The tax is ... The meaning of the term, the types and role of taxes

We are constantly surrounded by taxes. We buy products, get a job and get the first salary, we get a car or a holiday plot - and we face these payments. According to the legislation of the Russian Federation, the tax is a mandatory payment. It is levied from legal entities and individuals in the form of alienation of the funds held for financial support of the activities of the state and (or) municipal entities.

Thus, already in the definition, the functions, role and form of these payments are laid. State institutions, salaries of state employees, health care, education, the army - all this requires funds from the budget, which is filled mostly with tax payments. So, whether we like it or not, we just have to give part of our earnings to the state.

The system of taxes in the Russian Federation is divided into 3 levels: federal, regional and local. The criterion for the nature of seizure also distinguishes between direct and indirect taxes. Direct tax is a payment that is directly related to the results of economic activity. Indirect as the basis take an added value on the goods, turnover or sales volume of products or services. These include VAT, customs duties, as well as tax on transactions with securities and excises.

Tax payments have the following functions:

• Regulating - is directed on regulation of economic processes and the decision of various problems of a tax policy of the state ;
• Fiscal - the main function, is to create a monetary fund, from which the state can draw funds for various needs;
• The social function is to redistribute funds in favor of the least protected segments of the population through subsidies;
• Control - is aimed at checking the effectiveness of economic entities, as well as the effectiveness of economic policy of the state.

To the taxpayer - to the person from whom payments are collected - it is necessary to remember special periods when certain direct taxes are payable. For some payments this is a year, for others it is a quarter. Payment of taxes is made on time, individual for each payment. Evasion of payment threatens with fines, penalties and more unpleasant consequences.

Tax is a powerful management tool
Economy. With its relatively small share of income, there is a strong stimulation of business activity, but
Revenues to the budget is relatively small. The high level of the load, as a rule, somewhat reduces the economic activity and becomes the soil for evading payments. In this case, the main thing for the state is to find a stable balance. This can also be done by applying special tax incentives: discounts, credits, credits, deferrals and other preferences.

In the eyes of the townsfolk, of course, the tax is a piece of their income, which the state takes away for no reason why and for what purposes. But, of course, this is not just a tribute, these funds in one form or another return to the economy and help it develop.