Taxpayers are a special category of branches of law

The modern world presents each person with a variety of different ways of earning money. However, it should not be forgotten that with each profit unit received, it is necessary to pay a certain percentage to the state. This value is called a tax. The article below will examine the rights and obligations of persons who are required to make payments.

Definition

Taxpayers are legal or natural persons, on whose shoulders the current legislation is liable for payment of agreed amounts. Through such payments, the state and citizens enter into legal relations with each other. The characteristic difference is that often there are unequal differences in the opinions of the parties. This is expressed in the submission of taxpayers to state bodies. Thus, we can draw several conclusions. The first of them is that taxpayers are subjects of legal relations for which the duties of necessary fees are imposed by the current legislation.

Distinctive features

Due to the definitions described earlier, it is possible to distinguish some characteristic features. The first of them says that subjects of law that are taxpayers - this is a special category, which may have some, sometimes significant differences from any other branches of law. The division into such groups is envisaged only in relation to these specific cases. Traditionally, a taxpayer is an individual or a legal entity whose status is determined by civil legislation branches. It should be noted that the definition of the position of each organization, enterprise and individual entrepreneurs, as well as ordinary employees of companies, depends on a huge number of conditions. For example, whether the subject of legal relations in question is a foreign entity where the economic activity is regularly carried out, whether there is any work or services performed, and also the sale of goods and other products.

In addition, the law provides that taxpayers are not only a specific representative, but also a whole consolidated group. Such a group may include several organizations that are dependent on each other. In this case, all required payments are replaced by one - the so-called consolidated tax, which, in turn, has many advantages. The main one is the elimination of taxation of property and other material assets that are subject to any movement within the consolidated group under consideration. An example of such an association might be the concern. Along with the merged companies, families of individuals can join the so-called consolidated groups. Thus, the payment of the relevant amounts is carried out only by one individual.

Obligations of the taxpayer

The second sign can be called the need to regularly make certain amounts of money in the treasury of the state. In addition, a separate point should be noted that taxes should be made from own income. This means that the funds belong to a particular individual or entity. The modern system of taxation allows you to make payments not to each person independently, but to provide carrying out of the above-described measures to the accounting department of the organization. In this case, the deduction of the required amounts is carried out directly from the income of the taxpayer. As a result, it is considered that payments to the budget are charged to the account of a particular person.

Classification

As stated earlier, taxpayers are individuals and legal entities. Nevertheless, at the present time there is a division according to other, no less important features. It follows from the above that a taxpayer can be either one person or their group. The next criterion can be considered the independence of legal entities. In this case, individual units, as well as their groups, can also act as taxpayers. It should be borne in mind that all rights and obligations of organizations, companies and other legal entities are regulated in the same way as the powers of physical persons.

Characteristic features

The next of these is the division by size. Thus, taxpayers are ordinary and small. For example, entrepreneurs can be divided into two groups: ordinary and individuals who have switched to a new, so-called simplified taxation system. In turn, the first category of legal entities may include large enterprises and small organizations. However, it should be borne in mind that the latter can only include companies registered in the territory of the state in question.