Understanding student difficulties in programming is a complex challenge due to the wide range of topics and the abundant varieties of misconceptions and errors. This paper presents the design and development of a fine-grained taxonomy that categorizes novice programmers' difficulties specifically related to reading and understanding the control flow constructs selection and iteration. Building upon prior research and our own empirical data from quizzes and interviews with students, the taxonomy is constructed through the iterative methodology of the Extended Taxonomy Design Process (ETDP). Key contributions include clear distinctions between different student difficulties and a detailed analysis of common student misunderstandings concerning conditional statements and loops. The taxonomy aims to aid computing education researchers by providing a harmonized framework to classify and analyze student errors, fostering deeper theoretical insights and informing pedagogical strategies. Future work will involve applying the taxonomy to novel student data and evaluating its usability among educators and researchers.

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