Methodology for Quantifying the Tax Burden in the Russian Economy

Abstract

The tax burden on the real sector of the economy and the income of the population in any country is the most important indicator of the prospects for business development and the attractiveness of living in it. Economic theory offers various interpretations of the category of tax burden and methodological approaches to the quantitative measurement of its magnitude. Its calculation at the micro, meso and macro levels today is contradictory to determine the indicator that is at the basis of the relative intensity value (as tax burden presentation): GDP, the total turnover of organizations and individual entrepreneurs for the current (reporting) year, revenue from sales at the institutional level, profits from sales and financial and economic activities before taxation, etc. The author considered the category of tax flow, built its index model, based on recommended using the dynamics index the tax burden assessment at all levels of analysis variable tax burden with the construction of factor indices of structural shifts and changes in the tax base, rates, benefits, prices and the range of sold products. The research considered the development of an information-logical scheme for implementing a flow model of the tax burden for various levels of analysis. Also, the author presented the results of a structural and dynamic analysis of the magnitude and sectoral structure of the tax burden in Russia for 2006–2020 and made forecasts of its level up to 2022 research development prospects.