Tax - a ... Meaning, types and role of taxes

We are constantly surrounded by taxes.We buy food, get a job and get the first salary to buy a car, or dacha - and faced with these payments.According to the legislation of the Russian Federation, the tax - a compulsory payment.He is charged with legal entities and individuals in the form of the alienation of owned funds for the financial support of the state and (or) municipalities.

Thus, even in the definition laid function, role and shape of these payments.Government institutions, public sector wages, health care, education, the army - all require funds from the budget, which filled most of it tax payments.So, whether we like it or not, we just have to give part of their earnings to the state.

tax system in Russia is divided into 3 levels: federal, regional and local.On the criterion of the nature of withdrawals also distinguish direct and indirect taxes.Direct tax - is a payment, which is directly connected with the results of economic activity.Indirect taking as a basis the value added to the product, marketing or sales of products or services.They include VAT, customs duties, and another tax on securities transactions and excise duties.

have tax payments are a function:

  • regulating - is aimed at the regulation of economic processes and the solution of various problems of the tax policy of the state;
  • fiscal - the main function intended to establish a monetary fund, from which the government can draw funds for various needs;
  • social function is to redistribute resources in favor of the most vulnerable segments of the population at the expense of subsidies;
  • control - is aimed at checking the effectiveness of economic entities, as well as the effectiveness of economic policy.

taxpayer - the person from which payments are charged - be sure to remember the specific periods when certain direct taxes payable.For some payments this year, for others - a quarter.The payment of taxes is made in time, each individual payment.Evasion threatens fines, penalties and accrued more unpleasant consequences.

tax - is a powerful management tool
economy.With its relatively small share of income going strong stimulation of economic activity, however, and
revenues are relatively few.A high level of stress, tend to be somewhat reduced economic activity and becomes a breeding ground for evasion charges.In this case, to state the main thing - to find a sustainable balance.This can be done also using special tax benefits: discounts, credits, offsets, delays and other preferences.

In the eyes of ordinary people, of course, tax - a slice of their income, which takes the state is not known why or for what purpose.But, of course, it is not just a tribute to these resources in one form or another back into the economy and help it to develop.