Слайд 2What are taxes?
Tax - a compulsory payments levied by the state with

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

slavery, and freedom." A. Smith
Слайд 4Principles of taxation:
Generality
Stability
Obligation
Social justice

Слайд 5Tax elements:
tax object
the subject of the tax
the tax rate

Слайд 6Types of taxes:
Direct Indirect

Слайд 7The tax system of the Russian Federation
1 level: federal taxes
2 levels: regional

taxes
3 levels: local taxes
Слайд 8Tax Types:
Proportional tax
Progressive tax
Regressive tax

Слайд 9Taxes make up the largest portion of state revenues. It is because

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.