In the article the concept of tax, fees, types of taxes, signs and basic elements are considered in detail, the role of these payments in the economic and financial activity of our state is determined. A few words are said about what the tax system is, what principles it obeys and what functions it performs. Some attention is also paid to the legislation regulating the legal relations under consideration in the text.
Since the concept of tax and the tax system are closely interrelated, it is necessary to say a few words about this legal structure of our country.
The current legislation does not contain a definition of the concept of the tax system, but in general it can be characterized as a set of public relations governed by the norms of rights and subject to certain principles arising in the determination, establishment and collection of mandatory fiscal payments. The basis of this system is the Tax Code of the Russian Federation, the main legislative act regulating legal relations arising in the process of establishing and collecting taxes and fees. Among the fundamental principles on which this system is based are the following:
- Obligation of taxation.
- Equality and equality of all citizens before tax liability.
- Unity of the economic space of the Russian Federation.
- Legality of the establishment and collection of compulsory payments on the territory of the Russian Federation.
- Priority of taxpayer's rights.
The main functions of the system include fiscal, control and regulatory.
Concept and attributes of the tax
A tax is understood as an imperative individual payment, exacted from individuals and legal entities, as well as individual entrepreneurs (entrepreneurs) in the form of withdrawal of their material assets in favor of the state on a gratuitous basis. The essence of this payment is just the alienation of a certain part of the funds belonging to the taxpayer to ensure the needs of the state.
Having determined the concept and essence of the tax, it is necessary to distinguish its main features:
- Imperative character. This feature is due to the obligation to pay legally established on the territory of the Russian Federation payments.
- Individuality and gratuitous alienation. This means that the payment of the tax does not give rise to the duty of the state to perform any action against the payer.
- The money form. Any other form of payment, other than monetary, is not provided by the current legislation.
- They are paid by the persons recognized by taxpayers of this or that tax.
Having considered the concept and features of the tax, we proceed to determine the main functions, types and elements of the tax.
The main functions of the tax
Under the functions of tax is understood as its internal properties that determine the essence, the main purpose and content of this mandatory payment.
The main functions of these payments are as follows:
- Financial (fiscal). Is the alienation of a part of the income of taxpayers in favor of the state treasury to meet the needs of the state.
- Social. Represents a redistribution of income between poor and wealthy citizens. This is achieved by unequal taxation of the income, depending on its size, as well as through the provision of benefits, delays, discounts or exemption from paying taxes in General.
- Encouraging. It consists in granting certain rewards to certain categories of citizens (disabled people, veterans of the Second World War, liquidation of the Chernobyl nuclear power plant accident, etc.).
- Stimulating. The essence of this function consists in the reduction of tax rates, granting benefits aimed at development of different spheres and sectors of the economy. In particular, for example, to support domestic producers, the Russian automotive industry, etc.
- Controlling. It is carried out by means of control over the incomes of taxpayers, for compliance with their tax legislation.
The concept and essence of the tax are expressed in its basic functions. They can be characterized as the impact of the norms of law on its subject, which has a permanent character and, in turn, ensures the state's implementation of its goals and objectives.
Elements of tax
In accordance with the current norms of the tax legislation of Russia, the established tax can be considered only when its main elements are defined. There are mandatory and additional (optional) elements. The taxable object (the object of taxation), the tax base, the tax period and the tax rate, as well as the procedure for calculating and paying the tax, are mandatory.
The concept of elements of tax implies, in addition to mandatory elements, optional (optional). These include:
- Tax benefits.
- Responsibility for the commission of a tax offense.
Subject and object of taxation
The subjects of taxation are the persons obliged, according to the legislation, to pay legally established NiS. Payers of taxes are:
- Legal entities (YL).
- Individuals (PL).
- Individual entrepreneurs (IP).
The object of taxation is the condition that determines the moment when a person has an obligation to pay tax. These objects are:
- Income and profits.
- Property owned by the taxpayer.
- Another circumstance that has an assessment and description.
The tax base
The concept of the tax base, like the concept of tax, is reflected in the Tax Code of the Russian Federation. According to article 53 of the Tax Code, the tax base is the cost, physical and other characteristics of the taxable object.
Being an obligatory element of the tax, the tax base allows you to bring this object into a quantitative form and apply the tax rate to it.
The tax rate is the amount of tax charged per unit of the tax base.
There are three types of tax rates:
- Absolute. Established in a firm amount to the tax base.
- Interest bearing. Set as a percentage.
- Mixed. Combine a firm and combined tax rates.
Another element that determines the nature and concept of tax is the reporting one, or, in other words, the tax period (hereinafter NP).
An NP is a calendar year or other period of time after which the tax base is determined and, accordingly, the calculation of the tax payable.
For each tax, your reporting period is set.
The tax period may be year, quarter or month.
The procedure for calculating and paying taxes
The concept of tax, fixed in the tax legislation, contains an indication that the tax is compulsory for payment on the territory of the whole country. In turn, the order of calculating the tax is understood as the legislative fixation of the obligation to calculate the tax by one or another person.
The Tax Code fixes three methods of calculating the tax: directly by the taxpayer, tax authority or tax agent.
Having analyzed the concept of tax, defining its main features, functions and elements, it is necessary to say a few words about such a concept as collection.
Collection as an element of the taxation system. Concept and signs
According to the tax legislation, the fee is a mandatory contribution paid by legal and natural persons, the payment of which is the basis for the commission of certain actions against the payer. The main difference between this payment and the tax is that the payment of the fee implies a response to the person who paid it, while the payment of the tax is unpaid.
The main characteristics of the collection, in accordance with this definition, are:
- Obligatory character.
- Execution of response actions against the taxpayer.
The concept of tax and levy, signs, elements and types of taxes - all this together constitute the tax system and fees of our country.
Having decided upon the concepts of these payments, their signs and elements, it is necessary to say a few words about the types of taxes and fees established in the Russian Federation.
The main types of NiCs installed in the territory of the Russian Federation
According to the tax legislation, all NiS, compulsory for levying in the territory of our state, are divided into three types:
Federal are established by the Tax Code and paid throughout the state. To FN, in accordance with the legislation on NiS, include the tax on personal income, value added, profits, mining, water tax and water use charges, various excises,
Regional also establishes the basic regulatory act of the Russian Federation in the field of taxation, the Tax code and normative acts of constituent entities of the Russian Federation. Required to be paid in the territory of certain entities of the Russian Federation. Property tax, gambling, and transport taxes relate to the PH.
Local are established, put into operation and paid on the basis of regulatory acts of local self-government bodies and are payable in the territory of a certain municipal entity. The Tax Code includes tax on land, on PL income and trade fee.
As can be seen above, the tax system is a complex and multilevel structure, regulated by the rules of law in the field of taxation and subject to uniform principles and rules. We hope that the article will provide the necessary answers to questions about what the concept of tax and taxation is, what principles it obeys, what functions it performs and what elements it consists of.