СТАТИСТИЧЕСКОЕ МОДЕЛИРОВАНИЕ НАЛОГОВОГО БРЕМЕНИ ИНСТИТУЦИОНАЛЬНЫХ ЕДИНИЦ – ИНСТРУМЕНТ БИЗНЕС-АНАЛИТИКИ

Abstract

In the context of the digitalization of the economy, issues of planning, preventive assessment of the possibilities for the effective functioning of various business systems, including and their tax burden as a factor in the success and safety of businessXNUMX; the development of economic, mathematical and statistical models for analyzing the reserves of their development are becoming the focus of attention of theorists and practi-tioners. A systematic solution to the problem of preventive assessment of the tax component at the institutional level as a tool for measuring the risks of economic activity of institutional units remains unrealized. Based on a comprehensive analysis of existing approaches to assessing the tax burden on business, the author's inter-pretation of this category is proposed, which underlies the assessment of the flow of tax payments as the sum of discrete flows for individual taxes and fees, taking into account the withdrawals of part of taxes and benefits on the tax base and tax rates from the turnover of companies ... The constructed additive-multiplicative model of the tax flow and, on its basis, the model of the mixed type of tax burden of an institutional unit will allow business structures of various types of economic activity, both already functioning and those intending to invest in business, to carry out a comprehensive assessment of the tax burden and thereby reduce the risks of their own functioning and investment. The universal character of the models presupposes their adaptability and integration into the current system for assessing the tax burden of the Federal Tax Service of Russia, the possibility of use of existing classifiers of objects of statistical and accounting records, integration into the system of sectoral and territorial administration in order to monitor the activities of economic entities.