Tax legal relations and their main features

Tax legal relations can be interpreted as the interaction of individuals and businesses with regard to the collection of tax and non-tax mandatory payments to the budget and extrabudgetary funds. The main provisions, rights and obligations are fixed in the current legislation.

In this regard, we can identify the main features of the tax:

1. The approval of specific types and amounts of tax payments is carried out only by authorized legislative bodies.
2. All tax legal relations are characterized by a non-refundable and free basis.
3. The requirements for payment of the selected payments are mandatory for regular performance by all categories of citizens.
4. Monetary form of collecting taxes.
5. Equal responsibility and proportionality.

It is not a secret for anyone that the state renders material support to the main branches of the national economy, which are of paramount importance for society. But for this it is necessary to form a fund of own funds, the creation of which is provided by tax payments. The legislative base in the field of taxation has been developed with a view to streamlining all compulsory payments and preventing abuse of authority in local government.

In addition, tax legal relations can be considered one-sided, as economic entities and individual citizens independently transfer to the state a certain percentage of their incomes or possessions in the form of cash payments and non-cash transfers, without demanding anything in return. However, it is assumed that these funds provide support to socially unprotected categories of citizens. And legal entities can rely on assistance in the presence of temporary financial difficulties, which manifests itself in the form of subventions or subsidies.

Of course, the legislative norms provide for the equality of individual subjects of the tax, that is, the same attitude of the state and a similar system for calculating tax payments. Do not forget about the proportionality, assuming equal rates for the same type of enterprises.

Tax legal relations express the requirement to the subject of these relations to make payment to the budget in the established size and form. The refusal or ignoring of one's duty by a citizen of the country is evidence not only of civil irresponsibility, but also of causing the state some material damage. After all, if everyone considers it possible not to pay taxes, then the government will not have the means to maintain the state apparatus of government, maintain the country's military defense and implement the most important social and economic programs. In order to avoid such an unpleasant situation, the legislature establishes clear measures of responsibility.

As subjects of such relations it is possible to allocate tax bearers, tax service, the central and commercial banks. Thanks to the latter organizations, accumulation of funds and their further distribution for specific managers is carried out. A tax object reflects the income or property from which the payment is charged. Often the name of the tax can be judged on its object, for example, value -added tax, profit tax, inheritance and so on.

Tax legal relations begin their existence from the moment of accumulation of funds, that is, the formation of the revenue part of the country's main financial plan. Then payments from all authorities are formed on a separate account in the national bank of the country. Then relations arise between budgets of different levels by allocating financial resources to different budgets, which in turn send them to the direct fund managers.