ASSESSMENT OF THE TAX BURDEN OF A TRADING COMPANY

Abstract

The article discusses the concept of the tax burden and its significance for trade organizations. Also, the currently available methods of calculating the tax burden, including the official methodology of the Ministry of Finance of the Russian Federation, and the author's methods of leading scientists of the country were studied and summarized. The calculation and comparison of the tax burden of a trading enterprise were carried out, the positive and negative sides of various ways of determining the tax burden were determined. In the course of the study, it was noted that the methods are based on different integral indicators. Thus, the methodology of the Ministry of Finance of the Russian Federation is based on revenue taking into account value added tax, the methodology of Kirova E.A. – newly created value (all tax payments without including personal income tax), the methodology of Kreinina M.N. – profit before taxation, the methodology of Litvin M.I. – the source of means of payment (all tax payments plus tax for added value) The necessity of tracking the tax burden of a commercial enterprise in order to optimize tax payments, competent tax planning in order to avoid unscheduled tax audits is shown.