Abstract:

The main value in the taxation matters, such as the index of tax burden. Common methodology of calculating the tax burden does not exist. Assessment of the tax burden made using a variety of methods and approaches. For that would effectively make management decisions in the field of tax policy aimed at structural transformation is necessary to analyze the tax burden at the regional level. The work reveals the priority sectors of economic activities Chelyabinsk region on the basis of sectorial analysis of tax burden in the region. We have analyzed different approaches of the methodology of calculation of the tax burden allocated to the main method that best reflects the calculation of the tax burden by industry. The article calculated the nominal and real tax burden of the Chelyabinsk region by the main types of activities. It is concluded that the construction of life-support systems, road networks, objects of social purpose for normal functioning need to be part of the state. Namely, it is advisable to provide benefits and reduced tax rates, as they give a positive trend for the regional economy.

Keywords: tax loading, economic activity, sectorial structure, dynamics