The article presents the results of calculating the tax burden on the example of a specific organization, which are based on accounting (financial) and tax reporting data, which are digital data of the information and digital platform of the Federal Tax Service of Russia, as well as the results of identifying the socio-environmental factor in order to identify its impact on the tax burden. The purpose of the research paper is to assess the tax burden of organizations and identify the socio-environmental factor on the basis of the information platform of the Federal Tax Service of the Russian Federation. On the basis of the analysis and synthesis, the authors summarized the results of the taxation of organizations, taking into account the digital technologies of the civil service, and also formulated conclusions about the further development of the sphere of digital services in the field of taxation, which is necessary for assessing the tax burden as a significant resulting indicator of the activities of organizations.
Entrepreneurship is an integral part of the market economy. However, only recently it has been possible to analyse this cluster online. The purpose of the research paper is a qualitative analysis of indicators formed by the Federal Tax Service of Russia to characterize the activities of small and medium-sized businesses. The article presents the results of a review of the indicators of information and digital resources of the Federal Tax Service of Russia that characterize the activities of small businesses: the unified register of small and medium – sized businesses; the unified register of small and medium-sized businesses – recipients of support; the unified state register of taxpayers; the state information register of accounting (financial) reporting; the “Transparent Business” service. It is concluded that the information and statistical databases of the Federal Tax Service of Russia have a significant potential for partial formation of statistical reporting data of small and medium-sized businesses, and are also acceptable for economic and statistical analysis of the activities of both a specific entity and a group of entities.
Аннотация. Экологизация налогообложения является актуальным вектором реформирования налоговой системы в Российской Федерации. Однако принципиальные подходы данного инструментария регулирования экономических процессов в настоящее время требуют комментариев и пояснений, а также обоснования правомерности их применения. В статье рассмотрена данная проблематика и выделены методы и подходы практической реализации налогового механизма регулирования экологических процессов в Российской Федерации. На основании сравнительного анализа различных научных источников предложено свое видение принципиальных требований к экологическому налогообложению и приведено их обоснование. Результаты исследования могут быть использованы при выстраивании налоговой политики государства с позиции экологического регулирования и формирования концептуальных основ данного механизма регулирования экологических процессов.
Environmental taxation contributes to the development of relations between the state and taxpayers. Trends in the development of the environment taxation confirm and justify its role in ensuring environmental safety and strategic development of the Russian Federation as one of the economic methods of the state regulation. By methods of comparative analysis, synthesis, grouping of data, problems in the field of effective use of tax instruments to improve the environmental situation have been revealed, as well as priority areas for the development of environmental taxation in Russia have been determined.
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