TOOLS FOR ASSESSING AND OPTIMIZING THE TAX BURDEN OF A BUSINESS ENTERPRISES

Abstract

This article analyzes the existing methods for calculating the tax burden of business entities. On the example of JSC "Karavai", the tax burden was calculated using the tools of all methods, a review of which is given in the work. The authors substantiate the feasibility of using the methodology for calculating the tax burden proposed by the Department of Tax Policy of the Ministry of Finance of the Russian Federation as the main one, since this methodology most objectively reflects the level of the tax burden of an economic entity engaged in entrepreneurial activities under the general taxation regime. The authors concluded that the choice of methods for calculating the tax burden is dictated by the need to study many factors that affect the performance indicators of economic entities for a scientifically based assessment of the level of the tax burden.