We are constantly surrounded by taxes.We buy products, get a job and get the first salary, we get a car or a holiday plot - and we face these payments. According to the legislation of the Russian Federation, the tax is a mandatory payment. It is levied from legal entities and individuals in the form of alienation of the funds held for financial support of the activities of the state and (or) municipal entities.

Thus, the definition is alreadyfunctions, role and form of these payments. State institutions, salaries of state employees, health care, education, the army - all this requires funds from the budget, which is filled mostly with tax payments. So, whether we like it or not, we just have to give part of our earnings to the state.
The tax system in the Russian Federation is divided into 3 levels:federal, regional and local. By the criterion of the nature of the seizure, direct and indirect taxes are also distinguished. Direct tax is a payment that is directly related to the results of economic activity. Indirect as the basis take an added value on the goods, turnover or sales volume of products or services. These include VAT, customs duties, as well as a tax on transactions with securities and excises.

Tax payments have the following functions:
- regulating - is aimed at regulating economic processes and solving various tasks of the state tax policy;
- fiscal - the main function, is to create a monetary fund, from which the state can draw funds for various needs;
- the social function is to redistribute funds in favor of the least protected segments of the population through subsidies;
- control - is aimed at checking the effectiveness of economic entities, as well as the effectiveness of economic policy of the state.
To the taxpayer - to the person from whompayments, it is necessary to remember special periods when certain direct taxes are payable. For some payments this year, for others - a quarter. Payment of taxes is made on time, individual for each payment. Evasion of payment threatens with fines, penalties and more unpleasant consequences.
Tax is a powerful management tool

receipts to the budget are relatively few.A high level of workload, as a rule, somewhat reduces economic activity and becomes a soil for evading payments. In this case, the main thing for the state is to find a stable balance. This can also be done by applying special tax incentives: discounts, credits, credits, deferrals and other preferences.
In the eyes of the townsfolk, of course, the tax is a piecetheir income, which the state takes is unknown why and for what purposes. But, of course, this is not just a tribute, these funds in one form or another return to the economy and help it develop.