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Incoming funds, state property, fees and taxes

  

 The incoming money has taken a strong place in the economy, so we must learn what are the ways in which this money comes, what it means with the incoming money, how to deal with it and how to save it. The individual must pay it, what is the base from which the fees arose, what is the base from which taxes also arose, what is the relationship of taxes to fees, and how and from which taxes are derived from the economy


Incoming funds

According to the theory of incoming funds, the goal of these revenues is to finance public expenditures and a tool for economic and social guidance. Incoming funds can be classified into several types, the most important of which are state property income (domain), taxes, fees, loans and new cash issuance. The incoming funds can be classified within several types, the most important of which are internal and external subsidies, penal fines and compensation. War and non-warfare and among the criteria for dividing incoming funds according to their nature is in terms of its source and in terms of the extent of the state's use of reparation authority and in terms of the extent of similarity with the revenues of the private sector and in terms of their regularity and periodicity and the classification of incoming funds in terms of their source are original and derivative, and according to the criterion of the source of the incoming funds, it is considered property income The state (domain) is the original revenue and according to the criterion of the source of the incoming funds, taxes are considered derivative revenues and the incoming funds are classified in terms of the extent to which the state uses the power of reparation into compulsory and non-compulsory and according to the criterion of the extent to which the state uses the power of reparation, so the penal fines imposed on those who violate the law are considered compulsory revenues and according to the criterion of The state's use of the power of reparation, so the fees are considered non-obligatory revenues The funds received are classified according to the extent of similarity with the revenues of the private sector into general and similar to the private and according to the criterion of the extent of similarity with the revenues of the private sector. Taxes and fees are considered incoming money and the extent of similarity with the revenues of the private sector. Loans and subsidies are considered private revenues, and according to the criterion of the extent of similarity with private sector revenues. On the incoming funds are the term sovereign revenues, and the incoming funds are classified in terms of their regularity and periodicity into ordinary and extraordinary and according to the standard of regularity and periodicity of incoming funds, so the domain, taxes and fees are considered regular regular revenues and according to the criterion of regularity and periodicity of incoming funds, so loans and new cash issuance are considered unusual and non-periodic revenues, and the relative importance of the money has evolved. The incoming amount increased in number and diversified as a result of the increase in public expenditures and developments in the domain’s revenues

Income state property

Domain refers to public movable funds owned by the state. The domain is classified according to the ownership of the funds that make up it into public and private. The purpose behind the state sometimes imposing fees for visiting public museums is a public domain to regulate individuals ’use of public property. The source of the incoming funds is the private domain. The private domain is classified according to the type The money owned by the domain is agricultural, financial, commercial and industrial domain, and it is considered one of the most important types of private domain agricultural domain includes agricultural domain and includes state property from agricultural lands and forests and includes industrial domain and commercial domain includes industrial and commercial projects owned by the state and includes the financial domain what the state has in terms of shares and bonds issued by companies Among the considerations that call for adopting the method of public projects and not taking private projects, political, military, economic, financial and social, and among the reasons for the expansion of the introduction of the financial domain is to support some economic projects and enable the state to manage the projects that it contributes to. General prices mean the prices of goods and services that are produced and provided by public projects of a commercial nature. The general price is determined according to several criteria, the most important of which are the laws of supply and demand, the nature of the commodity market, and in the case of the monopoly market, the general price is determined according to the objectives of the market, and among these goals is the goal of achieving the public interest and the goal of achieving revenues for the state. To achieve the public interest and what is meant by the financial monopoly is the state’s exclusive ownership of a particular branch of production, and prices in the case of monopoly are more than prices in the case of competition.
The traditionalists believe that the prices of state monopoly products represent two parts, one of which is the price and the other the enlightened tax. The owners of modern financial theory believe that the prices of monopoly financial products of the state represent a normal application of the theory of price determination in the case of monopoly and considerations not adhering to the determination of the price on the basis of making a profit or a surplus For the products of public projects in underdeveloped countries, the state’s intention is to provide goods and services to the largest possible amount of society at the lowest possible price, and the state’s embarking on establishing projects that the private sector does not offer because of its immediate unprofitability. It is possible that these projects will not work to achieve the largest possible profit and be The first source for increasing the profit of public projects is by increasing the productive efficiency of its workers, and that the price policy set by the state for public projects may aim to increase savings and reduce consumption

Fees

Fees were more important than taxes, and from the fees that have turned into taxes in the modern era, they are registration fees in the modern era. In capitalist countries, a large part of the fees were transformed into taxes. In socialist countries, a large part of the fees were transformed into taxes and domain revenues. Depending on the definition of the fee, its elements can be determined. As follows, an amount of money is paid to the state and the individual benefits from a specific service in exchange for his payment. With regard to the fee element, it is forcibly paid, and with regard to the purpose of the fee, the achievement of the private benefit and the achievement of the public benefit, which confirms the compulsory nature of the fee. The fee is imposed by a decision issued by the public authority and the state may compel individuals to receive a specific service In exchange for the payment of the corresponding fee, the fee may be based on reality and the advantage of choosing in the fee is limited to the service request or non-request, and the achievement of proportionality between the value of the fee and the special service that leads to its payers means that the total sum of the fee is equal to the total costs incurred by the public utility for the sake of the total services it provides and the standard The similarity between the fee and the public price Paying for a specific fee One of the criteria for the difference between the fee and the public price is obtaining the public benefit Private and the purpose of public projects is profit or public interest, compulsory payment and imposition according to a law. In comparing the fee with the public price, we find that the public price differs from the fee. The private benefit is due to the price motive and the nature of public projects aimed at profit. The general price is determined according to the laws of supply and demand and is determined by an administrative decision. It is normal from the council that manages the project and among the criteria for the similarity between the fee and the tax is a cash amount that is to be paid forcibly, and the proceeds are used to cover public expenditures and obtain a specific consideration and the amount of the proceeds to be paid and in the comparison of the fee with the tax, we find that the tax differs from the fee is a compulsory participation in public expenditures without Its payer for a specific fee is determined according to the financial ability of each of the taxpayers, and among the causes of confusion in the distinction between the fee and the tax is not taking into account the appropriate project between the value of the prescribed fee and the service performed and taking into account the project when assessing the value of the fee financial centers and social conditions for some groups of society and the failure of the legislator to investigate the required accuracy in financial expressions Among the taxes that the legislator called in its name a fee, but the taxes of registration fees and fees remained Consolidation, stamp duty, customs duties and production fees.
The fee, if its value exceeds the expenditures, the performance of the service, then it turns into a tax and from the attributes of the improvement in exchange for a monetary amount paid in cash that the state receives from the real estate owners whose value has increased as a result of the implementation of some public works and the proportion of the amount with the benefit obtained by the owner and among the criteria of similarity between the fee and the characteristics of a fee Optimization Paying for a specific fee and paying forcibly. Among the criteria for the difference between drawing and improvement qualities, the scope of their application, frequency of payment, the character of the person defending them, and in comparing the fee with the characteristics of improvement, we find that the characteristics of improvement differ from drawing by being limited to cases in which there are local improvements to real estate and are paid once. By paying a special category of people, they are the real estate owners whose properties have improved, and the public works expenses charged to the owners of real estate whose value has increased are distributed according to several methods, the most important of which are equally based on the percentage of each property’s contribution to the total area of ​​the area’s real estate and on the basis of the ratio of the value of each property to the total value of the area’s real estate and on the basis of the increase. Capitalism is in the value of the property


taxes

Taxes include in importance the largest share among the various sources of public revenue in capitalist and socialist systems. In socialist systems, taxes are considered a means of financing and a means of direction. Its goal is to achieve public benefit. In the modern era, the tax is imposed in the form of cash in general, but it is imposed in kind in the event of war and crises, and blood tax is a term given to those who perform military service and the element of reparation is what distinguishes the tax from public prices, optional public loans and the non-refundable characteristic that distinguishes Tax on voluntary public loans and compulsory public loans.
Imposing tax and determining its amount depends on the taxpayer's ability to assign the taxpayer, which determines the taxpayer's ability to impose the tax on the basis of which the tax is imposed by the public authorities. In understanding the reality of the existing state, the public finance and law have adopted several theories that clarify the legal adaptation, that is, the legal basis for the tax, which is the theory of the financial contract and the theory of social solidarity. The financial contract to the theory of the social contract and the financial contract is implicitly concluded between the state and the individual and imposes on each of the parties a certain obligation, and the social contract means that the individual relinquishes part of his rights and money to the state in order to enjoy the protection of laws and from the results of the theory of the financial contract is the need to determine the price of security (taxes) at the expense Production and the necessity to match what each individual pays from the tax with the security service that he gets according to the theory of the financial contract. This contract can be adapted into several forms, the most important of which is a service sale contract, a company contract and an insurance contract. Among the advantages of adapting the financial contract in the form of a sale contract for services is its ease and simplicity, and everyone pays taxes The amount of the benefit from public services, and is considered a guarantee against the state's arbitrariness in imposing taxes and the defects in adapting the financial contract in the sound The weakness of a contract for the sale of services in practice, the service is not equivalent to the tax, the difficulty of estimating the benefit for every taxpayer of state services, the difficulty of justifying the commitment of the current generations to the service of public loans held by previous generations, and the disadvantages of adapting the financial contract in the form of a company contract that this adjustment is based on mere Assumptions inconsistent with scientific analysis and viewing the state’s function as being primarily a material one and assuming that the benefit accruing to each individual is proportional to the amount of his wealth and the advantages of adapting the financial contract in the form of an insurance contract imposing tax depending on the degree of convenience of individuals and not to the degree of their use of public utility services and the imposition of a tax The rich have more tax on the poor and justify the application of progressive taxes and the disadvantages of adapting the financial contract in the form of an insurance contract. The state’s job is limited to ensuring internal and external security, and the insurance component imposes on the insured the burden of compensation for losses while the reality is otherwise, and from the criticisms of the theory of the financial contract. Historically, it has not been proven the existence of such a social contract, and therefore the financial contract, and the individual is obligated to pay the tax even if he does not agree to impose the tax. On the theory of social or national solidarity that tax is a sovereign and compulsory idea, tax is imposed on all persons, the tax is imposed regardless of the benefit to each person from the public services of the state, and the tax is imposed according to the theory of social solidarity according to the ability of each individual to contribute to bearing the burdens of the group and according to the benefit that is Every individual has access to the public services of the state and from the legal principles applied in the theory of social solidarity the principle of the universality of taxes in terms of persons and the principle of commissioning ability
The first to formulate a coherent set of rules governing tax provisions was Adam Smith. Among the rules governing tax provisions are fairness, certainty, convenience, and economics.
It is just that all the members of the group contribute to bearing the public burdens according to the assigned capacity of each of them, and certainty is the necessity of organizing the tax provisions in a manner that suits the conditions of the taxpayers and in a way that makes it easier for them to pay it.
Taxes on consumption are more suitable for financiers in general than taxes on income, and in applying the economy rule, many lagging countries refrain from imposing a tax on agricultural income and the financial goal of the tax prevails under the guardian state. With the largest net proceeds, that is, after deducting the costs of collection from revenues, and ensuring that its outcome does not change according to changes in economic life, especially in times of depression, flexibility is the stability of the excise (the tax base) with an increase in the tax rate and neutrality that the tax objective is limited to the financial goal alone without interfering in life Economic and social without affecting the financiers, and the neutrality of the tax objective does not guarantee the neutrality of the tax. Among the most important social objectives that the tax can be used to achieve is reducing the disparity between income and wealth, encouraging or discouraging reproduction, encouraging consumption of some socially desirable goods and reducing some unwanted others, and the disparity between incomes is reduced. And wealth, by applying a progressive tax on incomes and a tax on inheritance, is one of the most important objectives The response that the tax can be used to achieve is combating inflationary pressures, preserving the value of the national currency, directing the production elements towards the productive branches desired to be developed by the state, encouraging some types of projects, protecting the national industry, addressing the deficit in the balance of payments, working to implement the plan in socialist countries, and achieving comprehensive employment in the country. Advanced capitalism and the achievement of development in backward countries, and the purposes that the tax aims to achieve are generally determined according to the nature of the political countries, the nature of the social countries, and the stage of growth that they have reached. State taxes on one major tax.
In 1707 Vauban proposed imposing the single tax on basic tithes, and the physiocrats proposed imposing the only tax on the income of agricultural landlords. In 1879, the American writer Henry George proposed the imposition of the only tax on real estate rent. The English writer, such as the role in 1963, suggested imposing the only tax on public spending. One of the advantages of the single tax is its simplicity and ease. The low cost of collecting them enables the financier to know the exact financial burden that falls on him and is considered more fair and closer to neutrality and does not lead to interference in the various aspects of economic activity. Among the defects of the single tax system is the raising of the issue of choosing funds and actions and the difficulty of correcting the problem of deviation from justice due to a class or class and transferring the burden The tax is imposed on the taxpayer and is not of a large sum, and it cannot be considered a tool to achieve the state’s economic and social objectives as required. Among the disadvantages of the multiple tax system are the complexity of the tax system, the ambiguity of its provisions, the obstruction of economic activity, and the increase in collection expenses, and the state must choose its taxes so that the number does not increase much and agree with its system Economic and with its economic structure, and that the tax is imposed on the same atmosphere D wealth, income or capital under the hands of the financier are considered direct taxes, and that the tax is imposed on the use of the elements of wealth, income or capital, they are considered indirect taxes 
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