Article name Аnalysis of the Tax Burden (Case of North-Western Federal District)
Authors Vylkova E.. ,
Pokrovskaya N.. ,
Bibliographic description Vylkova E. S., Pokrovskaia N. V. Аnalysis of the Tax Burden (Case of North-Western Federal District) // Transbaikal State University Journal. 2023. Vol. 29, no. 3. P. 156–167. DOI: 10.2109/2227-9245-2023-29-3-156-167.
Category Economy
DOI 336.2
DOI 10.2109/2227-9245-2023-29-3-156-167
Article type
Annotation 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.
Key words tax, taxation, tax burden calculator, tax burden, region, type of economic activity, scale of activity, entrepreneurship, sector, business
Article information
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