Tax Burden as an Indicator of Assessing the Impact of Taxation System on Region’s Economy

In this paper the following such indicators of assessing the impact of taxation system on the economic development of a region were investigated: actual tax burden on region’s economy and tax potential of the region. An additional indicator “estimated tax burden” is proposed which is calculated based on the “tax potential of the region” parameter. Comparison of the estimated and actual tax burden reveals the effect of region’s tax benefits, the level of region’s tax administration, and tax evasion. The following own calculations were performed: of indicators of the tax potential of the Chuvash Republic, actual and estimated tax burden on region’s economy, as well as the analysis of tax burden on the main types of economic activity in the Chuvash Republic. It was revealed that the impact of “tax debt growth” indicator in the Chuvash Republic in recent years is minimal due to the increased effectiveness of tax control measures. Keywords—taxation, tax burden, tax potential, tax payments, tax administration.