We are constantly surrounded by taxes. We buy products, get a job and get our first salary, purchase a car or a summer cottage - and we are faced with these payments. According to the legislation of the Russian Federation, tax is a mandatory payment. It is levied on legal entities and individuals in the form of alienation of owned funds to financially support the activities of the state and (or) municipalities.
Thus, the functions, role and form of these payments are already in the definition. State institutions, public sector salaries, health care, education, the army - all this requires funds from the budget, which is filled mostly with tax payments. So, whether we like it or not, we just have to give part of our earnings to the state.
The tax system in the Russian Federation is divided into 3 levels: federal, regional and local. According to the criterion of the nature of the exemption, direct and indirect taxes are also distinguished . Direct tax is a payment that is directly related to the results of operations. Indirect ones, however, take added value on a product, turnover or sales volume of products or services as a basis. These include VAT, customs duties, as well as tax on operations with securities and excise taxes.
Tax payments have the following functions:
- regulatory - aimed at regulating economic processes and solving various problems of the state tax policy ;
- fiscal - the main function, aims to create a monetary fund from which the state can draw funds for various needs;
- the social function is to redistribute funds in favor of the least protected sectors of the population through subsidies;
- control - aimed at checking the effectiveness of business entities, as well as the effectiveness of the economic policy of the state.
To the taxpayer - the person from whom the payments are levied - it is imperative to remember special periods when certain direct taxes are payable. For some payments, this is a year, for others, a quarter. Taxes are paid on time, individual for each payment. Tax evasion faces fines, penalties and more unpleasant consequences.
Tax is a powerful management tool
the economy. With its relatively small share of income, there is a powerful stimulation of business activity, however,
Revenues to the budget are relatively few. A high level of workload, as a rule, somewhat reduces economic activity and becomes the basis for tax evasion. In this matter, the main thing for the state is to find a stable balance. This can also be done by applying special
tax benefits: discounts, loans, offsets, deferrals and other preferences.
In the eyes of the layman, of course, a tax is a piece of their income that the state takes away, it is not known why and for what purposes. But, of course, this is not just a tribute, these funds in one form or another are returned to the economy and help it develop.