The Russian legislation provides that taxes are compulsory payments. A taxpayer pays a tax by the deadlines after that a tax is deposited to the relevant budget. It is levied by a general purpose.
This differs taxes from various duties. The latter are also paid by a taxpayer to the budget of the appropriate level, but they are imposed for a specific purpose. The taxes have been classified in Russia into various categories
The Tax Code of the Russian Federation distinguishes between: