Ramigia Prodimpex SRL

The role of tax

Classification of taxes

Tax Classification :

- Direct taxes

 1. Features direct taxes

 2. Profit Tax

 3. Tax on dividends

 4. Local taxes

 5. Tax on land

- Indirect taxes:

 1. Features of indirect taxes

 2.Value added tax

 3. Duty

 4. Duties

1. The role of tax

From an etymological notion tax is origin from Latin impozitum, which leads to a public obligation.

Defined, generally through its classical functions, the charge is a contribution required to provide public service obligations of the state and local activities.

As a category of financial history, whose appearance and use is linked to the existence and state money, which reflects the internal relations of the tax system, tax is a form of removal of part of income and / or wealth of individuals and legal to meet public needs.

Tax is a form of removal of part of income and / or assets of individuals and businesses to the state to cover public expenditure. This sampling is not necessarily on a non-refundable and non contraprestaţie directly from the state.

The tax has the following characteristics: - a binding sampling conducted on behalf of public authority, meaning that the payment is due the state imposed on all individuals and / or legal persons who derive income from legal sources or possess a certain kind of wealth that in accordance with the law due to tax - does not require a service or benefit directly and immediately from the authority, execution of public contraservicii state is for the entire human community, namely the general interest of society and not one or another, either separately - is a sample budget and the final grant.

Right to establish and levy returns only the state: the - throughout the country - and county - at the local political administrative entities, under the sovereignty of the state tax.

By establishing and levying of taxes by the state is made a major redeployment of gross domestic product. In this process is the role of taxes on financial, economic and social. In the financial plan, the tax is that it represents the main instrument or funds to purchase the cash resources necessary to cover state government expenditure. On the economic role of the tax is as a tool for training or stimulation of an activity. In the social role of the tax itself through the utility by the state as an instrument of redistribution of an important part of GDP

2. Classification of taxes

Given the diversity of forms that were dressed and they put the taxes in different states, they can be grouped by various criteria:

1. After shape that perception, there are taxes and taxes in kind in kind in bani.Impozitele characteristic orinduirilor past, the form of services or put cash in natura.Impozitele be met in frequently.

2. After subject to the imposition of taxes may be a group in taxes on wealth, income taxes and taxes on expenditure.

3. A very important theoretical and practical presents a grouping of taxes in direct and indirect.

Direct taxes are levied directly on individuals and legal entities, according to intention legislature must bear the tax burden of certain deadlines established on the basis of documents which the tax on persons, property, estate or income of every taxpayer and quotas set by indirect lege.Impozitele not be determined directly and Nominative taxpayers but asaza the sale of goods or rendering of services.

Concerns the existence of direct taxation of income or wealth, while indirect taxes aimed usefulness.

Depending on the criteria underlying their placement, direct taxes can gruupa in real and personal.

Direct taxes is characterized by the real that is set on objects with materials to take account of the circumstances of the subject impozitului.Aceste taxes and call it objective or product, because asaza Product obiectilui taxable.

Direct personal taxes, on the contrary, I realize, first of all, the person (subject to tax) in connection with its assets and income sauindiferent ele.De of taxes that is called personal and subjective.

Indirect taxes can be a group in the consumption tax, fiscal monopolies, customs duties and other taxes.

4. After scupul followed taxes clusters in taxes and financial taxes ordine.Primele to establish in order to achieve revenue for the state, the latter aiming at limiting the actions, reaching a character having revenues tel.

5. After frequency with which the taxes may be permanent, meaning attribution and perception has a certain regular and incidental-that is to establish and incaseaza once.

6. After institution which manages them, are met and stable taxes of local taxes, if the Member with the unitary, federal-question of the Member States of the federation and local.

M. Duverger distinguished heavy tax systems (lourds) which is characterized by sarcinimari, apasatoare and lightweight (legers), which is opposite the dintii.Pentru classify a tax system as press or easy, conservative or progressive, it is necessary to include in analysis of all direct taxes and indirect-perceived-in a country by all bodies empowered to do so, and that income distribution of the tax burden on social classes and blankets; correlation between the indicators characterizing the contribution of different categories of individuals and legal formation of budgetary revenues and their economic power, the correlation between tax burdens and government expenditure allocated to beneficiaries, the development of national economy, the internal and external policy of the government in power etc.O such analysis could provide elements for characterization of the tax system of a country and its evolution in time.