ESTIMATION OF THE TAX BURDEN FOR AGRICULTURAL ENTERPRISES OF BAZARNO-KARABULAKSKY DISTRICT OF SARATOV REGION AND THE CHOICE OF THE TAX STRATEGY
The main problem of interaction between agricultural enterprises and the budget is a choice of the optimal taxation and the strategy of interaction with tax structures. The aim of the research is identification of the process of developing enterprise strategy for the interaction with the budget, bases on the evaluation of the tax burden. Assessment of the tax burden of agricultural enterprises exists not only for internal management purposes. It allows you to control the activities of the company by the government and compare those indexes with the average, making a decision about the tax inspection. The company's management annually estimates the amount of the tax burden and makes a decision to choose a specific strategy for interaction with the budget. Such decisions usually increase the risk of tax audits, but in other case, it makes possible for firms to justify the reduction in the value of legally tax burden, then they take a part in the specific tax-free government programs.