Classification of taxes on various grounds. Tax classification
It should be noted that 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, the classification is extremely necessary 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, consequently, to incorrect practical solutions.
Classification of taxes is a reasonable 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.
Let's consider the classifying features and the tax classifications corresponding to them, schematically presented in the figure.
Classification according to the degree of transcription, dividing taxes into direct and indirect, is the most famous and historically traditional classification of taxes.
Direct taxes These are non-transferable 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, corporate profits, property of organizations, 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 on 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 quite difficult for taxpayers in terms of evading them. In addition, they provide some resilience to tax revenues even during an economic downturn, while revenues from direct taxes on income are more strongly correlated with the level of economic activity. In addition, the fiscal role of indirect taxes is realized more significantly in the transition period from a command to a market economy.
While revenues from direct taxes are directly related to the efficiency of business entities, which is rather low in the absence of market experience and relevant norms of market behavior, revenues from indirect taxes are tied primarily to consumption, the volume of which is significant due to the dominance of consumption over savings. .
Indirect taxation is less noticeable and more veiled for the end consumer, since the nominal and actual taxpayers are different here. Manufacturers and sellers of goods (works, services) are the nominal taxpayer, who has tax legal relations with the state. 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 duties.
However, 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 property of the taxpayer, 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 as a share of the income 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 the low-income segments of the population is heavier than direct taxation, which, as a rule, provides them with 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.
Indirect taxation is actively used by almost all countries. Suffice it to say that by the time the most recognized indirect tax, the VAT, was introduced in Russia in 1991, it had already been successfully applied in 21 of the 24 member countries of the Organization for Economic Cooperation and Development (OECD), convincingly demonstrating its advantages over similarly earlier widespread in world practice indirect tax - from the turnover of retail trade. However, the harmonization of taxation is achieved through a reasonable combination of direct and indirect taxes, the ratio of which is objectively determined by the level of socio-economic development of the country and the need to ensure the revenue side of the budget.
In economically developed countries with high incomes of the population and enterprises, with a significant property complex, direct taxes prevail, while in developing countries there is a dominance of indirect taxes due to the low incomes of a significant part of the population, the unstable financial situation of enterprises, and low property security.
It should be noted that this classification, although most in demand in the theory and practice of taxation, is by no means universal.
First, not all taxes can be classified with absolute certainty into these groups. For example, the dilemma of assigning the so-called resource taxes to one group or another: severance tax, water tax, fees for the use of wildlife and aquatic biological resources will be quite controversial. They can be attributed to direct taxes, since they are associated with the fact of using state property (property). But such an attribution will be very conditional, because these taxes are completely shifted to the consumer, but not through a surcharge on the price, but through the price of the goods itself. With the same degree of conditionality, they can be attributed to indirect taxes.
Secondly, the very fact of the transferability of taxes must be taken with a certain degree of conventionality. Not all indirect taxes are fully passed on to the consumer. The determining factor here is the different price elasticity of various goods (works, services). Goods for which prices can rise without a decrease in market demand bear the burden of indirect taxes on the consumer quite well. In other cases, the burden of these taxes is shared between the producer and the consumer, and then the tax becomes direct for the producer. At the same time, direct taxes through the possibility of raising the price of any product in certain cases are passed on to the consumer no worse than indirect taxes.
The effect of price mechanisms, and, consequently, the objectivity of the implementation of the target fiscal orientation of these taxes (direct - on producers, indirect - on consumers) is also largely determined by the nature of the market for these goods (works, services): monopoly, oligopoly, perfect competition. To the greatest extent, the differentiation of the fiscal purpose of these groups of taxes is achieved in the market of perfect competition, to the least - in the monopolistic market.
Classification of taxes according to the object of taxation- classification (largely related to the previous one), according to which taxes can be distinguished: from property (property), from income (actual and imputed), from consumption (individual, universal and monopoly), from the use of resources (rental).
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 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. There are taxes on actual income, i.e. levied on actually received income, and 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 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 - all goods (works, services), with a few exceptions, such as VAT, and monopoly - the production and (or) sale of 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.
Classification of taxes by 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. Previously, a sufficiently accurate classifying basis is now being eroded due to the rapid development of small businesses, 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 the group of taxes on individuals, and on the profits of organizations and on the property of organizations, respectively, that make up the group of taxes on legal entities.
Classification of taxes according to the method of taxation demanded by the practice of administration. Here, taxes are distinguished depending on the method of determining the tax salary: “by declaration”, “at the source” and “by notification”. The most common method of determining 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 tax evasion.
In its pure form, this method is implemented only in personal income tax, 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 characteristics, for example, the estimated average profitability, objects of taxation. This method is implemented in taxes: land, on property of individuals, transport (for individuals).
Classification by applicable rate, divides taxes into progressive, regressive, proportional and fixed.
Taxes with interest (ad valorem) rates are taxes, the rate of which is set as a percentage of the value 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 the inequality of citizens 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 constructed in such a way that the ratio of income (profit) after 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. At present, 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 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 taxes to income (profit) before they are paid increases with the growth of these incomes (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) involves 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, a distinction is made between:
- taxes with fixed (specific) rates - the value of 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 wildlife 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, personal income tax, VAT;
- taxes with combined (mixed) rates - 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.
Classification of taxes by purpose differentiates them into abstract and target. Abstract (general) taxes, entering the budget of any level, are depersonalized and spent for the purposes determined by the priorities of the corresponding budget, i.e. revenues from general taxes are the main revenue sources of multi-level budgets. In any tax system, such taxes include the vast majority of them. Unlike common targeted (special) taxes have a predetermined 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 taxable nature), the proceeds from which form the budgets of three state non-budgetary funds of the Russian Federation: pension, compulsory medical insurance and social insurance.
Classification of taxes by payment deadlines means that there are fixed-term and periodic taxes. 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. A typical example of a fixed-term tax before the beginning of 2006 was the inheritance or gift tax, which has now been abolished. Of the remaining taxes and fees, the state duty has an urgent character. Periodic (they are also called regular or current) are taxes, the payment of which is systematically regular in nature within the time limits established by law. Such a period, for example, can be a month, a quarter or a year.
Classification by accounting sources of payment distinguishes between taxes on 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 inspect 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.
TO taxes and fees paid from the proceeds from the sale, 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 the financial result of operations, 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.
Tax payable on gross taxable income, is corporate income tax.
Sometimes, net profit is also singled out as a separate source of taxes, from which penalties are paid, for example, for excessive environmental pollution.
Classification of taxes by belonging to the level of government subdivides all taxes into federal, regional and local. This classification is the only one of all those described above that has a legislative status - the entire sequence of presentation of the Tax Code of the Russian Federation is built on it.
Note that the presented classifications do not in any way claim to be exhaustive. In the scientific literature, one can find many other classifying features that, on the whole, do not have any significant practical prospects for use. Such distinctions between taxes, for example, between spreading and quantitative, conditionally constant and conditionally variable, are used quite rarely, and even then in special studies. Such classifications are of little use for educational purposes, so we omit them.
From the presented totality, the unconditional significance of four classifications should be singled out. The greatest theoretical and methodological significance is the division of taxes into direct and indirect ones, and from a practical point of view, for a federal state, which Russia is, 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.
2.2 Classification of taxesCurrently, the types of taxes and fees as the most important component of the tax system are very diverse. Taxes can be classified according to different criteria.
All taxes in force on the territory of the Russian Federation, depending on the level of establishment, are divided into three types:
- federal:
- regional;
- local.
Federal taxes are established, abolished and amended by the Tax Code of the Russian Federation and are obligatory for payment throughout the territory of the Russian Federation.
Regional taxesare established by the Tax Code of the Russian Federation and are obligatory for payment throughout the territory of the relevant subjects of the Russian Federation. The government of the constituent entities of the Federation has the right to introduce or cancel regional taxes on its territory and change some elements of taxation in accordance with the current federal legislation.
Local taxes are regulated by legislative acts of federal authorities and laws of subjects of the Russian Federation. In accordance with the Tax Code of the Russian Federation, local self-government bodies are granted the right to introduce or cancel local taxes and fees on the territory of the municipality.
Classification of taxes in the Russian Federation depending on the level of establishment
Establishment level |
taxes |
Federal |
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Regional |
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Local |
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When real estate tax is put into effect on the territory of the corresponding subject of the Russian Federation, the effect of the property tax of organizations, the property tax of individuals and the land tax is terminated.
Depending on the method of collection, taxes are divided as follows:
- straight;
- indirect.
Direct taxes are established directly on the income or property of the taxpayer, the possession and use of which serves as the basis for taxation. Direct taxes include:
- personal income tax;
- corporate income tax;
- taxes on property of both legal entities and individuals.
Indirect taxesoften called taxes on consumption, are directly included in the price of goods (work, services) in the form of a surcharge and paid by consumers. These taxes are designed to shift the real tax burden to the end consumer. With indirect taxation, the subject of the tax is the seller of goods (work, services), and the bearer and actual payer of this tax is the consumer. Indirect taxes include:
- value added tax;
- excises;
- customs duties, etc.
Indirect taxes- the most simple for the state in terms of their collection, but quite difficult for the taxpayer in terms of hiding from their payment. These taxes are also attractive for the state because their revenues to the treasury are not directly tied to the financial and economic activities of the subject of taxation, and the fiscal effect is achieved in the face of a decline in production and even unprofitable work of organizations.
At the same time, the state, due to these features of indirect taxation, is forced to use direct taxes, so that as many objects of the taxpayer's activity as possible fall under the tax influence. All this together creates a sufficient stability of tax revenues and at the same time increases the dependence of the amount of taxes paid by the taxpayer on the efficiency of its activities.
Often in practice, taxes are divided depending on their use:
- general;
- special.
General taxes include the majority of taxes levied in any tax system. Their distinguishing feature is that after they are received by the budget, they are depersonalized and spent for the purposes defined in the corresponding budget.
Unlike them, special taxes have a strictly targeted purpose and are “fixed” to certain types of expenses. In particular, in the Russian Federation, an example of special taxes can be:
- transport tax;
- tax on the reproduction of the mineral resource base.
Depending on the established tax rates, taxes are:
- hard;
- percentage (proportional, progressive and regressive).
Depending on the financial and economic feasibility and reflection in accounting, taxes are classified as follows:
- included in the sale price of goods (works, services);
- attributable to distribution costs and production costs;
- attributable to financial results;
- paid from the net profit remaining at the disposal of the taxpayer.
Depending on belonging to the level of the budget, taxes can be divided as follows:
- fixed;
- regulating.
Fixed taxes go directly and in full to a specific budget or to an off-budget fund. Among them are taxes received by the federal, regional and local budgets.
Regulatory taxes are paid simultaneously to the budgets of different levels in the proportion determined by the budget legislation.
Classification of taxes in the Russian Federation depending on the subjects of taxation
Subject of taxation |
taxes |
Taxes paid by legal entities |
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Taxes paid by individuals |
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Mixed taxes |
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Special tax regimes in accordance with the Tax Code of the Russian Federation:
- taxation system in the form of a single tax on imputed income for certain types of activities;
- simplified taxation system;
- taxation system for agricultural producers;
- taxation system in the implementation of production sharing agreements.
The peculiarity of these taxes is that from the date of their introduction on the territory of the relevant subjects of the Federation, taxpayers, as a rule, stop collecting most of the taxes provided for by the Tax Code of the Russian Federation.
Classification of taxes is a grouping of taxes on various grounds. In the scientific literature, a special term is used to classify taxes - taxonomy. The variety of classifications, groupings and characteristics, which are the basis of various researchers, to a certain extent reflects the evolution of taxes.
The tax systems created in different countries include various types of taxes, which are grouped according to different criteria. In general, classification features are universal and are divided into:
- according to the method of collection;
- management level;
- the subject of payment;
- object of taxation;
- belonging to the links of the budget system;
- appointment;
- payment deadlines.
Historically, depending on the basis laid down in the comparison of tax on objects of taxation, they are divided into income-property, in the modern sense - straight And indirect. The former include taxes on property or income; to the second - taxes on circulation or consumption, the final payer of which is the consumer of the goods, paying a premium to the price. This division has been known since antiquity.
One of the first scientists at the origins of tax science was W. Petty, a supporter of indirect taxation and arguing in favor of excises.
The Comptroller General (Minister) of Finance of France A. Turgot, objecting to indirect taxes, noted that they violate freedom, the correct course of consumption, increase state costs and give advantages to foreigners in the domestic market.
Direct taxes, A. Wagner argued, are those where, according to the assumption or desire of the legislator, the tax payer is the bearer of it, where, therefore, the transfer of taxes is not expected and even less is the desire of the legislator, sometimes even prohibited and punishable. On the contrary, indirect taxes are taxes where the payer is supposedly not a bearer of taxes, or even intentionally should not be, and the legislator wants to shift it to others, even orders to tax it.
K. Marx recommended the complete abolition of indirect taxes and their general replacement with direct taxes. Indirect taxes raise the prices of commodities, since merchants add to these prices not only the amount of indirect taxes, but also the interest on profits and capital advanced to pay them.
SYU. Witte singled out the greater uniformity of direct taxes compared to indirect taxes, since direct taxes are more commensurate with the paying capacity of citizens. As a result, Witte concluded that the financial system of any country should be based on the optimal combination of direct and indirect taxes.
The evolution of the tax system testifies to a certain regularity in the development of direct and indirect taxes and in the ratio between them, which changed at various stages of the development of society. In the XIX - early XX centuries. the main role was played by indirect taxes, distinguished by ease of collection, stability and regularity of receipts. From the 20s of the XX century. direct taxes begin to play a dominant role.
In turn, direct taxes are divided into real taxes, which are levied on property, taking into account the average, and not the actual profitability of the payer, and personal, paid from the taxpayer's actually received income or property.
Indirect taxes are usually divided into the following types:
- universal;
- individual;
- fiscal monopoly;
- customs duties.
All goods, works and services are subject to universal indirect tax. The classic examples of such taxes are value added tax, turnover tax or sales tax. An individual indirect tax is an excise tax.
Fiscal monopoly taxes are indirect taxes on goods, the production or sale of which is monopolized by the state. This type of tax arose from the regalia, i.e. the exclusive right of the state to any type of activity. An example of a fiscal monopoly is the wine monopoly in Russia. According to the law of July 6, 1894, the production of alcohol was reserved for private distilleries. Raw alcohol went to the state, which processed the raw alcohol and itself was engaged in the sale of alcoholic beverages.
At present, the division of taxes into direct and indirect is rather arbitrary, while the division is based on the principle of tax shifting.
In the budgetary policy of the state, the classification of taxes based on the state structure and the competence of state authorities to establish taxes and manage tax payments has become most widespread.
In the Russian Federation, the composition of federal, regional and local taxes for the period from 1992 to 2005 changed repeatedly.
According to the level of management, according to the Tax Code of the Russian Federation, taxes are divided into federal, regional and local (Table 1.1).
Federal taxes are established by the central bodies of representative power, are obligatory on the territory of the entire state, are levied on the basis of tax legislation and go to the federal budget.
Regional and local authorities do not have the right to impose taxes that are not provided for by the Tax Code of the Russian Federation. When establishing regional and local taxes, the legislative authorities of the constituent entities of the Russian Federation or representative bodies of local self-government may determine the following elements of taxation:
- tax rates within the limits established by the Tax Code of the Russian Federation;
- procedure and terms of tax payment;
- tax incentives and grounds for their use.
The object of taxation of the majority of federal taxes on organizations is associated with operations for the sale of goods (works, services), property and property rights. The Tax Code of the Russian Federation defines the range of those operations that relate to the concept of implementation. Article 39 of the Tax Code of the Russian Federation provides approaches to the definition of sales operations.
The sale of goods (works, services) by an organization or an individual entrepreneur, respectively, is the transfer on a reimbursable basis (including the exchange of goods, works or services) of the right of ownership of goods, the performance by one person for another person, the provision of services for a fee by one person to another. In addition, the sale in some cases is the provision of services by one person to another on a gratuitous basis.
In addition to the general (traditional) taxation system, there are special tax regimes that provide for exemption from the obligation to pay certain taxes:
- taxation system for agricultural producers;
- simplified taxation system;
- taxation system in the form of a single tax on imputed income;
Grouping taxes according to the object of taxation is also found in scientific publications. It reflects the division of taxes into taxes on income, property, actions, resources.
By appointment Use taxes are divided into general, special and extraordinary. General taxes are depersonalized and go to the single treasury of the state. Special taxes have a strictly targeted purpose. The advantage of general taxes is that they provide flexibility in budget policy, the ability of government agencies to redistribute incoming funds between areas of expenditure. The introduction of emergency taxes is directly related to a specific event or stage in the existence and development of a country.
Depending on the distribution of taxes between different budgets they are divided into:
- fixed - taxes directly go to a certain budget (for example, VAT goes to the federal budget in the amount of 100%, local taxes are credited only to local budgets);
- regulatory - taxes are distributed in accordance with budgetary legislation to various budgets in a certain proportion (tax on profits of organizations) in order to improve their balance. The regulatory role is played mainly by federal and regional taxes.
Depending on the subject taxes are divided into the following types:
- taxes from organizations (tax on income, tax on property of organizations);
- taxes from individuals (tax on income of individuals, tax on property of individuals);
- mixed taxes (land tax, transport tax). The main part of taxes in the Russian Federation belongs to the category of mixed taxes.
By frequency of payment:
- one-time;
- periodic-calendar, which are divided into monthly, quarterly, semi-annual and annual.
According to the source to which they refer taxes:
- attributable to the costs of production and circulation (single social tax, tax on the extraction of minerals);
- included in the selling price of products (VAT, excises);
- attributable to financial results to the debit of account 90 (tax on property of organizations);
- on profit and at the expense of profit (profit tax).
In Russia, federal taxes and fees are established and collected; taxes of subjects of the Russian Federation (regional); local taxes.
On the basis of transferability taxes are divided into direct and indirect. Direct taxes are taxes that are levied as a percentage of income or property. Indirect taxes are taxes on goods and services, established as a premium on the price and levied in the process of consumption of goods and services. Indirect taxes include excises, value added tax, customs duties.
According to the affiliation of bodies and the level of government, taxes are classified depending on the body that collects the tax and at whose disposal it goes. On this classification basis, taxes in Russia differ as follows: federal, regional and local.
In accordance with the Tax Code of the Russian Federation (TC), a tax is understood as a mandatory, individually gratuitous payment collected from organizations and individuals in order to financially support the state and 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 actions in the interests of payers of fees by state bodies, local governments, including the granting of certain rights or the issuance of licenses.
Articles 13-15 of the Tax Code provide the following classification taxes.
to federal taxes and fees include:
- value added tax;
- excises;
- personal income tax;
- unified social tax;
- corporate income tax;
- mineral extraction tax.
- water tax;
- fees for the right to use objects of the animal world and objects of aquatic biological resources;
- government duty.
to regional taxes include:
- corporate property tax;
- gambling business tax;
- transport tax.
to the local taxes include:
- land tax;
- personal property tax.
To special tax regimes relate:
- the system of taxation by the unified agricultural tax (ESHN);
- simplified taxation system (STS);
- taxation system with a single tax on imputed income for certain types of activities (UTII);
- taxation system in the implementation of production sharing agreements.
There are non-tax payments. Their payment to the budget is controlled along with the Federal Tax Service of the Ministry of Finance of the Russian Federation (FTS) and other federal services.
Payments controlled by the Federal Customs Service of the Russian Federation (FTS) include customs duties and fees, as well as VAT and excises paid by taxpayers when goods, works, services are moved across the customs border.
Payments controlled by the Federal Agency for Subsoil Use include payments for the use of subsoil.
Payments controlled by the Federal Service for Ecological, Technological and Nuclear Supervision include payments for negative environmental impact.
Fees monitored by the Federal Forestry Agency include fees for the use of forests.
There are a huge number of tax classifications, but all of them can be combined according to three criteria - these are fiscal, regulatory and social components.
What is the fiscal function is not difficult to guess - it is the replenishment of the state budget. In fact, this is the main mission of taxes. The funds of the population, enterprises and organizations are accumulated and further redistributed, thus providing the necessary conditions for effective management.
As for the regulatory function, here the state, through taxes, influences business activity, economic growth or recession, an increase or decrease in supply and demand, etc.
The main mechanism of social function is social justice: the rich should pay more, and the poor - less. It manifests itself through the application of all kinds of benefits, deductions, simplifications or cancellation of taxes.
First of all, they are aimed at low-income segments of the population. But citizens with high incomes - on the contrary, should deduct more. A striking example of this is the increased vehicle tax rates on luxury cars.
Direct and indirect taxes.
If we structure all taxes according to various criteria, we get the following forms of taxes. The main feature here is the method of withdrawal, both from individuals and from legal entities.
Direct taxes are well known to all of us - they are withdrawn from a part of income (income tax, tax on the simplified tax system, income tax, etc.), or from the value of certain property (tax on the sale of movable and immovable property, land tax, inheritance tax, etc.). etc.).
Indirect taxes are hidden. The well-known VAT to all of us is a prominent representative of an indirect tax hidden in the cost of goods. Each time, paying for goods in a supermarket, buyers automatically become payers of this tax. The same applies to excise duty. If we are well aware of the existence of direct taxes, then we sometimes may not be aware of indirect taxes! Thus, indirect taxes also perform a pricing mission.
Each of these forms has its pros and cons for the state. For example, the stability of direct tax revenues to the budget is their main advantage.
But the open nature is, on the contrary, a disadvantage, since prerequisites are created for evading their payment (income is hidden, actions are taken with a fictitious tax credit for VAT, etc.)
As already mentioned, the hidden nature of indirect taxes makes them less noticeable for payers, because it is not always indicated on the product which indirect taxes are included in its price.
In addition, they play a certain role in regulating the demand for goods that can be harmful to health (alcohol, tobacco products), because due to the excise tax, the prices for these goods are far from the lowest. Stimulation of national production is also the prerogative of indirect taxes.
Domestic goods for consumers are much more affordable than foreign ones due to the absence of customs duties. But the fact that the factor of social inequality in incomes is not taken into account is an undeniable minus of indirect taxes, because price increases are most often felt by the low-income segments of the population, while the rich may not even notice the difference. In this regard, one can often observe various programs for the poor - goods for such categories of people are sold at reduced prices, without including indirect taxes in them.
Federal, regional, local.
The next feature for determining the form of taxes will be the level of the budget to which revenues go. In this regard, there are: federal, regional and local taxes.
The Tax Code defines federal taxes as obligatory for payment throughout the territory of the Russian Federation. What kind of taxes do they include?
Regional taxes are obligatory for payment by subjects of the Federation in the corresponding region. At the same time, the government has the right to revise rates, change the conditions for paying taxes, or cancel them altogether. Regional taxes include: corporate property tax, gambling tax, transport tax.
On the principle of regional, local taxes have flexibility in terms of establishment, rates and cancellation at the level of municipal government and include: land tax, property tax physical. persons, sales tax.
General and special taxes.
If we consider the nature of the targeted use of funds received by the budget, then we can determine the following pattern:
General taxes do not have a clearly defined purpose of use, that is, these funds provide comprehensive state expenses - both current and capital (income tax, personal income tax, VAT, etc.). But special taxes are intended for a specific purpose (industry).
For example, in the past, funds from transport tax revenues were used exclusively for the repair and construction of roads. Now this tax already belongs to the general. However, there are regions where, at the initiative of the regional authorities, road funds have been created and the funds from them are used exclusively for the intended purpose - for the development of the road industry. Special tax also includes mineral extraction tax, land tax, water tax.
Proportional, progressive and regressive forms of taxes.
Such a classification of forms of taxes arose on the basis of the mechanism of action of rates. Dependence by proportion (proportional taxes) means that the rate does not change in any way with changes in income and is set at a fixed value (mainly a percentage of income or value). This principle underlies many modern taxes, for example, an enterprise pays a profit tax of 20% for any amount of profit received.
Progressive taxes involve rates changing with the size of the taxable object, and since the word "progress" is an upward movement, it is not surprising that rates only tend to rise as income increases. The same example regarding the tax on vehicle owners: the rates increase with the cost of a car from 1 million rubles.
The regressive tax mechanism works on the principle of inverse proportion: the larger the tax base, the lower the tax. In its pure form, this form of tax is quite difficult to meet, and indeed such a relationship seems illogical. However, regressive taxes are designed to stimulate business activity, production growth, the desire to work and bring benefits not only to themselves, but also to the country's economy. Therefore, in the quantitative ratio of fees, this form can outstrip even the progressive method. In Russia, according to this principle, they are trying to bring the wages of workers out of the shadows - the larger the wage, the smaller the deductions to the funds.
Cadastral, by source of taxation, by declaration.
These forms of taxes were formed depending on the payment. For example, the form “by declaration” involves the submission to the tax service of a document of a special form in which the payer declares his tax obligations (VAT, income tax, etc.).
“At the source of payment” means that the taxpayer receives income already minus tax. A classic example is that employees receive their wages "on hand" minus tax deductions.
The cadastral form differs in that the profitability of the operation is determined using a special register containing information about typical objects. Land tax refers to this form, since it is determined based on the cadastral value of the land.
Thus, various forms of state taxes are connected in many respects with its main purpose - financing. But the improvement of the tax mechanism in many countries contributes to a certain shift in priorities - it is important not only to withdraw, but also to take care of development, so social policy, the cultural component, ecology and security become one place with the fiscal task.
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.