Tax classification is a scientifically substantiated taxonomy of taxes according to their correspondence to each other on the basis of any kindred attribute. For example, such a classification of taxes of the Russian Federation has as its goal the improvement of activities on the formation and execution of the budget, the provision of systematic and effective control over the movement of taxes, the comparison of taxation parameters by region, the development of tax strategies and tactics, taking into account the specific level of socio-economic development of society.
The distinguishing features of the classification are objectively valid criteria by which the differentiation of taxes is carried out, and which are determined by the genesis of the tax as an economic phenomenon.
The current tax classification of the Russian Federation provides for their differentiation on the following grounds and contains the following tax classification groups:
1. Based on the method of exemption, taxes are divided into direct and indirect. The first ones are those that are paid directly by the taxpayer, and they cannot be redistributed to other persons. These taxes are directly related to the economic activity of a particular entity and are taxed in the form of corporate income tax , property of individuals, income tax and others. Taxes, which are established in the form of surcharges on the cost of goods and services, make up a group of indirect taxes. These include excise taxes, various payments established by law, VAT, sales taxes.
2. The classification of taxes of the Russian Federation by 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 based on the level of government. Local taxes are also singled out here as an independent group.
4. According to their functional purpose, they distinguish between general ones - VAT, income tax, and target - payments to off-budget funds, road, water, environmental and others.
5. According to the source of payment, taxes are considered from the point of view of the amount from which they were paid:
- 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 from the proceeds for goods and services sold (VAT, excise taxes, duties for the implementation of actions);
- financial result ( taxes on advertising, property, etc. are included in this group);
- income - profit, salary (they pay income tax, UTII);
- net profit - the amount paid in the form of tax at the expense of profit (fines, penalties, damages, interest).
6. The classification of taxes of the Russian Federation by object includes property (for all categories of payers), resource, taxes calculated from the amount of income, consumer, and special taxes paid for a certain type of activity.
7. According to the method of calculation distinguish: proportional tax, linear, step and solid. The progressive tax and regressive tax belong to the same group.
8. Declaration, cadastral, cash and non-cash taxes form a group classified by taxation method.
9. According to fiscal needs, folding taxes are considered (the value is determined based on the specific financing needs of specific projects), quantitative taxes are those based on the ability of payers to be taken into account.
10. The fixed and regulatory taxes, which differ in the time parameter of the action, form a group distinguished on the basis of the sign of a functional action.
11. From the point of view of the established procedure, they distinguish between compulsory (those defined by federal law and applied throughout the country) and optional (those introduced by special decrees for any specific purpose).