concept of tax includes free and compulsory fee that is paid to the organs of the state apparatus to finance and support the activities of the state apparatus and local government agencies.His influence can be seen both on the domestic and the external economy, the size of the tax is set by the state for various reasons - from the redistribution of individual incomes of the population to eliminate the effects of foreign trade.
should be noted that the concept of tax and fee radically different.The main difference is the obligation of payment and retribution.In contrast to the tax charges are made only by written agreement of the payer and guarantee the provision of retribution from government, municipal and other agencies, funds which are deducted fees, provision of counter services to the payer.Another difference is the basis for funding.Tax to finance a public object, while the feasibility of collecting the state apparatus is not installed.Although the functions of taxes and duties are similar.
main functions of taxes and duties depend on their classification system.This system is a separation:
- On account of the objects of taxation.Rates of direct taxes levied on income or property sector businesses and individuals (income, payment for use of land and natural resources, etc.).An indirect tax is charged on the price of goods, services or work through their summation (VAT, excise stamps, customs duties, etc..).
- on bets.Bids may be proportional, progressive and regressive forms.Bids proportional type mounted on income, regardless of its size, in the same percentage (income tax).Progressive rates increase its value depending on changes in the amount of taxable income in a big way (transportation tax).Regressive rates reduce their value, depending on the increase in income (unified social tax and state fees).
- at the management level.By levels allocate federal, state and local taxes.Federal tax is set by the State Duma and the Federation Council and operates throughout the state, and are charged at flat rates.It VAT, excise stamps, the revenue-profit organizations, etc.. Regional taxes generated by the Tax Code and a set of laws approved by the regional authorities (transport tax, property tax and other farming.) Local tax is levied on the property and land to individuals.
Thus, the economic system identified fiscal, regulatory, distribution, control, and social function of taxes.Consider each type of tax functions separately.
Fiscal (main) function is characteristic of any type of government.It participates in the formation of the state of funds, creating the material basis for the functioning of the national economy.
Regulatory function represents the distribution of taxes as a means to maintain the active processes of reproduction, stimulating or reducing its activity of participating in the establishment of the cumulative capital and adjusting the demand of the population.
Control function evaluates and identifies the need for corrective changes in the tax system and policy, creating conditions for the formation of the formation and distribution of income received from economic entities.
distribution function plays the role of the distributor of the tax payment transactions between corporations and individuals in various fields and industries.
social function - a set of tax distribution and control functions.This function is involved in the protection of constitutional rights of citizens.