Взаимодействие налоговой базы и налоговой ставки НДС и налога на прибыль при определении реальной налоговой нагрузки

Цокова Виктория Александровна

doi:10.7256/2306-4595.2014.4.12601


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Theoretical and Applied Economics

Reference:

Tcokova V. — The interaction of the tax base, VAT tax rate and income tax in determining the actual tax burden // Theoretical and Applied Economics. – 2014. – № 4. – P. 39 - 57. DOI: 10.7256/2306-4595.2014.4.12601 URL: https://en.nbpublish.com/library_read_article.php?id=12601

The interaction of the tax base, VAT tax rate and income tax in determining the actual tax burden

Tcokova Victoriia

PhD in Economics

Viktoriya A. Tsokova
Assistant Professor, the Accounting and Auditing Chair, North-Caucasian Mining and Metallurgical Institute of the Order of Friendship of Peoples (State Technological University)

44, ul. Nikolaev, Vladikavkaz, 362000, the Republic of North Ossetia-Alania, Russia

vika_halina@mail.ru

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DOI:

10.7256/2306-4595.2014.4.12601

Review date:

09-10-2014

Publish date:

23-10-2014

Abstract.

The article analyzes the transformation of the main budget tax rates in Russia, such as VAT and income tax, with respect to their tax base. The tax rate does not indicate the actual level of tax burden on the taxpayer. In order to determine it, the tax rate should be considered in conjunction with the tax base. Determination of the tax base for VAT levied in foreign trade and in the domestic market under the Tax Code indicates that the tax rate significantly exceeds the rate claimed by the legislator for a given type of tax. The methodology used in the research includes analysis, synthesis as well as a graphical method. The author concludes that the VAT rate of 18% is not an indicator of the actual level of value added tax since Russia has moved away from the taxation of value added. Moreover, incorrectly determined tax base for levying VAT entails an error in calculating the income tax.
Keywords: VAT, profit tax, tax element, tax rate, tax base, tax burden, tax system, budget generating revenues, tax rate transformation, calculation
This article written in Russian. You can find full text of article in Russian here .

References

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