CLASSIFICATI

ON OF TAXES
Made by: Yvonne
Berdos

A. AS TO PURPOSE
1. Fiscal or revenue tax

- a tax imposed for general purpose

2. Regulatory

- a tax imposed to regulate business, conduct, acts

transactions
3. Sumptuary

- a tax levied to achieve some social or economic

objectives

B. AS TO SUBJECT
MATTER
1. Personal, poll or capitation

- a tax on persons who are residents in particular

territory
2. Property Tax

- a tax on properties, real or personal

3. Excise or privilege tax

- a tax imposed upon the performance of an

enjoyment of privilege or engagement in an
occupation

C. AS TO BALANCE
1. Direct Tax

- when both the impact and incidence of taxation

rest upon same taxpayer, the tax is said to be
direct.
2. Indirect Tax

- when the tax is paid by any person other than the

one who is intended to pay the same, the tax is said
to be indirect.

D. AS TO AMOUNT
1. Specific Tax a tax of a fixed amount

imposed on a per unit basics such as per kilo,

liter or meter, etc.
2. Ad Valorem a tax of a fixed proportion

imposed upon the value of the tax object.