Taxes
Taxes are the lifeblood that supplies public coffers of governments and states the old revenue and cultural development projects funded by the effects linger even now.
Tax of the most important state resources for economic reforms and improve the level of growth of public treasury and finance.
The importance of taxes comes from being the basis for the development of communities and working to redistribute wealth and income between segments of society and benefit from various individuals through services and development projects, imposed the tax in the various countries of the world and different ways and mechanisms and rates of collection from one state to another.
Tax Definition
Hajj is mandatory cash determined by the state and the taxpayer paid free of charge to the state can achieve the goals of the community and to cover various public burdens. As formulated based on determining its container and extracting value in a table or condition.
Another definition of tax is the amount of money required to pay for the individual at no cost to the state can implement the important things to H.oha take a sum of money from members of the community to achieve the public interest, be through a power Aovernmah.waldharabh branches of accounting and be based on the principle of tax law.
Tax Characteristics
1. Tax paid in cash and not in kind: where the repayment Yalaana that prevailed in the past is no longer consistent with the development of concepts for the time being, it is the most important disadvantages of rising costs both in terms of collection, transport, conservation or other, in addition to the state's inability to cover public spending in kind, which led to the consolidation of the monetary concept of tax.
2. Tax-governmental ordinance: require the government to include the obligatory taxes imposed is that the proceeds of or on behalf of individuals and public bodies to the state treasury.
3. Tax algebraic: that mandatory tax does not need advice to individuals or to obtain consent when imposed, and that they have no right to object to them in addition to punish Yalmthrbin them.
4. The final tax: ie, it is non-refundable and are not entitled to claim them, they do not pay a final rose her.
5. Tax unrequited: the sense that the individual pays tax as a members of the community and that it contributes to the general burden of the state and not to obtain benefits or services in return.
Tax types
• land tax: impose on the ground and is calculated on the basis of value and what is not from the premises.
• Gains Tax: levied on profits paid to the company and the shareholders.
• Tax per head: be imposed on all citizens equally.
• Inheritance Tax: be inherited money.
• customs tax: levied on goods when imported and exported.
• Personal tax: the thing for taking into account the family and personal and professional, and does not depend only on the size of his fortune funded circumstances.
• Income Tax: levied on per capita income and capital invested.
• tax return on capital: the profits arising from the sale of the property.
• Tax-kind: and is dependent on the size of the wealth of the taxpayer only without taking any other considerations.
• indirect taxes: are imposed and, indirectly, to the use of wealth, not its presence.
• VAT: imposing on the stages of production of goods or services, and determine the value they add to the company's cost of raw materials and services.
• Direct tax: and imposed directly on wealth (income or capital)
• Multiple tax: where the state relies on multiple and different types of taxes that govern Almkovlon.
• Sales Tax: be when selling goods or providing a service, and is calculated by a certain percentage of the sales price.
• Property Tax: Takhadd owners of land and buildings and other taxable property
• The only tax: the sense that the taxes imposed by the state on one tax only major tax or next to a number of little importance taxes, which are limited.
Principles of taxation
Tax principles are divided boil three sections:
1) Productivity:
The main reason for taxes is to save money and the revenue used by the state to pay when Alinvqat.hat believes revenue tax system, so it meets the principle of productivity. If the regime in power to secure revenue fails, they resort to loans and debt to cover its expenses. The so-called deficit.
2) Justice:
You must be a fair tax payers out. There are two types of horizontal and vertical equity.
Horizontal justice to the people in charge to pay Aldharah and get equal access to pay the same tax type.
Alrosahon individuals justice richer and richer should pay higher taxes than the poor. This is called the curriculum ability to pay principle.
3) Flexibility:
That the tax system must be flexible to meet the financial Almtaattlebatt government and under the flexible system, where maintaining the stability of the national economy.
Taxes to rise in times of economic growth, and is working to reduce the rapid increase in prices (inflation); the decrease of funds among consumers to spend when taxes rise, because spending raise prices.
Taxes go down during the economic recession; where money is available and larger amounts to be paid to consumers and lead to economic recovery.
Summary
The tax term hated citizen in every country in the world, however, accustomed to individuals paid in developed country, where even all in front of the Constitution in rights and duties, where he pays everyone without distinction taxes, and tax evasion is a crime of crimes punishable by law, the tax will change people's positive for the better, to improve and progress and to maintain their jobs and know the value of their salaries after tax, including discount, and lead to change consumer behavior for the better.
The tax is also essential element that comes income to the public coffers in the states, it's also funded the development and cultural projects that provide service to the same state and communities, and that the tax is one of the most important resources of the state and come before the bounties of the state government and its profitability and be in order to reform the state's economy and thus improve the situation the state and the growth of the public treasury and finance, and the importance of taxes significantly associated with the development of societies as it aims and working on the distribution of wealth and income among different segments of society as it benefits the people all of whom, through the provision of services and development projects, and that the tax is one of the one of the conditions set by the countries of the world, but they vary from state to state in the collection mechanism and rate of each country.
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