphasized by the manifestation of the action of its functions — fiscal, regulatory, stimulating, reproductive, control. The relationship of the selected functions is presented on the example of the use of the most important tax instrument — tax benefits. The tax should be considered as a living organism seeking self-development. Obviously, in the future, the forms of tax exemptions will be improved, and the tax itself and its model will have a more dynamic look.