Each state has the right to establish taxes and conduct tax policies throughout its territory. Taxes are paid in favor of the state unilaterally free, indefinitely and without equivalent, that is, the amount of tax paid will never be returned, the tax is not paid for any services to the state. Taxes are levied forcibly to ensure its activities with legal entities and individuals in a certain amount, on time and without fail.
In order for the state to collect taxes, it is necessary that the law has an idea of who will pay the tax, under what conditions obligations arose, their size and payment procedure. All this information is an element of taxation, their characteristics are used in regulatory and legislative documents of the state.
The elements of taxation are described in the tax code of the Russian Federation in article 17. Three groups are distinguished among them:
1. Mandatory elements of taxation
2.Optional elements
3.Additional items
The legislative act always contains the main elements of taxation:
- Object of taxation
The tax subject (taxpayer) are individuals and legal entities, residents and non-residents. The object of taxation may be goods, services, property, income, profit of the enterprise.
- The tax base serves as the basis for calculating tax. The tax rate applies to the tax base. An example of a tax base is the volume of services sold when calculating VAT, the value of property, the volume of raw materials for mining.
- The tax period is the period of time after which tax is calculated, the tax base and the amount payable are determined.
- The tax rate is equal, solid, interest, general, increased and reduced. This is the amount of tax per unit of taxation.
- The procedure and deadlines for paying taxes. All taxes must go to the appropriate state budget. If the tax is received in a different budget, the tax authorities are considered as arrears and impose a fine. The time before the expiration of which the taxpayer fully contributes tax to the budget is especially important. All taxes have specific payment periods, after which a penalty is charged.
- The procedure for calculating taxes is established by legislative acts. In this case, five stages are conditionally distinguished: the taxable object is accounted for, the tax base and tax rate are determined, the application of the rate is taken into account, and tax is calculated.
Optional or optional elements of taxation are benefits, liability for tax violations, penalties, procedure for the return of incorrectly withheld tax amounts. Privileges are provided by law to certain categories of taxpayers, either fully or partially exempting them from paying tax.
Additional elements of taxation are optional, but are present when establishing tax liabilities. These include:
1. The subject of tax may be a land plot, a vehicle, property,
2. A tax unit is a measure with which tax is calculated. For example, the unit of measurement of income tax is the monetary unit of a country, land tax per hectare, gas tax per ton, liter.
3. An example of a tax scale is sales tax, machine tool tax, room tax.
4. The source of tax is the income of the subject. This may be wages, profits, dividends.
Despite the fact that the types, quantity and structure of taxes are diverse, the elements of taxation are always universal. These are the constituent parts of the tax, which determine its form, content, organization of tax collection and are established by the state in law.