Quite often, residents of the countries that emerged on the site of the Soviet Union, faced with the problem when their savings lose their value due to the development of inflationary processes.They are characterized by the inflation tax categories.It is particularly evident in the fact that the assignment of the tax destined to the emission center, which has caused him.Since today the emission centers are created, controlled and managed by the state, then the tax can be regarded as a hidden tax that is not established as an institutional phenomenon.
its mechanism of action is such that the inflation tax has a greater effect on the poor and middle strata of society, and to a lesser - of the rich.This is due to the fact that the former have incomes that come to them in the form of wages, benefits, that is, those which are fixed in size.Sometimes it happens that the rate of growth of inflation simply does not allow indexed income of these groups of the population.In this case, many economists characterize as a regressive inflation tax, that is a rate that becomes smaller with increasing the physical size of the income.
nature of this tax next.As the printing of new money supply for any purpose, such as to give the appearance of good economic income in society, in the economic system begins to increase inflation.It thus appears to show signs of a significant increase in the quantity of money in circulation and, indeed, such a state is urging anyone who has the money to pay the inflation tax.
Thus, almost all governments in the world are debtors, because they always have more than they need.Inflation as it smooths out the debt, that is, making the previous debt is not so noticeable and memorable as the current at a given point in time, but the revenues from increased tax revenues.That's an almost paradoxical situation, where the government has the ability to enhance the value of the ratio of debt to income is through such destructive effects for the population as inflation.However, if the authorities will continue to pursue a policy of borrowing money and selling debt under any debt obligations and still printing money, the money does lose its purchasing power, and will not be claimed by creditors.It should also be borne in mind that such a tax is not always the nature, causes the emission.
Another feature of the inflation tax is that it is not going to specially created agencies that form the tax system of the state.It does not require the imposition of a special apparatus, and it goes directly to the budget.
In other cases, other taxes levied by specially authorized for that bodies or persons - tax collectors.Under current Russian legislation, these are state bodies of executive power, the executive committees of local self-government, as well as other authorized bodies of entities and individuals.These tax collectors, except the actual tax collection appear more and supervisory authorities, in whose competence and control over timely payment.Not to be confused with tax collectors, tax agents.The main difference appears that collectors keep taxes only as expressly provided in the law.
Another of the original groups of taxes are the taxes banks.They are paid according to the laws of the Russian Federation, commercial banks, as well as others who have received the appropriate license, credit institutions.The issue of such licenses is the responsibility of the Central Bank of Russia.The object of taxation in the collection of this tax are the income of banks such as interest on loans, fees for the provision of credit and other operations.
