General tax classification
Characteristics
In essence, the foregoing penalty ismandatory, free of charge and individual. At the same time, taxes are levied on individuals, as well as from organizations and enterprises in the form of alienation of their property. Nevertheless, as mentioned earlier, there is a special division of such payments into groups. Often, the grounds for the classification of taxes are in the role of signs and criteria. Consequently, they will be considered below.
Classification of tax systems
As mentioned earlier, the separation of mandatoryThe fees are quite extensive. It is aimed at the most complete observation and management of all aspects of the life of both individuals and organizations as a whole. Tax classification by degree of establishment can be presented in three versions: federal, regional, local.
Let's look at each of them in some 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 terrain of the relevant subjects. The government of such regions is capable of independently introducing or canceling the requisite penalties. The third, in turn, can be regulated only 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 collection method for direct and indirect payments. The former are not directly related to the object of taxation, while the latter are included in the value of the commodity, which is why they are often called the consumption tax. It should also be noted a characteristic feature. Indirect taxes contribute to the gradual transfer of the value of the fee to the costs of the consumer. In addition, depending on the use of fees, general and special obligations can be identified. Tax classification also implies the existence of several methods of levying: cadastral, on declaration, from the source.
Conclusion
Of course, this article only presentsa small part of the actual existing division. However, in the modern world, tax classification categories are gradually acquiring more and more differences and characteristics, which makes it possible to expand and complicate the structure of the system itself. Nevertheless, the groups presented earlier and their basic features can be considered the most common and fundamental. This is possible because it is precisely these characteristics that are paramount and allow us to build more complex structures on our basis.
