It should be
noted that taxation is focused on the national economic interests, regardless
of the state and their level of development. Tax is an economic category,
because the monetary relations, which is formed on the one hand and the state
on the other hand the physical and legal persons in carrying out a specific
objective and purpose of governmental financial resources at the disposal. The
tax is the State of its obligation to carry out the most important form of
economic –his means of economic activity resulting from the profit tax is thus
part of population, as economic categories reflect the actual relationships
that are related to the overall social product and national income of the
seizure. Tax as an economic category, as revenue, profit, price, etc. In
addition, a tax on financial categories. Through the mobilization of the
product and its use of the state budget expenditures for the financial system
of relations. Taxes are characterized by the general properties that are common
to financial relations, but it comes with its own distinctive signs. State
credit, government spending and other financial categories of taxes, like the
objective and the content of the carrier is based on various forms of
ownership. At the same time taxes are in legal category. One of its rating
imperativeness and legality of her as a normal basis. As a legal category, tax
laws reflect legally formalized relations between the state and the taxpayer,
the tax because the legal norms that its introduction, change, cancel and pay
only means of law. Tax that is not paid on the basis of the law, its content is
not a tax. Thus, in essence tax is the state and the taxpayer is actually one
of the main forms of cooperation, which will ensure the functioning of the
financial
XVIII century
financial practices are derived from the interests and needs of the treasury.
This is entirely subordinate to the interests and needs of imposing taxes and
collection practices.
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