The author regards the evaluation of tax burden according to types of business as a series of the following steps: 1) making series of tax burden increase according to types of business; 2) evaluating the average tax burden in a public document of the Federal Tax Service based on the variation indicators; 3) singling out businesses, tax burden of which is much higher/lower that the average one; 4) grouping data in order to single out homogeneous businesses, calculating average indicators; 5) data rearrangement in order to single out homogeneous businesses as to their tax burden; 6) making a matrix of tax burden distribution according to types of business and analyzing it.
Keywords: evaluation of tax burden distribution, types of business, series of tax burden increase, average tax burden
