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گام دوم وزارت اقتصاد ، مالیات ها (Political)
Posted 10 years ago by
Iran Department of Economics    
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مالیات چیست ؟
مالیات در واقع انتقال بخشی از درآمدهای جامعه به دولت و یا بخشی از سود فعالیت‌های اقتصادی است که نصیب دولت می‌گردد زیرا ابزار و امکانات دست یابی به درآمد و سودها را دولت فراهم ساخته‌است. ‎ دولتها برای جبران هزینه های خدماتی که به شهروندان انجام می دهند.از طریق وضع مالیاتی اقدام مینمایند والبته هدف از وضع مالیاتی برای اغلب کشورها جبران هزینه نیست زیرا از طریق مالیات نقدینگی دچار تغییرات می شودکه بعد از جبران هزینه مهمترین عامل وضع مالیاتی می باشد






انواع مالیات ها در ایسیم :

مالیات بر واردات ==> Import Tax

مالیات بر ارزش افزوده ==>Vat

مالیات کار ==> Income Tax





کاربرد مالیات :

مالیات یکی از مهم‌ترین ابزارها در راستای کنترل نوسانهای قیمت و عرضه و تقاضا در بیشتر کشورها به ویژه کشورهای پیشرفته است

امروزه دولتها براى ایجاد تعادل اقتصادى وظایف گوناگونى به عهده مى گیرند. بازارهاى اقتصادى را کنترل و قیمت ها را تعیین و کنترل مى کنند و بر توزیع مزدها فراآورده ها و سایر درآمدها نظارت مى کنند. اما آنچه از همه اینها در تعادل اقتصادى و تامین عدالت اجتماعى نقش ویژه اى دارد مالیات است.

مالیات دولت را قدار مى سازد که بر جریانات و مسائل اقتصادى کشور وافزیاش درآمدها و ثروت ها نظارت و کنترل داشته واز رکود و فساد و کسادى اقتصادى جلوگیرى کند.

البته روشن است در میان انواع مالیات ها مالیات هاى مستقیم آنها از آنجا که اشخاص پرداخت کننده نمى توانند آنرا به دیگرى منتقل سازند اگر براساس درآمد تنظیم گردد مانع از تمرکز ثروت و اندوخته هاى سرسام آور و روحیه آن خواهد بود. به این جهت فاصله هاى وحشتناک طبقاتى را ترمیم و یا تعدیل مى کند واز طرف دیگر موجب رونق اقتصادى خواهد بود. در میان مالیاتها سیستم مالیاتى تصاعدى موثرترین آن در مسائل اقتصادى مى باشد هم از جهت تامین نیازهاى دولت و هم از نظر نقش آن در تعدیل درآمد
.
بطور روشن این مالیات مى تواند تقاضاى عمومى و همچنین قیمت کالاها را تغییر دهد زیرا مالیاتچه مستقیم و غیرمستقیم در آمدها را پائین مى آورد و در نتیجه تقاضاى عمومى نسبت به کالاها و خدمات آن پائین خواهد آمد. از طرف دیگر با کاهش تقاضا ( با فرض ثبوت سایر متغیرها ) قیمت ها پائین مى آیند




چرا میخواهیم مالیات ها رو تغییر بدیم ؟





علت تغییر در مالیات کار :








علت تغییردر مالیات بر ارزش افزوده :








علت تغییر در مالیات بر واردات
:







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