Currently, most aspects of human life are strictly regulated and distributed across many groups and categories. In this article, we will consider an important and interesting component of an individual’s stay in society under the name “Tax Classification”.
Characteristics
At its core, the foregoing recovery is mandatory, gratuitous and individual. In this case, taxes are levied on individuals, as well as on organizations and enterprises in the form of alienation of their property. However, as mentioned earlier, there is a special division of such payments into groups. Often the grounds for tax classification act as signs and criteria. Therefore, they will be considered below.
Tax classification
As mentioned earlier, the separation of mandatory fees is quite extensive. It is aimed at the most complete observation and management of all aspects of the life of both each individual person and organizations in general. The tax classification according to the degree of establishment can be presented in three versions: federal, regional, local.
Let's consider each of them in a little more detail. So, the first is established and changed only by the Tax Code and is mandatory for payment throughout the country. The second is considered mandatory only on the ground of the relevant entities. The government of such regions is able to independently introduce or cancel the necessary penalties. The third, in turn, can only be regulated by the federal legislative authorities. However, local government has the right to make adjustments and cancel fees. The tax classification is also divided by the method of collection into direct and indirect payments. The former relate directly to the object of taxation, while the latter are included in the price of the goods, which is why they are often called the duty on consumption. It should also be noted a characteristic feature. Indirect taxes contribute to the gradual transfer of the amount of collection to consumer costs. In addition, depending on the use of fees, general and special obligations can be distinguished. Tax classification also implies the existence of several methods of collection: cadastral, according to the declaration, from the source.
Conclusion
Of course, this article presents only a small part of the real existing division. However, in the modern world, tax classification categories are gradually acquiring more and more differences and characteristics, which allows to expand and complicate the structure of the system itself. Nevertheless, the groups presented earlier and their fundamental features can be considered the most general and fundamental. This is possible because it is the above characteristics that are paramount and allow us to build more complex structures on their basis.