REVISITING THE REAL TAX BURDEN ON TAXPAYERS

<p>The article analyses the transformation of principal Russian revenue-generating tax rates in connection with tax base. Tax rate does not reflect the real tax burden on a taxpayer. Tax rate should be rated in connection with tax base. As, for example VAT rate of 18% cannot indicate the level of taxation.</p><p><strong>Purpose</strong><strong></strong></p><p>Determination of the real tax burden on the taxpayer<strong></strong></p><p><strong>Methodology</strong></p><p>For the analysis, the author used the axiomatic method and the method of analogy with which we study the interaction of theory and practice tax calculation and collection of taxes.<strong></strong></p><p><strong>Results</strong></p><p>In the process, concluded that the distort of personal income tax, excise duties and VAT tax bases results in the matter-of-fact overstatement of tax burden on Russian business, it also motivates the use of illegal accounting schemes and retard business activity in Russia.<strong></strong></p><p><strong>Practical implications</strong></p>The practical significance of this study lies in the fact that the resulting theoretical material can be used for the improvement of the legislative framework in the field of taxation