There is a proportional tax when the percentage of the tax in relation to the taxed wealth remains constant, whatever the quantity of this. There is a progressive tax when the percentage ratio increases with the growth of taxable wealth. The problem of the prefer ability of the proportional or progressive tax has been raised, but this problem, similar to that of the distinction between public and private needs, is not, in reality, solved according to scientific theories, but in conformity with those moral principles, legal and political that prevails in a given society.
The administrative principles of the tax
According to A. Smith, the tax must have the following fundamental characteristics:
- Citizens of each state must contribute to the maintenance of the government in proportion to the income they respectively enjoy under the protection of the state.
- The tax must be “certain” and not arbitrary, i.e. fixed in such a way that all taxpayers know exactly how much wealth they have to pay to the state.
- The tax must be “convenient”, that is, withdrawn in the manner and in the most appropriate and convenient time for taxpayers.
- The tax must be “economic”, that is, ordered in such a way that the lowest possible sum is taken away from the taxpayers beyond the sum that enters the state coffers.
Once a tax has been introduced, the exact ascertainment of its object is of great importance, that is, that set of legal rules and technical operations, through which the public authority determines the subjects of taxes and the individual obligations of taxpayers.
The importance of an exact assessment derives from the fact that if some categories of taxpayers manage to escape, in whole or in part, from the tax of which, according to the positive law in force, other categories of taxpayers are liable, that the legislator he had no intention of striking, they must be subjected to higher or new taxes, to make up for that lower income, which is a consequence of the evasion of the first categories. The use of the tax calculator comes important there and that is the reason you can have the best options for the same now.
The Legislations for the Taxes
According to legislation, transfer and consumption taxes are generally collected by state officials (registry prosecutors, customs employees, etc.), or by bodies responsible for collecting them, on the other hand, direct taxes and surcharges are collected by debt collectors, who are private citizens or legal persons, who contract out this service and are paid by a percentage of the sums collected. Characteristic of these debt collectors is that they pay the uncollected state to the state as if they had collected it, without prejudice to the right to proceed in court against defaulting debtors.