Direct tax - tax levied on individuals and legal entities on income and property .
With regard to direct tax, the legal (taxpayer) and the actual taxpayers ( tax agent ) are the same.
The actual payer is the recipient of taxable income, the owner of taxable property.
Content
- 1 History
- 2 See also
- 3 notes
- 4 References
History
Direct taxes represent historically the earliest form of taxation. Direct taxes are mandatory, and every citizen must pay them.
Direct taxes are divided into:
- real taxes;
- personal taxes.
Direct taxes include:
- income tax ;
- corporate income tax (corporations, organizations, etc.);
- inheritance and gift tax ;
- property tax ;
- mineral extraction tax ;
- etc.
Direct taxes are set directly on income and property. There is a direct connection between the subject and the state: the taxpayer immediately feels tax oppression. A distinctive feature of this tax is its relatively complex calculation of its amount.
Direct taxes - income tax; property tax; individual income tax. Income tax - tax is paid on the profit received by the taxpayer. Corporate property tax - movable, immovable property, which is recorded on the balance sheet as fixed assets, is taxed.
The object of the direct tax is the income (wages, profits, interest, rent, etc.) and the value of the property (land, house, securities, etc.) of the taxpayer, who also acts as the collector and the ultimate tax payer.
See also
- Tax
- To file
- Indirect tax
Notes
Links
approximate table