At the same time, those taxes that are included in the selling price of goods, but are calculated taking into account the size of the taxable base, can not always be considered as indirect, since when determining them, the amount of expenses matters. VAT is definitely indirect - it must be paid by the company in the same amount as received from the buyer.
Having determined what is the difference between direct and indirect tax, we will fix the main conclusions in a small table.
|What do they have in common?
|De jure, both types of tax are paid by the owner of the taxable base - a citizen or an organization
|What is the difference between them?
|De facto paid by the owner of the taxable base
|De facto paid by a person independent of the owner of the taxable base - usually his client
|Calculated by the taxpayer or the Federal Tax Service in cases established by law
|Calculated almost always only by the taxpayer, the Federal Tax Service only checks the corresponding calculations