The concept of "tax" is quite multifaceted. From the point of view of philosophy, tax is a socially necessary phenomenon, thanks to which a social balance is achieved between state, corporate and personal interests, due to which social progress is ensured. The tax has long been considered a voluntary donation of funds for the sake of helping another person and creating a public good.
Instructions
Step 1
Remember that, in essence, a tax is an economic and legal category. On the one hand, it is a part of the profit or income received by the owner and expressed in monetary form, which is paid in favor of the state and redistributed in the interests of society. This is the fiscal and social nature of the tax. On the other hand, through the tax, special public-law relations are formed between the state, its subjects, local authorities and taxpayers. In this case, the tax is an instrument of economic and interbudgetary regulation.
Step 2
Tax is an element of tax law, one of the key categories of the tax system, which has a legal basis. The procedure for paying taxes, control over their collection, responsibility, protection of the interests of subjects of tax relations - all this is implemented through legal legal forms and procedures. Thus, the nature of taxes has a dual origin and affects several industries: economics, accounting and law.
Step 3
The tax is characterized by some features that distinguish it from other economic and legal categories. The main defining feature of a tax is its legality. It assumes that the levied payment is included in the system of taxes established by the state at the legislative level. The second sign of the tax is the one-sided nature of its establishment. The state approves the system of taxes, while providing that citizens and organizations agree to pay them. The third sign of taxes is the obligation and individual certainty of the amounts paid by payers to the budget in the form of cash receipts.
Step 4
The financial goal of levying a tax is to ensure the totality of government spending. The main items of expenditure cannot depend on a particular source. The task of tax relations is to find funds to cover general expenses and to fairly distribute the necessary payment obligations.
