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Home lessons and lectures Hexagon Hexagon second first S1 S2 S3 III Hexagon Hexagon fourth special law S4 S5 Act Hexagon Hexagon Hexagon special law S5 S6 Act Hexagon S6 Video Apogée Contact Us
Definition visura pra of tax and the tax characteristics known as: financial truncated by the state through coercion of wealth versus people without special Bdafha - (without the benefit of the owner), and that in order to achieve public benefit. Tax characteristics: 1 - they truncated by the state financial wealth of others. 2 - and pay the tax imposed Jabra. 3 - There is no particular benefit to the taxpayer. 4 - the purpose of the tax is to achieve public benefit. Sources of tax source of tax: - Income - Capital 1 - Income: all the wealth quantified visura pra with money earned by the person during a certain time period can consume without compromising the original fortune. Income properties: 1 - is the result of what was owned by a new person from the funds. 2 - Income includes goods and services viable estimate of cash only. 3 - His income natural or legal person. 4 - determined by income and one often 2 - Capital and defined as the difference between the value of a person's property and rights on the one hand and the total obligations of the other hand, the ability of money. The difference between income and capital: 1 - income is estimated on the basis of a period of time - the capital accumulated a fortune estimated at sometime. 2 - The importance stems from the amount of income generated visura pra from its owner. 3 - capital comes from saving any part of the income of a former technical organization of tax 1 - pot tax 2 - tax rate 3 - to collect the tax first: the tax base means the subject which shall be subject to the tax - or the way they are distributed by the tax between Article imposed on it . And can limit the tax base as follows: 1 - Selection of material, which may be taxed - ie select the subject of the tax. 2 - identify the subject of the tax - to determine the part that imposes a tax 3 - the subject of the tax measure. visura pra 1 - Choose visura pra the subject matter of tax 1 - must choose between the people and the tax on the tax on the money. Tax on the people by virtue of their presence within the state and is divided into two: a - the individual consolidated tax - levied on all persons at one price b - b - individual tax included - impose multiple prices depending on the multiplicity of layers. 2 - choose between unified tax and tax multiple 3 - to choose between direct taxes and indirect must identify the elements of wealth in charge at their source and are under his hand. And also in charge of identifying the elements of wealth through followed in circulation or in use. Foundations which relies in order to choose between direct taxes and indirect 1 - 2 foundations of the process - the subject of scientific bases the tax on income and taxes on capital spending and impose a tax on income based on two theories: 1 - Mounba theory: This is what gets it designate a regular basis and regular funds or services can be straightened with money and means the requirement of periodic and regular access to funds and services to be considered income to exclude what it gets them in charge of an accidental or incidental. 2 - the theory of the increase in the value of the positive charge of edema: the idea and is more broadened in determining the source of income for the idea, and therefore every increase in the positive value for the taxpayer is income. visura pra Different ways to impose a tax on the income tax is levied one of the two methods or American idioms together. 1 - income taxes resulting work only. 2 - taxes on income from capital visura pra only - and be the drug capital or agricultural land or money transferred as follows: - the tax on the income of the property visura pra based b - the tax on the income of agricultural land t - the tax on the income of private capital transferred. 3 - Taxes on income resulting from labor and capital together - and this tax comes primarily involved in terms of achievement and work together and capital taxes are imposed on business visura pra profits and industrial. Advantages of the income tax 1 - justice in the commissioning and the contribution of all citizens, according to financial ability. 2 - the abundance of resources and to the breadth and Aaúha to Gap suitability and acceptability to taxpayers. To these advantages is the income tax of the most basic resources that feed the public treasury of tax on capital imposed an annual charge shall be in front of that article specifies that may be taxed if the money were imposed on the product of income, they lead to the destruction of the capital itself. Types of taxes on capital: 1 - Increase taxes on the value - the property owner to benefit from population growth and the spread of urbanization without effort by and thus falls on the state estimate the value of the property from time to time. 2 - Tax on enrichment means the addition of new elements to the pending charge - not imposed only exception so as not to distract taxpayers from the creation visura pra of wealth and opulence and extravagance in the use of their wealth (the circumstances of war) Taxes on spending characterized taxes on spending that bears the burden of not is the person who is to be paid as the imposition of the tax here is an indirect way, but tax is paid at an earlier stage on consumer spending and endures as a result of adding the price of the item or service is paid to it and this is one of the indirect taxes. And take this tax one of the images of the following three: 1 - tax only on production 2 - Tax successive production 3 - VAT 1 - tax only on the production tax is levied once the time of commodity production and is aimed at assigning expenses of individuals on the road to commissioning production stage - not imposed on the taxpayer visura pra in each stage of production and consumption and trade - it imposes on the product at the first step tread