The modern world presents to each person many different ways of earning. However, we should not forget that for each unit of profit received, a certain percentage must be paid to the state. This value is called tax. The following article will examine the rights and obligations of individuals who must make payments.
Definition
Taxpayers are legal entities or individuals on whose shoulders the current legislation has the obligation to pay the agreed amounts. Through such payments, the state and citizens enter into legal relations with each other. A characteristic difference is that there are often unequal differences of opinion between the parties. This is expressed in the subordination of taxpayers to state bodies. Thus, several conclusions can be drawn. The first of them consists in the fact that the taxpayers are the subjects of legal relations, which are charged with the duties of the necessary fees by the current legislation.
Distinctive features
Thanks to the previously described definitions, some characteristic features can be distinguished . The first of them says that the subjects of law, which are taxpayers, are a special category, which may have some, sometimes significant differences from any other branches of law. The division into such groups is provided only in relation to these specific cases. Traditionally, a taxpayer is an individual or legal entity whose status is determined by civil law branches. It should be noted that determining the position of each organization, enterprise and individual entrepreneurs, as well as ordinary employees of companies, depends on a huge number of conditions. For example, whether the subject of legal relations under consideration is a foreign person, where economic activity is regularly carried out, whether any work or services are being performed, as well as the sale of goods and other products.
In addition, the law provides that taxpayers are not only a specific representative, but also a whole consolidated group. A similar group may include several organizations dependent on each other. In this case, all required payments are replaced by one - the so-called consolidated tax, which, in turn, has many advantages. The main one is the elimination of taxation of property and other tangible assets that are subject to any movements within the considered consolidated group. An example of such a union can be a concern. Along with the combined companies, the families of individuals can join the so-called consolidated groups. Thus, the payment of the corresponding amounts is carried out by only one individual.
Taxpayer Responsibilities
The second sign can be called the need to regularly make certain values in the treasury of the state. In addition, it should be noted as a separate paragraph that taxes should be paid from own income. This means that the funds belong to a specific individual or legal entity. The modern system of taxation allows you to make payments not to each person independently, but to provide the conduct of the above activities to the accounting department of the organization. In this case, the deduction of the required amounts is carried out directly from the income of the taxpayer. As a result, it is believed that payments to the budget are credited to the account of a particular person.
Classification
As mentioned earlier, taxpayers are individuals and legal entities. Nevertheless, at present, there is a separation according to other, equally important signs. From the above it follows that a taxpayer can be both one person and their group. The next criterion can be considered the independence of legal entities. At the same time, individual units, as well as their groups, can also act as taxpayers. It must be borne in mind that all the rights and obligations of organizations, companies and other legal entities are regulated in the same way as the powers of individuals.
Characteristic signs
The next one is the separation by size. Thus, taxpayers are ordinary and small. For example, entrepreneurs can be divided into two groups: ordinary and people who switched to a new, so-called simplified tax system. In turn, the first category of legal entities may include large enterprises and small organizations. It should be borne in mind that the latter may include only companies registered in the territory of the state in question.