Terms such as tax and levy in the economic literature are used together, since they imply the payment of a specified amount of money to a budget of a certain level. And, it would seem, everything is clear and understandable - the country's legislation establishes which payments must be made without fail, since they are enshrined in law. But how to distinguish tax from collection? There are a number of specific signs that will help you understand this issue.
Tax - a certain amount of money, which is paid by both legal entities and individuals to the state budget. Such a fee is mandatory and free of charge, that is, the subject of taxation does not receive anything in return. This money is spent on state needs, both federal and regional, and local. We can say that the state forcibly withdraws part of the funds from business entities and the population to ensure its activities. Basically, the calculation of the tax amount directly depends on the tax base.
Fee is a payment that must be made by a legal entity or individual in order to receive a service from a government agency. Thus, this kind of payment is of a one-time nature and is carried out on a voluntary basis. But if the service is very necessary, you will have to pay for it, since such cooperation between business entities and the state has a legislative basis. Basically, the fee has a fixed value of the amount of money required to pay for a specific service.
It would seem that there is no significant difference between tax and collection, because all the money paid by enterprises and the population ultimately goes to the state treasury. However, there are still significant differences between these concepts, and they reflect the relationship between payers and the country. So, taxes are compulsory payments, while fees can be carried out or not, depending on how much the subject needs it. In addition, in the first case, the state established the right to withdraw part of the funds without the permission of the subject, in the second, the consent of the payer is mandatory. The difference between a tax and a levy lies in the calculation of the amount to be paid, that is, a tax is a certain percentage of something, and a levy is a fixed amount.
- The tax is calculated as a percentage of any basic unit, and the fee is a fixed amount of the service fee;
- The tax is withheld from all subjects of taxation without taking into account their wishes, while the fee is the free will of the payer;
- The tax is paid free of charge, and the collection implies the receipt of any information or service from the state authorities.
- The tax has a certain frequency of payment, while the levy is a one-time payment.