ISSN 2409-7616

M. Shemyakina



Marina S. Shemyakina –PhD (Candidate of Economic Sciences), associate professor of the department of accounting, tax and economic security, Volga State University of Technology, Yoshkar-Ola, Russian Federation, ORCID:, E-mail:

Abstract. Harmonization of tax systems of different states is impossible without comparing indicators for tax groups. This leads to the study of existing approaches to the international classification of taxes and fees. The article focuses on the place of consumption taxes in the existing classifications: the Organization for Economic Cooperation and Development (OECD), the International Monetary Fund (IMF), the System of National Accounts (SNA), the European System of National and Regional Accounts (ESA). In the OECD classification, the author considers in detail two subgroups of consumption taxes: general consumption taxes and taxes on certain goods and services. Trends in the tax structure in the OECD countries are analyzed. The structure of government finance statistics is considered in detail. The article pays special attention to the fact that in the SNA system there is no separate group of consumption taxes. The analysis of the structure of taxes made it possible to identify which taxes in the structure of the SNA can be understood as taxes on consumption. In contrast to previous scientific studies devoted to this topic, the structure of ESA 2010 is revealed. The author noted the compliance of the ESA 2010 version with the SNA. The comparability of international tax classifications is considered, and the author’s approach to the criteria for the key differences of the considered tax groups is highlighted: the belonging of direct and indirect taxes to one group; referring social insurance contributions not to a separate type of payment, but to tax receipts; comparability of data of various international classifications with each other; detailed structure of tax payments and their grouping. The presented material can open up new perspectives for further research. It will be of interest to those who deal with tax administration problems.

Keywords: consumption taxes, tax classification, tax system, tax administration.


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For citation:

Shemyakina M.S. Consumption taxes in international classifications. CITISE, 2020, no. 4, pp.49-57. DOI: