Indirect taxes are taxes that are levied on the price of goods in the form of peculiar extra charges. In other words, we can say that indirect taxes These are taxes on services and goods that areare included in the price of services and goods, as well as tariffs. To the basic indirect taxes it is possible to carry - profit tax, customs duties, land tax, income tax from any legal entities and sales tax. In this way, indirect taxes are characterized by the fact that the fee goes from the one who receives the services or goods for which he pays.
Value added tax is the most basic indirect tax, and it is a form of withdrawal of the created value that is included in the cost of the service or goods. All indirect taxes can be divided into two types:
- Individual taxes levied on certain groups of services and goods, this may be excises for high-yield goods or for individual groups.
- universal taxes levied on all services and goods, exceptions are those goods and services that are socially significant.
The group of indirect taxes include customsduties. The most important feature of such taxes is that they shift all responsibility to the end user. And also such taxes are going well, because they are included in the composition of the price. Avoiding non-payment is very difficult. Therefore, in the federal tax legislation at the first places are exactly indirect taxes, namely VAT and excises.
Generally, depending on the source of payment of taxes, can consider direct and indirect taxes. Direct tax is determined when the sourcecan be formed from a direct taxpayer. And an indirect tax is formed when the source of payment is in the composition of very different payments from the nominal taxpayer, who, carrying out tax payments, does not bear any tax expenses. In this way, profit tax direct tax is also an exemption from cost orincome of property. Direct taxes include not only taxes on profits, but also contributions to the federal insurance fund, income taxes, property taxes, for example, home tax, land tax, capital gains tax. Even direct taxes include taxes on donation and inheritance, tax on transactions with various securities.
Direct and indirect taxes have their owndignity, and its shortcomings. In direct taxes, the most important advantage is that such taxes ensure stable and uninterrupted revenues to the state budget. Direct taxes are an effective means for purposefully influencing the factor and demand for income distribution, as well as ensuring stability. The shortcomings of direct taxes include openness. Each taxpayer sees very well the amount and share of the tax that is levied on them. There are cases when, with a large amount of income, many taxpayers are eager to hide their income. This is called tax evasion.
The main advantages of indirect taxes can beto attribute a hidden character, people may not even suspect that they are paying the tax. Due to the fact that there are indirect taxes, it is possible to maintain at a rational economic level the value of goods with a low (or very low) cost. And from the shortcomings of indirect taxes can be attributed to the fact that they can enhance the uneven nature of the distribution of the tax burden.
Thus, direct and indirect taxes can both improve the livelihoods of the population and the state, and worsen the perception of life.
