PAYMENT OF TAX AS A PROCEDURAL STAGE IN THE FULFILMENT OF TAX OBLIGATIONS

Abstract

The article deals with the study of the process of tax as a separate procedural stage of execution of tax obligations. It is noted that payment of taxes is a necessary economic measure of the burden that is imposed on obliged by the law of natural and legal persons, to ensure the existence of social formation. Considered a number of classification criteria, based on which to carry out differentiation of the tax procedures for payment of taxes. The author proves that under this procedural stage of tax as tax payment is an important observance by the taxpayer of the principle of timely payment of the applicable obligatory fiscal payments. There are three main forms of taxes: cash, real and complex. While the characteristics of the non-cash form of payment of taxes referred to banderol collection, as one of the most effective forms of taxes, because in the absence of placing goods excise stamps, the taxpayer will not be able to implement the appropriate products. The author makes a detailed description of the three main ways of paying taxes: cadastral, declarative and advanced (advance). Cadastral method is that the transfer of the amount of tax is made in accordance with certain regulations of scale apply to certain types of property. This payment method is based on compiled inventories, which is determined by the yield of the most typical objects of taxation. The Declaration of payment is carried out based on submission to the tax authorities of tax declarations which the taxpayer indicates the amount he received income for a certain period and his tax liability. Preliminary (advance) payment method provides for an automatic transfer by the taxpayer of amounts of tax to the corresponding budget or the trust Fund prior to the receipt of direct income, which is payment of taxes. A feature of the pre-payment method is that the system of the two subjects of tax legal relations, among which the interaction in the process of payment of taxes (taxpayer and tax authority), actually involved a third entity that performs the role of mediator. The mediator, occupying an intermediate place in the procedures of paying taxes, actually carries out the transfer tax amounts to the appropriate Fund for the accumulation of fiscal payments.