Question

Объект налога - предмет, подлежащий налогообложению. Под источником налога понимают доход субъекта налога, из которого выплачивается налог. Что из перечисленного ниже является и объектом, и источником налога? * имущество прибыль процент товар

Answer 1

Товар является и объектом и источником налога 

Answer 2

Object and Source of Tax

The object of tax refers to the subject or item that is subject to taxation, while the source of tax refers to the income or revenue from which the tax is paid. Let's examine the options provided and determine which ones can be considered both the object and source of tax.

- Immovable Property (Immovable Estate/Real Estate/Property): Immovable property, such as land and buildings, can be both the object and source of tax. Taxes like property tax or real estate tax are levied on the value of the property and are paid by the owner based on the property's assessed value [[1]].

- Profit: Profit can be considered both the object and source of tax. Corporate income tax or individual income tax is levied on the profit earned by businesses or individuals, respectively. The tax is calculated based on the net profit generated after deducting allowable expenses from the total revenue [[2]].

- Interest: Interest income can be both the object and source of tax. When individuals or businesses earn interest on their savings or investments, they are required to pay taxes on that income. The tax rate may vary depending on the jurisdiction and the type of interest earned [[3]].

- Goods (Tangible Property): Goods or tangible property, such as merchandise or products, can be the object of tax. Taxes like sales tax or value-added tax (VAT) are imposed on the sale of goods. However, goods themselves are not typically considered the source of tax. The source of tax in this case would be the revenue generated from the sale of goods [[4]].

Based on the options provided, immoveable property, profit, and interest can be considered both the object and source of tax. Goods, on the other hand, are generally considered the object of tax, while the revenue generated from their sale is the source of tax.

I hope this clarifies the concept of the object and source of tax. Let me know if you have any further questions!