Open AccessTAKING INTO ACCOUNT A BURDEN OF INDIRECT TAXES WHEN CALCULATING TAX BURDEN INTEGRAL INDEX
Author(s) -
Михаил Городилов,
Михаил Городилов,
Татьяна Коняева,
Tatyana V. Konyaeva
Publication year - 2019
Publication title -
russian journal of management
Language(s) - English
Resource type - Journals
eISSN - 2500-1469
pISSN - 2409-6024
DOI - 10.29039/article_5d4846bd1ad111.17399685
Subject(s) - taxpayer , accounts payable , economics , indirect tax , tax basis , value added tax , index (typography) , ad valorem tax , public economics , tax reform , tax credit , point (geometry) , microeconomics , state income tax , macroeconomics , payment , finance , computer science , mathematics , gross income , world wide web , geometry
The article discusses the existing methods of calculating the integral index of the tax burden, justifies the need to apply a special procedure for taking into account indirect taxes (VAT and excises) when calculating the integral indicator of the tax burden. Due to the fact that the formation of the amount payable on indirect taxes is influenced by the factor of elasticity of demand and supply, as well as the tax policy adopted by the taxpayer with an acceptable, from his point of view, level of tax risk, the authors proposed to take it into account when calculating indirect taxes in a special way. A special procedure is to take into account indirect taxes shown to the taxpayer’s expenses and non-refundable.