FEATURES TAX

The characteristics of the tax

Of the various definitions given to the tax, either sense economically (taxes as a transfer of resources from the private sector to the public sector) or juridical sense (tax is a levy can be imposed) can be deduced about the elements contained in the definition of taxes, between as follows:


Taxes levied by law. This principle is in accordance with the third amendment to section 23A of the 1945 Constitution which states, "taxes and other levies coercive for the purposes of state governed by law."
Do not get reciprocal services (contra individual) that can be shown directly. For example, people who obey pay motor vehicle taxes will go through the same quality with those who do not pay taxes on motor vehicles.
Tax collection is intended for general financing purposes of government in order to carry out governmental functions, both routine and development.
Taxation can be imposed. Taxes can be imposed if the taxpayer does not meet tax obligations and may be subject to appropriate sanctions legislation.
In addition to budgetary functions (budget) is the function to fill Treasury / Budget that is needed to cover the financing of governance, taxation also serves as a tool to organize or carry out state policy in the field of economic and social (function control / regulatory).