Taxes and Taxation
Reference:
Ansimova, E. P.
Method for Evaluating Tax Burden of Gas-Supply Companies
// Taxes and Taxation.
2014. ¹ 3.
P. 320-335.
URL: https://en.nbpublish.com/library_read_article.php?id=64112
Abstract:
The object of the present research article is the methods used for evaluating tax burden
of economic entities in the sphere of gas supply as well as the tax burden in the economic sector
where the fuel gas is being produced and distributed. The technical approach to evaluating
tax burden of gas supply companies that means plain calculation of the ratio of the total tax
amount to be paid to the budget to the total revenue does not provide any additional information
except for accounting results. The purpose of the present article is to create and substantiate
the method of objective estimation of tax burden of gas supply companies. Research methodology
used in the article includes the following methods: deduction, induction, synthesis, analysis,
comparison, generalization and mathematical modeling. Conclusion: objective estimation of tax
burden of legal entities in the sphere of gas supply involves determination of the severity of fiscal
burden. In order to achieve the aforesaid goal, the author of the article had to solve a number of
problems. Determination of the level of tax burden of a gas supply company implies evaluation
of the influence of actions to perform obligations and realize taxpayers’ rights on the current
and future financial status of an economic entity. In the algorithm used for determination of the
severity of fiscal burden on gas supply companies, special role is given to identification of the degree
of negative impact of tax relations on a taxpayer’s investing activity. To evaluate tax burden
of an economic entity in the sphere of gas supply, it is also important to compare parameters of
tax burden to the fiscal burden on the sector in general, on a particular constituent of the Russian
Federation and individual gas supply c ompanies.
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