Concept and types of taxes

State affects the economy through a variety of economic levers.Taxes can be called one of the main levers by which the economic regulation of the economy.Accordingly, for the best implementation of the regulatory function uses different types of taxes.

is important to note that the country's economic development is not possible without some financial institutions, which also applies to the taxation system.Given the importance of the economic structure, we can say that the essence of taxation lies in the correct and smooth functioning of all the levers of power and society, which can be achieved with the achievement of well-designed tax system.That is why the essence and taxes play a significant role in the life of the whole country.If we consider the economic substance of the tax, it is no doubt that taxes characterize monetary relations within the country, the proceeds from which are placed at the disposal of the state and sent to compulsory needs.

So, consider what types of taxes exist.The basi

c classification can start with the separation of all taxes on the indirect and direct.Direct taxes - a tax on property or income of the taxpayer (legal entities and individuals).Indirect same mess of, and shall be paid by the consumer are all sorts of extra charges on goods or services used by consumers.

the implementation of various employment and economic activity, provides different types of taxes.It all depends on the nature of a tax and of a concept and taxes is invested in a particular definition.

So, one of the most basic is the income tax system, namely the charging of tax on profits or income of both legal entities and individuals.In this case, the legal entity will be charged a tax on profits of the company, business or organization.If we talk about commercial organizations, such as commercial banks, they pay income tax.

Do not lose sight of their taxpayers and property on which the tax is also charged.This is because the value of the property may be in varying degrees of influence on the profits of the enterprise.The same type of taxation can be attributed to the tax on natural resources, which may also affect the profits and, therefore, income tax (income tax).The natural resources include land, water, forest, and much more.Accordingly, taxes are levied on the basis of appointment, as follows: land tax, tax on the income of forest, water charges in a particular place it.d.

Payment for land is not always levied in Russia, the land tax came into use in 1992, and it was due to the fact that the free use of land causes damage not only the economy, but also to certain types of economic activity.A charge for water, as a rule, there are industrial enterprises that use the resource for production purposes.

As for individuals, the main tax in this category is the income tax.Its essence lies in the fact that based on the amount of income tax is increased or decreased in proportion to the amount of income.This makes it possible to use these funds for a variety of social programs.For this category of persons also applies to the property tax assessment.

All of the above applies to direct taxes, but if we consider indirect taxes, then here are the basic VAT (value added tax) and various excise taxes.These taxes are included in the price of goods and services.At its core, the VAT - the difference between the cost and material costs charged to cost of the enterprise.