REVISITING THE REAL TAX BURDEN ON TAXPAYERS

Abstract

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.PurposeDetermination of the real tax burden on the taxpayerMethodologyFor 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.ResultsIn 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 implicationsThe 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.

Keywords

• tax system
• tax
• tax rate
• tax base
• tax burden
• VAT
• income tax
• personal income tax