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SOURCE:    Almanac of Modern Science and Education. Tambov: Gramota, 2015. № 12. P. 80-83.
SCIENTIFIC AREA:    Economic Sciences
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OVERVIEW OF OFFICIAL METHODS OF TAX BURDEN CALCULATION AT ENTERPRISES

Ignat'ev Il'ya Yur'evich
Saint-Petersburg State University of Economics


Abstract. The article presents the generalization and critical analysis of the methods of the calculation of tax burden value at enterprises approved by state authorities. A brief description of each method is given; particular attention is paid to specific points provoking discussions within scientific circles. The author also examines the possibility of using these methods in the system of the tax management of organizations, for which purpose a system of criteria has been developed.
Key words and phrases: налоги, официальные методики, налоговая нагрузка, налоговое бремя, налоговый менеджмент, налоговое планирование, taxes, official methods, tax burden, incidence of taxation, tax management, tax planning
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