ASSESSMENT OF TAX BURDEN AND MANAGEMENT OF ITS EFFICIENCY IN THE AGRARIAN SPHERE

DOI 10.32651/212-28

Issue № 2, 2021, article № 4, pages 28-36

Section: Problems of efficient management

Language: Russian

Original language title: ОЦЕНКА НАЛОГОВОЙ НАГРУЗКИ И УПРАВЛЕНИЕ ЕЁ ЭФФЕКТИВНОСТЬЮ В АГРАРНОЙ СФЕРЕ

Keywords: TAX AND FISCAL BURDEN, TAXES AND INSURANCE PREMIUMS, TAXPAYERS, AGRICULTURAL PRODUCERS, TAXPAYER EFFICIENCY, EFFICIENCY FACTOR, INDICES, PARITY OF ECONOMIC INTERESTS

Abstract: The theoretical and methodological aspects of determining the tax burden and its relationship with the results of agricultural producers were clarified. We have developed our own methodology for assessing the tax and fiscal burden, which allows us to determine the effectiveness and directions of improving the taxation of agricultural producers. Taxpayer efficiency ratio and indices are justified. A mechanism for determining the effectiveness of taxation has been developed, which includes determining the ratio of tax and fiscal loads, the level (index) of fiscal burden, and the share of the balance of gross profit. The existence (absence) of a balance of economic interests of tax participants is determined by the ratio of indices of solvency indicators, taxpayer efficiency and potential for its development. Compliance with parity in the distribution of tax results among its three participants is assessed by the ratio of their shares in revenue and gross profit: the state - by the amount of taxes; company - on insurance contributions to extra budgetary funds; taxpayers - in size of the rest of gross profit after payment of taxes without income tax (personal income tax)..

Authors: Poluliakh IUrii Georgievich, Adadimova Liubov IUrevna, Serdobintsev Dmitrii Valerevich