Often, to optimize taxation of profits, the financial services of large holdings develop schemes that reflect the organization of the movement of financial and commodity flows in such a way that intermediary structures with affiliates dissolve (officials who are managers or are part of the founders of several enterprises of the same holding )
World experience in the field of taxation shows that the optimal tax burden on the payer should be up to 40% of income.
The tax burden in Russia for enterprises of the general taxation system is sometimes up to 70% of the total revenue. Such a high percentage is explained by the level of the tax price of the proceeds received by the payer, and depends on the tax base and taxes that are paid by the company to the budget.
At the level of a business entity, the tax burden reflects the share of the portion of the total income recovered in the form of taxes. This indicator is calculated as the ratio of the totality of tax payments to the total volume of sales of goods, services and works. There are a lot of calculation methods in the scientific literature. They differ in the number of taxes taken into account and the amount of sales volumes taken into account.
The performance of enterprises is displayed by the tax burden, the calculation of which is based on the accounting of such indicators: direct and indirect taxes, a single social tax and, of course, contributions for compulsory social insurance against accidents. Tax rates are accepted in accordance with applicable law. In this case, the main factors that have a significant impact on the tax burden should be taken into account:
- accounting policies of the enterprise;
- privileges and other preferences;
- budget, investment and tax policies of the state;
- the presence of budgetary subsidies, deferrals and installment payments, as well as investment tax credit ;
- placement of a business in an offshore or free economic zone (in Russia).
The full tax burden of an enterprise is presented as the ratio of the aggregate of accrued and paid tax payments to revenue from the sale of goods for a specific period, including other income.
NN = N / (VD + VND) * 100%, where
NN - an indicator of the tax burden;
N - the amount of accrued and paid taxes;
VD - income from sales;
GNI - non-operating expenses.
The tax burden of a business entity is analyzed using quantitative indicators using the coefficient method. Unlike others, this method allows you to assess the tax burden even on such separate financial flows of organizations as income, revenue, indirect taxes, capital gain of the entity, wages and dividends.
The tax burden ratio is the ratio of the size of tax payments to the financial flow in its original form. The values of this indicator are in the range from zero to one. At the same time, there are no tax payments at a zero value, and the entire incoming financial flow is withdrawn in the form of tax to the budget, with a unit.
There is another indicator characterizing the tax burden, which is calculated as the ratio of the financial stream remaining after taxation to the initial one. This indicator is called the exit coefficient.
The tax burden can be regulated using public administration methods. For example, by reducing the tax burden on capital gains, the state creates favorable conditions for the rapid development of such entities.
At the state level, the tax burden is also calculated on the basis of the principle of a particular business entity. However, in this case we are talking about budget revenues in the form of tax and non-tax revenues, and the volume of sales is represented by the volume of trade according to statistical data.