Dyakova, E. B., Maletsky, A. A. Multi-Component Method for Evaluating Tax Burden of the Household Sector

Abstract: Today’s tax science in Russia uses the following tax categories for evaluating the impact o taxes and taxation on the national economy, economy of an individual economic entity and their development: taxable capacity, tax burden, tax load, capacity, press, pressure and etc. Just like the majority of tax categories, the aforesaid categories can be described and understood quite differently by researchers. The results of the authors’ analysis of the essential tax categories used by different researchers for describing and evaluating the impact of taxes and levies on the economic status of entities demonstrate that there is no particular method that could have been used to evaluate the tax burden of the household sector. This has become the purpose and the subject matter of the present research article. In their research the authors used the structural and functional approach, analysis and synthesis methods, deduction and induction methods, comparative analysis, statistical and economic analysis and other research methods. The authors offer a multi-component method for evaluating gross and net tax burdens of the household sector in terms of taxation of profits, expenses and properties of households. This method allows to evaluate the effectiveness of the mechanism of tax regulation in general (absolute and relative tax burdens) as well as its components (tax burden of the income, property and indirect taxation of Russians). The method offered allows to estimate performance indicators of the current tax regulation in the household sector.

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