Taxes and taxation: concept, essence, meaning.
Taxes and taxation as well as successThe tax system in general is of great importance for the effectiveness of economic decisions. The state has found a way to restrain entrepreneurial activity in some areas and stimulate in others through the establishment of taxes, tax bases, objects and subjects of taxation, sanctions, benefits and so on. Taxes and taxation play a huge role in the process of redistributing a country's national income and GDP, they can affect capital at all stages of its turnover.
The tax mechanism is designed to remove socialtensions, equalize the level of income of taxpayers, ensure political stability and create all conditions for economic growth. What are taxes and taxation and what is it? This is a direct withdrawal by the state of a certain part of the public gross product in order to form a budget, that is, centralized state finances. After all, the state budget is 90 percent financially secured through taxes and various fines, penalties, and so on.
Tax is nothing but individualcompulsory, but at the same time gratuitous payment, which is charged to individuals and organizations in the form of alienation of funds belonging to them either by right of ownership, or by the right of economic management, or by the right of operational management. This is done in order to financially ensure the activities of the state. Tax and taxation are two different categories, the first of which is financial. And taxation is the process of collecting fees and taxes in general. It is also the implementation of tax control, as well as the protection of the legitimate interests and rights of all participants in this process.
Each country has its own systemtaxation. So, taxes in the United States and Russia are completely different. But it can be said that in developed countries approximately 40 percent of GDP is redistributed precisely in the form of tax and other mandatory deductions. This indicates that the level of state regulation in them is very high. But in Russia in the consolidated budget the share of tax deductions is only 20 percent of GDP.
Tax is a complex relationship systemwhich includes a number of interacting components. They are called the main elements of the tax. A tax can be considered clearly established only if the circle of its taxpayers is already determined, and, of course, all elements of taxation are established. These include the object of taxation, tax rate, period, base, procedure for calculating the tax and the timing of its payment.
Taxable items include not onlyprofit (income) of citizens and legal entities, but also objects of environmental management, certain types of activities, operations with securities, etc. A specific tax always has an independent and independent object of taxation.
The tax base is nothing but a physical, value, or any other characteristic of any objects of taxation.
Members of the tax relationship are now consideredIndividuals and organizations are payers of fees, taxpayers and tax agents. These include state tax and customs authorities, executive authorities, the Ministry of Finance of the Russian Federation.
The essence of taxes is usually manifested throughthe functions they perform. These include fiscal, economic, distributional, incentive, control, reproductive and social functions.
Thus, in the modern economic system, taxes and taxation play a huge role.
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