DOI: 10.36871/ek.up.p.r.2021.02.02.024
UDC 336.2
Authors
N. A. NAZAROVA,
Candidate of Economic Sciences, Associate Professor of the Department of Taxes and Tax Administration, Financial University under the Government of Russia, Moscow, Russia
Abstract
The article examines the assessment and existing methods of the tax burden, directions of its optimiza-tion. One of the main systemic elements of the country's state policy is the tax system as one of the vectors in the direction of economic and social development. The legal basis of the state determines that an economic entity becomes a taxpayer, paying taxes and fees to the state budget system. For effective conduct of activi-ties, organizations need to assess the amount of taxes paid to the budget and determine how much of their own resources they can donate to the state as payment for using its services. For this, it is advisable to use the estimated indicator "tax burden". In addition to organizations, the tax burden is also calculated by the tax authorities to control the activities of taxpayers. It is important for the state to monitor both the direction of movement of tax flows and the fact of their receipt into the country's budget, taking into account the financial and economic capabilities of taxpayers, since tax revenues form a significant part of the federal and consoli-dated budget revenues.
Keywords
tax burden, calculation methods, tax assessment, tax optimization, tax incentives, tax pref-erences.
