Classification of taxes on various grounds. Tax classification
Classification of taxes makes it possible to establish their differences and similarities, reduce them to a small number of groups, and thereby facilitate their study and practical use. Currently, there are more than 20 types of tax classification - depending on the purpose of the classification. We are pursuing an educational goal, so we will group taxes according to the following criteria:
- according to the method of collection;
- the subject (taxpayer) of the tax;
- according to the terms of payment;
- according to the object of taxation;
- by the body that establishes and specifies taxes;
-in order of conduct;
- by target orientation;
- by sources of taxation;
- according to budget level.
By way of collection, taxes are divided into:
BUT) straight are levied in the process of accumulating wealth directly from the income or property of the taxpayer, therefore, the amount of tax is precisely known for them (for example: income tax, personal income tax, taxes on property of individuals and legal entities, etc.)
B) indirect taxes are levied through the price of the goods. These are a kind of surcharges included by the state in the price of goods (works, services) (for example: value added tax, excise taxes, sales tax, customs duties).
Subject(taxpayer) taxes are divided into:
BUT) personal taxes(tax on income of individuals, tax on property of individuals, tax on property transferred by way of inheritance and donation, etc.).
B) taxes from legal entities- taxes from enterprises and organizations (example: corporate income tax, corporate property tax, transport tax, etc.).
IN ) mixed (adjacent) taxes that are paid by both individuals and legal entities (example: land tax, value added tax, transport tax, duties, etc.).
Due dates for paying taxes subdivided into:
BUT) urgent taxes have a tax period calculated from the date of occurrence of the object of taxation (example: excises for enterprises producing and selling wine and vodka products pay this tax on the third day of sale; transport tax - upon registration or re-registration of vehicles, etc.).
B ) periodically-calendar taxes are calculated within a certain period established by the calendar - these are monthly, quarterly, annual (example: monthly- are charged at the end of the month - value added tax, etc., quarterly taxes are calculated at the end of the quarter - these are income tax, corporate property tax, etc., annual is a personal income tax, etc.).
According to the body that establishes and specifies taxes, taxes are divided into three groups, depending on which body introduces them and has the right to change and specify them:
BUT) Federal(nationwide) taxes are established throughout the Russian Federation by federal laws, regardless of the enrollment budget (example: excise taxes, VAT, corporate income tax, etc. of the Tax Code of the Russian Federation (part 1), article 13).
B) Regional taxes(taxes of republics within the Russian Federation and taxes of territories, regions, autonomous regions, autonomous districts), a distinctive feature of regional taxes is that the specific rates, the definition of objects, the tax base and the procedure for transferring to the budget are established in accordance with the legislation of the Russian Federation by the legislative bodies of the subjects of the Russian Federation (for the Republic of Bashkortostan - by the Law of the Republic of Bashkortostan) (example: Tax Code of the Russian Federation (part 1), article 14 - corporate property tax, transport tax, gambling tax, etc.).
IN ) Local taxes established by local authorities and administration on the basis of the Laws of the Russian Federation and the laws of the subject of the federation (example: land tax, tax on property of individuals)
In order of conduct allocate taxes:
BUT) obligatory, established by legislative acts of the Russian Federation and levied throughout the territory, regardless of the budget to which they are received (all federal taxes and some regional and local taxes are considered mandatory).
B) optional are introduced in accordance with the legislative acts of the subjects of the federation, but they go either to the budget of the subject and / or to local budgets (example: local taxes, since specific rates are regulated by local regulations).
By objects of taxation All taxes are divided into:
BUT) property, i.e., according to the law, property (property rights) is recognized as an object (example: tax on the property of individuals, tax on the property of legal entities, etc.);
B) income taxes(income) (example: corporate income tax, personal income tax, etc.);
IN ) taxes on actions, business acts, financial transactions (example: VAT, excises, tax on transactions with securities, sales tax, customs duties, etc.);
G) resource taxes(example: land tax, SME reproduction tax, subsoil use tax, fee for the right to use wildlife and aquatic biological resources, forest tax, water tax, environmental tax, etc.).
D ) other taxes, i.e. an object can be any object recognized by law as an object of tax (example: advertising tax, etc.).
By source of payment All taxes can be grouped into six groups:
BUT) taxes included in the price of products(works, services) (example: VAT, sales tax, excises, customs duties, etc.);
B) taxes included in the cost of production(works, services) (example: unified social tax, land tax, transport tax, etc.);
IN) income tax(example: corporate property tax, advertising tax, etc.);
G ) taxes calculated on taxable income- income tax;
D) taxes charged to net income, i.e. profit remaining after paying income tax (example: tax on transactions with securities, license fees, fees for the right to street trade, etc.);
E) income for individuals- for them there are no other sources of tax payment, except as income.
By budget level All taxes are classified into:
BUT) fixed, i.e. taxes received by a specific budget or extra-budgetary funds (example: unified social tax, road tax, property tax of individuals and legal entities, etc.);
B) regulating, i.e., they are simultaneously distributed to three levels of the budget Federal, regional and local budget (example: income tax in 2003 - 6.0% to the budget of the Russian Federation, up to 12.0% - to the budget of the Republic of Belarus, 2% to the MB, etc. .), the distribution procedure for budgets is established by federal and regional laws on the budget for the next financial year.
Taxes stand out from the totality of financial relations with their functions.
According to the Tax Code of the Russian Federation, there is one classification of taxes,
which is of a normative nature and the criteria for which are the entities that establish them and accept payments on them.
- Federal taxes, which are established by the Tax Code of the Russian Federation and are paid throughout the territory of the Russian Federation. (VAT, corporate income and fees, state duty, environmental tax)
- Regional taxes that are introduced by the laws of the constituent entities of the Russian Federation and paid on their territory (organizational property tax, transport tax, sales tax). Tax incentives, rates, procedure and terms of their payment, reporting forms are established for each region.
- Local taxes and fees are introduced by local governments and are obligatory for payment on the territory of municipalities on the property of individuals, on advertising).
The classification of taxes and fees by taxpayer category distinguishes them into those paid by individuals (income tax, property tax of individuals, tax on property received by inheritance or as a gift.) Allocate taxes that are paid by organizations (profit tax, tax on organization property). The largest group of taxes is mixed taxes, which are paid by both organizations and excises, customs and land, vehicle owner tax)
The traditional Russian classification of taxes according to the method of collection, all taxes are divided into direct, indirect, duties and fees:
- Direct taxes are paid on the payer's income or property, their amount can be accurately calculated (organizational income tax, income tax).
- Indirect taxes are difficult to calculate, in the end they are paid by the consumer of goods and services (excise taxes, sales tax, turnover tax, VAT), that is, through the price of the goods.
- Duties and fees
Taxes that are paid to the budget are divided into fixed and regulatory. Fixed, these are those that go entirely to a specific budget at the federal, regional or local level. Regulators are simultaneously and proportionally received by various budgets, in accordance with the law (income tax of individuals, corporate income tax).
Depending on the purpose of use, the following types of taxes and their classification are important:
- general (abstract)
- target (special).
The general ones are transferred to the budget as a whole, and the special ones are to finance specific costs from the state budget. For example, a special tax for the improvement of the territory or for the needs of education in the country.
The classification of taxes in the practical work of an accountant divides them into urgent and calendar taxes, depending on the payment deadline. In addition, in practice, taxes are taken into account, which are withheld from income and transferred to the budget, which are paid from profits and which are included in the price of goods and services.
According to the object of taxation, the tax is distinguished:
- on profit (for enterprises) and income (for individuals),
- on property,
- for a certain type of activity.
For organizations, all movable and immovable property that is on fixed assets on the balance sheet of the enterprise is taken into account. For individuals, property is understood as land, a vehicle, property received as a gift or inheritance, real estate.
Under the profit of the enterprise understand the difference between income and expenses, that is, net income without costs. Individuals pay taxes both on their total aggregate income and on certain types of income, such as dividends, winnings, prizes. Some types of goods are subject to excise taxes, regardless of income, such as alcohol and tobacco products. When selling goods, the taxpayer includes the amount of indirect tax in the price of the goods and shifts the payment onto the shoulders of the buyer, compensating his costs.
Tax classification- this is a reasonable distribution of taxes and fees for certain groups, due to the goals and objectives of systematization and comparisons.
Classifying features:
- collection method;
- belonging to a certain level of management;
- subject of taxation;
- method or source of taxation;
- the nature of the applicable rate;
- appointment of tax payments;
- another sign.
Types of taxes:
1) According to the degree of arrangement:
- straight;
- indirect.
2) By belonging to the level of government:
- federal;
- regional;
- local.
3) According to the object of taxation:
- from property (property);
- from income (actual and imputed);
- from consumption (individual, universal and monopoly);
- with the use of resources (rental).
4) According to accounting sources of payment differentiates taxes by specific sources of their payment as part of the enterprise's revenue and its structural elements. Such sources can be:
- revenues from sales;
- production cost;
- financial results of activities before income taxation;
- wages and business income;
- gross taxable profit and other income of the enterprise.
5) According to the subject of taxation:
- collected from legal entities;
- collected from individuals;
- mixed.
6) By the method of taxation (depending on the method of determining the tax salary):
- "according to the declaration";
- "at the source";
- "upon notification".
7) At the applicable rate:
- progressive;
- regressive;
- proportional;
- solid.
8) By appointment:
- abstract;
- target.
9) By terms of payment:
- urgent;
- periodic.
From the presented set, it is necessary to highlight the unconditional significance of four classifications. The greatest theoretical and methodological significance is the division of taxes into direct and indirect, and from a practical point of view, for a federal state, which is Russia, the differentiation of taxes according to the level of government is of fundamental importance. For the purposes of maintaining the system of national accounts (SNA) in Russia, two classifying features are used in aggregate: by the object of taxation and by the source of payment. The differentiation of taxes according to the object of taxation is also used in the international classifications of the OECD and the IMF. The classifying sign (according to the method of collection) is the basis for building the European system of economic integrated accounts. All other classifications are more of a local theoretical or practical relevance.
According to the degree of transfer
Direct taxes- these are low-transfer taxes levied directly on the income or property of the taxpayer. In this case, the basis for taxation is the facts of receipt of income and ownership of property by the taxpayer, and tax relations arise directly between the taxpayer and the state. The group of direct taxes in the Russian tax system should include taxes such as personal income tax, unified social tax, on the profit of organizations, on the property of organizations, on the property of individuals, land and transport taxes.
Indirect taxes- these are successfully transferable taxes levied in the process of turnover of goods (works and services), while included in the form of a surcharge to their price, which is paid as a result by the end consumer. The producer of goods (works, services), upon their sale, receives from the buyer the price and the amount of tax in the form of a surcharge to the price, which he subsequently transfers to the state. Thus, indirect taxes are initially intended to transfer the real tax burden of their payment to the final consumer, and this group of taxes is often characterized as taxes on consumption.
Indirect taxes are the most desirable for the fiscal purposes of the state, as they are the simplest in terms of their collection and rather difficult for taxpayers in terms of evading them. In addition, they provide a certain stability of tax revenues even in the face of an economic downturn, while receipts from direct taxes on income are more significantly correlated with the level of economic activity.
Indirect taxation is less noticeable and more veiled for the end consumer, since the nominal and actual taxpayers are different here. The nominal taxpayer, who has tax legal relations with the state, are producers and sellers of goods (works, services). The actual (real) taxpayer - the buyer, does not enter into these relations and, accordingly, does not notice the severity of indirect taxes. A typical example of indirect taxation are such taxes recognized by global practice as VAT, excises, customs.
At the same time, with all the obvious advantages, indirect taxes have significant disadvantages. First of all, they do not take into account the material condition of the real taxpayer. Direct taxes are determined by the level of income and the value of the taxpayer's property, while indirect taxes are tied to the level of consumption. Naturally, the consumption of wealthy people in absolute terms is greater than the consumption of the poor, but in terms of share ratio to the incomes of these groups of the population, the picture is completely different. The share of consumption of the rich in their incomes is small (they are dominated by savings and investments, recreation abroad, education, etc., not subject to indirect taxes), while all the low incomes of the poor are “eaten up” by consumption. Therefore, indirect taxation for low-income segments of the population is more difficult than direct taxation, according to which, as a rule, they are given significant preferences. And indirect taxes themselves are often described as "taxes on the poor." In addition, these taxes, leading to an increase in prices for goods, limit the volume of consumption to a certain extent, i.e. demand, thereby destimulating both supply and, consequently, the production of these goods.
According to the object of taxation
Property taxes (property)- These are taxes levied on organizations or individuals upon the fact of their ownership of certain property or from operations for its sale (purchase). A characteristic feature should be noted - their collection and size do not depend on the individual solvency of the taxpayer, but are determined by the characteristics of the property: in the transport tax - engine power, property tax - cost, in land tax - several characteristics, for example, the purpose of land , cadastral valuation.
income taxes- These are taxes levied on organizations or individuals when they receive income. These taxes are fully determined by the solvency of the taxpayer. Distinguish taxes on income:
- actual, i.e. charged on actually received income;
- imputed, levied on income, which is established in advance by the state based on what kind of income the taxpayer should conditionally receive by engaging in this type of entrepreneurial activity.
Actual taxes on income include corporate income tax, personal income tax, UST, as well as taxes in special regimes: a single agricultural tax and a tax in a simplified taxation system.
Imputed taxes on income include a taxation system in the form of a single tax on imputed income for certain types of activities, as well as the use of a simplified taxation system based on a patent. There is also an allocation in this group to a separate category of taxes levied on the wage fund (UST). It seems that this tax fits more logically into the category of actual taxes, and the difference in taxpayers (in personal income tax - the taxpayer is the one who receives income, and in the UST - the one who pays it) in this case is not a classifying feature.
Consumption taxes(an analogue of the group of indirect taxes in the previous classification) are taxes levied in the process of turnover of goods (works, services), subdivided into individual, universal and monopoly. Individual taxes are imposed on the consumption of strictly defined groups of goods, for example, excises on certain types of goods, universal taxes on all goods (works, services), with a few exceptions, such as VAT, and monopoly taxes on production and (or) sales certain types of goods, which are the exclusive prerogative of the state. Salt traditionally belonged to such goods, for the last two centuries they were based on alcoholic beverages and tobacco products. Currently, most countries are moving away from the practice of monopoly production, and there are no such taxes in the Russian tax system.
Taxes on the use of resources (rental)- these are taxes levied in the process of using the resources of the natural environment, and they are also called rent because their establishment and collection are associated in most cases with the formation and receipt of rent. This group of taxes should include MET, water tax, fees for the use of wildlife and aquatic biological resources, land tax.
Subject to taxation
The classification of taxes according to the subject of taxation, which distinguishes between taxes levied on legal entities, individuals and mixed, is also quite common.
It should be noted that the theoretical significance of this classification has recently decreased significantly. The previously sufficiently accurate classifying basis is now being eroded due to the rapid development of small business, not so much in the form of legal entities, but in the form of individuals - individual entrepreneurs without forming a legal entity. Therefore, almost all taxes should now be attributed to a mixed group, with the exception of personal income tax and on the property of individuals that make up a group of taxes on individuals, and on the profits of organizations and on the property of organizations, respectively, constituting a group of taxes on legal entities.
According to the method of taxation
The classification of taxes according to the method of taxation is in demand by the practice of administration. Here, taxes are distinguished depending on the method of determining the tax salary: “according to the declaration”, “at the source” and “by notification”. The most common way to determine the tax salary, which is included in the vast majority of taxes, is “according to the declaration”, i.e. the amount of tax declared (declared) by the taxpayer himself. The “at the source” method is laid down in taxes that provide for the institution of tax agents, who are obliged, when paying income in favor of the taxpayer, to withhold and transfer tax to the budget until the moment it is actually paid, in order to exclude the possibility of evading tax -lats. In its pure form, this method is implemented only in the CCF, but there is also a limited use of tax agents in VAT and corporate income tax. The “by notification” method is laid down more often in taxes with non-mobile objects of taxation, when state bodies compile a complete register (cadastre) of these objects, and the tax authority calculates and notifies the taxpayer. The tax is calculated on the basis of comparisons of external features, for example, the estimated average profitability, objects of taxation. This method is implemented in taxes: land, on the property of individuals, transport (for individuals).
At the applicable rate
Classification according to the applied rate, subdivides taxes into progressive, regressive, proportional and firm.
Taxes with interest (ad valorem) rates are taxes, the rate of which is set as a percentage of the valuation of the object of taxation (tax base). These taxes are directly dependent on the amount of income, profits or property of taxpayers. This group includes taxes with proportional, progressive and regressive rates.
In taxes with proportional rates, the amount of tax payments is directly proportional to the amount of income, profit or property of the taxpayer, i.e. such rates are valid as a constant percentage of the value of the object of taxation (tax base). These taxes are constructed in such a way that the ratio of income (profit) after taxes to income (profit) before they are paid remains unchanged regardless of the size of these incomes (profit). Thus, the prevalence of these taxes in the tax system forms its neutrality, which does not increase or decrease, but reproduces inequality after paying taxes. Such taxes include, in particular, personal income tax, corporate income tax, VAT, property tax of organizations and individuals.
In taxes with progressive rates, the amount of tax payments is in a certain progression to the amount of income, profit or property of the taxpayer, i.e. such rates operate in an increasing percentage of the value of the object of taxation (tax base). These taxes are built in such a way that the ratio of income (profit) after paying taxes to income (profit) before they are paid decreases with an increase in these incomes (profit). Thus, the use of these taxes in the tax system forms its progressiveness, which reduces the inequality of citizens after paying taxes. Currently, there is not a single tax in the Russian tax system that uses a progressive rate, and until 2001 the income tax was progressive (in the vast majority of developed countries it is progressive).
In taxes with regressive rates, the amount of tax payments is in a certain regression to the amount of income, profit or property of the taxpayer, i.e. such rates operate in a decreasing percentage to the valuation of the object of taxation (tax base). These taxes are constructed in such a way that the ratio of income (profit) after paying taxes to income (profit) before they are paid increases with the growth of these income (profit). Thus, the use of these taxes in the tax system forms its regressiveness, which increases the inequality of citizens after paying taxes. A typical example was the ESN.
It should also be noted the possibility of using progression or regression in taxes simple and complex (cascade). A simple progression (regression) evenly increases (reduces) the tax rate with an increase in the valuation of the object of taxation (tax base). A complex, or, as it is also called, cascading, progression (regression) provides for dividing the valuation of the object of taxation (tax base) into certain parts, with each subsequent part being subject to an increased (lower) interest rate. These rates increase (decrease) in steps (cascades), hence the corresponding name.
Depending on the method of establishing tax rates, they distinguish between:
- taxes with fixed (specific) rates - the rate is set in absolute, fixed monetary amount per unit of measurement of the tax base; these include a significant part of excises, water tax, fees for the use of objects of the animal world and aquatic biological resources, most of the state duty, transport tax, gambling tax;
- taxes with interest (ad valorem) rates - the rate is set as a percentage of the value of the object of taxation (tax base); these include, for example, income tax, CCF, VAT;
- taxes with combined (mixed) rates - the value of the rate is set by combining (combining) specific and ad valorem rates; as the main one, as a rule, the ad valorem rate is used here, but its application is limited to a specific rate below and (or) above a certain amount of the tax base; A typical example of such a tax was the UST.
By appointment
The classification of taxes by purpose distinguishes them into abstract and targeted.
Abstract (general) taxes, coming to the budget of any level, are depersonalized and spent for the purposes determined by the priorities of the corresponding budget, i.e. proceeds from general taxes are the main profitable sources of multi-level budgets. In any tax system, such taxes include the vast majority of them.
Unlike general target (special) taxes have a predetermined target purpose and are strictly assigned to certain types of expenses. As a rule, the budgets of the relevant state off-budget funds are formed at the expense of special taxes.
A typical example of a special tax was the UST (and now these are insurance premiums of a mandatory, but not tax nature), the proceeds from which form the budgets of three state off-budget funds of the Russian Federation: pension, compulsory medical insurance and social insurance.
According to accounting sources of payment
Classification according to accounting sources of payment differentiates taxes according to specific sources of their payment as part of the company's revenue and its structural elements. Such sources may be: sales proceeds, production costs, financial results of activities before profit taxation, remuneration and entrepreneurial income, gross taxable profit and other income of the enterprise.
This classification is in great demand, primarily on the part of taxpayers engaged in entrepreneurial activities and the tax authorities that audit them. For taxes paid by individuals who do not carry out this activity, this classification is not applicable. The source of paying taxes for them is exclusively income in one form or another.
For taxes and fees paid from sales proceeds, include: VAT, customs duties, as well as single taxes paid by organizations when applying special tax regimes.
taxes and fees, attributable to the cost of production, are: excises, state duty, transport and land taxes paid in connection with the implementation of entrepreneurial activities, mineral extraction tax, water tax, fees for the use of wildlife and aquatic biological resources, mandatory insurance premiums (for payers, making payments to individuals).
taxes, attributable to financial performance, is a tax on the property of organizations and on the gambling business.
taxes, attributable to wages and business income, are personal income tax and mandatory insurance premiums (for lawyers, individual entrepreneurs on their own income), as well as single taxes paid by individual entrepreneurs when applying special tax regimes.
The goal is to ensure uninterrupted financing of the country's activities, to meet the territorial needs of entities at various levels (federal, regional, municipal). Depending on a number of characteristics, a general classification of tax payments has been adopted, which is used everywhere.
Classification
In order to streamline payments, regulate and eliminate the possibility of duplication, the state authorities apply a special classification of taxes, which are characterized by mandatory, gratuitous, and targeted for specific purposes. All fees accepted on the territory of the state are noted in the Tax Code. Depending on the subject of taxation, the following groups apply:
- payments made by citizens;
- taxes paid to enterprises;
- mixed tax (provided for citizens and companies).
In Russia, the legislation fixes payments to three levels of the budget. This is the federal, regional and local budget.
They are all subject to laws, regulations and related regulations. Depending on the method of levying taxes are direct and indirect. In the first case, these are payments that are accrued from the property of the payers, their income. The second type does not depend on the level of profit of consumers. Indirect payments - tariffs and surcharges on the cost of products (value added tax, customs duties, excises).
The grouping of taxes depending on the signs allows for an even and efficient distribution of tax pressure. So, classification is used depending on the current rates. In Russia, two groups of payments are generally recognized. The first type is fixed payments. We are talking about taxes, the amount of which is set per unit of the tax base. For example, we can name excises on alcohol, where 1 liter of ethyl alcohol is taken for calculation. The next large group is interest taxes. It includes progressive, proportional and regressive payments.
Another division of payments is related to their sources of payment. In Russia, companies and citizens pay taxes from individual incomes, financial results of their activities, and from the proceeds that come from sales. Also, payments can be directed only to a specific budget (for example, local) or distributed to different budgets. The second option is called regulatory taxes. Their size is set by the legislature.
Functions and meaning
Without taxes, it is impossible to imagine the normal functioning of any state. Payments from legal entities, individual entrepreneurs, individuals provide the country with the required amount of financial resources. They are also a stimulus for economic activity or, conversely, a deterrent for certain types of business. The authorities, using tax instruments, can force economic agents to be more active in their sectors by offering them reduced payments. The state can interfere with the implementation of certain activities by drastically raising taxes.
Mandatory payments to the budgets of different levels are a powerful lever by which the responsible and controlling structures pursue an economic and social policy that is beneficial to society.
A tax is understood as a mandatory, individually gratuitous payment levied from organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management of funds in order to financially support the activities of the state or municipalities.
The fee is understood as a mandatory contribution levied from organizations and individuals, the payment of which is one of the conditions for the commission of state bodies, local governments, other authorized bodies of legally significant actions in relation to payers of fees. For example, granting certain rights and issuing permits (licenses).
The features of taxes are as follows:
- imperative-mandatory character;
- individual gratuitousness;
- monetary form;
- public and inappropriate.
The tax is considered established if the subjects (taxpayers) and elements are defined.
Mandatory elements of the tax:
- object (income, property, goods);
- the tax base;
- the value of the tax rate (quota);
- tax period (month, quarter, year);
- calculation procedure;
- procedure and terms of tax payment.
Classification of taxes is the distribution of taxes and fees for certain groups, due to the goals and objectives of systematization and comparisons. At the heart of each classification, and there are a sufficient number of them, there is a completely specific classifying feature: the method of collection, belonging to a certain level of management, the subject of taxation, the method or source of taxation, the nature of the applied rate, the purpose of tax payments, some other sign.
The classification of taxes is not only purely theoretical, but also of great practical importance. In the applied aspect, this or that classification makes it possible to analyze: the tax system, to carry out various assessments and comparisons by groups of taxes, especially in dynamics over a long period, when the composition of individual taxes and fees has changed. In addition, classification is essential for various international comparisons, because the tax systems of different countries differ quite significantly and direct comparisons across the entire list of taxes are simply not feasible, they will lead to erroneous theoretical conclusions and, as a result, to incorrect practical decisions.
Taxes and fees are classified according to various criteria:
1. According to the method of withdrawal, two types of taxes are distinguished:
- direct taxes are levied directly on income and property (profit tax, property tax, income tax);
- indirect taxes are established in the form of surcharges on the price or tariff. The final payer of such taxes is the consumer (VAT, excises, customs duties).
2. According to the impact, taxes are divided into:
- proportional - these are taxes, the rates of which are set as a fixed percentage of income or property value;
- progressive - these are taxes, the rates of which increase with an increase in the value of the object of taxation;
- degressive or regressive - these are taxes, the rates of which decrease with an increase in the value of the object of taxation;
- hard - these are taxes, the rate of which is set in absolute amount per unit of measurement of the tax base.
3. According to the purpose, they distinguish:
- general taxes - the funds from which are not assigned to certain areas of state spending (profit tax, VAT, personal income tax);
- marked (special) taxes - have a designated purpose (land tax, insurance premiums).
4. According to the subject of payment, there are:
- taxes levied on individuals;
- taxes levied on legal entities;
- mixed taxes.
5. According to the object of taxation, they are divided into:
- property taxes;
- resource taxes (rent payments);
- taxes levied on proceeds or income;
- consumption taxes.
6. According to the source of payment, there are:
- taxes attributable to individual income;
- taxes attributable to the costs of production and circulation;
- taxes attributable to financial results;
- taxes levied on sales proceeds.
7. According to the completeness of the rights to use tax revenues, the following are distinguished:
- own (fixed) taxes;
- regulatory taxes (distributed between budgets.
8. By terms of payment:
- periodic (they are also called regular or current) - these are taxes, the payment of which is systematically regular in nature within the time limits established by law;
- urgent (they are also called one-time) - these are taxes, the payment of which is not systematically regular, but is made by the due date upon the occurrence of a certain event or the performance of a certain action.
9. By belonging to the level of government:
- federal;
- regional;
- local.
There are three ways to collect taxes:
1. Cadastral (cadastres are used, i.e. registers containing the classification of typical objects according to their external features). Applies to land, buildings, deposits.
2. At the source (charged before the income is received by the taxpayer).
Source - T.A. Frolova Taxation of the enterprise Lecture notes. Taganrog: TTI SFU, 2010.