I'm not aware of a list of which apps use which background tasks. The way it works, the only ones that can use the background constantly are the ones that are tracking location actively (like the Here Drive+, or apps that track location for exercise, like mapping your run/walk/bike), and apps that play music in the background.
Location tracking apps cannot track your location without your permission. They must present you with notice the first time that they request location tracking, and they must have a method of disabling location tracking, or they will not pass certification. They have to have a reason to track your location - can't be tracking location for kicks. A year or two ago there was an app from AGV Antivirus (like why would we need that, since it was incapable of doing what it claimed to do), and what it truly did was reported your location occasionally to their servers. Microsoft pulled it as soon as this was discovered.
As a developer, one of the things that irritates me, since most of my apps are free with ads, is that the ads require device identification and other capabilities that I would rather not enable, simply because to some people these capabilities raise their level of suspicion. I understand why the ads use these capabilities, as it helps them to target their ads, but I wish there were a way around it.
As for apps that play music in the background, if you hit the volume button and make sure it is paused, you're not using any CPU cycles. If you're like me, and use bluetooth to stream, then you'll notice that when you connect/disconnect BT you can end up with music playing unexpectedly. For that I use the Stop Music app. From within the app, tap the pin tile button and the tile that is pinned will stop the music without you having to go into the app. One touch from the start screen stops the music.
VOIP apps like Skype have some kind of exception as well, but I haven't looked into them, so I don't know how they work, or whether they are allowed to be active in the background all the time, or if they are using some other method to wake up the app when an incoming call is detected.
Hope this helps!