REVISITING THE REAL TAX BURDEN ON TAXPAYERS

Аннотация

The article analyses the transformation of principal Russian revenue-generating tax rates in connection with tax base. Tax rate does not reflect the real tax burden on a taxpayer. Tax rate should be rated in connection with tax base. As, for example VAT rate of 18% cannot indicate the level of taxation.

Purpose

Determination of the real tax burden on the taxpayer

Methodology

For the analysis, the author used the axiomatic method and the method of analogy with which we study the interaction of theory and practice tax calculation and collection of taxes.

Results

In the process, concluded that the distort of personal income tax, excise duties and VAT tax bases results in the matter-of-fact overstatement of tax burden on Russian business, it also motivates the use of illegal accounting schemes and retard business activity in Russia.

Practical implications

The practical significance of this study lies in the fact that the resulting theoretical material can be used for the improvement of the legislative framework in the field of taxation.