Tax burden: the definition and characterization of its components

Often, in order to optimize profit taxation , the financial services of large holdings develop schemes in which the organization of the movement of financial and commodity flows is found in such a way that intermediary structures with affiliated persons are dissolved (officials who are managers or part of the founders of several enterprises of the same holding ).

World experience in the field of taxation shows that the optimal tax burden on the payer should be up to 40% of income.

The tax burden in Russia of enterprises of the general taxation system is sometimes up to 70% of the total revenue. Such a high percentage is explained by the level of the tax price of revenue received by the payer and depends on the tax base and taxes that are paid by the enterprise to the budget.

At the level of the business entity, the tax burden reflects the share of the taxable part of the aggregate income. This indicator is calculated as the ratio of the aggregate of tax payments to the total volume of sales of goods, services and works. The methodology of calculations is quite a lot in the scientific literature. They differ in the number of taxes that are taken into account and the amount of sales that is taken into account.

The display of the results of the activities of enterprises produces a tax burden, the calculation of which is based on taking into account such indicators: direct and indirect taxes, a single social tax and, of course, contributions to compulsory social insurance against accidents. Tax rates are accepted in accordance with applicable law. At the same time, the main factors that have a significant impact on the tax burden should be taken into account:

- accounting policy of the enterprise;

- privileges and other preferences;

- budgetary, investment and tax policies of the state;

- availability of budgetary grants, deferrals and installments for payments, as well as an investment tax credit ;

- placing a business in an offshore or free economic zone (on the territory of Russia).

The full tax burden of the enterprise is presented as a ratio of the aggregate of accrued and paid tax payments to the proceeds from the sale of goods for a specific period, including other revenues.

HH = N / (VD + GNI) * 100%, where

NN - the index of the tax burden;

H - the amount of taxes assessed and paid;

VD - income from sales;

GNI - non-operating expenses.

The tax burden of the business entity is analyzed using quantitative indicators using the coefficient method. Unlike others, this method allows you to assess the tax burden even on such separate financial flows of organizations as income, revenue, indirect taxes, capital increase of the subject, wages and dividends.

The tax burden ratio is the ratio of the amount of tax payments to the financial flow in its original form. The values of this indicator are in the range from zero to one. At the same time, tax payments are absent at zero value, and the entire incoming financial stream is withdrawn in the form of a tax in the budget, with the unit.

There is another indicator characterizing the tax burden, which is calculated as the ratio of the remaining after the taxation of the financial flow to the original one. This indicator is called the output ratio.

The tax burden can be regulated by the methods of public administration. For example, by reducing the tax burden on capital gains, the state creates favorable conditions for the rapid development of such entities.

At the state level, the tax burden is also calculated on the basis of the principle of a specific economic entity. However, in this case we are talking about budget revenues in the form of tax and non-tax revenues, and the volume of sales is represented by the volume of trade turnover according to statistical data.