Indirect taxes are what?

Perhaps, it is undeniable that tax revenues make up a large part of the country's budget and are extremely important for the normal functioning of the state. We know about the personal income tax, which the employer transfers to the state, as well as about the insurance premiums, which he also deals with. But in addition to these payments, there are also indirect taxes that are inconspicuous to most. This is so - while making various purchases, using tobacco and alcohol products, as well as refueling a gas tank, we are faced with the fact that part of the money we give to the seller will go to the state.

Unfortunately, you can not pay them. Indirect taxes are an addition to the price of goods or services, so that in fact the payer is the final consumer, and all intermediaries between him and the manufacturer compensate for costs at the expense of each other. This type of payment differs from direct taxes by the form of taxation - it is not necessary to fill in the declaration, it is not the income and not the property of the payer that is taxed, but only the amounts that it pays for the consumption of certain goods and services.

Fortunately, the types of indirect taxes are not numerous: traditionally they include VAT, excises and customs duties. All these payments, obviously, are laid by the producer, exporter and retailer in the price at which they are ready to sell the product to the final buyer. And if clashes with excises and customs duties can be avoided without buying cigarettes, alcohol, gasoline and imported products, then it is practically impossible to evade VAT from VAT. In Russia at the moment there are 3 rates: 18% - basic, 10% - for a number of goods and 0% - for exporters who carry goods abroad.

Indirect taxes are paid automatically, that is, end-users do not need to report. But organizations and entrepreneurs every month or every quarter collect reports and pay the state VAT amounts, which compensate at the expense of their customers.

Even more interesting is the situation with excises - fees that are valid for certain categories of goods. Such products - tobacco and alcohol products, as well as gasoline - are subject to double taxation, since the excise tax is included in the tax base on which VAT is accrued.

It may seem that indirect taxes are an inevitable evil. They exist in 137 countries of the world. But in fact they have their important functions. First, they have high fiscal qualities. Due to these funds, the state annually implements a huge number of different projects and can normally perform its functions, they cover most of the expenses. Secondly, with the help of them, it is possible to regulate the demand for certain goods, as already noted, they are invisible to consumers. And although they have a number of shortcomings, such as uneven taxation, they do not affect the savings of the population, do not reduce their incomes.

We are all forced to buy certain goods, products and medicines, pay for some services. We can say that in this case indirect taxes are the price of consumption and simply an integral part of life in society.