Taxpayers - a special category of branches of law

modern world presents to everyone a lot of different ways to make money.But we should not forget that each unit produced profits must pay a certain percentage of the state.This value is called a tax.The article set out below will be considered the rights and obligations of persons to make payments.


taxpayers - a legal or natural person on whose shoulders the current legislation imposed the obligation to pay specified sums.After these payments the state and citizens come together in relationship.The characteristic difference is that there are often differences of opinion unequal sides.This is reflected in the state bodies subordinate to the taxpayers.Thus, one can draw several conclusions.The first is that the taxpayers are the subjects of legal relations in the current legislation that responsibilities required fees.


Due to the previously described definitions can highlight some characteristic features.The first one says that the subjects of law, which are the taxpayers -

a special category, which may have some, sometimes quite different from any other branches of law.Separation of the like is provided only for data specific cases.Traditionally, the taxpayer - an individual or legal status is determined by the civil branches of legislation.It should be noted that the determination of the position of each organization, enterprises and individual entrepreneurs, as well as ordinary employees of the companies depends on a huge number of conditions.For example, on whether the subject of the legal relationship in question by a foreign person where the economic activity is carried out on a regular basis, whether there is a performance of any work or services, as well as the sale of goods and other products.

In addition, the legislation provides that taxpayers - is not only a particular representative, but the whole consolidated group.In such a group may include several interdependent organizations.In this case, all required payment replaced by one - so-called consolidated tax, which, in turn, has many advantages.Chief among them is the elimination of taxation of property and other tangible assets, which are subject to any movement within the consolidated group under consideration.An example of such an association may be the concern.Along with the combined company to join the so-called consolidated group and family can individuals.Thus, payment of the relevant amounts is only one individual.

taxpayer obligations

The second sign was the need to make regular fulfillment of certain values ​​to the state treasury.In addition, a separate paragraph should be noted that taxes should be made from their own income.This means that the funds belong to a particular person or entity.The current system of taxation does not permit payment of each person independently and conduct the above activities provide the accounting department of the organization.In this case, hold the required amounts carried directly from the taxpayer's income.As a result, it is believed that the payments charged to the budget at the expense of the person concerned.


As mentioned earlier, the taxpayers - are physical and legal persons.However, currently there is a separation by another, no less important features.From the above it follows that a taxpayer may be a single person or group of them.Another criterion can be considered as separate legal entities.The individual units and their group may also play the role of taxpayers.Please note that all rights and obligations of organizations, companies and other legal entities regulated in the same way as the physical powers.


The next one is the largest division.Thus, taxpayers are ordinary and small.For example, entrepreneurs can be divided into two groups: normal and those that have fallen to the new, so-called simplified taxation system.In turn, the first category of legal entities may include large enterprises and small organizations.It should be borne in mind that among the latter may include only companies registered in the territory of that State.