Фінанси підприємств - Філімоненков О.С.

Розділ 4. Оподаткування підприємств

4.1. Sutnist, confession and function of submissions

Favors - especially the sphere of vibrotic vidosin, it is not less economical, but the financial category, and so is the most important economic factor, which regulates the vzaimovidnosini juridical and fizicheskih osib in power in the rink.

Sutnist podatkiv (payments) yak ekonomichnoi, fіnansovoi kategorії polagayє in that, sto vonya - obovyazykovymi vnedaskami in the budget of the external ryivnya chi in the state funds, yakі zdіysnjutt platniki in the order і on umovah, zaprosichi at the legislative acts of Ukraine about obodotkuvannya.

For the economic part of the tax - the goal of financing the state and the platniki of taxes to the drive of the prudent centralized fund of grotesque koshtivs, which are necessary for the performance of their functions.

Submissions sucking sspilny zmist і materialno basis. Suspilny zmіst podatkіv viyavlyaetsya in pererozpodіlі natsionalnogo income, in addition, the stink of a partial iodinogo process vіdvitrennia, a special form of vibrotic vidosin. Materiynoyuyu basis podatkіv є groshivi koshti, mobovzovy power at paynikov podatkiv.

Acknowledged for submissions and payments on the budget of the country, it is necessary to deprive the government of the power of the state, the defense of the territory, the vir- tislance of the economic and social wards, and the same for the citizens of the country, and the regular residence in the state.

The payment of taxes and payments is incurred in the event of a new lease of property. In this way, the stink of a partial process of appearance, a special form of vibronic vidosin. Realizatsiya tsikh visnosin zdіysnjuyutsya through funktsії, yakі vikonuyut podatki.

At the time of the day, the fasts of the two functions of the basic functions: fiscal and regular.

Fiskalna funktsiya podatkiv є basic. For the purpose of stamping out (stamping) with the restoration of the power and taxes, it is necessary to make money in the funds, but to become a material basis for the state and the state of its internal existence. Power maє otrimuvati handouts are not less than the amount of money they need, but they are right, they have to install a line of financing for the budget. For the purpose of fiskalnoy funktsiyi podatkiv vidbuvayetsya oderzhlennya part of the national income, truncated in the people's state of the world. In this way, the fiscal function of submissions is made for the purpose of vtruchanii power in the economy, ekonomichnyi vidosnoni, tobto zumovlyue functitsovonuvannya regulyuyuchoi funktsii.

Sutnist regulyuyuchoi functatії podatkіv polagayє in that, sto vony vplyvayut on rіznі vidі dіyalnіі їх плаників. So, the presenters vistovlyu vplylivat on vidvtrenennya, stimulo ny strimuyuchi tempi yogi rozshirennya, zbil'shuyuchi abo zmenshuchi kapitalennya kapitalu, pidvishchichi ovnozhuyuchi platosprodomozhny popit populyarnya tochno. In order to solve the problem of power, it is possible to impose a visa on the method of regularizing the proportionality of socially-economically resilient syspennosti.

Слід зауважити, що функції податків діють one-time and взаємоузгоджено, їх can not protistyati one odnіy. Nemozhlivo takozh rozmozhuvaty podatki on suto fiskalnі th regulyuyuchi, bo without fіskalnoy їh dії not mozhe bouti regulyuyuchoї.

Застосування податків як фінансових регуів extraordinarily foldable and important, the wreckage of stinker all spheres of life yak platnik podatkіv, so і суспільства заглалом. Efektivnist zastosuvannya podatkіv zalezhit vid їh realnosti: ob'ekta obodotkuvannya, rozmіru rates, podatkovichi пільг, стасті законів about оподаткування тощо, тобто від стасті й реальності податкового механізму, податкової системи. Tom in the ranks of the economy of the country, the powers in the state of affairs, the secrets of the system, the advocates of those minds for paying taxes, those who have been deprived of the efficiency of the vibrobit and the income of the budget, have given them the opportunity to keep their business to their own devices.