Evaluation Methods of Tax Burden on a Company as a Mean of Financial Optimization Problems Solving

Abstract

The article analyzes the possibility of applying the known evaluation methods of tax burden on a company as a mean of financial optimization problems solving. It justifies the need to develop the method for estimating the tax burden, which allows public accounting data using. The study highlights signs that are sufficient to reflect the burden of taxes to ensure that taxes are the source of their coverage (payment). The author describes the method of estimating the tax burden according to the organization's public accounting reports. Its application provides an opportunity to use the economic indicators contained in public accounting reports, to estimate the situation of the organization's tax tension, related to the provision of direct taxes assessed for the reporting period, the source of their coverage (or payment) taxation intensity of the organization. Among them stand out: the assumption of expenses that cause an increase in income tax, volume early payments, deferred payments of income tax and other activities. Authors identify main tasks that are designed to solve the assessment of the tax burden of companies. Among them, an assessment of the quality of the tax production of a company, the optimization of the organization's financial flows, the search for reserves to increase the efficiency of management. Also in the context of differences in international and Russian accounting and reporting standards, the benefits of using the proposed method of estimating the tax burden are proposed.