taxes in modern economies can be presented in the widest range of varieties. Reasons for classifying the corresponding obligations may also be a large number of. The tax system of the Russian Federation is characterized by a number of features related to the definition of the principles for assigning taxes to certain categories. Which of them can be called the most remarkable? How can taxes be classified?
Taxes - essential element economic management. As a rule, they become the main resource of the state in the formation of the budget. Taxes can be levied on both individuals and legal entities in accordance with the provisions of the law. Their main elements:
There are many reasons for classifying taxes. Among these is the classification of payments as fixed, progressive, regressive or proportional. Let's consider their specifics in more detail.
So, the classification of taxes may involve classifying them as those that are calculated using fixed rates, namely, they are fixed in absolute terms, as a rule, out of correlation with the value of the taxable base and often independently of it.
There are proportionate rates. They are considered to be among the most common. These rates assume the calculation of fees as a percentage of the taxable base. The larger the object of taxation, the higher, respectively, the calculated payment obligation.
Progressive rates assume that, on the one hand, as in the previous scenario, the payer will have to pay a certain percentage of the taxable base to the state, on the other hand, an increase in the corresponding share as the value of the object of taxation grows.
In turn, regressive rates suggest an inverse pattern - a decrease in the percentage of the base synchronously with a decrease in its value.
Classification of taxes can be carried out based on the method of transferring fees to the budget. Let's study this criterion in more detail.
The criterion under consideration involves the division of taxes into direct and indirect. The former include those paid directly by the taxpayer. As a rule, they reflect some kind of economic activity, for example, generating income in the process entrepreneurial activity. It can be noted that the concept of direct taxes was enshrined in Soviet legislation. Thus, the corresponding type of budget obligations is a completely familiar phenomenon for the Russian legal system.
Indirect taxes are those that are paid de jure by one entity, but de facto by another. An example is VAT. This tax retailers are required to pay along with other fees. But, as a rule, retailers include VAT in the cost of goods. Therefore, the actual payers of this tax are buyers. Russian system indirect taxes also includes excises, customs duties.
The classification of taxes and fees can also be carried out within the framework of those basic categories that we have identified above. So, we can take a closer look at the specifics of direct payments. Their classification may involve the assignment of fees to those that are withheld from individuals and must be paid by legal entities. Among the taxes of the first type are property, transport, personal income tax. Fees levied on legal entities - income tax, various preferential payments (STS, UTII, on the property of the organization).
Another reason for classifying fees is whether they are classified as general or targeted. The first taxes include those that go to the state budget and are used as a resource for financing general expenses. Special taxes involve the use in a particular sector of the national economy.
The classification of taxes in the Russian Federation can be carried out on the basis of assigning the fee to a particular level (federal, regional or local).
The first includes payment obligations, which are established legal acts adopted by the highest authorities of the Russian Federation. Federal taxes include personal income tax, VAT, income tax, trading tax, customs duties.
Regional fees are set at the level of legal acts adopted in the constituent entities of the Russian Federation. Among the relevant payment obligations is a tax on the property of organizations, on the extraction of minerals.
Local fees - those that are established at the level of municipalities of the Russian Federation. Among the relevant payment obligations - land tax, property fee for individuals.
A little later, we will consider the specifics of federal, local, and municipal payment fees in more detail.
Classification of taxes can be carried out on the basis of the principles of formation of payment obligations of taxpayers to the state.
Yes, in economic system a concept can be adopted according to which tax subjects will have to pay fees to the budget in proportion to the key benefits received from the state or society. That is, those citizens and organizations that receive the greatest benefit must fulfill obligations in order to generate the noted benefits. For example, if entrepreneurs want to take advantage of opportunities to export their products, then they should be interested in the stable functioning of the necessary state institutions. Therefore, they need to deduct taxes in sufficient amounts to ensure that the relevant structures work.
Another concept assumes that taxpayers transfer fees to the budget in correlation with the actual amount of revenue received. This approach is quite common in the world. The Russian tax system also uses it to a large extent. The classification of taxes in question may include various additional criteria. For example, the legislator may focus on the collection of payments on a wide range of grounds, or, conversely, identify several key items of taxation.
Supporters of tax diversification, which is being implemented under the first scenario, believe that such an approach can increase the stability of the economy and guarantee the stability of budget revenues in the event of crisis trends in certain industries. In turn, those researchers who believe that it is better to identify several basic sources of budget revenues argue their point of view with easier ways to administer such a taxation system, as well as the presence of more ways legislative regulation collection of necessary payments.
Above, we noted how widespread the classification of taxes in the Russian Federation is, based on their classification as federal, regional or municipal. Let's study their specifics in more detail.
These fees are subject to calculation and payment throughout Russia. They are established and regulated by federal legislation, according to a number of estimates they are key in terms of generating national budget revenues, largely determine the stability of the economy, and are a significant resource for supporting regional and local budgets through grants, subventions and other financing mechanisms. Federal taxes and fees include:
Note that the list federal taxes, like those presented at other levels, may be periodically adjusted by regulatory legislation.
Establishment regional taxes is carried out, as we noted above, by the authorities of the constituent entities of the Russian Federation, but taking into account the provisions contained in the Tax Code of the Russian Federation. The current criteria, which are included in the noted federal source of law, suggest that regional authorities can adjust the rates, procedure and terms for fulfilling payment obligations if they are not established in the Tax Code of the Russian Federation.
The next level of taxation in the Russian Federation is local. Taxpayers in municipalities must pay the relevant fees: cities, districts, rural settlements. Among the local taxes: land, on the property of individuals. The power to set the criteria for appropriate payments is established by law in relation to the various municipalities.
As for urban districts, which include internal administrative structures, the powers of representative bodies related to the establishment, activation or termination of the activities of municipal structures can be exercised by the authorities of the city or those same structures in relation to the provisions of the legislation of the constituent entity of the Russian Federation, which fixes the division of powers between urban districts and areas within them.
In cities of federal significance of the Russian Federation, local payments, which are assumed by the widespread classification of taxes and fees in the Russian Federation, are established by the Tax Code of the Russian Federation, as well as legal acts adopted by the authorities of the respective settlements. Regarding the powers of political structures in cities of federal significance: they consist in the ability to regulate, as in the case of regional taxes, the rates, procedure and terms for transferring the relevant fees, if these criteria are not spelled out in the Tax Code of the Russian Federation.
Another group of powers of authorities in cities of federal significance is the establishment of the specifics of the definition tax base as well as benefits.
Federal, regional or local taxes, which are not provided for by the Tax Code of the Russian Federation, cannot be applied in Russia. In the provisions tax code special tax regimes, providing for additional federal payments, as well as the procedure for establishing the corresponding fees. Appropriate tax regimes may include exemption from payment obligations of entities that pay general federal, regional or local fees to the treasury.
The tax classification criteria contained in the legislation of the Russian Federation imply the allocation separate category payment obligations in the form of special regimes. Let's explore their specifics in more detail. Special tax regimes are fixed in the provisions of the Tax Code of the Russian Federation and are applied in the manner prescribed by this source of law and other laws governing taxes and fees. The modes in question include:
We noted above that the principles of tax classification may imply the allocation of additional criteria for classifying payments into certain categories. So, for example, there are two types of simplified tax system - one that involves the payment of tax on revenue to the state at a rate of 6%, and also one in which taxpayers transfer 15% of profits to the budget.
The types of taxes provided for by the legislation of the Russian Federation and their classification in some cases may involve a pronounced specification of the criteria for calculating payments. For example, the formula for calculating UTII involves the use of several components at once - basic profitability, a physical indicator, and various coefficients. In fact, we can talk about the presence in the tax system of the Russian Federation of several dozens of unified taxes on imputed income, based on various combinations of these elements.
The classification of local taxes, as well as regional and federal taxes, can be based on the components that form the payment. These are considered:
It can be noted that these components are fixed in the legislation.
The classification of taxes by objects is widespread, which, as we noted at the beginning of the article, constituent parts payments to the state budget. There can be quite a lot of grounds for assigning fees to certain categories within the framework of the criterion under consideration. This may be, for example, the level of the authority that approves the rate or the procedure for calculating the payment.
The types of taxes considered by us and their classification have essential, primarily in terms of building state strategy budget formation. The authorities of the Russian Federation can ensure the calculation and transfer of fees to the budget at three levels at once, correlated with the system government controlled. Such a scheme, according to many researchers, is one of the most optimal for Russia. In this regard, the Tax Code, the classification of taxes in accordance with it, is of exceptional importance.
Payments to the budget, classified into one category or another, are also of great scientific importance. Law as a science involves the development of theories that explain the functioning of the norms of laws, including those that regulate payments to the budget, as well as the determination of optimal schemes for their practical application. Relevant knowledge can also make a huge difference when building public policy economic development.
We have considered on what grounds tax classification can be implemented. concept direct tax and indirect was also described in our article. Now let's try to summarize the key facts that we have studied.
So, payment obligations to the budget can be carried by both individuals and organizations. Among the basic grounds for classifying taxes is their classification as direct or indirect. The legal system of the Russian Federation has adopted the principle of distributing fees into 3 main categories - federal, regional, and local.
In some cases, taxes can be classified based on the specifics of their constituent elements.
It is possible to single out additional categories of fees by detailing them on the basis of certain signs (as in the case of UTII). If we are talking about some basic features that can be the basis for classification, we can cite the STS as an example. In this case, there are 2 categories of this tax - paid, as we noted above, at a rate of 6% of revenue or calculated at a rate of 15% of the taxpayer's profit.
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.
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:
In Russia, the legislation fixes payments to three levels of the budget. This is the federal, regional and local budget.
All of them are regulated by 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 excise taxes on alcohol, where 1 liter is taken for calculation. ethyl alcohol. 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 income, the financial results of its activities, from the revenue that comes 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.
Without taxes, it is impossible to imagine the normal functioning of any state. Payments received from legal entities, individual entrepreneurs, individuals, provide the country with the required volume financial resources. They are also a stimulant. economic activity or, conversely, a deterrent for some 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.
Compulsory 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.
The concept of taxes, their features and mandatory elements
Definition 1
A tax is an individual and non-refundable payment that is levied on without fail from legal and individuals by alienating their Money to ensure the activities and normal functioning of the state and its municipalities.
Taxes are obligatory, gratuitous in nature, are levied in cash, are public and non-targeted.
In order to establish a tax, you need to determine its main elements, such as:
Definition 2
Classification of taxes is their distribution and grouping according to certain characteristics.
According to the level of establishment, taxes are classified into:
Withdrawal method:
According to their impact, taxes are:
According to their purpose, taxes are divided into:
Depending on the subjects of taxation, taxes are classified into:
Depending on the object of taxation, taxes are divided into:
According to the method of taxation, taxes are divided into:
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 charges;
- the subject (taxpayer) of the tax;
-by terms payments;
-by object taxation;
- by the body that establishes and specifies taxes;
-in order reference;
- by target orientation;
- by sources taxation;
-by level budget.
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.).
AT ) 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 taxable 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 after sale; transport tax - upon registration or re-registration Vehicle and 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, established throughout the territory Russian Federation federal laws, regardless of the enrollment budget (example: excises, VAT, corporate income tax, etc. Tax Code of the Russian Federation (part 1), art. 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.).
AT ) 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 the legislative acts of the Russian Federation and levied throughout the territory, regardless of the budget to which they are received (all federal taxes and certain state and local taxes).
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.);
AT ) taxes on actions, economic acts, financial operations(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 water 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: single social tax, land tax, transport tax, etc.);
AT) taxes related to financial results (example: corporate property tax, advertising tax, etc.);
G ) taxes calculated on taxable income- income tax;
D) taxes related to net profit , 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 off-budget 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.
Classification of taxes - a grouping of statutory taxes, fees and other payments, due to the goals and objectives of their systematization and comparison. The systematization can be based on the methods of calculation and collection, distribution of taxes among the links of the budget system, the nature of the applied tax rates, tax incentives and other criteria.
The first classification of taxes was built on the basis of the tax shiftability criterion, which initially, back in the 17th century, was tied to the income of the landowner (land tax is a direct tax, the rest are indirect). Subsequently, A. Smith, based on the factors of production (land, labor, capital), supplemented the income of the landowner with income from capital and labor and, accordingly, two direct taxes - on the entrepreneurial profit of the capital owner and on wages hired worker. Indirect taxes, A. Smith believed, are those taxes that are associated with costs and are passed on to the consumer. Lykova L.N. Russian tax system. General and special. - M.: Nauka, 2009. - S. 59.
The most significant for the modern theory and practice of taxation are the following main types of tax classification:
- according to the method of collecting taxes;
- by the body that establishes taxes;
- on the target orientation of the introduction of the tax;
- by subject-taxpayer;
- according to the level of the budget to which it is credited tax payment;
- according to the order of accounting;
- Due dates.
1. Classification according to the method of levying taxes:
- direct taxes, which are levied directly on the income or property of the taxpayer;
– indirect taxes which are included in the price of goods, works, services. The final payer of indirect taxes is the consumer of goods, works, services;
- fees and charges.
Classification according to the method of levying taxes in the economic literature is defined as traditional. Despite the rather complicated option of grouping taxes simultaneously according to the methods of their collection, the nature of the applied rates, the objects of taxation and taxpayers, it has become widespread. This system is based on the division of all taxes into three categories:
- direct taxes;
- indirect taxes;
- fees and charges. Lykova L.N. Russian tax system. General and special. - M.: Nauka, 2009. - S. 60.
Under direct taxes are understood taxes on income and property, under indirect - taxes on goods and services. The category of duties and fees includes all other taxes that do not fall into the first two categories.
Direct taxes, in turn, are divided into real and personal taxes. The division of taxes into real and personal taxes is based on the fact that real taxes are levied on individual things belonging to taxpayers, and personal taxes are levied on the total income or property of the taxpayer. The group of direct real taxes is formed by land taxes, trade taxes, taxes on income from money capital, tax on securities. The group of direct personal taxes includes personal income tax, profit tax (income) joint-stock companies(corporate), property taxes of legal entities and individuals, capital gains tax, excess profit tax, poll tax. To personal taxes also applies to tax on property transferred by inheritance or gift.
Indirect taxes are excises, state fiscal monopolies, turnover taxes, sales tax, VAT, customs duties and customs fees, and state duty. The concept of "excise tax" can have both an extended and a narrow interpretation. The group of excises can include all types of taxes on goods and services (extended interpretation). In this case, excises are called not only taxes on certain goods and services, but also value added tax (universal excise), sales taxes, import duties. Sometimes customs import duties are not included in excises, sometimes sales taxes are allocated to a special group. A narrow interpretation of the term "excises" provides for the inclusion in this group of only taxes levied in the form of surcharges on prices or tariffs for certain specific goods and services. With an extended interpretation, this group of taxes is usually called individual excises. Value added tax is often considered as a kind of turnover tax and these two taxes are combined into one group, contrasting them with individual excises. Lykova L.N. Russian tax system. General and special. - M.: Nauka, 2009. - S. 61.
2. Classification depending on the body that establishes taxes (by level of management):
- federal taxes, the elements of which are determined by federal legislation and which are uniform throughout the country. They are established and implemented by the highest representative body of power. These taxes can be credited to the budgets of various levels;
- regional taxes are established by the legislative bodies of the subjects of the federation and are mandatory on the territory of this subject;
– local taxes are introduced in accordance with the Tax Code of the Russian Federation and regulations of local governments. They come into effect after a decision made at the local level and are always a source of income for local budgets (land tax, advertising tax).
3. Classification according to the target orientation of the introduction of taxes:
– general taxes, designed to generate income state budget in general (for example, VAT);
- targeted (special) taxes and deductions that are introduced to finance a specific area public spending. For such payments, a special off-budget fund is often created.
4. Classification by subject-taxpayer.
– taxes levied on individuals (for example, personal income tax);
– taxes levied on legal entities (for example, corporate income tax);
– related taxes, which are paid by both individuals and legal entities (for example, land tax). Petrov M. Tax system and taxation in Russia: Tutorial. - Rostov-on-Don: Phoenix, 2008. - S. 29.
5. Classification according to the level of the budget to which the tax payment is credited:
- fixed taxes, which directly and wholly go to a particular budget;
- Regulatory taxes, which are received simultaneously in different budgets in the proportion determined by law.
This form of tax classification, otherwise referred to as the status tax classification, has become widespread. It is based on the multilevel criterion budget systems many countries. The status classification of taxes and fees is also applied in the Russian Federation. According to Article 12 of the Tax Code of the Russian Federation, the system of taxes and fees in the Russian Federation is divided into three groups:
- federal;
– regional;
- local.
6. Classification by the nature of reflection in accounting:
- included in the cost or price of products;
- reducing the financial result;
- paid at the expense of taxable profit;
withheld from the employee's income.
7. Classification by payment terms:
– urgent taxes that are paid by the deadline specified by regulatory enactments;
- periodic-calendar taxes, which are divided into the following varieties: ten-day, monthly, quarterly, semi-annual, annual. Petrov M. Tax system and taxation in Russia: Textbook. - Rostov-on-Don: Phoenix, 2008. - S. 30.
Taxation systems in individual countries to this day differ from each other. This circumstance can lead to significant discrepancies and contradictions in resolving taxation issues between countries, even in cases where a single tax grouping methodology is used for comparison. Therefore, the distortions resulting from the use of disparate tax classifications in international comparisons lead not only to incorrect theoretical conclusions, but can also be the cause of major practical miscalculations, which often occurs in international tax relations.
In the practice of international comparisons, a number of tax classification systems are used, which include the following:
– OECD - an organization uniting 24 industrial the developed countries;
– International Monetary Fund (IMF);
– System of National Accounts (SNA);
– European System of Economic Integrated Accounts (ESIA).
The OECD classification is the most detailed and at the same time the simplest. Depending on the object of taxation, each tax has its own code number and is assigned to a specific group and subgroup. Within the groups, taxes are divided into periodic and non-periodic, those levied on individuals and legal entities, as well as on other significant grounds.
The fragmentation in the division of types of taxes and the homogeneity of combining objects of classification into categories and groups allow not only to analyze and compare data for individual tax groups, but also, subject to certain rules, to correctly regroup data for specific research purposes. Petrov M. Tax system and taxation in Russia: Textbook. - Rostov-on-Don: Phoenix, 2008. - S. 31.
The classification of the International Monetary Fund (IMF) is similar to that of the OECD. For both classifications, the principles of formation and the names of the main groups (sections) of taxes are common. However, the IMF classification, compared to the OECD classification, is less detailed and has a number of other minor differences.
From the classifications of the OECD and the IMF, the classification according to the System of National Accounts (SNA) and the classification according to the European System of Economic Integrated Accounts (ESAIS) differ significantly. The difference is that the SNA uses an approach similar to traditional tax classification. Taxes are divided into direct and indirect, while taxes do not include contributions to social insurance, and customs taxes, fees and duties are allocated to an independent section. Duties, fees and taxes on the use of certain types of goods and services or on permission to use goods or carry out certain types of activities, combined in one section by the OECD and IMF classifications, are included here in different sections. The ESEIS distinguishes the following tax groups: taxes on income and imports (i.e. combines domestic indirect taxes and customs duties and fees into one group, which is not typical for any of the above tax classifications), taxes on capital, registration fees and duties.
The differences between the classifications of the OECD and the IMF and the classifications of the SNA and ESEIS are determined by the fact that the first two systems are subject to the tasks of systematization and international comparison of tax revenues, and the last two are aimed at solving problems accounting when using the methodology of national accounts. The differences between the IMF classification and the OECD classification stem from the IMF's specific approach to recording and collating data on foreign trade and capital movements. The IMF is doing more detail on taxes, duties and fees in the field of international settlements. Petrov M. Tax system and taxation in Russia: Textbook. - Rostov-on-Don: Phoenix, 2008. - P. 32. The advantage of the OECD system in comparison with the ESEIS and SNA systems in the field of comparative analysis of tax systems is that the first classification (this is also typical for the IMF system) makes groups " other taxes” and “other taxes and fees” are the smallest, despite the fact that tax revenues grouped into sections and subsections different countries become quite comparable.
Thus, taxes in the generally accepted sense are nothing more than mandatory payments established by the state and regularly collected by it from citizens and legal entities. In a more specific sense, the concept of tax also includes various fees, duties and other obligatory payments made to the budget of the corresponding level or to off-budget funds in the manner and on the terms determined by the relevant legislative acts. All taxes levied on citizens and legal entities are divided into direct and indirect.
tax financial material policy
