What is a tax? The explanation is given in the Tax Code of the Russian Federation, which determines that this payment is mandatory and is levied on individuals and legal entities for the financial provision of state activities, as well as for the functioning of municipalities. The tax refers to gratuitous payments.
Entrepreneurs and ordinary citizens in response tothe question of what a tax is, note that this collection inflicts substantial damage to the budget of the economy. On the part of the state, measures are being taken to explain to citizens that taxes are a kind of payment for the achievement of civilization in society (this is the meaning of the inscription on the facade of the building of the US Internal Revenue Service). Due to tax revenues, the society can struggle with market failures, and also finance those areas of activity in which modern business does not seek to invest its own capital due to a long payback period. Another direction of tax revenues to the budget is the financing of public goods.
If we briefly formulate what a tax is, thenThis is a mandatory payment by the state, represented by the appropriate state body, to the country's treasury unilaterally, carried out in approved amounts and having a stable and nonexclusive nature.
The state, represented by the tax service, has the rightrequire citizens to pay taxes in full. In case of improper performance or full non-execution, the tax authority has the right to apply such measures as compulsory recovery of unliquidated amounts, according to the current legislation.
When figuring out what a tax is, you need to turn toconcepts such as "tax base", "tax rate", "object of taxation" and "tax period". So, under the object understand the property or actions in connection with which the payer may have obligations. The tax base is a cost or physical characteristic of the object on which the tax should be charged. The definition of the base is set by the Tax Code. Rate - the amount of the estimated liability payable to the budget per unit of object or tax base. This term is set as a percentage.
As the tax period is takentime period, which is established in relation to certain types of taxes and other obligatory budget payments, upon completion of which the object and tax base are directly determined, the calculation of tax amounts to be paid to budgets of various levels.
Since, as an object of taxation,if property owned by the payer is accepted, then the tax when buying an apartment is also to be paid to the budget within the framework of current legislation. In this case, the specified payment goes to the local budget and is rather tightly controlled by the tax authorities.