TRENDS IN ASSESSING THE TAX BURDEN OF ORGANIZATIONS

Abstract

The assessment of the tax burden on organizations has been under study since as early as the formation of the statehood and are still relevant nowadays. The indicated problems are important due to the economic and fiscal complexity of the integral criterion of the tax component of business characterized by the term “tax burden of the organization.” On the one hand, this is a direct assessment of the organization’s management, on the other hand, it is assessment of the tax regulation efficiency within the framework of the state’s tax policy. The reason for the permanent interest in assessing the organization’s tax burden concerns the nature of the relations arising between the state and the organization in the re-allocation of the organization’s funds, with their part withdrawn in favor of the state and further efficient use. The accumulated knowledge in the field of approaches to assessing the tax burden predetermined the direction of the research, therefore the purpose of the paper is to analyze trends in assessing the tax burden of organizations and their systematization. Based on the analysis of trends in the assessment of the tax burden of the organization, a classification of methodologies for assessing the tax burden at the initial and current stages of their development is proposed. At the current stage, the methodologies are classified according to the following criteria: scope of application, taking into account the comparison base, types of indices, tax shifting and the shadow component as well as the purpose of application. Unresolved problems, shortcomings of the initial and current stages of research concerning approaches to assessing the tax burden of the organization are revealed. The main drawback of the developed methodologies is the lack of justified boundary (acceptable) values of the tax burden of organizations. The justification of boundary values should be based on the relationship between the tax burden and the performance criteria and indices. In view of the revealed shortcomings of modern methods, the author’s approach to assessing the organization’s tax burden is presented based on the statistical relationship between the organization’s tax burden and the generalized performance index. The result of assessing the tax burden is the establishment of boundary levels of the tax burden. The assessment of boundary levels is carried out using economic and mathematical tools: regression analysis and analysis by the principal component method.

Keywords

• tax burden of the organization
• tax burden assessment
• tax burden assessment methodologies
• boundary level of the tax burden