Tax, as well as the success of the tax system in general, are of great importance for the efficiency of economic decisions.The state has found a way to restrain business activity in some areas and to encourage other means of establishing taxes, tax bases, objects and subjects of taxation, sanctions, incentives and so on.Tax plays a huge role in the redistribution of national income and GDP, they can absolutely affect the capital at all stages of its turnover.
Tax mechanism is intended to ease social tensions, align the level of income of taxpayers, to ensure political stability and to create conditions for economic growth.What is the Tax and what it is?This is a direct removal of some of the state's gross public produktav your advantage to create a budget that is centralized finances of the state.After all, the state budget is 90 percent financially ensured by various taxes and penalties, fines and so on.
tax is nothing else, as an individual, required, but refundable payment, which is levied on individuals and organizations in the form of alienation of funds belonging to them or to the right of ownership or the right of economic management or the rightoperational management.It is done to ensure that the financial activities of the state.Taxes and taxation - two different categories, the first of which is financial.A tax is a process of collection of duties and taxes in general.It is also a tax control and the protection of legitimate rights and interests of all participants in this process.
Each country has its own system of taxation.So, taxes in the United States and Russia are quite different.But we can say that in developed countries, about 40 percent of GDP is redistributed in the form of tax and other mandatory deductions.This indicates that the level of state regulation in them is very high.But in Russia the share of the consolidated budget of tax deductions is only 20 per cent of GDP.
tax is a complex system of relations, which includes a number of interacting components.They are called essential elements of the tax.The tax may be considered clearly established unless already defined his circle of taxpayers, and, of course, has all the elements of taxation.They are the object of taxation, tax rates, period, base, tax calculation procedure and terms of payment.
The objects of taxation include not only the income (profit) of citizens and legal entities, but also the objects of nature, certain types of activities, operations with securities and other.A specific tax is always independent and nezavisismy object of taxation.
tax base - is not nothing but a physical, cost, or any other characteristics of an object of taxation.
participants of tax relations are now considered individuals and organizations - payers of this fee, taxpayers and tax agents.They also include government tax and customs authorities, executive authorities, the Ministry of Finance of the Russian Federation.
essence of taxes is usually manifested by the functions they perform.These include fiscal, economic, distribution, incentive, control, reproductive and social functions.
Thus, in the current economic system, taxes and taxation play a huge role.
