Tax legal relations and their main features
Tax legal relations can be treated asinteraction of individuals and businesses with regard to the collection of tax and non-tax mandatory payments to the budget and non-budgetary funds. The main provisions, rights and obligations are fixed in the current legislation.
In this regard, we can identify the main features of the tax:
- Approval of specific types and amounts of tax payments is carried out only by authorized legislative bodies.
- All tax legal relations are characterized by a non-refundable and free basis.
- The requirements for payment of the selected payments are mandatory for regular performance by all categories of citizens.
- Monetary form of collecting taxes.
- Equal responsibility and proportionality.
It is not a secret for anyone that the state rendersmaterial support to the main branches of the national economy, which are of paramount importance for society. But for this it is necessary to form your own fund of money, the creation of which is provided by tax payments. The legislative framework in the field of taxation has been developed with a view to streamlining all compulsory payments and preventing abuse of authority in local self-government bodies.
In addition, tax relationships can beconsider one-sided, as economic entities and individual citizens independently transfer to the state a certain percentage of their incomes or possessions in the form of cash payments and non-cash transfers, without demanding anything in return. However, it is assumed that these funds provide support to socially unprotected categories of citizens. A legal entity can rely on assistance in the presence of temporary financial difficulties, which manifests itself in the form of subventions or subsidies.
Of course, the law provides forthe equality of individual subjects of the tax, that is, the same attitude of the state and a similar system for calculating tax payments. Do not forget about the proportionality, which assumes equal rates for the same type of enterprises.
Tax legal relations express the requirement toto the subject of these relations to make payment to the budget in the established size and form. Refusal or ignoring of the duty by the citizen of the country testifies not only about civil irresponsibility, but also about drawing to the state of a certain material damage. After all, if everyone considers it possible not to pay taxes, then the government will not have the means to maintain the state apparatus of government, maintain the country's military defense and implement the most important social and economic programs. In order to avoid such an unpleasant situation, the legislature establishes clear measures of responsibility.
As subjects of such relationships, one canallocate taxpayers, the tax service, central and commercial banks. Thanks to the latter organizations, funds are accumulated and distributed to specific managers. A tax object reflects the income or property from which the payment is charged. Often the name of the tax can be judged on its object, for example, value-added tax, profit tax, inheritance and so on.
Tax legal relations begin theirexistence since the accumulation of funds, that is, the formation of the revenue side of the country's main financial plan. Then payments from all authorities are formed on a separate account in the national bank of the country. Then relations arise between budgets of different levels by allocating financial resources to different budgets, which in turn send them to the direct managers of the funds.