Subject One of the ways to enhance the efficiency of business operations is tax planning. However, it is not always possible in practice due to various subjective and objective barriers existing in the entrepreneurial activity. Objectives The purpose of the research is to analyze basic approaches to the study of tax burden and its calculation; to review trends in tax burden indicators in different spheres of activity. Methods I review methodological approaches to tax burden calculation, group them by types of application; identify advantages and disadvantages of each approach; perform a comparative analysis of tax burden in comparison with foreign countries, and the overall analysis of tax burden by types of activities in our country. Results The Russian economy is characterized by a nominally low level of taxation, which does not explain significant tax evasion. As international experience shows, when establishing the optimal level of tax immunity, it is crucial to prioritize the economic incentives for production development, that is the interests of producers. A high level of tax burden on business environment leads to a decline in supply of goods and services in the market with simultaneous rise in prices for manufactured products. Moreover, there exists informal institutional practice that discourages market participants to pay for benefits, which will be unavailable to them even after they pay. Conclusions To obtain adequate values of tax burden at the level of an economic entity, it is necessary to consider all tax and non-tax payments, and to calculate the potential tax burden.
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