Perhaps the fact that tax revenues make up a large part of the country's budget and are extremely important for the normal functioning of the state is undeniable. We know about personal income tax, which the employer transfers to the state, as well as about insurance premiums, which he also deals with. But in addition to these payments, there are also indirect taxes invisible to most. This is so - making various purchases, using tobacco and alcohol products, as well as filling up a gas tank, we are faced with the fact that part of the money that we give to the seller will go to the state.
Unfortunately, you can’t pay them. Indirect taxes are a premium to the price of goods or services, so the actual consumer is actually the payer, and all intermediaries between him and the producer compensate the costs at the expense of each other. This type of payment differs from direct taxes in the form of taxation - you do not need to fill out a declaration; it is not the income or property of the payer that is taxed, but only the amounts that he pays for the consumption of certain goods and services.
Fortunately, the types of indirect taxes are not numerous: they traditionally include VAT, excise taxes and customs duties. All these payments are obviously laid by the manufacturer, exporter and retailer at the price at which they are ready to sell the product to the final buyer. And if collisions with excise taxes and customs duties can be avoided without buying cigarettes, alcohol, gasoline and imported products, then it is almost impossible to avoid VAT. There are currently 3 rates in Russia: 18% - the main, 10% - for a number of goods and 0% - for exporters transporting goods abroad.
Indirect taxes are paid automatically, that is, end consumers do not need to report. But organizations and entrepreneurs collect reports every month or every quarter and pay the state the amount of VAT that they compensate at the expense of their customers.
Even more interesting is the situation with excise taxes - fees applicable for certain categories of goods. Such products - tobacco and alcohol products, as well as gasoline - are subject to double taxation, since the excise tax is included in the tax base, on the basis of which VAT is calculated.
It may seem that indirect taxes are an inevitable evil. They exist in 137 countries of the world. But in reality they have their important functions. Firstly, they have high fiscal qualities. At the expense of these funds, the state annually implements a huge number of various projects and in general can normally perform its functions, they cover most of the costs. Secondly, with the help of them it is possible to regulate the demand for certain goods, as already noted, they are invisible to consumers. And although they have a number of disadvantages, such as uneven taxation, they do not affect the savings of the population, do not reduce their income.
We are all forced to buy certain goods, products and medicines, pay for some services. We can say that in this case, indirect taxes are the price of consumption and simply an integral part of life in society.