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Image sizes: 256x256, 48x48, 32x32, 24x24, 16x16 File formats: ICO, BMP, GIF, PNG Tags: kwrite icon, quality web icons, image icon converter serial, so you think you can dance icons, 50's iconsThe big distinctions are observed in structure of public revenues andExpenses. Comparing structure of tax revenues of the Russian Federation and the West countries, it is possible To draw a conclusion that there was a rapprochement only in one: taxes to consumption (The VAT and excises) give about the same share of budgetary receipts: at us - Almost 25 %, 6/in Germany - 27 %, in France and England - over 30 %, in the USA and Japan -18 %. Deduction in social insurance funds give at us to 24 % of all Receipts; in the developed countries from 30 to 46 %. The main distinction consists in the ratio surtaxes on Physical persons and on profit of the enterprises: at us accordingly-6,4 and 20,4 %, While in all developed countries a parity opposite. The individual surtax gives from 25 to 35 % of receipts, and the tax on Corporations - from 4 to 10 % (the Exception - Japan, to 21 %). Thus, The tax system in the countries with market economy is constructed thus, As much as possible to lower fiscal loading on enterprise sector, To create optimum conditions for investment Profits, and the big weight of tax burden to shift on the population, on That middle class which give a considerable part of budgetary receipts. If to consider that thus taxes to the enterprises in our country take away To 80 % of profit it becomes clear that their leading role - fiscal, For investment activity they do not leave any open space. Growth of incomes of the population. For now reaction to heavy taxes are Growing non-payments to the state, washing out of tax base that becomes Today the sharpest budgetary problem putting economy on a side The next financial crisis. In structure of non-payments the share of the state more and more increases The budget. If in 1992-1993 debts of the enterprises each other Made approximately 80 % today it has decreased to 25-27 %. But it is continuous The share of debts to the budget and off-budget funds increased. 7/ Non-payments in the budget since the middle of 1995 were established at level
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