EVALUATION OF TAX BURDEN ADMISSIBILITY IN THE CRIMEA AND SEVASTOPOL
This paper deal with problem of formation tax burden at the regional level with the consent terms interests of the budget and taxpayers. The objective of this study is to estimate admissibility level of tax burden for economic entities of Crimea republic and Sevastopol city in transition period. Theoretical and methodological base of the research was the concept of the Laffer curve. Accordance with classification Russian regions by natural-resource potential we developed author's model of evaluation influence of tax burden on gross regional product (GRP). With model based on linear non-uniform production function. Marginal allowable values of tax burden in Crimea, Sevastopol and in the Russian regions with a similar natural-resource potential - the Krasnodar and Kamchatka regions - are calculated through the author's model. Based on received results it has been revealed that the level of tax burden in Crimea republic and Sevastopol during the occurrence of these territories to the Russian Federation a bit more, than in the Russian regions. Also it was found that tax burden in Crimea and Sevastopol in 2015 exceeds marginal allowable value from the perspective of GRP. The determined laws are explained by process of full reorganization economy of the territory of Crimean Federal District during transition under jurisdiction of the Russian Federation and, as a result, obviously low values of taxable base in comparison with the Russian regions. In process of implementation of investment projects in these regions, including integration of their economies in economic space of Russia, tax potential of areas will grow due to expansion of a production activity operating enterprises and the emergence of new enterprises. Therefore, in the long term it is possible to expect that the level of tax burden, which formed in Crimea and Sevastopol in connection with transition to the Russian tax standards, will be feasible for economic entities of these regions.