Antonova E.V. Choosing the method for determining tax burden on enterprises

Abstract: The article explores and substantiates the methods for determining tax burden, as well as main factors to be considered during tax planning in enterprises, accenting special responsibilities of internal control departments over tax management. The author draws attention to the fact that the tax-planning practice of such departments must take into account the Federal Tax Service Order of 30.05.2007 ¹ ÌÌ-3-06/333@ «On the assertion of the field tax audit planning system». This article examines the methods for determining the tax burden, based on financial and economic characteristics of the enterprise. The author offers five methods for this purpose, as well as their substantiation and formulae, along with the recommendations for their use. Those methods of determining tax burdens will have the internal control departments to take into account nuances which would allow for higher quality tax planning. The author also states the main elements of tax planning, which include: definitions of main principles, problem analysis and formulation of goals, defining main tools which the enterprise has access to; formulation of the tax layouts; financial and economical practice, in accordance to the formulated tax layout. The author also defines the main principles of tax planning: compliance with the Law in the process of tax planning and lowering the enterprise’s tax burden total by implementing advanced tax planning methods.

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