Study the theoretical basis for determining the tax burden of an organization; present the organizational and economic characteristics of SibKrayStroy LLC and evaluate the main indicators of the economic and financial activities of the enterprise; calculate and evaluate the absolute and relative indicators of the tax burden of SibKrayStroy LLC...

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Over the past few years, the range of articles of the Criminal Code of the Russian Federation under which entrepreneurs can be held accountable has expanded significantly. For example, to the traditional articles 198-199.2 of the Criminal Code of the Russian Federation, article 159 was added, which was not previously associated with tax criminal charges - it is under this article that entrepreneurs are now being prosecuted for illegal VAT refunds from the budget.

In addition, now not only the main one, but also the participant or founder of a legal entity can end up in the dock for tax crimes.

The interaction between tax authorities and law enforcement has become closer. In particular, the Investigative Committee of the Russian Federation prepared and submitted to the Federal Tax Service Methodological recommendations on the study and proof of facts of deliberate non-payment or incomplete payment of taxes (fees) - in fact, a fairly detailed and extensive review of illegal tax optimization schemes. Let's consider those for which criminal cases are most often initiated.

1. Inflating expenses or understating income using shell companies and affiliates

The classic and, perhaps, the oldest scheme currently used: enters into fictitious transactions with shell companies or dependent persons.

Characteristic features of fly-by-night companies are: 1) payment of taxes in the minimum amount, 2) creation of a company immediately before or shortly before the transactions, 3) lack of personnel and equipment necessary to fulfill contractual obligations, 4) mass director, 5) mass address of the place location, 6) the transit nature of transactions on current accounts and others (Letter of the Federal Tax Service of Russia dated March 23, 2017 No. ED-5-9/547@ “On identifying the circumstances of an unjustified tax benefit”).

The specified data can be obtained by tax and law enforcement authorities using data from the Unified State Register, State Traffic Safety Inspectorate, Gostekhnadzor, GIMS, Rospatent and other sources. In addition, there is the ASK VAT program, which assigns risk groups to tax returns with VAT amounts to be reimbursed. At the same time, the cost of purchased goods or services is inflated if it is necessary to obtain a larger VAT deduction and increase the expenses taken into account when determining the corporate income tax base. Organizations create fictitious document flow aimed at unjustified receipt of tax benefits.

At the moment, there is a resolution of the Supreme Arbitration Court of the Russian Federation dated October 12, 2006 No. 53, dedicated to the issue of obtaining unjustified tax benefits, and in the near future amendments to the Tax Code of the Russian Federation will come into force (Federal Law dated July 18, 2017 No. 163-FZ “On Amendments to Part One Tax Code of the Russian Federation"), which consolidate the approaches established in practice to obtaining unjustified tax benefits.

This scheme is rapidly losing its effectiveness and is gradually becoming a thing of the past.

2. Fragmentation of business in order to use special tax regimes

This scheme is characterized by the creation of a number of firms or groups of individual entrepreneurs controlled by one legal entity, and the formal distribution of income from activities among them, although in fact the income is common to the entire group and does not require division. The calculation of “optimizers” is aimed at obtaining the right to use special tax regimes (STS, UTII) and, as a result, reducing the tax burden for the group as a whole.

This scheme recently came to the attention of the Constitutional Court of the Russian Federation. By ruling dated July 4, 2017, the complaint of S.P. Buneev was rejected. The case describes the fragmentation of business in trade using supposedly independent individual entrepreneurs who, in essence, were employees of one company, used one warehousing system, one accounting program and carried out their activities in one premises.

The Constitutional Court of the Russian Federation emphasized that attempts to abuse tax legislation must be suppressed and that the appeal to the Constitutional Court of the Russian Federation was aimed at re-evaluating the conclusions of tax and law enforcement agencies, and this is unacceptable.

3. Illegal use of tax benefits of Russian legislation, application of double taxation agreements

This scheme is used in a variety of variations, but they all boil down to the use of the special status of companies entering into legal relations.

For example, engaging as a contractor for construction work that is actually carried out on their own, public organizations of disabled people for the purpose of claiming VAT benefits provided for in Article 149 of the Tax Code of the Russian Federation, or an organization that is a resident of a country with reduced taxation for certain income groups and further use of the provisions of the Avoidance Agreements double taxation.

Examples of such cases were the relatively recent high-profile tax proceedings with the companies Oriflame and SanInbev, for which taxpayers were assessed additional very sensitive amounts of tax payments - 537 million and 306.5 million rubles, respectively.

4. Distortion of civil law relations

Here, instead of a special subject, one legal relationship is disguised as another, taxed at a different tax rate or not subject to any taxes. A classic of the genre is the replacement of an advance payment under a contract with a loan agreement, followed by the offset of funds against its payment after delivery of the goods. The purpose of these manipulations is to evade payment of VAT on the advance payment, and not to provide funds for use by a legal entity.

5. Managed

It is difficult to fully call this a tax scheme, but for several years among business representatives it was believed that in the event of tax claims it would be beneficial to attract a friendly creditor who would file an application with the arbitration court and, with a high degree of probability, would appoint a controlled or loyal arbitration manager.

The tax benefit was that, as a rule, it did not reach the satisfaction of the requirements of the authorized bodies (with the exception of current ones), since such requirements belong to the third priority of satisfying the claims of creditors.

The tax authority is limited in its powers to collect such arrears since this would violate the rights of creditors of other priority groups.

The illegality lies in the fact that in this case the essence of legal relations that arise when an organization is insolvent in order to withdraw assets and not pay established taxes is distorted.

Today, one of the most pressing and popular problems is the problem of taxation and assessing the effectiveness of the tax burden of an organization at any level. Modern conditions of the need to preserve and strengthen the territorial integrity of the country, overcome the economic crisis dictate the need to create a tax system that would allow for effective management of the economy and would take into account the interests of the state and economic entities. When developing tax policy, it is necessary to take into account international experience, as well as the national characteristics of the country’s development. In the main directions of the tax policy of the Russian Federation for 2016 and the planned years 2017 and 2018, it is noted that the priority direction of its development is to further improve the efficiency of the tax system. Every effort must be made to generate state revenues in the context of economic sanctions and lower prices for oil resources on the international market.
The relevance and feasibility of developing this topic lies in the fact that in modern conditions of international and regional tax competition, the tax climate in the country is determined by the efficiency of the tax system and its competitiveness, which is reflected in the tax burden as an objective phenomenon.
Taxpayers always insist that the level of taxes and fees be reduced, but the policy of the Central Bank of the Russian Federation is aimed at combating the federal budget deficit, which is more than one-third dependent on oil and gas revenues. Thus, if the state reduces the tax burden, it will further aggravate the already critical situation, provoking budget deficits and underfunding of the entire budget system.
Based on the above, it is important to clearly determine in which sectors of the economy there is the possibility of increasing taxes, and in which sectors there are no such resources. It is also important to determine in which direction it is possible to make adjustments to tax rates so that the new level of tax burden does not turn out to be disastrous for business entities that are already “squeezed” by the current economic situation.
The tax burden in the financial management system is of great importance, since it is one of the indicators that affects the value of the company. The tax burden indicator is not used in the system of analytical coefficients (indicators) for assessing financial condition or other models described in the theory of financial management. The main reasons for this situation are: firstly, the traditional definition in economic literature of the use of the tax burden indicator in tax planning (issues of tax planning in works on financial management, as a rule, are not considered); secondly, in financial management models, taxes are taken into account as factors affecting the performance indicator. In them, the tax burden indicator cannot be used for completely objective reasons: in order to manage the tax burden as a reason that determines the state of other factor systems, it is necessary to know how its value can be regulated. In this context, the tax burden attracts attention as an effective indicator.
According to the above, we can conclude that for financial management purposes it is very important to analyze and plan the future level of tax withdrawals. Therefore, management personnel need information that will help carry out tax analysis. The tax burden indicator has an advantageous position in the preparation of information that takes into account the impact of taxes on the financial condition of the organization. It reflects the results of assessing the mutual connections and conditionality of the values ​​of tax obligations and the source of tax payment through the organization’s resource base (factors of production).
In addition, efficient and long-term tax strategy A modern organization should be aimed at reducing the negative impact of the tax burden on the process of making and changing strategic financial and investment decisions.
An urgent and complex task is to create tools that will take into account the impact of the tax burden on territorial development, industry balance, and the investment activity of companies. This issue is relevant both at the state level and at the enterprise level.
The theoretical significance of the study lies in improving the methodology for managing the tax burden and developing theoretical ideas about it. The practical significance is that the application of methodological provisions and recommendations that will be proposed in the study will create a management balance that will help meet the information needs of internal users and effectively manage the organization.
Currently, there are many interpretations of the concept of tax burden. In the most general form, the tax burden should be understood as an indicator that characterizes the state of the organization, as well as allowing one to obtain a holistic picture of the results of its economic activities, taking into account the impact of the tax environment and those necessary for monitoring the impact of taxation on the implementation of the organization’s functions and the selection of management decisions.
There are many synonymous terms in the scientific literature, the most common of which is tax burden. Initially, it may seem that both of these indicators are no different, but in practice they have different meanings. For example, the tax burden reflects the share of taxes in the structure of GDP for the budget period. Thus, it can be concluded that this indicator is applied at the macro level. At the macro level, the size of the tax burden on the economy and population of the entire country is calculated. At the micro level, calculation of the tax burden on specific enterprises.
Calculating the tax burden has one important goal for the organization - forecasting tax payments for the future period.
The need to determine the tax burden arises in order to be able to compare these indicators across the industry and identify the most problematic issues in order to subsequently improve the organization’s tax policy in the right direction to reduce the tax burden. The size of the tax burden depends on the organization’s performance, the dynamics of tax bases, and changes in external factors affecting taxes.
Data on the tax burden at the micro level published in various sources have a wide range of values. The reasons for this seem to be the confidentiality of information on individual payers, insufficient development of the concept of the tax burden of a business entity and the lack of an adequate assessment methodology.
According to the Ministry of Taxes of the Russian Federation, the tax burden for enterprises in various industries ranges from 7 to 25% of revenue from product sales. For large taxpayers in the energy sector, oil and gas production and refining, and metallurgy, the ratio of tax expenses to revenue ranges from 6 to 18%, with an average of 12-13%. The tax burden for 6 years is:

Table 1. Tax burden on the economy in the Russian Federation

2008	2009	2010	2011	2012	2013	2014
39,17%	35,04%	34,62%	37,26%	37,67%	36,62%	36,64%

Based on the above table, we can conclude that the tax burden for 6 years did not have a sharp tendency to increase or decrease, its highest figure was in 2008, this is a consequence crisis , then the indicator began to stabilize.

It is important that the relationship between taxpayers and taxing entities is currently complicated by the significant scale of the shadow sector of the economy. The INDEM Sociological Foundation has published the results of the first study of the structure of corruption in Russia. According to the head of the fund, Russian business pays officials $33.5 billion a year. For comparison, tax revenues of the Russian budget in 2012 were set at the equivalent of $56 billion.
The study included an analysis of the impact of indicators on the tax burden of the organization. The nature and strength of the relationship was justified based on the research hypotheses:
The formed system of factor characteristics is in direct relationship with the indicator of the enterprise’s tax burden.
The indicator of the tax burden of an enterprise influences the performance indicators of the enterprise.
To prove the first hypothesis, methods and tools of regression analysis are used as the theoretical basis of the study, on the basis of which a model of the influence of each of the indicators is formed, as well as their significance in the constructed model.
The influence of the resultant characteristic on the factor ones was studied by means of correlation analysis, which made it possible to identify the closeness of the connection and its direction.
The main objective of the study is to identify the strength and nature of the relationship between the effective indicator of the size of the tax burden and factor indicators.
The empirical basis of the study consisted of data on 45 representatives of medium and large businesses in Russia. To ensure objectivity and improve the quality of the constructed models, the formation of a data array was carried out based on the indicators of companies representing various types of economic activity. Among those selected are the largest companies such as OJSC Megafon, OJSC NK Rosneft, as well as some of the largest economic entities of the Republic of Tatarstan (OJSC Nizhnekamskneftekhim, OJSC Kazanorgsintez).
The largest share in the sample (36%) belongs to oil and gas production and oil refining companies, which is due to the role of Russia as a commodity exporter. A significant proportion of companies in the sample are represented by the electric power industry (20% of the total number of companies). The studied array also contains data on companies involved in the transportation of petroleum products (9%), companies producing non-ferrous metals, diamond mining, chemical production, railway transportation, mechanical engineering, air transportation, construction, trade and equipment, as well as cellular communications (Figure 1 ).

Rice. 1. Structure of companies in the sample by type of economic activity

As noted above, one of the effective tools for studying the relationship between indicators is correlation and regression analysis, the results of which can be used to optimize the activities of an enterprise and make effective management decisions.
Based on the analysis of the main performance indicators of enterprises, the most significant, in our opinion, signs were selected, which, according to the hypothesis, may be in direct relationship with the indicator of the tax burden at the enterprise:

Table 1. Assigning variable values ​​to model features

Variable	Indicator
	Current income tax, thousand rubles.
	Credit debt to the budget for taxes, thousand rubles.
	Administrative expenses, thousand rubles.
	Commercial expenses, thousand rubles.
	Labor costs thousand rubles
	Social expenses thousand rubles
	Dividends thousand rubles
	Total assets to equity at book value
	Receivables repayment period (in days)
	Payables repayment period (in days)
	Net profit margin, ROS
	Return on equity, ROE
	Return on invested capital, ROIC
	Financial leverage
	Turnover of net working capital (in times)

Figure 2 shows the results of constructing a correlation matrix using Gretl.

Fig.2 Correlation matrix

Based on the calculation results, the following conclusions can be drawn:
- a multicollinear relationship is possible between indicators of financial leverage and total assets to equity at book value.
- if it is necessary to optimize the model, one of the indicated indicators can be excluded;
The highest correlation of the tax burden indicator is observed with the following factor characteristics:
- accounts payable to the budget – 50%.
- amount of dividends – 38%.
- return on equity – 35%.
- repayment period for receivables, net profit margin, return on invested capital - 16% each.
Given that the empirical data in the study are presented for 45 Russian companies over four reporting periods, the data in the GRETL system should be recognized as a panel for four time periods with forty-five cross-sectional observations.
At the first stage of model construction, we use the classical OLS model and, according to the data obtained, we will decide on further modification of this model (Figure 3).

Rice. 3. The original MNC model

The number of stars in the model shows the significance level of the variables. Three stars indicate significance at the level of 0.01 (99%), two stars - 0.05 (95%), one star - 0.1 (90%), which implies that the greater the number of stars for a variable, the its influence on the resulting indicator and significance for the model as a whole is greater. This indicator replaces the Student's test. The value of the coefficient in the model denotes its multiplier when constructing a linearized equation.
Thus, as a result of constructing the initial OLS model, factors that were not significant for it were identified, which should include:
- administrative expenses; labor costs; social expenses;
dividends; total assets to equity at book value; period for repayment of accounts payable; return on invested capital; financial leverage; net working capital turnover.
In further research, these indicators should be excluded from the model to obtain adequate results. Then the final model was built, excluding insignificant indicators, which has the following form:

Fig.4 Final OLS model

Thus, based on the results of the study, we will draw up the following dependence equation:

Where x 1 - current income tax;
x 2 - credit debt to the budget for taxes;
x 4- commercial expenses;
x9- repayment period for receivables;
x 11- net profit margin;
x 12- return on equity.
Based on the results of the study, we can conclude that the hypothesis about the existence of a relationship between the tax burden indicator and the system of characteristics indicated above should be accepted. This means that among the performance indicators of enterprises there are those that influence the formation of the tax burden.

Introduction

The work is devoted to the forms and methods of tax management in an enterprise. The relevance of the topic is that taxation management should be carried out not only by the tax authorities, but also by taxpayers, especially organizations.

In most Russian organizations, the tax department is an auxiliary unit. His activities boil down to reflecting completed business transactions in tax reporting and defending the company’s position before the tax authorities during audits. Such a passive approach to organizing tax work often leads to the fact that specialists responsible for calculating payments to the budget strive to take the most conservative position regarding controversial issues, that is, in fact, they try to overpay taxes in order to minimize the risk of additional assessments by tax authorities.

The purpose of the work is to characterize the content of tax management at an enterprise. In accordance with this goal, the following work tasks can be formulated:

review of the main approaches to determining the tax burden on an enterprise

analysis of organizational issues of tax management at the enterprise level

characteristics of tax planning as one of the aspects of financial management

Methodology for managing taxes in an enterprise

Requirements for tax management, as well as for the organizational structure within which it will be carried out, vary depending on the characteristics of the enterprise or group of organizations. However, there are strategic issues that need to be addressed in any enterprise.

determine the goals and objectives of tax management;

establish the status of the tax department in the structure of the enterprise and the mechanisms for interaction of the tax department with other departments of the company;

develop the organizational structure of the tax department;

work out the procedure for interaction between the tax departments of the parent and subsidiary organizations;

develop procedures for monitoring tax management work;

determine criteria for assessing tax management work;

develop procedures and rules for the work of the tax department, internal documents regulating the work of the tax department and its relationship with other departments of the enterprise, as well as determine the necessary tools for its work.

In addition to preparing tax reporting and interacting with tax authorities, the main tasks that management usually sets for the tax department are optimizing current payments to the budget and the tax burden, as well as reducing tax risks. In this case, it is necessary to determine the level of tax risks that the company is willing to accept, acceptable tax planning schemes (for example, an enterprise with state participation may refuse tax planning schemes using foreign organizations), as well as the company’s readiness to change the business structure for tax optimization purposes.

Tax management issues for a particular company should be linked to its strategic goals and objectives.

The tasks of the tax department may also include unifying methods and approaches to calculating taxes by various divisions of the company (or various companies of the group), lobbying the tax interests of the company, increasing the tax literacy of employees, etc.

The strategic goals of the holding's internal audit service are to ensure the efficiency of the financial and economic activities of the holding's organizations and to protect their interests and rights in relations with government agencies and third parties. In the context of the goals, one of the tasks is to optimize the tax burden of the holding organizations, including planning and monitoring the execution of the tax budget.

As for the tasks, at different time stages of the holding’s development they changed both quantitatively and qualitatively depending on external and internal factors. This includes the unification of reporting for all enterprises of the group, and the development of schemes for interaction of the internal audit service with chief accountants and heads of organizations, etc.

For the tax department to operate successfully, responsibility for its activities must be assigned to a representative of senior management, such as the financial director, as is the case in many companies. This will not only ensure the interest of the company’s top management in solving tax problems, but also avoid conflicts of interest between the company’s structural divisions. For example, quite often the tax department reports to the chief accountant of the organization. Such a structure may not be effective enough if the main task facing the tax department is minimizing the tax burden. Since the chief accountant bears personal responsibility for tax offenses, this task in a certain sense will contradict his desire to reduce tax risks. Taxes and taxation / ed. M. V. Romanovsky and O. V. Vrubelevskaya. St. Petersburg: Peter, 2008 - P.369.

In order for the tax department to effectively carry out its tasks, it is necessary to create conditions for its work.

In particular, it is necessary to develop internal documents, rules and procedures governing the work of the tax department and its relationships with other departments of the enterprise, as well as to determine the necessary tools for its work (for example, appropriate software).

Examples of such procedures and documents are:

staffing;

job descriptions;

procedures for interaction with other departments within the company;

providing access to legal databases and subscription to the necessary professional literature;

procedures for submitting reports to management, forms of such reports;

procedures for approval of major transactions by an independent consultant;

procedures for participation in the process of operational and long-term financial planning and budgeting.

Particular attention should be paid to the role of the tax department in approving significant transactions and monitoring the correct reflection of their implementation for tax purposes.

It is advisable to involve the tax department in the approval of transactions at least at two stages:

at the stage of planning transactions (new types of activities, marketing initiatives, etc.) to assess the tax consequences and preliminary calculation of the tax burden on the participants in the transaction as a result of the proposed scheme for its implementation, as well as identifying opportunities for more efficient execution of the transaction from a tax point of view;

at the stage of approval of transactions for the final examination of draft agreements formalizing the transaction (with possible clarification of individual wording), and the final assessment of the tax burden.

Organizing such a tax examination will allow you to plan and optimize the tax component of the costs of implementing transactions, as well as reduce tax risks and/or inefficiencies arising from incorrect wording of contracts.

In order to organize the procedure for planning and controlling the tax burden, it is enough to build the process of approving financial documents once, taking into account the tax consequences. It makes sense to maintain a tax department for this purpose only for large companies, which are faced with the task of managing taxes in branches and structuring payments to fiscal authorities. The company does not have a tax department as such - tax management tasks are solved through the joint work of the financial director, lawyer, chief accountant and commercial director.

The approval of transactions takes place in two stages - first, the logic of the transaction is analyzed, and then, after calculating the financial results, a final assessment of the tax burden and legal verification of the documents are carried out.

Within the company, the chief accountant is responsible for the fiscal side of the issue, that is, for the amount of taxes that the company will pay as a result of the implementation of a particular agreement, and the lawyer is responsible for the legal protection of the company’s interests within the framework of this agreement. In general, an agreement is one of the main tools, if not for reducing taxes, then at least for optimizing them over time.

The level and set of tasks assigned to the tax department determine the requirements for the organizational structure of the tax department, the required number of tax specialists and their qualifications.

In many cases, it is advisable to separate the function of preparing tax reporting from the function of developing methodology and tax planning (see Fig. 1). For example, in a large company or an industrial group holding, some tax specialists may be engaged only in tax planning and not participate in the preparation of tax reporting. In smaller companies, a strict division of functions between tax department employees may not be economically justified, and the same people are able to deal with both methodology and planning issues and the preparation of tax reporting.

Depending on the organizational structure of the enterprise and the geographical dispersion of its divisions (subsidiaries), the structure of the tax department can be modified both in the direction of further detail (for example, by separating tax planning functions into a separate division of the tax department) and significant simplification (for example, by combining the functions of developing tax methodology and preparing tax reporting).

Rice. 1.

When organizing interaction between the tax departments of an organization and its branches, it is necessary to resolve the issue of distribution of powers, as well as develop an approach to unifying positions on tax issues. In particular, for this you need to determine:

a list of tax situations falling under the jurisdiction of the “center” and divisions;

tax accounting policy;

the procedure for coordinating the interaction of departments with tax authorities.

The centralized tax model is more suitable for organizations operating in the regions through branches. In this case, most of the main taxes are assessed by the head office for the enterprise as a whole, using data provided by the regions. Therefore, in the process of preparing tax reporting, the head office can control the tax assessment methods used in the regions. This model is also applicable for a group of organizations. However, Russian tax legislation treats each company as a separate taxpayer, therefore, each company prepares its own reports. Therefore, to ensure a unified tax strategy, it is necessary to develop additional procedures for monitoring the correctness of tax calculations by group companies.

Using a decentralized model is less focused on accomplishing the tasks facing the group as a whole. In addition, this model makes it difficult for the head office to control the activities of regional divisions. At the same time, decentralization of tax management may be acceptable if there are strong tax departments in regional companies, as well as during the period of regional expansion of the company (holding) or at the stage of establishing interactions between the parent and regional organizations.

In practice, most organizations use a combined option, in which some functions are centralized, while other functions are delegated locally.

To ensure the fulfillment of the goals and objectives set for the tax department, it is necessary to develop an effective system for monitoring their implementation. To do this, it is necessary to formulate criteria for the effectiveness of tax management. Such criteria can be used, for example, the following: the level of the effective tax rate for income tax and other taxes; the total level of additional tax charges and sanctions recognized by the company based on the results of tax audits for the year (assessment of the degree of completion of this task is possible as tax periods are “covered” by tax audits); the total level of tax risks, the probability of which was assessed by auditors as “very high” and “high” based on the results of an audit of the company’s activities for the year.

The criteria for the work of the tax department may also include the execution of current tasks, such as the development and/or implementation of a unified tax accounting system for income tax for the holding’s subsidiaries, ensuring the timely submission of the company’s tax reports to the tax authorities, or reducing the time for preparing a tax return for various taxes by introducing more efficient procedures for preparing and verifying tax returns.

The main criteria for tax control may be

possible tax sanctions during audits. This does not refer to data from tax acts and decisions, but to the final amounts of sanctions imposed as a result of legal proceedings.

tax budget. The chief accountant is responsible for the execution of this budget. He controls its implementation during the month and can adjust the amount of taxes paid within the budget. Budgetary deviations are analyzed together with the internal audit service, as a result of which certain recommendations are developed for accounting and management of organizations E. S. Vilkova, M. V. Romanovsky. Tax planning St. Petersburg: Peter, 2008 - P. 441.

Analysis and assessment of enterprise taxation is an important element in the tax management system. Its content is to study the impact of taxes on the financial position of an enterprise, study the processes of taxation of an enterprise in connection and interdependence with various indicators of financial and economic activity. The study of enterprise taxation is based on a systematic approach, which makes it possible to justify the choice of tax accounting schemes, methods of minimizing taxes from the standpoint of their economic feasibility, and to implement in practice the strategy of optimal enterprise management.

Any decisions in the field of investment, scientific and technical policy of an enterprise, changes in the range of products, replacement of sales markets and other fundamental measures require anticipation of possible tax consequences, since such decisions affect the sources of tax obligations, i.e. legal facts with which the legislator associates the obligation to pay taxes. Underestimating tax consequences can lead to unpredictable situations. However, it is important for an enterprise not only to know the size of upcoming tax payments in the event of possible changes in the indicators of its economic activity, but also to do everything in its power to achieve such economic indicators of activity that ensure its optimal taxation. In this sense, tax analysis acts as a kind of regulator of the interests of production and taxation. His actions are based on knowledge of the factors of entrepreneurial economic activity that generate objects of taxation and, as a consequence, the tax base, the ability to determine their impact on the amount of taxes (tax burden), which makes it possible to achieve an optimal balance between the prospect of expanding the tax base and the resulting changes in tax obligations , to achieve a balance between the interests of production and taxation, without violating tax laws.

The first stage of tax burden analysis, which allows us to further develop the main provisions of the tax payment management policy, includes an analysis of absolute indicators. This analysis begins with an assessment of the revenue structure by its tax-intensive and non-tax-intensive components.

Thus, a non-tax-intensive structure of revenue will be one in which material costs, other costs, depreciation of intangible assets and fixed assets predominate, and profit and labor costs are insignificant.

Table 1.3 - Characteristics of the revenue structure by tax-intensive and non-tax-intensive elements

Revenue structure	The impact of changes in the revenue structure on the amount of tax bases and obligations of the organization	Characteristics of the revenue structure in terms of tax intensity
Expenses for ordinary activities (cost and sales expenses)	Variable costs	Material costs	An increase in the share of material costs in the revenue structure leads to an increase in the amount of money for VAT reimbursement from the budget, as well as a decrease in taxable profit, which entails a decrease in income tax payments.	Non-tax-intensive
Fixed costs	Amortization of intangible assets	An increase in the share of accrued depreciation in the revenue structure reduces taxable profit, which entails a reduction in income tax payments.	Non-tax-intensive
Depreciation of fixed assets	Choosing a method for calculating depreciation and increasing its share in the revenue structure will lead to a decrease in the average annual residual value of fixed assets, which will entail a reduction in property tax payments.	Non-tax-intensive
Other costs	An increase in the share of other costs in the revenue structure leads to a decrease in taxable profit, which entails a decrease in income tax payments.	Non-tax-intensive
Income from ordinary activities (less expenses from ordinary activities)	Profit from sales	An increase in the share of profit from sales in the revenue structure leads to an increase in taxable profit, which entails an increase in income tax payments.	Tax-intensive

Thus, analysis of the structure of revenue by tax-intensive and non-tax-intensive components allows us to determine by what principles tax planning is carried out in an organization.

Next, a comparative analysis of the dynamics of the main economic indicators of the organization is carried out, i.e. tax bases and its tax payments, including an analysis of the structure of taxes paid, which allows us to assess the effectiveness of tax payment management. Thus, an effective tax policy will correspond to an increase in tax bases with a slightly slower increase in tax payments.

At the same time, in terms of main taxes, tax payments have the following structure:

income tax;

value added tax;

property tax;

other taxes.

It should be noted that tax payments will not include insurance premiums, which have lost their tax component since 2010, and personal income tax. Despite the fact that some authors take into account personal income tax when calculating the tax burden, in this work this is not considered appropriate, since the organization acts as a tax agent when calculating and paying it.

At this stage, we should separately highlight the analysis of income tax calculations, which allows us to assess the effectiveness of tax planning, as well as the completeness and effectiveness of using the possibilities of legal tax optimization in the organization’s activities (Table 1.4).

Table 1.4 - Indicators used to analyze income tax calculations

Indicator name	Calculation method	Comment
Current income tax	Np = t * Pd + PNO - PNA + ONA1 - ONA2 - ONO1 + ONO2, where Np is the current income tax, thousand rubles; t - profit tax rate, %; Pd - profit before tax, thousand rubles; PNO - permanent tax obligations, thousand rubles; PNA - permanent tax assets, thousand rubles; ONA1 - deferred tax assets arising in the current reporting period, thousand rubles; ONA2 -- deferred tax assets repaid in the current reporting period, thousand rubles; ONO1 -- deferred tax liabilities arising in the current reporting period, thousand rubles; ONO2 -- deferred tax liabilities repaid in the current reporting period, thousand rubles.	This formula characterizes the relationship between current and conditional income taxes.
Taxable income	Pn = Pd + Rp+ - Rp- + Rvv - Rvn, where Mon is taxable profit, thousand rubles; Рп+ - constant positive difference, thousand rubles; Рп- - constant negative difference, thousand rubles; Rvv - temporary deductible difference, thousand rubles; Rvn - temporary taxable difference, thousand rubles.	The calculation is obtained by dividing the left and right sides of the methodology for calculating the current income tax by the tax rate.
Conditional income tax	Well = Np - PNO + PNA - SHE + IT, where Nu is the conditional income tax, thousand rubles.	Determined through an adjustment to the current income tax.
Deviation of the current income tax from the conditional one.	He = (Nt - Well): Well *100%, where He is the deviation of the current income tax from the conditional one, thousand rubles.	A positive value of the indicator indicates that the organization’s actual income tax payments are higher than the conventional ones. This

Comparison of conditional and current tax allows you to assess how beneficial the relationship between these values ​​is for the organization. It is beneficial for the organization if the conditional tax exceeds the current one, since the excess is a consequence of the fact that the organization pays a relatively lower tax on the received accounting profit. The reason for such a favorable circumstance for the organization may be the presence of permanent tax assets and deferred tax liabilities (Table 1.5).

Table 1.5 - Indicators influencing the deviation of the current income tax from the conditional one

Characteristics of the indicator	Factors influencing its occurrence
Permanent positive differences, which result in permanent tax liabilities, increase the current income tax of the reporting period relative to the conditional tax.	adjustments of tax revenues in accordance with Art. 40 Tax Code of the Russian Federation. In this case, accounting income is lower than tax income, since transaction prices for tax purposes increase in accordance with market prices; the excess of actual expenses taken into account when forming accounting profits, expenses accepted for tax purposes, for which restrictions on expenses are provided (costs of voluntary insurance of employees, costs of research expenses, costs of compensation for the use of personal transport, entertainment expenses, expenses for certain types of advertising, business trip expenses, interest on debt obligations, etc.); the presence of expenses that are not recognized for tax purposes (certain types of remuneration and bonuses to employees, payment for travel packages to employees, financial assistance, etc.).
Permanent negative differences, which lead to permanent tax assets, reduce the current income tax of the reporting period relative to the conditional tax.	income that is not taken into account for tax purposes Art. 251 of the Tax Code of the Russian Federation, for example, income in the form of property received free of charge; expenses not recognized for the purpose accounting, but recognized for tax purposes.
Deferred tax assets that arise from deductible temporary differences increase the current income tax of the reporting period relative to the deemed tax.	application of different methods of recognition of commercial and administrative expenses in the cost of products sold, goods, works, services in the reporting period for accounting and tax purposes; loss carried forward, not used to reduce income tax in the reporting period, but which will be accepted for tax purposes in subsequent reporting periods, unless otherwise provided by the legislation of the Russian Federation on taxes and fees; application, in the case of the sale of fixed assets, of different rules for recognizing for accounting and tax purposes the residual value of fixed assets and expenses associated with their sale; the presence of accounts payable for purchased goods when using the cash method of determining income and expenses for tax purposes, and for accounting purposes - based on the assumption of temporary certainty of the facts of economic activity.
Deferred tax liabilities reduce the current income tax of the reporting period relative to the contingent tax, but lead to an increase in the tax payable in subsequent periods. Deferred tax liabilities are beneficial to an organization because they help increase financial results. This is true even taking into account the fact that temporary taxable differences lead to increased tax payments in subsequent periods, since the opportunity to obtain a “deferment” on tax payments is beneficial	application of different methods of calculating depreciation for accounting purposes and purposes of determining income tax; recognition of revenue from the sale of products in the form of income from ordinary activities of the reporting period, as well as recognition of interest income for accounting purposes based on the assumption of temporary certainty of the facts of economic activity, and for tax purposes - on a cash basis; application of different rules for reflecting interest paid

From the point of view of tax payments, it is beneficial for an organization if permanent tax assets and deferred tax liabilities are higher than permanent tax liabilities and deferred tax assets. In addition, it is beneficial for an organization to use legal tax optimization methods, even if they lead to deferred taxes and complicate the work of accounting.

This stage of tax burden analysis ends with an assessment of the impact of tax payments on the financial results of the organization, since the organization’s managers are primarily interested in issues of increasing income.

At the second stage, the tax burden is assessed using relative indicators. For these purposes, the tax burden means the ratio of tax payments to financial results. Also, the tax burden can be calculated per unit of physical indicator, for example, per employee, per 1 sq. m area.

It is advisable to compare the tax burden indicators calculated in relation to the financial and non-financial indicators of the enterprise with industry indicators, taking into account the regional characteristics of the taxation of the organization.

For a comparative analysis of the tax burden on an organization, you can use the methodology for calculating “reference” values ​​taking into account indicators of the revenue structure (Table 1.6).

Based on the results of calculating the relative indicators of the tax burden, the directions of tax policy are determined (Table 1.7). The reasons for a significant reduction in the relative tax payments of an organization compared to the “reference” or industry average burden should be carefully studied to assess the safety of the tax optimization methods used.

Table 1.6 - Relative indicators used to assess the tax burden of an organization

Indicator name	Methodology for calculating the indicator	Methodology for calculating the “reference” value	Explanation
1. Tax burden on the total income of the organization	Нв1 = Н/(В+Др) * 100%, where Нв1 is the tax burden on the total income of the organization, %; N - total tax payments to the budget, thousand rubles; B - revenue (net) from the sale of products, thousand rubles; DPR - other income, thousand rubles.	Absent
Нв2 = Н/В *100%,	Nv2e = Stnp * dnp + Stnds * (1-dnds), where Nv2e is the “reference” tax burden on revenue, %; Stnp - income tax rate, %; dnp - share of taxable profit in the revenue structure, units; Stnds - value added tax rate, %; dvt - share of non-tax-intensive elements in the revenue structure, units.	Used to estimate the total tax burden
3. Tax burden on accrued added value	VAT1 = N / (V - MZ) * 100%, where VAT1 is the tax burden on accrued added value, %; MZ - material costs, thousand rubles.	Absent	Used to estimate the total tax burden

Table 1.7 - Type of tax policy of a small enterprise and the composition of control measures within the policy

Policy type	Possible set of control measures on the object
Perfect			The policy is built within the framework of accounting, the use of direct benefits and the capabilities of the current taxation system, if necessary, a high professional level of the chief accountant and the organization of the accounting service. The most complex issues are considered with the assistance of tax consultants. With insignificant turnover, it is possible to conclude contracts with auditing firms for accounting services when removing the accounting service from the staff
Conservative			Tax policy is considered as an obligatory element of the general financial policy, the development and implementation of which involves specialists allocated to a special service. To resolve the most complex issues and optimize tax schemes, a subscription service agreement is concluded with an audit firm.
Compromise			Tax policy implies strategic planning of activities in all areas, including forecasting the amounts of tax withdrawals. There is constant work with tax lawyers and consultants. The state of the taxation system is systematically monitored in its relationship with business performance.
Aggressive			The issue of changing tax jurisdiction or reprofiling activities is being considered.

The final stage is the analysis of the organization's debts for taxes and fees based on an assessment of total tax assets and liabilities, their share in the assets and liabilities of the balance sheet.

A positive tax position (the difference between tax assets and liabilities) is unprofitable for the organization, since it represents a free loan to the state, while a negative one is accordingly beneficial. Therefore, significant tax assets can be considered a sign of ineffective management of tax payments. In addition, the item “VAT on acquired assets” is characterized by low liquidity and therefore worsens the quality of the organization’s current assets.

The article “VAT on acquired values” includes:

VAT amounts on purchased assets that are not properly documented in invoices from suppliers, contractors, and other creditors;

unpaid amounts of VAT on purchased valuables in relation to the customs value of goods imported into the territory of the Russian Federation;

VAT amounts on acquired but not accepted for accounting fixed assets and intangible assets;

amounts of VAT on goods (work, services) used for the production and sale of goods taxed at a rate of 0%, but for which the tax authority has not yet made a decision on reimbursement.

Thus, summarizing the above, we can draw the following conclusion that in the process of analyzing the tax burden over a number of years, statistical data on the organization is generated, which allows the management of a given enterprise to decide on the need to implement tax optimization measures. That is, one of the main goals of determining the level of tax burden is to use the information obtained in tax planning.