Author: Nadezhda I. Yashina and Aleksey A. Ryabov

Abstract:

Paying taxes is an essential feature of any state. In conditions of economic instability the assessment and planning of tax liabilities of economic agents bears special relevance for the reason that tax payments being an item of expenditure affect the amount of profit. Tax revenues form both the federal and regional budgets, that’s why such kind of assessment appears to be even more important for the state. Thus, there arises the need for maintaining equitable taxation and preventing the growth of tax burden on the economy. Using the methods of economic analysis the authors study the dependence of tax burden of the economy of Nizhniy Novgorod oblast on various economic factors. The paper reveals the factors having the greatest impact on the tax burden. On the basis of examination of their structure and dynamics the tax burden was considered to be the most significant indicator of the tax administration.

Keywords: tax burden; correlation coefficient; regression model.