CALCULATION OF TAX BURDEN OF THE ECONOMIC ENTITY: THEORY AND PRACTICE
Different methods for calculation of the tax burden are examined in the paper. The role of a tax burden indicator for the economic entity is defined. Different approaches to specify this indicator are considered; advantages and disadvantages of the existing methods for calculation of the tax burden are revealed. Also, the issue on defining the notion “tax burden” is studied. The tax burden of the economic entity according to different methods is calculated; based on the calculations conclusions are made. The attention is given to interpretation of the tax burden indicator values. The composition of taxes and fees, included in the calculation of tax burden is specified. The author revealed the factors, which affect the value of tax burden, to which the methods of accounting policy of an organization for accounting and tax purposes are related; types of the organization activity (preferential taxation or non-preferential taxation), organizations, which carry out export (import) activity or not; taxation modes (usual or special modes) and others.