What is a tax? Let's try to understand
What is a tax? The explanation is given in the Tax Code of the Russian Federation, which determines that this payment is mandatory and is levied on individuals and legal entities for the financial provision of state activities, as well as for the functioning of municipalities. The tax refers to gratuitous payments.
Entrepreneurs and ordinary citizens in response tothe question of what a tax is, note that this collection inflicts substantial damage to the budget of the economy. On the part of the state, measures are being taken to explain to citizens that taxes are a kind of payment for the achievement of civilization in society (this is the meaning of the inscription on the facade of the building of the US Internal Revenue Service). Due to tax revenues, the society can struggle with market failures, and also finance those areas of activity in which modern business does not seek to invest its own capital due to a long payback period. Another direction of tax revenues to the budget is the financing of public goods.
If we briefly formulate what a tax is, thenThis is a mandatory payment by the state, represented by the appropriate state body, to the country's treasury unilaterally, carried out in approved amounts and having a stable and nonexclusive nature.
The state, represented by the tax service, has the rightrequire citizens to pay taxes in full. In case of improper performance or full non-execution, the tax authority has the right to apply such measures as compulsory recovery of unliquidated amounts, according to the current legislation.
Finding out what a tax is, it is necessary to turn tosuch concepts as "tax base", "tax rate", "taxable object" and "tax period". So, the object is understood as property or actions, in connection with which the payer may have obligations. The tax base is a value or physical characteristic of the object to which the tax is due. The definition of the base is established by the Tax Code. Rate - the amount of the calculated obligation payable to the budget, per unit of the object or base of taxation. This term is set in percentage terms.
As a tax period is adoptedthe time interval that is established in relation to certain types of taxes and other mandatory budget payments, upon completion of which a direct determination of the object and base of taxation is made, the calculation of tax amounts that are payable to budgets of various levels.
Since the object of taxation can beto be taken property owned by the payer, the tax on the purchase of an apartment, also under the current legislation, must be paid to the budget. At the same time, this payment comes to the local budget and is tightly controlled by the tax authorities.