Удосконалення механізму визначення рівня податкового навантаження суб’єктів підприємництв

Abstract

UK: В існуючих умовах потребує вирішення проблема побудови оптимальної системи оподаткування та визначення рівня податкового навантаження для суб’єктів підприємництва. У статірозглядаються підходи до розрахунку податкового навантаженнята пошук методики визначення рівня оподаткування, пропонується удосконалення механізму обрахування з урахуванням трансакційних платежів. Запропонований новий підхід визначення рівня податкового навантаження. EN: The process of evolution of tax systems of many countries in the world has as certain development trends and incipience, as their characteristics. This is explained by the different historical periods of development and economic conditions. However, the level of tax burden is most summary of all tax systems. There are various methods for determining the level of burden, but most of them take into account two main components: the ratio of tax revenues or a share based social insurance obligatory payments to the gross domestic product. But today the problem of determining the level of tax burden remains and needs to be addressed. A variety of methods lies in the treatment of such key points as the amount of taxes that are included in the calculation of the tax burden and total integral index which compares the amount of taxes. The main idea of research is to develop a universal indicator to determine the level burden for enterprises of different activities. Comparative analysis of different methods has been done for this to determine the level of tax burden on clarifying the calculation algorithm and establishing certain drawbacks. There are conclusions have been done not only on the problem of choosing alternative methods, but their improvement is directly based methods of Kirov E.A., by including a mechanism for calculating not only transaction costs but also additional social costs that are not sufficiently take into account the market economy transition period. Therefore, the combination of ideology and practical methods of calculating the tax burden and institutional burden on businesses significantly increase the efficiency of tax management due to the appearance relevant information on the structural relationships between the taxes, transaction costs, social charges, which are objectively accompany the process of reform of market economy transition, and the actual income of the company. Increasing the tax burden should be through direct budget a considerate policy.