Types of taxes, the main elements of taxes. The concept of tax elements

A tax is a gratuitous individual compulsory payment, which is levied by compulsorily authorized state bodies at various levels. Withholding is made from citizens and legal entities to finance the activities of state or municipal entities. The collection of contributions to the budget is regulated by the Tax Code. A set of established taxes and fees, principles, methods and forms of their determination, amendment, cancellation, payment, control of receipts form the tax system of the country.

Impact on the economy

At the macroeconomic level, a reduction in the tax burden stimulates an increase in aggregate supply and demand. The less entities have to pay to the budget, the higher the income that farms have at their disposal. Due to this, aggregate consumption increases, which, in turn, leads to increased demand. In this regard, the state, if necessary, can conduct a stimulating policy. Within its framework, taxes are reduced in order to remove the country from the bottom of the cycle. Restraining policy, accordingly, involves raising taxes. This is necessary to prevent overheating of the economy. Enterprises perceive such a policy as additional costs. Therefore, they begin to reduce the supply of their products.

Components

The concept of tax elements is regulated by law. These are the constituent parts of budget allocations, through which the conditions for their application are determined. Some of them have essential meaning, some carry out optional functions. Further we will consider some types of taxes, elements of taxes.

General information

Each tax consists of certain elements. They are combined into three main groups. The main elements of the tax are such components, in the absence or uncertainty of which deductions to the budget are considered inapplicable. In accordance with these essential parts, the payer needs to make payments. The second category is considered optional (additional) tax elements. The Russian Federation in its legislation allows a number of conditions that may be provided specifically for some deduction or absent. The third category is specific components. They may relate to specific budget payments. For example, income tax can be levied by withholding at the source of income. This determines the specifics of the rules for applying such a payment.

Subject

The payer, subject and object are mandatory elements of tax. They are closely interconnected with each other. Without the existence of any of the components, there is no taxation. When considering the elements of taxes and fees, first of all, it is necessary to examine the persons who make payments. The legal status of an entity, as a rule, depends on whether it is an individual or organization, non-resident or resident.

An object

In a broad sense, they are called something in connection with which, in fact, a tax is levied. Withholding of funds cannot be carried out just like that. Any deduction to the budget is carried out in connection with something, for some reason, that is, if there is an object of taxation. In general, of course, you can establish a tax for any reason. History knows many such cases. So, for example, Peter 1 introduced a tax on his beard. He was a substantial amount at that time - 50 p. In England, a tax was imposed on the dead, the use of their emblems in everyday life.

The emperor of Ancient Rome Vespasian charged a fee for visiting public toilets. His son objected to this. Then the emperor handed the money to his nose and asked if he could smell. Since then, the catch phrase has gone: "Money doesn’t smell." Objects are legal facts with which the law connects the need to make payments. For example, there are elements of property tax. One of them is the law, by virtue of which the subject has material values. This may be ownership, ownership, use, operational management and so on.

Thing

It is a tangible expression of a mandatory payment. In some cases, determining the basic elements of a tax is quite simple. In particular, in the above example, the subject is the owner, the object is law, the subject is material values. It is more difficult to single out the elements of taxes of a personal and indirect nature. It is especially problematic to determine their subject. For example, consider the elements of income tax. The subject here is the person receiving the income, the subject is the income itself, the object is the person’s right to these funds. The same scheme can be made with respect to VAT. In this case, the item is directly added value, the item is the fact of the sale of works, products or services.

Scale

The legislator defines indicators for measuring the subject of deduction. The scale is formed through physical or cost parameters. For example, a tax measurement of such a subject of taxation as a residential building is made through its volume, area (non-residential and residential), the number of windows, entrance doors and stoves (or pipes on the roof), cost and other indicators. The scale share is expressed in units of taxation. So, in the example above, there will be a "volumetric scale" in which 1 m acts as a parameter³, "window measurement", in it, respectively, indicator - window and so on.

Base

This indicator is expressed as the number of taxation units. The tax base is a quantitative characteristic of the subject. It is expressed in units defined for a particular type of deductions. The tax base also called the basis of payment. This is because the deduction amount is calculated by applying a rate to it. Within the theory, the elements of tax are established in a certain sequence. As for the base, it relates primarily to the subject of taxation. These tax items may match. This phenomenon occurs in the calculation of deductions from income. When paying tax, the profit will simultaneously act both as an object and as a base.

Calculation Methods

The value of the base can be calculated in various ways:

1. Direct.
2. Indirect.
3. Conditional (presumptive).
4. By the method of "by analogy."
5. Lump sum.

The direct method is a calculation in accordance with actually existing and documented parameters. The “by analogy” method consists in measuring the base by comparing the subject of the tax with a similar one. For example, if it is not possible to determine the quality of the plot that the payer occupies, it is determined in accordance with the site bonus score of adjacent lands. An indirect method is to use indirect features. For example, when calculating income tax, the profit of the subject matters. It can be determined in accordance with its costs.

The conditional method involves the use of the estimated value in the calculation. For example, the amount of income can be established not at the cost of actual sales, but at the average market price. The lump-sum method consists in determining the base regardless of its real value. For example, the deduction of income tax can be carried out by individual entrepreneurs through the acquisition of a patent.In this case, the actual income from the activity is not taken into account. The tax is paid before the formation of its base, that is, until the moment of profit.

Rate

The establishment of tax elements is of practical importance and is strictly regulated by law. This is especially true of the rate of deductions to the budget. It represents the size of charges per unit base. As a result of this calculation, the actual payment amount is formed. Tax rates differ in the way they determine the amount of deduction:

1. Equal. In this case, the rates for all payers are the same. At equal rates, the property status of entities is not taken into account.
2. Solid (identical, absolute). In this case, for each unit of taxation a fixed amount of tax is established.
3. Interest (equity, ad valorem). In this case, the tax value is expressed in% of the base value.

Depending on the nature of the application, there are:

1. General rates. They are used with OSNO.
2. Reduced or increased rates. They express the regulatory influence of the state on a specific production sphere or are applied in accordance with the government’s perceptions of social justice. Higher rates may be introduced to generate more budget revenue.

According to the content, tariffs are distinguished:

1. Marginal - established by law.
2. Economic - defined as the ratio of deductions to income received.
3. Actual - the ratio of tax paid to the base.

This classification is used mainly in the economic analysis of the state of taxation in the state and the formation of the burden for payers.

Period

It should be understood as a time period, at the end of which the base and amount of the obligatory payment are determined. For most existing taxes, this period is a calendar year. For certain types of deductions, reduced terms may be provided. For example, the VAT tax period is considered 1 month. There is another temporary category. It is called the reporting period. Upon its completion, advance payments are deducted. For example, corporate income tax is paid on a monthly basis. The reporting period is in this case a month. The tax period will be the year.

Calculation and payment procedure

These tax elements are regulated by law. Calculation procedure is a set of specific actions of a person to calculate the amount to be paid to the budget. In practice, the following stages exist:

1. Keeping records of the object of taxation.
2. Base calculation.
3. Determination of the rate to be used in the calculations.
4. The application of benefits.
5. Final tax calculation.

Payment procedure - these are the rules established in the Tax Code. In accordance with them, the subject of payment is transferred from the subject to the state. If the tax is cash, then payment is made by the corresponding amount. If the deduction should be made in kind, then the entity transfers to the state the relevant material values ​​(products). The payment procedure includes the methods, forms and timing of the transition of the item.

Deduction methods

These, depending on the subject responsible for the fulfillment of the obligation imposed on him by the law, include:

1. Independent transfer of the subject of tax by the payer to the state.
2. Forced withdrawal. The subject of payment is seized by the state through its authorized bodies or tax agents.

Self-payment can, in turn, be made:

1. Filing a declaration. This document indicates the tax elements available to the entity.The declaration acts as an official statement by the payer that he has a taxable item, the amount of the base, the amount of payment determined according to the relevant calculations for a specific period.
2. Based on the notice.
3. Self-calculation and making a mandatory payment.
4. Acquisition of a patent.

The main compulsory methods of paying taxes are:

1. Withholding the amount of deductions at the source of income. In this case, the calculation of the amount of tax is carried out by the entity paying the profit to the payer, taking from it deductions to the budget. Such a person, for example, may be an enterprise in which a citizen works and receives a salary.
2. Forced collection of amounts from entities evading repayment of obligations to the budget. Payment is made in cash or by bank transfer.

The time periods in which payers must make contributions to the budget are determined by law. They can be set depending on the specific type of tax and how it is paid.

Other categories

So-called benefits are established as additional elements of taxes. They represent the release of an economic entity from the burden of taxation or a reduction in load in comparison with the usual regime. Tax incentives are provided as a method of economic regulation or for social purposes. The funds that are used to pay mandatory contributions to the budget are called the source. The latter is quite rarely distinguished by law as an independent tax element.