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Finance and Credit
 

Tax burden assessment concept as a factor of increasing the informative value of tax burden measure

Vol. 23, Iss. 22, JUNE 2017

PDF  Article PDF Version

Received: 31 March 2017

Received in revised form: 14 April 2017

Accepted: 28 April 2017

Available online: 15 June 2017

Subject Heading: THEORY OF FINANCE

JEL Classification: H21, H30

Pages: 1274-1280

https://doi.org/10.24891/fc.23.22.1274

Sal'kova O.S. Institute of Economics and Management, Kemerovo State University, Kemerovo, Russian Federation
o_salkova_72@mail.ru

Chistyakova D.O. Institute of Economics and Management, Kemerovo State University, Kemerovo, Russian Federation
chistyakova7@yandex.ru

Subject The article considers tax burden as an important indicator for financial management in macro and micro economics. Tax burden assessment will help identify potential financial risks and implement efficient tax planning.
Objectives The aim is to define the purpose of tax burden assessment based on the analysis of existing studies by different authors on the measure of tax burden.
Methods We applied general scientific methods, including comparison, grouping, analysis and synthesis of theoretical material. They enabled to obtain reliable and valid findings.
Results We offer our own definition of the purpose of the tax burden assessment concept, describe criteria for selecting the concept of tax burden assessment and characterize them. In addition, we highlight elements of the concept that consider its impact on selection and validity of the criterion of tax burden assessment. The findings may help select and develop methods to assess tax burden, which are aimed at making more informed management decisions in State and corporate tax planning, and identify opportunities to reduce the impact of taxes on financial condition of the organization.
Conclusions The concept of tax burden assessment determines the choice and validity of criteria to measure and assess tax burden, thus increasing the informative value of tax burden indicator, its application for enhancing the financial condition of economic entities.

Keywords: tax burden, assessment, tax planning, financial standing

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