Az adó fogalma
Tax is revenue collected by the State to cover the common expenses of the country. It is compulsory to pay taxes for everybody who has any form of income. There are diverse taxation systems in the world which largely depend on the existing laws, politics and economic situation of the state proper. It is the so-called revenue office that collects money from taxpayers which is then distributed on the basis of necessity. Taxpayers get their money reimbursed in an indirect way. Local Municipalities build and maintain local roads, parks, public schools, nurseries and so on. The State builds railways, hospitals, operates public transport, etc. In this form taxpayers get back something as members of the society that use public utilities. It is parliamentary legislation that is entitled to bring decisions concerning issues of taxation.
Az adóztatás funkciói
The function of taxation has different aspects. The primary and basic function is to ensure inland revenue. Complementary functions include two purposes:
- controlling the economy and market by the system of taxation (e.g. If the tax on alcoholic drinks is high, consumption will decrease)
- proportioning (it refers to the government’s efforts to create fair market conditions)
The system of taxation is supposed to be:
- clear cut