- or land;
- for individual wealth;
- sales tax.
The structure of the tax system of Russia at the moment includes the following number of taxes of different levels;
- 14 federal;
- 3 regional;
- 3 local.
It is possible to identify in a separate group special tax regimes, which are exactly 5.
Taxes on an accrual basis are divided into direct and indirect taxes. The first are produced by multiplication the base on the percent; the second are directly included in the price of good, work or service.
In the case of indirect payment, the tax is paid by the purchaser of good, and the one who implements it acts as a facilitator for the state. There are two indirect taxes;