Factors of the tax burden of retail companies

Abstract

The formation mechanisms of tax liabilities, planning, budgeting processes and rational allocation of funds, taking into account existing tax risks are performed. Due to the specifics of the business processes organization, the tax burden factors in each type of activity differ. The article is devoted to the analysis of the tax burden on retail companies. Taxation of this type activity is current undergoing changes, in particular, the unified imputed income tax, which was levied on retail premises, has been abolished, tax incentives for small businesses have been introduced, a single tax payment and an automated simplified taxation system have been introduced since July of this year. In this regard it is very important for companies to understand what factors have the most significant impact on the tax burden indicator and, accordingly, what tax model to select. This article provides an example of a scientific approach to the analysis of the tax burden using correlation and regression analysis, which allows to test and identify the impact of various factors, such as revenue, retail space, number of stores, asset value, etc. on the indicator of the company’s tax burden calculated according to the methodology of the Russian Federation Federal Tax Service.