2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16
Perhaps it is undeniable that tax revenues make up a large part of the country's budget and are extremely important for the normal functioning of the state. We know about personal income tax, which the employer transfers to the state, as well as about insurance premiums, which he also deals with. But in addition to these payments, there are also indirect taxes invisible to most. This is true - making various purchases, using tobacco and alcohol products, as well as refueling a gas tank, we are faced with the fact that part of the money that we give to the seller will go to the state.
Unfortunately, it is impossible not to pay them. Indirect taxes are a surcharge on the price of goods or services, so that in fact the payer is the end consumer, and all intermediaries between him and the producer compensate for the costs at the expense of each other. This type of payment differs from direct taxes in the form of taxation - you do not need to fill out a declaration, it is not the income or property of the payer that is taxed, but only the amounts that he pays for the consumption of certain goods and services.
Fortunately, types of indirect taxesare not numerous: they traditionally include VAT, excises and customs duties. All of these payments are apparently included in the price at which they are willing to sell the product to the end customer by the manufacturer, exporter and retailer. And if excises and customs duties can be avoided by not buying cigarettes, alcohol, gasoline and imported products, then it is almost impossible to avoid VAT. In Russia, there are currently 3 rates: 18% - basic, 10% - for a number of goods and 0% - for exporters transporting goods abroad.
Indirect taxes are paid automatically, that is, end consumers do not need to report in any way. But organizations and entrepreneurs collect reports every month or every quarter and pay the amount of VAT to the state, which they compensate at the expense of their customers.
Even more interesting is the situation with excises - fees applicable to certain categories of goods. Such products - tobacco and alcohol products, as well as gasoline - are subject to double taxation, since the value of the excise tax is included in the tax base, on the basis of which VAT is charged.
It might seem that indirect taxes are a necessary evil. They exist in 137 countries of the world. But in fact, they have their own important functions. First, they have high fiscal qualities. At the expense of these funds, the state annually implements a huge number of various projects and in general can normally perform its functions, they cover most of the costs. In-secondly, with the help of them it is possible to regulate the demand for certain goods, as already noted, they are invisible to consumers. And although they have a number of disadvantages, such as uneven taxation, they do not affect the savings of the population, do not reduce their income.
We are all forced to buy certain goods, products and medicines, pay for some services. We can say that in this case, indirect taxes are the price of consumption and simply an integral part of life in society.
Recommended:
Taxes, their types and functions. Federal, state and local taxes
The question of taxes is always considered quite acute. Citizens do not understand why they need to pay various fees and why the state regularly raises them. Moreover, not everyone knows what types of taxes exist in Russia. Let's try to fill in these gaps in knowledge and discuss taxes, their types and functions. This will allow you to understand for what purpose you need to pay various and fees
Taxes in the USSR: the tax system, interest rates, unusual taxes and the total amount of taxation
Taxes are mandatory payments that the state collects from individuals and legal entities. They have been around for a long time. Taxes began to be paid from the period of the emergence of the state and the division of society into classes. How are the funds received used? They are used to finance government spending
Taxes in Norway: types of taxes and fees, percentage of deductions
Many have probably heard that in Norway the standard of living is high, as well as salaries in the most common areas of activity, not to mention highly qualified specialists. It is not surprising that so many people want to move to this cold, but prosperous country. Is it worth it to go there in search of a better life? First you need to find out what taxes exist in Norway and for what purposes they are levied
Indirect taxes: types, payment, declaration
Taxation is divided into direct and indirect. The latter has a fractional structure. Indirect taxation provides for a large number of articles. The fractional structure is justified in a practical and economic sense. Indirect taxes are often used by the state to replenish the treasury. At the same time, the taxation structure makes it possible to avoid sharp jumps in prices for services, goods, certain types of work, etc
What taxes are indirect taxes?
If there is a state, then there are taxes. These forced payments in favor of the country's budget have long become an integral part of the life of people and companies. Many citizens, however, have a poor understanding of what taxes and how they pay. Probably everyone knows about personal income tax and income tax. But there are other indirect fees that are also important to be aware of. In this article, we will consider which taxes are indirect and what is their distinguishing feature
