home Finance books Finance and Statistics - Kovalev AM

Finance and Statistics - Kovalev AM

6.2 SOCIO-ECONOMIC ESSENCE OF TAXES

Taxes - compulsory payments to individuals and legal entities. charged state. Historically, they emerged with the division of society into antagonistic classes and the emergence of the state.

The doctrine of the tax - part of the financial science that studies the production relations of people in their unity and interaction with the productive forces and the superstructure, taxes, participating in the process of redistribution of the new value, perform part of a single process of reproduction, a specific form of industrial relations.

In modern conditions taxes serve two functions: fiscal and economic, each of which exhibits an intrinsic property, features and characteristics of the financial category,

Fiscal function - the main function, which is characteristic for all states. With the help of public money funds are formed and created the material conditions for the functioning of the state. That fiscal function prepares the real possibilities for the redistribution of the national income value. The fiscal function of taxes, with the help of which the nationalization of the national income in the form of money, creates objective conditions for state intervention in the economy. Consequently, it largely determines the economic function.

The economic function means that taxes are an active participant in the redistribution processes have a serious impact on reproduction, stimulating or restraining his pace, strengthening or weakening of capital accumulation, extending or reducing the purchasing power of the population.

Tax system - a set of taxes imposed by the legislature and the executive o'rganami levied, and the methods and principles of taxation.

The tax system includes various types of taxes. The basis of classification put different signs, the main group consists of direct and indirect taxes. The group depends on the object of taxation, relations between the payer and the state.

Direct taxes are mounted directly on the income and property (direct form of taxation). Indirect taxes are taxes on goods and services covered in the price of the goods or included in the fare. The owner of the goods and services in their implementation receives tax amounts that lists the state (indirect form of taxation). In this case, the relationship between the payer (consumer) and the state is mediated through the object of taxation.

tax items. Each tax includes the following elements: subject, object, power, unit of taxation, tax rates, tax salary, tax credits.

The subject of the tax, or the taxpayer - a natural person or a legal entity to which the law obliged to pay tax.

Property tax - Articles subject (income, property, goods ,,). Often, the name derives from the tax object. For example, land tax, income tax,

Source tax - the subject of income (wages, profits, interest), of which the tax is payable. According to some taxes (eg income tax) and the object, and the same source.

The unit of taxation - a unit of measurement of the object (income tax - the monetary unit of the country, the land tax -gektar acre).

The tax rate is the amount of tax per unit of taxation.

Tax salary - the amount of tax to be paid subject to the same object.

Tax benefits - full or partial exemption from the subject of taxes in accordance with the current legislation (discounts, deductions, etc.). The most important tax credit is a non-taxable minimum - the smallest part of the object freed from tax.

Depending on the construction of taxes and equity distinguish solid bet. Solid rates are fixed as an absolute amount per unit of the object. Equity rates are expressed in certain parts of the object of taxation. Installed in hundredths of an object are known as interest rate and divided into proportional and progressive.

Methods of collecting the tax. In tax practice, there are three ways to collect taxes:

• cadastral;
• tax exemption until the owner of the income (at the source);
• after withdrawal of tax income (the owner of a declaration).

The first method involves the use of the inventory.

Inventory - a register containing a list of common objects (land revenue), classified according to external priznakam.On sets the average yield of the object of taxation. External features include, for example, land tax plot size, number of livestock etc.

Withdrawal of the tax until the owner of the income (at source) is calculated and maintained accounting of the legal entity that pays the income tax subject. In this way, vzimaetch smiling income tax on wages.

Withdrawal after tax income (the owner under the declaration) provides for the filing by the taxpayer to the tax authorities the declaration on income received.