Taxation in one form or another exists in all countries, however, the principles of calculating payments and their amounts differ greatly depending on the state. The tax system makes it possible to understand the priorities of each country, as well as the system of relations of this state with citizens.
Taxation in Russia
Every person in Russia, like in many other countries, pays several taxes at once. All working people pay a single income tax for individuals - 13% of salaries and bonuses. This percentage remains fixed for both the poorest and the richest. However, in some situations, a person may receive part of the tax paid back, for example, if he pays for tuition or medical treatment. In Russia, a tax agent for individuals is an employer. It is he who is responsible for the deduction of 13% to the budget, and the employee receives his salary after deducting taxes. It should be borne in mind that pension insurance is not included in these 13% - his employer pays extra.
Other income, for example, selling real estate, winning the lottery, individual entrepreneurship, is subject to a separate tax, which a person must pay on their own after filling out a tax return.
Certain categories of the population are exempt from paying tax on the sale of real estate.
Every Russian consumer pays VAT - value added tax, which is included in the price of goods and services. For certain types of goods, for example, alcohol and cigarettes, there is an additional tax - excise, which is also included in the price of the product.
Another category of taxes applies to property owners: those who have an apartment, land plot or car are required to pay property tax or transport tax to the state annually.
A separate taxation system exists for businesses. It depends on the type of organization and cash flow.
There are also special taxes for peasant farms that produce food for sale.
U. S. Taxes
In the United States, there is a rather strange system for Russians - taxes differ across the country. Only the federal income tax remains unified. There are municipal taxes separately. Even residents of neighboring cities may pay taxes that differ from each other. The poor can be generally exempted from payments to the treasury.
VAT in the United States also exists, but depends on state legislation. Alaska and a number of other states do not have this tax. In other states, VAT can range from 3 to 6-7% of the original value of the goods. At the same time, prices in stores are often indicated without VAT, which can confuse a foreign buyer. Some types of goods are exempt from VAT. In some states, these are medicines, in others - some food items, such as fresh fruits and vegetables.
European taxation on the example of France
Each European country has its own peculiarities of taxation, and the French model is only one of the possible.
In France, tax is not levied on an individual, as in Russia, but on a household - people who live together and are linked by family ties. Therefore, taxes are not deducted from salaries, but are paid at the end of the year, taking into account the income of all family members. In fact, the income of the wife and husband is summed up and the general tax is deducted from them. Thus, a married man with an unemployed spouse can pay less than his single colleague with the same salary. There are also tax deductions for children.
The taxation scale in France is progressive - the higher the salary, the greater the percentage a person must pay. There are no taxes at all on the minimum salary. Then there is an increase in the rate, but even the richest person has a small part of the income - about 6,000 euros per year - is not taxed, then part of the income is taxed at the minimum rate - about 11%, and the rest of the income is also divided into parts depending on the amount deducted from them percent. The highest tax - 45% - is levied on the part of income that exceeds 150,000 euros per year.
