Indirect taxes are taxes that are charged with the price of goods in the form of original bonuses.In other words we can say that indirect taxes - these are taxes on goods and services, which are included in the price of goods and services, as well as tariffs.The main indirect taxes include - income tax, customs duties, land tax, income tax on any legal entities and sales tax.Thus, indirect taxes characterized by the fact that the card comes with the one who receives the goods or services for which paid.
Value added tax is the main indirect tax, and it is a form of withdrawal of value added, which includes a part of the cost of the service or product.All indirect taxes can be divided into two types:
- individual taxes on certain groups of taxable goods and services, it can be the excise tax on high-yield products or individual groups.
- universal tax on all taxable goods and services, with the exception of those goods and services that are socially significant.
The group of indirect taxes include customs duties.The most important feature of such taxes can be identified is that they shift the responsibility on the end user.And as such taxes are going well, because they are included in the price structure itself.To avoid non-payment is very difficult.Therefore, the federal tax laws in the first places are just
Generally, depending on the source tax can be considered direct and indirect taxes .Direct tax is determined when the source can be configured to direct taxpayer.And the indirect tax is generated when the source of payment is composed entirely of other payments from nominal taxpayer who, carrying out tax payments, income tax virtually no responsibility.Thus, income tax direct tax also a withdrawal from the value of property or income.The direct taxes include not only income taxes, but also contribute to the federal insurance fund, income tax, property tax, for example, tax on the house, land tax, capital gains tax.Even in direct taxes include taxes on inheritance and gift tax, tax on transactions with various securities.
direct and indirect taxes have both advantages and disadvantages.In direct taxes is considered to be the most important advantage is that such taxes provide stable and continuous revenue to the state budget.Direct taxes - is an effective tool for targeting factors and demand of income distribution, as well as to ensure stability.The disadvantages include the opening of direct taxes.Every taxpayer sees very good value and share of the tax to which they are charged.There are cases when a large amount of income, many taxpayers to seek to hide their income.This is called tax evasion.
The main advantages of indirect taxes include hidden, people may not even suspect that pay the tax.Due to the fact that there are indirect taxes can be maintained at the level of rational economic value of the goods with low (or very low) cost.A disadvantage of indirect taxes is the fact that they can enhance the uneven distribution of the tax burden.
Thus, direct and indirect taxes can be as improve the livelihoods of the population and the state, as well as impair the perception of life.
