CLASSIFICATION OF

TAXES
As to purpose:

1.FISCAL/ REVENUE TAX

2.REGULATORY TAX
3.SUMPTUARY TAX
AS TO SUBJECT MATTER:

1.PERSONAL , POLL OR
CAPITATION
2.PROPERTY TAX
3.EXCISE 0R PRIVILEGE TAX
AS TO INCIDENCE:

1.DIRECT TAX
2.INDIRECT TAX
AS TO AMOUNT:

1.SPECIFIC TAX
2.AD VALOREM
AS TO RATE:

1.PROPORTIONAL TAX
2.PROGRESSIVE OR GRADUATED
TAX
3.REGRESSIVE TAX
4.MIXED TAX
AS TO IMPOSING AUTHORITY:
1. NATIONAL TAX
Example: income tax, estate tax, donor’s tax,
vat, percentage tax, excise tax, documentary stamp
tax
2. LOCAL TAX
Example: real property tax, professional tax,
business taxes, fees, charges, community tax, tax on
banks and other financial institution
DISTICTION OF TAXES WITH SIMILAR
ITEMS:
1. TAX (AMOUNT IMPOSED)VS. REVENUE (AMOUNT COLLECTED)
2. TAX (IMPOSED AFTER THE COMMENCEMENT OF THE ACTIVITY) VS.
LICENSE FEE (IMPOSED TO REGULATE THE EXERCISE OF A PRIVILEGE
SUCH AS THE COMMNECEMNET OF A BUSINESS OR PROFESSION)
3. TAX VS. TOLL (CHARGE FOR THE USE OF OTHER’S PROPERTY)
4. TAX (ARISES FROM LAW) VS. DEBT (ARISES FROM PRIVATE
CONTACT)
5. TAX VS. TARIFF
6. TAX (TO SUPPORT THE GOVERNMENT)VS. PENALTY(TO
DISCOURAGE AN ACT)