Рис. 2 Изменение налоговых теорий п

Рис. 2 Изменение налоговых теорий под воздействием исторических особенностей эпох, периодов общественного развития и различий географической локализации
Систематические исследования различных аспектов налогообложения появились в Европе лишь в середине XVII века, с возникновением первых эко¬номических школ и направлений, базирующихся на методологической основе философских, политических, естественнонаучных концепций и теософских взглядов передовых членов общества. Заслуга этих людей заключается в том, что они пытались дать многогранное, поистине энциклопедическое осмыслении.
Общие налоговые теории и теоретико-методологическое обоснование сущности происходящих в общест¬ве социально-экономических, -правовых, -политических и др. процессов и яв¬лений, богатство и разнообразие которых стало усложняться в эпоху географи¬ческих открытий (XV в.) и буржуазных революций (XVI-XVII вв.), что и созда¬ло предпосылки для развития фискальных теорий, система которых показана на рис. 3

Рис. 3 Система теорий налогообложения
Междисциплинарный, в современном понимании, подход к изучению на¬логообложения предполагает не обходить вниманием не только вопросы хозяй¬ственной деятельности человека, но и социальной структуры общества: семей¬ного уклада, родоплеменной организации общества, государства. Поэтому вместе с изучением экономического поведения людей, хозяйствующих субъек¬тов (организаций), общества в целом необходимо изучать и политические, и психологические мотивы поведения отдельных членов общества и их групп.
Одновременно нужно принимать во внимание ту институциональную ос¬нову общества, которая, в зависимости от конкретного времени и места выра¬жается, как в форме прямых устных распоряжений и приказов руководящих ор¬ганов, или номинальных руководителей общества, так и в виде формальных правовых норм (письменных предписаний).
Сегодня сложный методологический характер налоговедения сложно от¬рицать. Следовательно, при анализе теорий налогообложения следует исполь¬зовать и междисциплинарный подход во всем его многообразии. Обогащать методологию теории налогообложения методами смежных наук (см. рис. 4.).

Рис. 4 Изменение налоговых теорий под воздействием смежных научных направлений
Налоговые теории развивались в русле обосновании природы налога, сущности и приницпов налогообложения, выявление основных субъектов, включенных в процессы обложения, разработки и обосновании все новых и новых фискальных механизмов, типов и видов налоговой политики. Целью такого развития фискальных теорий является все более эффективное распределение и перераспределение ресурсов общества.
Сегодня налоговые концепции намного глубже и точнее описывают от¬ношения государства и плательщиков в процессе их взаимодействия в сфере налогообложения, сохраняя при этом причинно-следственные связи и сродство с методологическими посылами прошлых учений.
 
2. Концепции налогообложения в XVIII веке
2.1 Характеристика налогообложения в XVIII веке
В налогооблагаемой базе России в XVIII в. произошли существенные изменения. В первой половине столетия стала быстро развиваться промышленность.
Принятые Петром I меры по развитию промышленного производства способствовали изменению структуры валового продукта. В нем резко возрос удельный вес промышленной продукции. Это отразилось и на российском экспорте. Если раньше в нем преобладала сельскохозяйственная продукция, то уже в 1725 г. доля промышленной продукции в экспорте России составляла 48%. Вместе с тем развитие промышленного производства требовало не только государственных капиталовложений на создание казенных предприятий, но и первоначальных частных капиталов, главным образом купечества. Для создания таких возможностей российским предпринимателям предоставлялись значительные налоговые льготы. Одновременно с этим Россия вела активную внешнюю политику, сопровождавшуюся постоянными военными действиями, требовавшими выделения огромных средств из казны. Таким образом, создавалась ситуация, когда неудержимо росли бюджетные расходы и снижалась налогооблагаемая база. Все это вызывало необходимость серьезных изменений в налоговой сфере.
Были введены новые налоги, в их числе — налоги с извозчиков, постоянных дворов, найма домов, плавных судов и даже сбор за бороды. С дворян за бороду взималось 660 руб., с купцов — 100 руб., с торговцев — 60 руб., с крестьян — 30 руб. В деревне крестьяне за бороду не платили, но при выезде в город платили 1 коп. Налоги стали взимать с домашних бань (с купцов по 3 руб., с крестьян по 15 коп.). Пошлины взимались даже с дубовых гробов.
В число прямых налогов в 1719 г. вводится горная подать, взимавшаяся с горнопромышленников в размере 10% объема валовой добычи ископаемых. Этот налог существовал вплоть до XX в.
В целях более равномерного распределения налогового бремени па подавляющую часть сельского населения вместо подворного налога в 1724 г. вводится подушная подать, отмененная лишь в конце XIX в. Этот налог взимался в размере 74 коп. с крестьянской души мужского пола. С городского населения собирали по 1 руб. 20 коп. с души. Размер подушной подати постоянно увеличивался: в 1861 г. он достиг уже 3 руб. 30 коп. в год. Сбор налога обеспечивала сама крестьянская община, она отвечала за каждого ее члена. Неуплата налога вела к изъятию имущества. Зажиточные члены общины вносили налог на неплательщиков, которые отрабатывали им долги. Это вело к еще большему расслоению общины. Введение подушной подати существенно расширило налогооблагаемую базу, так как в число плательщ

Результаты (английский) 1:

Figure. 2 Changing tax theories under the influence of historical epochs, periods of social development and varying geographical localizationSystematic research into various aspects of taxation appeared in Europe only in the mid-17th century, with the appearance of the first eco ¬ economic schools and directions based on the methodological basis for philosophical, political, science concepts and the Theosophical views advanced members of society. The merit of these people is that they tried to give a multifaceted, truly encyclopedic understanding.General tax theory and methodological-theoretical justification entities occurring in public ¬ ve socio-economic, legal, political, etc. processes and HVB ¬ tions, richness and diversity which has become more complicated in an era of geographical ¬ CAL discoveries (15th century) and the bourgeois revolutions (XVI-XVII centuries), and the creation of ¬ Luo prerequisites for the development of fiscal theories, which is shown in Figure 1. 3Figure. 3 theories of taxation SystemMultidisciplinary, in the modern sense, the approach to the study of the ¬ assessment implies not to overlook not only economic questions related to human activities, ¬ but also the social structure of society: families ¬ tion order, tribal organization of society, the State. Therefore, together with the study of economic behavior, economic entities ¬ Tov (organizations), society at large must study political and psychological motifs of the behavior of individual members of society and their groups.At the same time you need to take into account the institutional OS ¬ Novo society, which, depending on the specific time and place expressed as continuing ¬ in the form of direct oral instructions and orders governing RR ¬ organs, or nominal leaders of society, and in the form of formal legal norms (written prescriptions).Today the complex methodological international hard from ¬ today Armenians deny these. Therefore, when you examine theories of taxation should use ¬ adopt and multidisciplinary approach in all its diversity. Enrich the methodology of tax theory methods related sciences (see figure. 4.).Figure. 4 changing the tax theories under the influence of related scientific areasTax theory evolved in line with the rationale of the nature of the tax entity and tax prinicpov, identifying the main actors included in taxation processes, development and justification for all new and new fiscal arrangements, types and tax policy. The purpose of such development fiscal theories is all the more efficient allocation and reallocation of resources in society. Today the tax concept is much deeper and more accurately describe from ¬ wearing the State and taxpayers in the course of their interaction in the sphere of taxation, while maintaining the cause-and-effect relationships and affinity with methodological promises past exercises.  2. The concept of taxation in the 18th century2.1 description of taxation in the 18th centuryIn the taxable base of Russia in the 18th century, there were significant changes. In the first half of the century, the industry developed rapidly.Taken by Peter (I) measures for the development of industrial production have contributed to changes in the structure of gross domestic product. It has sharply increased the specific weight of industrial products. This is reflected in the Russian export. If earlier it was dominated by agricultural products, whereas in 1725 g. percentage of industrial products exports to Russia stood at 48%. However, the development of industrial production not only require public investment to create State enterprises, but the initial private capital, mainly merchants. To create such opportunities for Russian entrepreneurs were granted significant tax benefits. At the same time Russia led an active foreign policy, accompanied by constant warfare, requiring huge allocation of funds from the Treasury. Thus, created a situation where irresistibly grew budgetary expenditures and decreased tax base. All this necessitated major changes in the tax field.New taxes have been introduced, among them — the taxes with cabbies, permanent recruitment, houses, ships and even smooth collection for beard. With the nobles behind the beard were 660 rubles, with merchants — 100 rub., with traders — 60 rubles, with peasants — 30 rubles. In the village of peasants for beard were not paid, but in the city pay 1 kop. Taxes have become a charge with home baths (from merchants on 3 rub, with peasants on 15 kopecks). Duties levied even with oak coffins.The number of direct taxes in 1719, introduced mountain lodge, like with the miners ' in the amount of 10% of the gross production of fossil. This tax existed until the 20th century.With a view to a more equitable distribution of the tax burden PA most of the rural population instead of tax tax in 1724, introduced podušnaâ Lodge, canceled only in the late 19th century, this tax is payable at the rate of 74 of the CPC. with the peasant soul men. With the urban population collected 1 rub. 20 kopecks. with soul. Size per capita taxes increased steadily: in 1861, he has already reached 3 rubles. 30 kopecks. in the year. Tax collection has provided itself peasant community, she was responsible for each of its members. The failure of the tax led to the seizure of property. Wealthy members of the community have contributed to tax evaders who practised them debts. This led to even greater stratification of communities. The introduction of per capita taxes has significantly expanded tax base, because the number of VAT

Результаты (английский) 2:

Fig. 2 Change in tax theory under the influence of the historical features of epochs, periods of social development and the differences in the geographical localization of
Systematic study of various aspects of taxation appeared in Europe only in the middle of the XVII century, with the emergence of the first eko¬nomicheskih schools and trends, based on a methodological basis of philosophical, political, natural science theosophical concepts and attitudes leading members of society. The merit of these people is that they have tried to give a multi-faceted, truly encyclopedic understanding.
Common tax theory and theoretical-methodological substantiation of the essence obschest¬ve occurring in socio-economic, -pravovyh, -political and others. Processes and yav¬leny, wealth and diversity which has become complicated in the era of discoveries geografi¬cheskih (XV c.) and the bourgeois revolutions (XVI-XVII century.), which sozda¬lo prerequisites for the development of fiscal theory, the system which is shown in Fig. 3 Fig. 3 system of taxation theories interdisciplinary, in the modern sense, the approach to the study of na¬logooblozheniya involves not overlook not only the issues hozyay¬stvennoy human activities, but also the social structure: semey¬nogo order, tribal organization of society and state. Therefore, together with the study of economic behavior, economic subek¬tov (organizations), society as a whole needs to be studied both political and psychological motives of individual members of society and their groups. At the same time you need to take into account the institutional os¬novu society, which, Depending on the time and place vyra¬zhaetsya, both in the form of direct oral orders and orders governing or¬ganov, or nominal leaders of society, and in the form of formal legal norms (written instructions). Today, a complex methodological nature nalogovedeniya difficult ot¬ritsat. Therefore, when analyzing the theories of taxation should ispol¬zovat and interdisciplinary approach in all its diversity. To develop a methodology for the theory of taxation methods related sciences (see. Fig. 4). Fig. 4 Change in tax theory under the influence of the adjacent scientific fields Tax theory developed in line with the justification of the nature of the tax, the spirit and prinitspe taxation, identification of key actors involved in the process of taxation, development and justification of new and new fiscal arrangements, types and kinds of tax policy. The purpose of this fiscal development theories is more effective allocation and reallocation of resources of society. Today, the tax concept is much deeper and more accurately describe ot¬nosheniya state and taxpayers in their interaction in the field of taxation, while maintaining a causal relationship and affinity with the methodological past promises exercises. 2. Concept of taxation in the XVIII century 2.1 Characteristics of taxation in the XVIII century in the taxable base of Russia in the XVIII century. there have been significant changes. In the first half of the century it has become a booming industry. Adopted by Peter I measures for the development of industrial production contributed to a change in the structure of GDP. It has sharply increased the share of industrial products. This was reflected in Russian exports. If earlier it was dominated by agricultural products, already in 1725 the share of industrial products in Russia's exports amounted to 48%. However, the development of industrial production required not only public investment in the creation of state-owned enterprises, but also the initial private capital, mostly merchants. To create such opportunities for Russian entrepreneurs provided generous tax incentives. At the same time Russia waged an active foreign policy, accompanied by constant warfare, demanding the allocation of huge funds from the treasury. Thus, it created a situation where the irresistibly growing budget expenditure and reduced tax base. All this led to the need for major changes in the tax area. There have been introduced new taxes, including - taxes cabs, regular courts, hiring of houses, courts and even the smooth collection of beards. With the nobles of his beard are charged 660 rubles., A merchant - 100 rubles., With traders - 60 rub., With the peasants - 30 rubles. The village of peasants by the beard did not pay, but at the exit to the city to pay 1 cop. Tax charge of domestic steel baths (with merchants to 3 rubles., From peasants to 15 cop.). Fees levied even the oak coffins. The number of direct taxes in 1719 entered a mountain lodge, is charged with the Miners in the amount of 10% of gross production resources. This tax existed until the XX century. In order to more evenly distribute the tax burden na overwhelming majority of the rural population instead of the homestead tax in 1724 introduced the poll tax, abolished only at the end of the XIX century. This tax is levied at a rate of 74 kopecks. the peasant soul of a male. With urban populations collected at 1 rub. 20 kopecks. with soul. The size of the poll tax increased steadily: in 1861, he has already reached 3 rubles. 30 kopecks. in year. Collection of the tax itself provided the peasant community, she was responsible for each of its members. Tax evasion led to the seizure of property. Wealthy members of the community have made ​​tax evaders who practiced their debts. This led to a further stratification of the community. The introduction of the poll tax has significantly expanded the tax base, since the number of payers









 

Результаты (английский) 3:

figure 1. 2 the change of tax theories under the influence of particular historical periods, periods of social development and the differences of geographical localization.a systematic study of various aspects of taxation have emerged in europe only in the middle of the 17th century, with the emergence of the first эко¬номических schools and directionsbased on the methodological basis of philosophical, political, scientific concepts and теософских attitudes of members of society. all of these people isthey tried to give a multi-dimensional thinking; энциклопедическое.
general tax theory and theoretical methodological rationale for the effect of общест¬ве socio-economic, legal,political and others. processes and яв¬лений, the richness and diversity that was gonna get harder down the line in the географи¬ческих discoveries (xv.) and bourgeois revolutions (xvi - xvii century.)and созда¬ло prerequisites for the development of fiscal theory system which is shown in figure 2. 3.

). 3
the interdisciplinary theories of taxation system in the modern sense.