Налоговая нагрузка по видам экономической деятельности России: проблемы распределения и возможности корректировки

Abstract

Изложены результаты расчетов налоговой нагрузки по отдельным отраслям экономики России. Систематизированы направления стратегического налогового реформирования в России для реализации стратегии реального инновационного развития и усиления инвестиционной привлекательности экономики.

The article presents the results of the author’s original calculations of the tax burden by individual sectors of Russia’s economy. Suggested is a formalized method of assessing the tax regulator as a measure of the tax burden in the industry’s sectors. The conclusions are drawn based on the analysis of the tax revenues indicators over the four-year period. On the basis of calculations of the tax burden designed is the Rating of 25 sectors of Russia’s economy over the period of 2009-2012 by ranking sectors by levels of their tax burdens. According to the results of the sectors’ analysis of the tax burden, there were identified the trends of inter-sectoral tax burden distribution. Systematized are the directions of strategic tax reforming in Russia to implement the strategy of innovative development and increase the economy’s investment attractiveness.