What VAT is a direct or indirect tax. An example of an indirect tax. tax code

19.10.2019

Direct taxes include a tax that is charged on the personal income of individuals, or personal income tax. As a rule, it is charged on the salary of a citizen, but can also be applied to other types of revenue that a person receives, for example, as a result of the sale of property or other transactions that have brought benefits.

Bid income tax for Russians - 13% if they have resident status, and 30% if they live mainly abroad. The legislation of the Russian Federation establishes a number of deductions for personal income tax, in particular, deductions provided to citizens who have purchased real estate at their own expense.

Business Income Tax

Direct taxes include the tax paid by enterprises as part of the general payments to the budget or DOS. As a rule, this fee is paid by large businesses, since small businesses and individual entrepreneurs most often seek to conduct business under the simplified tax system, UTII or another system that involves a reduction in the tax burden. This is understandable - the income tax rate in the Russian Federation is 20%. This is significantly more than with USN.

The tax rate on profits generated as a result of commercial activities is further subdivided into actually 2 types. The fact is that 2% of the collection in question should be transferred to the federal budget, 18% - to the regional one. Thus, the collection in question can be attributed to two levels at once - federal and regional.

In turn, the income tax rate within the simplified tax system for individual entrepreneurs can be 6% of the company's profit or 15% of the company's revenue. The payment obligation under consideration is calculated on the basis of the taxable base, which is determined as the difference between the taxpayer's revenue and expenses. It can be noted that individual entrepreneurs do not pay the tax in question. The relevant obligations under the legislation of the Russian Federation are imposed only on legal entities, as well as on branches of foreign structures that carry out commercial activities in the Russian Federation.

An important aspect of tax payment in question is the determination of the method by which the taxpayer allocates income and expenses to a particular period. There are two of them - cash and accrual. The first concept of tax calculation assumes that income should be taken into account at the time of the transaction, that is, after the conditions under the relevant contract are met. For example, a product is delivered or a service is provided. In turn, the essence of the cash method is in determining income after the client actually settles with the supplier by transferring financial resources to a checking account or by paying them in cash.

Considering Russian direct taxes, it will be useful to study the specifics, in particular, of property tax. There are two of those.

Property tax of citizens

Direct taxes include personal property tax. This fee is also federal. In the general case, it is calculated based on the value of the taxable base, which is expressed in cadastral value real estate owned by the taxpayer, as well as the area of the relevant object.

Until 2015, the corresponding indicator was calculated on the basis of the inventory value of the property. The legislation of the Russian Federation establishes a number of deductions in relation to the fee in question. Thus, the taxable base can be reduced by 10 sq. m, if we are talking about a room, 20 sq. m, if the corresponding preference is applied to an apartment, 50 sq. m, if the owner of the house uses the deduction.

Corporate property tax

Direct taxes include corporate property tax. Its nature is somewhat different from the corresponding levy for citizens. First of all, we note that this tax is regional, not federal. At the same time, the authorities in the constituent entities of the Russian Federation fix the rate on their own - within the limits that are fixed in the provisions of the Tax Code of the Russian Federation. Also, regional legislators have the right to establish a special procedure for determining the size of the tax base, benefits, as well as algorithms for their application by payers. The fee in question must be paid by organizations that own both movable and immovable assets. At the same time, the structure of the taxable base may include property that the company has transferred into temporary possession or trust management.

Who calculates property taxes?

The distinction between the property fees in question can also be made depending on who, in accordance with the law, is the subject of calculating these taxes. In this case, there is a practical example of tax classification according to one of the criteria we fixed at the beginning of the article.

The fact is that in the case of payments for individuals, the amounts for payment to the budget are presented by the structures of the Federal Tax Service. Having at their disposal data on the availability of certain types of real estate to citizens, they calculate property tax and send notifications of its payment by mail. Legal entities, in turn, must determine the amount of payment obligations on their own.

VAT

Let's study the specifics of one of the indirect taxes. These include value added tax and VAT. This fee is usually included, as we noted above, in the selling price of the goods. In fact, VAT is paid by the buyer, but from a legal point of view, the obligation to pay it to the budget is borne by the supplier. The VAT rate is 18% or 10% for certain business transactions. The legislation provides for the use of a number of deductions by VAT payers.

Summary

So, we have considered a number of examples of direct and indirect taxes established by the legislation of the Russian Federation. Main criterion the differences between them are the status of the actual payer and the one who should transfer the corresponding payments to the budget based on the requirements of the law. It will help us to visually fix the fundamental difference between direct and indirect taxes, the table below.

	Direct taxes	Indirect taxes
Who pays de jure	Taxpayer - legal entity, individual	Taxpayer
Who pays de facto	Taxpayer	Taxpayer's client, buyer - legal entity or individual
Examples of taxes	personal income tax, corporate income tax, property taxes	VAT, excises, customs duties

In some cases, the distinction between direct and indirect taxes is quite problematic. The fact is that a company may, in particular, not include VAT in the structure of the selling price of goods - in order to optimize taxation or to increase competitiveness in the market. In this case, the company will be a VAT payer both from a legal and factual point of view.

From the point of view of filling the budget of the Russian Federation, both direct and indirect taxes can be significant. Therefore, the state is constantly improving approaches to organizing the effective collection of both types of payments.

Direct taxes are levied on individuals and established companies. Legal and actual persons who are payers coincide in direct and indirect types payments. The recipient of taxable income acts as a citizen who undertakes to make periodic payments to the state treasury. This material will explore key concepts, features and varieties of such deductions.

Direct taxes: descriptive features and characteristics

This type of contribution is a variation in which the taxpayer is the entity that owns the object of taxation. For example, an enterprise has received a profit, during which it undertakes to pay a fee, or a person has real estate and pays taxes for this fact. It is clear that the first persons (in our case, an enterprise and a citizen) act as subjects of taxation. And their money or others material values- direct objects of taxation.

Thus, appropriate conclusions can be drawn. They are related to the fact that the withdrawal of direct taxes occurs from the income and property holdings of the taxpayer. The objects can be the size of the total income elements or property value. According to practical statistics, there are two fundamental groups into which direct tax liabilities can be divided.

First group

Group 1 - Fees paid from the income that a citizen acquires in fact. In this case, the actual type of income received by the taxpayer acts as the fundamental object of taxation.

Here you can easily include several groups of tax payments:

personal income tax;
tax on the profit received from the conducted activity;
payments for investment income lines.

Direct taxes include a tax that is paid on the amount received as an actual income stream.

Second group

Group 2 - Contributions made from prospective income streams. As the key factors of this group, it is possible to single out income that is potentially possible to receive by the taxpayer. Traditionally, this group includes property payments. At the same time, the fact that a tax payment is withdrawn from the income that is expected does not indicate the unequivocal receipt by the subject of this income. So for the average citizen, the withdrawal of this tax group often causes misunderstanding and indignation.

This list of payments can include several types of payment actions at once:

taxes paid for the fact of mining;
contributions made for real estate;
transport payments;
inheritance payments and donation payments;
land deductions and deductions.

From this we can conclude that direct taxes include numerous groups. An essential feature of this group is that on the part of the taxpayer there is constantly felt the fact of pressure related to varying degrees of severity. In connection with this causal factor, there is a direct desire to deviate from payment and find legislative "loopholes".

Bid transport tax for 2017 in Voronezh region, as an example

So, as a result, entrepreneurs artificially lower the parameters of profit, do not want to declare their own income, and hide the property they own. This leads to the conclusion that the share of the budget going to direct taxes is always lower than the figure going to indirect deductions.

Historical data

This type of taxes historical picture arose much earlier in comparison with indirect payments. Direct taxes are a mandatory fee, so they must be paid to the state treasury by absolutely every citizen of our country. As part of the classification of these fees, two fundamental types can also be distinguished - real and personal contributions. Establishment of direct tax payments occurs on revenues and property. The subject and the state have a direct relationship with each other. There is pressure from the side of the taxpayer, as already mentioned. Another key factor is the difficulty in calculating the detailed tax amount. Direct tax is the amount that is paid out of pocket and is calculated from the value of the proceeds.

An example of monthly tax payments in 2016

Differences between direct payments and indirect elements

According to the object parameters of taxation, it is possible to note the classification of taxes in several group areas:

deductions on income received;
fees for owning personal or commercial property;
contributions to certain types of activities.

Taking into account the fact that various principles are progressing and functioning in the tax mechanism for the occurrence of fees, the payment amounts themselves can be divided into two key varieties - direct and indirect taxes:

Direct taxes are a process in which a certain amount is withdrawn from income.. A similar operation can be carried out from the property value. These are not only direct taxes, but also contributions paid to specialized FSS, land and capital payments, deductions for the use of securities.
Indirect payments - the fact of carrying out a hidden withdrawal of income by including it in the cost of certain commodity items. This includes such parameters as VAT, excise items, customs duties, purchase and sale payments. Thus, this type of fees acts as a fundamental factor in pricing.

It is easy to see that absolutely each of these tax areas has its own advantages and disadvantages from the standpoint of the state and the payers themselves. After all, the first group is interested in maintaining the stability of the economic background, while the second group does not want to pay taxes "it is not clear why."

Advantages and disadvantages of different tax groups

We examined what a direct tax is and how it is directly calculated.

The key advantage of direct payments is that they contribute to relatively stable revenues to the state budget. In addition, they are quite effective, acting as a tool to purposefully influence the overall supply and demand. If we take into account the disadvantages that accompany these elements, they lie directly in their openness. Payers remarkably trace the share and amount of income, and if it "hit the pocket", then there are many attempts to avoid taxation by all convenient and acceptable ways.

As for indirect payments, they are open. Many people pay them and do not even know about it. The fact is that the commodity price rarely indicates the fact of which fees are included in it. For the state, this is a plus. Indeed, due to the indirect process of taxation, the cost of goods can be maintained at a level that is socially significant, while there is the possibility of limiting the consumption of harmful commodity items. A similar situation is observed with the prices of tobacco and alcoholic products. After all, not only taxes associated with the addition of value are assumed here, but also excises.

Tax with excise and VAT

There are many types of indirect taxes. For example, customs duties provide an increase in the influence of the state apparatus on national manufacturers of goods, there is an effect of import substitution. If we take into account the shortcomings, they consist in the fact that there is an increase in the uneven distribution of the tax burden. Of course, for the upper strata of the population, the inclusion of these amounts in the cost of goods is not as tangible as for the poor class. Therefore, goods for the poor are subject to low or no such burden, while products for the rich have increased costs. Another disadvantage of indirect payments is that they are all inflationary.

Key differences and examples

Taxes, as already mentioned, are distinguished by extensive classification possibilities. Based on the level of establishment, they can be considered federal, regional, local. Based on the categories that make payments, they are for individuals and commercial structures. According to the method of collection, these payments can be direct and indirect. The types of direct taxes are extensive and multifaceted, and they all have their pros and cons. Modern law does not establish the fact that taxes can be direct and indirect. Such a gradation occurred, most likely, on the grounds that the essence and characteristics of payers differ strikingly from each other.

A direct contribution implies the fact that it is calculated from income or the value of the property. Payment is made from own pocket. If we consider an analogue - an indirect tax - then it acts as a mark-up on the cost of goods and services paid by the end buyer.

Correlation between types of tax deductions

If we consider the assessment of the comparison of these amounts, in Russia it is significant not only from the standpoint of the selection of priority areas, but also within the framework of the chance to use foreign experience. After all, the state plans to introduce international developments into this business, and the process should be carried out taking into account the general economic situation, the adoption of the mentality of citizens, and also on the basis of differences in different levels. In order to form a stable and efficient model, it is necessary to achieve the determination of the optimal level between direct and indirect taxation of citizens. It's about about the structure of payments.

In addition, it is worth doing an assessment of the impact of these groups on the overall economic regime, and come to an optimal indicator. At present, in the Russian Federation, in modern realities, it is difficult to focus on modern models taxation, but the government is trying to take certain measures. In order for a full distribution of direct and indirect taxes to be carried out, it is worth making calculations in creating a certain balance, since certain taxes must be effective and thoughtful.

So, we have studied what direct taxes are and what amounts are not related to direct taxes. A competent approach to their formation and payment will make it possible for both parties - the state and payers - to feel comfortable.

A tax is a mandatory financial obligation payable to the state. The tax system is mainly divided into two broad categories direct tax and indirect tax consisting of different nature of taxation.

Basis for comparison	direct tax	indirect tax
Meaning	A direct tax is referred to as a tax levied on an individual's income and wealth and is paid directly to the government.	An indirect tax is referred to as a tax levied on a person who consumes goods and services and is paid indirectly to the government.
Overheads	A person who is taxed.	The burden of tax can be credited to another person.
Types	Wealth tax, income tax, property tax. Import and export duties.	Sales tax, VAT excise, customs duty.
Evasion	maybe	It is hardly possible, since it is included in the price of goods and services.
Inflation	A direct tax helps in lowering inflation.	Indirect taxes contribute to inflation.
Charged from	Individuals, sole proprietorship, company, firm	Consumers of goods and services.
Action	Progressive	Regressive

Definition of direct tax

A direct tax is imposed on a person's income and wealth, and paid directly to the government, the burden of such a tax cannot be shifted. The tax is progressive in nature, i.e. increases with income or wealth and vice versa. He imposes on the solvency of a person - the tax is levied on richer people. The tax is levied and collected either by the central government or local governments.

There are several types of direct taxes such as:

Income tax.
Wealth tax.
Property tax.
Import and export duties.

Definition of indirect tax

An indirect tax is referred to as a tax levied on a person consuming goods and services, paid indirectly to the government. The burden of the tax can easily be transferred to another person. The tax is regressive, increasing the demand for goods and services, and vice versa. It is imposed on every person, whether he is equally rich or poor. The administration of the tax is carried out either by the central government or by the administration of the region.

There are several types of indirect taxes:

Sales tax.
VAT (Value Added Tax).
Excise.
Customs duty.
Agricultural income tax.

What is the difference between direct taxes and indirect taxes

The tax paid by the person on whom it is levied is known as a direct tax. A tax that is paid indirectly by a taxpayer is an indirect tax. A direct tax is levied on a person's income and wealth, while an indirect tax is levied on a person consuming goods and services.
The main difference between direct and indirect tax is the burden of direct taxes, it cannot be transferred to another person, while the obligation of indirect taxes can be shifted.
Tax evasion is possible in the case of a direct tax if the proper imposition of a levy is not made, but in the case of an indirect tax, tax evasion is not possible, since the amount of tax is charged on goods and services.
Direct tax is levied on individuals, firms, organizations. On the other hand, an indirect tax is levied on the consumer of goods and services.
Direct tax is progressive, indirect tax is regressive.
A direct tax helps in lowering inflation, but an indirect tax sometimes helps in promoting inflation.

From an economic point of view

direct tax refers to any level of both imposed and collected from a particular group of people or organizations. An example of direct taxation is income tax.

Indirect taxes are collected from someone or any organization other than an individual or legal entity, which is usually responsible for taxes.

A sales tax, for example, would not be considered a direct tax because the money is collected from merchants, not consumers. In this economic context, the law may actually determine the person or persons from whom the tax will be collected, but has nothing to do with how the tax burden is distributed in the market. Who bears the economic burden of the tax itself will be determined by market forces and can be calculated by comparing the price of the good.

From a legal point of view

In a legal sense, the meaning of direct and indirect taxes changes:

direct tax only applies to property.
Indirect taxes superimposed on wide range rights, privileges and activities.

In this sense, a tax on the sale of property would be considered an indirect tax, and a tax on the property actually owed would be a direct tax.

Similarities

Paid to the state.
Penalty for non-payment.
Interest (penalty) on overdue payment.
Improper application can lead to tax evasion and penalties.

Direct and indirect taxes have their own advantages and disadvantages. If we are talking about direct taxes, they are fair, because they depend on the solvency of a person. A direct tax is economical because its cost of collection is less, but nevertheless it does not apply to all segments of society.

The effect of an indirect tax is easy to understand, since it is included in the cost of products and services, and along with this it has excellent coverage in every part of society. One of the main advantages of indirect tax is the high rate for harmful products compared to other commodities necessary for life.

Today we will talk about direct and indirect taxes. I will talk about what direct taxes are, what indirect taxes are, how they differ from each other, what types of both are, and I will also consider the most popular types of taxes related to both of these groups. I think that it is necessary to know not only those who lead or plan,

But absolutely every person, just for general development to understand where and for what he overpays, and what is deducted from him.

So, all existing taxes are divided into two large groups: direct and indirect taxes. The main criterion for such a division is the moment at which the tax is calculated and paid, as well as the relationship between the subject and the object of taxation. Let's look at each of these groups separately.

Direct taxes.

Direct taxes- These are taxes for which the taxpayer is the same entity that owns the object of taxation. For example, an enterprise (subject of taxation) received profit (object of taxation) and paid tax on it. Or a person (subject of taxation) owns real estate (object of taxation) and pays tax on it.

Direct taxes are levied:

From the income of the taxpayer, at the time of receipt of these incomes;
From the property of the taxpayer, at the time of its acquisition or every specified period.

The object of taxation for the collection of direct tax are:

The amount of the total or taxable income of the taxpayer;
The total or taxable value of the property.

Direct taxes, in turn, can also be divided into 2 large groups:

Group 1 . Taxes on actual income received. In this case, the object of taxation is the actual income received by the taxpayer. This includes taxes such as:

Personal income tax (income tax);
Corporate income tax;
Tax on investment income, etc.

Group 2 . Taxes on estimated (possible) income. In this group, the object of taxation is the income that the taxpayer can potentially receive from the use of certain assets, that is, this includes taxes on various property. Moreover, the fact of levying a tax on the estimated income does not mean that the subject will definitely receive this income, so the collection of this group of taxes often causes resentment. This includes the following types of taxes:

Mineral extraction tax;
Property tax;
Transport tax;
Land tax, etc.

The peculiarity of direct taxes is that the taxpayer here always directly feels some tax pressure of varying severity. For this reason, they most often try to evade paying direct taxes and find many “loopholes” for this: artificial underestimation of profits, non-declaration of income, concealment of property in property, underestimation of its value, etc. Therefore, the share of budget revenues attributable to direct taxes, as a rule, is less than the share attributable to indirect taxes.

Indirect taxes.

Indirect taxes- these are taxes that are paid by the taxpayer, but at the same time are shifted to another person, who, in turn, pays them to the taxpayer. For example, an enterprise (subject of taxation) sells goods (object of taxation) and pays VAT on it. But at the same time, the same VAT is included in the price of the goods that the buyer pays to the enterprise. That is, despite the fact that the tax was paid by the enterprise, it is indirectly transferred to its customers.

In fact, indirect taxes are a kind of premium on the cost of a product or service, which falls on the shoulders of the consumer.

Indirect taxes can be divided into 4 groups:

Group 1 . universal taxes. This includes surcharges that are included in the price of all goods and services (with perhaps a few exceptions). The most typical (and in many countries the only) example of a universal indirect tax is the value added tax (VAT). The same tax is traditionally the most problematic and controversial: various discussions and debates constantly arise around it.

Group 2 . individual taxes. This group includes indirect taxes, which are levied only on certain types goods or services. Examples of such taxes are:

excise duty;
Tax on the purchase of jewelry;
Tax on the sale or purchase of real estate, etc.

Group 3 . fiscal monopolies. This group of indirect taxes includes various payments paid by taxpayers for obtaining all kinds of permits, the issuance of which is monopolized by the state. Examples of such taxes:

Fee for issuing a license;
Fee for issuing permits;
Fees for paperwork, etc.

Group 4 . Customs duties. And a separate group of indirect taxes is made up of import and export customs duties, which are paid by exporters or importers of goods, and which are also actually included in the cost of production.

Indirect taxes in most cases are the main revenue-generating part of the state budget; as a rule, VAT and excises are in the lead among them. It is more difficult to avoid paying indirect taxes, so they go to the budget in a fuller amount than direct taxes.

However, in fact, it often happens that due to indirect taxes, the taxpayer loses part of his profit, despite the fact that the consumer compensates him for the amount of tax paid. For example, when the excise tax on a certain product increases, its price increases, due to which demand decreases. Therefore, the manufacturer or seller is forced to reduce their trade margin, thereby reducing profits. Thus, we can say that objectively, in a number of cases, indirect taxes turn into direct losses for the taxpayer.

Now you know what direct and indirect taxes are. I hope this information was useful to you.

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Taxes can be classified according to various criteria: depending on the level of establishment (federal, regional and local), categories of payers (individuals and organizations), purpose (general and special), etc. At the same time, one of the main groupings is the classification of taxes according to the method of collection. So, taxes and fees according to the method of collection are direct and indirect. What is the difference between direct taxes and indirect taxes?

The difference between direct taxes and indirect taxes

The current tax legislation does not establish that taxes are direct and indirect. Such a classification of taxes according to the method of collection rather stems from their nature and the characteristics of taxpayers and elements of taxation in relation to a particular tax.

Direct tax means that it is levied on the income or property of the taxpayer and paid by him at his own expense. Indirect tax is considered as the establishment of a surcharge on the price of goods and services, which is paid by the end buyer.

Direct tax and indirect: examples

Typical examples of direct taxes are income tax or, for example, personal income tax, as well as property tax.

The most obvious example of an indirect tax is VAT.

Types of taxes: direct and indirect

To determine which taxes are indirect and which are direct, we present a list of direct and indirect taxes established in the Russian Federation in the table.