| 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. |
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