Defining the essence of taxes, the main features of fiscal relations

Part 1 of Article 8 in accordance with Clause 1 of the Tax Code for tax means a mandatory, individual grant payments from companies and individuals in the form of the alienation of their right of ownership, economic management or control of funds for financial support of the state and (or) of the municipalities.
Tax - a mandatory fee payer in the budget and extrabudgetary funds in the amount specified by law and in a timely manner. It expresses the monetary relations developing in the state with legal and natural persons in connection with the redistribution of national income and the mobilization of financial resources in the budgetary and extra-budgetary funds of the state. Withdrawal of the state of society in favor of a certain portion of the gross domestic product in the form of mandatory contribution is the essence of taxes.
Contributions to implement the main participants of gross domestic product:
- Workers, their work creating tangible and intangible benefits and receive some income;
- Economic entities, the owners of capital.
Through tax contributions form the financial resources of the state, accumulated in its budget and extrabudgetary funds. The Economic Content of taxes is expressed, so the relationship of economic entities and citizens, on the one hand, and the state - on the other, over the formation of public finances.
Exist as such need to transfer surplus revenues to the socially necessary goals is one axiom that allows you to accept the tax ratio as the sine qua non of civilization.
Fiscal relations are formed at the stage of allocating the cost of the aggregate income.
Basic requirements for the system of fiscal relations:
1. Taxation is changing ownership.
2. Optimal taxation is based on a rental component (additional income from land, labor, capital).
3. The whole tax system should be determined with respect to the base. It should be built within the newly created value.
4. The entire amount of socialized through taxation of financial resources must be used solely for national purposes.
Taxation - a definite set of economic (financial) and institutional relationships that are emerging on the basis of an objective process of redistribution of mainly money form of value and represent a one-sided, bezekvivalentnoe, forced removal of the income Vlasna corporate and individual owners in the nation-wide use.
This definition reveals the root cause of the existence of tax relations - the need to redistribute some income to meet obschenats. needs.
Key findings:
• Taxes - compulsory for mostly cash payments established based on the realities of the economic basis, but strictly imperative.
• The tax is expressed universal coverage of income, citizen groups, activities, types of businesses, industries and territories.
• Taxes provide certainty (in terms of financial resources and time) proceeds of government revenue.
• Taxes are used to supplement the incomes of the budget, should not hinder the development of production on a new structural and technical basis.
• The tax laid by an organic combination and the relative balance of two functions, fiscal and regulatory.
Principles of Taxation:
1. In the redistribution can be activated only really created value
2. The ultimate goal of redistribution - the maximum possible satisfaction of social needs
3. Redistribution is subject to not only maintain but also improve the profitability of all spheres of economic
4. Redistribution is carried out in the interests of all participants in the reproduction of the strict conservation of parity between different forms of ownership and to create a competitive economic environment.
Taxes, as a special field of money distribution relations are inherent in general and specific symptoms. Common signs include those that are inherent in all financial-economic categories (in particular, taxes are monetary in nature, vrazhayut economic, distributional relations).
Specific tax characteristics include:
- Legislative and legal nature (ie, fiscal relations are regulated by legislative acts);
- Bezekvivalentnoe and unilateral movement cost;
- Change of ownership;
- Bound, certainty, fixity, durability and stability of the elements of the tax.

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