This document summarizes key concepts in tax law, including types of taxes, tax classifications, and the role of tax in the economy.
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[...] convenience of payment 5. economy of collection Limits of this theory - impossible to measure exactly what each citizen receives ; - certain public services benefit everyone (defense, justice) ; - the poorest would benefit more but pay less. B. The theory of the taxt-solidarityis Main Idea The tax is not a price, but a [...]
[...] Action on investment Taxation influences investments : Sectors - video games - isgreen energy - industry Regions - free zones - decentralization aids Techniques used - tax credit - accelerated depreciation - exonoperations Inverse Influence: Tax Savings According to the countries: Free Countriesdeveloped countries Taxdirect dominant states. For example: United States, Switzerland. France / Germany / Italy Strong importance of taxesindirect taxes. Developing countries Low global tax rate, strong customs place. Section 3 - The Search for the Tax Base Definition The tax base = the basis on which the tax is calculated. Before that, one must classify the taxestaxes. [...]
[...] Ancient and contested, this tax has become widespread since 1914 due to its profitability, despite difficulties in collection. It is illustrated by the turnover taxes (e.g. VAT) there is submission of all 'businesses' to a single regulation. > Regarding the modalities of the tax on expenditure, two systems are possible: - The multiple taxes: each transaction is subject to a tax on the global value of the product ? This is the cumulative system: there is an addition of impositions, which favors short circuits. [...]
[...] (see paper diagram) 2. The psychological limits > Tax is accepted but endured: beyond a certain threshold of hardship, which varies with the category of taxpayers and the nature of taxable income, there is inevitably a tendency towards fraud, refusal of tax. > This attitude is reinforced by the feeling that at categoryeach category of taxpayers is more subject than the others: employees versus non-employees, non-employees in industry and commerce versus farmers. > Furthermore, a very strong presumption of distrust plays against any fiscal innovation: a modern and adapted tax is more rejected than an old and outdated tax.that. [...]
[...] Examples : - RSA - social aids - benefits for modest households - progressive taxes on high incomes Modern Evolution Today, tax fulfills 3 major functions : 7. Financial Function : reporting money to the State 8. Social Function : reduce inequalities 9. Economic Function : act on growth, investment, employment I - Profitability fiscal Taxation must generate sufficient revenue. A - The conditions A good systisme fiscal must have several quality 1. The ggeneralities The tax must affect all taxpayers with the capacitytaxpayers. [...]
