Nalog

Nalog is the common word for tax in several Slavic languages, most prominently Russian where it is written as налог. It refers to a mandatory financial charge imposed by a government on individuals or entities to finance public services and infrastructure. The term appears in laws, regulations, and everyday speech, and is used to describe a range of charges including income tax, property tax, value-added tax (VAT), and customs duties. Etymologically, nalog derives from a root meaning an imposition or obligation placed on someone.

In general use, nalog encompasses both direct taxes on income or wealth and indirect taxes such as sales or VAT, excise duties, and tariffs. Tax systems are administered by national or subnational authorities, with each jurisdiction setting its own rates, brackets, exemptions, and filing procedures. The administration of nalog aims to raise revenue for public spending, support redistribution, and influence economic behavior, while balancing simplicity, compliance costs, and incentives to work and invest.

Across countries, nalog regimes vary in structure and emphasis. Some systems employ progressive income taxation and social contributions, while others rely more on indirect taxes or flatter rate structures. In practice, tax policy is shaped by goals such as fairness, efficiency, growth, and administration capacity, as well as by political and economic conditions. The concept of nalog as a general tax links many legal traditions in Eastern and Central Europe and beyond.