UDC 65.012
DOI: 10.36871/ek.up.p.r.2022.07.01.019
Authors
Petr S. Scherbachenko,
Daria D. Tkachenko,
Financial University under the Government of Russia
Abstract
The article is devoted to the assessment and optimization of the tax burden in the Russian Federation, which are the most important components of tax planning carried out to reduce tax payments and increase opportunities for further development and increase the efficiency of activities. The purpose of this work is to consider the issues of assessing the tax burden and the problems of reducing the indicator. To achieve this goal, it is necessary to solve a number of tasks: to study various scientific and practical approaches to determining the indicator of the tax burden; to analyze the indicators that affect the magnitude of the tax burden; analyze the methods of calculating the tax burden; identify ways to optimize taxation. The study used such general scientific methods of cognition as analysis and synthesis, induction and deduction, the method of comparison, applied an integrated approach to the study of the problem. As a result of the research work, the features of the assessment and the problems of reducing the tax burden in the Russian Federation were studied, which made it possible to put forward recommendations and emphasize the relevance of the topic under study.
Keywords
tax burden, indicator evaluation, approaches and methods of evaluation, tax optimization.
