Taxation

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Theoretical foundations of taxation. Taxation is the art of plucking a goose so as to get the maximum number of feathers with the minimum amount of squeaking. Taxation is a way of regulating income and sources of replenishment of public funds. Taxes as the price of government services. Factors that determine the price of government services. State costs. Demand and social factors. Diagram of tax principles. Saving. Object of taxation. Income (profit) of organizations. Wages and other income of individuals. Dividends, interest on securities. Ownership of property. Transfer of property. Possession, use and exploitation of natural resources. - Tax.ppt

Income taxes

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Taxes. The main source of funds for the state is taxes - mandatory payments to the state treasury. In all countries, part of the taxes is collected by the central government, and the other part by local authorities. Taxes are divided into direct and indirect. Direct taxes are taken from every citizen and every company operating in the country. Direct taxes. The most common type of direct taxes is personal income tax. Every citizen who receives income is required to pay the state a certain percentage of it in the form of tax. Tax rate. In addition to income, direct taxes are often imposed on the property of individuals and companies. - Taxes.ppt

Taxes and fees

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Taxes and taxation Tax system of the Russian Federation. Concept of tax and fee. Functions of taxes. Fiscal; Distribution; Stimulating; Test. Stimulating function of taxes. Basic principles of taxation by A. Smith. Theories of taxation. Principles of building the Russian tax system. Taxes are established by laws. The principle of universality of taxation. The principle of equal taxation. Principle of proportionality. Taxes and fees must have an economic justification. Taxes and fees should not prevent citizens from exercising their constitutional rights. The principle of convenient taxation. - Taxes and fees.ppt

Taxes and income

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Taxes. “We must share” (From the speech of former Minister of Economy A. Livshits). Functions of taxes. Questions and assignments. 1. When do you think taxes first appeared? 2. Which government bodies in our country determine the amount of tax assessments? Tax rate is the amount of tax charges per unit of object. Types of taxes. Examples: Income tax, property tax, etc. Examples: value added tax (VAT), excise taxes, sales tax. Elements of tax. 3. Estate and gift taxes are sometimes condemned as “unfair.” Do you agree with this point of view? - Taxes and income.ppt

Tax Policy

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Taxes and taxation. Tax authorities of the Russian Federation Tax policy of the Russian Federation. Topic No. 3 “Tax authorities and tax policy of the Russian Federation.” Ministry of Finance of the Russian Federation. 1. Tax authorities of the Russian Federation. Minister of Finance of the Russian Federation - Alexey Leonidovich Kudrin. - Develops proposals to improve tax policy and the tax system. The main functions of the Ministry of Finance in the field of taxes. - Outlines the necessary measures to stimulate taxation of business activities in the country. Federal Tax Service (FTS). The head of the Federal Tax Service is Mikhail Pavlovich Mokretsov. Main functions and powers of the Federal Tax Service. - Taxpayer accounting. - Tax Policy.ppt

The role of taxes in the state

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“Where do taxes go?” A difficult answer to a simple question. What are taxes? History of tax The role of tax in life 4. The future of taxes and taxation. What is a tax? For everything we consume, receive or use. The concept of "tax". In a modern civilized society, taxes are the main form of state income. Taxes have been known for a long time, since the dawn of human civilization. The role of tax in the life of the state. They pay taxes without much joy. The expenses of any government gradually increase throughout the year. One reason for rising costs is increased national security spending. - Taxes and government.ppt

Taxes and tax systems

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Taxes and tax systems. Forced fees. Functions of taxes. Tax system. French educator. The tax is proportional. The tax is progressive. The tax is regressive. Poll tax. Legend. Calculate the amount of tax fees. Performing laboratory work. Checking the calculation of the amount of tax fees. System. Which system is the most beneficial for the population? Which system is the fairest? Which system would you choose and why. Try to find objections. Citizens. Phenomenon. Pros. Personal income tax scale. Income tax scale in Russia. Progressive Tax Bill. - Taxes and tax systems.ppt

Taxes and their types

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Taxes. Types of taxes. “Nothing is inevitable in the world except death and taxes.” Benjamin Franklin. “There are no good taxes” Winston Churchill. The procedure for collecting taxes is determined by the Tax Code of the Russian Federation. 2) Indirect taxes - taxes on goods and services levied by establishing a surcharge on the price or tariff. Excise taxes Customs duties. Tax systems. Tax system. An ideal tax system: low tax rates; broad tax base; high degree of compliance with tax payment requirements. - Types of taxes 1.ppt

Tax classification

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Taxes. Types of taxes. “Nothing is inevitable in the world except death and taxes.” Benjamin Franklin. “There are no good taxes” Winston Churchill. Tax. Classification of taxes. Principles of taxation. Laffer curve. Taxes in the Republic of Kazakhstan. But the amounts of money received in this way are incomparable with tax revenues. Further. Back. By subject. By the nature of tax rates. According to the method of collection. Indirect. Direct. Forward. Individuals (individual citizens) For example: income tax, property tax. Legal entities (firms, organizations) For example: income tax. - Tax classification.ppt

Functions and classification of taxes

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Functions and classification of taxes. Concept of taxes. Tax collection. Characteristic features of tax as a payment. Functions of taxes. The essence of taxes. Distributive or social function. Disstimulating subfunction. Reproductive subfunction. Reasons for taxes. Regulatory function. Control function. Incentive function. Classification of taxes. Taxpayer. There are several principles for tax classification. Taxes from organizations. Direct taxes. Direct and indirect taxes. Sticky taxes. General taxes. Taxes that apply to production costs. - Functions and classification of taxes.pptx

Tax system of foreign countries

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Tax system of foreign countries. Tax system. UK tax system. Tax management system. Customs duties. Excise tax for gambling establishments. Personal non-taxable minimum for an individual. Progressive rate. Stamp duty and land tax. German tax system. Principles of taxation. Value added tax. Trade tax. Land tax. Japanese tax system. Japanese government budget. Signs of tax classification. Income tax. Local taxes. 5 most convenient tax systems. -

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Topic: Taxation in Russia Purpose: to introduce students to the basic concepts of the topic, to consider the principles of constructing the tax system of the Russian Federation, the classification of taxes

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Objectives: Fostering a sense of community between citizens and the state; Deepening, generalizing and systematizing knowledge on taxation, developing skills, comparison and analysis of economic mechanisms, the ability to draw conclusions; Development of cognitive interest in economic processes occurring in the state, memory, attentiveness, logical thinking.

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Taxes are the main source of funds for the state – mandatory payments to the state treasury

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Elements of the tax mechanism Subject of the tax Bearer of the tax Object of the tax Source of payment Unit of taxation Tax rate Tax benefits Tax-free minimum Method of paying the tax Tax agents Tax representatives

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Classification of taxes - direct and indirect (according to the nature of tax withdrawal); - federal, regional, local (by levels of government); - taxes from legal entities and individuals (by taxation subjects); - proportional, progressive and regressive (depending on what share of income a taxpayer with a high income pays); - according to the intended purpose of the tax (general, special).

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Off-budget funds: - Pension; - Social Insurance Fund; - Compulsory Health Insurance Fund; - Employment Fund.

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Modern types of taxes Direct Indirect Income On profit On property Excise taxes Duty Fees On profit

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Taxes are divided: - Direct taxes are taken from each citizen and each company operating in the country. - Indirect - taken only from those who perform a certain type of action, for example buying salt, exchanging currency or registering an enterprise.

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Direct taxes: personal income tax. Every citizen who receives income: salary, bonuses, fees, etc., is obliged to pay the state a certain percentage of it in the form of tax. This percentage is called the tax rate. If a person is engaged in entrepreneurial activity or has several sources of income, he is obliged to fill out an income declaration and submit it to the tax office, where they calculate what tax he must pay.

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Indirect taxes One of the most popular types of indirect taxes is excise taxes - surcharges received by the state on the price of certain goods (usually these are goods whose consumption is sustainable and easily controlled)

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In some countries, an indirect tax is levied on sales of any product. This could be a sales tax, which is a certain percentage of the price of the product, or the existing value added tax (VAT) in Russia.

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• The main source of funds for the state is taxes - mandatory payments to the state treasury.
• It also receives fines, duties for the import into or export of certain goods into the country, fees for a license to engage in business activities, state fees for obtaining a driver’s license and other one-time payments.
• But the amounts of money received in this way are incomparable with tax revenues.

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• In all countries, part of the taxes is collected by the central government, and the other part by local authorities.

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• Taxes are divided into direct and indirect.
• Direct taxes are taken from every citizen and every company operating in the country.
• Indirect - taken only from those who perform a certain type of action, for example buying salt, exchanging currency or registering an enterprise.

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Direct taxes!!!

• The most common type of direct taxes is personal income tax.
• Every citizen who receives income: salary, bonuses, fees, etc., is obliged to pay the state a certain percentage of it in the form of tax. This percentage is called the tax rate.
• If a person is engaged in entrepreneurial activity or has several sources of income, he is obliged to fill out an income declaration and submit it to the tax office, where they calculate what tax he must pay.

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• In addition to income, direct taxes are often imposed on the property of individuals and companies. Thus, in many countries there is a fairly high inheritance tax.

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Indirect taxes!!!

• One of the most popular types of indirect taxes is excise taxes - surcharges received by the state on the price of certain goods (usually these are goods whose consumption is sustainable and easily controlled)

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• In some countries, an indirect tax is levied on sales of any product. This could be a sales tax, which is a certain percentage of the price of the product, or the existing value added tax (VAT) in Russia.

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• Taxation can be proportional, progressive or regressive.
• With proportional taxation, the tax rate is the same for all income levels.
• With progressive taxation, the higher the income level, the higher the tax rate.
• Under regressive taxation, the more income one earns, the smaller percentage of one's income one pays.

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Off-budget funds!!!

• In addition to income tax, all citizens receiving income must pay the state a unified social tax.
• If a person gets sick, etc., the doctor writes him a bulletin. And he does not receive wages during his absence from work. In return, the state pays him temporary disability benefits.
• If a person loses his job, he may be paid unemployment benefits.

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• All these payments are made through contributions to a special off-budget fund: pension fund, social insurance fund, compulsory health insurance fund, employment fund.

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Topic: Taxes.

Prepared by: Filippova Irina Viktorovna Municipal Educational Institution Bolsheukovskaya Secondary School Omsk Region

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The main source of funds for the state is taxes - mandatory payments to the state treasury.

It also receives fines, duties for importing or exporting certain goods into the country, fees for a license to engage in business activities, state fees for obtaining a driver’s license and other one-time payments. But the amounts of money received in this way are incomparable with tax revenues.

Slide 3

In all countries, part of the taxes is collected by the central government, and the other part by local authorities.

Slide 4

Taxes are divided into direct and indirect.

Direct taxes are taken from every citizen and every company operating in the country. Indirect - taken only from those who perform a certain type of action, for example buying salt, exchanging currency or registering an enterprise.

Slide 5

Direct taxes!!!

The most common type of direct taxes is personal income tax. Every citizen who receives income: salary, bonuses, fees, etc., is obliged to pay the state a certain percentage of it in the form of tax. This percentage is called the tax rate. If a person is engaged in entrepreneurial activity or has several sources of income, he is obliged to fill out an income declaration and submit it to the tax office, where they calculate what tax he must pay.

Slide 6

In addition to income, direct taxes are often imposed on the property of individuals and companies. Thus, in many countries there is a fairly high inheritance tax.

Slide 7

Indirect taxes!!!

One of the most popular types of indirect taxes is excise taxes - surcharges received by the state on the price of certain goods (usually these are goods whose consumption is sustainable and easily controlled)

Slide 8

In some countries, an indirect tax is levied on sales of any product. This could be a sales tax, which is a certain percentage of the price of the product, or the existing value added tax (VAT) in Russia.

Slide 9

Taxation can be proportional, progressive or regressive.

With proportional taxation, the tax rate is the same for all income levels. With progressive taxation, the higher the income level, the higher the tax rate. Under regressive taxation, the more income one earns, the smaller percentage of one's income one pays.

Slide 10

Off-budget funds!!!

In addition to income tax, all citizens receiving income must pay the state a single social tax. If a person gets sick, etc., the doctor writes him a bulletin. And he does not receive wages during his absence from work. In return, the state pays him temporary disability benefits. If a person loses his job, he may be paid unemployment benefits.

Slide 11

All these payments are made through contributions to a special extra-budgetary fund: pension fund, social insurance fund, compulsory health insurance fund, employment fund.

Presentations about “Taxes and taxation”

Studying the essence of taxes, tax levies and other mandatory payments is greatly simplified by the possibility of free download presentations about taxes and taxation on our website. They also study the main principles of building tax systems, the functioning tax system of the Russian Federation, the organization of tax control, elements of taxation, state tax policy, the most important categories and concepts that are used in Russia. The subject of study of presentations about taxes is the relationship that establishes and collects taxes and other mandatory payments. A tax is a mandatory payment that goes to the budget on time and in amounts determined by law. A combination of different types of taxes forms the country's tax system. Tax is an economic category with its inherent functions. The economic essence of taxes is the monetary relations formed between the state and individuals and legal entities.

An important place is occupied by presentations about income tax - as one of the main taxes levied on legal entities, because the value of such an indicator as profit grows significantly in a market economy. The income tax system is used both in banks and in insurance organizations where they receive income from insurance activities. Today there are different forms of ownership, so economic competition creates the need to collect taxes on the value of property. That is why the corporate property tax was introduced for business entities that are owners of property on the territory of the state. Payments for natural resources play an important role in the tax system of our state: water fees, land taxes, forest income and others.

Presentations about the Russian tax system can be divided, like taxes, into direct and indirect. The establishment of direct taxes is carried out directly on the income received by the taxpayer; indirect taxes are introduced in the form of a surcharge on the price of goods and are paid by the consumer. In the case of direct taxation, monetary relations arise between the state and the taxpayer; in indirect taxation, the subject of the tax is the seller of the goods. Among the presentations about indirect taxes, there is a presentation about the value added tax, which withdraws to the budget part of the added value that is created at all levels of both production and circulation. It is defined as the difference between revenue and material costs attributed to the costs of production and circulation. Excise taxes are also indirect taxes; they are established by the state in the form of a percentage of the selling price of goods sold by the manufacturing enterprise.