Дискуссионные аспекты налоговых отношений: авторский взгляд

Abstract

TInterpretation of the tax as a «gratuitous payment» impoverishes (narrows) the role and place of tax relations in the economic system, causes a variety of negative processes at the stage of its formation and payment. This issue is one of the debatable in the field of tax relations and is important for the formation of an adequate perception of the tax system by business and the population. The source of all taxes is the value added. The latter contains factors that formally belong to a legal entity, but in fact are the merit of the labor collective. This is where the complexity of the unambiguous division of taxes between different categories of taxpayers arises. In the phase of final consumption of goods and services, the division of the tax burden between legal entities and individuals loses its meaning, because it completely falls on the well-being of the population. The essence of the value added tax is not obvious not only to the public, but also to practitioners. The explanation of profit in terms of «entrepreneurial ability» as a factor of production is far-fetched. Three classical factors: labor, land and capital fully explain the origin of profit. Also, the unique role of the businessman in the formation of profits is undeniable. A businessman (owner) and employees combine their efforts to conduct business more efficiently and improve the well-being of all participants in the production process. Progressive income tax embodies the principle of fair taxation and mitigates social inequality in the society. The introduction of an additional rate in Russia from 2021 is considered as the introduction of a progressive scale, but does this fully implement the principle of social justice? The author critically examines all these issues in the article, gives his interpretation and argumentation of processes and phenomena.