Презентация на тему Taxes in the USA

upon a taxpayer by state.
Failure to pay is punishable

by law.
Taxes consist of direct tax (income tax) or indirect tax (sales tax), and may be paid in money or as its labor equivalent.

the Internal Revenue Service (IRS).

states to carry out many functions. Some of these

include expenditures on war, the enforcement of law and public order, protection of property, economic infrastructure (roads, legal tender, enforcement of contracts, etc.), public works, social engineering, and the operation of government itself.
Governments also use taxes to fund public services. These services can include education systems, health care systems, pensions for the elderly, unemployment benefits, and public transportation.

an assortment of federal, state, local, and special purpose

governmental jurisdictions.
Each imposes taxes to fully or partly fund its operations.
These taxes may be imposed on the same income, property or activity.
The types of tax imposed at each level of government vary.

most state levels.
Taxes on property are typically imposed only

at the local level.
Excise taxes are imposed by the federal and some state governments.
Sales taxes are imposed by most states and many local governments.

entities
estates
trusts
other forms of organization

the federal, most state, and some local levels within

the United States.
The U.S. income tax system imposes a tax based on income on individuals, corporations, estates, and trusts.

state levels for corporations and individuals.
Individuals are subject to

federal graduated tax rates from 10% to 35%.
Corporations are subject to federal graduated rates of tax from 15% to 35%.
State income tax rates vary from 1% to 16%, including local income tax.

returns filed, for each taxpayer.
Two married individuals may

calculate tax and file returns jointly or separately.
Some people hire an accountant for tax calculations.

government, all fifty states, the District of Columbia, and

numerous cities.
These taxes are imposed on employers and employees and on various compensation bases.
They are collected and paid to the taxing jurisdiction by the employers.

value of the subject property.
Most jurisdictions impose a tax

on interests in real property (land, buildings, and permanent improvements).

taxes results in an automatic penalty of 2% to

10%.
State and local penalties vary by jurisdiction.