Current classification of Russian taxes

Classification of taxes is the scientifically based taxonomy of taxes according to their correspondence to each other on the basis of some kind of related sign. For example, this classification of Russian taxes is aimed at improving the activities for the formation and execution of the budget, ensuring systematic and effective control over the movement of taxes, comparing the parameters of taxation by region, developing a tax strategy and tactics, taking into account the specific level of socio-economic development of society.

The distinguishing signs of classification are objectively effective criteria for dividing taxes and are determined by the genesis of the tax as an economic phenomenon.

The existing classification of taxes of the Russian Federation provides for their delineation on the following grounds and contains the following classification groups of taxes:

1. On the basis of the method of exemption, taxes are divided into direct and indirect. The first ones are those that the taxpayer pays directly, and they can not be redistributed to other persons. These taxes are directly related to the economic activities of a specific entity and are withdrawn in the form of corporate profit tax, property of individuals, income tax and others. Taxes that are established in the form of surcharges to the value of goods and services constitute a group of indirect taxes. These include excises, various payments, established by law, VAT, sales taxes.

2. Classification of taxes on the subject of taxation provides for the allocation of taxes from individuals (income, for example), from legal entities (income tax, property), as well as mixed (various contributions to various funds).

3. Federal and regional taxes are classified on the basis of the level of power. Local taxes are also allocated here as an independent group.

4. In terms of functional purpose, they distinguish between general - VAT, profit tax, and targeted - payments to off-budget funds, road, water, environmental and others.

5. According to the source of payment, taxes are considered in terms of the amount from which they were paid:

- prime cost - taxes that are included in the cost of goods and services (resource payments, social contributions, water tax and others);

- Prices, tariffs - taxes that are paid out of revenue for goods and services sold (VAT, excises, duties for the implementation of actions);

- financial result (this group includes taxes on advertising, property, etc.);

- income - profit, salary (they pay income tax, UTII);

- net profit - amounts paid in the form of tax due to profits (penalties, sanctions, damages, fines).

6. Classification of taxes on the territory of the Russian Federation includes property (for all categories of payers), resources, taxes, calculated from the amount of income, consumer, as well as special taxes paid for the conduct of a certain type of activity.

7. By the method of calculation, there is a proportional tax, linear, stepwise and solid. To the same group belong progressive tax and regressive.

8. Declaration, cadastral, cash and non-cash taxes form a group classified according to the method of taxation.

9. According to the fiscal need, taxation taxes are considered (the value is established based on the specific need for financing specific projects), quantitative ones are those that are based on taking into account the possibilities of payers.

10. Fixed and regulated taxes, characterized by a temporary action parameter, form a group allocated on the basis of the functional action characteristic.

11. From the point of view of the established procedure for conducting distinctions, there are compulsory (those defined by federal legislation and applied throughout the country) and optional (those that are introduced by special regulations for a specific purpose).