Legal entities operating on the territory of the state, as well as individuals, its citizens, are required to pay taxes received to the accounts of the Federal Treasury. Any bona fide taxpayer sooner or later asks the question - where does the state spend the money it collects in taxes, what is the use of taxpayers for this.
How are taxes collected?
Although all tax fees are transferred by individuals and legal entities to the accounts of the state body - the Federal Treasury, this body carries out their regulation and redistribution according to the budgets of three levels - federal, regional (republican or regional) and local. What part of the tax goes to a particular budget is determined annually when the State Duma adopts the next budget law for the coming year or a period of several years.
So, for example, income tax and VAT can be regulated by budgets of all three levels, transport and property tax of organizations can be transferred to the regional or regional budget in the amount of 100%, and land tax and personal income tax can be fully transferred to local budgets municipalities. As soon as the bank receives information about the transfer of taxes, and this happens daily, the Federal Treasury processes them and generates payment orders for budgets of all three levels, so the funds are received in each of these budgets daily.
State budget expenditures are regulated in detail by Article 69 of the Budget Code of the Russian Federation.
The current budgets of any of these three levels are "made up" in advance, based on an analysis of current and forecasting future tax deductions. Therefore, tax evasion is not only a financial, but also a criminal offense, since it reduces the budgeted expenses for items of expenditure that are required to be borne by authorities at all levels.
