Guide
1
No country in the world does not exist without the imposition of taxes, on the other hand, the tax - is a sign of the state.Today, taxes are not only a major source of government revenue, but also an important lever of economic regulation, the implementation of social problems.So, thanks to tax revenues eliminating social inequality, and the funds are redistributed in favor of disadvantaged groups of the wealthier tax payers.According to international practice, more than 70% of state budget revenues generated by tax revenues.
2
Content taxes and how they are secured in the collection of the tax code.The Russian tax law for tax understood refundable payment that is charged to individuals and legal entities in the form of alienation of the funds are directed to the financial support of the state and municip
alities.
3
taxes have a number of important features, such as one of them bound.This means that taxes and the order of payment and charges a state establishes 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 statutory period and may not refuse to comply with its obligations.
4
tax is paid on a pro bono basis.This means that taxes will not be returned to the taxpayer back in the same amount and does not involve any compensation for the transfer of payments.This opens up the payment of taxes to taxpayers the right to equal access to public goods.
5
tax also has the feature of individuality.This means that when a tax liability of one individual can not be transferred to another.The taxpayer should independently pay all due taxes.Only he can be held accountable for non-payment.
6
Today, taxes are exclusively monetary character.All tax payments are made in cash in the cash and non-cash form.The alienation of the goods in favor of the state is impossible.
7
Taxes have a public purpose.After their transfer taxpayer they go into state property and transferred to the appropriate budgets (federal or regional).However, they lose their personal identity.