Copiute pt test 1 - Vostricov Denis

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1. Origins and historical development of taxes Taxes constitute an integral attribute of the state. Taxes became a necessary element of the socio-economic relations at the formation of the state.States used taxes in the form of natural charges and duties but with the development of commodity-monetary relations, taxes took a monetary form. Primary taxes were initially applied directly on wealth through land and individual taxes. Secondary taxes appeared later, initially in the form of internal customs charges, and with the development of commodity-monetary relations, in the form of excises, which were paid by all the free individuals. In Ancient Rome, during peace times there were no taxes, but in times of war, citizens were subjected to taxes applied in accordance to their wealth. The tax rate (or the census) was determined once in 5 years.The main source of income for the Roman provinces was the land tax; taxation forms were also used, for example, the tax on fruit trees or vine plants. In addition to direct taxes, there were indirect ones, the most important of which were:-Transactions taxes, usually at the rate of 1%;-Special taxes on slave transactions of 4%, and -Taxes on the release of slaves at the rate of 5% of their market price. In the early Byzantine period of up to the end of the VII century, the empire had 21 types of direct taxes, including:Land taxes;Individual duties;Army maintenance taxes;Taxes on the purchase of horses;Recruit taxes, which released the person paying the tax from military obligations;Charges on the sale of merchandise (usually around 10-12.5%);Charges for issued state documents.In Russia taxation system had an agresive form. The taxation system of the 20th century, as a result of the efforts made in the finance science and practice is distributing the taxation burden more uniformly than ever in the history of taxation.The taxation system is a complex and effective mechanism for the regulation of economic conditions; it is a flexible instrument, which influences the profitability of various ownership forms, and the effectiveness of national economies in the conditions of the current science development and of economic globalisation. 2.The Economic Content of Taxation Taxes are a defined as mandatory payments of the contributors to the budget and to the extra-budgetary funds in the amount determined by law and within the stipulated deadlines. Taxes represent the monetary relations of the state with corporations and individuals regards to the redistribution of the national income and the mobilisation of financial resources to the budgetary and non-budgetary funds of the state.