The issue of taxes is always considered quite acute. Citizens do not understand why it is necessary to pay various fees and why the state regularly raises them. Moreover, not everyone knows what types of taxes exist in Russia. Let's try to fill these gaps in knowledge and discuss taxes, their types and functions. This will allow you to understand why you need to pay various fees.
Definition
In accordance with the law, the term “tax” means compulsory gratuitous payment that is levied on legal entities as well as individuals in order to ensure the functioning of the state and individual municipalities. By the way, the amount of fees from legal entities is slightly higher.
The concept of taxes arose in antiquity in connection with the appearance of the first states. In the future, the system of collecting mandatory payments was improved, gradually acquiring a modern guise.
What are they for?
We will discuss taxes, their types and functions a bit later, but for now, let's start with this issue. So, first of all, they allow the state to realize its social functions, ensuring the comfortable existence of society. In particular, we are talking about protecting the life and health of citizens, the possibility of obtaining an education, etc.
Thanks to tax deductions, the state can contain the structures necessary for the activity of the whole society. For example, the police, customs, medical facilities, etc.
The role of taxes in state budget revenues is difficult to overestimate. In addition to all of the above, they allow the state to realize the social function assigned to it. In particular, to pay scholarships, pensions, unemployment benefits, etc. These funds support orphanages and the health care system.
Classification
Depending on the criterion that underlies, different types of taxes can be allocated. NK, for example, distinguishes three main types. They will be described in more detail. So, these are federal, regional and local taxes.
Let's briefly list the features.
Federal taxes are considered mandatory throughout the Russian Federation. Examples include various duties, insurance premiums. As well as personal income tax, value added tax.
Regional operate in individual entities. This is a transport tax on property (for organizations), etc.
Local - within the municipal boundaries. These are trade fees, taxes on property of citizens, etc.
Now you know their main features. Federal, regional and local taxes go to the appropriate budgets and are subsequently spent by various authorities. The goals can be various, starting with the payment of unemployment benefits and ending with the construction of roads.
Direct and indirect
All taxes received in the budget of the Russian Federation are conditionally divided into two categories. They are called direct and indirect. Let's find out how they differ.
Direct taxes are paid on income or property. For example, this category includes the well-known personal income tax, which in the Russian Federation is thirteen percent. Also, income tax paid by various organizations should be included here. It is twenty percent of the amount of profit.
Another example of direct tax is transport tax. It is paid by those who have a registered vehicle. This can be not only a car, but also a bus, an aircraft, a motor boat, etc. The value of this fee is determined by a specific subject of the Russian Federation. Therefore, residents of the Moscow region and the Krasnodar Territory can pay different amounts for the same car.
With indirect taxes, everything is somewhat simpler. They are included in the price of goods, so they do not need to be calculated separately. Any product that you purchase already contains the final cost, customs duties, value added tax, excise taxes or other types of mandatory fees.
Difference
Now it’s easy to understand what the main difference between direct and indirect taxes is. The former are subject to mandatory payment by citizens and legal entities at certain intervals, the latter are already included in the price of all goods purchased by them. The peculiarity of indirect taxes is that their sellers formally pay. Moreover, in fact, this obligation is transferred to end customers.
Tax Functions
Their types and some features are already familiar to you. It is time to discuss another issue. Let's talk about the functions of taxation.
- Fiscal. Allows you to create financial resources, as well as material, which, in turn, ensure the functioning of the state. The task of the fiscal function is to provide a stable income for federal, as well as regional and local budgets.
- Stimulating. It allows you to spur technological progress, increase the number of jobs, etc. The bottom line is that the profit that is spent on expanding or equipping certain industries is exempt from paying mandatory taxes.
- Redistribution. It is relevant when using a progressive tax system. The essence of this function is that the tax depends on the level of income. The higher it is, the more you will have to pay to the budget. This allows you to reduce the social stratification of the population.
- Regulatory. This means that the established amount of taxes either stimulates or, on the contrary, suppresses certain activities.
Features
Now you know the main taxes, their types and functions. It is time to discuss a curious feature. It is peculiar to the Russian tax system and relates to personal income tax. Information about the low rate of thirteen percent is actively broadcast in the media.
However, at the same time, a rather high burden falls on the wage fund, from which employers are required to make contributions to the payment of pensions, sick leave and other social guarantees from the state. In fact, these funds are deducted from the salary of employees, but the latter often do not know about it.
This is due to the fact that all deductions are made by the employer, since he acts as a tax agent. Given that the total amount of deductions is quite high and amounts to more than thirty percent, a logical question arises. Where do payroll taxes go? This is a hot topic for every employee who honestly pays assessed contributions.
What are the taxes spent on?
Mandatory fees are established for all individuals and legal entities on the territory of the Russian Federation, the payment of which cannot be refused. However, not all citizens know why they need to pay taxes. Let's find out what the state spends the funds received in this way.
- Medical service. Despite the fact that citizens are skeptical of free medicine, the state finances health care facilities, allowing citizens to receive qualified assistance.
- Pension payments. A rather impressive percentage is paid by employers to the pension fund for employees. In the future, this allows them to count on receiving a retirement pension. Individual entrepreneurs cannot rely on receiving these payments, so they themselves must take care of the impending old age.
- Social payments. The part of the funds that goes to the Social Insurance Fund goes to the payment of unemployment benefits, maternity benefits, etc.
- The maintenance of law enforcement agencies, as well as public servants. In fact, the salaries of officials and the president are also paid at the expense of tax revenues of citizens.
Summary
Now, issues related to the tax system in the Russian Federation will cease to be so complicated for you. We examined in detail how the state can pay unemployment benefits, maintain health care facilities, the police and officials.
The difference between direct and indirect taxes has also become more apparent. If the former are directly paid to the budget by an individual or legal entity, then the latter is somewhat more complicated. Indirect taxes sellers include in the price of goods, but in fact they are paid by end consumers. Thus, the more purchases an object makes, the higher the amount of taxes it pays to the budget of the Russian Federation.