Contents of the basic concepts used in the US Tax...

Chapter 6. Contents of the basic concepts used in the RF Tax Code

6.1. Taxes and fees

6.1.1. Taxes

In accordance with paragraph 1 of Art. 8 US pcs under tax is understood as "compulsory, individually gratuitous payment, levied from organizations and individuals in the form of alienation belonging to them on the right of ownership, economic management or operational management of funds for the purpose of providing financial support to the activities of the state and (or) municipalities ". The above definition allows us to formulate the main features of the tax, it indicates the compulsory and individual gratuitousness of payment, takes into account its form (monetary) and indicates the purpose of its collection.

A tax is a payment, ie. an obligation executed in cash by paying cash or by transferring non-cash funds.

Indication that the tax is a payment charged to organizations and individuals means that the duty to pay a tax of a certain kind may be imposed: 1) on organizations, 2) individuals, 3) at the same time to organizations and individuals. The definition does not provide for imposing an obligation to pay any tax on the association of organizations (association of enterprises and organizations), the association of individuals (association, trade union, community, family), part of the organization (division, branch).

This payment is mandatory, ie. it is subject to entering at the will of the state power, regardless of the will of the taxpayer and the views of the taxpayer. The norms of civil law are not applied to tax relations, since tax relations are not based on equality of parties.

This payment is individually free of charge, ie. a tax liability (obligation to pay) arises from a particular person (physical or legal) who is obligated to personally fulfill the corresponding tax liability and bears full responsibility for its failure to perform or improper performance, and the state or local authorities are not obliged to provide the taxpayer with no compensation or services in return for this payment. Individual gratuitousness of a tax payment means that a person, having paid a tax, can not claim an individually defined reciprocal grant of any rights, benefits or services. As a member of a society, a taxpayer can receive the character, services, property or other benefits from the funds collected during taxation, but such provision is not due to the payment of tax by a specific taxpayer.

A tax is a payment in the form of an alienation of cash. In other words, the legislator did not envisage levying taxes in any form other than monetary.

The alienated cash must belong to the taxpayer or on the property, or on the right of operational management, or on the right of economic management. The right of ownership, the right of economic management and the right of operational management are civil law institutions (see articles 209, 216, 294, 296 of the Civil Code of the United States1). For the purposes of taxation, they have the same meaning as in civil law (in accordance with clause 1 of Article 11 of the US Tax Code, the institutions, concepts and terms of civil, family and other branches of US law used in the US Tax Code are applied, in which they are used in these branches of legislation, unless otherwise stipulated by the Tax Code.)

Taxes are a payment charged for the purpose of providing financial support for the activities of the state and (or) municipal entities. Restriction of taxation objectives established by the legislator means that taxes should not include mandatory payments levied for other purposes (for example, with the objectives of maintaining any particular government agency).

Given in the US Tax Code, the legal definition of tax causes numerous objections from specialists. It can be noted, for example, that it does not allow us to distinguish between taxation and confiscation. To the confiscation, the definition given in Cl. 1, Art. 8 of the Tax Code. It is also difficult to distinguish between the tax and the fine for failure to fulfill tax obligations.

6.1.2. Collection

In accordance with and. 2 tbsp. 8 of the US Tax Code under collection is understood as "a mandatory contribution levied from organizations and individuals, payment of which is one of the conditions for committing fees to payers of fees by state bodies, local governments, other authorized bodies and officials legally significant actions, including granting certain rights or issuing permits (licenses). "

The legislator calls the collection contribution as opposed to a tax that is called a payment. This highlights the one-time nature of the collection. The legislator does not impose the obligation the money form of this contribution.

This fee is mandatory, ie. property relations associated with fees are based not on the equality of the parties, but on the imperious submission of one party (payer) to another (state). The necessity of making a fee is determined by the will of the state power regardless of the will of the potential payers of fees.

Payment collection is one of the terms of the commission for the payer of collection by state bodies, other authorized bodies, officials legally significant actions. The payment of the fee gives the payer the right to demand from the state bodies (local self-government bodies, other officials, officials) certain actions.

Government bodies should be understood as legislative (representative) bodies of the United States government, its subjects, federal and regional executive authorities, judicial authorities, and control and supervisory bodies of its subjects. The bodies of local self-government include both representative and executive bodies of municipalities.

Legally significant actions are understood as any actions of state bodies and their officials committed in the interests of payers of fees. Such actions include, for example, registration of an enterprise, registration of an individual as an individual entrepreneur, registration of vehicles, issuance of certain documents or items. A particular type of committing legally significant actions is the provision to the payer of the collection of a certain right, which may be issued by issuing a license. The list of activities for which it is necessary to have licenses is established by Federal Law No. 99-FZ of May 4, 2011, "On licensing of certain types of activities."

It should be noted that the legislator does not indicate the obligation to pay the fee at the expense of funds belonging to the payer of the levy on the basis of ownership, economic management or operational management. In other words, the legislator admits the possibility of paying a fee by third parties (the duty to pay tax must be paid by the taxpayers themselves).

Given in paragraph 2 of Art. 8 of the US Tax Code definition does not specify the purpose of collection. If the tax can be levied only for the purpose of providing financial support for the activities of the state and (or) municipal entities, other objectives may be pursued when levying taxes (for example, financial support for the activities of a particular state body).

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