Fisk - fiscus, literally translated as "basket". That was the personal treasury of the emperor of Rome. Fisk has become a single financial center, which gathered all kinds of income and fees from the entire Roman Empire.
In Russia, under Peter I, they established the service of fiscal officials serving the interests of the treasury. It was their responsibility to monitor whether fraud and tax fraud were allowed. Thus, the fiscal is what belongs to the fiscal, serves the interests of the treasury.
Tax feature
The main source of revenue for the state treasury is taxes and fees, which perform the following functions:
- The control function exercises control over the activities of enterprises and citizens. Evaluates effectiveness tax policy and controls the income and expenses of citizens.
- Regulatory function governs social processes.
- The distribution function redistributes funds between categories of citizens according to state programs.
- The fiscal function is the main part of the tax system. Fiscal gathering is the formation of the state’s resources, the main purpose that fulfills the fiscal function.
Fiscal fee
A fiscal fee is a fee fully controlled by the Tax Code, regardless of the level and form of imposition of obligations. The list of fees is the same for everyone. It provides for fiscal burden rates. This type of policy is called closed.
Fiscal collection is a complex economic tool that has undergone significant changes in recent decades. This is due to the adaptation of tax policy to modern market conditions.
Taxes depending on the level of establishment
The main condition that delimits obligations to the treasury is a different level of establishment.
| Management level | Taxes |
| Federal |
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| Regional |
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| Local |
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The meaning of the word “fiscal collection” is clearly and precisely revealed by the following definition: it is a well-coordinated mechanism serving the interests of the treasury aimed at creating monetary funds in order to stabilize the economy.
