Income tax direct or indirect. What are direct and indirect taxes

Direct taxes are levied on individuals and registered companies. Legal and actual persons who are payers coincide in direct and indirect types payments. The recipient of taxable income acts as a citizen who undertakes to make periodic payments to the state treasury. This material will explore key concepts, features and varieties of such deductions.

Direct taxes: descriptive features and characteristics

This type of contribution is a variation in which the taxpayer is the entity that owns the object of taxation. For example, an enterprise has received a profit, during which it undertakes to pay a fee, or a person has real estate and pays taxes for this fact. It is clear that the first persons (in our case, an enterprise and a citizen) act as subjects of taxation. And their money or others material values- direct objects of taxation.

Thus, appropriate conclusions can be drawn. They are related to the fact that the withdrawal of direct taxes occurs from the income and property holdings of the taxpayer. The objects can be the size of the total income elements or property value. According to practical statistics, there are two fundamental groups into which direct tax liabilities can be divided.

First group

Group 1 - Fees paid from the income that a citizen acquires in fact. In this case, the actual type of income received by the taxpayer acts as the fundamental object of taxation.

Here you can easily include several groups of tax payments:

• personal income tax;
• tax on the profit received from the conducted activity;
• payments for investment income lines.

Direct taxes include a tax that is paid on the amount received as an actual income stream.

Second group

Group 2 - Contributions made from prospective income streams. As the key factors of this group, it is possible to single out income that is potentially possible to receive by the taxpayer. Traditionally, this group includes property payments. At the same time, the fact that a tax payment is withdrawn from the income that is expected does not indicate the unequivocal receipt by the subject of this income. So for the average citizen, the withdrawal of this tax group often causes misunderstanding and indignation.

This list of payments can include several types of payment actions at once:

• taxes paid for the fact of mining;
• contributions made for real estate;
• transport payments;
• inheritance payments and donation payments;
• land deductions and deductions.

From this we can conclude that direct taxes include numerous groups. An essential feature of this group is that on the part of the taxpayer there is constantly felt the fact of pressure related to varying degrees of severity. In connection with this causal factor, there is a direct desire to deviate from payment and find legislative "loopholes".

Bid transport tax for 2017 in Voronezh region, as an example

So, as a result, entrepreneurs artificially lower the parameters of profit, do not want to declare their own income, and hide the property they own. This leads to the conclusion that the share of the budget going to direct taxes is always lower than the figure going to indirect deductions.

Historical data

This type of taxes historical picture arose much earlier in comparison with indirect payments. Direct taxes are a mandatory fee, so they must be paid to the state treasury by absolutely every citizen of our country. As part of the classification of these fees, two fundamental types can also be distinguished - real and personal contributions. Establishment of direct tax payments occurs on revenues and property. The subject and the state have a direct relationship with each other. There is pressure from the side of the taxpayer, as already mentioned. Another key factor is the difficulty in calculating the detailed tax amount. Direct tax is the amount that is paid out of pocket and is calculated from the value of the proceeds.

An example of monthly tax payments in 2016

Differences between direct payments and indirect elements

According to the object parameters of taxation, it is possible to note the classification of taxes in several group directions:

• deductions on income received;
• fees for owning personal or commercial property;
• contributions to certain types of activities.

Taking into account the fact that various principles progress and function in the tax mechanism for the occurrence of fees, the payment amounts themselves can be divided into two key varieties - direct and indirect taxes:

1. Direct taxes are a process in which a certain amount is withdrawn from income.. A similar operation can be carried out from the property value. These are not only direct taxes, but also contributions paid to specialized FSS, land and capital payments, deductions for the use of securities.
2. Indirect payments - the fact of carrying out a hidden withdrawal of income by including it in the cost of certain commodity items. This includes such parameters as VAT, excise items, customs duties, purchase and sale payments. Thus, this type of fees acts as a fundamental factor in pricing.

It is easy to see that absolutely each of these tax areas has its own advantages and disadvantages from the standpoint of the state and the payers themselves. After all, the first group is interested in maintaining the stability of the economic background, while the second group does not want to pay taxes "it is not clear why."

Advantages and disadvantages of different tax groups

We examined what a direct tax is and how it is directly calculated.

The key advantage of direct payments is that they contribute to relatively stable revenues to the state budget. In addition, they are quite effective, acting as a tool to purposefully influence the overall supply and demand. If we take into account the disadvantages that accompany these elements, they lie directly in their openness. Payers remarkably trace the share and amount of income, and if it "hit the pocket", then there are many attempts to avoid taxation by all convenient and acceptable ways.

As for indirect payments, they are open. Many people pay them and do not even know about it. The fact is that the commodity price rarely indicates the fact of which fees are included in it. For the state, this is a plus. Indeed, due to the indirect process of taxation, the cost of goods can be maintained at a level that is socially significant, while there is the possibility of limiting the consumption of harmful commodity items. A similar situation is observed with the prices of tobacco and alcoholic products. After all, not only taxes associated with the addition of value are assumed here, but also excises.

Tax with excise and VAT

There are many types indirect taxes. For example, customs duties provide an increase in the influence of the state apparatus on national manufacturers of goods, there is an effect of import substitution. If we take into account the shortcomings, they consist in the fact that there is an increase in the uneven distribution of the tax burden. Of course, for the upper strata of the population, the inclusion of these amounts in the cost of goods is not as tangible as for the poor class. Therefore, goods for the poor are subject to low or no such burden, while products for the rich have increased costs. Another disadvantage of indirect payments is that they are all inflationary.

Key differences and examples

Taxes, as already mentioned, are distinguished by extensive classification possibilities. Based on the level of establishment, they can be considered federal, regional, local. Based on the categories that make payments, they are for individuals and commercial structures. According to the method of collection, these payments can be direct and indirect. The types of direct taxes are extensive and multifaceted, and they all have their pros and cons. Modern law does not establish the fact that taxes can be direct and indirect. Such a gradation occurred, most likely, on the grounds that the essence and characteristics of payers differ strikingly from each other.

A direct contribution implies the fact that it is calculated from income or the value of the property. Payment is made from own pocket. If we consider an analogue - an indirect tax - then it acts as a mark-up on the cost of goods and services paid by the end buyer.

Correlation between types of tax deductions

If we consider the assessment of the comparison of these amounts, in Russia it is significant not only from the standpoint of the selection of priority areas, but also within the framework of the chance to use foreign experience. After all, the state plans to introduce international developments into this business, and the process should be carried out taking into account the general economic situation, the adoption of the mentality of citizens, and also on the basis of differences in different levels. In order to form a stable and effective model, it is necessary to determine the optimal level between direct and indirect taxation of citizens. It's about the payout structure.

In addition, it is worth doing an assessment of the impact of these groups on the overall economic regime, and come to an optimal indicator. At present, in the Russian Federation, in modern realities, it is difficult to focus on modern models taxation, but the government is trying to take certain measures. In order for a full distribution of direct and indirect taxes to be carried out, it is worth making calculations in creating a certain balance, since certain taxes must be effective and thoughtful.

So, we have studied what direct taxes are and what amounts are not related to direct taxes. A competent approach to their formation and payment will make it possible for both parties - the state and payers - to feel comfortable.

Tax literacy of the population and tax ethics today are one of the problems of the state's fiscal policy. Many citizens, not understanding the essence of the functioning of the country, do not understand the need to pay taxes and why they are needed at all.

The state is a special institution designed to ensure the fair coexistence of various social groups, and requires significant costs for its functioning. Taxes are called upon to provide the cost side of the mechanism of governance.

What are taxes for?

They are needed to perform the following functions:

• provision of health and education systems;
• for the progressive development of science, culture, art;
• to ensure the rule of law and order (ensuring the work of the judicial and law enforcement systems);
• to support measures social justice and support for the poor;
• for the necessary redistribution of capital between industries, social groups of society;
• support of the country's defense capability through the creation and maintenance of power structures (army, police, special services, etc.), as well as a defense production complex;
• content of the state administration.

Classification

They are divided into the following types: direct action and indirect.

Direct

This type of taxation is carried out purposefully with, as well as other amounts. The objects of taxation include in the form of securities, structures.

The transfer is made directly to the state treasury.

Indirect

These include taxes on sold services, goods:

• (payments included directly in the cost of a service or product);
• payments upon receipt of an inheritance;
• customs duties;
• taxes paid on transactions with real estate, securities, etc.

The calculated amount is included in the cost of the product sold, received by the seller at the time of purchase, and then paid to the state. That is, this tax is paid by the end consumer, but is paid by the seller.

You can learn more about these payments from the following video:

Categories of indirect payments

They are divided by nature and purpose:

• individual character used for certain varieties or commercial types that give a high income when sold;
• universal, which are levied on all goods, exceptions are allowed for their individual types that are socially significant;
• customs payments in the form of fees.

In addition to the fact that the payers are the buyers of goods, they are characterized by good collection, since they are included in the cost of production and it is impossible to avoid them.

However, it is not always possible to transfer them to the buyer. Increasing the fee or excise automatically reduces the level of demand for products, contributing to the formation of stale goods and illiquid assets. In order to avoid overstocking, the entrepreneur is forced to reduce the price, making payment at the expense of his own profit. Consequently, the tax from indirect to some extent turns into a direct one.

Their features as a tool for economic development

Not so long ago, indirect taxes were considered only as a negative phenomenon. However, it makes no sense to characterize them only as a financial burden on the population, since any fees are such. We can only talk about the reasonableness of their use in terms of the impact on social status citizens, their ability to perform the function of filling the budget.

The advantage of these taxes is related to their importance in the formation of the budget. However, they can become an effective tool for managing the economy in order to achieve certain financial results.

This is due to the following features:

• Fast collection, receipt in the budget. Immediately after the sale, VAT and excises are paid and contribute to the filling of the treasury, which provides funds for the expenditure side of the budget.
• Since these taxes cover the bulk of commodity turnover products and services, it is most likely that they will be received in full. Stopping the process of realization is unreal, just like stopping life itself. The profit of the organization may not be received at all or artfully underestimated.
• The sale of goods and services on a territorial basis is more or less uniform. This makes it possible to largely level out distortions in regional distribution revenue component of the budget. Ensuring the uniform development of all areas in world history has not yet been possible for anyone, therefore, the use of indirect tax revenues is a certain safety cushion for regional budgets.
• They are capable of exerting a serious influence on the state. Their purpose is to meet the needs of the infrastructural development of the region in order to increase the purchasing power of the population, which will lead to an increase in the tax base.
• They influence the population. Skillfully using the advantages of these payments to the budget, it is possible to influence the structure of consumption (as a result, production) in a particular region, stimulating the production of certain goods while restraining other areas.

The ratio of direct and indirect taxes

Impact assessment various kinds taxation in Russia is very important not only for understanding the development of the economy, but also for assessing the possible application of world experience. Naturally, this should not be an indiscriminate application of an attractive-looking system, but taking into account the national characteristics of the economy, the mentality of the population, and consumption habits. It is necessary to take into account the current structure of the national fiscal system.

To develop an efficient and flexible taxation system, it is necessary to determine effective interaction direct and indirect taxes, and specifically, the effective contribution of each type.

The tax impact on business and the population of the country should be comfortable for both citizens and the state.

Today world practice identifies four main systems according to the ratio of direct and indirect taxes:

1. Anglo-Saxon model is aimed at direct taxation of individuals, while indirect taxes account for a small part. In America 44% total number income comes from income tax. Similar techniques work in Canada, Great Britain, Australia, and also in many other countries.
2. Eurocontinental tax systems are characterized high level social security contributions, a high proportion of indirect tax revenues.
3. Model of Latin American countries traditionally focuses on a large component of indirect payments. As prices rise as a result of inflation, which is typical for the region, tax deductions increase. This allows you to protect the budget to some extent.
4. Mixed Models are used by many countries to diversify the income structure, they allow leveling the impact certain types taxation. The peculiarity of the model is that the main revenues come from direct fees, but with a predominance of the share of revenues from business, and not from income tax.

The tax system in the Russian Federation is closer to the Latin American model with elements of the Eurocontinental one. Tax revenues from businesses are about 70%.

Apparently, such a burden is heavy for entrepreneurs, but it is hardly possible at present to shift part of the burden on ordinary taxpayers due to the low purchasing power of citizens. The main reason should be considered the low efficiency of social production.

Direct and indirect tax liabilities are an indispensable part of the economic system Russian Federation.

The main difference between them is in the order of collection: with direct fees, the payer himself fulfills the obligations, while indirect fees are imposed on consumers of goods and services through an intermediary.

What it is? Definition and essence

Direct taxes concern only property and income of the taxpayer. This category may include:

• immovable and movable property;
• securities;
• salary;
• profit from own business and other financial transactions.

The percentage is calculated depending on the type of activity of an individual or legal entity, the amount of income itself, and other circumstances. It is thanks to these fees that the financial stability of the state is maintained.

Indirect taxes are also called additional taxes. They are added to the percentage of profits from the provision of services or the sale of goods. This fee is charged to the buyer, with the seller acting as an intermediary. The additional percentage is included in the price of the goods, and it is paid by the consumer when making a purchase.

Another difference between them is the degree of confidentiality of information:

• Direct contributions require registration of a personal tax return with constant control over the movement of one's own budget. Many do not like this approach, so they try to hide part of the profits or property.
• Indirect ones are almost invisible. They only affect the price of the goods and are not personalized. But they have another drawback: an impressive burden on different segments of the population and linkage to inflation (the higher the inflation, the greater the percentage of added value).

The general classification of taxes in the Russian Federation is presented in the following video:

What about direct taxes? Their classification

Direct fees are calculated separately for individuals and legal entities. Individuals must regularly pay a certain percentage on:

• Real estate. It includes land, building plots and buildings, apartments, houses, and other buildings. Taxes on plots are determined depending on their cadastral value, while the money is sent to the budget at the location. Payments for mineral resources are determined separately.
• Movable property. Passenger and freight vehicles are subject to a fee in without fail. It belongs to the regional and is sent to the budget at the place of residence of the individual. faces.
• Water resources. These include ponds and lakes that are considered private property.
• Profit. It applies wage, additional sources of income, trading in the securities market, etc.

Direct taxes for legal entities include property, transport, real estate, minerals and the following groups:

• Enterprise income. Charged from all legal entities. persons who are engaged in profitable activities in the territory of the Russian Federation. In this case, the classical tax scheme with a rate of 20% is applied. Income from any type of activity, including trading in securities, is taken into account. The calculation is carried out for a certain time period.
• Gambling business. Casinos, sweepstakes, bookmakers and other gambling establishments are subject to mandatory taxation. The payment is calculated depending on the profit.

To clarify the general direct tax for legal entities and individuals, please contact tax office at the place of residence and calculate the final amount of monthly payments. Ignorance of changes in the tax system does not mean that liability will not be borne for violation of the procedure for payments.

The main types of indirect taxes and their features

Indirect fees are paid directly by the end consumer when purchasing goods or services. These include the following categories:

• VAT. The main category of indirect taxes. Additional value is added to the price of each good or service, regardless of type or initial cost. The fee belongs to the federal and is paid by consumers first to the seller, and then to the state. It is these funds that form the basis of the state budget and account for approximately 25% of the total deductions. At the same time, VAT is considered one of the most controversial, since any nuances associated with inflation affect the tax, which leads to higher prices.
• excises. The same added value is only charged on certain categories of goods. These include road transport, fuel different types, alcoholic drinks, tobacco products, etc. The amount of the fee is indicated on the excise stamp, which is glued at the place where the product is opened.
• State fees. Automatically withdrawn when performing financial transactions. This category includes taxes on the purchase or sale of movable or immovable property, currency exchange, transfers of funds through payment systems and banks.
• Customs duties. They take place when exporting and importing products from other countries across the border of the Russian Federation. The amount of the duty is set depending on the category of goods, their quantity, the purpose of export or import, etc.

Indirect taxes are often challenged in the courts due to the lack of a clear system for each of the categories of goods and services. Many consumers do not even think about what percentage of the cost they pay to the state. Therefore, many retail chains and sellers of goods and services indicate the amount of VAT directly next to the price. The increase in prices is also not the fault of the manufacturer, but because of movements towards inflation.

Unlike direct fees, they are deducted automatically and are not included in the tax return of individuals and legal entities.

You can learn more about these payments to the state from the following video:

What is the difference between indirect taxes and direct taxes?

Both of these types are tax liabilities. At the same time, there are differences between them according to several main criteria:

The country's tax system directly depends on the ratio of these types of fees. Ideally, it is necessary to adhere to the optimal ratio of the shares of different categories of taxes. This is necessary so that all participants in the tax system feel comfortable with any changes. In addition to the level of well-being of different segments of the population, the level of development of the country and economic needs are also taken into account, which are priority in this moment time.

Today, a mixed taxation system is developing in Russia, which makes it possible to achieve balance in different market share segments.

Thanks to this, the interests of not only taxpayers, but also the state itself are taken into account: none of the tax categories will directly affect the formation of the country's budget, which guarantees stability.

In 2016-2017, the amount of direct fees that are paid individuals, lower than the payments of organizations. At the same time, indirect ones exceed them twice, which is considered hallmark developed country.

Taxes in modern economies can be represented 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?

Main characteristics of taxes

Taxes are the most important element of 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.

Basis for classifying taxes: types of rates

Thus, 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, without correlation with the size 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.

Method of payment transfer: direct and indirect taxes

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 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. Retailers must pay this tax 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.

Classification of direct taxes

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 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).

General and earmarked taxes

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 specific sector of the national economy.

Level of taxation

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 former include payment obligations, which are established by 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 are land tax, property tax for individuals.

A little later, we will consider the specifics of federal, local, and municipal payment fees in more detail.

Taxation concept

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. Classification of taxes, about which in question, may include various additional criteria. For example, the legislator may emphasize the collection of payments for a wide range grounds or, conversely, identify several key tax items.

Supporters of tax diversification, which is being implemented under the first scenario, believe that such an approach can increase the stability of the economy, guarantee the stability of budget revenues in the event of crisis trends in individual industries. In turn, those researchers who believe that it is better to identify several basic sources of budget revenues argue their point of view more easy ways administration of such a taxation system, as well as the presence more ways of legislative regulation of the 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.

federal taxes

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 of federal taxes, like those presented at other levels, may be periodically adjusted by the regulatory legislation.

Regional taxes

• transport;
• corporate property tax;
• gambling business tax;
• license fees of subjects of the Russian Federation.

The establishment of 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.

Local taxes

The next level of taxation in the Russian Federation is local. Taxpayers in municipalities must pay the appropriate 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, including 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 by legal acts adopted by the authorities of the relevant settlements. Regarding powers 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 federal cities is the establishment of specifics for determining the tax base, as well as benefits.

Federal, regional or local taxes that are not provided for by the Tax Code of the Russian Federation cannot be applied in Russia. The provisions of the Tax Code may also fix special tax regimes that provide 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.

Special Modes

The tax classification criteria contained in the legislation of the Russian Federation presuppose the allocation of a separate category of 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:

• ESHN, or a taxation system adapted for agricultural businesses;
• STS - simplified system for calculating and paying fees;
• UTII - imputed income payment system;
• patent scheme;
• the taxation system that accompanies production sharing agreements.

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 dozen uniform taxes on imputed income, based on various combinations of these elements.

Components of the tax

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:

• object of taxation;
• the tax base;
• period;
• bid;
• payment calculation procedure;
• terms of tax payment to the budget.

It can be noted that these components are fixed in the legislation.

Classification by objects

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 Practical Usefulness of Tax Classification

The types of taxes we have considered and their classification are of great importance, first of all, from the point of view of building a state strategy for budgeting. The authorities of the Russian Federation can ensure the calculation and transfer of fees to the budget at three levels at once, which correlate with the public administration system. 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 definition optimal schemes their practical application. Relevant knowledge can also make a huge difference when building public policy economic development.

Summary

We have considered on what grounds tax classification can be implemented. The concept of direct tax and indirect tax 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. AT legal system 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 is the case with 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 Russian tax system includes a certain set of tax liabilities, divided into direct and indirect. This classification is determined by the tax collection procedure:

• For direct - the tax burden falls on the payer;
• For indirect ones, the tax burden falls on end consumers who pay tax to the state through an intermediary.

Types of taxes (direct and indirect taxes)

Direct taxes are levied on the property of the payer and his income. As property are those objects that the payer owns - plots of land, immovable and movable objects, securities of a valuable nature, as income - payments to individuals to employees (for example, in the form of salaries), profits of legal entities,% from various operations.

That is, direct taxes are imposed on what the payer has. They are calculated depending on the value of the property or the amount of income and are subject to transfer to the state treasury by the payer. This type of tax burden is a stable replenishment of the state budget, which is its main advantage.

The main disadvantage is their openness to the payer, which entails the desire of the latter to hide the real state of affairs by underestimating the tax base and concealing income.

Indirect taxes- these are additions to realizable values, services of a different nature and work performed. When selling transactions, the seller exposes the buyer to the cost increased by the amount of additional tax (excise, duties, VAT). The buyer pays the entire cost to the seller, in turn, the seller transfers the tax to the state. It turns out that the tax burden falls on the end consumer, but the tax is transferred to the budget through the seller (supplier), that is, indirectly through an intermediary.

The main advantage of indirect taxes can be called their closeness to persons who are entrusted with this tax burden. Consumers buy goods, pay for services, while paying indirect taxes, often without even suspecting or thinking about it. Such secrecy is important in terms of social and political position in the country.

The disadvantage of indirect taxes lies in the unfairness of the distribution of the tax burden among segments of the population with different levels income. Thus, low-income citizens feel a stronger increase in prices by the amount of indirect taxes, while for wealthy citizens it is not so significant. It would be fair to apply lower rates for consumer goods and not to tax at all goods aimed at the poor. At the same time, goods intended for wealthy citizens should be subject to higher rates. This is partly done by applying different tax rates (from 0 to 18%).

Another disadvantage is the direct dependence of the value of the added indirect tax on the current inflation in the country. The increase in prices entails an increase in the tax burden.

Differences between direct taxes and indirect taxes

Table of direct and indirect taxes

Examples of direct taxes

Property

• on the property of legal entities - is calculated from the average annual value of movable and immovable objects owned by the organization (in some cases, cadastral value is used for immovable objects), is subject to transfer to the budgets of Russian regions;
• on the property of individuals - is determined on the basis of the value of immovable objects owned by citizens, refers to local taxes;
• for land objects - charged from legal entities and individuals if they own land plots in accordance with the cadastral value determined for them, subject to transfer to local budgets;
• on the vehicles- another regional tax withheld from vehicle owners - specific citizens and organizations;
• on the water bodies- the tax burden is borne by the user of the water area and water intake, the tax is paid to the federal budget;
• for mined minerals - calculated on the basis of their cost or natural indicator, refers to federal taxes;
• on the gambling business - applies to casinos, bookmakers, sweepstakes, persons who have slot machines, refers to taxes of the regional type.

For income:

• On the profit of organizations - taken from legal entities (foreign, operating in the Russian Federation, and Russian), conducting activities using the classical tax system, is calculated depending on the ratio of income and expenses for a certain time period in the amount of 20% of the result of financial activity;
• For the income of individuals - withheld from various types of income received by specific citizens (Russian and foreign), subject to receipt by the regional and local budgets. The tax is considered as a percentage of the income received (from 15 to 35%), the nature of the income received, as well as the citizenship of the individual, affects the rate.

Examples of indirect taxes

VAT - a tax added to the cost indicator in relation to the sold commodity values, products, works, services for various purposes, refers to federal. This tax is paid by consumers to the seller (manufacturer) who purchase products, services, goods, as part of the cost of these valuables, after which the tax amount is transferred by the seller to the federal budget of the state. This is the main source of budget financing, accounting for almost a quarter of all tax revenues. At the same time, this is one of the most complex taxes, which has many confusing and problematic nuances; disputes over this type of tax make up the vast majority of the total share of litigation.

Excises are special taxes that are added to the price of certain categories of valuables, for example, alcohol, motor vehicles, tobacco, fuel.

Customs duties are charged when goods are placed on the Russian customs territory.

State fees are payments collected by the state when performing operations defined by law.

The ratio of direct and indirect taxes

This indicator is of great importance for characterizing the country's tax system.

For an effective tax model in the Russian Federation, it is required to establish the optimal ratio of the types of taxes under consideration. For a sustainable position, the state should strive for such a share of each type of tax liability, which will achieve a favorable position for both taxpayers and the country. At the same time, it is necessary to take into account real economic priorities and needs, as well as the level of development of the state.

Today in Russia there is a trend towards the formation of a tax model of a mixed type of ratio, in which there are many different tax liabilities in approximately equal equity participation. Such a uniform distribution of the tax burden makes it possible to exclude the possibility of the influence of some particular type of tax on the formation of the state budget.

Now direct taxes paid by organizations prevail over taxes paid by individuals. At the same time, the share of indirect taxes is about 2 times higher, which is usually typical for developing countries. Developed countries are focusing on direct taxation.

Determining an appropriate model for the ratio of indirect and direct taxation, one cannot blindly use best practices foreign countries, it is necessary to take into account the economic and political situation in the country, the mentality of citizens, the peculiarities of Russian legislation in the field of taxation.