CALCULATION OF TAX BURDEN OF THE ECONOMIC ENTITY: THEORY AND PRACTICE
Keywords:
tax system, tax control, tax burden, tax, fee, calculation methods, added valueAbstract
Different methods for calculation of the tax burden are examined in the paper. The role of a tax burden
indicator for the economic entity is defined. Different approaches to specify this indicator are considered; advantages
and disadvantages of the existing methods for calculation of the tax burden are revealed. Also, the
issue on defining the notion “tax burden” is studied. The tax burden of the economic entity according to different
methods is calculated; based on the calculations conclusions are made. The attention is given to interpretation
of the tax burden indicator values. The composition of taxes and fees, included in the calculation of
tax burden is specified. The author revealed the factors, which affect the value of tax burden, to which the
methods of accounting policy of an organization for accounting and tax purposes are related; types of the organization
activity (preferential taxation or non-preferential taxation), organizations, which carry out export
(import) activity or not; taxation modes (usual or special modes) and others.
References
Nalogovyy kodeks Rossiyskoy Federatsii (chast' pervaya) ot 31.07.1998 № 146-FZ (red.ot 29.12.2014) (s
izm. i dop. vstupivshimi v silu s 01.01.2015) [Tax Code of the Russian Federation (part one) of 31.07.1998 No.
-ФЗ (edit. of 29.12.2014) (with amendments come into force from 01.01.2015)].
Prikaz FNS Rossii ot 10.05.2012 № MMV-7-2/297@) [Order of the Federal Tax Service of Russia of
05.2012 No. ММВ-7-2/297@].
Pis'mo Minfina Rossii ot 25.12.2013 № 07-04-15/57289 [Letter of the Russian Ministry of Finance of
12.2013 No. 07-04-15/57289].
Butov D.V. [Tax burden: calculation and legal avoidance]. Planovo-ekonomicheskiy otdel [Planning Department],
, no. 5. Available at: http://www.profiz.ru. (in Russ.)
Panskov V.G. [Tax Burden Indicator]. Nalogovaya politika i praktika [Tax Policy and Practice], 2010,
no. 3, pp. 88. (in Russ.)
Belostotskaya V.A. [System Approach to Tax Burden Change]. Finansy [Finance], 2003, no. 3, pp. 36–
(in Russ.)
Verstina N.G. [Tax Planning as an Instrument of the Financial Policy of a Restructured Enterprise]. Finansy
[Finance], 2002, no. 4, pp. 26–29. (in Russ.)
Vylkova E.S. [Tax Burden Calculation in Modern Russian Conditions]. Nalogovyy vestnik [Tax Bulletin],
, no. 12, pp. 132–135. (in Russ.)
Vylkova E.S. [Tax Burden Calculation in Modern Russian Conditions]. Nalogovyy vestnik [Tax Bulletin],
, no. 1, pp. 129–133. (in Russ.)
Kozlov D.A. [Tax Calculation in Business Activities of an Enterprise]. Finansovyy menedzhment [Financial
Management], 2002, no. 1, pp. 28–34. (in Russ.)
Tsygichko A.N. Normalizatsiya nalogovoy nagruzki [Normalization of Tax Burden]. Moscow, 2002.
p.
Panskov V.G. Nalogi i nalogooblozhenie v Rossiyskoy Federatsii [Taxes and Taxation in the Russian
Federation]. Moscow, Knizhnyy mir Publ., 2000.
Kirova E.A. [Methods of Determination of the Tax Burden of Economic Entity]. Finansy [Finance],
, no. 9, pp. 32. (in Russ.)
Glukhov V.V., Dol'de I.V. Nalogi: teoriya i praktika [Taxes: Theory and Practice]. St. Petersburg,
Spetsial'naya literatura Publ., 1997.
Ospanov M.T. Nalogovaya reforma i garmonizatsiya nalogovykh otnosheniy [Tax Reform and Harmonization
of Tax Relations]. St. Petersburg, 1997.
Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federatsii na 2015 god i planovyy period 2016 i
godov (odobreno Pravitel'stvom Rossiyskoy Federatsii 1 iyulya 2014 goda) [Main Directions of the Tax
Policy of the Russian Federation for 2015 and the Planning Period of 2016 and 2017 (approved by the Government
of the Russian Federation on July 1, 2014). // “Consultant Plus”]. SPS «Konsul'tant Plyus».
Bablenkova I.I., Kirina L.S., Karpova G.N., Gorokhova N.A. Prognozirovanie i planirovanie v nalogooblozhenii
[Forecasting and Planning in Taxation]. Textbook. Moscow, Ekonomika Publ., 2009. 351 p.
Ragozin B.A. Nalogovoe planirovanie na predpriyatiyakh i v organizatsiyakh (optimizatsiya i minimizatsiya
nalogooblozheniya) [Tax Planning in Enterprises and Organizations (Optimization and Minimization of
Taxation)]. Moscow, 1999.
Porshnev A.G. (Ed.) Nalogovyy menedzhment [Tax Management]. Textbook. Moscow, INFRA-M,
422 p.
Chernik D.G., Morozov V.P. Optimizatsiya nalogooblozheniya [Optimization of Taxation]. Moscow,
Prospekt Publ., 2002.
