The Tax Burden of Economic Entities: Problems of Control and Methods of Analysis

The article is devoted to the issue of solving a current problem of searching instruments of policy implementation in the sphere of income legalization that can promote the national economic recovery on condition of the preservation and development of business. Today, the external control of the tax burden is a significant element of the state policy in this sphere. However, the internal analysis and control of the tax burden is one of the factors showing the efficiency of economic entities that function both in economic and in social aspects, that is meet the liabilities on timely tax payments. Tax payments fully characterize the level of economic entities' economic security and social responsibility. These facts predetermine the need for economic entities' internal control and create opportunities for the development of various forms and instruments of control from the state and other institutions of the financial system. A special role in implementation of the state policy in the sphere of income legalization is assigned to credit organizations. Such organizations are forced to solve the problem of superiority of the tax burden indicator among others not less important for the assessment of the reality of clients' activities. By estimating the level of the tax burden by a competent method, credit organizations make a number of serious methodological mistakes, which can be leveled when forming a professional judgment. The authors of the article are convinced that it is necessary to introduce the professional judgment instrument into the practice of credit organizations to assess credit risk on loans and income legalization risk on clients performing settlements. The authors propose a system of indicators for the analysis of the tax burden. The indicators can be used both for the external and internal control of the tax burden. When forming the system of indicators, the authors considered restrictions connected with the incomparability of the periods for the tax burden calculation and tax regimes applied by the organization (taxpayer) and its business partners. The authors propose to use a statistical method of the dynamic standard for assessing the use of the corporate tax capacity and forecasting tax liabilities. The approbation of the methods and the system of indicators on the materials of a construction organization resulted in a conclusion that instruments of the tax burden analysis can be significantly enriched driven by application of statistical methods. The prospects of further research the authors outlined are the formation of a set of indicators that take into account the mechanism of tax liabilities calculation at various tax regimes and the modeling of an interrelation between the indicators.

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