What is tax? The essence and types of taxes
The fact that such a tax must be told in the course of the school curriculum and at the university, especially to students undergoing an economic orientation program. However, every modern person faces taxes, so knowing what it is, what the essence of the phenomenon is, what the benefits are and where this misfortune comes from, will be useful and interesting.
Modernity and modern phenomena
Of course, one cannot say that payment of taxes exists only in our time. This phenomenon itself is quite old, but in the olden days it did not attract such a massive interest, being perceived by something more obvious than it seems to modern man. Our compatriots (as well as residents of any other country) are faced daily with the need to pay established fees, but not everyone can clearly and clearly explain that the term “tax” should be understood why it is needed and what benefits it brings - except, of course, jokes about the money flowing out of the treasury.
The tax in the official sense of the word is such a payment, expressed in monetary terms and established by the government, which is payable. Equally, the Federal Tax Service is waiting for transfers from both legal entities and ordinary citizens of the country. At present, the term under consideration is taken to mean such a royalty-free payment that is not related to the country's obligations to citizens in providing services. Special laws regulate what kind of taxes should be paid by LLC, IP and other enterprises. Any person who decides to start his own business will pay off with the state in which he is registered and conducts his business, be it at least a small company consisting of one person, even a huge holding operating in the territory of several powers. Calculations are made from the total number of the proceeds received by the company, the amounts due are transferred four times a year.
Functional load of the economic phenomenon
The essence of taxes - in three functions:
And if more?
Considering what a tax is, special attention should be paid to the fiscal function of this phenomenon. The term is commonly understood to be the financial security of a country.This allows the authorities to perform the functions assigned to it, providing the population with medicine and the services of an educational system. For deductions under the tax system they keep the army and other formations, thanks to which the integrity of the state is protected, and provide assistance to social groups in need. Fiscal tax function allows you to replenish the budget. At the same time, legal entities, citizens lose a certain percentage of their income - it is used to maintain the efficiency of the state apparatus.
The essence of taxes is in the regulation of government tasks related to economic policy and financial aspects. To do this, use the most effective tax mechanisms. At the same time, the tax system makes it possible at the federal level to control the activities of individuals, enterprises, communities, institutions. At any time, the authorities can get information about where the finances come from to a certain person, where they are spent. Ideally, this should maintain economic stability, help to comply with the legal norms established by laws.
Considering what a tax is, for a general understanding of the situation, it is necessary to pay attention to the additional functionality of the duty system at the state level. On the one hand, through taxation, the activities of all individuals within the country are stimulated, and the distribution of financial masses is carried out. Taxes have the function of reproducing the money masses and some smaller, local ones.
Currently, you can find out the taxes payable in the responsible for this branch of the state station, as well as on the website of the special service. Different countries have introduced different tax systems and methods for calculating the amounts that need to be paid. Various forms were invented, there are fundamental differences in the application of tax rules to different groups of people. The total amount of rules, requirements, conditions forms the federal tax system.
Laws and Rules
The basic terminology that establishes within our state what a tax is is presented in the corresponding code, namely, in the eighth article. It is here indicated that it is commonly understood by the term: such a payment, which is mandatory for transfer, is strictly individual.At the same time, some financial masses are alienated in favor of the state from the persons to whom they belong in accordance with property rights or on the basis of economic management and operational management.
Taxes are spent on ensuring the viability of municipal institutions. In addition, the activities of the state are financed from this source. The collection is rather peculiar, its payment shows that the taxpayer has fulfilled the obligations assigned to him in relation to institutions, management structures, and other instances. Additionally, the tax system includes tax exemptions, licensing and the provision of rights from the owner to the federals.
Valid fees in our state
All penalties that are included in the system under consideration are listed in NK. Currently fair:
- customs duty;
- fees due to the use of objects belonging to the animal world, other natural resources;
- federal, regional, local fees associated with registration of licenses.
Why is it important?
It would seem, why pay, for example, income tax? Economists,analysts agree that the tax system is a really important element in the life of any modern state, since it can be controlled by all economic agents. This helps to keep the activities of enterprises within the country in focus, to be aware of what features allow you to conduct business more actively, and what, conversely, prevents enterprises, individuals.
Any state, by virtue of the very essence of this formation, has the right to enforce payment, on the basis of which tax arrears arise, if a certain citizen or legal entity does not wish to fulfill the financial obligations for official taxes provided for it. In such a situation, the authorities have the right to take what was supposed to be addressed through a special procedure of seizure, which involves the use of the capabilities of the law enforcement system. Thus, the government gets at its disposal fairly large amounts, because in addition to directly taxing the debtors will also have to face penalties, fines.
The concept is wider than it seems
As follows from the current legislation, taxation allows the state to receive sums on an ongoing basis due to the possibilities of forcing those who are at the mercy of the respective organizational structure, the territorial association. For what tax in what value is levied on subordinates, special bodies are responsible. They have the appropriate authority, as declared by law. The regulatory documents also spelled out what needs can be spent so received funds.
As can be seen from the legislation, a tax is not only a payment for which the corresponding word is present in the name, but also any other that is levied in favor of the treasury. In particular, customs duties do not have the words “tax” in their name, nevertheless belong to the same category, as well as the amounts paid by persons requesting a license for a certain activity. All those sums that regularly go to extrabudgetary funds, if they are in the possession of the state, are also included in the tax system along with the more familiar to us taxes on property, land, and others.
Taxes: Impact on Society
As you know, when there is a shortage of money in the budget, the first thing that power can do is to raise taxes. For example, not so long ago in our country, the public was faced with an increase in land tax. The method, of course, is good, but not universal, often not suitable. The fact is that taxes have a very strong impact on the community. The higher they are, the less motivation there is to engage in the chosen direction of activity for each individual participant in the system. Moreover, the excessive burden of duties provokes to avoid paying the due according to the law. Of course, few people like to break the law, but others simply do not see an alternative way to survive in difficult circumstances.
In fact, in such a situation, the economic agent either moves to the “shadow” or tries to shift its obligations to someone else, using loopholes in the law. Others, by the way, not finding such ways for themselves, systematically violate the terms of taxes. Of course, this leads to fines, but their payment is also dragged out to the impossibility, hoping that “it will pass by itself”. Many involved in the sale of goods and services, actively increase the cost of production, thereby shifting taxation obligations to customers.In any of the options, an unreasonable change in tax rates by the state leads to categorically negative processes: a weakening of the economy, a decrease in enterprises, non-compliance with laws, and a reduction in the purchasing power of the population.
Consequences: what to be ready for?
If the state does not conduct the most efficient and reasonable tax policy, it is likely to face various difficulties in the sphere of the economic life of society. For example, many enterprises, being in harsh conditions, reduce productivity, which reduces not only their profits, but also budget revenues. With an increase in taxes, the company has no interest in maintaining the previous volumes, since the costs will be unreasonably high. Especially the volume of goods decreases with the introduction of excise and other programs applicable to each individual position. At the same time increasing the price of the product. At the same time, the profit tax does not allow the enterprise to be too positive. Laying it on the buyer by raising the retail price also does not lead to a good result: people acquire positions from this category in much smaller quantities than before, if these are not essential goods.
The state can go another way: for example, to increase the tax rates applicable to wages. In such a situation, many workers do not offer their labor to enterprises, but rather keep time free for themselves. In a different situation, an increase in the amount received by hand is achieved by increasing the duration of shifts. In short, the public, faced with a tightening of the tax burden, is actively looking for ways out of the situation with minimal losses for its interests, and not for the state.
If you introduce a tax increase in relation to capital, as a result, you can soon see an outflow of financial sums from this area. This is due to a decrease in the efficiency of rotation of the money masses - investors are looking for other, more productive, productive, profitable ways for themselves. If you introduce an additional tax in relation to any market, it can provoke an economic imbalance, most often negative, leading to significant losses of money invested in this area. And, of course, in the conditions when innovation turned out to be a strong blow for enterprises, the state should not waitthat the terms of taxes will be observed: those who are forced to pay the sums due under the law will carefully avoid fulfillment of obligations and postpone them for the future as long as possible.
In rare cases, a change in tax policy can trigger a positive adjustment of the economic situation at the federal level. For example, some types of entrepreneurial activity can provoke negative factors affecting the economy or the public. Taxation of this kind of activity leads to stabilization of the situation.
Taxes are indirect and direct. First introduced on a variety of resources, varieties of entrepreneurial activity, the provision of services, goods. This group includes excise duties, duties, VAT paid on sales and a number of others. Direct - put directly to the payment of citizens, legal entities. The classic example is on profit, income, property taxes.
Normally, indirect, direct taxes should balance each other. Indirect - this is a fiscal, direct designed to regulate economic relations in society.The fiscal component helps to fill the budget of a power; the regulating one makes it possible to use the taxation mechanism in order to regulate reproduction and accumulation of fincapital.
Some features of the issue
The impact of direct taxes is most noticeable when analyzing the rates and benefits associated with this area of levying duties. In order to correctly regulate the field of taxation, the state should clearly represent what corporate interests, national, should be able to find a balance between them.
Taxation allows you to create suitable conditions for the active growth of a specific target area. This is how innovation, investment activity or the number of places provided by employers to the public are stimulated. The correct approach helps to adjust the structure of supply and demand, to make the production process more efficient at the level of the state. Tax helps to adjust the ratio of production costs and prices for the product.
In our country, a system of three levels has been put into practice:
- federal taxation established by the federal government (the amounts are transferred to the federal budget);
- regional, regulated at the level of subjects;
- local, established by self-governors.
Features of use
It is customary to divide taxes into two major categories:
Marking is commonly understood as such a process of linking directions where money is spent, and taxation. Marking always implies a clear formulation of the goal, the correspondence of receipts and expenses. To the category of marked amounts belong to the Pension Fund of the Russian Federation, the road fund and other similar entities. Other taxation not satisfying the described parameters is considered unmarked. Its main advantage is the flexibility that allows the government to implement policies that are consistent with the current economic situation in the country. Financial savings can be directed to certain tasks that are recognized by government agencies as a priority at the present time.
Classification: what other divisions are there?
Modern economics treats all types of taxes as belonging to one of three categories:
The classic representative of the first group is the income tax, which increases if the profit grows. A progressive scale was introduced, according to which amounts calculated for payment to the budget are calculated. Regressive is a type of payment that is more dominant among the profits of the poor strata, and they take product units as the calculation. The lower the income, the greater the deductions will have to be transferred to the budget (as a percentage of the total amount) in the form of fees to be paid.