Tax legal relations can be interpreted as the interaction of individuals and business entities regarding the collection of tax and non-tax obligatory payments to the budget and extra-budgetary funds. The main provisions, rights and obligations are enshrined in applicable law.
In this regard, we can distinguish the main signs of tax:
- The approval of specific types and amounts of tax payments is carried out only by authorized legislative bodies.
- All tax legal relations are characterized by an irrevocable and gratuitous basis.
- Requirements for the payment of selected payments are mandatory for regular execution by all categories of citizens.
- Monetary form of tax collection.
- Equal responsibility and proportionality.
It is no secret that the state provides material support to the main sectors of the economy, which are of paramount importance for society. But for this it is necessary to form their own cash fund, the creation of which is ensured by tax payments. The legislative framework in the field of taxation was developed with the aim of streamlining all mandatory payments and preventing abuse of power in local governments.
In addition, tax relations can be considered one-sided, as economic entities and individual citizens independently transfer to the state a certain percentage of their income or possessions in the form of cash payments and cashless transfers, without requiring anything in return. However, it is assumed that these funds provide support to socially vulnerable categories of citizens. And legal entities can count on help in the presence of temporary financial difficulties, which manifests itself in the form of subventions or subsidies.
Of course, legislative norms provide for the equality of individual tax entities, that is, the same attitude of the state and a similar system for calculating tax payments. Do not forget about proportionality, which implies equal rates for similar enterprises.
Tax legal relations express the requirement for the subject of these relations to make a payment to the budget in the prescribed amount and form. The refusal or neglect of his debt by a citizen of the country testifies not only to civil irresponsibility, but also to the state causing some material damage. Indeed, if everyone considers it possible not to pay taxes, then the government will not have the means to maintain the state administration apparatus, maintain the country's military defense and implement the most important social and economic programs. In order to avoid such an unpleasant situation, the legislature establishes clear measures of responsibility.
As subjects of such relationships, we can distinguish taxpayers, the tax service, central and commercial banks. Thanks to the latest organizations, funds are accumulated and further allocated to specific managers. And the tax object reflects the income or property from which the payment is made. Often the name of a tax can be used to judge its subject, for example, value added tax, income tax, inheritance tax, and so on.
Tax legal relations begin to exist from the moment of accumulation of funds, that is, the formation of the revenue side of the main financial plan of the country. Then payments from all bodies are formed on a separate account in the national bank of the country. Then, relationships arise between budgets of different levels by distributing financial resources to different budgets, which in turn send them to the direct managers of the funds.