Specifically, taxes, both borne and collected, are classified into the following five macro categories. > Profit - Income taxes company profits that can be both borne (e.g. corporate income tax that may be levied on State or local level, trade tax on business profits, solidarity surcharge, as well as taxes withheld at source) and collected, in the case where they are applied to a third party or to a (4) The data for taxes paid includes payments on account, taxes related for previous years, including after assessments, net of refunds obtained.