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TAXES Economics teacher GBOU secondary school No. 517 Yazvenko Svetlana Aleksandrovna

Tax Classification of taxes Structure of the tax system of the Russian Federation Principles of taxation Laffer curve

A tax is a mandatory fee levied by the state from business entities (firms, organizations) and citizens in the manner and under the conditions established by legislative acts. FURTHER BACK

Taxes By subject By the nature of tax rates By method of collection BACK

Indirect Direct When paying direct taxes, the one whose actions or income is taxed pays. In indirect taxation, the taxpayer and the person actually subject to taxation are different persons. By charging method BACK FORWARD

Individuals (individual citizens) For example: income tax, property tax Legal entities (firms, organizations) For example: income tax By subject BACK FORWARD

Progressive is a tax whose rate increases as the tax base grows. A proportional tax, the rate of which does not change as the tax base grows. A regressive tax is a tax whose rate decreases as the tax base grows. By the nature of tax rates BACK FORWARD

Universality. Tax coverage of all economic entities. Equal tension. The requirements for the amount of taxes are the same for everyone. Stability. Constancy of tax rates and types of taxes over time. Commitment. Inevitability of tax payment. Social justice. Principles of Taxation BACK FORWARD

Laffer curve M 100 0 Tax revenue Tax rate, % A BACK FORWARD

The entire set of taxes, fees, duties and other payments levied in the prescribed manner by government bodies from payers - legal entities and individuals on the territory of the country forms the tax system of the state. It is established by the Tax Code of the Russian Federation No. 146-FZ of July 31, 1998 (Part 1). Tax system of the Russian Federation BACK FORWARD

Russia has a three-tier tax system Tax system of the Russian Federation I. Federal level II. Regional level III. Local level BACK FORWARD

Taxes paid to the state budget: Value added tax (VAT); Excise tax; Personal income tax; Corporate income tax; Mineral extraction tax; Water tax; State duty, etc. BACK FORWARD I. Federal level

II. Regional level BACK FORWARD Taxes paid to the budget of the Subjects of the Federation: Tax on property of organizations; Gambling tax; Transport tax;

III. Local level Taxes paid to local budgets (regions, districts): Land tax; Property tax for individuals. BACK

Homework Construct graphs of progressive, proportional and regressive taxation if the level of income is plotted along the x-axis (OX), and the tax rate along the ordinate axis (OU).

On the topic: methodological developments, presentations and notes

Developing a class lesson on the topic “Tax. Tax Code” will help the class teacher explain to children what “tax”, “tax code” is...

10 -11 grade

Completed by a teacher of technology, drawing, art

MBOU secondary school r.p. Multivertex

Nikolaevsky district, Khabarovsk region

Penkina Lyudmila Nikolaevna

Taxes are periodic forced payments by citizens from their property and income, going to the needs of the state and society and established by law.

Dictionary of Brockhaus and Efron.

Tax is a mandatory, individually gratuitous payment levied on organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management for the purpose of financial support for the activities of the state and (or) municipalities.

Tax Code of the Russian Federation

Sun tax in the Balearic Islands This tax was introduced in the early 2000s. Since then, every tourist coming to the archipelago (Ibiza, Mallorca, Menorca and other islands) is required to pay one euro for each day of stay here. The funds collected thanks to the “solar” fundraiser are used to clean the coastal zone and beaches of garbage, restore the ecological balance, that is, to improve the tourist infrastructure.

Beard tax

"beard mark" - a copper or silver badge with a Russian eagle on one side and the other and an image of the lower part of a face with a beard.

Beard tax

In 1535, King Henry VIII of England, who himself wore a beard, introduced a tax on beards. The tax turned out to be a progressive tax and depended on the social status of the taxpayer. His daughter, Elizabeth I, introduced this tax again, and only 2-week-old beards were levied with it. The same tax appeared in Russia, but for a different reason: it was levied primarily not to replenish the treasury, but because the tsar believed that bearded people looked like savages. How else to get people to shave?

Peter I introduced a tax on beards in Russia in 1705. Those who paid the tax had to wear a special "beard mark" - a copper or silver badge with a Russian eagle on one side and on the other side with an image of the lower part of a face with a beard.

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Statements about taxes Taxes for those who pay them are a sign not of slavery, but of freedom. A. Smith, English philosopher and economist Only the bear in the den does not pay taxes: he does not eat, does not drink, he only sucks his paw. Taxes are paid, and life goes uphill. Taxes are the nerves of the state. Cicero. Taxes are to the state what sails are to a ship. Catherine II the Great.

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Objective of the lesson: Formulate the definition of tax, get acquainted with the types of taxes, elements of tax, prove the need for taxation.

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So what is a tax? Taxes are periodic forced payments by citizens from their property and income, going to the needs of the state and society and established by law. Dictionary of Brockhaus and Efron. Tax is a mandatory, individually gratuitous payment levied on organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management for the purpose of financial support for the activities of the state and (or) municipalities. Tax Code of the Russian Federation

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The most interesting taxes Sun tax in the Balearic Islands This tax was introduced in the early 2000s. Since then, every tourist coming to the archipelago (Ibiza, Mallorca, Menorca and other islands) is required to pay one euro for each day of stay here. The funds collected thanks to the “solar” fundraiser are used to clean the coastal zone and beaches of garbage, restore the ecological balance, that is, to improve the tourist infrastructure. Shadow tax in Venice The tax was introduced in 1993. All owners of city establishments, the shadow of whose buildings fall on municipal land, are required to pay a certain fee. Some businessmen immediately dismantled canopies and awnings from the facades of their buildings, while others chose not to change the appearance of their establishments, replenishing the city budget every year. By the way, the tax must be paid not only on sunny days, but also on cloudy days, and there are many more of them in Venice.

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Beard Tax In 1535, King Henry VIII of England, who himself wore a beard, introduced a tax on beards. The tax turned out to be a progressive tax and depended on the social status of the taxpayer. His daughter, Elizabeth I, introduced this tax again, and only 2-week-old beards were levied with it. The same tax appeared in Russia, but for a different reason: it was levied primarily not to replenish the treasury, but because the tsar believed that bearded people looked like savages. How else to get people to shave? Peter I introduced a tax on beards in Russia in 1705. Those who paid the tax had to wear a special “beard badge” - a copper or silver badge with a Russian eagle on one side and the other and an image of the lower part of the face with a beard. Pipe Tax When the ruler of a state has already taxed everything that moves and breathes, he has to invent new types of taxes to replenish the treasury. The population is also not asleep, hiding tax objects under the floor, burying them in the ground or stuffing them into the chimney. To stop this disgrace, a hearth tax was adopted in 1660 in light-headed England. Now hide something there or don’t hide it - you have to pay tax! More precisely, the chimney was taxed. After this, the population began to cheat, dismantling their chimneys and secretly using their neighbors, or sharing one chimney for several rooms. After a major fire occurred in 1684, destroying 20 houses, the tax was abolished.

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What taxes exist in the Russian Federation currently? Federal taxes and fees: VAT (value added tax) Excise tax Personal income tax (personal income tax) Social payments Corporate income tax Mineral extraction tax Water tax Fees for the use of fauna and for the use of aquatic biological resources State duty

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Regional taxes: What taxes exist in the Russian Federation currently? Organizational property tax Gambling tax Transport tax Local taxes: Land tax Personal property tax

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Elements of tax Type of tax Object of taxation Tax base (NB) Tax rate (t) Tax period Personal income tax Income of an individual (salary) Salary amount 100 thousand rubles. per month 13% 1 calendar year

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Elements of tax Type of tax Object of taxation Tax base (NB) Tax rate (t) Tax period Calculation of personal income tax Personal income (salary) Salary amount 100 thousand rubles. per month 13% 1 calendar year W=100 thousand rubles. per month NB = 100 thousand rubles. t=13% personal income tax=13% of NB personal income tax=13%*100 thousand rubles/100%= =13000 rubles. per month. 13000*12= =156000 rub. per year

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Questions for the teams: 1. Where are taxes collected by individuals and legal entities distributed from the budget? 2. Why don't people like paying taxes? 3. Why does the state not like those who do not like to pay taxes? 4. How can taxpayers be motivated to pay taxes? 5. What taxes would you introduce in your hometown or region to improve life there?

Presentations about “Taxes and taxation”

Studying the essence of taxes, tax levies and other mandatory payments is greatly simplified by the possibility of free download presentations about taxes and taxation on our website. They also study the main principles of building tax systems, the functioning tax system of the Russian Federation, the organization of tax control, elements of taxation, state tax policy, the most important categories and concepts that are used in Russia. The subject of study of presentations about taxes is the relationship that establishes and collects taxes and other mandatory payments. Tax is a mandatory payment that goes to the budget on time and in amounts determined by law. A combination of different types of taxes forms the country's tax system. Tax is an economic category with its inherent functions. The economic essence of taxes is the monetary relations formed between the state and individuals and legal entities.

An important place is occupied by presentations about income tax - as one of the main taxes levied on legal entities, because the value of such an indicator as profit grows significantly in a market economy. The income tax system is used both in banks and in insurance organizations where they receive income from insurance activities. Today there are different forms of ownership, so economic competition creates the need to collect taxes on the value of property. That is why the corporate property tax was introduced for business entities that are owners of property on the territory of the state. Payments for natural resources play an important role in the tax system of our state: water fees, land taxes, forest income and others.

Presentations about the Russian tax system can be divided, like taxes, into direct and indirect. The establishment of direct taxes is carried out directly on the income received by the taxpayer; indirect taxes are introduced in the form of a surcharge on the price of goods and are paid by the consumer. In the case of direct taxation, monetary relations arise between the state and the taxpayer; in indirect taxation, the subject of the tax is the seller of the goods. Among the presentations about indirect taxes, there is a presentation about the value added tax, which withdraws to the budget part of the added value that is created at all levels of both production and circulation. It is defined as the difference between revenue and material costs attributed to the costs of production and circulation. Excise taxes are also indirect taxes; they are established by the state in the form of a percentage of the selling price of goods sold by the manufacturing enterprise.

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Taxes are the price we pay for the opportunity to live in a civilized society. Oliver Wendell Holmes A citizen should pay taxes with the same feeling with which a lover gives gifts to his beloved. Novalis

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What is a tax? A tax is a fee levied exclusively by and for the benefit of the state to ensure its functioning (financing public goods). It is charged from both individuals and legal entities. Principles of collection – mandatory, universal, optimal, fair

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Chinese interpretation of the word "Tax" Tax in Chinese is 税 (shui). The hieroglyph consists of two parts. The left side means "bread, grain." The right side means "change, pay".

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Chinese interpretation of the word "Tax" Combining these two meanings, we have "to pay grain." The very first type of tax was an agricultural tax, which was paid by the crops grown, so the meaning of the word “tax” is obvious. There is another version about the second part of the hieroglyph. According to the Book of Changes, its middle part means a swamp, the two knives at the bottom are the earth, and the two upper features look like waves. That is, it is water on earth. Water symbolizes evenness, impartiality, therefore the hieroglyph “tax” has a connotation of “justice”.

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What are the taxes? Federal Regional Local

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What are the taxes? Direct Indirect taxes that are levied by the government directly on the income or property of the taxpayer. taxes on goods and services, imposed as a surcharge on a price or tariff, as opposed to direct taxes, determined by the taxpayer's income

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Who pays taxes? 1. individuals (income tax of individuals, tax on property of individuals transferred by inheritance or gift, etc.) 2. Organizations (property tax of organizations, income tax of organizations) 3. organizations and individuals (land tax , transport tax, state duty)

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How is the money collected in taxes spent? are the main source of national, regional and local (city, district, etc.)

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How is the money collected in taxes spent? State and local authorities and management; Taxes support: Armed forces Law enforcement agencies Health care institutions Education, science, culture, art.

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How is the money collected in taxes spent? Funds are spent on paying pensions, benefits, subsidies, compensation to pensioners, disabled people, students, low-income large families and other categories of citizens in need of material support and assistance.

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I live in the village of Zarya. My village is very beautiful, and in recent years it has become even better. Dawn is getting prettier every day.

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On the territory of the village: School

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On the territory of the village: Stadium

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On the territory of the village: Village Council of the SEC “Druzhba” Civil Registry Office

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On the territory of the village: House of Culture