I have long wanted to do a comparative analysis, so, finally, I blew up and did it.
Enjoy! All calculations can be checked by yourself. All sources are cited in the text.
This analysis compares taxation systems in Russia, Germany and the United States.
All incomes are given in rubles per month. For convenience, in this analysis 1 $ = 30 Russian rubles and 1 € = 40 Russian rubles. It is believed that 40% of the "net salary" goes to savings, 20% is spent on food and 40% on everything else.
Russia:
- Income tax - 13% of the amount of "dirty salary"
- Contributions to social funds in 2012 - 30% of the "dirty salary" up to 512 thousand rubles a year in any case and 10% (not 30% + 10%) of everything that is over 512 thousand rubles a year
But that's not all. With considering VAT, which in Russia is 18%, the following is obtained.
Let's look at the chart:
Germany:
Tax system in Germany tax rates are also increasing.
With income up to 8004 € per year (26680 rubles per month), the taxpayer does not pay any taxes. With income from 8005 € to 13469 € per year (up to 44896 rubles per month), taxes increase linearly from 14% to 24%. With income from 13,470 € to 52,881 € per year (up to 176,270 rubles per month), taxes increase linearly from 24% to 42%. In addition, if the amount of the annual tax exceeds 972 €, then the solidarity tax ( Solidaritaetszuschlag) increases linearly from 0 to 5.5% (with an annual tax of 1340.69 € or with an income of about 30,000 rubles per month) of the total tax and not income. Further, the solidarity tax remains at 5.5% of the total tax.
Plus is added social tax: a total of 22.95%.
Here's what it looks like on a chart:
With considering VAT, which is 7% for food and books and 19% for everything else, we have the following.
Let's look at the chart:
USA:
There are two main taxes in the USA, the federal tax and the state tax. Similar to Germany US federal taxation system structured in such a way that as income increases, tax rates also increase, but according to a somewhat more complex system.
With income up to $ 9,750 per year (24,375 rubles per month), the taxpayer does not pay any federal taxes (because standard cost is $5950 per year, personal expense$3800 per year). With income over $ 9750 per year, from the next $ 8700 (up to $ 18450 per year or 46125 rubles per month) a tax of 10% is paid, from the next $ 26650 (up to $ 45100 per year or 112750 rubles per month) a tax of 15 %, from the next $ 50,300 (up to $ 95,400 per year or 238,500 rubles per month) a tax of 25% is paid. In addition to everything, there is the so-called social tax of 4.2% and health care tax of 1.45%. Plus, every state has state tax about 5%, plus a city tax of about 1%.
Here's what it looks like on a chart:
If consider sales tax in various states(it ranges from 0% to 11.5%, an average of 7%), then the following is obtained.
Let's look at the chart:
You can quickly calculate the tax in any particular US city using calculator.
Comparison:
After the above analysis, it remains only to compare the data on tax rates. They look like this.
Excluding VAT:
In view of VAT:
Conclusions:
Quite disappointing. This antihuman
The tax system in Russia is designed to take the last money from the poor
and almost trifles among the rich. While in the USA and Germany taxes for the rich are up to 45% and 40% respectively, in Russia they are only 13%! And sometimes this is not paid when capital is withdrawn through offshore companies.
That is why the number of oligarchs is growing, and the common people live worse and worse.
The closer to the date of October 1 - the time of payment of property and land tax - the more often we think about the questions: why do I pay taxes and where do they go? Lidiya Mirzasaliyeva, Head of the Department of Tax Audit of Legal Entities of the Al-Farabi Tax Department of the city of Shymkent, will help us figure this out.
- Lidia Abdulazovna, what kind of taxes exist and who invented them?
– There are several types of taxes: individual income tax, corporate income tax, value added tax, excises, taxes on subsoil users, social tax, land tax, tax on vehicles, property tax, fees, duties, other payments. Taxes in their modern form were invented in the 18th century by the Scottish economist Adam Smith, a classic of the theory of taxation. In his work "Studies on the Nature and Cause of the Wealth of Nations", he outlined 5 basic principles of taxation that remain relevant to this day - this is mandatory, unity, justice, certainty and publicity.
– What taxes is an ordinary working person, say, a teacher or a nurse, obliged to pay today?
– Every month, the accounting department of an enterprise or institution withholds 10% of income tax and another 11% of social tax from the salary of an employee (of which 6% is paid by the employer, 5% by the social insurance fund), you also deduct 10% of the salary to the pension fund every month, but I will make a reservation - this is not a tax, but your savings, which you can use in the future. Once a year you have to pay property tax, land tax, who owns a car - transport tax.
“People are interested in where their taxes go.
- Taxes from individuals, as a rule, go to the local budget. That is, we work with the population on three types of taxes - on property, land, transport (who has it). In the indicators of the criteria for evaluating the activities of the tax authorities, there is also an indicator of the completeness of tax revenues to the local budget.
All deducted, paid taxes go to the state budget - the state's cash desk, from where they are then distributed for various needs: for the maintenance of state institutions - schools, kindergartens, hospitals, law enforcement agencies; ensuring the security of the state - the maintenance of the army; financing of state programs, subsidizing, granting subsidies and loans; maintenance of the state administration apparatus (payment of salaries to civil servants); construction and improvement of social facilities and territories; pensions and so on.
- And what types of taxes should be paid by a person, say, trading in the market? The so-called self-employed person, individual entrepreneur (IP)?
– There are three possibilities here. First: if an individual entrepreneur works under a patent, then he must pay a tax in the amount of 2% of the estimated income. The second option: if an individual entrepreneur works according to a simplified tax payment scheme, then he pays 3% of the total income. The third option: payment of tax by individual entrepreneurs according to the generally established regime - taxation from 10% of profits. Profit is the amount of income minus the amount of expenses. Plus, the ones mentioned above are the tax on property, land and cars. All these taxes also go to the local budget. Taxes for environmental pollution go to the local budget, but this applies to legal entities.
- Since the beginning of this year, one-time coupons for those trading in the markets have been cancelled. Has this had any effect on the collection of payments?
- Thank God no. I think this is the result of a large explanatory work carried out among traders in the markets.
- But, you see, there are cases when an individual entrepreneur working, say, under a patent, as well as legal entities, can underestimate the amount of their estimated income? How then to be?
- In this regard, we, the tax authorities, are helped by cameral control. The purpose of an in-house audit is to provide the taxpayer with the right to independently eliminate violations identified by the tax authorities based on the results of an in-house audit. This concept means identifying the undeclared amount of value added tax (VAT) and corporate income tax (CIT) and other types of taxes. In case of detection of violations based on the results of an in-house audit, a notice is issued on the elimination of violations, a tax notice is issued to the taxpayer that he has an additional source of taxes. That is, be kind, declare and pay the tax within 30 working days! If this does not help, then we have the right to apply tax administration measures.
- Recently, at an expanded meeting with the participation of heads of regional departments, the tax authorities of the region reported on the implementation of the budget. And the results of the first half of the year are very good: the state budget plan was executed by 104.3%, with the plan of 100,706.5 million tenge, 105,009.9 million tenge was actually received. With a local budget plan of 31,766.7 million tenge, 35,061.4 million tenge were actually received. It was stated that only in the first half of this year, additional reserves in the amount of 10.5 billion tenge were identified and recovered. What does "additional reserves" mean?
- Additional - means collected in excess of the planned. I will explain exaggeratedly using the land tax as an example. The tax authorities compare the data of authorized bodies with the actually registered taxpayers and the amount of their payment of land tax. For property tax, we compare data not only with the BTI, but also with data on real estate purchase and sale transactions made in the current year. This is the so-called property income. As you know, when making a transaction, a 10% tax on the increase in the value of real estate is paid. For transport tax - we compare the MAI data with our own. If a difference is found, we look for the missing quantity.
- Here, it turns out, what are your tasks, employees of the tax authorities ... Remind me, the functions of the tax service.
– Fiscal, regulatory, stimulating, redistributive and control. Any adult, knowing the directions of spending budget funds, should understand the importance and necessity of paying taxes. Timely and sufficient tax revenues can ensure the security, financial stability and independence of the state. Simply put, for citizens, a balanced budget means guaranteed social assistance, pensions and confidence in the future. For entrepreneurs, conscientious payment of taxes guarantees state support, loans and, as a result, the prosperity of their business. Everything here is interconnected.
- Thank you for the clarification.
Farida SHARAFUTDINOVA
Your 13% income tax does not go to any funds, the money is deducted to the Tax Inspectorate and goes to the city budget.
But the budget is planned for 3 years.
This money is also used to pay salaries to state employees, healthcare, housing and communal services, and medicine.
Here is an example of an expense item for 2016 of the federal (not regional) budget ..
Most of the taxes of citizens go to the maintenance of the State. The Duma, the Kremlin, for the maintenance of deputies, well, it ends up in the pockets of some gentlemen.
Your 13% between the funds are not distributed, they all go entirely to the local budget and are spent on the needs of the municipality and its population. Here are some examples of expenses that include your 13% income tax.
Insurance contributions to the pension fund, as well as to the health and social insurance funds are not withheld from the employee's salary, they are paid by the employer. If there are no benefits for the payment of contributions, then in total they amount to 30% of the amount of the employee's earnings, of which 22% are paid to the Pension Fund (pension insurance), 2.9% to the FSS (social insurance) and 5.1% to the FFOMS ( health insurance).
As is known, the value income tax (PIT) in Russia is 13%, this tax is paid by all employers.
According to the budget code of our country, the tax is distributed as follows:
1) Most of this amount goes to the budget of the constituent entity of the Russian Federation - 85%.
2) The rest goes to the local budget.
Income tax of 13%, collected by the Tax Inspectorate, goes to replenish the federal budget. Then, during legislative assemblies, deputies set spending for certain needs: for example, security, social policy, education, housing and communal services, medicine, environmental protection, etc.
By law, all income tax collected must go to the budget of your city, and there this amount is already distributed at their discretion for housing needs, for medical needs, and the money also goes to the salaries of those people who are paid by city departments. To make it more clear to you, I will give as an example a small plate that shows how federal budget expenditures can be planned.
It all depends on the distribution of the budget this year. So, in 2017, the paid tax can go to completely different purposes than in 2016.
Judging by this year, the bulk of the tax goes to social policy, national defense, the economy, security and law enforcement services.
From you, rightfully and according to the established norms of the law, they take 13% of the amount you generally earn in principle.
Then these funds go to the city budget, and there and there all these funds are divided into all the needs they consider, such as housing and communal services or Health.
By the way, our country has the lowest income tax than in other countries, and this tax is deducted from all officially working citizens. These thirteen percent go to the state fund, where the leadership already distributes what to spend them on. Perhaps it will be a repair of the road, or maybe the construction of a kindergarten - you can’t say for sure.
All your income tax (13%) goes to the local budget.
Who is recognized as payers of personal income tax (PIT) is determined by the Tax Code of the Russian Federation.
What is the object of taxation is determined by the Tax Code of the Russian Federation (Tax Code of the Russian Federation).
The tax period for this tax is regulated by Article 216 of the Tax Code of the Russian Federation and is a calendar year.
According to article 158 of the RF BC (Budget Code of the Russian Federation):
Income tax is a federal tax that an employee pays on their official income. Rather, their tax agent-employer pays, but from the employee's salary. This tax is equal to 13%. It is not distributed in any way, but completely goes to the federal budget. Further, according to certain standards, it is distributed to the budgets of the regions for state needs.
All owners of cars and other vehicles that meet special criteria are required to pay a vehicle tax. Its value depends on a large number of different factors.
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Moreover, payment is made not only by individuals, but also by legal entities.
The concept of the term
In connection with the legislative reform carried out at the beginning of the 2000s, the funds raised can be spent on almost anything:
- road industry;
- on salaries of the state employee;
- construction of objects important for the regions.
Often, this is precisely what worries car owners - with a sufficiently large transport tax, it is likely that all the funds will be spent not on laying asphalt, but on something else.
What does the law say
All points related in one way or another to the transport tax are necessarily covered in the legislation:
- - indicates a complete list of all categories of individuals and legal entities liable to pay the tax of the type in question;
- – considers the procedure for calculating the amount of transport tax for legal entities;
- - a complete list of equipment is indicated, the owners of which must pay a transport fee;
- - the term of payment is indicated;
- - the largest taxpayers are required to provide a properly prepared declaration, which reflects the tax of the type in question;
- - cases are indicated in the event of which the obligation to pay transport tax is abolished.
The very fact of the distribution of the tax collection on vehicles directly by the municipality is regulated by Art. 14 of the Tax Code of the Russian Federation and Art. 56 BC RF.
It is according to the information of the RF BC that the entire transport tax (in the amount of 100%) goes to the regional budget and is distributed by it for various needs at its own discretion.
Where is the car tax money spent?
It is rather problematic to determine what exactly the funds collected in the form of transport tax will be spent on.
Thus, in many regions, the authorities continue to form road funds, into which certain injections are made from the budget.
But the amount of revenue is often simply not large enough to keep the road industry even in a satisfactory condition, let alone more.
Moreover, the authorities are not particularly willing to report on the funds spent on the restoration of the roadway. Since in most cases, patching holes in the budget is carried out at the expense of the transport tax.
For example, in the Volgograd region in 2020, about 2 billion rubles were withdrawn from the budget of the road fund for various needs that were in no way related to the target infrastructure.
In 2020, this amount increased by 2.6 billion rubles. Thus, at the moment the budget deficit of the road fund is as much as 8 billion rubles.
At the same time, the value of the fund's budget is constantly increasing, but at the same time, expenses are proportionally growing. As a result, the deficit, as before, continues to be approximately 8 billion rubles.
The situation is similar in almost all other regions of the country - with a few exceptions.
Nevertheless, there is a positive trend, an increasing number of regions are beginning to become concerned about the problems of the road industry.
Payment statistics by region
The value of the fee under consideration varies greatly depending on a wide variety of parameters. First of all, this is the cost of the car, the amount of horsepower, as well as the age of the vehicle.
But at the same time, the region where the car is located has a significant impact. Understanding is quite difficult.
Since there is a “luxury tax” (for a car more than 3 million rubles) and many other, quite important, nuances.
So, all regions of the Russian Federation, in terms of the amount of tax collected in 2020 for the previous reporting period, can be arranged as follows (in descending order):
| Number | Region of the Russian Federation |
| 1 | Kaliningrad region |
| 2 | Tomsk region |
| 3 | Belgorod region |
| 4 | Petersburg |
| 5 | Primorsky Krai |
| 6 | Smolensk region |
| 7 | Arkhangelsk region |
| 8 | Khabarovsk region |
| 9 | Moscow |
| 10 | Tyumen |
| 11 | Novosibirsk |
| 12 | Penza |
| 13 | Vladimir region |
| 14 | Ulyanovsk region |
| 15 | Ivanovo region |
| 16 | Kursk region |
| 17 | Yaroslavl region |
| 18 | Kaluga region |
| 19 | Orenburg region |
| 20 | Republic of Tatarstan |
| 21 | Tula region |
| 22 | Tambov region |
| 23 | Transbaikal region |
| 24 | Ryazan region |
| 25 | Kemerovo region. |
| 26 | Astrakhan and region |
| 27 | Saratov |
| 28 | Krasnoyarsk region |
| 29 | Voronezh region |
| 30 | Altai region |
| 31 | Omsk region |
| 32 | Samara |
| 33 | Kirov region |
| 34 | Stavropol region |
| 35 | Chelyabinsk region |
| 36 | Sverdlovsk region. |
| 37 | Perm region |
| 38 | Volgograd region |
| 39 | Krasnodar region |
| 40 | Irkutsk region |
| 41 | Rostov region |
| 42 | Republic of Bashkortostan |
| 43 | Leningrad region. |
| 44 | Nizhny Novgorod region. |
| 45 | Moscow region |
Moreover, there is some proportional dependence of the number of accidents and victims on the total value of the collected transport tax. So, the least number of accidents in the Smolensk region.
The tax collection system in Russia is built in such a way that ordinary citizens hardly think about what taxes they pay and what exactly they go for. How much do Russians actually pay?
“This is built on money!”, “Officers fatten at our expense!”, “Where do our taxes go?” - such phrases can often be heard in political disputes when it comes to the responsibility of the state to citizens. But, writes "Elephant ru", in Russia this is a rarity.
The taxation system is not familiar to most of the country, with the exception of transport, which people make out on their own. To assess the burden of taxes in Russia, it is necessary, firstly, to understand how much the state really depends on citizens' payments. Secondly, one must imagine what would happen if the Russians did not pay taxes (receiving mediocre medical care and a meager pension in return), but disposed of this money at their own discretion.
What taxes do Russians pay?
Individuals pay taxes on a car, apartment, house, land. Employed citizens also pay personal income tax (PIT). Indirectly, the population bears the value-added tax on goods and services, the employer's insurance contributions to off-budget funds, excises on alcohol and tobacco.
How much tax does a formal employee pay?
Directly - only personal income tax, which is 13% of the salary. The employee usually does not feel this payment, since the employer transfers the tax directly to the state. Speaking about his salary, a person usually means the “net” amount that comes to his bank card or is issued at the cash desk. However, in reality, the salary is the money given to the employee plus tax.
In addition, the employer pays insurance premiums for the employee in Russian Federation (22% of salary before tax), Federal Fund(5.1%) and Fund (2.9%). If an employee earns more than a certain amount per year, then insurance premiums to the Pension Fund are reduced to 10%, and to the FSS they are reset to zero.
What if there were no taxes?
An employee with a monthly salary of up to 100 thousand rubles costs his employer almost 1.5 million rubles a year: 1 million rubles of this goes to the employee, and almost 0.5 million rubles to the state. From a salary of 100 thousand rubles, a person receives approximately 87,000 rubles in hand. If we imagine that there are no state medicine and pensions, and also if there were no income tax, then the employee from this example would receive 125 thousand rubles a month and theoretically could spend 25,000 rubles. on your health and/or save for old age.
Dreams of a tax-free world, however, have their limits. If social contributions are abolished, it is unlikely that most people will save money from the increased salary. Most likely, people will spend "here and now", which will lead to an increase in prices for goods and services. Thus, the growth of real welfare will increase slightly.
How long do people work for the state?
You can also look at taxes and contributions from a different angle: it's extra time spent at work to pay them.
For salaries less than 60 thousand rubles (“on hand”), to which “discounts” for the payment of social contributions do not apply, this is 33% of the working time. That is, every working day out of 8 hours spent at the factory, in the office or at the counter, a conventional Russian works for one hour and 21 minutes for the Pension Fund, 48 minutes for regional and local authorities, and another half an hour for compulsory medical insurance and social insurance funds. For a year, this is almost 80 working days, which are spent on paying taxes and contributions.
Those whose salaries are higher give the state a smaller share of their income: the ratio of mandatory payments to the total expenses of the employer decreases from 33% to 25% for salaries of 600 thousand rubles a month and above.
Where do personal taxes go?
VAT revenues go to the country's budget, 85% of personal income tax goes to the budget of the subject of the federation, the rest goes to local budgets. The regions also get . Excises are divided between federal and regional budgets. For example, excises on tobacco are sent to the center, while the regions receive most of the excises on alcohol. and individuals go to municipalities.
Insurance deductions for pensions, medicine and social insurance go to the relevant funds. This money is used to pay pensions to pensioners, the FFOMS pays for medical services to those who apply to public hospitals and clinics, and the FSS pays benefits for temporary disability, pregnancy, childbirth and child care. Taking into account the fact that the Pension Fund is running with a large deficit, which has to be compensated from the federal budget, it can be said that not only the contributions of working Russians, but also other federal taxes, actually go to pay pensions.
Budget and taxes: what is codependency?
The budget depends on taxes very much. In 2015, taxes, together with insurance premiums, accounted for 79% of revenues and 71% of expenditures of budgets of all levels, as well as extra-budgetary funds. The contribution of the personal income tax is more modest - about 10% of total income over the past year. This will not be enough for education, health care, or defense, but enough to maintain security and the work of law enforcement.
However, writes "Elephant", such a comparison is very conditional, because personal income tax goes to the budgets of the subjects, and not to the federal budget. That is, 13% of the salary goes not so much to the development of the defense industry or space technology, but to both schools and roads.