Mirayiridzo inokosha mitero.

Misimboti mitero - hapana asi somunhu mutemo unokosha, pfungwa, zvatinopiwa iyo inoshanda pasango mitero. Saka, tinogona kutaura kuti vari zviga kuvakwa yose mutero hurongwa.

Modern Misimboti mitero - ndiwo muganhu kuti paumbwe mutero uye zviri pamutemo mutemo chero mamiriro. wechikoro All pakururamisa mutero mamiriro kusiyaniswa kupinda subsystems vaviri dzenhoroondo nenheyo mitero uye Sub-National. Misimboti boka rokutanga, idealized mitero. Zvinonzwisiswa kuti, pasi kuvakwa yomutero mamiriro kungobva yavo kushandiswa, riri kuonekwa Zvakanyanya Kunaka Panguva Yepamuviri. Chinokosha Misimboti mitero vanorondedzerwa dzakawanda mabasa N. Turgenev, Ricardo, Adam Smith nevamwe. The klassiske Mazano vaibvuma kuti kufanana, kururamisira, cheapness uye nyore.

Adam Smith munguva yake, vana mazano mitero kunge akagadzira. Chokutanga chaiva kuti vagari chero mamiriro anofanira kufukidza mari nehurumende, pamwe nerimwe zvinobvira, kureva, pamusoro wayo solvency. Murayiro wechipiri - mutero vaibhadhara nomumwe anofanira zvakajeka, uye chero zvazvingava hakusi zvemasanga. Third - chero mutero mhosva kuna payer nenguva uye saizvozvi akadai zvikuru yokuita kwaari. Wechina musimboti - mutero mudziyo anofanira vakadaro kuti rinobviswa kupfumisa mitero, sezvo shoma sezvinobvira rinopfuura anopinda nehurumende muchivigiro.

Misimboti mitero vanokamurwa muzvikwata zviviri, uye wechipiri - Sub-National. On zvavo hwaro rose pfungwa mutero, uyewo akaisa zvinhu nokuda kwomudzimu yomutero mashandiro maererano mhando hurumende, hurumende enyika uye zvichibvira hupfumi hwaro.

Mitemo mitero Russian vari enshrined muna Tax Code. Heino mazita kwavari:

1. The musimboti legality. Musimboti zviri kuti munhu wose vanosungirwa mari nemitero yakatangwa mutemo. Munguva pakagadzwa mitero iri nguva dzose kufungwa, kana taxpayer wacho chaiwo kukwanisa kubhadhara mutero.

2. Pfungwa vasiri kusarura. Mari nemitero haagoni uye haafaniri discriminatory. Havagoni kushandiswa zvakasiyana maererano nedzinza, zvemagariro, zvitendero, National uye zvimwe zvakafanana zvinodiwa. Under hapana ezvinhu havafaniri kubvumirwa asimbise kusiyaniswa prices mabasa uye mitero, vasabatanidzwe mutero , zvichienderana guru mavambo, vagari vanhu kana muchimiro muridzi.

3. Murayiro zvoupfumi feasibility. Zvinonzi kunzwisisa kuti Tangai nemitero kunge mune zvoupfumi vakaruramisa, uye kwete zvemasanga.

4. musimboti chete upfumi nzvimbo. Inoitwa pakuti hazvina isanzwiwa kumisa yechikoro uye kupomera dzinotyora chete upfumi nzvimbo. Kureva, havafaniri kuita vakasununguka kufamba mari, mabasa uye nenhumbi mukati Russian Federation, uyewo zvipingamupinyi uye kurambidza upfumi mabasa evanhu nemasangano, usina hakubvumidzwi nemutemo.

Munhu haakwanise kubhadhariswa mari yechikoro uye mitero, uyewo dzimwe mari uye mari, kana vane zviratidzo kwemitero uye mari, izvo wakasiyiwa Tax Code, asi chaizvoizvo vari hazvina inopiwa.

5. The tsanangudzo nheyo yepamutemo uye pamutemo zvakajeka. Mukuita kutanga mutero anofanira kutsunga vose nezvinhu mitero. Mumwe taxpayer vanofanira kuziva chaizvoizvo vorudzii mari nemitero, mune hurongwa uye kana aida mari.