Taxes appeared together with the state and are still its indispensable attribute. Their key purpose is to ensure the functioning of public authorities, as well as to cover public expenditures.
Instructions
Step 1
No state in the world exists without levying taxes, on the other hand, taxes are a sign of the state. Today taxes are not only the main source of government revenue, but also an important lever of economic regulation and the implementation of social tasks. So, thanks to tax revenues, social inequality is eliminated, and funds are redistributed in favor of vulnerable segments of the population from wealthier taxpayers. According to world practice, more than 70% of state budget revenues are generated from tax revenues.
Step 2
The content of taxes and the procedure for their collection are enshrined in the tax code. In Russian tax law, taxes are understood as a gratuitous payment that is levied from individuals and legal entities in the form of alienating part of the funds that are used to financially support the activities of the state and municipalities.
Step 3
Taxes have a number of essential features, such as being mandatory. This means that taxes and the procedure for their payment are established and collected by the state unilaterally. He does not need to conclude special agreements with the population and legal entities to obtain the right to collect taxes. The taxpayer is obliged to pay taxes within the time limits established by law and cannot refuse to fulfill his obligations.
Step 4
Tax payments are made free of charge. This means that tax payments are not returned back to the taxpayer in the same amount and do not imply any compensation for the payments listed. At the same time, paying taxes gives taxpayers the right to equal access to public goods.
Step 5
The tax also has a personality trait. This means that when a tax obligation arises from one individual, it cannot be transferred to another. The taxpayer must independently pay all taxes due. Only he can be held liable for non-payment.
Step 6
Today taxes are purely monetary in nature. All tax payments are made in cash and in non-cash form. Alienation of goods in favor of the state is impossible.
Step 7
Taxes have a public purpose. After their transfer by the taxpayer, they become state property and are transferred to the appropriate budgets (federal or regional). At the same time, they lose their personal identification.
