What is tax? An explanation is given in the Tax Code of the Russian Federation, which determines that this payment is mandatory and is levied on individuals and legal entities for financial support of state activities, as well as the functioning of municipalities. Tax applies to gratuitous payments.
Entrepreneurs and ordinary citizens, when answering the question of what the tax is, note that this fee causes significant damage to the economy budget. The state is taking measures to explain to citizens that taxes are a kind of payment for the achievement of civilization in society (this is the meaning that inscribes the
facade of the building of the US Internal Revenue Service). Thanks to tax revenues, the company can deal with
market failures, as well as finance those areas of activity in which modern business does not seek to invest its own capital due to the long payback period. Another area of tax revenue to the budget is the financing of
public goods.Briefly formulating what a tax is, it is unilaterally accepted by the state, in the person of the relevant state body, as a mandatory payment to the country's treasury, carried out in the approved amounts and having a stable and nonequivalent nature.
The state, in the person of the tax service, has the right to demand full payment of taxes from citizens. In the event of improper execution or complete non-execution, the tax authority has the right to apply measures such as the forced collection of outstanding amounts in accordance with applicable law.
Finding out what a tax is, it is necessary to turn to such concepts as the "tax base", "tax rate", "object of taxation" and "tax period". So, the object means property or actions in connection with which the payer may have obligations.
The tax base is the value or physical characteristic of the object on which the tax should be charged. The definition of the base is established by the Tax Code. Rate - the value of the calculated liability payable to the budget, per unit of object or tax base. This term is set in percentage terms.
The tax period is the time period that is set for certain
types of taxes and other obligatory budget payments, at the end of which a direct determination of the object and base of taxation, and the calculation of tax amounts that are payable to budgets of various levels.
Since property owned by the payer can be taken as an object of taxation, the tax for the purchase of an apartment must also be paid to the budget within the framework of the current legislation. Moreover, the specified payment goes to the local budget and is rather strictly controlled by the tax authorities.