Tax load as a measure of the tax policy efficiency of the state

Tax as a form of forced seizure of part of the total income of the society in the state budget reflects all of the pros and cons of the specific economic space and a particular polity and governance. Taxes are considered by governmental bodies not only as a source of providing formation of financial resources for the implementation of the basic functions of the State, but also as an instrument of control action, which allows organizing the society's income distribution. Talking about the effectiveness of the current tax system, it is necessary to consider it in conjunction with market management, focusing on the impact at the levels of the state, sectors of the economic complex, individual subjects of various organizational-legal forms, the population, and taking into account the direct and indirect effects of economy and society obtained after exposure to taxes. A measure of the quality of the tax system in order to effectively do the state tax planning and management can be the level of the tax burden. The optimal tax level (objective) sets by the boundaries, capabilities and needs of companies' reproduction (individual functioning capitals), their major industrial and financial structures and social economy in general. The fewer financial resources are mandatorily withdrawn from the total amount available to the real economy, the greater the opportunities for production growth are, but in reality, the need for a significant redistribution of financial resources from enterprises is dictated by the economy. In general, the term "tax burden" refers to the synthesis of the qualitative and quantitative characterization of the impact of compulsory payments to the budget system of the Russian Federation on the financial situation of the enterprises-taxpayers. Currently, the Russian Federation has a generally accepted methodology for calculating not only absolute but also relative value of the tax burden of enterprises. The complexity of creating a unified approach is increasing due to the fact that inside each of the tax systems, there are several options of taxation depending on the circumstances and character of the enterprise's activities, in particular, on the type of industry, scope, organizational and legal forms, etc. Thus, the tax burden is the amount of taxes and the impact on the economy as a whole and on individual taxpayers, defined as the amount of taxes paid to the state.

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