ФОРМИРОВАНИЕ ВАРИАНТОВ РЕФОРМИРОВАНИЯ НАЛОГООБЛОЖЕНИЯ ПРИОРИТЕТНЫХ И СОЦИАЛЬНО-ЗНАЧИМЫХ ОТРАСЛЕЙ ЭКОНОМИКИ РОССИЙСКИХ РЕГИОНОВ НА ОСНОВЕ АНАЛИЗА ДАННЫХ КАЛЬКУЛЯТОРА НАЛОГОВОЙ НАГРУЗКИ

Abstract

We made an analysis of the total tax burden and average salary in St. Petersburg for 2020 based on the scale of companies and types of economic activity, with a focus on priority and socially significant sectors of the economy. The object of the study is priority and socially important sectors of the economy of the Russian regions. The subject of study is economic relations in the process of taxation of enterprises of priority and socially important sectors of the economy of St. Petersburg. The study has been carried out in order to justify the reform of tax measures to support selected sectors using data from the official digital resource of the Federal Tax Service of the Russian Federation. The tasks are solved on the basis of modeling in the STATA program, where the dependent variables characterizing state support for priority and socially significant sectors are the tax burden and the average salary. The study is based on the method of dispersion analysis. A two-way analysis of variance of the dependence of these variables on the size of the organization and on the industry shows that the average salary depends on the size of the organization and on the sector; and the tax burden only on the type of activity. A one-way dispersion analysis of variables depending on the different scales and types of activity of companies revealed that the type of activity has an impact on the tax burden, and the relationship between the industry and the average salary is weak. To refine the results of a single-factor analysis of variance, dummy variables of the R language are used. It is revealed that the level of state support for priority and socially significant sectors is insufficient today and it is advisable to introduce additional tax preferences for them. Options for reforming the taxation of these industries are proposed: reducing the rate of mandatory payments to the system of compulsory social insurance and providing funding for the reimbursement of personal income tax paid for employees of small and medium-sized enterprises in these industries. Further research on the issues under study can be carried out by expanding time horizons; extrapolating methods and results to other domestic regions; substantiating in detail and concretizing proposals for reforming the taxation of priority and socially significant sectors of the relevant territory