Слайд 2What are taxes?
Tax - a compulsory payments levied by the state with
![What are taxes? Tax - a compulsory payments levied by the state](/_ipx/f_webp&q_80&fit_contain&s_1440x1080/imagesDir/jpg/1012843/slide-1.jpg)
citizens (individuals) and companies (legal entities) on the basis of specific legislation.
Слайд 3"Taxes for the one who pays them - a sign not of
!["Taxes for the one who pays them - a sign not of](/_ipx/f_webp&q_80&fit_contain&s_1440x1080/imagesDir/jpg/1012843/slide-2.jpg)
slavery, and freedom." A. Smith
Слайд 4Principles of taxation:
Generality
Stability
Obligation
Social justice
![Principles of taxation: Generality Stability Obligation Social justice](/_ipx/f_webp&q_80&fit_contain&s_1440x1080/imagesDir/jpg/1012843/slide-3.jpg)
Слайд 5Tax elements:
tax object
the subject of the tax
the tax rate
![Tax elements: tax object the subject of the tax the tax rate](/_ipx/f_webp&q_80&fit_contain&s_1440x1080/imagesDir/jpg/1012843/slide-4.jpg)
Слайд 6Types of taxes:
Direct Indirect
![Types of taxes: Direct Indirect](/_ipx/f_webp&q_80&fit_contain&s_1440x1080/imagesDir/jpg/1012843/slide-5.jpg)
Слайд 7The tax system of the Russian Federation
1 level: federal taxes
2 levels: regional
![The tax system of the Russian Federation 1 level: federal taxes 2](/_ipx/f_webp&q_80&fit_contain&s_1440x1080/imagesDir/jpg/1012843/slide-6.jpg)
taxes
3 levels: local taxes
Слайд 8Tax Types:
Proportional tax
Progressive tax
Regressive tax
![Tax Types: Proportional tax Progressive tax Regressive tax](/_ipx/f_webp&q_80&fit_contain&s_1440x1080/imagesDir/jpg/1012843/slide-7.jpg)
Слайд 9Taxes make up the largest portion of state revenues. It is because
![Taxes make up the largest portion of state revenues. It is because](/_ipx/f_webp&q_80&fit_contain&s_1440x1080/imagesDir/jpg/1012843/slide-8.jpg)
of taxes the state gets the money, which it can spend on such expenditure budget as pensions, scholarships, defense and others. Therefore, the role of taxes in the state economy is significant and it is interested in their collection.