||The decision to open a new enterprise or change the location of an existing
organization is made on the basis of an in-depth analysis of many factors: economic,
political and others. Among these factors, the level of the tax burden is extremely
significant. The migration of labor and capital, including fixed assets, is reasonable
within the nearby territories. Therefore, in order to make decisions about opening a
business or relocating it, it is advisable to consider the specifics of certain factors
within the regions of the corresponding federal district. The authors analyze the tax
burden of enterprises in the Northwestern Federal District. The purpose of the study
is to identify the types of economic activity in terms of its scale, which have the lowest
level of tax burden in various regions of the Northwestern Federal District, as the most
attractive for entrepreneurs starting a business or looking for options for its more profitable placement. Research objectives are as follows: analysis of the average values
of the tax burden for the subjects of the Northwestern Federal District, depending on
the scale; identification of industries where the size of the tax burden in the relevant
subject of the Russian Federation is minimal, which makes them preferable when
deciding whether to create or relocate a business; proposal of recommendations for
competent management of taxation of economic entities based on the calculations
made. The methods of analysis and comparison are used in the work. The research
results show that the minimum value of the tax burden in the regions of the Northwestern Federal District exists both for types of activities that have tax benefits (crop
production, health care) and not (production of petroleum products, production of beverages, etc.). At the same time, the larger the scale of the enterprise, the more often
the minimum value of the tax burden is in industries that do not have tax preferences,
which indicates the importance of managing the taxation of the company. Similar
studies, according to the methodology and methods proposed in the article, can be
carried out in the future for any subject, district of the Russian Federation, for the territory or for a group of closely located states, expanding the considered time horizons.
||1. Burov V. Yu. Small business in the spatial development of the region. Bulletin of the Buryat State University, no. 2, pp. 78–83, 2015. (In Rus.).
2. Viktorova N. G. The severity of taxation: the conceptual apparatus. Taxes and financial law, no. 11,
pp. 254–256, 2011. (In Rus.).
3. Vylkova E. S., Pozov I. A. Tax status of the subject of the Russian Federation: theory, methodology,
diagnostic methods. Saint Petersburg: Cult Inform Press, 2014. (In Rus.).
4. Vylkova E. S., Pokrovskaia N. V. Theoretical approaches to the interpretation of the tax pressure, the
tax burden and the severity of taxation. News of the St. Petersburg State University of Economics, no. 4,
pp. 45–52, 2021. (In Rus.).
5. Zakharova K. A., Aktaev N. E., Purgina A. D. Influence of finances of small and medium business on
the level of economic welfare of the region. Bulletin of the Tyumen State University. Socio-economic and legal
research, vol. 8, no. 2, pp. 164–183, 2022. (In Rus.).
6. Lavrenteva E. A., Plavinskaya G. A. Tax regulation: theory and practice (on the example of the shipping
business). Saint Petersburg: Publishing house of GMA named after S. O. Makarov, 2007. (In Rus.).
7. Labudin A. V., Vylkova E. S., Grishin S. E., Demidova E. I., Fedonnikov A. S., Puchinyan D. M., Khudainazarov A. K., Petrova I. V., Dmitrieva S. A., Naumov V. N., Viktorova N. G., Evstigneev E. N., Makarevich M. L.,
Desyatnichenko D. Yu., Desyatnichenko O. Yu., Demyanets M. V., Pokrovskaya N. V., Ermakova E. A., Konyagina M. N., Voronova N. S., Miroshnichenko O. S., Pisarenko Zh. V., Muravleva T. V., Pokrovskaya N. N.,
Burov V. Yu., Kazimov M. S. Ogly, Aliyev N. K. Ogly, Fedotov D. Yu., Yakunina A. V., Lavrentieva E. A., Bloshenko T. A. The versatility of modern pandemic reality. Saint Petersburg: Publishing and Printing Association of
Higher Educational Institutions, 2021. (In Rus.).
8. Tax reforms. Theory and practice. Moscow: UNITI–DANA, 2015. (In Rus.).
9. Nevzorova E. N., Kireenko A. P., Maiburov I. A. Spatial relationships and regularities in the spread of the
shadow economy in Russia. Economics of the region), vol. 16, iss. 2, pp.464–478, 2020. (In Rus.).
10. Sinenko O. A. The practice of applying regulatory mechanisms in special economic zones and IT clusters as an element of digitalization development. Tomsk State University Bulletin. Economy, no. 46, pp. 251–
264, 2019. (In Rus.).
11. Yakunina A. V., Ermakova E. A., Yakunin S. V., Semernina Yu. V. Financial Assessment of Vulnerability
of Branches of the Russian Economy. Scientific Review: Theory and Practice, vol. 12, no. 3, pp. 404–415, 2022.
12. Celikay F. Dimensions of Tax Burden: a Review on OECD Countries. Journal of Economics, Finance
and Administrative Science, vol. 25, pp. 27–43, 2020. (In Eng.).
13. Fedotov D. Yu. Burden and Shadow Economy Growth in Russian Regions. Journal of Tax Reform,
vol. 7, pp. 284–133, 2021. (In Eng.).
14. Delgado F., Fernandez-Rodriguez E., Garcia-Fernandez R., Landajo M., Martinez-Arias A. Tax Avoidance and Earnings Management: a Neural Network approach for the Largest European Economies. Financial
Innovation, no. 9, 2023. (In Eng.).
15. Giday A., Tatay. T. New Indicator to Measure Tax Burden – Proposal. Public Finance Quarterly, vol. 2,
pp. 263–283, 2020. DOI: 10.35551/PFQ_2020_2_7. (In Eng.).
16. Labunets Iu. E., Mayburov I. A. The Impact of the Size of Enterprises on Tax Evasion in the Forestry
Industry of Russia. Journal of Tax Reform, vol. 8, pp. 88–101, 2022. (In Eng.).
17. Liu W., Ma M., Liu Z., So C. Auditor Tax Expertise and Corporate Tax Avoidance: Evidence from Taiwan. Journal of Corporate Accounting & Finance, no. 1, pp. 1–13, 2023. (In Eng.).
18. Park S. H. Tax Burdens in Japan and South Korea: Measurement Using Average Effective Tax Rates.
Social Science Japan Journal, vol. 23, iss. 1, pp. 37–64, 2020. DOI: 10.1093/ssjj/jyz050. (In Eng.).
19. Jansky P. Effective Tax Rates for Research and Policy. Public Finance Review, no. 5, pp. 171–205,
2022. (In Eng.).
20. Wang L., You K. The Impact of Political Connections on Corporate Tax Burden: Evidence from the
Chinese market. Finance Research Letters, vol. 47. (In Eng.).