What is tax?

Victoria Dmitrieva
Victoria Dmitrieva
March 22, 2013
What is tax?

Everyone knows that he is. Most try to pay it. Units avoid meeting him. He has an inspection and a police station. Do you know what a tax is?

A tax is a cash payment that is collected by a state from an individual or legal entity (organization). The payment is free of charge, which means that the state does not provide alternative services to the subject in return. Taxes are levied for financial support by the state of its functions.

Taxes have various forms and methods of their establishment. Principles of their application in life. According to their structure, they can be divided into different types, and perform certain functions (fiscal and controlling, distributional, regulatory and incentive). All this forms the tax system of the state.

You should be aware that tax legislation not only explains what a tax is, but also provides for the state to introduce taxes for various reasons and reasons. These situations may be due to the redistribution of income within the country (among the population) or in connection with the elimination of negative external consequences for the state.


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