What is the regional tax? Property tax is regional or federal. Regulatory regulation of fees in the regions

Currently, the types of taxes and fees as the most important component of the tax system are very diverse. Taxes can be classified according to different criteria.

All taxes in force on the territory of the Russian Federation, depending on the level of establishment, are divided into three types:

• federal:
• regional;
• local.

Federal taxes are established, repealed and amended by the Tax Code of the Russian Federation and are obligatory for payment throughout the territory of the Russian Federation.

Regional taxesare established by the Tax Code of the Russian Federation and are obligatory for payment throughout the territory of the relevant constituent entities of the Russian Federation. The government of the constituent entities of the Federation has the right to introduce or abolish regional taxes on its territory and change some elements of taxation in accordance with current federal legislation.

Local taxes are regulated by legislative acts of federal authorities and laws of constituent entities of the Russian Federation. Organs local government in accordance with the Tax Code of the Russian Federation, the right to introduce or abolish on the territory of a municipal entity is granted local taxes and fees.

Classification of taxes in the Russian Federation depending on the level of establishment

When a real estate tax comes into force on the territory of the corresponding subject of the Russian Federation, the tax on property of organizations, the tax on property individuals and land tax.

Depending on the method of collection, taxes are divided as follows:

• straight;
• indirect.

Direct taxes are established directly on the income or property of the taxpayer, the possession and use of which serves as the basis for taxation. Direct taxes include:

• personal income tax;
• corporate income tax;
• property taxes for both legal entities and individuals.

Indirect taxesoften called consumption taxes, they are directly included in the price of a product (work, service) in the form of a premium and are paid by consumers. These taxes are designed to shift the actual tax burden to the end consumer. With indirect taxation, the subject of the tax is the seller of the product (work, service), and the bearer and actual payer of this tax is the consumer. Indirect taxes include:

• value added tax;
• excise taxes;
• customs duties, etc.

Indirect taxes- the simplest for the state from the point of view of their collection, but quite complex for the taxpayer from the point of view of concealing their payment. These taxes are also attractive for the state because their revenues to the treasury are not directly tied to the financial and economic activities of the subject of taxation and the fiscal effect is achieved in conditions of falling production and even unprofitable work of organizations.

At the same time, the state, due to these features of indirect taxation, is forced to use direct taxes so that as many objects of the taxpayer’s activities as possible fall under tax influence. All this together creates sufficient stability of tax revenues and at the same time increases the dependence of the amount of taxes paid by the taxpayer on the efficiency of its activities.

Often in practice, taxes are divided depending on their use:

• are common;
• special.

TO general taxes include most charged in any tax system taxes. Their distinctive feature is that after entering the budget they are depersonalized and spent on the purposes defined in the corresponding budget.

In contrast, special taxes have a strictly targeted purpose and are “attached” to certain types of expenses. In particular, in the Russian Federation, examples of special taxes include:

• transport tax;
• tax on the reproduction of the mineral resource base.

Depending on the established tax rates, taxes are:

• hard;
• percentage (proportional, progressive and regressive).

Depending on the financial and economic feasibility and reflection in accounting, taxes are classified as follows:

• included in the selling price of goods (works, services);
• attributable to distribution costs and production costs;
• attributable to financial results;
• paid on account net profit remaining at the disposal of the taxpayer.

Depending on the budget level, taxes can be divided as follows:

• fixed;
• regulating.

Assigned taxes go directly and entirely to a specific budget or off-budget fund. Among them are taxes received by the federal, regional and local budgets.

Regulatory taxes arrive simultaneously in budgets different levels in the proportion determined by budget legislation.

Classification of taxes in the Russian Federation depending on the subjects of taxation

Special tax regimes in accordance with the Tax Code of the Russian Federation:

• taxation system in the form of a single tax on imputed income for certain types of activities;
• simplified taxation system;
• taxation system for agricultural producers;
• taxation system for the implementation of production sharing agreements.

The peculiarity of these taxes is that from the date of their introduction on the territory of the relevant constituent entities of the Federation, the collection of most taxes provided for by the Tax Code of the Russian Federation from taxpayers, as a rule, ceases.

What types of taxes are there in Russia?

Taxes (and fees) in Russia are collected at the following levels:

1. Federal.
2. Regional.
3. Local.

Special tax regimes can be identified as a separate category. They refer to federal taxes(clause 7 of article 12 of the Tax Code of the Russian Federation).

Taxes collected at these levels are usually credited to the budgets of the same name. But it is not always the case. For example, federal tax under the simplified tax system - a special taxation regime - is credited to the regional budget (clause 2 of article 56 of the Budget Code of the Russian Federation).

Federal, regional and local taxes, as well as taxes under special regimes, are always introduced at the level of the Tax Code. Taxes of the first type are fully regulated by federal regulations, primarily by the same Tax Code. Other acts should not contradict it.

At the level of constituent entities of the Russian Federation and municipalities, the characteristics of the key components of regional and local taxes, respectively, are established, such as:

• rates (within the limits provided for by the Tax Code of the Russian Federation), terms and procedure for transferring to the budget - in all cases;
• calculus tax base, the amount and procedure for applying benefits - for some taxes (their list is established in the Tax Code of the Russian Federation);
• types of activities for which such regimes are applicable, and restrictions on the transition to them - according to special tax regimes.

If the authorities of a region or municipality have not adopted regulations establishing the specified characteristics of taxes, then those defined in the Tax Code of the Russian Federation are used.

Let's consider the main types of taxes (federal, regional, local taxes and payments under special regimes) in force in 2018. More details in tabular form.

What federal taxes are there in Russia (table)?

* An economic entity operating under a special regime is required to pay VAT if it presents the counterparty with an invoice - the main document on which VAT is calculated.

Now - about regional and local taxes in tabular form.

Regional and local taxes and fees: table

** Paid only in Moscow for now.

Don't know your rights?

The legislator classifies taxes on a territorial basis.

So, on the basis of Art. 13-15 of the Tax Code of the Russian Federation, taxes are divided into federal, regional and local.

According to paragraph 2 of Art. 12 Tax Code of the Russian Federation federal taxes taxes are recognized that are established by the Tax Code of the Russian Federation and are obligatory for payment throughout the Russian Federation.

In accordance with Art. 13 of the Tax Code of the Russian Federation the following taxes and fees are federal:

• value added tax;
• excise taxes;
• personal income tax;
• corporate income tax;
• mineral extraction tax;
• water tax;
• fees for the use of objects of the animal world and for the use of objects of aquatic biological resources;
• National tax.

Regional taxes are recognized that are established by the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation on taxes and are obligatory for payment in the territories of the relevant constituent entities of the Russian Federation (clause 3 of Article 12 of the Russian Federation PC).

The following taxes are regional:

• corporate property tax;
• transport tax;
• tax on gambling business (Article 14 of the Tax Code of the Russian Federation).

Local taxes established by the Tax Code of the Russian Federation and regulatory legal acts of representative bodies are recognized municipalities(clause 4 of article 12 of the Tax Code of the Russian Federation).

Local taxes include the following:

• land tax;
• tax on property of individuals (Article 15 of the Tax Code of the Russian Federation).

Direct and indirect taxes. In the tax legislation of the Russian Federation there is no division of taxes into types and, accordingly, the concept of direct and indirect taxes is not fixed. The structures of direct and indirect taxes levied on the territory of the Russian Federation are seen only on the basis of a systematic interpretation of the provisions of the Tax Code of the Russian Federation, as well as when using the legal positions of the highest judicial authorities.

Interesting are the positions on the legal nature of taxes developed by the CIS Economic Court when considering cases on the application international treaties. Thus, when interpreting international treaties, when the text of these treaties, as well as within the national legislations of states, does not contain a clear division of taxes into types, the Court proceeded from the concepts of indirect and direct taxes developed within the framework of economic and legal doctrines. For example, the CIS Economic Court indicates that direct taxes taxes are recognized that reduce the income (profit) of the taxpayer. As such, taking into account the current tax law, are taxes on income, profit, property (and most of them).

Indirect taxes are taxes, the economic burden of which is placed on the buyer when he purchases products (goods, works, services), since they are established in the form of a premium to the price of the goods. For example, in an advisory opinion at the request of the Council of Ministers of the Republic of Belarus on the application of the provisions of paragraph 1 of Art. 3 zone agreements free trade dated April 15, 1994, the CIS Economic Court points out the dual legal nature of indirect taxes. In accordance with the said conclusion of the Court indirect taxes, on the one hand, are internal, the main purpose of which is to receive income from the state based on the accounting of commodity demand arising on its territory, and on the other hand, they have a number of common features with customs payments.

It should be noted that despite dual nature VAT and excise taxes, these payments cannot be considered as having an equivalent effect with customs duties, since VAT and excise tax, acting as customs payments, do not pursue the goals of customs duties, since they do not lose their main purpose - to be received by the state

• - their payment is made by the payer directly at the border;
• - the object of taxation is customs value;
• - control over payments is entrusted to the customs authorities and their payment is one of necessary conditions acceptance customs authorities decisions on the release of goods for free circulation when they are imported and, accordingly, exported from the territory of income states based on taking into account the commodity demand arising on its territory.

• For example, the Constitutional Court of the Russian Federation has repeatedly addressed the issue of the legal nature of indirect taxes. Taking into account the legal positions Constitutional Court Russian Federation, VAT is a form of withdrawal to the budget of part of the added value created at all stages of production and defined as the difference between the cost of goods, works and services sold and the cost material costs, attributed to the costs of production and circulation (See: Resolutions of the Constitutional Court of the Russian Federation dated March 28, 2000 No. 5-11 and dated February 20, 2001 Z-P, Determinations of the Constitutional Court of the Russian Federation dated April 8, 2004 No. 169-0 and dated November 4, 2004 No. 324-0).
• In accordance with the advisory opinion of the CIS Economic Court at the request of the Council of Ministers of the Republic of Belarus on the application of the provisions and. 1 tbsp. 3 agreement on the creation of a free trade zone dated April 15, 1994. VAT and excise taxes have the following features in common with customs duties:

Taxes in the Russian Federation are divided into several types. Each of them is important for building an effective budget system. What are the specifics of regional taxes? What type of fees form them? How significant are regional taxes from the point of view of the sustainability of the Russian budget system?

Classification of taxes and fees in the Russian Federation

Russian legislation establishes federal, regional and local taxes. The first include those that are obligatory for payment throughout the territory of the Russian Federation, unless other rules are contained in the regulatory legal acts. Regional taxes are paid in specific subjects of the federation. They are introduced by the Tax Code of the Russian Federation, as well as by laws in the regions.

In the process of establishing regional taxes, the legislative structures of power in the constituent entities of the Russian Federation determine the rates, as well as the procedure for collecting fees - but on the condition that they are not established at the level of the provisions of the Tax Code. Among the powers of regional authorities is the establishment of various types of benefits for taxpayers, the determination of the grounds for them and the mechanisms for their application in practice.

Local taxes are established and abolished by the Tax Code of the Russian Federation, as well as by regulations of municipalities. They are obligatory for payment in the territory of cities, districts and other types of municipalities, unless alternative scenarios are provided for by federal legislation.

Federal, regional and local taxes are introduced and canceled by the Tax Code of the Russian Federation. Any fees that are not provided for by the Code cannot be established on the territory of Russia. Russian federal legislation may provide for the introduction of special taxation regimes.

Specifics of regional taxes

What types of fees form regional taxes? In accordance with Article 14 of the Tax Code of the Russian Federation, these include: tax on the property of enterprises, on the gambling business, as well as transport fees. Thus, regional taxes Russian legislation installs quite a bit.

For comparison, federal taxes include: VAT, excise taxes, personal income tax, corporate income tax, mineral extraction tax, state duties, water tax, as well as fees for the use of objects related to the animal world.

Let's study the regional taxes we indicated in more detail.

Enterprise property tax

The object of taxation within the framework of this fee is any property that is taken into account on the balance sheet of the enterprise as an object of fixed assets. These may also be assets that are transferred to the company for temporary disposal or, for example, trust management. The corresponding type of property tax is a regional tax, so it is paid by enterprises registered in a specific subject of the federation.

The company must make the necessary payments to the budget corresponding to its location. As for foreign enterprises, they must pay fees and advance payments in territorial terms regarding the registration of their representative offices with tax authorities.

The deadline for payment of property taxes by enterprises is determined by legislative acts at the level of constituent entities of the Russian Federation. At the same time, enterprises must make the necessary advance payments in a timely manner, unless, of course, there are other provisions in regional legal acts.

Gambling tax

In the legislation of the Russian Federation, gambling business is usually understood as activities that are aimed at generating income from various types of gambling, as well as betting. This includes organizing the work of casinos, halls slot machines, accepting bets on the results of sports competitions.

In 2009, norms appeared in the legislation of the Russian Federation according to which it became possible to conduct gambling only in the territory of special gambling zones, namely in the Altai and Krasnodar territories, Primorye, and also in the Kaliningrad region. Residents of these constituent entities of the Russian Federation began to pay the corresponding regional taxes in full. The year 2014 was characterized by fairly high activity of legislators in some areas tax policy, however, in terms of changing the structure of regional fees, the authorities have not established significant innovations.

Gambling tax is paid by the 20th day of the month following the established tax period. The company must also provide declarations on this species collection These documents, as well as others of a similar type, must reflect indicators for the tax period.

Transport tax

Transport tax must be paid by citizens and organizations that dispose of the relevant type of property in accordance with the procedure private property. If we are talking about the payment of the tax by enterprises, then the companies must calculate the tax amounts independently. Regarding the obligations of individuals, the tax of the corresponding type is calculated by the Federal Tax Service. Businesses must make advance payments transport tax within the periods established by law. The deadline for payment of the relevant fee is established regional authorities. Payments must be made to the budget at the place of operation of the vehicles.

Regulatory regulation of fees in the regions

What legislative acts regulate regional taxes and fees? As we noted above, the authorities of the constituent entities of the Russian Federation may have powers related to the collection of appropriate payments.

But their activities may be limited by the criteria specified in Tax Code. Another source of law related to tax policy in the regions is the Budget Code.

Do taxes remain in the regions?

Regional taxes, as we noted above, are represented in small quantities in Russia. However, at the disposal financial structures at the level government agencies subjects of the federation may be cash, significantly exceeding the amount of fees established by law. How is this possible?

The fact is that a number of legislative sources at the federal level - the Tax and Budget Codes - contain provisions according to which taxes to the regional budget can come not only from revenues from enterprises that have paid the property tax, from gambling businesses and from the subjects of payment transport fees. Thus, Article 284 of the Tax Code of the Russian Federation contains provisions according to which the amount of income tax, which is calculated at a rate of 18%, must be credited specifically to the budget of the subject. Other standards for such deductions are reflected in the Book Code of the Russian Federation. Let's look at them.

Standards for contributions to the regional budget

Some provisions of the Budget Code are actually duplicated by a number of formulations of the Tax Code of the Russian Federation. Thus, the Tax Code states that regional taxes include a tax on the property of enterprises, on the gambling business and a transport tax. The Budget Code states that the amounts that the Federal Tax Service collects on appropriate grounds must be 100% transferred to the regional budget - in fact, the same thing, but in different wording.

Also at the disposal of financial structures at the level of authorities in the constituent entities of the federation are amounts that are calculated on the basis of a number of federal fees. For example, 70% of the personal income tax paid by residents of the subject should remain in the regional budget. As for taxes on personal income paid by foreigners for the use of a patent - this is also a federal tax - they 100% go to the treasury of the constituent entity of the Russian Federation.

The standard of 50% is established for excise taxes on alcohol and products that contain it. Regarding the agricultural tax, 30% of the amounts paid by residents of the subject goes to the regional budget. The amount is completely at the disposal of regional financial authorities state duty. Mineral extraction tax remains 60% in the regions.

Specifics of local taxes

Regional and local taxes, in accordance with legal norms, are differentiated. However, legal acts provide for mechanisms that presuppose some correlation of procedures reflecting the collection and crediting of relevant financial flows to budgets at various levels.

On the one hand, there are only two local taxes in the Russian Federation: land tax and property tax for individuals. On the other hand, municipal budgets can be replenished not only by collecting payments on the specified grounds from payers, but also by a large number of other grounds. A scenario is quite possible in which regional and local taxes, when formally distinguished, will actually fall into the budget of the same level. Let's consider this specificity in more detail.

Deductions of regional taxes to local budgets

To begin with, it is useful to pay attention to Article 58 of the RF Budget Code. It says that the constituent entities of the Russian Federation have the authority to implement standards for financial contributions from federal and regional fees in favor of local budgets. At the same time, the activities of the authorities of the constituent entities may concern all types of municipalities: urban, rural settlements, districts, city districts, etc.

It is described in detail how regional taxes and fees should fall into the local budget in Chapters 8 and 9 of the Budget Code of the Russian Federation. There is also a possible scenario in which financial resources, formed at the level of local budgets, will, on the contrary, be transferred to higher financial systems. However, it is considered by many experts as promising. Its practical implementation depends on how the system of municipal government in the Russian Federation will develop, and how ready cities and districts will be to become sources of financial flows into the systems of distribution of monetary resources at higher levels.

Unity of the budget system

Local budgets, like regional ones, also receive significant deductions within the established standards from payments of federal taxes. And this is one of the signs of the unity of the Russian state system cash flow management. A three-level model of interaction between different budgets is being built. Local payments remain entirely within the municipalities. Those taxes that are classified as federal and regional can also be largely returned to the budget of the city or district. In turn, fees that are collected in accordance with the competencies of the authorities of the constituent entities of the Russian Federation are fully transferred to the level of the regional budget. Financial system region can be supplemented by deductions from payments of federal taxes, and in the future - also from local fees.

How significant are regional taxes?

Many constituent entities of the Russian Federation rely, first of all, on financial flows generated through federal fees, and in some cases, on subsidies. Regional taxes of the Russian Federation occupy a significant but relatively small share of budget revenues. However, taking into account the deep mutual integration of budget systems at different levels, the region may actually have significant amounts of financial resources at its disposal.

Regional taxes include only three types of fees. But the legislation of the Russian Federation enshrines the principle of the unity of the budget system. That is, at this stage of development of the Russian economy, federal and regional taxes have such dissimilar proportions to a greater extent in order to political center had the opportunity to accumulate financial flows and ensure balanced development of budgets at all levels, including through subsidies. Economic Opportunities of different subjects of the Russian Federation are sometimes completely incomparable. And therefore, those entities that are more solvent direct financial liquidity to the budget through federal taxes, on the basis of which subsidies and other methods of supporting economically lagging subjects and municipalities can be formed.

The role of regional fees is to ensure the proper level of stability of the Russian budget system. At this stage economic development Russian Federation, it is very significant, despite the fact that the corresponding payments do not have the most noticeable share in budget revenues. But it is quite possible that the legislator will gradually modernize approaches to organizing tax policy, and then regional fees will acquire noticeably greater weight in terms of forming cash flows at the level of federal subjects. And then their role will be even more significant.

General characteristics of federal taxes and fees

The system of taxes and fees is established in Chapter 2 of the Tax Code of the Russian Federation. It involves dividing mandatory payments into federal, regional and local. At the same time, the criterion according to which their composition is determined is not the recipient of payment (receipt to the budget a certain level) or the procedure for administration, and the authorities establishing the rules of calculation and collection, as well as the territory in which the corresponding act will be valid.

The definition of such mandatory payments is given in Art. 12 of the Tax Code of the Russian Federation. Federal taxes and fees are payments established by Russian Federation, represented by authorized bodies, according to a certain procedure, and mandatory for payment, as a rule, throughout the country.

The general characteristics of these payments suggest the following characteristics:

• The law refers the establishment of these taxes and fees to the federal level. Regional and local authorities does not have the right to make decisions governing the administration, accounting and control of such payments, as well as any other rules relating to federal taxes. Examples include VAT and duties;
• The legislation requires the establishment of these mandatory payments by a certain authority. Only the State Duma can do this. No governing body (agency, service, control, etc.) can perform the functions of establishing taxes and fees;
• The law regulates the process of adopting acts providing for each new obligatory payment. The calculation is made on maintaining the unity of the tax system;
• Payments are required throughout the Russian Federation. These do not include special tax regimes.

The difference between federal and regional and local payments

The main difference is that all mandatory elements of taxes are determined at the federal level. These include the procedure for calculation (calculation), the procedure and terms of payment, rate, base, taxable period and object of taxation.

An example is the rules on establishing VAT. At the regional and local level, we are talking only about the ability to determine individual parameters. These include rates, payment procedures and terms. Also, regional and local authorities can resolve issues of determining the base and apply benefits if such powers are provided for by the Tax Code of the Russian Federation.

The differences also include the effect of regional and municipal acts in space. It is limited by the corresponding administrative boundaries, within which local and regional acts are mandatory.

There is an opinion that the system of mandatory payments involves administration, accounting and control at the local level. It doesn't match real situation. Administration and control of payment of all types of taxes is carried out by the Federal Tax Service. Local authorities cannot create a specialized agency or service to perform these functions.

Functions and significance of federal taxes and fees

The federal tax system performs 2 main functions.

The fiscal task is associated with the need to fill the budget, the income of which is formed by tax revenues from citizens and organizations. According to the provisions of the Russian constitution, a significant part of the powers is transferred to the center. For this reason, governing a country requires a developed and predictable system for paying fees and taxes. This is also related to the fact that each tax office included in a single structure. This service carries out administration, accounting and control over the fulfillment of duties in the field of mandatory payments.

Another function is economic stimulation. In order for the budget to receive revenue, it is necessary to provide conditions for business activity. Therefore, the tax system is subject to constant adaptation to the changing requirements of the economy.

The classification of a significant number of individual mandatory payments as federal is intended to ensure standard rules throughout the Russian Federation.

This serves as one of the integral elements of a single economic space.

These functions may seem to be in conflict. However, the tax regime should help to find the right balance of interests of public and private entities. An example is VAT. Accurate calculation allows you to develop the economy and maintain social sphere, privileges separate categories citizens and organizations. Benefits can also serve as a tool to stimulate investment.

Types of federal taxes and fees

According to Art. 13 of the Tax Code of the Russian Federation, federal taxes and fees include the following mandatory payments:

• all types of excise taxes;
• personal income tax;
• corporate income tax;
• MET;
• water tax;
• state duty;
• fees associated with the use of wildlife and aquatic biological resources.

These payments can be divided into taxes and fees and grouped according to several criteria.

In the case of taxes, the obligation to pay them is not related to receiving specific services in return. For this reason tax service(inspection) carries out their administration, control and accounting. Income from them, especially VAT and personal income tax, largely forms the budget.

The nature of the fees differs significantly. They are associated with the provision of a specific service in return. For example, the procedure for registering organizations requires payment of a corresponding fee. The result of this procedure is to receive the service of entering information about legal entity in the Unified State Register of Legal Entities.

If the necessary fees are not included in the budget, then registration of organizations is not carried out. As for administration and control, no accounting is carried out, since the fact of payment is verified by the body providing the service (service, agency, department, inspection and others).

Federal fees include all types of state duties, as well as fees associated with the use of wildlife and aquatic biological resources.

The remaining mandatory payments provided for in Art. 13 of the Tax Code of the Russian Federation, relate to federal taxes.

The procedure for establishing taxes and fees

In order for taxpayers to have an obligation to pay, a number of procedures must be followed. They include the right to make a decision, its form and content.

According to the requirements of Part 2. Art. 12 of the Tax Code, acts establishing new taxes and fees must be adopted by a representative body of government. This is the State Duma, which adopts legislation.

This system of adopting tax acts is traditional. It is believed that deputies elected by taxpayers have the right to make such a political decision. If decisions could be made by governing bodies whose composition was formed administratively (agency, service, inspection and other types of executive structures), then chaos would arise in the industry.

The system related to the consideration of tax bills has also been streamlined. The list of its subjects is limited by Art. 104 of the Russian Constitution. Among the governing bodies granted this right are the Government of the Russian Federation and the President.

At the same time, any tax bill can be introduced only if there is a government conclusion. This applies to any subjects, including Duma deputies. At the same time, the opinion of this body is not taken into account. In order for the right to review a project to appear, cost estimates or characterization of the impact on budget revenues are important.

If a draft law is developed by a separate body that carries out management (agency, inspection, service), then it must be agreed upon by all higher executive bodies. The current practice requires the conclusion of the Ministry of Finance as the structure that implements the basics of tax policy. The outcome of the initiative is its consideration by the Government. If it is approved, then the project is submitted to parliament.

Features of establishing payment obligations

The law requires that new taxes be introduced in the form of additions or changes to the Tax Code of the Russian Federation. Adoption legislative act in any other form is not allowed.

The timing of implementation of changes is also important. By general rule, amendments cannot come into force earlier than 1 month from the date of publication. In addition, they cannot come into force before the next tax period.

To others important rule serves as complete tax certainty. The adopted rules require the following list: object of taxation base, rate, tax period, calculation procedure (calculation) and payment procedure. If at least one of these elements is missing, the tax is considered unestablished and the taxpayer has the right not to make payment to the budget.

However, benefits are not a mandatory element of this payment. Their establishment depends on the specific situation. Often benefits are provided to pensioners and disabled people, allowing them to receive additional income.

Establishing a fee (duty) involves determining the payer and some of the elements of the tax. In particular, there is no tax period.