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تعریف مالیات

از مالیات تعاریف مختلفی شده است، در اولین تعریف مالیات عبارت است از :برداشت قسمتی از دارایی یا درآمد افراد بر حسب توانایی پرداخت آنان برای تامین مخارج دولتی. (حسین پیرنیا، مالیه عمومی، چاپ سوم، انتشارات ابن سینا، تهران، 1342، صفحه 45)

در جایی دیگر تعریف مالیات عبارت است از : پیش پرداختی که افراد برای استفاده از انتظامات عمومی می دهند. (شمس الدین جزایری، قوانین مالیه و محاسبات عمومی، جلد اول، صفحه 38)

دیوید هیوم عقیده داشت: مالیات بها و جبران خدماتی است که از دستگاه دولت عاید اشخاص می گردد. (حسین پیرنیا، مالیه عمومی، مالیات ها و بودجه، چاپ سوم، انتشارات ابن سینا، 1344، تهران، صفحات 57 و 58)

منتسکیو نیز تعریف مالیات را چنین بیان نموده است: مالیات قسمتی از دارایی است که شخص برای امنیت بقیه دارایی خود یا برای اینکه بتواند از بقیه دارایی با آسایش بهره مند شود پرداخت می کند. (حسین پیرنیا، مالیه عمومی، مالیات ها و بودجه، چاپ سوم، انتشارات ابن سینا، 1344، تهران، صفحه 58)

انواع مالیات

انواع مالیات ها در ایران به شرح زیر دسته بندی می شوند:

مالیات های مستقیم

یکی از انواع مالیات ها در ایران، مالیات های مستقیم هستند، در این نوع از مالیات ها پرداخت کنندگان آن معلوم بوده و نام و مشخصات و منبع مالیاتی آنها برای دستگاه مالیاتی شناخته شده است. به عبارت دیگر مالیات های مستقیم مالیات هایی هستند که بطور مستقیم از افراد یا اشخاص وصول می شود و شامل مالیات بر دارایی و مالیات بر درآمد می باشد.

مالیات بر دارایی شامل حق تمبر و مالیات بر ارث می باشد. (اخیراً مالیات بر اراضی بایر هم طبق قانون دیگری برقرار گردیده است).

مالیات بر درآمد شامل مالیات بر درآمد املاک، مالیات بر درآمد کشاورزی، مالیات بر درآمد حقوق، مالیات بر درآمد مشاغل، مالیات بر درآمد اشخاص حقوقی و مالیات بر درآمد اتفاقی است.

مالیات های غیر مستقیم

مالیات های غیر مستقیم مالیات هایی هستند که پرداخت کننده آن برای سازمان امور مالیاتی ناشناخته است. به عبار دیگر مالیات های غیر مستقیم مالیات هایی هستند که بطور غیر مستقیم بر قیمت کالاها و خدمات اضافه شده و بر مصرف کننده نهایی تحمیل می گردد که مشتمل بر مالیات وصولی در مبادی ورودی و یا فروش در داخل می باشد.