ASSESSMENT OF TRENDS IN THE TAX BURDEN OF ENTERPRISES IN RUSSIA BY TYPE OF ECONOMIC ACTIVITY FOR THE YEARS 2006-2014
S.V. Kurysheva
Saint-Petersburg State University of Economics, Sadovaya str., 21, Saint-Petersburg, 191023, Russia
Keywords: коэффициент детерминации, налоговая нагрузка, оценка качества уравнения тренда, средняя ошибка аппроксимации, уравнение тренда, the coefficient of determination, the average error of approximation, assessment of the quality of the equation of the trend, the equation of the trend, the tax burden
Abstract
The article discusses the characteristics of the dynamics of the tax burden of enterprises in Russia by kinds of economic activities for the years 2006-2014. Attention is given to the main types of mathematical functions to describe trends; for a number of trends in the interpretation of the parameters ;it is shown that the traditional approach of using software packages do not always produce positive results for the mathematical expression trends; assessment of the quality of the equations of trends is given taking into account the characteristics of the autocorrelation of the residuals, coefficients of determination and mean error of approximation. The article presents groups of certain types of economic activity on an orientation change in the tax burden and the similarities in their trends. Conclusions are drawn regarding a possible reduction of the tax burden, based on the prospects of tax policy for 2016-2017.
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