Rus Articles Journal

Whether the taxpayer can influence democratic processes in society? I told

In conversation with the high-ranking military to it once that I would not like that in the Russian army such people were colonels and generals as it. In polemic I noticed to the interlocutor that the salary to military is paid also from my taxes which I deduct in the budget. And that I would not like that he received such big salary.

my opponent answered that he pays taxes too and does not depend on my tax assignments.

That my interlocutor having a high military rank does not understand economy I understood. But the question whether the taxpayer can influence democratic processes in society, remains open. Theoretically, it is unconditional and because slaves to taxes do not pay and presence of taxpayers in the state is an indicator of democratic society. But how the ordinary citizen deducting taxes can influence democracy in the country? We to it were not taught.

we received concept of the taxpayer after reorganization. Then in foreign series the hero of the movie the businessman, on a plot getting to a police station, speaks to the police administration with confidence: I am a taxpayer! It meant the requirement of the polite address to the person which of tax assignments including, also the police officer`s salary consists.

That the taxpayer can influence democratic processes in society we can see on such example when the president of the country is forced to resolve issues of import of agricultural production at the state level. In the democratic foreign state the taxpayer can demand from the government of decrease in the customs duties leading to rise in price of goods which become noncompetitive.

Not absolutely on a subject, but it is possible to give as an example and the French actor Gerard Depardieu who publicly expressed the disagreement with a tax policy of the state. Also it is possible to assume that he expressed these a protest against participation of France in modern wars.

It is known that taxes appeared with emergence of the state for which for satisfaction of collective needs of citizens money is required. By definition “taxpayer“ is a natural or legal entity to which the law assigned a duty to pay taxes. The amount of tax collecting is defined by the sum of expenses of the state on management, defense, court, protection of an order etc. of

Establishment of a tax is a sovereign right of the state which is exercised by it in solutions of the supreme legislative bodies. Taxes in society and in the state carry out two functions: fiscal (providing the budget of an appropriate level) and regulating. Taxes happen direct and indirect. The concept of taxes and their types depend on their classification.

1. Federal taxes and fees.
2. Regional taxes and fees.
3. Local taxes and fees.

It is necessary to tell that in this case the concept “taxpayer“ is associated with such concept as “employer“ who will organize workplaces and pays income tax. At the same time the situation when “taxpayer“ and at the same time “nalogopoluchately“ is the state, says that existence of democracy in this country under a big question.

Thus, the more the number of “taxpayers“ (employers), the legal entities and individuals gaining income and participating in formation of the state financial resources the are more presence of democracy at policy of the state. For more detailed consideration of problems of tax system of Russia it is necessary to consider the concept “tax burden“ also.

The tax burden is a size of the tax sum raised from the taxpayer. It depends, first of all, on the sizes of profit of the taxpayer - for example, the businessman deducting straight lines (social, property, etc.) taxes in the federal budget. All of us pay a “income“ tax, but these tax assignments, as a rule, belong to taxes of regional level and do not influence financial policy of the state.

But if to take such indicator as living level or purchasing power got paid, then the picture looks unconvincing. Since reorganization the taxable base of income tax changed ten times, at the same time a rupture of purchasing power of the minimum and maximum salary huge. But not the taxable minimum does not promote reduction of a gap between the minimum and maximum salary.

Instability of our taxes, continuous revision of rates, quantities of taxes, privileges plays a negative role when in the country the oligarchical capital began to collect. To call the oligarch the taxpayer or the businessman (employer) quite difficult, and no tax burden can stop accumulation of the oligarchical capital. As the factors regulating profit (profitability level, etc.) from the taxation were withdrawn.

Such situation does not promote improvement of democratic processes in society and allows to bring big money out of the country that we often also see in mass media, in transfers about the next run-away oligarch. History of Ancient Rome says that the oligarchy which absorbed democracy was replaced with dictatorship when one of world figures in race for power by civil war turned “democratic“ Rome into the empire.

Now popularity of radical ideas of reforming of the tax law is obvious. Different innovators suggest to reduce tax burden, to reduce income tax and personal income tax, to clean the VAT and the customs duties, to increase resource payments, to reduce tax system to two - three taxes. Let`s hope for improvements in a tax policy of the state which will allow to increase the number of “taxpayers“ in the country. And respectively, will also promote development of democratic processes in society.