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The big distinctions are observed in structure of public revenues and

Expenses. 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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Large Weather Icons Large Weather Icons represent different weather conditions typical in software, weather Web sites, and mobile gadgets. The images are available in all sizes standard to Windows, Mac OS, and mobile devices. The biggest versions are huge 512x512 pixel icons with vector sources in Adobe Illustrator (.ai) format easily affordable and ready to be printed or used in presentations in highest resolution.

Medical Icons for Vista Medical Icons for Vista has been created to eliminate any misconceptions arising while looking at a medical webpage or using a medical program. The icons are provided in various sizes and formats.

Yellow Web Buttons Yellow Web Buttons give a pack of navigation icon images for social networks and custom web sites. The icons are easy on the eye, and provide a uniform theme painted in yellow. The delicious buttons for delicious sites:)

Standard Business Icons Standard Business Icons is a library of great-looking royalty-free icons to be used in applications and on web pages. Images come in such fields as Finances, Money, Business, Transport and Reports.

24x24 Free Toolbar Icons 24x24 Free Toolbar Icons library has all the images that are necessery for your web project or software toolbar.