The concept of taxes. Distinctive features of taxes...

The concept of taxes. Distinctive features of taxes

In modern society, the content of taxes is multifaceted. Taxes are a legal, economic and financial category. Therefore, it is possible to meet various definitions of taxes in the modern United States encyclopedic, reference, scientific and educational literature. In the Big Economic Dictionary, a tax is defined as a mandatory payment levied by the state from individuals and legal entities. The universal encyclopedic dictionary gives a more detailed definition of taxes. Taxes are mandatory payments collected by the state (central and local authorities) from individuals and legal entities to state and local budgets. In the educational literature, in scientific articles, as a rule, the definition of the tax fixed in art. 8 NC. In accordance with United States tax law, tax means "a compulsory, individually free of charge payment, levied from organizations and individuals in the form of alienation of their funds on the right of ownership, economic management or operational management of funds in for the purpose of providing financial support for the activities of the state and (or) municipal entities. "

The economic nature of taxes is reflected in the unity of the specific features of this payment, which distinguish it from other types of financial payments. Taxes are characterized by the following distinctive (specific) features:

- Forcedness

- legislative (imperious) nature;

- the use of taxes on the performance of public functions of the state;

- is an individually gratuitous character.

Taxes are paid in compulsory order. This is different from charity, insurance payments of voluntary insurance and other financial payments. The compulsory nature of taxes is inseparably linked with their economic nature. In order for the state to be able to finance the production of public goods, the need for which can not be realized by all citizens, payment of taxes must be carried out forcibly. Taxes are essentially a compulsory payment of state expenses for the production of public goods.


Forced and voluntary payment are relative. On the one hand, voluntary donations can be supposedly voluntary. In form, they are voluntary, but in fact, for certain reasons, are of the nature of compulsory levies. For example, in the organization there is a campaign to raise funds to help the orphanage. Most employees of the organization make donations voluntarily. On the one hand, someone can make these donations not because of their spiritual motivations, but because donations do everything, public opinion demands it. On the other hand, compulsory fees can be paid voluntarily. Individuals, realizing the importance of public goods, can pay taxes without any coercion. They honestly declare all their incomes, even if they know that the receipt of some income can not be controlled, and they can be hidden without any risk of punishment. In general, it is noted that the growth of the general material well-being in the society, the increase of the general cultural level of the population contribute to the growth of the tax DISCIPLINE.

To understand the nature of the tax, it is essential that this compulsory payment is imperious, imperative. The tax is levied on state power. The tax is introduced and abolished by law. The procedure for calculating and paying taxes is also regulated by law. These taxes differ from such types of compulsory payments, such as repaying a loan and paying interest on it, racketeering, paying the blackmailer, picking up a band of robbers. These payments are compulsory. However, they are not taxes, but robbery in an open or veiled form.

A tax is a compulsory power payment, which is necessary for the state to perform public functions, to meet public needs. It is impossible to recognize tax as a tribute or an indemnity, although they are compulsory payments and are levied by state power. Their difference from taxes is that they are not used by the state to meet the social needs of the population of a conquered country. Taxes can not include compulsory payments, such as compulsory insurance contributions (payments) (for example, motor third party liability insurance, compulsory insurance against accidents, etc.). The compulsory nature of these payments is established by law, but they are used for strictly defined purposes, namely to cover the insured person's losses in the event of an insured event.

Taxes are levied on the basis of powerful (legislative) coercion and are directed to cover the expenses of the state, which are called upon to ensure the production of public goods. Thus, there is an exchange between the population, private business, on the one hand, and the state, on the other. Through taxes, the population and private business pay for the public goods they consume, and taxes are the price of acquiring public goods. However, this exchange (taxpayers pay taxes to the state, and in return receive public goods from it) does not correspond to the market principles of equivalent exchange, as is the case with the purchase of conventional goods and services. The state, charging taxes, does not undertake to provide services to an individual specific taxpayer in an amount equivalent to the taxes paid to them. The tax is individually free of charge.

In tax legislation, along with the concept of "tax" use the concept of collection & quot ;. In Art. 8 of the Tax Code defines the collection as follows. Under collection is understood a mandatory contribution, levied from organizations and individuals, payment of which is one of the conditions for making payments to payers of fees by state bodies, local governments, other authorized bodies and officials of legally significant actions , including granting certain rights or issuing permits (licenses).

Taxes and fees have both common and distinctive features. Common features include coercion, legislative character, income to the budget. Fees, like taxes, are established and abolished by law, their payment is mandatory. The collection, like the tax, is characterized by a lack of equivalence. It is not possible to determine the value of the service or the amount of the benefit received from the state when paying the fee. It is unlikely that a person will be able to assess their benefits (the value of the service received), for example, from registering a marriage, obtaining a passport or birth certificate of a child. The main difference between the fee and the tax is that the collection fee is always associated with the provision of a certain service by the state. Taxes are paid irrespective of what services the state provides, what is the cost of public goods provided by the state when performing its functions.


Currently, United States tax legislation establishes charges for the use of objects of wildlife and for the use of objects of aquatic biological resources. The state duty is also tax collection. Since 2005, the collection for the use of the names "Russia", "United States" has been canceled. and formed on this basis words and phrases. In the United States, there used to be such local fees as the collection for the maintenance of the police, the collection from the owners of dogs, etc.

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