Importance The taxation theory and practice put special and fundamental focus on the indicator tax burden. However, different approaches are used to determine the substance of the concept and the procedure for its assessment, including the macroeconomic level. It is possible to take effective management decisions on tax policies for structural modifications of the economy only if this indicator is analyzed at the regional level. Objectives The objective of the research is to identify priorities of the structural policy of the Mari El Republic and possibilities for applying tax administration methods in order to implement the policy on the basis of the macroeconomic analysis of the sectoral tax burden in the region. Methods The research applies a combination of methods of scientific abstraction and systems analysis, including general, formal and logic methods and techniques (analysis, synthesis, induction, deduction and comparison) and specific methods (statistical and graphical). Results I analyze conceptual approaches to interpreting the term of tax burden; point out its identifiers and classify types of tax burden. The article indicates the size and trends in its absolute and relative value as differentiated per industry. The research evaluates nominal and real tax burden of the economy in the Mari El Republic per core activities, and trends in full real tax burden, considering payments to the State extra-budgetary funds as a whole in the region. Conclusions and Relevance I conclude on the possibility to regulate structural changes in the region's economy by manipulating tax benefits. I also consider it is reasonable to expand the scope of corporate income and property tax preferences in the region. I assume, the Mari El Republic hastily abolished benefits for small businesses in relation to the tax payable under the simplified taxation system.
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