Taxation features in the context of economic sectors of the constituent entity of the Russian Federation

T Yu Vasilyeva,O.A Romanova,L.A Savinova,S Yu Pavlova,S Knyazev,O Panfilova,O Loretts,M Tsoy,V Kukhar

doi:10.1051/e3sconf/202125410015

Abstract

The features of modern taxation in the context of economic sectors are considered on the example of a specific region of Russia. The structure of tax revenues, gross regional product, as well as our own calculations of the actual tax burden in the context of economic activities of the Chuvash Republic are studied. It is revealed that in the studied region, such types of economic sectors as manufacturing, construction, and extraction of minerals bear a high tax burden, and in the republic as a whole, the tax burden is unevenly distributed across economic sectors due to the current structure of the region's economy. At the same time, the peculiarities of taxation of agriculture contributed to the fact that this industry provided only 0.4% of all received tax payments in Chuvashia. The agricultural sector bears a minimal tax burden. It is concluded that in current taxation conditions, organizations and entrepreneurs of the agricultural sector find it economically feasible to calculate and plan their tax burden.

Highlights

The purpose of the proposed study was to identify the taxation features of economic sectors - both in Russia as a whole, and on the example of such a constituent entity of the Volga Federal District as the Chuvash Republic.In the scientific literature, the issues of fair taxation and optimal tax burden, in which the current level of taxation does not hinder the development of economic activity, are always widely discussed
The features of sectoral taxation are studied on the example of such a subsidized entity of the Russian Federation as the Chuvash Republic, which was the purpose of the study
The analysis showed that in Chuvashia, manufacturing is the leader in terms of the share of gross regional product (GRP), with trade and agriculture being the sectors

Summary

Introduction

The purpose of the proposed study was to identify the taxation features of economic sectors - both in Russia as a whole, and on the example of such a constituent entity of the Volga Federal District as the Chuvash Republic. The issues of fair taxation and optimal tax burden, in which the current level of taxation does not hinder the development of economic activity, are always widely discussed. An urgent issue today is the adoption of "such legislation that would create an appropriate business climate for business entities" [1, p. As L.N. Lykova correctly notes, "the tax burden on various tax bases in the Russian Federation differs significantly, and there are differences from European counterparts" [2, p. The authors note that "the tax burden is highly differentiated for the entities" [3]

Methods

Results

Conclusion