The main source of funds for the state - taxes - compulsory payments to the state treasury. There also received fines, fees for the importation or exportation of certain goods from it, the license fee for the right to engage in entrepreneurial activity, state duty for obtaining a driver's license and other one-off payments. But thus obtained sums are not comparable with the tax revenues.
PART OF THE TAXES COLLECTED IN ALL COUNTRIES, THE CENTRAL GOVERNMENT, AND THE OTHER PART - LOCAL AUTHORITIES.
Taxes are divided into direct and indirect. Direct taxes are taken from every citizen and every company operating in the country. Indirect - are taken only from those who commit certain kinds of actions, such as the purchase of salt, exchange or registration of the company.
The most common form of direct taxes - income tax on citizens. Every citizen who receives income: salary, bonuses, fees, and so on. D., - The government is obliged to pay a certain percentage of them in the form of tax. This percentage is called the tax rate. If a person engaged in business or have multiple sources of income, he must complete a declaration of income and submit it to the tax office, which is calculated what tax he has to pay.
Besides income, direct taxes are often levied if the property of private persons and companies. So, in many countries there is a fairly high tax on inheritance.
One of the most popular types of indirect tax is the excise tax - to get state allowances to the price of certain commodities. (Usually goods whose consumption is stable and easily controlled)
In some countries, taken an indirect tax on sales of any product. This could be a sales tax, a certain percentage of the price of the goods, or existing in the Russian value added tax (VAT).
Taxation may be proportional, progressive or regressive. With proportional taxation tax rate for all income levels the same. When a progressive tax rate of the tax is the greater, the higher the level of income. When regressive taxation, the higher the income, the lower percentage of their income, he pays.
In addition to income taxes, all citizens receiving income required to pay the state a single social tax. If a person is sick, and so on. N., A doctor writes his newsletter. And it is a time of absence from work without pay. In return, the state pays his temporary disability benefits. If a person has lost his job, he can pay for unemployment benefits.
All these payments just made due contributions to the special budget fund: Pension Fund, Social Insurance Fund, Health Insurance Fund, Employment Fund.