The article describes in detail the concept of tax, collection, types of taxes, signs and basic elements, defines the role of these payments in the economic and financial activities of our state. A few words have been said about what the tax system is, what principles it obeys and what functions it performs. Some attention is also paid to the legislation governing the legal relations considered in the text.
Since the concept of tax and the tax system are closely interrelated, it is necessary to first 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 described as a set of social relations regulated by the rules and subject to certain principles arising from 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 the 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 the tax duty.
- The unity of the economic space of the Russian Federation.
- The legality of the establishment and collection of mandatory payments in the territory of the Russian Federation.
- The priority of the rights of the taxpayer.
The main functions of the system include fiscal, control and regulatory.
Concept and signs of tax
A tax is understood as an imperative individual payment collected from individuals and legal entities, as well as individual entrepreneurs (individual entrepreneurs) in the form of withdrawal of material resources belonging to them to the state free of charge. The essence of this payment lies precisely in the alienation from the taxpayer of a certain part of the funds belonging to it to meet the needs of the state.
Having defined the concept and essence of the tax, it is necessary to identify its main features:
- Imperative character. This sign is due to the obligatory payment of payments lawfully established in the territory of the Russian Federation.
- Individuality and gratuitousness of alienation. This means that paying the tax does not give rise to the obligation of the state to take any action with respect to the payer.
- Monetary form. There is no other form of payment other than monetary payment, as applicable.
- Paid by persons recognized as taxpayers of a tax.
Having considered the concept and characteristics of the tax, we turn to the definition of the main functions, types and elements of the tax.
The main functions of the tax
Under the functions of a tax, it is customary to understand its intrinsic properties, which determine the nature, main purpose and content of this mandatory payment.
The main functions of these payments are as follows:
- Financial (fiscal). It consists in the alienation of 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.
- Incentive. It consists in the provision of certain incentives to certain categories of citizens (people with disabilities, participants in the Second World War, the elimination of the accident at the Chernobyl nuclear power plant, 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.
- Supervising. It is carried out through control over the income of taxpayers, over their compliance with tax laws.
The concept and essence of a tax is expressed in its main functions. They can be characterized as the impact of the norms of law on its subject, which is permanent and ensures, in turn, the implementation by the state of its goals and objectives.
Elements of tax
In accordance with the applicable rules of the tax legislation of Russia, the established tax can be considered only when its main elements are identified. There are mandatory and optional (optional) elements. The taxable object (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 tax elements suggests, in addition to the mandatory elements, optional (optional). These include:
- Tax breaks.
- Responsibility for committing a tax offense.
Subject and object of taxation
The subjects of taxation are persons who are obliged, in accordance with the law, to pay the legally established NS. Taxpayers are:
- Legal entities (LE).
- Individuals (FL).
- Individual entrepreneurs (SP).
The object of taxation is a condition that determines the time when a person has a duty to pay a tax. These objects are:
- Income and profit.
- Property owned by the taxpayer.
- Another circumstance with an assessment and characteristics.
The tax base
The concept of the tax base, as well as 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 value, physical and other characteristics of a taxable object.
As a mandatory element of the tax, the tax base allows you to quantify this object and apply a tax rate to it.
The tax rate is the amount of tax accrued per unit of the tax base.
There are three types of tax rates:
- Absolute. Established in solid value to the tax base.
- Percentage. Installed as a percentage.
- Mixed. Combine solid and combined tax rates.
Another element determining the nature and concept of tax is the reporting, or, in other words, tax period (hereinafter referred to as NP).
NP recognizes a calendar year or other period of time after which the tax base is determined and, accordingly, the tax payable is calculated.
For each tax is set its own reporting period.
The tax period can be a year, quarter or month.
The procedure for the calculation and payment of tax
The concept of tax, enshrined in tax legislation, contains an indication that the tax is mandatory for payment throughout the country. In turn, the procedure for calculating the tax is understood as legislative consolidation of the obligation to calculate the tax by one or another person.
The tax code establishes three ways of calculating tax: directly by the taxpayer, the tax authority or the tax agent.
Having examined 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 tax system. Concept and signs
According to the tax legislation, the fee is a mandatory fee paid by legal entities and individuals, 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 the performance of response actions to the person who paid it, while the payment of the tax is gratuitous.
The main features of the collection, in accordance with the above definition, are:
- Commitment in response to the taxpayer.
The concept of tax and collection, signs, elements and types of taxes - all this together makes up the system of tax and fees in our country.
Having defined 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 IP established in the territory of the Russian Federation
According to the tax legislation, all NIS, obligatory to be levied on the territory of our state, are divided into three types:
The federal ones are established by the Tax Code of the Russian Federation and paid throughout the state. The FN, in accordance with the legislation on NiS, includes a tax on the income of individuals, value added, profits, mining, water tax and water use tax, various excise taxes,
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.
The local ones are established, put into effect and paid on the basis of the regulatory and legal acts of the local self-government bodies and are subject to payment in the territory of a certain municipal entity. The MN includes a tax on land, on FL income and trade tax.
As can be seen above, the tax system is a complex and multi-level structure governed by the rules of law in the field of taxation and is subject to uniform principles and rules. We hope the article will give the necessary answers to the questions about what the concept of tax and taxation is, what principles it obeys, what functions it performs and what elements it consists of.